COMPANY REGISTRATION NUMBER: 09146301
CHARITY REGISTRATION NUMBER: 1158881
Wilton Riding for the Disabled Association
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024
MA
DEE
AC
NTAN
YLTD
Licensed Financial Accountants
1 Pennys Lane
Wilton
Salisbury
Wilts
SP2 OBE

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the directorfs report)
Independent examinerfs report to the trustees
Statement of financial activities {including income and
expenditure account)
10
Statement of financial position
11
Notes to the financial statements
13

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating Ihe Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors lor the purposes of company law, present their report and the
unaudited financial statements ol Ihe charity lor the year ended 31 March 2024.
Aeterence and admlnistrative detalls
Regislered charlty name
Wilton Riding for the Disabled Association
Charity registratlon number
1158881
Company regislratlon number 09146301
Prlnclpal office and reglstered 4 Sl Albans Close
offl¢e
Bishopdown Farm
Salisbury
Wiltshire
SP1 3FN
Th8 trustees
Mrs Thomas
Mrs H Bennett
Samantha Cain
Elizabeth Cairns
Mr Dixon
Mrs Drew . Treasurer
Mrs Hounsome
Mr Maclean
Mrs Marking
Miss A Walden
Dr Worrall - Chairman
(Appointed 17 January 2024)
IAppoinled 17 January 20241
(Resigned 10 May 20231
Independenl examlner
Sarah Hughes-williams Macdees Accountancy Limited
Structure, governance and management
The Trustees present their annual report together with the financial statements of the Company for the
year 1 April 2023 10 31 March 2024. The Annual report Serves the purposes ol both a Trustees, report
and a directors report under company law. The Trustees confirm that the Annual report and financial
statements ol the charitable company comply with the current statutory requirements, the requirements
ol the charitable company's governing document and the provisions ol the Statement ol
Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS1021 lellective 1
January 2019}.
Since the Company qualifies as small under section 382 01 the Companies Act 2006, the Strategic
report required of medium and large companies under the Companies Act 2006 Islralegic Report and
Directors Report) Regulations 2013 has been omitted.

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Trustees. Annual Report (Incorporating Ihe Director's Report) {contlnued)
Year ended 31 March 2024
Oblectlves and activities
a. Objectlves
The objects of The Charity are to promote the objectives of The Riding for the Disabled Association
incorporating Carriage Driving - a charity registered under Charity Number 244108 (The Association)
by providing people with disabilities the opportunity lo ride, drive or engage with horses to benefit their
health and wellbeing. Wilton RDA does not offer carriage driving.
The Charity provides therapeutic riding to benefit the health and wellbeing of children and adults with
both physical and mental disability and learning dilliculties. This takes place al the Pembroke Cenlre,
Home Farm Road, Wilton. Wilton RDA operates primarily in school term lime from Tuesday to
Thursday 9:30 10 3:30 pm and Saturdays 9..30 to 2.'OOpm.
In setting objectives and planning lor activities, the Trustees have given due consideration lo general
guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public
enefit.. running a charity (PB21'.
b. Actlvllles undertaken to achleve oblectives
The Charity has continued lo work lo achieve the aims of its Mission Statement..
RIDING:
Demand lor riding sessions continues lo grow. Fiona Larkin and Claire Hacker continue lo meet the
challenge ol reducing a wailing list and providing sessions lor the maximum number ol riders while
keeping the pony/horse usage at manageable levels.
Quite a lew ol our ponies are old and can only work lor a limited time each day.
Riders come lor a block of six weeks riding al a charge of £10 per session. The charge has b8en
completely accepted and understood by riders. We have a fund available for any rider who is unable to
meet the cost.
During school holidays we have introduced 'Own a Pony, days. These give riders the chance to spend
a longer time with a pony and to experience caring for a pony as well as riding. These days have
proved lo be very popular.
We have appointed our lirsl Rider Ambassador, Victoria Cheshire. She has introduced the
Ambassadors Award which will be given annually lo a Coach in recognition ol all the work they do.
GROUND BASED ACTIVITIES:
Emma Bull provides Equine Assisted Learning Sessions. These have been extremely successful and
are especially helpful lor young people with anxiety issues. On Mondays the Yoga with Horses group
meets. The group has been a great success lor our own volunteers.
Tea with a Pony sessions continue lo be a great success. Sessions lake Fjace on Friday afternoons.
Guests are introduced lo the ponies and then have the opportunity to meet and stroke them before
joining ihe volunteers for tea and cakes in the clubroom. This year we have run sessions for., 21ind
Veterans, Alabare, Mencap, Milford House, Alzheimers Support,The Porton Friday Club, the Creative
Skills Club, Barchester House, Salisbury Manor and the Whiteparish GP Surgery. The sessions have

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnufjd)
Year ended 31 March 2024
been enjoyed by by both guests and volunteers. We are immensely grateful to Ihe many volunteers
who have made cakes and given up their lime to run the sessions. There is no doubl that simply being
with horses can have a profound impact, both stimulating and calming our guests. There has been
nothing bul positive comments after the sessions with several ol the groups booking for further visits.
HORSES AND PONIES:
We have 16 horses and ponies. The Trustees would like to thank Claire Hacker, Sally Letroy and all
the volunleers who look alter them throughout the year and undertake all the care and feeding on non-
riding days. Sadly we have had lo say goodbye to March. He was a much loved and valued pony and
will be hard to replace We purchased Mikey, already a reliable member of our horse team, from his
owner Fi Larkin and have also welcomed 8ugsy who is used by FIDA but is owned by Fi. Bob Rhind-
Tutt continues to do a great job looking after our fields and dealing with repairs lo fencing.
COACHING AND TRAINING:
We continue to provide training lo all our volunteers al the start of the school year. This is open to long
standing volunteers as a refresher training and offers a comprehensive training for new volunteers.
New volunteers are also supported in the early stages of volunteering by a menlorlbuddy and are
provided with a handbook lo support their learning. In June this year we ran a training event lor
volunteers which included excellent sessions on equine behaviour and equine assisted learning. These
sessions were delivered by of our volunteers and were very well received. We are extremely
grateful lo our Coaches. We have some volunteers already undertaking Coaching training and we are
encouraging more people to get involved.
STAFF and VOLUNTEERS:
Claire Hacker continues in post as our Centre Manger. She is a huge asset to the Pembroke Centre
and is a positive inspiration to riders and to volunteers. The Trustees would like lo record their thanks
lor the excellent work that she does. Fi Larkin has responsibility lor organising the rides and rider5 and
we are very grateful lor her skill in allocating riders to rides and in managing their expeclalions.
The Pembroke Gentre could not operate without the many volunteers who give up their time lo help
with riding, fundraising and all the ground based activities that we are developing. We are so fortunate
in being able lo allract so many committed and talented people who are very much al the heart ol
everything that we do. The Volunteer Co-ordinators have provided support lo the volunteers and make
sure that everyone helping al the Cenlre feels welcomed and valued. In addition to the VC duties Bim
Clarke continues lo run the DBS checks with her usual elliciency.
The Adult Life Skills Group from Wiltshire College have continued to help us with the gardening and
their help in clearing and tidying the gardens and grounds has been very much appreciated. The
Operations Team continues to work well and the "Dashboard" summary of activities has proved to be
of great benefit lo the Trustees, ensuring that strategic planning can be grounded in the practical
running ol the Cenlre. Al the AGM in November we recorded our thanks to Phil Maclean lor his
invaluable support as a Trustee. Work and family commitments have made it impossible lor him lo
remain as a Trustee but he remains a valued friend, and sometime photographer. Jane Cairns and
Sam Cain joined the Board ol Trustees and, with business and marketing experience, have already
proved to be significant contributors to Ihe development of the Pembroke Centre. Chris Clack has
agreed lo take on the minute taking lor Trustee meetings and all the Trustees very much appreciate
her ellicient and accurate notes.
The Board of Trustees continues lo provide direclion at the Centre and lo ensure that the Centre runs
efficiently and ellectively. This has been an imporlant year in our development. In order lo

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporaling the Director's Report) (contlnued)
Year ended 31 March 2024
demonstrate that our commitment was to equine therapy rather than solely Iherapeulic riding the
Trustees agreed to invesl in a new image, name and logo. This is reflected in the new name, the
Pembroke Centre, and a new logo which shows an equine image rather than a rider. The development
is still very much work in progress but we are building a new web site and have commissioned some
new signs and promotional materials. Wilton RDA, EAL and Tea with a Pony are elemenls ol equine
Iherapy running under this banner. We want to ensure that we are seen as a resource for the wider
community and lo offer help to people who could benefit from a relationship with horses rather than
only riding them. We are also very much aware that Wilton RDA has a long -standing reputation in the
community and will be making sure that this is not overlooked. Wilton RDA remains our core business
and the name of the charity. The Trustees are especially grateful for Ihe patience ot volunteers during
this transitional period.
FUNDING and FUNDRAISING:
With legacies, donations and lundr&'sing activities we continue to be in a good financial slate. The
Trustees have ensured that spending is carefully monitored and managed so that we can keep running
costs to a minimum and we are extremely fortunate in having Tricia Drew as our Treasurer lo keep us
well within targets. We received a very generous donation from Jan Hayes-Newington, a former
volunteer, and we are very grateful lor this and lor the time and energy she and her husband have
given to us over the years. We have worked to increase our profile this year as well as to raise funds.
We went back to the 1940's lor our float in the Wilton Carnival and also spent some lime talking to
customers al the Co-op in Wilton. We gave a presentation at the Annual Town meeting in Wilton and
also had a small display there. We also had a display and collection at the family day at Salisbury
Racecourse which was a great success both lor fundraising and lor profile. We were invited lo spend a
day collecting al the Salisbury Tesco store. This was once again a benefit in raising funds and profile
and we are very grateful to Tesco lor this opportunity and for their continuing support. We were the
main beneficiary of the Downlon Christmas Tree Festival and very much enjoyed attending this
delightful event. This year we were also joint beneficiaries ol the Salisbury Mayor's Appeal. We worked
with the Rotary Clubs ol Wilton and Salisbury and with the Salisbury Hospice lo support Mayor Atiqul
Hoq in a variety of fund raising activities. We have received £6,000 from the Appeal so far and are very
grateful to the Mayor lor naming us as beneficiaries. Our own Christmas Carol Service was, as always,
a great success. Thank you to Claire Hacker and all the volunleers who made sure that il was a delight
for everyone who attended.
Finally I would like lo thank the Trustees, Fi and Claire and all our volunteers for their hard work and
support for the Pembroke Centre It is an amazing place giving help and support to so many people in
so many different ways. l am very pleased and proud to have the opportunity to be involved.
Dr Jacqueline Worrall
Chairman ol Trustees.

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conllnued)
Year ended 31 March 2024
Achlevemenls and performance
a. Key performance indScators
The charity's resources increased by £9,38012023 increased £23,785) during the year, represented by
nel assets 01 £431,747 {2023 £422,367) al the year end.
b. Review of actlvltles
The charity had lotal incoming resources of £107,52412023 £106,467), the principal source ol funds
being from donations. Expenses were £98,14312023 £82,682)
Other trading activities consist of fund raising from the Wilton 100 fundraising event and various
rallles.
Flnanclal revlew
8. Golng concern
Aller making appropriate enquiries, the Trustees have a reasonable expectation that the Company has
adequate resources to continue in operational existence lor the loreseeable future. For this reason,
they continue lo adopt the going concern basis in preparing the financial slatemenls. Further details
regarding the adoption ol the going concern basis can be found in the accounting policies.
b. Reserves pollcy
Unrestricled funds al the year end lotalled £370,697 12023 £349,166>. Of this £106,931 12023
£106,931) has been designated for a particular purpose leaving a balance of £263,766 12023
£242,235) in the general fund alter legal, planning and accountancy costs.
These represent unrestricted, undesignaled funds available lor The Charity's ordinary purposes ol
running the centre, any funds which are in excess ol these costs and surplus lo requirements are to be
utilised lor the replacemenVr8lurbshment of buildings and ancillary riding areas.
Unrestricted funds includes designated funds of £70,000 held lor the replacemenvrefurbishmenl of
buildings,. and in addition, donations towards clubroom furniture, a field shelter, which are being written
down over the course of each of the assets estimated lifetime.
c. Materlal Investments pollcy
The investment policy has been to hold funds in the HSBC deposil fund. However during the year
surplus funds have been invested in United Trust Bank.
d. Principal rlsks and uncertalntles
The Trustees have assessed the major risks to which the company is exposed, in particular those
related to the operations and finances of the company and are satisfied that systems and procedures
are in place lo mitigate our exposure to the major risks.

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnuod)
Year ended 31 March 2024
Achievements and performance {contlnu8dJ
Structure, governance and management
a. Constltutlon
Wilton Fliding for the Disabled Association is registered as a charitable company limited by guarantee
and was sel up by and constiluled under the Memorandum of Association on 24 July 2014. It is a
registered charity, number 1158881.
b. Slruclure and governance
Wilton Riding lor the Disabled Association {The Charity) Is a company limited by guarantee registered
In England and Wales with company number 09146301. It was Incorporated on 24 July 2014 with the
intention of taking over the activities of the The Wilton Group of The Riding lor the Disabled
Association (The Groupl, registered chariiy number 1074175, which was created in February 1999.
The Charity was registered with the Charity Commission on 16 October 2014 wilh charity number
1158881 and the assels of The Group were transferred lo The Charity on 31 March 2015.
The Group and now The Charity operate under the umbrella ol the Riding for the Disabled Association
incorporating Carriage Driving which Is a charity registered under the Charities Act 1960 with
registered number 244108 (The Association). The Association is a federation ol separate member
groups ol which The Charity land formerly The Groupl Is one such member. The Association's
headquarters are al Norfolk House, 1 a Tournament Court, Edgehill Drive, Warwick, CV34 6LG.
The Charity is govern8d by the memorandum and articles.
c. Melhods of appolnlment or electlon ot Truslees
Management ol the company (Wilton RDAI is the responsibility of the Trustees who are elected every
year al the AGM, and il brought on board mid-year, are co-opted until such time they are elected
formally al the next AGM. There are currently 10 Trustees, Philip Maclean slood down as Chair of
Trustees during the year and Samantha Cain and Elizabeth Cairns joined the Trustee board. The
Trustees meet at least 6 limes a year, and liaise closely with both th8 Vc's and the Centre Manager.
The Trustees normally try to enlist from the volunleers who are already formally registered with The
Charity, but occasionally il proves necessary to search rather wider afield.
d. Pollcles adopted tor the InductSon and training ol Truslees
Induction ol new Trustees is dealt with by following the guidance laid down in the RDA National's
Membership Manual which, inter alia, requires all new trustees to read the relevant Charity
Gommission publications.

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnu&#)
Year ended 31 March 2024
Achievements and perlormance (contlnu8d)
e. Managernent
11 is Ihe duty of Trustees to oversee the control ol the Wilton RDA, and its property and funds. They
have a duty to plan for a successful future lor the cenlre, and provide value lor money from any capital
expenditure that is required.
Company law requires the eharily Trustees lo prepare financial statements for each year which gives a
fair view ol the slate ol affair ol the charitable company and of the incoming resources and application
ol resources, including the income and expenditure, ol the charilable company lor that period.
11 is the Trustees responsibility to make sure the appropriate risk assessments for the cenlre, and the
activities taking place therein, are produced. Also, that all insurance policies are kept UP lo date.
Trustees must ensure GDPR Implementation is applied, and lo this end has a Data Proteclion Policy
and a Group Privacy Policy both ol which are displayed on the club room notice board.
Claire Hacker continues in her role as Centre Manager linking the riding days and overseeing all
aspects to ensure the smooth and ellicient running ol The Pembroke Centre.
t. Malntenance
Ongoing maintenance work on the fenc8s and field shelters continue under the supervision ol the
Operations Team.
Small company provlsions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 25 Sepiember 2024 and signed on behalf ol the board ol
trustees by..
Mrs Drew - Treasurer
Trustee

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Wilton Riding for the
Disabled Association
Year ended 31 March 2024
I report to the truslees on my examination of the financial slatemenls of Wilton Riding lor the Disabled
Association {'the charity'} lor the year ended 31 March 2024.
Responsibilities and basis of report
As the truslees of the company land also ils directors for the purposes of company lawl you are
responsible for the preparation ol the financial statements in accordance with the requirements ol the
Companies Act 20061'lhe 2006 Act'}.
Having salisfied myself that the accounts of the company are not required lo be audited under Part 16
of the 2006 Act and are eligible lor independent examination, I report in respect of my examination ol
the charity s accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145{5llbl of the 2011 Act.
Independenl exarnlner's stalemenl
I have completed my examination. I confirm that no matlers have come to my attention in connection
with the examination giving me cause lo believe..
accounting records were not kept in respect ol the charity as required by section 386 01 Ihe
2006 Act., or
the financial statements do not accord with those records; or
the financial statements do not comply wilh the accounting requirements ol seelion 396 of
the 2006 Act other than any requirement that the accounts give a 'lrue and lair. view which is
not a matter considered as part of an independent examination., or
the financial statements hav8 not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice lor accounting and reporting by
charilies applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic ol Ireland IFRS 102}.

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Independent Examiner's Report to Ihe Trustees of Wilton Riding tor Ihe
Disabled Association (eontlnu8d)
Year ended 31 March 2024
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this rewrl in order to enable a proper understanding of the
accounts lo be reached.
Sarah Hughes-williams
Macdees Accountancy Limited
Independent Examiner
1 Pennys Lane
Wilton
Salisbury
Wiltshire
SP2 OBE
25 September 2024

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure accounl)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Nole
Income and endowments
Donations and legacies
Other Iradir@ activities
Inveslment income
Other income
57,060
44,147
5,717
57,060
44,747
5,717
42,420
56,047
1,626
6,374
600
Total Income
106,924
600
107,524
106,467
Expendlture
Expenditure on charitable activities
Total expenditure
9,10
97,543
600
98,143
82,682
97,543
600
98,143
82,682
Net Income and nel movernent In funds
9,381
9,381
23,785
Reconclllation of funds
Total funds brought forward
Total funds carrled foThvard
361,316
61,051
422,367
398, 582
370,697
61,051
431,748
422,367
The statement ol financial activities includes all gains and losses recognised in Ihe year.
All income and expenditure derive from continuing activities.
The notes on pages 13 to 23 form part of these financial statements.
10

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Statement of Financial Posilion
31 March 2024
2024
2023
Noto
Fixed assets
Tangible fixed assets
16
223,432
226,098
Current assets
Stocks
Debtors
Investments
Cash at bank and in hand
17
18
19
2,280
13,301
112,617
87,966
735
11,000
106,951
82,970
216,164
201,656
Credltors: amounts talling due withln one year
Net current assets
20
7,848
5,387
208,316
196,269
Tolal assets less current Ilabllltie8
431,748
422,367
Net assets
431,748
422,367
Funds ol the charlty
Restricted funds
Unrestricted funds
61,051
370,697
73,201
349,166
Total charlty funds
431,748
422,367
For the year ending 31 March 2024 the chariiy was enlilled lo exemption from audit under section 477
ol the Companies Act 2006 relating lo smajl companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial slalements for the
year in question in accordance with section 476-,
The direclors acknowledge their responsibilitses lor complying with the requirements ol the Act
with respect to accounting records and the preparation ol financial stalemenls.
These linancial statements have been prepared in accordance wilh the provisions applicable lo
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 13 to 23 torm part of these financial statements.
11

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Statement of Financial Position (tt+ntlnued?
31 March 2024
These financial statements were approved by the board of trustees and authorised for issue on 25
September 2024, and are signed on behalf of the board by..
Dr Worrall- Chairman
Trustee
The notes on pages 13 to 23 form part of these financial Statements.
12

Wilton Riding for the Disabled Association
Company Limiled by Guarantee
Noles to Ihe Financial siatements
Year ended 31 March 2024
General information
Willon Riding for the Disabled Association is a charitable company limited by guarantee
incorporated in England and Wales with the company number 09146301. Its registered office is 4
St Albans Close, Bishopdown Farm, Salisbury, Wiltshire, SP1 3FN. The members of the
company are the Trustees named on page 1. In the event of the Charity being wound up, the
liability in respect ol the guarantee is limited to £1 per member ol the Charity. The company is
also registered with the Charity Commission and its registered number is 1158881 .
Statement ol compliance
Statement of Trustees, responsibilities
The Truslees (who are also the directors ol the Company for the purposes ol company lawl are
responsible for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice}.
Company law requires the Trustees lo prepare financial statements lor each financial year Under
company law, the Trustees musl not approve the financial slatemenls unless they are satisfied
that they give a true and lair view ol the slate ol affairs ol the Company and ol ils incoming
resources and applicalion ol resources, including its income and expenditure, for that period. In
preparing these financial slatemenls, the Trustees are required to..
1. Se18cI suitable accounting policies and then apply them consistently,.
2. Observe the methods and principles of the Charilies SQRP {FRS 1021,.
3. Make judgements and accounting estimales that are reasonable and prudent;
4. Stale whethgr applicable UK Accounting Standards{FRS 102} have been lollowed,subject to
any material departures disclosed and 8xplained in the financial statements.,
6. Prepare the financial statements on Ihe going concern basis unless il is inappropriate lo
presume that the Company will continue in business.
The Trustees are resp)nsible for keeping adequate accounting records that are suff icient to show
and explain Ihe Company's transactions and disclose with reasonable accuracy at any lime the
financial position of the Company and enable them to ensure that the financial statements comply
with the Companies Act 2006. They are also responsible lor safeguarding the assets ol the
Company and hence lor taking reasonable steps lor the prevention and detection of fraud and
other irregularities.
Approved by order of the members ol the board ol Trustees and signed on their behalf by..
Patricia Drew
13

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2024
Accounting policies (contlnued)
Accounling policles
Basls of preparation
The financial statements have been prepared lo give a 'true and fair, view and have departed
from the Charities IAccounls and Reports Regulations 20081 only to the extent required to
provide a 'lrue and fair view,. This departure has involved following Accounting and Reporting by
Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Reputlic ol Ireland {FRS1021 rather than Accounting and Reporting by Charities..
Statement ol Recommended Practice effective from 1 April 2005 which has since been
withdrawn.
Wilton Riding for the Disabled Association meets the definition of a public benefit entity under
FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value
unless otherwise stated in the relevant accounting policy.
Golng concern
The Trustees consider that the Charily is a going concern and the accounts have been prepared
on that basis. For further Information see note 27.
Disclosure exemptlons
No cash flow stalemenl has been presented for the company.
No key judgements and estimations have been sel lor this year.
Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees
in furtherance ol the general objective5 01 the Company and which have not been designated lor
other purp)ses.
Designated funds comprise unrestricted funds that have been sel aside by the Trustees for
particular purposes. The aim and use ol each designated fund is s8t out in the notes to the
financial slalements
Restricted funds are funds which are lo be used in accordance wilh specific restrictions imposed
by donors or which have been raised by the Company tor particular purposes. The costs of
raising and administering such funds are charged against the specific fund. The aim and use ol
each restricted fund is sel oul in the notes to the financial statements.
Investment Income, gains and losses are allocaled to the appropriate fund.
14

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Notes lo the Financial Statements (conllnu4ydJ
Year ended 31 March 2024
Accountlng policles (conllnued)
Incomlng resources
All income is recognised once the Company has enlitlemenl lo the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
This recognition of Income from legacies is dependenl on establishing entitlement, the probability
ol receipl and the ability to estimate with sufficient accuracy the amount receivable. Evidence ol
enlillement to a legacy exists when the Company has sullicient evidence that a gift has been left
to them Ithrough knowledge ol the existence ol a valid will and the death ol the benelactorl and
the executor is satisfied that the property in question will not be required lo satisfy claims in the
estate. Receipt ol a legacy musl be recognised when it is probable that il will be received and the
lair value of the amount receivable, which will generally be the expected cash amount to be
distributed to the Company, can be reliably measured.
Gifts donated lor resale are included as income when they are sold. No amounts are included in
the financial statements lor services donated by volunteers.
Income lax recoverable in relation to donations received under Gilt Aid or deeds of covenant is
recognised al the time ol the donation.
Resources expended
Expenditure is recognised once there is a legal or constructive obligation to Iransler economic
benefit to a third party, il is probable that a transfer ol economic benefits will be required in
settlement and this amount of the obligation can be measured reliably, expenditure is classified
by activity. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable lo a single
activity are allocated directly to that activity. Shared costs which contribute to more than one
activity and support costs which are not altribulable to a single activity are apportioned between
those activities on a basis consislenl with the use of resources. Central staff costs are allocated
on the basis ol time spent, and depreciation charges allocated on the portion ol the asset's use.
Costs ol generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the company's educational
operations, including support costs and cosls relating lo the governance of the company
apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
Interesl receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Company., this is normally upon notilicalion ol the interest paid or payable by the
institution with whom the funds are deposited.
15

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Notes lo the Financial Statements (¢onllnu8dJ
Year ended 31 March 2024
Accounting policies (contlnuedj
Llabllities and provlslons
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a
past event, it is probable that a transfer of economic benefit will be required in settlement, and the
amount of the settlement can bs estimated reliably.
Liabilities are recognised at the amount Ihat the Company anlicipales it will pay to settle the debt
or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured al the best estimate of the amounts required lo settle the obligation.
Where the effect ol the time value ol money is material, the provision is based on the present
value of those amounts, discounted al the pre-tax discount rate that reflects the risks specific to
the liability. The unwinding ol the discount is recognised in the slat8ment ol financial activities as
a finance cost.
Investments
Current asset Investmenls comprise cash or cash equivalents with a maturity date ol one year or
more from the dale ol acquisition or opening ol the deposit or similar account.
Tanglble assets
Tangible fixed assets costing £250 or more are capilalised and recognised when lulure economic
benefits are probable and the cost or value ol the asset can be measured reliably.
Tangible fixed assets are initially recognised al cost. Alter recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accum ulaled
impairment losses. All costs incurred lo bring a tangible fixed asset into its intended working
condition should be included in the measurement of cost.
Depreclatlon
Depreciation is calculated so as lo write oll the cost or valuation ol an asset, less its residual
value, over th8 useful economic life of that asset as follows..
Centre upgrades
Office equipment and tack
equipment
Horses and ponies
Solar panels
over the eslimaled life spans ol the various assets
25010 reducing balance
10°/o straight line
over 20 years for the solar panel and over 12 years for the
inverter
over the period of the lease
Indoor riding school
16

Wilton Riding for the Disabled Association
Company Limited by Guaranlee
Noles to Ihe Financial Statements (contlnufjd)
Year ended 31 March 2024
Accounting policies (contlnu8dJ
Debtors
Inlerest on funds held on deposil is included when receivable and the amount can be measured
reliably by the Company., this is normally upon notification of the interest paid or payable by the
inslilution with whom the funds are deposited.
Cash al bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
maturity of three months or less from the dale ol acquisition or opening ol the deposit or similar
account.
Slocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for
obsolete and slow-moving stocks.
Flnanclal Instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic
financial inslrumenls. Basic financial instruments are initially recognised al transaction value and
subsequently measured at their settlement value with the exception ol bank loans which are
subsequently measured at amortised cost using the elleclive interest method.
Deflned conlrlbutlon plans
This Company operates a defined contribution pension scheme and the pension charge
represents the amounts payables by the Company lo the fund in respect ol the year.
LSmlted by guarantee
Wilton Riding lor ths Disabled Association is a charitable company limited by guaran188
incorporated in England and Wales with the company number 09146301 . Ils registered ollice is 4
St Albans Close, Bishopdown Farm, Salisbury, Wiltshire, SP1 3FN. The members ol the
company are the Trustees named on page 1. In the event of the Charity being wound up, this
liability in respect ol the guarantee is limited to £1 per member ol the Charity. The company is
also registered with the Charity Commission and its registered number is 1158881 .
17

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnu4xIJ
Year ended 31 March 2024
Donations and legacl88
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donalions
Donations (Non-regularl
Donations (Regularl
Legacies
Collecting Boxes
47,556
2,575
5,275
1,654
47,556
2,575
5,275
1,654
Grants
Grants Income
57,060
57,060
Unrestricted
Funds
Flestricled Total Funds
Funds
2023
Donatlons
Donations INon-regular)
Donations (Regularl
Legacies
Gollecling Boxes
32,821
1,974
4,000
2,263
1,062
33,883
1,974
4,000
2,263
Grants
Grants Income
300
300
41,058
1,362
42,420
Olhar tradlng actlvllles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Various fund raising events
Use of school, Riding & Pembroke Centre
Sale of goods
Sale ol excess solar energy
5,206
34.925
2,435
1,581
5,206
35,525
2,435
1,581
600
44,147
600
44,747
Unrestricted
Funds
Restricted Tolal Funds
Funds
2023
Various fund raising events
Use of school, Riding & Pembroke Centre
Sale of 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
53,306
2,741
56,047
18

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Stalements (contlnu*d)
Year ended 31 March 2024
Investment income
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest
5,717
5,717
1,626
1,626
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Other income
6,374
6,374
Expendlture on charltable activitles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Event expenses
Support costs
56,362
41,181
600
56,962
41,181
97,543
600
98,143
Unrestricted
Funds
Restricled Total Funds
Funds
2023
Event expenses
Support costs
37,315
45,354
37,315
45,367
13
82,669
13
82,682
10. Expenditure on charllable activltles by actlvlty type
Activities
undertaken Grant funding
directly
of activities Support costs
Total funds
2024
Total fund
2023
Event expenses
53,888
3,074
41,181
98,143
82,682
19

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Statements (contlnu8dJ
Year ended 31 March 2024
11. Analysis of support costs
Analysis of
support costs
Total 2024 Total 2023
Staff costs
General office
Governance costs
Support costs
8,814
9,956
3,279
19,132
8,814
9,956
3,279
19,132
8,470
4,339
1,995
30,561
41,181
41,181
45,365
12. Nel Income
Net income is staled alter chargingllcreditingl..
2024
2023
Depreciation ol tangible fixed assets
10,781
9,784
13. Independent 8xamlnatlon fees
2024
2023
Fees payable lo the independent examiner for..
Independent examination of the financial statements
1,230
1,003
14. Staff cosls
The total staff costs and employe8 benefits lor Ihe reporting period are analysed as follows..
2024
2023
Wages and salaries
Employer contributions lo pension plans
8,345
469
8,022
448
8,814
8,470
The average head count ol employees during the year was 212023: 21. The average number of
full-time equivalent employees during the year is analysed as follows..
2024
No.
2023
No.
Number of staff
No employee received employee benefits ol more than £60,000 during the year12023: Nill.
15. Trustee remunerallon and expenses
No remuneration or other benefits from employmenl with the charity Of a relaled enliiy were
received by the trustees.
20

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Stalements (contlnued)
Year ended 31 March 2024
16. Tangible lixed assets
Office and Long-lerm
Freehold Fixtures and Other fixed Computer
leasehold
properly
liltings
assets equipment
properly
Total
Cost
At 1 Apr 2023
Additions
Disposals
At 31 Mar 2024
169,250
3,072
23,177
294
1811
23,390
58,489
4,729
7,271
40,688
298,875
8,095
181}
306,889
172,322
63,218
7,271
40,688
Depreciation
At l Apr 2023
Charge for the
year
Disposals
At 31 Mar 2024
29,091
15,563
14,177
4,414
9,533
72,778
4,406
1,960
1821
17,441
2,699
504
1,192
10,761
{821
83,457
33,497
16,876
4,918
10,725
Carrying amount
Al 31 Mar 2024
138,825
5,949
46,342
2,353
29,963
223,432
At 31 Mar 2023
140,159
7,614
44,312
2,857
31,155
226,097
17. Stocks
2024
2023
Raw materials and consumables
2,280
735
18. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
4,641
8,660
13,301
4,806
6,194
11,000
19. Investment9
2024
2023
Short term bonds
HSBC deposit fund
25,000
87,617
50,695
56,256
112,617
106,951
21

Wilton Ridi ng for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
20. Creditors: amounts lalllng due wlthin one year
2024
2023
Trade creditors
Accruals and deferred income
811
7,037
1273}
5,660
7,848
5,387
21. Penslons and other post retlrement beneflts
Defined contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £46912023: £448}.
22. Analysls ol charltable tunds
Unrestrlcted funds
Al
Income Expenditure 31 Mar 2024
Al 1 Apr 2023
General funds
Designated Fund
254,385
106,931
106,924
197,5431
263,766
106,931
361,316
106,924
{97,5431
370,697
Al
Income Expenditure 31 Mar 2023
Al 1 Apr 2022
General funds
Designated Fund
222,540
106,931
102,364
182,6691
242,235
106,931
329,471
102,364
(82,6691
349,166
Restrlcled funds
Al
Income Expenditure 31 Mar 2024
Al 1 Apr 2023
Restricted Fund
61,051
600
1600)
61,051
Al
Income Expenditure 31 Mar 2023
At 1 Apr 2022
Reslricted Fund
69,111
4,103
(131
73,201

Wilton Riding for the Disabled Association
Company Limited by Guarantee
Notes to the Financial Statements Icontlnued)
Year ended 31 March 2024
23. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assels
223,432
112,617
103,547
{7,8481
431,748
223,432
112,617
103,547
{7,8481
431,748
Unreslricted Total Funds
Funds
2023
Tangible fixed assets
Inveslmenls
Current assets
Creditors less than 1 year
Net assets
226,098
106,950
94,706
(5,3861
422,368
226,098
106,950
94,706
15,3861
422,368