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2025-12-31-accounts

Scropton Riding for the Disabled Centre (A company limited by guarantee)

Report and Financial Statements

Year ended 31 December 2025 Charity number 1170646 Company number: 10427277

Scropton Riding for the Disabled Centre Registered Charity 1170646

Report and accounts for the year ended 31 December 2025

Contents Page
Chairman's Report 3-5
Legal and Administrative Information 6
Report of the Trustees (Including report of the Directors) 7 -11
Statement of Trustees' Responsibilities 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15 - 16
Notes to the Accounts 17 - 27

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Chairman's Report for the year ended 31 December 2025

Scropton Riding for the Disabled (RDA) Centre delivers over 6,000 sessions every year, supporting approximately 150 disabled children and adults each week. Across the course of a year, we reach between 350 and 400 people with additional needs, making a tangible and lasting difference to the lives of individuals and families throughout our local community.

Benefits of horse riding and activities with horses

Horse riding and equine-assisted activities offer a diverse range of physical, psychological, and social benefits to disabled individuals. At Scropton RDA, our horses and programmes enable local children and adults with additional needs to develop life skills, improve their health and well-being, enhance their abilities, and enjoy being active and having fun.

Our activities enable participants to develop a variety of life skills, including confidence, self-esteem, selfawareness, empathy, relaxation, empowerment, focus and concentration. Being with horses can have a considerable impact on mental health and well-being, and the calming presence of these animals provides benefits that are both immediate and long-lasting. Participants also benefit from physical exercise, helping to develop strength, coordination and motor skills.

Taking part in activities alongside staff, volunteers and other participants provides unique opportunities to develop communication, teamworking, turn-taking and a variety of other social skills. In addition, participants are encouraged to learn horse-related skills, giving individuals the opportunity to develop riding as a sport and to work alongside horses in a meaningful and rewarding way.

Activities and accessibility

At Scropton RDA, we support a broad spectrum of disabilities, including physical, learning, sensory, multiple and profound disabilities, as well as an increasing number of individuals facing mental health challenges. Our range of activities, which includes riding, horse care sessions, horse agility and clubs, is designed to accommodate participants across this full range of needs and abilities.

Many of our participants encounter barriers to accessing mainstream activities, whether in sport, socialising, communication or wider community engagement. To address this, we offer our activities at different levels, ensuring they are accessible and inclusive to everyone regardless of their individual needs. By removing these barriers, we aim to provide meaningful opportunities for all participants to engage, progress and thrive.

Milestones and awareness

This year, we proudly celebrated a remarkable milestone — 60 years of providing life-changing lessons and activities at Scropton RDA. Since our establishment six decades ago, we have supported many thousands of people with additional needs, and this anniversary served as a powerful reminder of the enduring impact the centre has had on countless individuals, families and communities over the years.

Our 60th anniversary was widely publicised, helping to raise awareness of the vital work we do and the difference we continue to make. It provided a valuable opportunity to reflect on our journey, celebrate the achievements of our participants past and present, and look ahead with renewed purpose and commitment to the many thousands more we hope to support in the years to come.

Challenges and Achievements

Operating in today's climate presents ever-increasing challenges. Securing the right horses for the centre, building and maintaining a strong volunteer team, and raising the funds necessary to sustain our work have all become considerably more difficult, reflecting the broader pressures facing charitable organisations in today's society.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

The start of 2025 brought particular challenges with regard to our horses, as we found ourselves significantly short of suitable horses to meet the needs of our participants. However, through the generous support of our donors and supporters, and by dedicating time and resources to identifying and schooling the right horses, we are now in a much stronger position. This progress is a testament to the determination and commitment of everyone involved with Scropton RDA, and ensures we are well placed to continue delivering high quality sessions to those who depend on us.

Programme Development

Whilst riding remains at the heart of everything we do, we are constantly exploring and developing the range of activities we offer to ensure we can meet the diverse needs of our participants. The continued improvement in the schooling and capability of our horses has had a direct and positive impact on our riders, enabling more participants to progress and develop their riding skills.

For those who are not yet ready to ride, or who simply enjoy spending time with horses in a different way, Horse Care and Horse Agility sessions provide a valuable and fulfilling alternative. These activities offer a gentler introduction to horses whilst still delivering the physical, social and emotional benefits that are central to our work. We have also developed Club-style sessions, which combine a variety of horse activities with social time, providing a relaxed and enjoyable environment for participants to connect with both the horses and each other.

In addition, we ran a series of Tea with a Pony sessions, which proved hugely popular and created meaningful opportunities for the wider local community to engage with the centre. These sessions welcomed a diverse range of visitors, including residents from local care homes, families with younger children, and members of the public interested in learning more about what we do.

During the school holidays, we ran a series of additional sessions built around a variety of different themes. These sessions gave participants the opportunity to mix in different groups, and being longer in format than our regular sessions, allowed everyone to experience a broader range of activities. This approach has proven increasingly successful in widening participation and enriching the overall experience for those who take part.

Volunteers and Staff

Volunteer numbers have improved steadily throughout the year, with encouraging growth in both the frequency and retention of our volunteers. Whilst recruiting sufficient volunteers to support the continued growth in participant numbers remains an ongoing challenge, we continue to implement successful initiatives each year to attract and retain the right people.

During 2025, we welcomed a new Equestrian Manager and promoted both a new Office Manager and a Senior Groom from within our existing team. All three appointments have contributed to a strong and cohesive team, fostering a positive and supportive environment for staff and volunteers alike.

Thanks to the hard work and dedication of both our staff and volunteers, we are able to deliver not only a full five-day programme of lessons and activities, but also a wide variety of additional events throughout the year, including holiday activities, competition opportunities for our riders, open days, social events and fundraising initiatives such as our popular equine car boot sales. Together, these activities add up to a busy and thriving centre, with plenty of opportunities for participants, volunteers, supporters and visitors alike.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Acknowledgements

None of what we achieve would be possible without the remarkable people who give their time, skills and support to Scropton RDA. Our staff have demonstrated exceptional dedication throughout the year, bringing hard work, flexibility, generosity and loyalty to everything they do. Our volunteers are equally invaluable, contributing to every aspect of centre life, from maintenance and behind-the-scenes tasks to directly supporting participants in sessions.

We are also deeply grateful to our grant makers and private donors, whose generosity has been instrumental in enabling us to acquire much-needed horses and address core funding gaps that are so critical to our sustainability. Finally, our Trustees continue to freely give their time and expertise, providing the guidance and oversight that helps to steer the centre through what has been another extraordinary year.

To each and every one of them, we extend our sincere thanks.

Tim Parker Chairman

20[th] August 2026

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Legal and Administrative Information

Charity Number: 1170646
Company Registration Number: 10427277
Registered Office: Scropton Horse Centre
Watery Lane
Scropton
Derbyshire
DE65 5PL
Bankers: CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ
Independent Examiner: Matthew Norris
Dains Audit Limited
Cubo
Standard Court
Park Row
Nottingham
NG1 6GN

Directors and Trustees

The Directors of the charitable company (the charity) are its Trustees for the purpose of charity law. The Trustees and officers serving during the year and since the year end were as follows:

Trustees:

Tim Parker Chair
Ruth Ashburner Treasurer
Amie Walker
Glynis Dalley
Helen Davis

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Report of the Trustees (Including report of the Directors) for the year ended 31 December 2025

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 December 2025, which are also prepared to meet the requirements for a Directors' Report and Accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Our purposes and activities

The purposes of the charity are:

Facilities for riding and ground-based activities with horses are provided at the Centre. The assistance in the provision of such activities is provided by our staff, coaches and volunteers, all of whom are fully qualified for their relevant tasks and attend training courses related to providing horse riding and groundbased activities with horses for people with physical disability, learning difficulties or other special needs.

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit.

Achievements and performance

Riding and Ground-based Activities

Following a challenging period in late 2024, when our horse numbers fell to a critical low, we entered 2025 with participant numbers below those of the previous year. Through the combined efforts of our entire team, we were able to secure the necessary funding, locate and purchase the horses we needed, and invest the time required to acclimatise them to the centre and the work we do. This was an ongoing process throughout the year, but by the close of 2025 we had built a team of 12 versatile horses to support our programme. Whilst a few additional horses would complete our team, the progress made has been significant.

The arrival of these horses allowed us to rebuild participant numbers, and over the course of the year our activities supported over 400 adults and children with additional needs — a testament to the determination and dedication of everyone involved. Riding remains our core and most popular activity, whilst ground-based activities, including Horse Care and Agility, have continued to grow within our timetable. Increasingly, these are enjoyed both as stand-alone sessions and as popular additions to riding, further enriching the experience of those who take part.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Horses

The recruitment of a new Equestrian Manager has brought fresh impetus to the development of coaching at the centre. Combined with a stronger and more capable horse team, this has resulted in more dynamic and effective sessions that better support and stretch our participants. We are fortunate to have a strong team of coaches and grooms on the yard, and throughout the year we have been able to optimise our timetable to make the most of our resources and deliver the best possible programme of activities.

Horse welfare sits at the very top of our agenda. We take great care of our horses, closely monitoring their health and well-being and carefully adjusting their workloads to ensure they are happy, healthy and able to perform at their best. We are supported in this by a team of professionals who work alongside our staff across all aspects of horse care, ensuring the highest standards are maintained at all times.

This growth and energy on the yard has been matched by the development of a strong and effective administration team, ensuring the smooth running of everything we do and providing a solid foundation from which the centre can continue to grow.

Volunteers

Volunteers are at the heart of everything we do at Scropton RDA, and without their generous contribution we simply could not operate. Our volunteer team is wonderfully diverse, encompassing those who work directly with horses and participants in sessions, those who keep our coffee bar running, those who support maintenance around the centre, and those who give their time to help with fundraising. We also have a number of supported volunteers with additional needs, who gain a great deal in terms of independence and personal responsibility through helping around the yard — a reminder that the benefits of being part of our community extend in every direction.

Our Stable Club provides a fantastic opportunity for younger volunteers, who play an active role in supporting sessions at weekends and in return receive the chance to develop their equestrian and people skills in a meaningful and rewarding environment. The breadth and commitment of our volunteer team means that we are able to keep our paid staff numbers to a minimum, ensuring that more of our resources can be directed towards our participants and programme.

Supporting this vital team is our part-time Volunteer Co-ordinator, who provides a consistent and welcoming point of contact for all volunteers. They oversee recruitment, carry out statutory checks, arrange training and skilfully co-ordinates volunteer attendance to ensure the right people are in the right place at the right time. The task of matching volunteer availability to the needs of the centre is invaluable.

It is important to us that every volunteer feels genuinely valued, and that they understand the vital role they play in what we do. The Trustees would like to take this opportunity to thank each and every volunteer, both new and longstanding, who so generously donates their time to keep the centre open for our participants. It is their warmth, commitment and enthusiasm that helps create the friendly and enriching environment in which our participants can truly flourish.

Funding

Scropton RDA is entirely self-supporting, relying on a combination of self-generated income, donations and grants to cover its running costs and fund the various improvement projects that arise throughout the year. We receive no automatic or guaranteed funding, and every pound raised is directed towards sustaining and developing the vital work we do.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

The majority of our income is derived from fees charged for riding and ground-based activities. These fees are kept as low as possible to ensure that our sessions remain accessible and affordable to all of our participants. However, fees alone are not sufficient to cover the full cost of operating the centre, and we therefore remain deeply reliant on our charitable status and the continued generosity of those who choose to support us through donations.

Grants and donations play an important role in enabling us to invest in key areas of the centre, from acquiring new horses to funding essential improvements, and we are grateful to the many grant-making bodies and donors whose support has made a tangible difference to what we are able to achieve.

The Trustees would like to extend their sincere thanks to every individual, organisation and grant maker who gave so generously during the year. Your support is not taken for granted, and it is your kindness and commitment that enables Scropton RDA to continue making a difference to the lives of so many people with additional needs.

Projects

Our primary focus this year has been the development of our horse team, and we are enormously grateful to all those who have helped make this possible through their generous financial support. Funding to purchase new horses has been provided by a number of valued supporters, including the Edith Murphy Foundation, the John Weston Fund through Foundation Derbyshire, the Lady Clarke Charitable Settlement, the Severn Trent Community Fund, the Sir Jules Thorn Charitable Trust, and many generous private donors and fundraisers. Without this support, rebuilding our horse team to the level we have achieved this year would simply not have been possible.

Purchasing a horse, however, is just the first step. Each horse arrives with a different background, temperament and set of abilities, and a considerable amount of work goes into preparing them for RDA work — helping them become accustomed to our people, our environment and our equipment. Some horses settle quickly, whilst others require more time and patience, and during this period additional staff support is essential. We are grateful to the NFU Community Giving Fund, the Helen Jean Cope Charity and the Sutton Byre Charitable Trust for providing funding specifically to support this important aspect of developing our new horses.

Particular thanks must go to the Severn Trent Community Fund, a longstanding and valued supporter of the centre. When a horse they had helped us purchase relatively recently became unfit for work and had to be retired, they responded with exceptional generosity by providing additional funding to help us acquire a replacement. Their continued commitment to Scropton RDA is greatly appreciated and has made a real and lasting difference to what we are able to offer our participants.

During the summer, we hosted weekly Tea with a Pony sessions, welcoming 333 visitors from care homes, families and the wider community. The sessions proved a tremendous success, and we are grateful to Uttoxeter Lions for funding free places for carers, ensuring they were accessible to all.

We also held a series of family sessions, giving children with additional needs the opportunity to enjoy pony time alongside their parents and siblings — special days that helped families create lasting memories together. Our thanks go to Tesco Stronger Starts and the Douglas Arter Foundation for their generous support in making these sessions possible.

Activities of Scropton Equestrian Centre Ltd (SEC Ltd)

All mainstream riding lessons were conducted by the trading subsidiary Scropton Equestrian Centre Ltd (Company Number 03861792). A total of £67,822 (2024: £76,675) has been received from that company in relation to charges for the use of the Centre's facilities and donations.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Financial review and reserves policy

The core income from riding lessons and ground-based activities, together with income from SEC Ltd, and regular fundraising activities is insufficient to cover the day-to-day costs of running the Centre. The nature of donations, gifts and grants is that they are irregular and cannot be relied upon to keep the accounts in surplus every year.

Accordingly, the Trustees try to maintain reserves sufficient to carry the charity through any lean years which may arise and, in addition, build up funds to finance development projects which enhance the available facilities. The targeted reserves are 3 months’ worth of essential running costs, which the Trustees are working to achieve. The level of free reserves held by the charity at the year-end is £30,677 (2024: £26,750).

The Centre's total income for the year was £340,342 (2024: 307,638), costs were £335,498 (2024: £314,070), resulting in a surplus of £4,844 (2024: £6,431 loss).

Future plans

Having served our community for 60 years, the Trustees are deeply committed to ensuring that Scropton RDA remains sustainable and financially stable for the foreseeable future, providing security and continuity for our staff, volunteers and participants alike.

Looking ahead, we are determined to offer an increasingly diverse range of activities to as wide a range of people as possible, both from within our local community and beyond. Non-ridden activities will play an ever more important role in this, both as regular programme sessions and as one-off events, opening up the benefits of being with horses to those who may not otherwise have the opportunity.

We are also committed to developing our offer for individuals with mental health needs, recognising the profound and well-evidenced benefits that time spent with horses can provide. Alongside this, we continue to build and strengthen partnerships with a range of organisations that are seeking meaningful activities for their own client groups, including schools and colleges, day centres, care homes and disability support groups. By working collaboratively with these organisations, we aim to extend our reach and ensure that more people can access and benefit from everything Scropton RDA has to offer.

Structure, Governance and Management

Governing Document

Scropton Riding for the Disabled Centre is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 13 October 2016. It is registered as a charity with the Charity Commission. Anyone over the age of 18 can become a Member of the Company and there are currently 9 Members, each of whom agrees to contribute £1 in the event of the charity winding up.

Appointment of Trustees

When new or additional Trustees are required they are elected by the Members or co-opted by the Trustees. All Trustees are also Members and support the objects of the charity, as set out above.

The Trustees retire at each Annual General Meeting of the charity. Trustees may then stand again and may be reappointed by the Members. Co-opted Trustees hold office until the next AGM when they retire but may stand as Trustees and put themselves forward for election by the Members.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Risk management

The Trustees have a risk management strategy which comprises:

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Statement of Trustee's responsibilities

The charity Trustees (who are also the Directors of Scropton Riding for the Disabled Centre for the purposes of company law) are responsible for preparing a Trustee's Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies.

By order of the Board of Trustees

Tim Parker Chairman

20[th] August 2026

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Statement of Financial Activities for year ended 31 December 2025 (including an Income and Expenditure account)

Restricted

Unrestricte Prior year Note income Total funds d funds funds funds 31 Dec 2025 31 Dec 2025 31 Dec 2025 31 Dec 2024 £ £ £ £ Income Donations and legacies 3 37,840 66,456 104,296 84,018 Charitable activities 4 147,982 - 147,982 126,367 Other trading activities 5 19,347 - 19,347 18,418 Investment Income 7 895 - 895 2,160 Other 6 67,822 - 67,822 76,675 Total 273,886 66,456 340,342 307,638 Expenditure Charitable activities 8 287,762 47,736 335,498 314,070 Total 287,762 47,736 335,498 314,070 Net income / (expenditure) (13,876) 18,720 4,844 (6,431) Transfer between funds 18 37,000 (37,000) - - Other recognised gains Gain on revaluation of fixed 11 - - - 17,938 assets Net movement in funds 23,124 (18,280) 4,844 11,506

Reconciliation of funds:

Total funds brought forward 1,048,301 19.750 1,068,051 1,056,545 Total funds carried 18 1,071,425 1,470 1,072,895 1,068,051 forward

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Company Number 10427277

Balance Sheet as at 31 December 2025

Note
Fixed assets
Investments
Tangible assets
11
Intangible assets
11
Total fixed assets
Current assets
Stocks
12
Debtors
13
Cash
Total current assets
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year
15
Net assets
Funds of the Charity
Restricted funds
Unrestricted funds
Revaluation reserve
Total funds
18		 31 Dec 2025
31 Dec 2024
£
£
1
1
1,040,747
1,021,551
-
-
1,040,748
1,021,552
2,341
2,961
-
15,500
66,970
74,273
69,311
92,734
8,607
10,653
60,704
82,080
1,101,452
1,103,632
28,557
35,581
1,072,895
1,068,051
1,470
19,750
212,182
189,058
859,243
859,243
1,072,895
1,068,051

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Balance Sheet as at 31 December 2025 - continued

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies. For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

The notes attached on pages 17 - 27 form an integral part of these accounts.

Tim Parker Ruth Ashburner Chairman Treasurer

Approved by the Board of Trustees on 20[th] August 2026

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Notes to the Accounts

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Scropton Riding for the Disabled Centre 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 notes.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in the financial statements are rounded to the nearest £.

The charity has relied on the exemption from preparing group accounts, and therefore the financial statements reflect the results of the individual charity only.

b) Going Concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern, due to the level of reserves held and the resilience shown during the Covid-19 pandemic.

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

On that basis, the Trustees have prepared these financial statements on a going concern basis.

Income c)

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Liabilities and Expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is renewed at the accounting year end. The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates incurred.

e) Intangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:

Asset Category Annual rate
Software 25% Straight-Line

f) Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:

Asset Category Annual rate
Freehold land & buildings 0%
Plant & Equipment 10% - 12.5% Straight-Line
Fixtures & Fittings 10% Straight-Line

No depreciation is provided in respect of land and buildings as the amount is negligible due to the high residual value of the buildings. Freehold land is not depreciated.

Stock g)

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Debtors h)

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank i)

Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

j) Creditors and provisions

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Scropton Riding for the Disabled Centre Registered Charity 1170646

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

k)Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2 Legal status of Scropton Riding for the Disabled Centre

The Centre is a company limited by guarantee, incorporated in England and Wales, and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per Member of the charity.

3 Income from donations and legacies

Analysis of income
Donations and gifts
Grants
Total		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
£
£
31 Dec 2025
31 Dec 2025
31 Dec 2025
31 Dec 2024
37,840
-
37,840
53,865
-
66,456
66,456
30,153
37,840
66,446
104,296
84,018

The income from donations and legacies was £104,296 (2024: £84,018) of which £37,840 was unrestricted (2024: £35,866) and £66,456 was restricted (2024: £48,153).

The Centre benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

4 Income from charitable activities

Analysis of income
RDA Activities
Total		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
£
£
31 Dec 2025
31 Dec 2025
31 Dec 2025
31 Dec 2024
147,982
-
147,982
126,367
147,982
-
147,982
126,367

Income from charitable activities was derived from unrestricted activities in both years.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

5 Income earned from other trading activities

Analysis of income
Hire of facilities
Cafe
Total		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
£
£
31 Dec 2025
31 Dec 2025
31 Dec 2025
31 Dec 2024
16,857
-
16,857
15,343
2,490
-
2,490
3,075
19,347
-
19,347
18,418

Income from other trading activities was derived from unrestricted activities in both years.

6 Other Income

Analysis of income
Scropton Equestrian Centre Ltd - Hire
Total		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
£
£
31 Dec 2025
31 Dec 2025
31 Dec 2025
31 Dec 2024
67,822
-
67,822
76,675
67,822
-
67,822
76,675

A charge is made to Scropton Equestrian Centre Ltd (Company Number 03861792) for the use of the Centre's facilities in the provision of riding instruction to able bodied riders. The income in both years is unrestricted.

7 Investment income

Analysis of income
Bank Interest
Total		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
£
£
31 Dec 2025
31 Dec 2025
31 Dec 2025
31 Dec 2024
895
-
895
2,160
895
-
895
2,160

Bank interest was derived from unrestricted cash balances in both years.

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Scropton Riding for the Disabled Centre Registered Charity 1170646

8 Analysis of expenditure on charitable activities

Analysis of expenditure
Expenditure
Staff Costs
Freelance Costs
Horse Care
Feed & Bedding
Equipment
Rates & Water
Electric
Insurance
Maintenance
Training
Marketing
Administration
External Fees
Independent Examiner's Fees
Coffee Bar
Sundry
Loan Interest
Loss on Disposal of Fixed Asset
Depreciation
Total Expenditure		 Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
31 Dec 2025
31 Dec 2025
31 Dec 2025
31 Dec 2024
116,582
32,236
148,818
175,780
25,915
-
25,915
18,443
26,699
15,500
42,199
21,851
14,892
-
14,892
14,617
6,979
-
6,979
2,432
5,460
-
5,460
4,719
10,018
-
10,018
8,057
13,355
-
13,355
12,289
22,483
-
22,483
15,075
622
-
622
140
889
-
889
469
2,458
-
2,458
1,843
11,511
-
11,511
12,862
1,062
-
1,062
1,062
4,670
-
4,670
4,175
5,291
-
5,291
5,597
1,971
-
1,971
2,466
6,566
-
6,566
2,625
10,338
-
10,338
9,570
287,762
47,736
335,498
314,070

Expenditure on charitable activities was £335,498 (2024: £314,070) of which £287,762 was unrestricted (2024: £297,167) and £47,736 was restricted (2024: £16,903).

9 Analysis of staff remuneration and expenses

Staff Costs
Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)
Other employee benefits
Total Staff Costs		 This Year
Prior Year
31 Dec 2025
31 Dec 2024
144,314
161,947
1,464
10,295
2,611
2,597
430
940
148,818
175,780

The charity Trustees were not paid nor received any other benefits from employment with the Centre, neither were they reimbursed expenses during the year. No charity Trustee received payment for professional or other services supplied to the charity.

21

Scropton Riding for the Disabled Centre Registered Charity 1170646

The total employee benefits of the key management personnel of the charity were £46,319 (2024: £80,864) and related to 3 people (2024: 3 people). There were no employees who received total employee benefits (excluding employer pension costs) of more than £60,000.

10 Related party transactions

A total of £67,822 (2024: £76,675) has been received from Scropton Equestrian Centre Ltd in relation to charges for the use of the Centre's facilities and donations.

11 Investments, Intangible and Tangible fixed assets

Cost
At the beginning of the year
Additions
Revaluations
Disposals
At end of the year
Depreciation
At beginning of the year
Depreciation
Disposals
Impairment
At end of the year
Net book value at the
beginning of the year
Net book value at the end
of the year
Depreciation Basis
Depreciation Rate		 Intangible
Freehold
land &
buildings
Plant &
Equipment
Fixtures &
Fittings
Total
£
£
£
£
£
2,000
990,000
47,703
38,796
1,078,499
-
-
59,000
-
59,000
-
-
-
-
-
-
-
(34,418)
-
(34,418)
2,000
990,000
72,285
38,796
1,103,081
2,000
-
25,821
29,127
56,948
-
-
6,685
3,653
10,338
-
-
(4,952)
-
(4,952)
-
-
-
-
-
2,000
-
27,554
32,780
62,334
-
990,000
21,881
9,669
1,021,551
-
990,000
44,730
6,017
1,040,747
Straight Line
Straight Line
Straight Line
Straight Line
25%
0%
10% & 12.5%
10%

22

Scropton Riding for the Disabled Centre Registered Charity 1170646

The company investment of £1 relates to the subsidiary undertakings of:

Scropton Equestrian Centre Ltd Nature of business: Equestrian activities Company Number: 03861792 Registered in England and Wales

Registered address: The Riding Centre, Scropton, Derby, Derbyshire, DE65 5PL Number of shares: 1

Class of share: Ordinary Holding: 100%

The financial statements as at 31 December 2025 show: Income: £67,822 Expenditure: £67,822 Profit/Loss £0 Net Assets £0

12 Stock

Opening stock
Added in period
Expensed in period
Impaired
Closing stock		 31 Dec 2025
31 Dec 2024
£
£
2,961
920
4,136
8,850
(4,756)
(6,809)
-
-
2,341
2,961

Stocks relate to haylage.

13 Debtors

Trade debtors
Prepayments and accrued income
Total		 31 Dec 2025
31 Dec 2024
£
£
-
-
-
15,500
-
15,500

14 Creditors: amounts falling due within one year

Trade Creditors
Accruals and deferred income
Other Creditors
Bank Loan
Total		 31 Dec 2025
31 Dec 2024
£
£
833
2,200
-
1,062
749
367
7,024
7,024
8,607
10,653

23

Scropton Riding for the Disabled Centre Registered Charity 1170646

15 Creditors: amounts falling due after more than one year

Bank Loan
Total		 31 Dec 2025
31 Dec 2024
£
£
28,557
35,581
28,557
35,581

The bank loan includes amounts repayable of £0 (2024: £3,701) after more than five years.

Included within bank loans due within and after one year is £35,581 repayable to Triodos Bank UK. Interest on this loan is charged at a rate of 5% per annum. The term of the loan is 10 years with monthly repayments commencing in June 2020. The loan is secured against the Freehold Land and Buildings.

16 Post balance sheet events

There were no material post balance sheet events.

17 Analysis of net assets between funds

Current year
Fixed Assets
Cash and current investments
Other current assets / liabilities
Creditors more than one year
Provisions / pensions
Total
Prior year
Fixed Assets
Cash and current investments
Other current assets / liabilities
Creditors more than one year
Provisions / pensions
Total		 £
£
£
Unrestricted
Restricted
Funds
Funds
Total
2025
2025
2025
1,040,748
-
1,040,748
65,500
1,470
66,970
(8,607)
-
(8,607)
(28,557)
-
(28,557)
-
-
-
1,069,084
1,470
1,070,554
£
£
£
Unrestricted
Restricted
Funds
Funds
Total
2024
2024
2024
1,021,552
-
1,021,552
54,523
19,750
74,273
7,808
-
7,808
(35,581)
-
(35,581)
-
-
-
1,048,301
19,750
1,068,051

24

Scropton Riding for the Disabled Centre Registered Charity 1170646

18 Movement in Funds

Current year

Unrestricted Funds
General Fund
Total
Restricted Funds
Douglas Arter Foundation
Masonic Charity
Masonic Charity
GRIN Micro Award
Private Donations
Sir Jules Thorn Charitable
Trust
Edith Murphy Foundation
Foundation Derbyshire
Severn Trent Community
Fund
Tesco Stronger Starts
NFU Community Giving
Fund
National Lottery
Charitable Trust
UK Youth
South Derbyshire CVS
Total
Total		 £
£
£
£
£
£
£
Balance
Net
Transfer
Other
Balance
01 Jan
Incoming
Resources
Movement
Between
Gains/
31 Dec
2025
Resource
s
Expensed
in Funds
Funds
(Losses)
2025
1,048,301
273,887
(287,762)
(13,875)
37,000
-
1,071,426
1,048,301
273,887
(287,762)
(13,875)
37,000
-
1,071,426
500
-
(500)
-
-
-
-
500
-
(500)
-
-
-
-
500
-
(500)
-
-
-
-
250
-
(250)
-
-
-
-
18,000
-
(5,400)
12,600
(12,600)
-
-
-
3,000
(900)
2,100
(2,100)
-
-
-
9,500
(2,850)
6,650
(6,650)
-
-
-
2,500
(750)
1,750
(1,750)
-
-
-
19,500
(5,600)
13,900
(13,900)
-
-
-
1,125
(1,125)
-
-
-
-
-
7,899
(7,899)
-
-
-
-
-
19,062
(19,062)
-
-
-
-
-
1,000
(1,000)
-
-
-
-
-
1,400
(1,400)
-
-
-
-
-
1,470
-
1,470
-
-
1,470
19,750
66,456
(47,736)
38,470
(37,000)
-
1,470
1,068,051
340,343
(335,498)
24,595
-
-
1,072,896

The transfers between funds relate to restricted funds used for capital expenditure which have now been completed and as such the restrictions have lapsed.

25

Scropton Riding for the Disabled Centre Registered Charity 1170646

Movement in Funds (continued)

Prior year

Unrestricted Funds
General Fund
Total
Restricted Funds
The Souter Charitable Trust
Edith Murphy Foundation
Masonic Charitable
UK Youth
Pets at Home
Hedley Foundation
Co-op Community Dividend
Cash 4 Clubs
UK Youth
Masonic Charity
Douglas Arter Foundation
Severn Trent Water
Masonic Charity
Masonic Charity
GRIN Micro Award
Private Donations
Total
Total		 £
£
£
£
£
£
£
£
£
£
£
£
£
£
Balance
Net
Transfer
Other
Balance
01 Jan
Incoming
Resources
Movemen
t
Between
Gains/
31 Dec
2024
Resources
Expensed
in Funds
Funds
(Losses)
2024
1,040,545
259,486
(297,167)
(37,681)
27,500
17,938
1,048,301
1,040,545
259,486
(297,167)
(37,681)
27,500
17,938
1,048,301
4,000
-
-
-
(4,000)
-
-
7,000
-
-
-
(7,000)
-
-
5,000
-
-
-
(5,000)
-
-
-
1,225
(1,225)
-
-
-
-
-
11,500
-
11,500
(11,500)
-
-
-
2,000
(2,000)
-
-
-
-
-
1,000
(1,000)
-
-
-
-
-
2,000
(2,000)
-
-
-
-
-
1,225
(1,225)
-
-
-
-
-
5,000
(5,000)
-
-
-
-
-
500
-
500
-
-
500
-
4,453
(4,453)
-
-
-
-
-
500
-
500
-
-
500
-
500
-
500
-
-
500
-
250
-
250
-
-
250
-
18,000
-
18,000
-
-
18,000
16,000
48,153
(16,903)
31,250
(27,500)
-
19,750
1,056,545
307,638
(314,070)
(6,431)
-
17,938
1,068,051

26

Scropton Riding for the Disabled Centre Registered Charity 1170646

Purpose of the Restricted Funds 31 December 2025

Application to Project Total
Grant
Sir Jules Thorn Charitable Trust Emergency Horse Appeal 3,000
Edith Murphy Foundation Emergency Horse Appeal 9,500
Severn Trent Community Fund Emergency Horse Appeal 9,500
Tesco Stronger Starts Family Sessions Pilot 1,125
NFU Community Giving Fund Horse Schooling Support 7,899
Severn Trent Community Fund Emergency Horse Appeal 10,000
National Lottery Core Funding 19,062
Charitable Trust Payroll Support 1,000
UK Youth Ground Based Activity Taster Day 1,400
South Derbyshire CVS Volunteer Development 1,470
Foundation Derbyshire Emergency Horse Appeal 2,500

Total 66,456

27