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 Pol￿e$ 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
Be￿￿kshIre 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[w￿k$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 Gr￿p 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 a￿ayS 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 t￿Ing 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 aPpI￿able 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
(S￿lIand) 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 (s￿lIand) Act 2005 and lo stale whelher part1￿J1ar 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
MIS￿lIaneouS
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