Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 British Eventing Support Trust Flnancial ststements for the year ended 31 December 2022 Chwlty Re8lstered No 1157610
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 Brltlth SuppDrtYrurt L•A•I •nd •dmlnlstr•lJ¥• InfornMtIoTh Rqlst•r•d offl Abbey Park Stareton Kenllworth CV8 2RN 1157610 Trust Ms Usa Hancock {apOnted iothjune 20221 Mrs Atexandria Hambro {Appointed 3rd May 2022} Laal MadelelneAstrfid Utyd Webber IA5so¢late Trustee 26th June 2023) Mr lan Barratt IAppoSnted 3rt Auwst 21r231 MrnJane Holdemess-Roddam (Appolnted 13th September 2023) Mr Marksartorf (Appdrted 25thJune 2021) Mr Stsrk (Appolnted 22rA January 2021) Mlss Helen West (Reslgned 3td Au8utt 20231 Mr Malcolm Wharton {Res58ned 6th June 2022} B•nk• Weatherbys Bank Umlied Sander5 Road Wellln8borou8h Northamptonshl NN8 48X SantsnderTrust Account Brfdle Road Bootle Merstyslde L304GB
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 Trusteerf annual p(¥t Statement of finarKlal xiibibes Balancesheet Prindpal ac¢oufftI polkles &7 Notss tothefinal sktements
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 Brf$h EV•ntI 5pportUtt Forth• *1 Ind 31 O•umber 2022 The Trustees of BrSti5h EtIfte SupportTru5t present thelr report and the xcounts forthe perfod ended 31 December 2022 ènd conflrm they comply with the requlrements of the Charities Act 2011, the chartys constttutlon. and A¢untIng and Reportlng by Charftles: Statement of Recornmended Prdctlce applicable to charitle5 preparin8 their accounts In accOrd4n with the Flnanclal Ileporting Standard applicable In the UK and RepublSc of Ireland ISORP FRS 102). Strutture. Go¥•rn•n¢• and Manaym•nt The charlty is a reg15tered charity number 1157610 and is govemed ty its constltution as a Charitable Incorporatsd 0r8anlsation. The oRly votlng members are Its Trustees. The prfn¢lpal office of the charlty Is Abbey Part Stareton, Kenilworth. Warwickshire, CV82RN. Theconstitution requIS a mlnlmum of threetnjstees. There should be no less than one and more than five appolnted trustees, two ex officlo trustees, and one nomlnated trustee. Newappolntedtnthees are appolnted bythe exlstin8trustees. nominatedtrustees are appointed by Brftish Eventing Ltd for a period of three year% The two ex officio trustee5 are the Chaimian and Chief Executive of Bfftlsh Eventing Ltd and shall be tntstees for a5 lon8 as they hold that position. The tntste5 meet at least SLX tlmes each year. At those meetlrrfs the trustees agree the broad strate8V. revlew the ongoln8 activitie5 of the charity to ensure they are In Ilne with the obJectiv4 approve t bud¢ and revlewthe financial performance of thecharlty and Its reseNes arNI rfsk poficies. None ofthetrustees receibt remufierdtion orbeneiltsforthelr rolesand are requlredto dlscloseall relerdnt Interests wtth the Secretsry.Trustees wfthdrdwfrom decislons TAhere a confilct of Interest arises. Slatementof Trustee< re5pornlbllldes The Trustees are responslble for preparfng the Annual Report and the financlal statements In accordance with applicable law and United Kln8dom Attountin8 Standan15 {Unlted Kingdom Generdlly Accepted Accountln8 Prdrtlce). The law applieabletocharities fequlrestheTrusteesto prepareflnanclal statementsf0rehfln&n¢[al year. Under that law, the Tru5tee5 have elected to prepa the flnanclal ststements In accordance with Unrted Kln8dom Generdlly Accepted Accountlng Prartlce Iunlted Klngdom Accountlng Standards and applicable law). Under charfty law. the Tee$ must not •pprove the flnanclal statements Ltnless they are satisfted that they 8i¥t a true and fair vlew of the state of affalrs of the Charfty and of the InmIng resources and Ipplication of re50urce5, Including the income and expendlture, of t Chartyforthat perlod. In preparing these financial statements, the Trustees a wuired to: Select suFtable accountlnÉ polities andthen apptythem conslstek)tly: Obseryethe methods and p1pleS In the Charitles SORP FRSIOI. Makejudgements and estlmatesthat are reasonable and prudenL' 5tste whether appllcable attountini standard5 have been followed, subfvct to any materlal departures dtxlosed and explalned in the financ5al staternents: and Preparethefinanclal statements on the 801 coAcem 51$ unless It Is Inapproprfateto presume that the Charlty wlll contSnue In buslness.
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 Brltlsh Ev•ntlry SupmTn Trustee¢ •nnu41 ryrt (amtlnued) Forth• y•4r amlod 31 Oeumber2022 The Trustees are rnspon51ble for keeps quate KcouThtl records that are gjffident to kn and explain the Charivs trdrtSaCtns and dwlose ¥h reasonable accurary at anyllme the Ilnanclal positlon of the Charrty and enable them to ensure thattheffinanclal Stateme1 c(xnth with the charit Att 2011. They are also responsible for safeguardirethe assets of the Charrty and hence for tsk reasonable steps forthe preventlon and detectkn of frwd and otherlrre8ularftles. In 50 far as the Trustees are ayrdre. eath Trusttt has tsken all steps that Wshe • to have taken as a Tnjstee in order to make themsel¥Ts aware of relerdnt (frt Inforrnion and to establlsh that the auditof is a¥Are of that Infornmtlon. Legislation lTrtheUnited Ktn8dom 8rnIthe wepxation and di55eminiM offinancial statements may differ from le8islation In otherJuri5dicllon& Trustees The trustees WIMJ 5er¥ed durlr¥the arInd uptothe date ofsi8iwtrre ofthe financial statements rre as follov&S: Ms Ltsa Hancock {Appointed 10th June 202¥ Mrs Alexarwjria Hambro {hppointed 3td May 2022) Lady Madeleine Astrid Uoyd Webber (Associate Trustee 26thJune 2023 IAppolnted 22fvljanry Mr lan rrtt {Appolnted 2023} Mr5 Jane Holdemess-Roddam Opp)inted tsth September2023) Mr Mark Sartori (Appointed 25thJune 2021) Mr lan Stark Apinted 22AI Jan 2021} MISS Helen West IResi8ned 3rdAu8ust 20231 Mr Malcolm Wharton (ReS4bed 6thJune 2022) To help competin8 Br5tish members who are plryskally Injured or xmlerfftg from mental heafth problem5 related to equestrian a¢ty. Thetharityoffer$fftypes of support: Finanaal. medical, mental health and pastoral. Tofund research and drKIftt Into Inftlatl$forlrnP1ementation Into the sporL The charity set up processes and lIdeS In Ilne Its objeth
The website and soaal media platforni we iaunched. The charity reNed 39 corrtacts and 18 completed appllcaUonstosup 139 contacts recerbd pastordl support. o All 18 apICants rece some fomi af SUPM and In some cases or three types of supporL r recei¥td menkl health supporL recei1 financial supixrt recei1 finarxial and medkal sup1. One recewlfThnclal. medKal and mentsl health 9jPr£ Inau8ral fUrrlSi ball was held rai5ir¥£14Ql)xiforthe charity.
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 8rf11sh Evth pP0rtTrll Trwi•rf aTrnu report (conunued) Forth• year ended 31 De¢emb•r 2022
Support and fund appllcatlons from Comting 8riti5h E¥entln8 members. Support arxl fund applications tr research Into sport saftty Drive awareness of the dwrity and tts remlL Develop strategic plan. Develop marketing andfvndrdi4ry &4ans. Replace BE kcour)tant Hire part-time General Manager M¢)ve charity admin]stratorfrom corrtra¢i to ernplry slat Flnand•l R•p(vt The significant Irttea5e In activftles fvndrdlsI a¢tMtle5 alongslde Its suPpt of appltcations forn) is sl¥)wn with in the financial stateme Rlsk Statement The Trptstee5 consider the risk5 at eath Meet[ Data security arKI safe8uardlng are area of hl8h r15k. Polkles and processes relatedtothe5e artsis are beln8 develo&%d and wt In place. Afuil risk a55e55ment will tske place in 2023. Related Partlos Durin8the yeartheTru5t dkl not make ary payments tts Trust On behalf of the board Docu$bJn•d by. AFE6C157516C4CI Mr lan Stark Date:
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 Ststrmert of flnxlal •cU¥ltles 1thcorpornt1 Inrorn• and •Np•ndltur• affjwnt) For th• year ended 31 December2022 Unr•Atht•d R•ltt•d Totsllunds Unr•rtrktsd A•tsklad Tot•llw fuTrdi In¢om• fY•m Donatkjns and lelad Charftsble a¢¢Mtle5 0r Inc¢rne 85.215 176,066 85,2145 176.066 ?6116 261616 51X) Ratsln8fund5 34213 Totsl 70J)75 70mS 2238 1238 m•tIn+PlndIfyrn I911 19L541 ILfJ81 117381 N•tMovwnent 41 L541 117381 IL7381 •tondlladw of funds Total funds broughtforward 13 62A65 19 64203 84.143 Totalfvnd5 redfoyd 254.ClJ6 19.910 273,946 62.465 Al IrKm and expendtbjre derf¥efrorn corthulrqoperntlo aLYompHnyln8ac¢tymdn8polldes aThl notesform an Integrdl partof theselkArKAaststew*
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 2021 Debtor5 Cash at bank and In hand 280,n8 94,365 ¥Athkn oneythr lu960) 273,946 2rJy6 81405 Funds Unrestrkted funds fle5trfrted funds 62,465 19,940 14 273.946 81405 Thefinanclal sEatemertswve*pwtrrtd IytheTntstees on October3(Xh 2013. D¢CUSnIa ty.. Trustee The a¢companylre account1 )lIdeS aTrJ notes fomi an kntegrnl pirt ofthese fina11 statsments. Charfty re8lstrdtlon number-1157610
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 Brftlth Evafitlw SupportTrust Prfndp•l •ta>unthii polkles For th• y•r•nded 31 December 2022 A(UntI polld•J The prfnclpal accountin8 policies are summar15ed below. The accountln8 poncles have been applled c0nsistentlyihrou8hothe year and the precedln8 year. Ll of preparatlon The financlal statemet)ts have been prepared under the hlstorfcal cost conventlon wfth hems reco8nised at cost or trdnsaction value unless othemse stated In the relevant notelsl to these account& The fin•ncial Statements hove been prepared in accordance wlth the sLement of Recommended Prattice: Acwuntin8 and Reporting by Charities: S&ement of Recommended Prdttice appliobleto charitie5 preparin8theiraccounts in aCCoan(e with the Flnancial Reportlng Standard appllcable In the UK and Republic of Ireland IFRS 102} (Charities SORP IFRS 10211. the Financial Reporting Standard applitable Sn the UK arld Republlc of Ireland {FAS 1021 and the Charities Act 2011. The British Evertlng Support Trust meets the definltlon of a publ[¢ benefit entity under FRS 101 Assets and liabllitles are initially recognlsed at historical cost ortrdnsaction value unles5 Otherwise stated In the relefint accountln8 poficy note. There are material uncertalntles aboutthe charitvs abifitytocontinue as a 8olng concern. 12 Incorne All Incomln8 resources are Included In the ststement of financlal activltle5 when the tharltyls entttled tot irKome. the recelpt ts probable. and can be measured reliab. Voluntsry income is recefftd by way of donatM?ns. Donatlons are [luded In full In the statement of financial activities when re]Ved. Grants e[vable that contains performance related condltlons wlll be recognised as Income when the perfomnce related condltlons have been meL 13 Exp•ndltyr• Costs of generJtin8fvnds comprtse the costs a5$0clated wlth attranIA)Iuntsry and Investment Income. Charitableexpendrturecomprf5esthosecosts Incurred bythecharltyinthedellveryof ltscharltable actlvltles. ft Includes both costs that can be allated dlrertly to such actlvltie5 and those costs of an IndlreLt nure necessaryto supportthem. 6ovemarKe eosts Include those costs a550cEated wlth rneIng the cOnstitlOn41 and statut¢xy requlrements of the charityarMI IrKlude costs Ilnked to the strate8lc management of the tharity. I costs are allocated betn the expenditure ¢ale8oTles of the statement of financlal actfvfties on a basis designed to refiert the use of the res(yJrce. Costs relat1 to • partkular vIty are allocated dlrectty. as set out In Note 7. IA A%sets are re¢ogn6ed vthen there Is a legal and construct5¥e obllgatlon.
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 Brltlsh E¥ontlni PPortust Prfndp•l •¢¢ounilnipolldes Iwntlnu•d) For th• y•4rended 31 De¢ember 2022 Uabllliles abilltle5 are recognId where It Is more Ilkely than not that there Is a le8al or constructive i)bli8atlon committin8 the charlty to pay out resources and the amount of the obli8atlon can be measured wlth reasonable certainty. T*xail¢Jn TheTrust as a charlty Is rtot liable for a55essmentto tax on Its Income and gains to the ext¢ntthat theyare applied to Tts ¢harftsbleobAertives. Fund a¢tounil Unrestrfrted fijnds comprtse accumulated surpluses and defictts on the generdl fund and designated fvnds. They are •vallable for use at the dlscretlon of the Board of Trustees In furtherance of the FoundatloA'S 8ener41 ¢harftable objectlves. Designated fvnds are those fvnds desl8nated for partlcular purposes or proSe¢ts * the dlscretlon of the Board of Trustees. Restricted funds are created Twhen IrKome15 re¢el¥ed whlch has a restrictlon placed upon hs use bythe donor.
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 Totsl IwKIs Total ndS frjnds Donatlorts Income 85215 Total vol1m1 Intorn• 85,21S 85215 Tolal Total fvnds funds 176166 I746 Charitsble attivrbes income 176K6 17¢( OtherIoMe 335 335 335 335 Total Inc•me No In¢ome Twas attrfbutsbleto yo8raphkal markets outsldethe Urdted Kln8d(¥n. Cost of rdfunth R•*rfcted Tot•1 fvnd5 Total fimds fvnds Donatlon Fnance Char Fund Ralsln8 Evert Costs Marketin8& Webslte Costs 632 3l253 3977 3L253 1977 35A62
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 8rftlsh Ev•ntln8 SuppOrtTn¢ Notesto the flMndl ststements qconilnuedl Forth• perlod •fid•d JI lknmber 2022 awrltable a¢U¥lds •xp•ns Unrestrf¢i nd5 R•rtrlded TotAlfimdi 2022 Totsl fun 2021 Fees paid for medical support Webslte Development Trustee Expense5 Support costs (Note 71 2035 2035 388 388 990 11990 Tot•1 34.213 34,ll3 2.238 Costs that are allocated on a'olrecf basls a ¢har8ed dlrectyto the projert orpro8rnmmeto which they relate: no apportionmert of those costs Is requlred. Analyshof wpport¢Nts Humin Totsl Tot41 2021 Administrative Fees Bankcharges 791 12,791 1,075 15 Totsl 12,791 090 8asls of allocation Indlrecl Indlrect IrKlirect Employws 2021 The Trustees, who are also dlrectors of the Charfty. are not entltled to recelve any remuneratiorn from the Charity but ¢an clalm expenses. £388for Patron travel.
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 Brltlsh E¥thth8 SupportTntst Not•s to th•flnand41 s1tem Iconilrnwdl For th• p•rfod •nded 31 DIrn 2022 Prepayments Other debtors IL CT•dltm.wwts f4111ryduelthln Omy 2021 othereditI5 6,m DefErred irKome at stsrt of year Deferred IlMe carried forv4rd 2022 At l January 2021 465 84143 IrKomln8 resouites Expenditure 26L616 (70,075) 261.616 0.075) (1238) At 311)ecember2021 254(Th 2TJ946 P•
Docusign En¥ÈlopÈ ID". 856A81C7-ABAC4C63-BFEB-D4DBDA5D92C3 Brftlsh Eventlr¥a SupportTrust Notssto theflnandal slatements (cantlnued) Forthe perlod ended JI lknber 2022 Rertrf¢lqd fvn 8•lan¢• At lJnuary Balano at 31 Decembff 2022 In¢oml Out801 Bill Thompson Fund Safety Innovatlon Prfze Frdn8ible DeviceTestin8 11526 5.414 12526 5h14 The princlpal purposes forthe above restrkted funds are as follows: Blll Thompson Fund Forthe tralnin8 and educatlon of cross-country course bullders and deslgners. safety Innovatlon Prlze Forthe encoura8ement of safety Inltlallves to reducethe rlsk of serfous Injury to horse or rider. FAnKSbh DIVITestIn8 Forthe testing of franglble de¥l¢etethnolo8le5 ft>r Improvlng r5sk mana8emert In the course design and build of cr055<0untrycourses, 15. An•11$of fietets between fijnd Unrestrleted fund Reslrfcted fund T•>tal fund Totsl fund 2021 Current a55ets Currerrt Ilabllilles 260,778 16,7721 280,718 16.7721 94,365 111,9601 254,ClJ6 273,946 82,405 i& Rel•t•d p•rtytrarna¢tlons Britlsh Eventln8 Llmlted ts related bytwo common trusteesldlrectors. Atthe yearnd £0 s owed to British Eventlng Umltrt shown Is other crerfitors abwe P02L. £11,960).
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 Deteharn.. Unit 5 Broadway Bains. The Broadway, Scarning, Dereham NR19 2LQ T.. 01362 691275 Fakenham.. 2A Norwich Street, Fakenham. Norfolk NR219AE T.. 01328 851440 ccountsQscsaccounlingsolutions.co.uk www.scsaccountingsolutions.co.uk scs accounting solutions The Trustees of British Eventing Support Trust Abbey Park Stareton Kenilworth CV8 2RN 16th October 2023 Inde endent examiner's re ort to the trustees of British Eventin rt Trust I report to the trustees on my examination of the accounts of the British Eventing Support Trust for the year ended 31 December 2022. Responslblllties and basis of report A5 the charity trustee5 of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Art 20111'the ACVI. You a satisfied that the accounts of the Trust are not required by charity law to be audited and have chosen instead to have an independent examination. The Charivs gross income exceeded £250,¢XJO and l am qualified to undertake the examination by being a qualified member ofThe Association ofAccounting Technioans. I report in respert of my examination of the Trust's accounts carried out under sethon 145 of the 2011 Act and in tarrying out my examination I have followed all the applicable Directions given by the Charity Commission under settion 14515}Ib) of the Act. An examination includes a review of the accounting records kept by the charity and comparison of rhe accounts presented with those record5. It also include5 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 opinlon is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in Ihe statement below. Independent examinerfs ststement I have completed my examination. I confim that no material matters have come to my attentEon In connection with the examinatlon giving me cause to belleve that in any material respect: 11 accounting records were not kept in respect of the Trust a5 required by section 130 of the Act,. or 21 the accounts do not accord with those records; or Cwiy No." 06780242
Docusign EnvÈlope ID." 856A81C7-ABAC4C6FE8-D4DBDAsD92C3 3> the accounts do not comply with the application requlrements COnrning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view. which is not a matter conSided as part of an independent examination. I have no concerns and have come auoss no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Signed: Name: Mrs Carolyn Barrett MAAT A550ciation of Accounting Technbcians