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## **BEECHLEY STABLES RDA**
**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
**Company Number: 08668860 Charity Number: 1156129**
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## **BEECHLEY STABLES RDA**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees’ Annual Report|1|
|Statement of Trustees’ responsibilities|7|
|Independent Examiner’s Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11|
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## **BEECHLEY STABLES RDA**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025**
The Trustees are pleased to present their annual report for the year ended 31[st] August 2025.
The financial statements comply with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1[st] January 2019).
## **OBJECTIVES AND ACTIVITIES:**
The objectives for which the company is established are to promote the objectives of the Riding for the Disabled Association (incorporating Carriage Driving), registered under Charity Number 244108 (RDA) by providing disabled people with the opportunity to ride and or to Carriage Drive to benefit their health and well-being, in the Merseyside Area.
The objectives of the RDA are to provide therapy, achievement and enjoyment to its participant riders and volunteers through working with horses. The RDA is accessible to all, regardless of their background, through either riding or volunteering **.**
## **ACHIEVEMENTS AND PERFORMANCE**
It gives me great pleasure to introduce Beechley Stables RDA Charity Annual Report for the Year ended 31[st] August 2025 which sets out our achievements in the past twelve months and our future plans.
Firstly, on behalf of the Trustees, I would like to take the opportunity of thanking our Manager, Sharon Jones BHSAI, RDA Group Coach and our part time staff member, Eleanor Thomas BHS Stage 2 Groom with riding, RDA Group Coach who joined us in January 2025 and all the volunteers for their hard work, commitment and dedication they have shown to Beechley Stables RDA. We also recognize the work of Lucy Brookes, North West Regional Physiotherapist and Hippo therapist who provides advice and assistance to our Group and delivers weekly Hippotherapy sessions at Beechley Stables RDA.
This year has been one of continued growth, resilience and achievement for our riding for the disabled group. Our mission remains to enrich the lives of disabled children and adults through the therapeutic, educational and recreational benefit of horse riding and groundwork session.
In February 2025, Beechley Stables RDA became a Member of the British Horse Society (BHS) and awarded highly commended Accredited Centre Certification Centre No. 10000935 with a plan to develop services in line with the RDA Memorandum of Articles receiving training to deliver the Changing Lives Through Horses Program. Beechley Stables RDA also retained its 5-star Animal Activity License from Liverpool City Council following its three yearly full inspection in 2025.
Throughout the year we have continued to provide safe, inclusive and empowering opportunities for our riders, supported by our coaches, volunteers and equine partners. The positive impact on confidence, physical wellbeing, communication and independence among participants has once again demonstrated the importance of our work within the wider community.
We are deeply grateful to everyone who has supported the group through donations and attended our fundraising activities.
Our wonderful longstanding RDA horse Jezz retired to The Horse Trust. This was a planned retirement due to her age and following an injury whereby she would not recover to riding activities upon completion of her recuperation. She retired as a fit and healthy veteran.
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## **BEECHLEY STABLES RDA**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025**
We were able to purchase a pony from personal donated funds (Rafi) and after a settling in period and training, was introduced to RDA Riding Sessions. A gentle increase in workload was achieved over the year allowing the horse time to adjust to a new lifestyle and ride discipline.
We were able to purchase a horse (Holly) from a corporate donation. Again, after settling in period and training, workload increasing allowing the horse time to adjust to a new lifestyle and ride discipline.
## **During the year, our key activities**
## **RDA Activities**
- Weekly riding sessions for children and adults with physical and learning disabilities, emotional behaviour issues, spectrum disorders enabling participants to develop riding skills, improve physical and core strength, build confidence as well as having fun and making new friends
- Beechley Stables RDA running 140 monthly riding session for RDA Participants
- An additional 144 rider session with children and young adults participating in a referral scheme from Liverpool’s Mental Health Support for Young People (CAHMS) on to Beechley Stables RDA Equine Facilitated Learning course (New for 2024)
- Several riders progressing to independent riding
- Rider awards and milestone celebrations recognizing perseverance and growth
The emotional and social benefits remain significant with many riders forming lasting friendships and developing stronger community connections.
## **Education**
- Two Alternative Education Schools attending weekly session
- Liverpool Veterinary Students - 2 Training Day for Equine Leading/Lunging Practice
- Veterinary Degree Students EMS Placement Hours
- BHS Changing Lives Through Horses attendees Two Students
- Myerscough Equine College Equine and Animal Care Course Work Experience
- School Work Experience Placements – 2 Weeks
- Duke of Edinburgh Bronze Award Placements
## **Partnerships**
- Alder Hey Children’s Hospital CAMHS (Mental Health Support for Children and Young People)– 6 Weekly Sessions Equine Facilitated Learning - 4 Courses Hospital Lead: Dr. Barbara Smith
- NHS Non-Clinical Placements - Occupational Health Masters Students/Mental Health Degree Students
- Liverpool City Council - Intern to Work Programme Placements
- UK Universities Veterinary EMS Placements
## **Community Focused Event**
- Toxteth Salem Group 16 Children – Pony Care & Ride Experience
- Walkers Group Pat & Chat Afternoon Tea
- Scout Group Pony Care & Ride Experience
- Corporate Volunteer Days – 3 Events
- MENCAP Charity – Monthly Pony Club (Funded)
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## **BEECHLEY STABLES RDA**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **Regional RDA Training Delivered at Beechley Stables RDA**
- Medical & Therapy Module – Open to North West Groups Delivered by Lucy Brookes, RDA Physiotherapist
## **Training delivered by RDA Coach for Coaches in Training Pathway and Volunteers**
- Leading Unmounted and Mounted Horse
- Tacking Up an Untacking a Horse
- Side walking
- Mounting & Dismounting
- Preparing to Assist in RDA Activities
- Pre-Coach Course
- Horse Care & Knowledge
- 1 Group Coach assessment successfully completed
- 3 Coaches in Training development
- Supported Learners
New volunteer recruitment increased our capacity. We held a Volunteer Appreciation event namely, a riding competition for all levels of riding, whether independent or lead rein. This was enjoyed by all involved.
## **Fundraising and Community Support**
Fundraising has been essential in sustaining and growing our services. Key sources of income have been through
- Individual Donations
- Corporate Donation
- Community Events
- Grant application and Charitable Trust
- Local Business Support
- Charitable Organisation
The Trustees wish would thank all donors, whether anonymous or through Charitable platforms, personal or legacy, from organizations, charitable and business through their own fundraising activities for supporting Beechley Stables RDA. Your donation helps to keep Beechley Stables delivering services to our disabled community.
Highlights and regular events for 2024 – 2025 include: -
- Xmas Fair - Nov 24
- School Holiday Pony Hour and Pony Experience Sessions (AB and SEND)
- Beechley Lottery – Monthly Draw
- Beechley Stables RDA Community Collection Boxes - Ongoing
- Easter Event, Fun & Games, Easter Bonnet, Raffles, Tombola April 2024
- Harthill Road Festival Open Day June 2024
- 2 Bucket Shake events at local Superstore
The generosity of supporters has allowed us to maintain subsidized access for riders and to be able to invest in equipment and horses.
Thank you for your continuing support of Beechley Stables RDA.
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## **BEECHLEY STABLES RDA**
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **FINANCIAL REVIEW**
Total income in the year was £87,743 (2024: £86,702) of which £6,415 (2024: £25,776), related to funding for projects upon which restrictions are placed.
Total expenditure in the year was £76,698 (2024: £81,964) leaving a surplus for the year £11,045
(2024: surplus £4,738)
At 31[st] August 2025, the charitable company’s reserves stood at £120,291 (2024: £109,246) of which £29,438 (2024: £27,614) represented restricted funds.
## **Risk Management**
The Board have implemented a Risk Management Strategy to assess business risks and to mitigate those risks. The strategy compromises of the following:
1. periodical review of risks the Charity may face, prioritising them in terms of potential impact and likelihood of occurrence
2. to ensure we have systems and procedures to mitigate those risks identified to minimise the potential impact on the Charity.
The trustees believe that these risks could be effectively managed by restructuring existing resources and the trustees have identified the main principal risk to the Charity is a risk in the decrease of income maintaining appropriate cash reserves.
## **Reserves Policy**
It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision and six months’ running costs should no further funding be received.
As at the end of the financial year, the unrestricted funds totalled £90,853 of which £16,536 is tangible fixed assets, leaving free unrestricted reserves of £74,317. The charitable company requires £2,853 for redundancy provision and £36,053 for six months’ running costs (total £38,906).
The Trustees are continuing to hold unrestricted funds towards potential lease costs and to ensure the continuity of service in the forthcoming years.
## **PLANS FOR FUTURE**
Beechley Stables will continue to develop the Changing Lives Through Horses Programme and to work towards offering the BHS Stage 1 and 2 Horse Care Courses.
We will continue to seek and develop new partnerships and find links to work with Social Prescribing agencies.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The organisation is a charitable company limited by guarantee, incorporated on 29[th] August 2013 (company number 08668860) and registered as a charity (charity number 1156129) on 23[rd] September 2016.
The Governing Instruments under which the charitable company operates comprise of the Memorandum and Articles of Association dated 28[th] August 2013.
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**TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **BEECHLEY STABLES RDA**
## **Recruitment and Appointment of Trustees**
It is Beechley Stables RDA’s policy to recruit new trustees openly; a variety of applicants are sought through appropriate advertisements. New trustees are provided with a briefing and the relevant documentation to enable them to understand and carry out their role effectively.
We are actively seeking to recruit further trustees to the Board to replace those we have lost. We will conduct a comprehensive search to ensure that we recruit trustees with the correct set of skills and experiences to properly complement those of the current Board to ensure that we have a Board which can meet the needs of the organisation moving forwards.
## **Structure, Governance and Management**
The Board defines the strategic direction of Beechley Stables RDA and ratifies policy put forward by the staff as it sees fit.
The Board meets monthly with a quorum comprising three voting members or one third of the total committee members whichever is the greater, and is responsible for the general management, promotion, and administration of the funds, properties, membership, and insurances of Beechley Stables RDA and for the attainment of the Company’s Aim and Objectives.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**NAME:**|Beechley Stables RDA.|Beechley Stables RDA.|
|---|---|---|
|**COMPANY NUMBER:**|08668860||
|**CHARITY NUMBER:**|1156129||
|**REGISTERED OFFICE:**|Beechley Stables RDA||
||Harthill Road||
||Allerton, Liverpool,|Merseyside, L18 3HU|
|**TRUSTEES:**|F Clague||
||D Hartill||
||C Hudson||
||P D McCormack|(Appointed 2ndSeptember 2024)|
||E Robson||
||M Siddell||
||P Wooding||
|**INDEPENDENT**|Ying Huang ACCA||
|**EXAMINER:**|C/O LCVS||
||151 Dale Street,||
||Liverpool, L2 2AH||
|**BANKERS:**|Barclays Bank||
||Allerton Road||
||Liverpool, L18||
## **On behalf of the Board:**
………………………………………….. **D Hartill – Trustee**
28 May 2026 Date:…………………………….
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## **BEECHLEY STABLES RDA STATEMENT OF TRUSTEES’ RESPONSIBLITIES**
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principle in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue as a going concern;
- state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The financial statements comply with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (SORP 2015) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1[st] January 2019).
## **ON BEHALF OF THE BOARD:**
…………………………………………..
**D Hartill – Trustee**
Beechley Stables Rda Harthill road Allerton Liverpool, Merseyside L18 3HU
28 May 2026 Date: …………………………….
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BEECHLEY STABLES RDA**
I report on the accounts of the charitable company for the year ended 31[st] August 2025, which are set out on pages 9 to 19.
_Respective_ The Trustees (who are also the directors of the company for the _responsibilities of_ purposes of company law) are responsible for the preparation of _trustees and examiner_ the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
_Basis of independent examiner’s statement_
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## _Independent examiner’s statement_
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Name **: Mrs Ying Huang** Relevant professional qualification or body: **ACCA** Address: **c/o LCVS, 151 Dale Street, Liverpool, L2 2AH** 28 May 2026 Dated: ………………………………..
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## **BEECHLEY STABLES RDA STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure) FOR THE YEAR ENDED 31[ST] AUGUST 2025**
||**Notes**|**Unrestricted**|**Restricted**|||
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Total**|**Total**|
|||**2025**|**2025**|**2025**|**2024**|
|**Income and endowments**
**from**||**£**|**£**|**£**|**£**|
|Donations and legacies|**3a**|29,323|-|29,323|14,251|
|Charitable activities|**3b**|41,988|6,415|48,403|67,702|
|Other trading activities|**3c**|10,006|-|10,006|4,743|
|Investments|**3d**|11|-|11|6|
|||-----------|-----------|-----------|-----------|
|**Total income**||**81,328**|**6,415**|**87,743**|**86,702**|
|||-----------|-----------|-----------|-----------|
|**Expenditure on**||||||
|Raising funds||1,437|-|1,437|478|
|Charitable activities|**4**|70,670|4,591|75,261|81,486|
|||----------|-----------|------------|------------|
|**Total expenditure**||**72,107**|**4,591**|**76,698**|**81,964**|
|||----------|-----------|------------|------------|
|**Net (expenditure)/income, net**
**movement in funds**||**9,221**|**1,824**|**11,045**|**4,738**|
|Total funds brought forward|**9, 10**|81,632|27,614|109,246|104,508|
|||----------|----------|----------|----------|
|**Total funds carried forward**|**8-10**|**90,853**|**29,438**|**120,291**|**109,246**|
|||======|======|======|======|
The notes on pages 11 to 19 form part of these accounts.
All the above amounts relate to continuing activities of the charitable company.
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## **BEECHLEY STABLES RDA Company No 08668860 BALANCE SHEET AS AT 31[ST] AUGUST 2025**
||**Notes**|**31st **|**August**|**2025**|**31st **|**August**|**2024**|
|---|---|---|---|---|---|---|---|
|**Fixed assets**||**£**||**£**|**£**||**£**|
|Tangible fixed assets|**5**|||39,690|||16,891|
|**Current assets**||||||||
|Debtors|**6**||643|||946||
|Cash at bank and in hand||81,708|||93,621|||
|||---------|||---------|||
|||82,351|||94,567|||
|**Current liabilities**||||||||
|Creditors: amounts falling
due within one year|**7**|(1,750)|||(2,212)|||
|||----------|||----------|||
|**Net current assets**||||80,601|||92,355|
|||||----------|||----------|
|**Total assets less current**
**liabilities**||||**120,291**|||**109,246**|
|||||======|||======|
|**Funds:**||||||||
|Unrestricted funds|**8, 9**|||90,853|||81,632|
|Restricted funds|**8, 10**|||29,438|||27,614|
|||||----------|||----------|
|||||**120,291**|||**109,246**|
|||||======|||======|
These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP.
For the period covered by these accounts the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The Trustees, who are the Directors of the company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
28 May 2026
Approved by the Board on: ………………………………….
**…………………………… D Hartill - Trustee**
28 May 2026 **…………………………….. Date**
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## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **1. Limited Liability**
The charity is a company limited by guarantee. Each member’s liability is limited to £1.
## **2. Accounting Policies**
## **Basis of accounting**
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1[st] January 2019, Charities Act 2011 and the Companies Act 2006.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
## **Going concern**
At the time of approving the accounts, the trustees have a reasonable expectation that the charitable company has adequate reserves to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **Fund accounting**
Unrestricted funds are the charitable company’s free reserves available for the Trustees to apply in accordance with the charitable company’s charitable objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.
## **Income recognition**
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.
Income from charitable activities is recognised on an accrual’s basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.
Income from other trading activities relates to fundraising events, non-disabled riding, party days and sponsorships and is recognised when the amount is certain.
## **Expenditure recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
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## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company.
## **Fixed Assets**
Capital expenditure of £500 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below:
Horse purchase 10% per annum reducing balance basis Equine Equipment 10% per annum reducing balance basis Office Equipment & IT 20% per annum reducing balance basis
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts.
## **Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## **Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **Taxation**
Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and are not liable to corporation tax on income or gains falling within those exemptions.
## **Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3. Income and endowments from:**
|**3. Income and endowments from:**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**Funds**|**Funds**|||
||**2025**|**2025**|**2025**|**2024**|
|**a. Donation and legacies**|**£**|**£**|**£**|**£**|
|Donations|26,012|-|26,012|14,086|
|Gift Aid|3,311|-|3,311|165|
||----------|----------|----------|---------|
||**29,323**|**-**|**29,323**|**14,251**|
||======|======|=====|=====|
Income from donations and legacies for year end 2024 related wholly to unrestricted funds.
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Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**Funds**|**Funds**|||
||**2025**|**2025**|**2025**|**2024**|
|**b. Charitable activities**|**£**|**£**|**£**|**£**|
|Activities|1,381|-|1,381|1,164|
|LCVS Community Impact Fund|-|-|-|2,700|
|Local Neighbourhood Fund|-|1,650|1,650|-|
|Non disabled riding|514|-|514|1,617|
|RDA North West|-|2,468|2,468|-|
|RDA North West Hardship Fund|-|-|-|2,500|
|Riding income|40,093|-|40,093|39,145|
|Skelton Charity|-|2,297|2,297|-|
|T J Morris|-|-|-|20,000|
|UKSPF|-|-|-|576|
||----------|----------|---------|---------|
||**41,988**|**6,415**|**48,403**|**67,702**|
||======|======|=====|=====|
Income from charitable activities for year end 2024 comprised £41,926 for unrestricted funds and £25,776 related to restricted funds.
|**c. Other trading activities**|**£**|**£**|**£**|**£**|
|---|---|---|---|---|
|Merchandise|414|-|414|282|
|Fundraising|9,592|-|9,592|4,461|
||----------|----------|---------|---------|
||**10,006**|**-**|**10,006**|**4,743**|
||======|======|=====|=====|
|Income from other trading activities for year end 2024 related||wholly to unrestricted funds.|||
|**d. Investments**|**£**|**£**|**£**|**£**|
|Bank Interest|**11**|**-**|**11**|**6**|
||======|======|=====|=====|
Income from investment for year end 2024 related wholly to unrestricted funds.
## **4. Expenditure on charitable activities:**
|**Expenditure on charitable activities:**|||||
|---|---|---|---|---|
||**Direct**|**Support &**|**Total**|**Total**|
||**Charitable**|**Governance**|**2025**|**2024**|
||**Expenditure**|**Costs**|||
||**£**|**£**|**£**|**£**|
|To provide therapy, enjoyment to it
participant riders and volunteers through|49,957|25,304|**75,261**|**81,486**|
|working with horses.|||||
||=======|=======|======|======|
14
Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **a.** Analysed as follows:
|Analysed as follows:|||
|---|---|---|
||**2025**|**2024**|
|_Direct charitable expenditure:_
|**£**|**£**|
|Staff salary costs|28,511|15,811|
|Pension|576|268|
|Volunteer expenses|223|722|
|Activities costs|-|135|
|Sessional fees|-|5,260|
|Horse and vet costs|18,523|14,150|
|Waste disposal|1,964|1,531|
|DBS fees|160|60|
||-----------|-----------|
||**49,957**|**37,937**|
||-----------|-----------|
|_Support & Governance costs:_
|**£**|**£**|
|Staff salary costs|5,826|17,754|
|Pension|126|365|
|Office costs|2,423|1,708|
|Building running costs|5,779|14,534|
|Insurance|1,918|2,817|
|Refreshments|159|25|
|Uniforms|9|389|
|Subscriptions|2,982|1,083|
|Equipment hire|368|330|
|Sundry|695|90|
|Training|143|576|
|Bank charges and card machine fees|185|559|
|Payroll fees|701|608|
|Accountancy|1,102|1,040|
|Depreciation|2,888|1,671|
||----------|----------|
||**25,304**|**43,549**|
||----------|----------|
|**Total expenditure on charitable**
**activities**|**75,261**|**81,486**|
||======|======|
|£4,591 (2024: £3,787) of the above expenditure|relates to|restricted fund|
|**Staff Costs**|||
||**2025**|**2024**|
||**£**|**£**|
|Gross wages and salaries|34,337|33,565|
|Social security|-|-|
|Pension|702|633|
||----------|----------|
||**35,039**|**34,198**|
||======|======|
£4,591 (2024: £3,787) of the above expenditure relates to restricted funding.
## **b. Staff Costs**
15
Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **c. Particulars of employees:**
The average number of full-time equivalent employees during the year was as follows:
Charitable activities
**2025 2024 1.5 1.4** ===== ====
No employee received emoluments of more than £60,000 during the year. (2024: none)
The Trustees are not remunerated for their services and are not included in the above number of employees.
No out-of-pocket expenses were reimbursed to Trustees during the year.
## **5. Tangible fixed assets**
|**5. Tangible fixed assets**|||||
|---|---|---|---|---|
||**Office**|**Equine**|**Horse**|**Total**|
||**Equipment**|**Equipment**|**Purchase**||
||**& IT**||||
|**Cost**|**£**|**£**|**£**|**£**|
|Balance as at 1stSeptember 2024|2,998|13,155|14,065|30,218|
|Additions during the year|-|5,841|19,846|25,687|
|Disposals during the year|(-)|(-)|(500)|(500)|
||--------|--------|--------|---------|
|Balance at 31stAugust 2025|**2,998**|**18,996**|**33,411**|**55,405**|
||--------|--------|--------|---------|
|**Accumulated Depreciation**|||||
|Balance as at 1stSeptember 2024|2,220|5,444|5,663|13,327|
|Charge for the year|156|1,009|1,723|2,888|
|Disposals during the year|(-)|(-)|(500)|(500)|
||--------|--------|--------|---------|
|Balance at 31stAugust 2025|**2,376**|**6,453**|**6,886**|**15,715**|
||--------|--------|--------|---------|
|**Net Book Value at 31st August 2025**|**622**|**12,543**|**26,525**|**39,690**|
||=====|=====|=====|=====|
|Net Book Value at 31stAugust 2024|778|7,711|8,402|16,891|
||=====|=====|=====|=====|
|**6. Debtors:**|||||
||**2025**|
**2024**|||
||**£**|**£**|||
|Debtors|**643**|
**946**|||
||=====|
=====|||
16
Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **BEECHLEY STABLES RDA**
## **7. Creditors: amounts falling due within one year**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Creditors|8|860|
|Accruals|1,102|1,040|
|Pension|152|123|
|Other creditors|488|189|
||--------|--------|
||**1,750**|**2,212**|
||=====|=====|
## **8. Analysis of net assets between funds**
|**2025**|**Tangible**
**Fixed Assets**|**Net Current**
**Assets**|**Total**|
|---|---|---|---|
|**Unrestricted Funds**|**£**|**£**
|**£**|
|General Fund|16,536|74,317|90,853|
||---------|-----------|-----------|
|**Restricted Funds:**||||
|Caf Resilience Fund|1,019||1,019|
|Local Neighbourhood Fund|1,111|460|1,571|
|RDA North West|2,223|86|2,309|
|Skelton Charity|2,269|28|2,297|
|Steve Morgan Foundation|3,444||3,444|
|T J Morris|13,088|5,710|18,798|
||----------|-----------|----------|
||**23,154**|**6,284**|**29,438**|
||----------|-----------|-----------|
||**39,690**|**80,601**|**120,291**|
||======|======|======|
|**2024**|**Tangible**
**Fixed Assets**|**Net Current**
**Assets**|**Total**|
|**Unrestricted Funds**|**£**|**£**
|**£**|
|General Fund|11,883|69,749|81,632|
||---------|-----------|-----------|
|**Restricted Funds:**||||
|Caf Resilience Fund|1,132|-|1,132|
|LCVS Community Impact Fund|-|1,569|1,569|
|RDA North West Hardship Fund|-|1,380|1,380|
|Steve Morgan Foundation|3,876|-|3,876|
|T J Morris|-|19,657|19,657|
||----------|-----------|----------|
||**5,008**|**22,606**|**27,614**|
||----------|-----------|-----------|
||**16,891**|**92,355**|**109,246**|
||======|======|======|
17
Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **9. Unrestricted Funds**
|||**Movements**|**in the year**||
|---|---|---|---|---|
|**2025**|**Reserves at**
**beginning of year**|**Income**|**Expenditure**|**Reserves at**
**end of year**|
||**£**|**£**|**£**|**£**|
|**General Fund**|**81,632**|**81,328**|**(72,107)**|**90,853**|
||======|======|======|======|
|||**Movements**|**in the year**||
|**2024**|**Reserves at**
**beginning of year**|**Income**|**Expenditure**|**Reserves at**
**end of year**|
||**£**|**£**|**£**|**£**|
|**General Fund**|**98,883**|**60,926**|**(78,177)**|**81,632**|
||======|======|======|======|
General Fund is used to finance the charitable company’s general activities as outlined in the Trustees’ Report.
## **10. Restricted Funds**
|**0. Restricted Funds**|||||
|---|---|---|---|---|
|||**Movements**|**in the year**||
|**2025**|**Reserves at**
**beginning of year**|**Income**|**Expenditure**|**Reserves at**
**end of year**|
||**£**|**£**|**£**|**£**|
|Caf Resilience Fund|1,132|-|(113)|1,019|
|LCVS Community Impact
Fund|1,569|-|(1,569)|-|
|Local Neighbourhood Fund|-|1,650|(79)|1,571|
|RDA North West|-|2,468|(159)|2,309|
|RDA North West Hardship
Fund|1,380|-|(1,380)|-|
|Skelton Charity|-|2,297|(-)|2,297|
|Steve Morgan Foundation|3,876|-|(432)|3,444|
|T J Morris|19,657|-|(859)|18,798|
||-----------|-----------|-----------|-----------|
||**27,614**|**6,415**|**(4,591)**|**29,438**|
||======|======|======|======|
18
Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
## **BEECHLEY STABLES RDA**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025**
|||**Movements**|**in the year**||
|---|---|---|---|---|
|**2024**|**Reserves at**
**beginning of year**|**Income**|**Expenditure**|**Reserves at**
**end of year**|
||**£**|**£**|**£**|**£**|
|Caf Resilience Fund|1,257|-|(125)|1,132|
|LCVS Community Impact
Fund|-|2,700|(1,131)|1,569|
|RDA North West Hardship
Fund|-|2,500|(1,120)|1,380|
|Steve Morgan Foundation|4,368|-|(492)|3,876|
|T J Morris|-|20,000|(343)|19,657|
|UKSPF|-|576|(576)|-|
||-----------|-----------|-----------|-----------|
||**5,625**|**25,776**|**(3,787)**|**27,614**|
||======|======|======|======|
These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes:
**Caf Resilience Fund** - Contribution towards core costs during Covid
**LCVS Community Impact Fund** - Contribution towards ‘Mencap Pony Hour’
**Local Neighbourhood Fund** - Contribution towards purchase of Mud Mats
**RDA North West** – Contribution towards purchase of Mud Mats
**RDA North West Hardship Fund** - Contribution towards horse feed and hay
**Skelton Charity** - Contribution towards purchase of Mud Mats
**Steve Morgan Foundation -** Contribution towards staff costs
**T J Morris** - Contribution towards the purchase of two horses
**UKSPF** - Contribution towards first aid training
## **11. Lease Commitments**
The charitable company had a lease dated 2014 for one year at a premises from Liverpool City Council, under the terms of which an annual rent of one peppercorn could be demanded. The charitable company is currently in negotiations with Liverpool City Council regarding the new lease agreement.
## **12. Contingent Liabilities**
There were no contingent liabilities as at 31[st] August 2025 (2024: nil)
## **13. Related Parties**
There were no related party transactions during the year ended 31[st] August 2025 (2024: none)
## **14. Guarantees**
As at 31[st] August 2025, 7 members had given a guarantee of £1 each in the event of the company winding-up. Total: £7 (2024: 7 members, £7).
19
Docusign Envelope ID: 52724CE3-0C2C-8A25-81C6-C992C58DED93Docusign Envelope ID: 2673F7C8-F638-875A-8264-D5F951F8778C
## **BEECHLEY STABLES RDA**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] AUGUST 2025**
||**2025**|**2024**|
|---|---|---|
|**INCOME**|**£**|**£**|
|Grant Income|6,415|25,776|
|Donations|26,012|14,086|
|Gift Aid|3,311|165|
|Non disabled riding|514|1,617|
|Riding income|40,093|39,145|
|Fundraising|9,592|4,461|
|Activities|1,381|1,164|
|Merchandise|414|282|
|Bank interest|11|6|
||-----------|-----------|
|**Total Income**|**87,743**|**86,702**|
||-----------|-----------|
|**EXPENDITURE**|||
|**Raising funds**|||
|Fundraising|1,437|478|
||-----------|-----------|
||**1,437**|**478**|
|**Charitable activities**|||
|Staff salary costs|34,337|33,565|
|Pension|702|633|
|Activities costs|-|135|
|Sessional fees|-|5,260|
|Horse and vet costs|18,523|14,150|
|Volunteer expenses|223|722|
|Telephone and internet|1,194|1,175|
|Stationery, printing, and postage|492|171|
|Refreshments|159|25|
|Subscriptions|2,982|1,083|
|Heat and light|980|3,833|
|Water|908|638|
|Cleaning|68|108|
|Waste disposal|1,964|1,531|
|Insurance|1,918|2,817|
|Equipment hire|368|330|
|Computer software and website|737|362|
|Repairs|3,823|9,955|
|DBS fees|160|60|
|Uniforms|9|389|
|Sundry|695|90|
|Training|143|576|
|Bank charges and card machine fees|185|559|
|Payroll fees|701|608|
|Accountancy|1,102|1,040|
|Depreciation|2,888|1,671|
||------------|------------|
|**Total expenditure on charitable activities**|**75,261**|**81,486**|
||------------|------------|
|**Total expenditure**|**76,698**|**81,964**|
||------------|------------|
|**Net income for year**|**11,045**|**4,738**|
||======|=======|
(This page does not form part of the statutory financial statements)
20