## APPENDIX 3 


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VOLUN<br>**----- End of picture text -----**<br>



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Scottish Charity Regulator<br>**----- End of picture text -----**<br>


Independent examiner’s report onthe accounts Report to the Charityname = 


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Registered charity SC002853<br>number<br>On the accounts of the Period start date Period end date<br>charity for the period Day01 Month04 2024Year to Day31 ___Month03 _ 2025Year_<br>Set out on pages The attached Sheet sree(rememberto-eoincudeeer thea<br>Respective The charity's trustees are responsible for the preparation of the accounts in accordance<br>responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>44(1) (c) of the Act and to state whether particular matters have come to my attention.<br>Basis ofindependent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>examiner's statement Regulations. An examination includes a review of the accounting records kept by the<br>charity and a comparison of the accounts presented with those records. It also includes<br>consideration of any unusual items or disclosures in the accounts and seeks<br>explanations from the trustees concerning any such matters. The procedures undertaken<br>do not provide all the evidence that would be required in an audit and, consequently, | do<br>not express an audit opinion on the view given by the accounts.<br>Independent examiner’s |r the course of my examination, no matter has come to my attention<br>statement<br>**----- End of picture text -----**<br>


1. which gives me reasonable cause to believe that in any material respect the requirements: 

+ to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and 

* to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 

## have not been met, or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: 5 December 2025 Name: Relevant professional qualification(s) or body Chartered Accountant (ICAS Membership Number M18915, Firm (if any): Number F3131) Address: Blyth Smith Axwel House 7 2 Westerton Road Broxburn EH52 SAU 

TWEEDALE RIDING FOR THE DISABLED ORGANISATION A Scottish Charitable Incorporated organisation 

## Management 

The Board, also known in the Constitution as the Trustees, control the activities of the organisation including controlling its finances. From this body is elected a chair, a treasurer and a secretary. 

## Objectives and Activities 

The organisation’s principal purpose is to promote the objects of the Riding for the Disabled Association (Charity Number SCO 39473) which is to provide disabled people with the means to ride and its activities are focussed on the attainment of this objective. 

## Financial Management and Resources 

The Trustees always ensure that the organisation has sufficient resources to meet its liabilities, pursue its objectives, finance its activities and generally act in relation to its financial husbandry in a prudent and responsible manner. In the year under review to end March 2025, the Trustees, in approving and adopting these Financial Accounts, are satisfied that these duties and requirements have been followed. The organisation has benefitted over the financial year from the fundraising efforts of our members and volunteers, as well as from the continuing generosity of our donors: to all who assisted and contributed, we extend heartfelt thanks. 

## Year Highlights 

We currently have 27 riders, none on our waiting list, and we delivered over 550 participant sessions over our regular Monday afternoon and Saturday morning rides. The experience of riding and being with horses continues greatly to benefit all our participants and this experience is delivered selflessly and with great consideration by our coaches and volunteers to whom I extend both admiration and great thanks. Four of our riders qualified at the Regionals for the National  Championships and, although in the end unable to attend the latter, are due our congratulations. 

## Chair 

## **Tweeddale Rideability Group Receipts and Payment Account** 

## **For the period 1 April 2024 to 31 March 2025 Schedule of Assets-At Cost** 

## **2023-24** 

|**Income**<br>Donations<br>Subscritions<br>Cash AcBank Interest<br>Gold Ac Bank Interest<br>Cheque<br>Pony adoption<br>Gift Aid<br>Fundraising<br>Clothing<br>Sale of Pony<br>bond and transfer<br>Interest from bond<br>Grant<br>**Expenditure**<br>Crookston Riding Facility<br>Pony upkeep<br>Tack,Equipment<br>RDA membership&Insurance<br>Administration<br>Miscellaneous<br>Clothing<br>Fixed Bond<br>Purchase of pony<br>Events<br>Travel costs<br>Schooling<br>Fund raising<br>cheque overpayment<br>Maintenance, fencing<br>Consultancy<br>Training & Confs<br>**Surplus for year**|11529.03<br>2785.00<br>17.14<br>547.29<br>288.00<br>1545.70<br>4239.38<br>777.24<br>**21728.78**<br>1500.00<br>6565.71<br>1214.63<br>361.06<br>871.55<br>520.90<br>3311.16<br>400.00<br>56.50<br>**14801.51**<br>**6927.27**|7624.00<br>2380.00<br>29.83<br>376.09<br>0.00<br>276.00<br>651.65<br>1262.29<br>20.00<br>0.00<br>0.00<br>0.00<br>2592.00|
|---|---|---|
|||**15211.86**|
|||1600.00<br>4232.77<br>712.68<br>1500.06<br>371.64<br>32.32<br>236.11<br>0.00<br>0.00<br>227.90<br>0.00<br>0.00<br>0.00<br>0.00<br>664.71<br>1132.20<br>400.00|
|||**11110.39**|
|||**4101.47**|



|Portacabin<br>Two field shelters<br>Hoist<br>Ponies<br>Galebrakes<br>Hay Feeder<br>Field mats<br>Mounting Block<br>Saddles and Tack- estimate<br>Fixtures and equipment -estimate<br>Mirrors|11671.50<br>9120.65<br>3162.37<br>16900.00<br>2617.76<br>246.62<br>333.60<br>497.25<br>5663.22<br>2175.00<br>584.20|
|---|---|
||**52972.17**|



|**Funds on hand 31st March 2025**<br>**Balance at 1st April 2024**<br>Net Receipts/Payments<br>**Balance at 31stMarch 2025**|**Current AC**<br>**Gold AC**<br>**Cash**<br>£<br>£<br>£|**2yr Bond**<br>**Total**<br>£<br>£|
|---|---|---|
||**8379.57 22877.31**<br>**0**|**0.00 31256.88**|
||6379.98<br>547.29<br>0.00<br>14759.55 23424.60<br>0.00|0.00<br>6927.27<br>0.00 38184.15|
|**Reconciled balance at 31st March 2025**|**14759.55 23424.60**<br>**0**|**0.00 38184.15**|



