APPENDIX 3
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Scottish Charity Regulator
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a =" ._ ¥i 7 . et 2 |
Report to the ____Charity name Independent examiner’s report on the accounts
trustees/members of RDA Forres, Nairn; &aDistrict SCIO |
Registered charity SC p,-, |
number LL 047420 :
On the accounts of the [| Period start date | | Period end date ||
charity forthe period == Day =| Month = Year _ __ Day |_Month | Year |
to
|
——= 1 = L AugE i= 2024——s a } 31 4 July— = = 2025
Set out on pages = - 4
| 7 fs | > ;
7 humbers fecal sheet) |
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner 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
Basis 44(1) (c) of the Act and to state whether particular matters have come to my attention.
of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. 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 _ In the course of my examination, no matter has come to my attention [other- than that
statement disclosed on the attached page]
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.
Relevant professionalSigned:Name: aor ES14111WHOGE Date: tae ut 7 asm |
qualification(s) or body {_ /
Address:ree James3 WellingtonWallaceRoad,FCCANairn,00418401V12
4RE
Mobile 07818878142, Email
jwallace@albabusiness.co.uk
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‘Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the followi ; “OSCR will accept digital or typed signatures.
APPENDIX1
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| Period startdate| ____Periodenddate
Scottish Lerom| Day __| Month ree}oO poe —|| Month Year —
Office Charity Regulator | 1 8 24 | | 31 | y | 2s |
of the Scottish Charity Regulator OB = ae :
Reference and administration details
Other Charityname RDA. Forres, Naim & District SIO. 8=8=8=2=~~CSCSCS~~~~S«~S
names charity is knownby | Oo ee a— SEES— |
Registered oe en ef
Charity’s charity number $C 047420 |
principal address Harbour House — —
69) Harbour Street a ;
opener. Elgin a |
- So
Moray 7 |
(Postcode = IV305RU
Names of the charity trustees on date of approval of Trustees’ Annual Report
1 Emma Gregg Chair | |
32 | AmandaMerlys Manisty King ViceTreasurer Chair | | : |
; ; | 7 7 Z
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1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
Structure, governance and management Type of governing document Association Constitution | Trustee recruitment and appointment — Triistees are appointed at the Associations AGM annually & serve for three years, retiring at the third year , although they are eligible for re-election Objectives and activities Charitable purposes ToAssociation promotethe objectives of the Riding for the Disabled : Opportunity by providing people with disabilities, the their to nde & to interact with ponies, to the benefit of health & wellbeing Summary of the main activities During the school term we provide ponies, instruction & in relation to these objects volunteer assistance to children in Forres, Nairn & District, who benefit from our services in order that the-objectives of the Association are met. To date we have been able to do this without making any charge to the participants.
2
APPENDIX 41
Achievements and performance Summary of the main achievements of We provide riding & instruction to 28 children with special the charity during the financial period needs weekly from local schools, as well as a few children with special needs on an individual basis, all of whom are assisted in their development as a result of our facilities & activities We also hold fortnightly sessions for seniors who have dementia, these participants attend with their carers for sessions of brushing & petting the ponies. They then have tea, cake & a social time together with their carers & our volunteers. This is beneficial to those with dementia & provides a welcome. social break for their relatives/carers
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|onBrief statement of the charity's policy|as reported in previous yearswe|hold reserves|to the present extent|
|reserves|(see|details on accompanying|pages). We hold|these|in order to|fulfill|
||the recommended two years running|costs,|advised|to charitable|
|‘bodies.|With our Association|facing|ever increasing|costs our|
|dividend|income|helps|to form a|buffer when we|might experience an|
|.|excess|of expenditure|over income &|allows|us|to|provide|our|
|services without us having|to charge those who|directly|benefit from|
|it.|
|Detalls|
|of|any|deficit|no deficit to report|:|||
|Donated facilities and services|(if any)|We received financial|donations|during|the year ( see accompanying|
|sheets).|
|Some|local businesses|assist|by sponsoring|ponies & we welcome|
|the|services of|some|30-40|volunteers who|lead|ponies,|assist|the|
|children & carry out|all the|duties|necessary|for us|to operate.|
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3
APPENDIX 1
Other optional information
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The trustees declare that they have approved the trustees’ report above.
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Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital ;
signaturesor typed E- G regg Merlys5 ( Bking :
Full name(s) Emma Gregg < oss —_—
Merlys Barbara King
Position (e.g. Chair) |
Chair Treasurer
Date ;
(V-(7.25 i@(\2 ES4
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4
APPENDIX2
- gc 047420
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Section B Statement of balances
Categories Unavsticted Restricted funds Expendableendowment endowmentPermanent — TUN current Totallast period
Details funds funds
— to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Surplus Sens sence || [56880] | |=||54437|
/ (deficit) shown on receipts and 11889 P| 2443
Ch nb rn on mia)
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to neorest £ to nearest£
= =
Total [aes
Details Fund to which asset belongs Cost (If available) Currentevellable)value (if Last year
to nearest £ to nearest £ to nearest£
Total
Details Fund to which lability relates Amount due Last year
to nearest £ to nearest£
Total
Dataite Fund to which ability relates pmricclny Last year
— — —— to nearest £ to nearest£
Total
onSignedbehalf by ofoneall or the two trusteestrustees Signature Print Name Date of
| - wkAS ES MerlysEmma GreggB King (3rer Ob
Please note - OSCR will gécept digital or typed signatures - ss
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2013-04-02 Copy of Trustees AR Ap2 excelds / Statement of balances
2
December 2007
APPENDIX 2
= SC 047420
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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) - Type of activity or project supported sci : mater grants =: ———a= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid : C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ C4b Trustee expenses - trustees details Transaction Balance CS Nature of relationshi Nature of transaction amount oid outstandingperiod end at(£) andTraco n sane c tionsted persons with trustees =A.i Se a ee 2013-04-02 Copy of Trustees AR Ap2 excel.xis / Notes 3 December 2007
APPENDIX2
- $c 047420
Additional analysis (1)
Analysis of receipts and payments
1 Donations Wrensfunds saad © Expendablequant endoumnantPermanent Toth current! oi inct peried to fund fund period ee nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ | ae a |ee a | 2s18 EC meee... | aan | nissan Senet |METER nn | ad oa EE | 2 Grants Unrestricted Restricted funds Total current Total last period to nearestfunds £ to nesrest £ toportednearest £ to nearest £ 3 Gross receipts from other charitable activities Grveetrictedfads = nccwicted finds: © Expendableendowment endowmentPermanent Total current: ciset period to funds funds ya as nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ aeres|| eSae)eS | || ae |Geen [ae | a e |alien as | E | hae |=a ee |ee ae | ea ee |eee a | Tosa aioe 4 Payments relating directly to charitable activities Unvesutetedfunds — ictttedinds Expendable endsument calemaekPermanent Total current Total last period to funds funds pores | nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ es 47a Ce | | a | es |__ aoa a 2 es | a | =e | Ce ee Sneed |eee ee | eS |ees a || =e| aaeareans aaa: | SSS|ee ae | aa | ineaettiee [ae |ee Teal | jsarae [=a |
2013-04-02 Copy of Trustees AR Ap2 excel. xtsAdditional notes (1)
December 2007
Riding for the Disabled Assn: Forres, Nairn & District SCIO Receipts & Payment for the year 1st Aug 2024-31st July 2025
| Income | Jul-25 | Jul-24 | |
|---|---|---|---|
| Grants&Donations | 23104 | 14087 | |
| Fund Raising | 6074 | 7014 | |
| Sponsors | 4536 | 4310 | |
| Sales | 1348 | 743 | |
| Teawith pony | 80 | 0 | |
| Other | 206 | 838 | |
| Other Income: | |||
| Bank interest& | |||
| IncomeinvestmentBlackRock | 3299 | 2121 | |
| 38647 | 29113 | ||
| Expenditure | |||
| Hire exp. Ponies | 14732 | 14455 | |
| Instruction | 2402 | 4281 | |
| Premises&equipment | 4202 | 4766 | |
| Fees&Insurance | 1632 | 55 | |
| Teawithpony | 633 | 622 | |
| FundRaisingexp. | 349 | 140 | |
| CostSponsors | 92 | 175 | |
| Itemsre-sale | 1947 | 940 | |
| SundryExp | 724 | 970 | |
| Admin | 45 | 266 | |
| 26758 | 26670 | ||
| surplus/deficit | 11889 | 2443 | |
| Currenta/c | 13769 | ||
| TermDeposits | 55000 | ||
| BlackRock | 43175 |
Notes on the accounts RDA Forres, Nairn & District SCIO 1st August 2024 - gist July 2025
Income; Grants
Bank Scot.Foundatn 10000 Newbold Legacy 5000 Foundation Scotland 3824 sees. 500 19324 Donations Just Giving 718 Highland M/Cycle Clb 200 Forres Golf Club.Flr 770 Lorna Ross, tin 201 Funeral colts. 241 RSCD 300 Carlton Care 100 Anon.Individuals 660 H's Mum 240 Nairn Dunbar Golf Clb 350 3780
Sponsors Gala Earth Science(x2) Susan Ralph St Giles Centre(A Chisholm) Scotplant Brodie Kennels Forres Golf Club R&R Urquhart
| gist July 2025July 20252025 | |
|---|---|
| FundRaising | |
| DrillRideevent | 2260 |
| "" stalls | 237 |
| Coffeeam | 855 |
| LesClynnecoffeeam | 710 |
| JumbleSale | 520 |
| Scot.Gardens.BayC | 375 |
| CarBoot | 90 |
| Events/Games | 881 |
| RagBin@Mvets | 146 |
| 6074 | |
| Other | |
| Busdonations&Memberships | |
| 206 |
Other Bus donations & Memberships 206 Sundry expense Osprey Bus 539 Audit fee don.SEND 100 F Heritage Trst 40 Darcey.Ryl visit 30 Bouquet Ryi visit 15 724