Charity Number: 1168147 

## EAST PARK RIDING FOR THE DISABLED REPORT AND ACCOUNTS YEAR ENDED 31** MARCH 2024 

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|---|---|---|---|---|
|CONTENTS|PAGE|
|GENERAL INFORMATION|i|
|TRUSTEES’|REPORT|2-3|
|INDEPENDENT|EXAMINER'S|REPORT|4|
|STATEMENT|OF|FINANCIAL|POSITION|5|
|STATEMENT|OF|FINANCIAL|ACTIVITIES|6|
|NOTES|TO|THE ACCOUNTS|7-12|

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## EAST PARK RIDING FOR THE DISABLED ENERAL INFORMATI YEAR ENDED 318 MARCH 2024 

## CHARITY REGISTERED NUMBER | 1168147 

COMMITTEE Mr James Baxter Chairman Mrs Frances Down Treasurer Miss Anne Appleyard Secretary Mr William China Ms Sally O’Neill Mrs Katie Giddings 

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||||
|---|---|---|
|ADDRESS|6|Clayton Mead|
|Godstone|
|Surrey|
|RH9|8NX|

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|||||
|---|---|---|---|
|INDEPENDENT EXAMINER|Aidan|Smyth|
|Peter|Hodgson|&|Co|
|Chartered|Accountants|
|Shadwell|House|
|65|Lower|Green|Road|
|Tunbridge|Wells|Kent|
|TN4|8TW|

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BANKERS Barclays Bank Plc 

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## EAST PARK RIDING FOR THE DISABLED TRUSTEES ANNUAL REPORT YEAR ENDED 315' MARCH 2024 

East Park Riding for the Disabled is a Charitable Incorporated Organisation registered with the Charity Commissioners (No. 1168147) and also known as East Park RDA and East Park RDA Group. 

The Report and Financial Statements have been prepared in compliance with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRS 102. 

## Objectives and Activities 

The objects of the Charitable Incorporated Organisation are to promote the objects of the Riding for the Disabled Association incorporating Carriage Driving a charity registered under charity number 244108 ("RDA") by providing disabled people with the opportunity to ride and to carriage drive to benefit their health and well-being in the Surrey and Sussex areas. 

## Public Benefit 

In setting objectives and planning activities, the Trustees have complied with the duty in section 17(S) of the 2011 Charities Act and have given careful consideration to the Charity Commission’s general guidance on public benefit. 

## Achievements and Performance 

The charity organises riding sessions for disabled children from three schools in the local area. 30 children ride each week during term-time. The charity also organises carriage driving sessions for disabled children and adults. 

## Financial Review 

During the year the Group had unrestricted net expenditure of £4,149 (2023 — net income £9,052). Net expenditure from the restricted fund totalled £2,835 (2023 - £5,409). The value of the unrestricted net assets as at 31°" March 2024 is £38,694 (2023 - £42,843). The value of the restricted net assets as at 31* March 2024 is £15,579 (2023 - £18,414). 

## Reserves Policy 

The reserves policy is to maintain reserves enough to keep the charity in operation for twelve months should income streams become unviable. 

## Structure, Governance and Management 

The charity is governed by a Constitution dated 11" April 2016. The Trust is administered by a Trustees Committee comprising a Chairman, Secretary, Treasurer and other Trustees who were appointed at the time the CIO was set up. Trustees were appointed by personal recommendation with reference to relevant technical, financial and administrative skills. Trustees are trained according to RDA guidelines and no remuneration is paid to any Trustee. 

The Committee meets four times per year and all relevant decisions are made at these meetings. 

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## Reference and Administrative Information 

The Trustees who served during the year to 31 March 2024 were: Mr James Baxter, Chairman; Miss Anne Appleyard, Secretary; Mrs Frances Down, Treasurer, Mr William China; Ms Sally O’ Neill; Mrs Katie Giddings. Charity Registration number: 1168147 Principal office: 6 Clayton Mead, Godstone, Surrey, RH9 8NX . 

## Risk Management 

The Trustees are responsible for management of risks faced by the Charity. The Trustees considered that the charity is not exposed to major risks as it had no continuous commitments such as employees or maintaining property. 

## Trustees’ Responsibilities 

The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- a) select suitable accounting policies and then apply them consistently; b) observe the methods and principles in the Charities SORP; c) make judgements and estimates that are reasonable and prudent; 

- d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

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Signed onbehalf of The Trustees<br>. L\K fy % A.<br>James Baxter — Chairman Frances Dowh — Treasurer<br>Approved by the Trustees on: SeekophmbecRon<br>**----- End of picture text -----**<br>


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## East Park Riding For The Disabled 

## Independent Examiner's Report to the Trustees of The East Park Riding For The Disabled 

## Year ended 31 March 2024 

I report to the trustees on my examination of the financial statements of The East Park Riding For The Disabled (‘the charity’) for the year ended 31 March 2024. 

## Responsibilities and basis of report 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) ofthe Act. 

## Independent examiner's statement 

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the applicable requirements concerning the form 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 considered as part of an independent examination. 

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. 

Signed .... MAMN DR eee 

For and on behalf of Peter Hodgson & Co Shadwell House 65 Lower Green Road Tunbridge Wells Kent TN4 8TW 

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## EAST PARK RIDING FOR THE DISABLED STATEMENT OF FINANCIAL POSITION AS AT 31** MARCH 2024 

|||Note||2024||2023|
|---|---|---|---|---|---|---|
|||||£||£|
|FIXEDASSETS|||||||
|Tangible Assets|||1||13,222|20,629|
|CURRENT ASSETS AND|||||||
|CURRENT LIABILITIES|||||||
|Cash at bank and in hand||||37,609||33,534|
|Debtors|||6|11,400||7,491|
|Creditors|||7|(7,958)||(397)|
|NETCURRENT ASSETS|||||41,051|40,628|
|NET ASSETS|||||54,273|61,257|
|GENERAL FUND|||||||
|Unrestricted||||||38,694|42,843|
|Restricted|||8||15,579|18,414|
|Total|||||54,273|61,257|



Approved by the Board of viNy: on and signed on its behalf by seKees eememng pump NED 0%} Dimes Baxter- Chairman Yani (ner ..s++.+... Frances Down - Treasurer Date:Charity 3fRegistered LadenderNumber: AGAL1168147 

The notes on pages 7 to 11 form part of these accounts. 

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## EAST PARK RIDING FOR THE DISABLED STATEMENT OF FINANCIALACTIVITIES YEAR ENDED 315! MARCH 2024 

||||||2024|||2023|2023|
|---|---|---|---|---|---|---|---|---|---|
|||Notes||Unrestricted|Restricted|Total|Funds|Prior|Year|
|||||Funds|Funds|||Total Funds||
|Income||||£|£||£|£||
|Donations and legacies||||9,481|3,600||13,081||30,014|
|Charitable activities||||12,875|-||12,875||15,520|
|Investments||||300|-||300||52|
|Grants||||-|-||-||100|
|||||22,656|3,600||26,256||45,686|
|Total|||2|||||||
|Expenditure on:||||||||||
|Charitable activities|||3|26,805|6,435||33,240||42,043|
|||||26,805|6,435:||33,240||42,043|
|Total|||||:|||||
|Net income/(expenditure)||||(4,149)|(2,835)||(6,984)||3,643|
|Reconciliation offunds||||||||||
|Funds at 1* April 2023||||42,843|18,414||61,257||57.614|
|Net movement in funds||||(4,149)|(2,835)||(6,984)||3,643|
|Total funds carried||||38,694|15,579||54,273||61,257|
|forward|:|||||||||



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## EAST PARK RIDING FOR THE DISABLED NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 315' MARCH 2024 

## ACCOUNTING POLICIES 

## a) Basis of Preparation of Financial Statements 

The financial statements are prepared under the historical cost convention with the exception of investments which are included at market value. The financial statements are prepared in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with FRS 102, Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011. 

b) Taxation 

East Park Riding for the Disabled Association is a registered charitable incorporated organisation under the main RDA Association and is therefore exempt from taxation on its income and gains. 

VAT is not recoverable by the Charity and as such is included in costs where charged. 

c) Income Recognition Donations and grants are recognised where there is evidence of the entitlement to the gift, receipt is probable and the amount can be measured reliably. 

The value of services provided by volunteers have not been included in these accounts. Revenue from the riding school is recognised once the performance of the service has been provided. Income received in advance of the provision of the service is deferred until the service has been provided. 

Legacies are accounted for whena distribution is received or if earlier, if it is considered probable, the amount can be reliably measured and the charity has received notification that a distribution is to be made. 

d) The Charity has taken advantage of the size criteria and has not produced a cash flow statement. The accounts cover the individual entity. The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

e) Management and Administration Expenditure Expenditure on management and administration of the charity includes all expenditure not directly related to the charitable activity or fundraising ventures. 

f) Resources Expended Expenditure is included on an accruals basis. Grants payable are charged in the year when the offer is conveyed to the recipient, such grants being recognized as expenditure when any conditions attaching are fulfilled. 

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EAST PARK RIDING FOR THE DISABLED NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 315' MARCH 2024 

- g) Fixed Assets and Depreciation Fixed Assets are initially recorded at cost. Assets are depreciated over their estimated useful economic lives on a straight line basis as follows: Buildings 10% or 20% per annum Ponies 15% per annum Equipment 10% or 20% per annum Carriage 10% per annum 

- h) Debtors Debtors are measured at the recoverable amount. 

i) Going Concern The Statement ofFinancial Position shows a net asset position of £54,273 as at 31 March 2024. For this reason the trustees of the charity believe that the organisation should be in a position to continue in operational existence for the foreseeable future and have prepared the accounts on a going concern basis. 

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## EAST PARK RIDING FOR THE DISABLED 

## NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 315T MARCH 2024 

|i.<br>FIXEDASSETS|Buildings|Ponies|Equipment|Carriage|Carriage|Total|
|---|---|---|---|---|---|---|
||£|£|£|£||£|
|Cost at 1* April 2023|47,837|16,235|11,010|15,863||90,945|
|Disposals||(5,500)||||(5,500)|
|Additions|-|5,000|-||-|5,000|
|Cost at 31%' March 2024|||||||
||47,837|15,735|11,010|15,863||90,445|
|Depreciation at 1** April 2023|39,336|11,010|7,282|12,688||70,316|
|Depreciation on disposal||(275)||||(275)|
|Charge for the year|4,184|375|1,037||1,586|7,182|
||43,520|11,110|8,319|14,274||77,223|
|Depreciation at 31°March 2024|||||||
||4,317|4,625|2,691||1,589|13,222|
|Book Value 31March 2024|||||||
|Book Value 31March 2023:|8,501|5,225|3,728||3,175|20,629|
|2.<br>INCOMING RESOURCES||2024|||2023||
|||£|||£||
||Restricted|Unrestricted||Restricted||Unrestricted|
|Donations|3,600||3,472|1,500||21,368|
|Riding Fees||-|12,520||-|15,520|
|Carriage driving|||355|||-|
|Subscriptions (Donations and Legacies)||-|4,030||-|1,814|
|Interest||-|300||-|52|
|Grant||-|-||-|100|
|Gift in kind||-|1,100||-|4,300|
|Gift Aid (Donations and Legacies)||-|879||-|1,032|
||3,600||22,656|1,500|-|44,186|



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## EAST PARK RIDING FOR THE DISABLED NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 315' MARCH 2024 

|3.|CHARITABLEACTIVITIES|2024|2024|2023|2023|
|---|---|---|---|---|---|
|||£||£||
|||Restricted|Unrestricted|Restricted|Unrestricted|
|Veterinary Fees||-|955|-|2,857|
|Pony Hire& Livery||-|12,520|-|15,520|
|Insurance||-|4,934|-|5,485|
|Farrier||-|3,115|-|2,865|
|Riding|Instructors Costs|-|3,800|-|5,990|
|Sundry|Expenses|-|509|-|1,271|
|Depreciation/Impairment||6,435|972|6,909|1,146|
|||6,435|26,805|6,909|35,134|



- 4, MANAGEMENT AND ADMINISTRATION OF THE CHARITY The Trustees were the key management personnel for the charity. 

Under an Agreement dated 17th January 2018, Littlebrook Equestrian Centre act as the base for the Group and they stable, feed and manage the welfare of the Group’s horses and ponies. Sally O’Neill is a partner in Littlebrook and also a Trustee of the Group. During the year Littlebrook was paid the sum of £12,520 (2023 - £15,520). During the year Littlebrook was paid riding instructors fees of £800 (2023 - £1,690). The asset of the Group’s stable block is situated on land owned by Littlebrook Equestrian Centre. No rent is paid by the Group to Littlebrook. 

There were no direct donations from trustees during the year. 5. CAPITAL COMMITMENTS, CONTINGENT LIABILITIES AND SIGNIFICANT POST BALANCE SHEET EVENTS 

||At the balance sheet date, the Trust had commitments of£Nil (2023 - £Nil)|At the balance sheet date, the Trust had commitments of£Nil (2023 - £Nil)|to capital|
|---|---|---|---|
||expenditure notincorporated in these accounts.|||
||There wereno contingent liabilities or significant post balance sheet events||to disclose.|
|6.|DEBTORS|||
|||2024|2023|
|||£|£|
||Trade debtors|6,220|6,530|
||Sundry debtors<br>Prepayments<br>Total|3,370<br>1,810<br>11,400|550<br>411<br>7.491|



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EAST PARK RIDING FOR THE DISABLED NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 315" MARCH 2024 

7 CREDITORS 

|7|CREDITORS|||||
|---|---|---|---|---|---|
|||||2024|2023|
|||||£|£|
||Hire ofPonies|||5,520|-|
||Veterinary Fees|||-|397|
||Instructor’s Fees|||800|-|
||Accruals|||1,209|-|
||Sundry expenses|||429|_-|
||Total|||7.958|397|
|8.|ANALYSIS OFMOVEMENT INRESTRICTED FUNDS|||||
|||Balanceasat|Incoming|Resources<br>Balance as at||
|||1* April|Resources|Expended<br>31*tMarch||
|||2023|||2024|
|||£|£|£|£|
|Stable Block Fund||8,501|-|4,184|4.317|
|Carriage Driving Fund||3,576|-|1,586|1,990|
|Carriage Driving TrainingFund||665|7|=|665|
|Saddles Fund||1,142|.|211|931|
|EquipmentFund||1,328|-|86|1,242|
|Pony|Fund|3,202|3,600|368|6,434|
|||18,414|3,600|6,435|15,579|



8. ANALYSIS OF MOVEMENT IN RESTRICTED FUNDS 

The balance on the Stable Block Fund is represented by the fixed asset stable building. 

The balance on the Carriage Driving Fund is represented by the fixed asset “Carriage” at net book value of £1.589, two ponies with a net book value of £0, plus cash at bank of £401. 

The balance on the Carriage Driving Training Fund is represented by cash at bank. 

The Equipment Fund is represented by a fixed asset at net book value of £600 and cash at bank of £642. 

The Saddles Fund is represented by saddles and bridles with a net book value of £791 and cash at bank of £140. 

The Pony Fund is represented by a share in a pony with a net book value of £2,834 and cash at bank of £3,600. 

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EAST PARK RIDING FOR THE DISABLED NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 315' MARCH 2024 

Note 8 — Continued 

## Stable Block Fund 

To construct and maintain the stable building donated to the charity. 

## Carriage Driving Fund 

To maintain the driving carriage donated to the charity. 

## Carriage Driving Training Fund 

To provide for the training of instructors to teach disabled persons to drive the carriage. 

## Saddles Fund 

To provide new saddles and bridles. 

## Equipment Fund 

To provide new equipment. 

## Pony Fund 

To provide for the purchase of a new pony 

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