REGISTERED COMPANY NUMBER: CS000485 (Scotland)
REGISTERED CHARITY NUMBER: SC009696
ort of the Trustees and
Unaudited Finan
I Statements
for the Year Ended 31st March 2
25
for
Border Grou
Of Ridin
Scio
For The Disabled

Border Grou
Of Ridin
Scio
For The Disabled
Contents of the Financial Statements
for the
ear ended 31st March 2025
Page
Reference and administrative details
Report of the trustees
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the finandal statements
9 to 15

Bord
Of Ridin
ren
he
and Administrative Details
ar erKled 31 t March 2025
Trustees
Registered office
Coach House
Craig Mount Park
Minto
Hawick
Roxburghshire
TD9 8SB
Registered company nUrn￿r
CSOD0485 (Scotland)
Registered charity number
SC009696
Independent examiner
Rennie Welch LLP
Academy House
Shedden Park Ri)ad
Kelso
Roxburghshire
TD5 7AL
Page 1

Border Grou
Of Ridin
For The Disabled
Scio
istered number: CS000485
Re
ort of the Trustees
for the
ear ended 31st March 2025
The trustees who are also directors of the charty for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31st March 2025. The trustees have
adopted the provisions of Accounting and Reporting by Charilies.. Stalement of Recommended Practice
applicable to charities preparing Iheir accounts in accordance wilh the Financial Reporting Standard 8pplicable
in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019).
Objectives and activities
Objectives and aims
The aim of the parent charity Riding for the Disabled Association {RDA} is to ensure that everyone with a
disability can benefit from the unique bond between humans and horses.
The objective of the Borders Group of RDA, regislered under charity number SC009696, is to provide disabled
people in the Scottish Borders area with the opportunity to ride or experience other interactions with horses,
to the benefit of their health and well-being.
Coaches
Coaches are the glue that binds the daily sessions together. An RDA qualified coach must be present before
any activity can be undertaken, they decide on the training objectives for each session and volunteers support
the coaches to form an effective working team. The coach provides continuity for the team and training for
the horses, and this in turn allows for expansion of Ihe group and rts aims.
Volunteers
Borders Group of RDA meet at their Monleviol Riding Centre, near Ancrum, up to 5 days per week, Monday
to Friday, in order to provide a riding experience for disabled children and adults improving their physical and
psychological well-being.
The volunteers, firsl daily task is to gather in the horses from the adja￿nI fields and prepare them for the riding
session- grooming and tacking up. They also need to ensure that the arena is clean and tidy and is properly
prepared by layin9 Out various items of equipment to support the rides.
Children arrive as individuals and in groups from local schools or institutions, and they also have lo be prepared
and issued with riding hats etc. They are then introduced to their mounts by their supporters - one, but often
two to each rider. Some with severe disabililies are seated on their mounts via a special hoist.
Volunteers are assigned a variety of tasks In ways that ensure team building, familiarity wrth Iheir colleagues
and with their charges, who also normally attend on a particular day. Riding sessions vary bul normally include
walking or trotting with their horse. and participating in various games involving riding set patterns, collecting,
or dropping toys and so on. These activities are recognised as building confidence and assisting greatly in an
individual's development.
At the end of each session (normally about an hour or two). the volunteers feed and return the horses to their
field(s) armf attend to the arena. tsck arKI equipment used.
In other roles, volunteers support the qualified coaches to encourage participation in National disabled equine
competition. They also fulfil the usual roles on the Board of Trustees. such as Chair. Secretsry and Treasurer.
In addition, we help young people undertaking Duke of Edinburgh's awards or those vulnerable teenagers,
who may be struggling with personal development and work experience in a school, to fulfil their potential in a
drfterent environment.
Support
Considerable work is necessary to maintain these activities. including fundraising and committee work. Rouline
expenditure is considerable and includes veterinary and blacksmith bills, the purchase of horses, horse care
and feed, equipment renewal. maintenance of the arena facility and the usual utilities. Income is derived
entirely from fundraising activities. personal donations and the group routinely applies to trusts and local
government for support.
Page 2

Border Grou
Of Ridin
For The Disabled
Scio
istered number: GS000485
ort of the Trustees
ear ended 31 st March 2025
for the
Achlevements and performance
Charitable activities
Border Group of RDA continues to provide regular riding sessFons at its Monteviot Riding Centre. These are
attended by individuals and groups from local schools, supported by volunteers who facilitale appropriate riding
activities in a safe environment.
Trustee and Deputy Chair provides 'Equine Facilitated Leaming (EFL)", the benefits of which are well
recognized, and this enables the Group to expand the type of experience on offer to clients with particular
menlal health issues. She is providing EFL servi￿5 to a small number of clients and has been approached by
a local organisation to provide such for clients on their books.
The Trustees continue to develop the service that the Group provides for Ihe benefit of the children and young
people with disabilities or health problems within the Scottish Borders area. We are also acting as a centre
for Equiscotia for holding the practical section of their courses
We have a number of volunteers who take care of the horses. we￿are including feeding. exercising and
maintaining their fields. These are paid a small sum to reflect their contribution.
The main source of funding for the Group continues to be generous donalions from local people and
organisations. and through suitable fundraising events. Most adult participants, and the parents of younger
participanls contribute to costs through modest voluntary donations on a regular basis. Over the last year.
clients and sponsors have been encouraged to make such donations via on-line banking. ideally for blocks of
sessions co-incident with school terms, or on a weekly basis.
Financial review
Financial position
Receipts for the unrestricted fund totalled £42.802 (2024 - £46.756).
Expenses for the unrestricted fund lotalled £41,036 {2024 £36,732)- There were also restricted costs of
£1,892 (2024 - £2,103>. These costs represent deprecialion of Warm Room assets.
At the year*nd the charity had net current assets of £34.689 (2024 - £30,227). In addition, the charity held
assets at a book value of £164,480 (2024- £169.068).
Reserves policy
The charity aims to hold sufficient reserves to cover expenses for at least six months.
Future plans
In addition to the generous donations from members of the public and our usual fundraising activities, and in
the face of increasing running costs, the Trustees continue to develop and promote sponsorship opportunities
for local businesses and organisations, in order to boost annual income.
Structur8, governance and management
Governing document
The charity is controlled by its governing document. a deed of trust and constitutes a SCIO, having converted
from an unincorporated charity on 31st December 2015. Border Group of Riding for the Disabled has been
registered Scoltish charity since 27th August 1980.
Page 3

Bordor Grou
Of Ridin
For The Disabled
Scio
Re
istered number. CS000485
Re
rt of the Trustees
for the
ear ended 31st March 2025
Structure, governance and management (continued)
Recrultment and appolntment of new trustees
The Group has a number of Trustees with varied expertise. bringing a greater variation to the Board. These
now include a vet, a retired schcvJl pnncipal, one wilh IT experience and, importantly. a pa￿1pant. There were
no new Tru51ees appointed during this financial year.
rU.￿eLl b OTder of tlie bodrd o. If￿slee) Oli
Page 4

Inde
ndent Examinerfs Re
ort to the Tru
tees of
rder Grou
Of Ridin
For The Disabled
Scio
istered number., CS0004B5
I report on the accounts for the year ended 31 st March 2025 set out on pages six to frfteen.
Respectlve respon8lbilltles of trustees and examiner
The charity's Irustees are reswn5ible for the preparation of the account5 in aC￿r￿anCe wilh the terms of the
Charities Trustee Investment (Scoland) Act 2005 and the Charities Accounts (Scotland> Regulations 2006
(as amended). The charity's trustees consider that the audtt requirement of Regulation 10(1)la) to {c> of the
Aocounts Regulations does not apply. It is my respDnsibilty to examine the accounts a5 required under Section
44(1)(c) of the Act and to state whether part￿￿lar matters have come to my attent￿n.
Basis of the independent examiner's report
My examination was carried out in accordance wrth Regulation 11 of the Charities Accounts (Scotland)
Regulations 2006. An examinatton indudes a review of Ihe accounting records kept by the charily and a
comparison of Ihe accounts presented with those records.11 also indudes consideration of any unusual items
or disdosures in the accounts. and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audlt, and
consequently I do r￿1 express an audit opinion on the view given by the accounts.
Independent examin•r's statement
In connection wilh my examination, no matter has come to my attention .
(1) which gives me reasonable cause to believe that, in any material respect. the requirernents
to keep accounting records in accordarth wtth Section 44(1 Xa) of the 2W5 Act and Regulation 4 of the
2006 Accounts Regulations". and
to prepare accounts which accord with the 3ccounting records and to comply with Regulation 8 of the
2006 Accounts Regulations
have not been rnel; or
(2} to which, in my opinion. atlenlion should be drawn in order to enable a proper understanding of Ihe
accounts lo be reached.
Rennle Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshtre
TD5 7AL
Date.,
ry Iiz/to LS
Page 5

Border Grou
Of Ridin
Scio
For The Dlsabled
Statement of Financial Activities
for the
ear ended 31st March 2025
2025
Total
funds
2024
Total
funds
Unrestricted Restricted
funds
fund
Notes
Income and endowments from
Donations and legacies
36,543
36,543
36,140
Charltable activities
General
3.500
3,500
5.196
Other trading activities
Other income
2.759
2,759
4.220
1,200
Total
42,802
42,802
46,756
Expenditure on
Charitable activities
General
Warm
40,151
40,151
1,892
36.732
2.103
1.892
Other
885
885
Total
41,036
42,928
38.835
NET INCOMEI(EXPENDITURE)
1.766
(1.892)
(126)
7,921
Reconciliation of funds
Total funds brought fomard
179.374
19,921
199.295
191,374
Total funds carried fonward
181,140
18.029
199.169
199.295
The notes form part of these financial statements
Page 6

Border Grou
Of Ridin
For The Disabled
Scio
istered number: CS000485
Balance Sheet
31st March 2025
2025
Total
funds
2024
Total
funds
Unrestricted Restricted
funds
fund
Notes
Fixed assets
Tangible assets
147,451
17,029
164.480
169,068
Current assets
Stocks
Debtors
Cash at bank
8,400
117
26,163
8.400
117
27.163
9.900
315
21.020
1,000
34,680
1,000
35,680
31,235
Creditors
Amounts falling due wtthin one year
{991)
(991)
(1,008}
Net current assets
33.689
1.000
34,689
30,227
Total assets less current liabilities
181.140
18,029
199,169
199,295
NET ASSETS
181,140
18,029
199,169
199,295
Funds
Unrestricted funds
Restricted funds
10
181,140
18.029
179,374
19,921
Total funds
199,169
199,295
The notes form part of these financial statements
Page 7
continued...

order Grou
Of Ridln
For The Disabled
Scio
R6
ister6d number: CS000485
Balance Sheet - continued
31st March 2025
The charrtable company is entilled to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31st March 2025.
The membefs have not requ￿ed the company to obtain an audii of ts finarual statements for the year ended
31 st March 2025 in accordan￿ with Sectlon 476 of the Companies Act 2006.
The trustees acknowle(Jge their responsibilities for
(al
ensu.ring that the Gharitable company keeps accounting records thal c£)mply with Sections 386 and 387
of the Companies Act 2006 and
preparing financial stalements whFch give a true and fair view of the state of affairs of the charilable
company as at the end of each financial year and of its surplus or defi¢it for each financial year in
accordance with the requireménts of Sections 394 and 395 and whlch otherwise comply with the
requirements of the Companies Act 2006 relating to financial slatements, so far as applicable to the
chariiable company.
(b)
These financial statements have been prepared in accordance with the provislons applicable to charitable
companies subject to the small companies regime.
The financial statemenls were approved by the Board of Trustees and authorised for issue on
16 Jth"...... and were signed on its behalf by:
The note5 fomi part of these financial statements
Page 8

Border Grou
Of RSdin
Scio
For The Disabled
Notes to the Financial Statements
for the
ear ended 31st March 2025
Accounting policles
Basis of preparing the financial statements
The financial slatements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP {FRS 102) 'Accounling and Reporting by
Charities: Statement of Recommended Practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing Ihese
financial statements. as permitte(I by FRS 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland.:
the requirements of Section 7 Ststement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funés, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing
the charity to that expenditure, il is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on
an accruals basis and has been classified under headings that aggregate all cost related lo the category.
Where costs canriot be directly attributed lo particular headings they have been allocated lo activities
on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Improvemenls to property
Plant and machinery
Motor vehicles
100/0 on reducing balan
10.kn on reducing balance
10.kn on reducing balance
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment
losses.
Property improvements include an arena constructed by the Charity al a cost of £129,000, which has
not been depreciated. The arena is buill on renled land and can be dismantled. with this fact written
into the lease. The trustees therefore feel that. as the arena can be moved and used elsewhere should
the land no longer be available. that it should nol be depreciated.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete
and slow moving items.
Taxatlon
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Page 9
continued...

Border Grou
Of Ridin
Scio
For The Disabled
Notes to the FlnancSal Statements- continued
for the
ear ended 31 st March 2025
Accounting policles - continued
Fund accounting
Restricted funds can only be usecl fof particular restricted purposes within the objects of the charity.
Restrictions arise when spectfied by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each furKI is included in the notes to the financial
statements.
Going concern
The directors have assessed a period of 12 months from the date of approval of the financial stalements
and consider that no material uncertainties exist that casl significant doubt about the ability of the
company to continue as a going concern. Thus. the directors adopt the going Concern basis of
accounting in preparing the financial statements.
Donations and legacies
2025
2024
Gifts
Donations
36,543
36,140
36,140
Other trading activities
2025
2024
Fundraising events
Hire of Arena
Other income
2.392
67
300
3.915
305
4,220
Trustees. remuneratlon and benefits
There were no trustees, remuneration or other benefits for the year ended 31st March 2025 nor for the
year ended 31 st March 2024.
Trustees. expenses
During Ihe year 4 <2024 - 4) trustees received reimbursement of expenses totalling £3,639 (2024 -
£3,371). No transactions with connected parties took place during 2024 or 2025.
Page 10
continued...

Border Grou
Of Ridin
Scio
For The Disabled
Notes to the Financial Statements - continued
for the
ear ended 31 st March 2025
Comparatives for the statement of financial activities for the year ended 31st March 2024
Unrestricted Restn"cted
funds
fund
Total
funds
Income and endowments from
Donations and legacies
36,140
36,140
Charitable activities
General
5.196
5,196
Other trading activities
Other income
4.220
1.200
4,220
Total
46,756
46,756
Expenditure on
Charitable activities
Genera1
Warm
36,732
36.732
2,103
2.103
Total
36,732
2,103
38,835
NET INCOMEI(EXPENDITURE)
10.024
{2,103)
7,921
ReconcSllat5on of funds
Total funds brought forward
169.350
22.024
191.374
Total funds carried fO￿ard
179,374
19,921
199,295
Page 11
continued...

Border Grou
Of Ridin
Scio
For The Disabled
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
Tangible fixed assets
Improvements
Plant and
machinery
Motor
vehicles
property
Totals
Cost
At 1st April 2024
Disposals
227.796
20.564
1,000
249,360
1,000)
Al 31sl March 2025
227,796
20,564
248,360
Depreciation
At 1 sl April 2024
Charge for year
Eliminated on disposal
73,787
2.483
6.390
1,220
115
80,292
3,703
At 31 st March 2025
76.270
7,610
83,880
Net book value
At 31 st March 2025
151.526
164,480
At 31 st March 2024
154.009
14.174
885
169,068
Within Improvements to property. the arena constructed by the charity at a cost of £129,000, is not
depreciated. All other property improvements are deprectated at 1 OWO reducing balan￿.
Stocks
2025
2024
Stocks
8.400
9,900
Debtors: amounts falling due withFn one year
2025
2024
Prepayments
117
315
Creditors: amounts falling due wlth5n one year
2025
2024
Trade creditors
Accrued expenses
313
678
333
675
991
1.008
Page 12
continued,..

Border Grou
Of Ridin
Scio
For The Disabled
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
10.
Movement in funds
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
179.374
1,766
181.140
Restricted funds
Warm Room
19,921
(1,892)
18.029
TOTAL FUNDS
199.295
199,169
Net movement in funds, included in the above are as follows:
Incoming
Tesources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
42,802
(41,036)
1,766
Restrlcted funds
Warm Room
11.892)
{1,892)
TOTAL FUNDS
42,802
42,928)
Comparatlves for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
169.350
10,024
179,374
Restricted funds
Warm Room
22,024
(2,103)
19,921
TOTAL FUNDS
191.374
7.921
199.295
Page 13
continued...

Border Grou
Of Ridin
Scio
For The Disabled
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
10.
Movement In funds - continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
In funds
Unrestricted funds
General fund
46,756
(36,732)
10,024
Restricted funds
Warm Room
(2,103)
{2,103)
TOTAL FUNDS
46,756
38,835)
A current year 12 months and prior year 12 months combined poSit￿n is as follows:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
169,350
11,790
181,140
Restricted funds
Warm Room
22,024
(3,995)
18,029
TOTAL FUNDS
191,374
7,795
199,169
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
89.558
(77.768)
11,790
Restricted funds
Warm Room
(3.995)
(3,995)
TOTAL FUNDS
89.558
81.763)
7,795
Warm Room Fund
The Charity has a restricted fund for the Warm Room. which was constructed in 2010. It is being
depreciated on an annual basis at a rate of 10 /0 of net book value.
Page 14
continued...

Border Grou
Of Ridin
Scio
For The Disabled
Notes to the Financial Statements - continued
for the
ear ended 31st March 2025
11.
Related party disclosures
There were no related party transactions for the year ended 31st March 2025.
Page 15