2022-03-31-accounts - Association Of British Riding Schools

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		Page
Report ofthe Trustees	3	to	8
Independent Examiner's Report
Statement ofFinancial Activities		10
Balance Sheet
Notes to the Financial Statements	12	to	17
Detailed Statement ofFinancial Activities	18	to	19

					2022	2021
					Unrestricted	Total
					fund	funds
				Notes
INCOME	AND ENDOWMENTS		FROM
Donations	and legacies				2,260	2,140
Other trading activities Investment income					75,710 3	72,077 6
Total					77,973	74,223
EXPENDITURE ON
Charitable	activities
Charitable activities NET INCOMEf(EXPENDITURE)					81,642 (3,669)	61,915 12,308
RECONCILIATION		OF FUNDS
Total funds	brought	fortvard			39,472	27,164
TOTAL FUNDS CARRIED FORWARD					35,803	39,472

									2022	2021
									Unrestricted	Total
									fund	funds
					Notes
FIXED	ASSETS
Tangible	assets					10			2,160	2,768
CURRENT ASSETS
Stocks Debtors Cash at	bank and in hand					11 12			1,404 9,723 44,983	2,846 3,029 39,441
									56,110	45,316
CREDITORS
Amounts	falling due within		one year			13			(22,467)	(8,612)
NET CURRENT ASSETS									33,643	36,704
TOTAL	ASSETSLESS	CURRENT LIABILITIES							35,803	39,4'72
NET ASSETS									35,803	39,472
FUNDS						14
Unrestricted lunds									35,803	39,472
TOTAL	FUNDS								35,803	39,472
The charitable company 31 March 2022.		is	entitled	to exemption	fiom	audit	under	Section 477 of the Companies	Act 2006 for the year ended

2.	OTHER TRADING	ACTIVI
						2022	2021f
	ivlembers subscriptions Safeguarding course income Certificate in equestrian coaching and apprentice Rider test booklets and sale ofmerchandise BEFgrant received Regional meetings and training days		scheme			35,165 5,414 23,664 11,467	34,739 3,312 18,757 5,309 9,000 960
						75,710	72,077
3.	INVESTMENT INCOME
						2022	2021
	Deposit account interest						6
4.	CHARITABLE ACTIVITIES COSTS
					Direct
					Costs (see	Support
					note 5)	cosa&j	Totals
	Charitable activities				79,332	2,310	81,642
5.	DIRECT COSTS OF	CHARITABLE ACTIVITIES
						2022	2021
	Staff costs Safeguarding course costs Rider test booklets and sale ofmerchandise expenses Cost ofcertificate in equestrian coaching and apprentice lnsurances Printing stationery and office costs Postage			scheme		24,600 4,860 4,234 21,072 2,454 3,849 716	15,953 2,454 2,072 6,967 2,546 3,087 267
	Advertising and PR Website maintenance					3,087 158	9,464 331
	Telephone Computer operating costs					1,427 952	1&036 576
	Travel expenses					373	275
	Legal and professional	fees				320
	Bank charges General expenses Secretarial services Fees and subscriptions Membership benefits Donations paid Depreciation					1,121 770 4,222 4&320 190 607	864 941 457 4,020 1,958 3,230 648
						79,332	57,146

Entployees and trustees	Entployees and trustees		2021 9
No employees received	emoluments	in excess off60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted
			fund
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2,140
Other trading activities Investment income			72,077 6
Total			74,223
KXPENDITURK ON
Charitable activities
Charitable activities NET INCOME			61,915 12,308
RECONCILIATION	OF FUNDS
Total funds brought forward			27,164
TOTAL FUNDS CARRIED FORWARD			39,472

				Fixtures
				and	Computer
				fittings	equipment	'1'otals
COST						f.
At 1 April 2021 and 31 March 2022				9,262	6,700	15,962
DEPRECIATION
At 1 April 2021 Charge for year				6,982 268	6,212 340	13,194 608
At 31 March 2022				7,250	6,552	13,802
NKT BOOK VALUE
At 31 March 2022				2,012	148	2,160
At 31March 2021				2,280	488	2,768
Tangible fixed assets costing	more than f500 are capitalised.
On disposal, the difference income and expenditure.	between	the net disposai	proceeds	and the carrying amount of the item sold		is recognised	in

11.	STOCKS
		2022	2021
	Finished goods	1,404	2,846
12,	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
	Trade debtors Prepayments and accrued income	7,077 2,646	1,690 1,339
		99,723	3,029
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
	Trade creditors Social security and other taxes Other creditors Accruals Deferred income	1,282 382 6,627 14,176	336 624 108 5,790 1,754
		22,467	8,612

A curren	yea	r 12 months and prior year 12mon	ths combined net movement in funds, incl	uded in the above	arc as follows
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted		funds
General	fund		152,196	(143,557)	8,639
TOTAL	FUNDS		152,196	(143,557)	8,639

		ARCH 20Z2
		2022	2021
		f.
INCOME AND ENDOWMENTS
Donations and legacies
Donations
		2,260	2,140
Other trading activities
Members subscriptions Safeguarding course income Certificate in equestrian coaching and apprentice		35,165 5,414	34,739 3,312
scheme
Rider test booklets and sale of BEFgrant received Regional meetings and training	merchandise days	23,664 11,467	18,757 5,309 9,000 960
		75,710	72,077
Investment income
Deposit account interest		3
Total incoming resources		77,973	74,223
EXPENDITURE
Charitable activities
Wages Pensions		24,239	15,953
Safeguarding course costs Rider test booklets and sale ofmerchandise expenses Cost ofcertificate in equestrian coaching and		361 4,860 4,234	2,454 2,072
apprentice scheme Insurances		21,07Z	6,967
Printing stationery and office costs Postage Advertising and PR Website maintenance Telephone Computer operating costs Travel expenses Legal and professional fees Bank charges General expenses Secretarial services		2,454 3)849 716 3,087 158 1,427 952 373 320 1,121 770	2,546 3,087 267 9,464 331 1,036 576 275 864 941
Fees and subscriptions Membership benefits Donations paid Fixtures and fittings Computer equipment		4,222 4,320 190 267 34Q	457 4,020 1,958 3,230 308 34Q
		79,332	57,146
Support costs
Governance costs
Independent examiner's fee Carried forward		1,350 1,350	1,350 1,350

	FOR THE YEAR EN	DED 31MARCH 2022
		2022	2021
Governance	costs
Brought forward Accountancy and legal fees		1,350 960	1,350 3,419
		2,310	4,769
Total resources	expended	81,642	61,915
Net (expenditure)/income		~3,669)	12,308