COMPANY REGISTRATION NUMBER.. 09146301
CHARITY REGISTRATION NUMBER: 1158881
Wilton Riding for the Disabled Association
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
DEE
NTAN
YLTD
Licensed Financial Accountants
1 Pennys Lane
Wilton
Salisbury
Wilts
SP2 OBE

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Financial Stalements
Year ended 31 March 2023
Page
Truslees. annual report (inCo￿OratIng the directorfs report)
Independenl examinerfs report lo the trustees
Statement of financial activities (including income and
expenditure account)
10
Stalemenl of financial position
11
Notes to Ihe financial slatements
13

Wilton Riding for the Disabled Association
Company Limiled by Guarantee
Truslees. Annual Report {Incorporaling Ihe Direclor's Report)
Year ended 31 March 2023
The trustees, who are also Ihe direclors lor the purrx)ses ol company law, present their report and Ihe
unaudited financial statements ol the charity lor year ended 31 March 2023.
Reference and administrativo details
Reglstered charlty name
Wilton Riding lor the Disablgj Association
Charity registration numt
1158881
Company registration number 09146301
Prlncipal ottice and registered 4 Sl Albans Close
offlce
&"shopdown Fami
Salisbury
Willshire
SP1 3FN
The trustees
Mrs Thomas
Mrs H Ben￿tt
Mr Dixon
Mrs Drew- Treasurer
Lady Hill - Chamian
Mrs Hounsome
Mr Ma¢kan
Mrs Mathing
Miss A Walden
Dr Woirall - ch￿rrnan
IApwJinted 12 September 20221
IResigned 2 November 20221
IApFX)inted 20 June 20221
Independent examiner
Sarah Hughes-Willh8ms Maedees Accountancy Limrted
Structure. governance and management
The Tiuslees present Iheii ann￿￿ report l(Wher with the financial statements ol the Company lor the
year 1 April 2022 10 31 March 2023. The Annu￿ report serves the putposes of both a Trustees, report
and a directors report under company Lgw. The Tmstees conlimi thai the Annual repon and financial
stalements ol the charitable company com with the current slatuiory requirements, Il* requirements
ol the charrtable companys goveming document and Lhe provisions ol the Statement ol
Recommended praCt￿e ISORPI appI￿aLle to charit￿5 preparing their accounts In accordance with
the Financial Rep¥)rtirKJ Standard a￿￿able in UK arKI Flepublic of Ireland IFRS1021 lellective 1
January 20191.
&'n¢e the Company qU￿lfieS as smal under seclion 382 01 the Companies Act 2006, the Strategic
report required ol medium and large companies under the Companies Act 2006 (Strategic Report and
Directors Report) Regulat￿n$ 2013 has been omitted.

Wilton Riding for the Disabled Association
Company Limited by Guaranlee
Truslees, Annual Report (Incorporating the Dlrecior's Report) I￿ni1￿U•Y)
Year ended 31 March 2023
Objectlve$ and activities
Objectives
The objects ol The Charity are to promole the objects ol The Riding lor the Disabled Association
incorporating Carriage DrivirvJ - a chanty registered under Charity Number 2441 C)8 (The Association)
by providing people with disth5it*s the owortunity to ride. drive or engage wtt) horses to I￿nefIt their
health and wellL*ing. Wilton RDA does not offer carnage driving.
The Charity provKJes ther￿Ul1c rijing lo t*nefil the health welbeing ol children and adults with
both physical and fnental dis*xlity and leaming diff￿￿111e$. This takes rAace at the Pembroke Cenlre,
Home Farm Road, Wilton. Wilton RDA operates ￿marity in school term time from Tuesday lo
Thursday 9..30 to 3..30 pm and Saturdays 9..30 to 2.'OOKKn.
In setting objectNe5 and rAanning lor acbvit￿$. the Truslees have given due considerality) lo general
guidance published by the Charity Commission ielatiThJ to publ￿ benefi.t, Including the guNJance 'Public
L*nelit-. running a charity IP821'.
b. Activities undertaken to achieve obiectives
The Charity has continued to wotl( lo achieve the aim in its Mission Statement..
RIDING-
Demand lor riding sessions Continues to grow. Fiona Larkin and Claire Hacker contrnue lo meet the
challenge ol reducing a wailing list and tyoviding sessions lor the maximum number ol riders while
keetx'ng the ponylhorse usage at manageable levels.
Quite a lew ol our porsies are old and can only work fo¥ a limited time each day.
Riders come lor a block of six weeks riding al a charge ol EIO per session. The charge has been
completely accepted and undersrood by riders. We have a lurMI available lor any rider who is unable lo
meet the cost.
During school holidays we have introdLKed 'Own a Poty days. These gwe ride¥s the chance lo spend
a longer time wth a kK)ny and lo experience caring lor a wsny as well as riding. These days have
Dved lo be very pwular.
GROUND BASED ACTIVITIES:
On Mondays Emma Bull wovkyes Equine Assisted Leamry Sessions. These have been extremely
successful and are espeualty helpful lor young peotAe wlh anxiety issues. Also on Mondays the Yoga
with Horses group meets. The group has been a greal su¢ces$ lor our own volunteers.
Tea with a Pony sessions have been a greal success. The sessions run on a Friday allernoon and
give guests the opportunity to pat and groom the ponies as well as lo enjoy afternoon tea aThJ Cake.
We held an open afternoon in September so that mar¢agers could wsit to assess the lacilrties and lind
I more about the impact on people with dementsa aThY mentJ heallh issues. During the year we had
sit5 from several groups inclLKling Mencap, South Nthvton Hospital. Ajzheimers Support, Si￿er
Salistxjry aNJ Elizabeth HrAJSe.

Wilton Riding for the Disabled Association
Company Llmlled by Guarantee
Trustees. Annual Report (Incorporaling the Direclor's Report) (￿nI1￿(*d)
Year ended 31 March 2023
We are Immensely grateful to the many volunteers who have made cakes and given up their tsme lo
run the sessions. There is no doubt that simply beirvj with horses can have a profound impact, both
stimulating arKI calming oui guesis.
HORSES AND PONIES:
We currently have 16 horses and ponies. The Tnjstees would like to thank Cl&re Hacker, Sally Lelroy
and all the volunteers who look after them throughout the year, and undertake all the we and feeding
on non-riding days.
Bob Rhind-Tutt continues lo do a great job lookiThJ after our fields and deajing with repairs to fencing.
COACHING AND TRAINING:
We conts.nue to provwje Iraining to all our volunieets ai the start ol the school year. This is open to long
standing volunteers as a refresher tranir¥J and ollers a comprehensive traniro lor new volunteers.
New volunteers are also supported in the earfy stages ol volunteering by a mentorthddy arml are
promded wrth a handtrKJok to suprK)rt their learning.
We are extremely gratehjl to our Coaches. We have some ¥A)ILsnteers ￿readY undertaking Coaching
training and we are encouragir¥J more reople to get involved.
STAFF and VOLUNTEERS:
Claire Hacker continues in post as our Centre MaThJer. She is a huge asset to the Pembroke Centre
and is a positwe insrx'ralion to riders a￿1 to volunteers. The Trustees would like lo ￿cOrd their thanks
lor the excellent work that she does.
The Pembroke Centre could not 0￿rate w1￿Ul the many volunteers byho give up theii time lo help
with riding, fundraising and all the ground based activtties Ihat we are developing. We are so fortunate
in t)eing able io attract so many Committed and talented peoFAe who are very much at the heart ol
everything Ihal we do. The Volunteer Co-ordTrnators have p¥ovided support to the volunteers and make
sure that everyone helping al the Centre feels welcomed and valued. In addition to the VC duties &'m
Clarke conlTrnues lo run the DBS cheths with her USU￿ efh.￿e￿y.
We wekomed a new team ol volunteers this year. The adutt life skills class al Willshwe College have
joined us as gardeners. Our own excelknt gardenirvJ leam have ￿￿1¢OMed their help.
The Operations Team contsnues lo work well and the 'DashbO￿d. summary ol actsvities has proved to
be ol great ￿n￿lI1 to the Trustees, ensunThJ that Strategr planning can be grounded In the pra¢lical
running ol the Cenlre.
Al the AGM in Novemt*r Alex Hill stotsd down as Chair ol Trustees. She has provided superb
leadership lor Wirton RDA lor many years arKI she wil be very much missed in that capacity. We are
delighted that she still linds lime to be at the Centre as a volunteer and Coa¢h. Helen Bennell and Amy
Waden joined the Trustee Board at the AGM and Jackie Worrall was aR￿inted as the new Chair. The
Board ol Truslees continue to provKle directs.on at Ihe Centre lo ensure that the Centre runs elliciently
and ellectively. This year the Tiuslees decided io move towards an equine therapy approach. rather
than a sole locus on riding. This will ￿ em￿dEd in ihe development ol a new logo, website and
promotional materAI and we will eventualty trade under the banner ol Pembroke Centre.

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Truslees. Annual Report (Incorporating the Direclor's Report) (conlinu*l)
Year ended 31 March 2023
FUNDING and FUNDRAISING:
Wilh legacies, donations and lurtlrJsing actrvrlies we continue lo be in a good financial 51ate. The
Trustees have ensured that spEnding is carefully morNtored and managed so that we can keep running
costs to a minimum and we are extremely fortunaie Trn having Tricia Drew as our Treasurer to keep us
well within targets.
We were very grateful to Ihe Witton Camivd Commtttee who donated ail ol the funds raised at the
CarnNal fo Wilton RDA.
We were also very grateful to Kelly Marks wM)se afternoon sessK)n not only raised funds txjl also
owded a valuable insight ts710 horse tEhaviour.
We have focused very much on raising our profile ralher than direct fund raising_ We have given talks
to several local groups. all ol whom made donations as a iesult. We attended the Eye Can Exhibition
in Salisbury and the Christmas Fair at Ohd Sarum ￿"rfield. Our own Christrnas Carol Service was, as
a￿laY5. a great success. Thank you lo CL￿re H&ker arKI all Ihe vokjnteers vAK> made sure that It was
a delight for everyone who attended.
Finally I would like to thank the Trustees. our volunteers aThJ Claire lor their suw)rt and
encouragement in my first year as Chaii. The Pembroke Gentre is an amazir¥J ￿ace giving help and
support lo so many people in so many diffeient ways. l am very pleased and p¥oud io have the
opportunity to be involved.
Dr Jacqueline Worr￿1
Chairman ol Trustees.

Wilton Riding for the Disabled Association
Company Limiled by Guarantee
Truslees. Annual Report (Incorporatlng the Dlrector's Report) (ContInu￿1
Year ended 31 March 2023
Achievements and pertormance
a. Key portormance indicators
The charity's resources increased by £23.785 12022 increased £16,677) during the year, represented
by net assets of £422.36712022 £398,582) at the year erKI.
b. Revlew ot activities
The charity had toial incomiro resources of £106.46712022 £91,333), the principal soijrce ol funds
ing from donations. Expenses were £82,66912022 £74,656)
A legacy of £4,000 was left by Isobel Boalswwn.
Other IradirrfJ activities consist ol fund rwsing Irom ts Wilton 100 fUndr￿sIr0 event and various
raffles.
Flnancial review
a. Going concem
Aller making appropriate enquiries, the Trustees have a reasonat4e exFeetalion that the Company has
adequate resources to eontinue in Operation￿ existence lor the foreseeab￿ future. For this reason.
they continue to adopt the going concern basis in prepanThJ the linancid statements. Further detw'ls
regarding the adoption of the goir¥J concern basis ￿ be found in the accounting Pol￿Es.
b. Regerves policy
Unreslricled funds al the year end lowled £349.166 12022 £329.4711. Of Ihis £106,931 12022
£106,931) has ￿en designated lor a parttular pU￿oSe leaving a bdance of £242,235 12022
£222,540) in the general lund after legal, pLgnning ar￿ ￿0unt￿￿Y costs.
These represent unrestricted, undesignated funds avalthe lor The Charity's oidinary purposes ol
runnirg the centre, any funds ￿lCh are in excess ol these Costs and surplus to requirements a￿ to be
ulilised lor the replacemenYrelurt¥shmenl ol buiklings and a￿lIlary r¥Jing areas.
Unrestricted funds includes designated funds of £70,(K)O hehj lor tt)e ￿￿¢emenurefurbb$hMent ol
txjildings., and in additk)n. donations towards clubrrxjm furnitu￿, a liekj sheiiei, Wh￿tt are being written
down over the course ol each ol the assets estimated lifetime.
Maierlal investments policy
The investment policy has been lo ￿Sky funds in the HSBC dewsil fund. However during the year
surplus lunds have been invested in a one year tK)ThJ wilh Hampshire Twst Bank.
d. Principal risks and uncertainties
The Trustees have assessed ts major risks lo which the company is exposed, in part￿ular those
reialed lo the operations and finances ol the company and are satisf￿1 that systems and procedures
are in place lo milKJate our exposure to the Tnajor risks.

Wilton Riding for the Disabled Association
Company Llmlled by Guarantee
Trustees. Annual Report (Incorporaiing ihe Direcior's Report) IL•niinu&ll
Year ended 31 March 2023
Achievemonts and perf0mlan￿ (contlnu&ll
Stwcturei governance and management
a. Constitution
Wilton RKling for the Disabled Association is registered as a charitable company limited by guarantee
and was sel up by and consliluled under the Memorandum ol Ass(Klat￿n on 24 July 2014. It is a
registered charity. numl*r 1158881.
b. Structure and govemance
Wilton Riding for the DiSab￿d Association lThe Charrtyl Is a company limited by guarantee registered
In England and Wales wth company number 09146301. 11 was Incorp)rated on 24 July 2014 with the
intention ol taking over the activibes ol the The Willon Group ol The RKling lor the Disabled
AssociatK)n (The Groupi. registered charty numtr*r 1074175: whrh was created in February 1999.
The Charity Was registered wTrlh the Charity CommissM)n on 16 October 2014 with charity number
1158881 arvj the assets ol The Group weie Iranslwred to The Charity on 31 March 2015.
The Group and now The Charity operate urKleT the umbrella ol the RidirKJ lor the Disabled Association
incorporating Carrkqge Driving vkni¢h Is a chatty registered urKler the Charities Act 1960
regtslered number 244108 (The Associationl. The Associakn"on ￿ a lederabon ol separate member
gioups ol which Charity land lormerfy The Gioupl Is one such member. The Assock3bon's
headquarters are at Norfolk House. la Toumameni Courl. Edgehill Drive. Warwick. CV34 6LG.
The Charity is governed by the memorarKlum arKI art￿￿$.
c. Methods of appointment or electlon of Trustees
Management ol the company (Wilton RDAI Is Ihe ieswnslxlty ol the Trustees who are el￿ted every
year al the AGM, and il broLJghl on tKJard mid-year. are ￿-opted until such time they are electecl
formal￿ ai the nexi AGM. There are cuirently 9 Truslees, Alex H￿1 storxl down as Chair ol Trustees
during the year and Helen Bennett and Amy Waklen joined the Trustee trjard. The Trustees meet at
least 6 limes a year. and I￿lse closely wth LKbth the Vc's and the Centre Manager.
The Trustees r￿rMallY try to enlist from the Volunt￿TS ale ￿TeadY tomiJty iegislered wrth The
Charity, but occasionally il proves wessary io search ralher ￿der afield.
d. Policies adopted for the Induction and training of Trustee5
Inducknon ol new Trustees Is dealt with by following the guidance laid dtswn in the RDA National's
Membership Manual Wh￿h. Inter dFa. requires au new trustees to read the relevant Charity
Commission FxjbI￿a1i)ns.

Wilton Riding for the Disabled Association
Company Limiled by Guarantee
Trusiees. Annual Report (Incorporating the Director's Report) {ContInu￿)
Year ended 31 March 2023
Achievements and pertormance (Con11n￿lI
e. Management
11 is the duly ol Trustees lo oversee the control ol the Willon RDA, and ils property and funds. They
have a duty to plan lor a suceesslul lulure lor the centre. arKI provide v&ue lor money from any capit
expenditure that is required.
C(xnpany law requires the charity Trustees io prepare financiJ slatemenls lor each year which gives a
lair view ol the stale ol allair ol the chaiilable company and ol the incoming resources and ap[￿iCatiOn
ol reSoUr￿s, including the income arhj expendilure, ol the Charitab￿ company lor that period.
li i8 the Tnjstees responsitM"lJty to maJ(e sure the apprLyriate ri8k assessments lor the centre, and the
activities taking place therein, are produced. ALSO. that all insurance poI￿leS are kept up to date.
Trustees musl ensure GDPR I￿￿eMen1a￿"0n is apybed. and lo this end has a Data Prolection PoI￿Y
a Group Privacy Policy t(sth ol are dIS￿4a￿ on the club ri>om notice tM)ard.
Claire Hacker continues in her iole as Cenire Manager linking the rKlI[￿ days and overseeing all
asPECts to ensure the smooth and eIr￿ent running ol The Pembroke Centre.
f. Malntenance
Ongoing maintenarre work on the lences and [￿Id shellers continue under the supervision ol the
Operations Team.
Small wmpany pro¥i$ions
This report has been prepared in acC￿dar￿e wth the provisions a￿l￿able to companies enliued lo
Ihe small companies exemptKSn.
The Iruslees, annual ieFx)rt was 34yoved on 8 Novemter 2023 and signed on behall ol the board ol
trustees by".
Mrs Drew- Treasurer
Trustee

Willon Riding for the Disabled Association
Company Limited by Guarantee
Independent Examiner's Report lo the Trustees of Wilton Riding for the
Disabled Associalion
Year ended 31 March 2023
I report to the trustees on my ex8minatson of the financial staiements ol Wilton R￿Ing lor the Disabled
AssocialK)n Ilhe chartyl for Ihe year erKled 31 March 2023.
Respon$lbllltles and basis of report
As the Iruslees ol the company larnl also ils directors lor the purposes ol company lawl are
responsib￿ lor rhe K*eparalDn ol the financial slatements in accordance with the requirements ol the
Companies Act 20061.lhe 2006 ￿1,).
Having satisfied myseLf Ihai ihe accounts ol the company are not required to be audited under Part 16
ol the 2006 Act and are eligi14e lor indeK*ndenl examination, I report in respect ol my examination ol
Ihe charity's accounts as carried out under secb.on 145 01 the Charities Act 2011 I'lhe 2011 Act'l. In
carying out my examination I have followed the DirÉrtions given by the Charty Commission under
se¢tion 14515llbl of the 2011 Act.
Independent examiner's statement
I have ¢ompleled my examinatson. I confirm that rK) matters have come to my attention in connection
th the examination giviThJ me cause to believe..
accounting records were nol kepl in respect ol the charity as Tequi￿ by section 386 01 the
2006 Act,. or
the financial statements do not accord those r￿old$. or
the financial slalemenls do not ¢omply the accounting requirements ol section 396 01
the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is
not a matter considered as part ol an iThJepeThJenl examination,. or
the financial statements have not *￿en prep￿ed in acCOrda￿e with the methods and
txinciples ol the Statemeni ol RecommeThJed Practice lor accounling and re[￿rtIng by
charities 34Vieable 10 ¢harib'es preparing their a¢¢ounts in accordance wth the Financial
Reporting Standard a￿￿￿alle in the UK aThJ R￿blIC ol Irela￿￿ IFRS 1021.

## **Wilton Riding for the Disabled Association** 

## **Company Limited by Guarantee** 

## **Independent Examiner's Report to the Trustees of Wilton Riding for the Disabled Association** _**(continued)**_ 

## **Year ended 31 March 2023** 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Sarah Hughes-Williams Macdees Accountancy Limited Independent Examiner 

1 Pennys Lane Wilton Salisbury Wiltshire SP2 0BE 

8 November 2023 


**9** 



Wilton Riding for the Disabled Association
Company Limited by Guarantee
Statement of Financial Activities
{including income and expenditure account)
Year ended 31 March 2023
23
Restricted
funds Total funds
2022
Unrestricted
fuThJs
Total funds
Note
Income and endowments
Donations and legacies
Other tradirKJ activities
Inveslmenl income
Other Ir￿oMe
41,058
53.306
1.626
6.374
1,362
2.741
42.420
56.047
1.626
6,374
45,234
45,568
531
Total Income
102.364
4.103
106.467
91,333
Expenditure
Expenditure on charIta￿e actimlies
Total expendlture
9.10
13
82,682
74,656
82.669
13
82.682
74,656
Net income and nel movement in funds
19.695
4.09)
23,785
16,677
Reconciliation of funds
Total funds broL5ght forward
Toial funds carrled fornard
329,471
69,111
398,582
381,905
349,166
73.201
422.367
398,582
The slalemgnt ol fina￿la1 activrties irKludes ￿1 gains aThJ losses recognised in Ihe year.
All income and eXper￿lture derive from conts"nuing aclivib"es.
Tha notès on payès 13 to 23 forni part ot t11￿ flnancial statsments.
10

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
%J23
2022
Note
Fixed assets
Tangible fixed assets
16
226,098
218.180
Current assets
Stocks
Debtors
Investments
Cash al bank and in haNI
17
18
19
735
11,CK)O
106,951
82,970
1.752
9,277
105,779
72,818
201,656
189.626
Credltors: amounts falling due within one year
Net current assets
5,387
9,224
196.269
180,402
Total a$$eis less current Ilabllltles
422,367
398,582
Net assels
422,367
398,582
Funds of the charlty
Reslri¢ted funds
Unreslricled funds
73,201
349.166
69,111
329,471
Tolal charity funds
422,367
398,582
For the year ending 31 March 2023 the Charity was entsled to exemption from audit under section 477
ol the Companies Act 2006 relating lo small companies.
Directors. responsibilits"es'.
The members have not requi¥ed the company lo obtain an audit ol its financial statements lor the
year in quesbon in accordance wlh section 476,"
The directors acknowledge thei¥ ￿spOnSIbl1111es lor cOMp￿.ng wilh iequirements ol the Act
with respect lo accounting records the preparatDn ol financiJ statements.
These linancial statements have prepared in accoidance with ihe provisions applicable lo
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The noles on pages 13 to TJ forrn part ol these financial statements.
11

Willon Riding for the Disabled Association
Company Limiled by Guarantee
siatement of Financial Position (Lxinlim￿)
31 March 2023
These financial statements were approved by Ihe lJ)ard ol trustees and authorised lor issue on 8
November 2023. and are signefj on behalf ol the ￿ard by".
Dr Worrajl - Chwmian
Trustee
Th• not8s on pag•s 13 to ZJ fomi part of thès• financial stat•m•nts.
12

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Notes to the Fbnancial Statements
Year ended 31 March 2023
General Infomiatlon
Wilton Riding lor th& Disabled Association is a chantatAe company limrted by guarantee
incorporated in Engknd aThJ Wales wlh the company nurnber 09146301. Its registered office is 4
St Albans Close. 8ishoFKJown Fami. Salisbury. Willshire. SP1 3FN. The members ol the
company are the Truslees named on page 1. In the event ol ihe Charity being wound up, the
liability in respect ol the guarantee is limited lo £1 member ol the Charity. The company is
so registered with the Charrty Commission and its reg6tered txjmber is 1158881.
ststement of complianee
Slalemenl ol Trustees. responsibilit￿&
The Trustees (who are dso Ihe directors ol the Company lor the purposes ol company lawl are
responsible lor preparing the Truslees. report and Ihe finanryJ statements in accordance with
applicthe law and United Kingdom Accounliro Statyiards Iuniled Kirodom Generally Accepted
Accounting Praclicel.
Company law requires the Twstees to prepare linancLal statements lor each financial year UThJer
company law, the Truslees must not ap¥)rove the finar￿la1 statement5 unless they are satisfied
that they give a irue ar)d lair vw ol the slate of affar5 01 the Company and ol its incoming
resources and a￿￿at￿)n ol resources, including its irKome and exper￿ltUre, lor that p&riod. In
preparing Ihese financial statements. the Trustees are required lo..
1. Select suitable accounting ￿lIcIeS and then aOy them consistenily,.
2. Observe the methods and prirtiples ol the Charit*s SORP IFRS 1021;
3. Make judgements aThY accountiro &stimates that are reason￿ ar￿ prudent,.
4. State vthether appI￿at￿e UK Accounting StarKla¥dslFRS 1021 have been lollowed,subl￿I to
any maleriJ departures disc5osed arKI eX￿ained in Ihe financial statements.,
6. Prepare the financial staternents on the going CO￿eT￿ basis unless it is inappropriate to
esume that the Company wll contirnje in business.
The Trustees are respL)nsibie for keepirwj adequate actounting re¢ords that are sufficient to show
and explain the Companls transactions and disclose with reasonable accuracy al any lime the
financial position ol Company and enable them lo ensure that ihe financial statements comply
with the Companies Act 2006. They are also reSFx)n5ii￿e for safeguarding the assets ol tt)e
Company and hence lor takwNJ reasonable steps for the prevention and deteclK)n ol fraud and
other irregularities.
Approved by order ol the members ol the tM)ard ol Tiuslees and sKJned on their ￿half by..
Patricia Drew
13

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Noles lo the Financial siatemenls leontin￿dI
Year ended 31 March 2023
Accounting policies (contlnt*LIJ
Accountlng policies
Basi$ of preparntion
The financial statements have been prepared ro give a 'lrue and lair wew and have depart￿1
from Ihe Charities IAccounis and Rerxyts ReguLqtions 20081 only to ttie extent required lo
provide a 'true and lair view. Th6 departure has involved following Accounting ar￿ Reporting by
Charr(ies preparing their accounts in accorda￿e with the Financial Reporting Standard applicable
in the UK and RepuLlic of Ireknd IFRS1021 ralhw than Accounting and RepDrhng by Charities..
Statement ol Recommernjed pra￿lee effecb.ve from l April 2005 which has since been
Ihdrawn.
Wilton RKJing lor the Oisabled Assockgb"on meets the defintbon ol a public benefit entity under
FRS 102. Assets arKI likn"lilies are initially recognised al histor￿al cost or transaction value
unless otherwise stated in the relevant a￿ounti￿j rDIy.
Going concem
The Trustees consKler that the Charity is a goiry co[￿M and the &counts have been prepared
on that basis For hjrther Information see note 27.
Dixlosure exemption$
No cash flow stalemenl has presented for the company.
No key judgements and estimabons have been set lor this year.
Fund accounting
General funds are unreslricled funds wh￿h a￿ availab￿ for use at the discretion ol the Trustees
in furtherance ol the gene￿ Object￿e$ ol the Comixny and wh￿h have not been designated lor
other purKK)ses.
Designated funds wmpiise UnTes￿led lurKJs that have been set aside by the Trustees lor
parltular purposes. The aim and use ol each desK3naled lund is set out in the notes to the
financial statements
Restricted funds are funds which are to te used in 7£cordar￿e specific reslriclions imFxJsed
by donors or wh￿h have been raised by the Company lor particular purposes. The ctssts ol
raising and administering such Itjnds are charged against the specilic lund. The aim aTKI use ol
each reslricled fund is set oul in the notes to the financi￿ statements.
Invesfrnenl Ir￿Orne, gairs and losses are alk)catgJ to the appropriate fund.
14

Wilton Riding for the Disabled Association
Company Limiled by Guarantee
Noles lo the Financial Slatemenls io)rtVrt¢wTJ
Year ended 31 March 2023
Accounting pollcles (contlnwdl
Incomlng resources
All income is recognised once the Company has entiiiemenl lo the income, it is probable that the
income will t* received and the amounl ol income Teceivable can te measured reliably.
This recognition ol Income from ￿a¢le5 is dependent on establishing entitlement, the probability
ol receipt and the ability to estimate with Suff￿len1 accuracy the amount reCeiva￿e. Evidence ol
entillefnenl to a legacy exists when the Company has sullicienl ewdence that a gilt has been left
to Ihem Ilhrough knowledge ol the existence of a v￿ld will and the death ol the benelactorl and
the executor is satisfied that the wop*rty in question will not be required to satisfy claims in ihe
eslale. Receipt ol a legacy must be recognised when il is probthe that it will LE received and the
tair value ol the amount receivthe. which wll generalty be the expected cash amount to be
distributed lo the Company, can rdiably measured.
Gifts donated lor resale are included as income ￿en they are sokl. No amounts are itKluded in
the financial statements lor services donaied ty volunleers.
Income lax recover*e in relatK)n to donations [￿9¥ed uThJer Gift Axl or deeds ol covenant is
recognised at the time of Ihe donation.
Resources expended
Expenditure is recogntsed once there is a legaj or constructive oblwJation lo transfer economic
benefit lo a third party, il is probable thal a transfer ol economic benefits will be required in
seitlement and thi5 amount ol the otAigalion can be measured reliably. expenditure Is classified
by aclivty. The costs ot each activrty are made up ol the total ol direct costs and shared costs,
ir￿lUding supwrt costs involved in U￿lertaKITh) each activity. Direct costs attribuiable to a single
activity are allocaied directly lo ihat actiwty. Shared costs which contrbute to more than one
actwity and support costs vknich are not attributatk to a single activty are apportioned be￿￿n
those activities on a basis consistent wth the use of resources. Central stall costs are allocated
on the basis ol time ¥tnl, and deweciation charges alocaled on the wsrtion ol the asset's use.
Costs ol generating funds are costs i￿￿rred in attracting voluntary income, and those ir￿Ur1ed in
tradirKJ aclivitses that r￿se funds.
Charitable aciivilies and Governance costs are costs irturred on tt)e company's ed￿ats.0n
operations, including s￿￿ort costs ar*J u)slS relaD"ng to ihe govemance ol the company
apportioned lo charitable acknwijes.
l expenditure is I￿lU$￿e ol wrec0V￿￿e VAT.
Interest receivable
Interest on funds hekl on dep)sit is included when receivthe and the amount can be measured
rellat￿Y by the Company", Ihis is nomidly y)n notification ol the interest p￿d or payable by the
inslilulion wth whom the funds are deposited_
15

Wilton Riding for the Disabled Associalion
Company Limiled by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
Accounting policies (Lx)niim￿￿)
Liabllltles and provl$lon$
abilities are r￿ogniSed when there is an oblvJatM)n at ihe Balance Sheet date as a result ol a
past event, il is probth thal a Iransler ol economic benefit will be required in setuement, and the
amount ol the settlement can bs estimated reliably.
Liabilil*s are rgcognised at the amount that the Company an1￿1pateS it wll pay lo settle the debt
or the amount il has re￿iVed as adva￿ed payments lor the goods or services it musl provKIe.
Provisions are measured at the best estimate ol the amounts required ro setde the obligation.
Where the effect ol the b.me value ol money is material, the prowsv)n is based on the present
value ol those amounts, discounted at the pre-iax discount rate that rel*ts the risks specific lo
the liability. The unwiThJiThJ ol the di￿nI is recryJnised in the statement ol financial acts"vities as
a finance cost.
Inve8tment$
Current asset Investrnents comwL%e cash or cash equNalents with a malurity dale of one year or
more from the date ol acquisits.on or opening ol the depx)sit or s￿￿11ar a¢counl.
Tangible assets
Tangib￿ fixed assets costsng £250 or more are ¢a¥Mtalised arKJ recognised when future economic
nelits are probable and the cost or value ol the asset can ￿ measured reliably.
Tangib￿ fixed assets are intttally recognised at cost. After recognition, under the cost model.
tangible fixed assets are measured al cost less ￿¢UMUlated depreciation and any accumulated
impaimienl losses. All costs incurred lo bring a 1aTrJ1￿e fixed asset into its intended working
condition should be i￿lUded in the Measu￿Ment of cost.
Dopreciation
Depreciabon is ¢alculaled so as lo wrile oll the cost or vduairjn ol an asset, less its residual
value. over the useful economr life ol that asset as follows-
Centre upgrades
Off￿e equipment arhj tack
equipment
Horses and pOn￿S
Solar pane15
over ihe eslimated life span5 01 the various assets
25°A reduciThJ balance
straighl line
over 20 years for the solar panel arKJ ove¥ 12 ye￿S lor the
inverter
over the period of the lease
Indoor rKtirKJ school
16

Wilton Riding lor the Disabled Association
Company Limited by Guarantee
Noles lo the Financial Stalements lcont1n￿l)
Year ended 31 March 2023
Accounting policies {conlinuedl
Debtors
Inleresl on funds hekl on deposil is included when receivable and the amount can be measured
reliably by the Company.. this Is nomially UKK>n notification ol the interest p￿d or Payat￿e by the
institution with whom the funds are deposited.
Cash at bank and in hand
Cash at bank and in hand incltjdes cash and short-term h¥Jhly IKiuid investments wlh a short
maturity ol three monihs ￿ less from the dake ol acquisibon or opening ol the dewsit or similar
account.
Stocks
Stocks are valued at the lower ol cost and net reali%*Ae value aller making due allowance for
obsolete and slow-moving slocks.
Financial instruments
The Cofnpany only has financial assets and financial liabil￿e$ of a kind that qualify as basic
financial instruments. Bas￿ financid instruments are initially recognised al transaction value and
subsequently measured al Iheir setuemenl value with the exceplion of bank loans which are
subsequentty measured al am0￿sed cosl usiro the effecb've interest method.
Defined contribution plang
This Company operates a defined conrribulion pension scheme and the penS￿n charge
represenis the amounts payables by the Company io luThY in respect ol the year.
Limil8d by guarantee
Wélon Riding for ths Disabled Association is a charrtthe company limited by guarantee
incorporated in Engknd and w￿eS wth the company number 09146301. Its iegistered ollice is 4
St Albans Close, 8ishoFxJown Fami. SJisbury, Wiltshiie, SP1 3FN. The members ol the
company are the Truslees named on page 1. In the event ol the Charity being wound up, this
l1a￿.11ty in respect ol the guarantee is limiied to £1 ￿r member ol the Charty. The company is
Jso registered with the Charrty Commission atxl its registered number is 1158881.
17

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Noles lo the Financial Slalemenls 1¢onlin￿dI
Year ended 31 March 2023
Donatlons and lega¢ie$
unrest￿ted
Funds
Reslricled Total Fund$
Funds
2023
Donations
Donations (Non-regular
Donations (Regularl
Legacies
CollectirwJ Boxes
32,821
1,974
4.000
2,263
1,062
33.883
1.974
4,000
2,263
Grants
Grants Income
300
41,058
1,362
42,420
unrest￿ted
Funds
Restricted Total Funds
Fun(18
2022
Donations
Donations (Non-regularl
Donations (Regularl
Legacies
CollectirrfJ Boxes
43,203
43,203
300
1,270
1,270
Grants
Grants Income
461
461
45,234
45,234
Other trading activities
Unreslricled
Funds
Reslrrled Total Funds
Funds
2023
Various fund raisiThJ events
Use ol school, Riding & Pembroke Cenlre
Sale ol goods
Sale ol excess solar energy
8.763
40.734
2.508
1,301
1.991
750
10.754
41.484
2.508
1.301
S3,306
2,741
56,047
Unreslricted
Fund5
Restricted Total Funds
FurKIs
2022
Various fund raisiro events
Use ol school. RidirKJ & Pembroke Centre
Sale ol gDods
Sale ol excess solar energy
7.501
27.871
8,856
1.340
7,501
27,871
8,856
1,340
45.568
45.568

Wilton Riding for the Disabled Association
Company Llmiled by Guaranlee
Notes to the Financial Statements Iconiin
Year ended 31 March 2023
Investment Income
Unrestricted Totsl Funds unles1r￿ted Told Funds
Funds
2023
Funds
2022
Bank interest
1,626
1,626
531
531
Other incorne
Unrestricted Totsl Funds Unrestricted TO1￿ Funds
Funds
2023
FurK
2022
Other income
6,374
6,374
Expenditure on charltable a¢tlvltles by fund type
unreslr￿ted
Funds
Reslricled Total Funds
Funds
2023
Event expenses
Support costs
37,315
45,354
37.315
45,367
13
2,669
13
82.682
UnreslrKled
Funds
Restricted Tota Funds
Funds
2022
Event expenses
Jpport costs
19,875
54,781
19,875
54,781
74,656
74,656
10. Expgndllure on charitable activities by activity type
PLiNitses
undertaken Grant funding
directy
ol activrties SuFPOrt costs
Total funds
2023
Total fund
2022
Event expenses
35.158
2.157
45,367
82,682
74,656
19

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Notes to Ihe Financial Statements ietirtinwdj
Year ended 31 March 2023
11. Analysi$ ot support co$1$
Analysis ol
SUp￿rt costs Total 2023
Total 2022
Stall costs
General ollice
Governance costs
Support costs
8,470
4,339
1.995
>.561
8,470
4,339
1,995
30,561
6,599
6,081
12,335
29,766
45.365
45,365
54,781
12. Net Income
Nel income is slated after chargir￿(credItIngl'.
2023
J22
Depreciation ol tarrfjible fixed assets
9,784
9,438
13. Independent exarnination fees
X)23
122
Fees payable lo the indepeThYenl examiner for".
Independent examinatw)n ol the financi￿ slatemenls
I,(K)3
1,209
14. Staff costs
The total staff costs and employee benefits lor the reFKKling [￿rIOd are analysed as follows..
23
22
Wages ar￿ salaries
EM￿0yeT contributions to pension plans
8,022
448
6,210
389
8,470
6,599
The average head count ol emE4oyees duriThJ the yeai was 212022.. 21. The average number ol
lull-time equIV￿ent employees duiirKJ the year is a￿Y$ed as folk)ws."
2023
No.
2022
No.
Number of staff
No employee received employee benefits ol more than £60,000 during Ihe year12022.' NII.
15. Trustee remuneratlon and expenses
No remuneration or other benefits from ern￿OYment with Ihe charity or a related entity were
re￿iVed by the trustees.

Wilton Riding lor the Disabled Association
Company Limited by Guarantee
Notes lo the Financial Slalements (COnlIn￿l)
Year ended 31 March 2023
16. Tanglble flxed asset$
Off￿e and Long-term
Freehokj Fixluies ￿ Other fixed Computer
asehold
property
litbngs
assets ￿UIpMent
tKoperty
Total
Cost
At 1 Apr 2022
Additions
Distx)saL8
At 31 Mar 2023
169,250
18,655
5,225
17031
23.177
49,912
12,477
13,9X)I
58,489
7.271
40,688
285,776
17,702
14,6031
298,875
169.250
7,271
40,688
Deprecialion
At 1 Apr 2022
Charge for the
year
Diswsals
Al 31 Mar 2023
25,185
13.760
16,4¢XS
8,341
67,595
3,￿6
2,￿5
17021
15,563
1,676
I3,￿0)
14,176
505
1,192
9,784
14,6021
72,777
29,091
4,414
9.533
Carrying amount
At 31 Mar 2023
140.159
7,614
44,313
2,857
31,155
226,098
Al 31 Mar 2022
144,065
4,895
33,512
3,362
32,347
218,181
17. Stocks
2023
2022
Raw materials and consumables
735
1,752
18. Debtors
2023
2022
Trade debtors
Prepayments and accrLEd i￿ome
4.806
6,194
4,799
4,478
11.000
9.277
19. Investments
a)23
2022
Short lemi t￿1ndS
HSBC deposit luThJ
50.695
56,256
50,503
55,276
106.951
105,779
21

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Stalements (eon*inr•èLI)
Year ended 31 March 2023
20. Credltors: amounts falllng due wlthln one year
2023
2022
Trade Creditors
Accruals and deferred income
12731
5,660
3,029
6.195
5,387
9,224
21. Penslons and other post rel1￿ment benefits
Defined Contribution plans
The amount recognised in income or experKliture as an expense in ￿latiOn to defined
contributs.on plans was £44812022". £3891.
22. Analy$i$ of charitable funds
Unrestricted tund$
AI 1 AFW 2022
Income Ex￿ndItUre 31 Mar 2023
General lunds
Desunated Fund
222.540
106.931
102,364
182,6691
242.235
106,931
329,471
102,364
182,6691
349,166
At
Ir￿oMe Ex￿ndrt￿re 31 Mar 2022
Al 1 Apr2021
General funds
Designated Fur
205,863
106,931
91.333
174.6561
222,540
106,931
312,794
91,333
174,8561
329,471
Restrfcted tunds
At
Income Expenditure 31 Mar 2023
At l Apr 2022
Restricted FurKJ
69,111
4.103
1131
73,201
At
Income Expenditure 31 Mar 2022
Al 1 Apr2021
Restr￿ted FurKI
69,111
69,111

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Noles lo the Financial Statements (conrtlnwd)
Year ended 31 March 2023
23. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2023
Tangib￿ Fixed assets
Investments
Current assets
Creditors less than 1 JEar
Net assets
226.098
106.950
94.706
15,3861
422,368
226,098
106,950
94.706
15,3861
422,368
Unrestricted Total Funds
Funds
2022
Tangib￿ fixed assets
Investments
Current assets
Creditors kss than 1 year
Net assets
218.179
105,779
83.848
19,2241
398,582
218,179
105,779
83,848
19,2241
398,582