RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER SC010025
RECEIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MAY 2025
RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER SC010025
Contents
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|Trustees, Officers|and|Professional|Advisors|4|
|Trustees|Report|2 to|3|
|Independent|Examiner's|Report|4|
|Receipts|and|Payments Account|5|
|Statement|of Balances|6|
|Notes|to the|Accounts|7|
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER $C010025 TRUSTEES, OFFICERS AND PROFESSIONAL ADVISERS
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TRUSTEES
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hairperson resigned 06.06.2025 signed 06.06.25 reasurer signed 30.05.25
ecretary
hairperson from 12.06.2025 signed 27.08.2024 ppointed as Trustee 27.08.2025 ppointed as Trustee 12.06.2025 ppointed as Trustee 12.06.2025
CONTACTADDRESS - INDEPENDENT EXAMINE® ACCOUNTANTS
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nts
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BANKERS : Bank of Scotland 90 High Street ELGIN CHARITY NUMBER : $C010025
CONSTITUTIONAL FROM : SCIO (Scottish Charitable Incorporation Organisation) From 28th January 2016
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER $C010025
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MAY 2025
CURR
hairperson resigned 06.06.2024 signed 06.06.24 reasurer signed 30.05.25
ecretary from 08.06.23
hairperson from 12.06.2025 signed 27.08.2024 ppointed as Trustee 27.08.2025 ppointed as Trustee 12.06.2025 ppointed as Trustee 12.06.2025
CONTACT ADDRESS
Constitution The charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 28th January 2016. The charity was previously an unincorporated but changed its legal form to a SCIO. The assets of the unincorporated concern were transferred to the SCIO on 28th January 2016. It has a single tier structure and as such, the trustees are members of the charity.
Recruitment and Appointment of Trustees One third of the Trustees shall retire at each Annual General Meeting (but shall be eligible for re-election) with those longest in office retiring first. The charity members are responsible for electing Committee members to replace those who are retiring.
Charitable Purpose The objects of the charity are to promote the objects of the Riding For The Disabled Association incorporating Carriage Driving, a charity registered under Charity Number SC039473 by providing disabled people with the opportunity to ride and/or to carriage drive, to benefit their health and well being in the Moray area.
Activities and Achievements
We have provided a services to riders from schools, day centres and individuals, with all sessions sessions being supported by our four riding instructors and a band of volunteers. Some of our riders have been working towards qualifications reconised by RDA National.
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER SC010025
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST MAY 2025 (Continued)
Financial Review
The charity has achieved total income for the year of £32,216 (2024 £46,252) derived mainly from grants, donations, fundraising activities and ‘riders’ donations.
Expenditure totals £36,630 (2024 £29,074) for the year, giving an overall net (deficit)/surplus of (£4,414), (2024 £17,177) being carried from/to reserves. At the year end total reserves were £74,166 of which £1,201 were restricted.
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Reserves policy
The Statement of Balances shows funds at the year end of £74,166 (2024 - £78,580) which are held by the charity for use in future charitable events and activities. Included in the 2025 balance £1,201 (2024 £8,701) is a restricted fund.
Approved by the Trustees and signed on their behalf
Trustee
Date: [O72 (2, 25
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER SC010025
Independent Examiner's Report to the Trustees of Riding for the Disabled Moray
| report on the accounts of the charity for the year ended 31st May 2025 which are set out on pages 5 to 7.
Respective Responsibilities of Trustees and Examiners
The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
independent Examiner's Statement
in the course of my examination, no matter has come to my attention
- 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 Accounting 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 —
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Date: 17/1& [4°
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER SC010025
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MAY 2025
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|Unrestricted|Restricted|Yearended|Year ended|
|Funds|Funds|31/05/2025|31/05/2024|
|Receipts|£|£|£|£|
|Donations|15,051|0|15,051|3,406|
|Receipts from|fundraising|activities|Note|1|6,738|0|6,738|10,252|
|Gross|receipts|from trading|8,379|0|8,379|10,169|
|Interest|1,353|0|1,353|963|
|Grants|0|695|695|21,462|
|Total|receipts|31,521|695|32,216|46,252|
|Payments|
|Expenses|for fundraising|activities:|
|Items|for fundraising|950|0|950|664|
|Total expenses for fundraising|activities|950|0|950|664|
|Gross|trading|payments:|
|Pony|Costs|0|6,891|6,891|4,459|
|Hire|of facilities &|ponies|18,508|0|18,508|11,643|
|instructors’|fees|4,378|0|4,378|4,065|
|Total|gross trading|payments|22,886|6,891|29,777|20,167|
|Payments|relating|directly|to|charitable|activities:|
|Postage,|stationery and|printing|305|0|305|262|
|Insurance|and|subscriptions|999|0|999|460|
|Hall|Hire|220|0|220|166|
|RDA|Clothing|1,047|0|1,047|1,586|
|Repairs|and|renewals|0|0|0|62|
|Electricity|57|0|57|0|
|Sundry|131|0|131|251|
|Tack|219|0|219|133|
|Judging|Expenses|74|0|74|0|
|Competition|Fees|159|0|159|0|
|Supplies for|Regional|Championships|0|0|0|278|
|ASDA Grant|0|53|53|1,569|
|Horses|for Health|&|St James|Tea|with|Pony|Grant|0|546|546|652|
|Event Tickets|578|150|728|216|
|Asdan|& YELA|75|545|620|222|
|Laptop|Upgrade|- website|120|0|120|620|
|Expences|to|represent RDA|at Westminster Abbey|0|0|0|200|
|Nov 23|Conference|fees|&|Travel|0|0|0|476|
|Rider|Supplies|574|0|574|1,091|
|Trophies|&|engraving|41|10|51|0|
|4,599|1,303|5,903|8,244|
|Total payments|28,435|8,195|36,630|29,075|
|Surplus/(Defecit)|for year|3,085|(7,500)|(4,414)|17,177|
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER $C010025
STATEMENT OF BALANCES AS AT 31ST MAY 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Bank and cash in hand | £ | £ | |
| Opening balance Surplus/Deficitforyear |
78,580 (4,414) 74,166 |
61,403 17,177 78,580 |
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| Reserves | |||
| Restricted Funds | Note 4 | 1,201 | 8,701 |
| Unrestricted funds | 72,965 | 69,879 | |
| 74,166 | 78,580 |
At 31st May 2025, the charity owned Ponies worth an estimated £2,500, equipment of £3,200 and a Pony shelter worth £1,500
Approved by the Trustees and signed on their behalf.
Trustee Trustee
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Date: 1'O.12. 2¢
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RIDING FOR THE DISABLED MORAY (SCIO) SCOTTISH CHARITY NUMBER $C010025
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025
| 2025 £ |
2024 £ |
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|---|---|---|
| Note 1 -Receiptsfromfundraising activities PennyPots Local sales Raffles SpeysideCarStagesParking Fundraising RagBag Christmes Cards Kiltwalk2023 Designated Funds Towards Nationals |
155 0 2817 1466 4532 168 0 0 600 6,738 |
298 1,167 5,078 0 3,010 227 36 436 0 10,252 |
Note 2 - Trustees remuneration and expenses No remuneration was paid to trustees during the year (2024 - nil)
Note 3 - Transactions with Trustees None
Note 4 - Restricted Funds
| Opening balance |
Grant | Grant | Closing balance |
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|---|---|---|---|---|---|---|
| TrophyGrant StJames Place Benzie Foundation Asda Foundation Scotmid Gordon & Ena Baxter |
01/06/24 40 546 8,062 53 0 0 |
Income 0 0 0 0 150 545 |
Expenditure 10 546 6,891 53 150 545 |
Transfers | 0 0 0 0 0 0 |
31/05/25 30 Trophy 0 1,171 Benzie 0 0 0 |
| Foundation | 8,701 | 695 | 8,195 | 0 | 1,201 |
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