Charity reglstratlon number SC028616 (Scotlandl BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION LEGALAND ADMINISTRATIVE INFORMATION Trustee• {Appoinled 15 May 20241 (Appointed 15 May 2024} Ch•rity number {S¢otland) SC028616 Prln¢lp•l addre88 Newlands Eyemoulh Reslon BeThvickshire TD14 5LN Independent examlner Carol Lindsay CA 17 Walkergale Befwick-Upon-Tweed Northumberland TD15 1DJ
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION CONTENTS Page Trustees, report Independent examine¢s report Statement of financial aaivilies Balance sheet Notes lo the financial slatemenls 7-11
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and finanual statemenls for the yeaf ended 31 March 2025. The financial slalemenls have been prepared in acryxdance with the accounts.ng Pole$ sel out in note 1 to the finanoal statements and comply wrth the Group's governing document, the Charities and Trustee Investment {S¢xsllaTrJl Act 2005, the Charities Accounts (Scolland) Regulations 2C(E. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland- and the Chanties SORP -Accounling and Reporting by Chanties.. Slalement of Recommended Practice applicable to thafities preparing their accounts in accordan wrth the Finanaal Reporting Standard applicab in the UK and Republic of Ireland (FRS 102)". Objectives and activities BekshIre Group Riding for the Disabled Assooation (the Group) objectives are to provide nding facilities for disabled people in the Scnttish Borders. The RDA National is Ihe cenlre of ihe Federalion of Riding for the Disabled Association, to which the Be[wk$h1re Group belongs, but il is riot the parent charity. Public benefit In considering the operation. achievemenls. performance and finances of the Group, the trustees are satisfied that public benefii has been provided in accordan with the Charities and Trustee Investment (Scotlandl Act 2005 and guidance provided by the Office of the Scottish Charity Regulalor. The trustees have paid due regard lo guidance issued by the Office of the Sts)ttish Charity Regulator in deciding what activities the Group should undertake. Risk management The Grp is well aware of the Tisks It is facing and is addressing them. Achievernents and perfonnance Well, here we are again., another year has passed and I feel very lucky to be here. A huge thank you to all Group Volunteers who have kept things going. but espeually to Sharon. Susan and Lu who bo the brunt of the work. We continue to give a horsey experien to approximately 40 nders. vaullers and carriage drivers and we are mofe or less working al capaaty. Clients come and go and do not aayS make use of the pla Ihey are given. as do volunteers for various reasons. Thank you to Lucy White for slepping up and becoming a coach and lo Sandra, who has had to jump through hoops to be able lo coath again., and to all our other coaches who keep things tIng along. Our horses stayed much the same. viith onty Duncan joining us and doing well We also have Jaffy wailing in the wings, who we hope will come in after the summer. Shamus has done 10 years and will be retired when we have an able replacement ready. Our big spend this year has been the new riding surface and I think you will all agree thal it is a great improvement. Susan did a magnificent job raising the funds, as It was not cheapll A big ihank you musl also go to Philip. who organised Ihe removal of the old Surfa and the laying of the new. Other fund raising goes on much the same as befcrfe. wrth Coffee Momings. A Quiz and Duns Show - all very important events ensuring the Group is kept in the public eye and raising much needed vrtal funds at the same time. The Group Christmas cards were a great success and we will do this again for Christrnas.
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Riders. vaullers and carriage drivers took part in the RDA Virtual Championships and did us proud. We also had entries in the Creative Writing Compelilion. with two prize winners and we are about to take part in the Regional Arts & CTafts, which will be judged later in the year. Grade lesls start next week and although these seem a pest, they give us some idea of our dient's knowledge and helps the school and parents realise what we are doing. As a Group, I think we do pretty well with a wide variety of disabilities and I thank you all for your involvement and time. Any Group is only as good as its volunteers and I think we all do a good job. I would also like to thank all our Group Trustees. who see a different side of RDA and all do a splendid job keeping the Group on Irack Flnanclal review In the year the Group had income of £28,389 (2024. £24,159) and expenses of £21.067 (2024 £20.1721. which resulted In the Group recording a surplus for the year of £7.32212024. £3,987 surplus). There are no restricted or designated funds and all funds are held for the general purposes of the Group lo mèet ils charitable objectives. The trustees periodically review the Group's free reseNes. Much of the Group's assets are held as equipment and property which benefits the members and the public directly In addition, cash reserves are held lo cover the daily running expenses, as well as the periodic capital needs of the building and its aclivilies. This is required to develop the services le.g. provision of equipment) or to react lo changes in legislation or unforeseen emergencies.
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure. governanc• and managoment The Group Is an unincorporated association, mana9ed by a committee of volunteers who nJn the organisation on behalf ol rts members and nders. in accordance with 11$ Deed of Trust The committee acts as Iruslees ol the Group's resources The committee mee15 penodically lo discuss the Group's activilies and finances lo ensure th81 these are in line with the Group's objedive$. The trustees who served during the year were (Appointed 15 May 20241 (Appointed 15 May 20241 Statom•nt ol tru•te•s' r•sponsibilitie• The Iwslees are responsible lor preparing Ihe Truslees, Report and Ihe accounts in axordance with applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generally Accepted Accounling Pradicel The law aPpIable lo charities in Scotland requires the Iruslees Io Prepare accounts lor e8ch financial year which give a true and fair view of the slate of affairs of the Group and of the incoming fesources and application of resourcos of Ihe Group for that year. In preparing these accounts. the trustees are required to.. Selecl iuilable accounting policies and then apply them consistently., observe the melhods and principles in the Chanties SORP., make judgements and estimat88 that are r8880n8ble and prudent.. Stale whether applicable accounting standards have been followed, subjed lo any malenal departures disclosed and explained in the accounts.. and prepare the accounls on the going concern ba&s unless il is inappropTiate to presume that the charty will continue in operation. The Iruslees are responsible for keeping sufficienl accounling records that disclose with reasonable accuracy al any lime the financial position of the Group and enable them to ensure that the accounts comply with the Chafilies and Tfuslee Inveslmenl {Scolland) A 2005. the Charities Accounts (Scollandl Regulations 2006 and Ihe provisions of the trust deed. They are also responsible lor safeguarding the assets of the chanly and hence for taking reasonable steps for the prevention and deledion of fraud and olher irregularities. The Iruslees. report was approved by the Board of Trustees. Ichalrman) Tru51ee Dated 19 Decernb8r 2025
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION I report on Ihe financial statements ol the Group for th6 year ended 31 M8rch 2025. which are sel oul on pages S 10 11. Re•pectlvè re8pon•lbllltles of truste and examlner The Group's trustees are responsiblè for the preparation of the fin8ncaal s18temenls in 8ccordance wilh the lerms of the Charities and Trustee Investment (Scolland) Act 2LKI5 and the Charities Accounts {Scollandl Regulations 2006 The Group truslees nSider that the audit requiremenl of Regulation 10(1)lal-{cl of the Charities Accounts (SlIand) Regulations 2¢))6 does not apply. 11 is my responsibility lo examine the financial slalemenls as required under sèction 4411)(c) of the Charities and I Truslee Investment (slIand) Act 2005 and lo stale whelher part1J1ar matters have come to my attention. Basls of Independenl examlnerfg slatement My examination was carried OLrt In accordance wrth Regulation 11 of the Chanties Accounts (Scollandl Regulations 2C An examinat includes a review of the accounting records kepl by the charity and a comparison of the accounts presented wilh those records 11 also includes consideration of any unusual items or disclosures in the a¢UnIs. and seeking explanalions from you as Iruslees concerning any such matters. The procedures underiaken do not provide all the evidence that would be required In an audit, and con58quenlly I do nol expre85 an audit opinion on the view given by the accounts. Indopondent oxamlnerf• •t4tement In the course ol my examination. no matter h8s come lo my attention 1 whid) gives me re880n8ble (USe lo believe th81 in any m8lerial resp8¢1 the requirements. to keep acLx*unling records in accordance wrth Seclion 44111{al of the Charities and Trustee Investment I (Scollandl Act 2C(J5 and Regulation 4 of the Charrties Accounts {Scotland) Regulalions 2(K6. and to prepare ffinanaal statements which accord with the ar£ounlin9 records and comply with Re9ulation 8 of the Chanlies Accounts (Scollandl Regulations 21x6 have not been mel. or 2. to which, in my opinion, attention should be drawn in order lo enable a woper understanding of the financial slalernenls lo be reached.
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre8tri¢ted funds 2025 Total 2024 Not08 Income and endowments from: Donations and legaaes Charitable activities Other 21,554 6.705 130 16.182 7.727 250 Total Income 28,389 24,159 nditure on., Raising lunds 107 617 Charitable activilies 20.960 19.555 Total re•ources èxpended 21.067 20,172 Net Income for thè yearl Net movèment In funds 7,322 3,987 Fund balances at 1 April 2024 65,783 61,796 Fund balances at 31 Mar¢h 2025 73,105 65,783 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Fixed ••80ts Tangible assels 10 70.569 37.106 Curr•nt •••Ot• Stocks Cash at bank and in hand 11 1.485 1,051 1,079 27,598 2.536 28,677 Credltorn.. amount8 falllng due wlthln one year Nel currenl assets 2,536 28.677 Totsl •s•ets l•s$ Currenl Il•bllltles 73.105 85.783 Income fund• Unreslflcted funds - general 73.105 65.783 73.105 65,783 The accounts were approved by the Trustees on 19 December 2025
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policles Charity Infonnatlon Berwickshire Group Riding for the Disabled Assoaalion (the Group) is an unincorporated charity. established by a Trust Deed and registered with the Office of the Scottish Charity Regulator {OSCR), number SC028616. 1.1 Accountlng conventlon The finanaal slalemenls have been prepared in accordance with the Group's goveming document, the Charities and Trustee Investment {Scolland) Act 2005, the Chanties Accounts Iscollandl Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" The Group is a Public Benefit Entity as defined by FRS 102. The Group has taken advantage of the provisions in the SORP for charities not lo prepare a stalemenl of cash flows. The financial statements are prepared in sterling, which is the fundional currency of the Group. Monetary amounls in these financial statements are rounded lo the nearest £. The accounts have been prepared under the historical cost convention, modified lo include the revaluation of certain financial instruments al fair value. The pnncipal accounting policies adopted afe sel out below. 1.2 Golng concern Al Ihe lime of approving the financial statements. the trustees havè a reasonable expedalion that the Group has adequate resources to continue in operational exislence for the foreseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charltsble funds Unreslricted funds are available for use al the discretion of the trustees in furtherance of their chantable oL4'ectives. 1.4 Incom• Income is recognised when the Group is legally entrtled lo il after any performance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt, Other donations are recognised once the Group has been notified of Ihe donation. unless performance conditions require deferral of the amount. Grants receivable are credited to the Statement of Financial Activities when the Group is entitled to receive them. 1.5 ExpendSture All expenditure is accounted for on an accruals basis. Costs are allocated to appropriate headings, based on the activities lo which they are attributable. Costs of raising funds are the expenses incurred in conne(aion with fundraising events.
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policles {Continued} 1.6 TangSble fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, nel of depreaation and any impaimienl losses. Depreciation is recognised so as to write off the cost or valualion of assets less their residual values over their useful lives on the following bases.. Land and buildings Fixtures, fittings & equipment 20°/o Slraighl Line 140/0 Slraighl Line 25°/o Straight Line 1150/9 Slraighl Line 110Q/o Slraighl Line The gain or loss ansing on the disposal of an asset is determined as Ihe difference belween the sale proceeds and Ihe carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalment of fixed assets Ai each reporting end dale, the Group reviews the carrying amounts of its tangible assets to determine whether there Is any Indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo determine the exlenl of the impaimienl loss (rf any). 1.8 Stock8 Stock is valued al the lower of Cost and net realisable value. 1.9 Cash and ¢aoh equlvalents Cash and cash equivalents indude cash in hand, deposits held al call with banks, other short-lemi liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Donatlons and legacle• 2025 2024 Donations Oonalions for Use of School Granls 11,655 1,899 11,372 3,560 1,250 21,554 16,182
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltsble actlvities 2025 2024 Sales Fundraising 697 6,008 682 7.045 6,705 7.727 Other 2025 2024 Other income 130 250 Ralslng fund8 2025 2024 Fundraising Fundraising expenses 107 617 107 617 Charltsble actlvltles 2025 2024 Depreaalion and impairment R.D A goods purchased Insurance v, farrier, feed etc. Rosetteslbadges elc. Equipment and repair$ Compelilion expenses MISlIaneouS Donationslmembership 7,097 314 1,844 8.198 121 1,599 257 1,270 260 5.359 616 1,708 6,532 119 1,692 147 3.122 260 20,960 19,555
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tru8tse8 No remuneration 12024 £Nil) directly or indirectly out of the funds of the Group was paH4 or payable for the year lo any Iruslee or lo any persons known lo be connected with any of them. No reimbursement {2024.' £Nill of expenses has been made or is due to be made lo any trustee in Tespect of the year. Employèes There were no employees during the year. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 10 Tanglble fixed assets L•nd •nd bulldlngi Flxtur••. Iiitln98 & •qulpmon¢ Totsl Cost Al 1 April 2024 Additions 34,847 40,560 63,574 98.421 40,560 Al 31 March 2025 75,407 63,574 138,981 DepreclatSon and Impalmiont Al 1 April 2024 Depreciation tharged in the year 24 320 3,421 36,995 3,676 61,315 7,097 Ai 31 March 2025 27,741 40,671 68,412 Carrylng amount Al 31 Mafch 2025 47,666 22.903 70.569 Al 31 March 2024 10.527 26.579 37.106 11 Stock$ 2025 2024 Finished goods and goods for resale 1,485 1.079 10-
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Unrestricted funds The unrestricted funds of the Group comprise the unexpended balances of donations and grants which are not subject lo speafic conditions by donors and grantors as lo how they may be used. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 General funds 65.783 28.389 {21.0671 73,105 Provlou8 year: At 1 April 2023 Incoming re8our¢e8 Resources At 31 March expended 2024 General funds 61,796 24.159 {20,1721 65,783 13 Related party transactlons There were no disdosable related party transactions during the year {2024.' None).
BERWICKSHIRE GROUP RIDING FOR THE DISABLED ASSOCIATION DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Donatlon8 and legacie8 Donations Donations for Use of School Grants 11,655 1,899 8,000 11.372 3,560 1,250 21,554 16.182 Incomlng resources frorn charltable actlvltle8 Sales Fundraising 697 682 7.045 6,705 7,727 Other IncomSng resourc0• Sundries 130 250 Total Incomlng resources 28,389 24,159 e8ex Costs of generating donation• and legaci•8 Fundraising expenses (1071 1617) Charltsble activltSes Depreciation R.D.A. goods purchased Insurance Vel, farrier, feed elc. Rosettesibadges Equipmenurepairs Competition expenses Miscellaneous Donationslmembership 7,097 314 1,844 8,198 121 1,599 257 1,270 260 5,359 616 1,708 6,532 119 1,692 147 3,122 260 120.960) {19,555) Surplus lor the Year 7,322 3,987 12