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REGISTERED COMPANY NUMBER: 06528139 (England and Wales)
REGISTERED CHARITY NUMBER: 1123482














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

MORPETH GROUP RIDING FOR THE DISABLED

MORPETH GROUP RIDING FOR THE DISABLED

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

MORPETH GROUP RIDING FOR THE DISABLED (REGISTERED NUMBER: 06528139)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
To provide the objects of the Riding for the Disabled Association incorporating Carriage Driving, a charity registered under charity number 244108 ("RDA") by providing disabled people with the opportunity to ride and/or carriage drive to benefit their health and well-being.

Public benefit
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's objectives and aims and in planning future activities.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Morpeth Riding for the Disabled Association is a charity focused on providing therapeutic horse riding lessons to people with developmental and physical disabilities as well seeking to improve the lives of those with mental health difficulties. During the period 2022/2023 we have worked hard to get lesson back to pre-covid level. We offered riding sessions on Mondays, Tuesdays, Thursdays and Fridays to over 100 regular users.

FINANCIAL REVIEW
Financial position
At 31 March 2023, the charity had an unrestricted general fund balance of £33,206, a designated fund balance of £4,961 and a restricted fund balance of £17,500.

Reserves policy
The trustees aim to ensure that the charity holds sufficient reserves to meet its annual running costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have made an assessment of the major risks facing the charity and are satisfied that there are policies in place to minimise these risks.
















MORPETH GROUP RIDING FOR THE DISABLED (REGISTERED NUMBER: 06528139)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023


REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06528139 (England and Wales)

Registered Charity number
1123482

Registered office
Kirkley Hall
Kirkley
Ponteland
Northumberland
NE20 0AQ

Trustees
Ms M Macaulay (resigned 16.3.23)
Mrs T A Scott
Mrs P M Clegg (appointed 22.2.23)
J Peters-Jones
Mrs A J Foote (appointed 22.2.23)
M P Foote (appointed 22.2.23)
Ms R Walton (appointed 6.6.23)
G I Simmons (appointed 6.6.23)
Mrs C Peters-Jones
Ms K Howard (resigned 6.6.23)

Independent Examiner
Jane Harvey F.C.A.
Greaves Grindle
Chartered Accountants
Victoria House
Bondgate Within
Alnwick
Northumberland
NE66 1TA

Approved by order of the board of trustees on 23 October 2023 and signed on its behalf by:





Mrs T A Scott - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MORPETH GROUP RIDING FOR THE DISABLED


Independent examiner's report to the trustees of Morpeth Group Riding For The Disabled ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Jane Harvey F.C.A.

Greaves Grindle
Chartered Accountants
Victoria House
Bondgate Within
Alnwick
Northumberland
NE66 1TA

23 October 2023

MORPETH GROUP RIDING FOR THE DISABLED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 15,046 16,165 31,211 2,228

Charitable activities
Riding for the disabled 15 - 15 4

Other trading activities 2 9,519 - 9,519 4,577
Investment income 3 - - - 1
Total 24,580 16,165 40,745 6,810

EXPENDITURE ON
Raising funds 1,028 - 1,028 696

Charitable activities
Riding for the disabled 16,955 4,415 21,370 13,100
Total 17,983 4,415 22,398 13,796

NET INCOME/(EXPENDITURE) 6,597 11,750 18,347 (6,986 )
Transfers between funds 11 (3,647 ) 3,647 - -
Net movement in funds 2,950 15,397 18,347 (6,986 )

RECONCILIATION OF FUNDS
Total funds brought forward 35,217 2,103 37,320 44,306

TOTAL FUNDS CARRIED FORWARD 38,167 17,500 55,667 37,320

MORPETH GROUP RIDING FOR THE DISABLED (REGISTERED NUMBER: 06528139)

BALANCE SHEET
31 MARCH 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 8,810 8,667 17,477 15,413

CURRENT ASSETS
Debtors 9 - - - 1,104
Cash at bank and in hand 30,017 8,833 38,850 21,403
30,017 8,833 38,850 22,507

CREDITORS
Amounts falling due within one year 10 (660 ) - (660 ) (600 )

NET CURRENT ASSETS 29,357 8,833 38,190 21,907

TOTAL ASSETS LESS CURRENT
LIABILITIES

38,167

17,500

55,667

37,320

NET ASSETS 38,167 17,500 55,667 37,320
FUNDS 11
Unrestricted funds 38,167 35,217
Restricted funds 17,500 2,103
TOTAL FUNDS 55,667 37,320

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


MORPETH GROUP RIDING FOR THE DISABLED (REGISTERED NUMBER: 06528139)

BALANCE SHEET - continued
31 MARCH 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 23 October 2023 and were signed on its behalf by:





T A Scott - Trustee

MORPETH GROUP RIDING FOR THE DISABLED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice 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.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, 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, it 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 to the category. Where costs cannot be directly attributed to particular headings they have been allocated to 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.


Jumps and equipment - 20% on reducing balance
Saddlery - 20% on reducing balance
Tractor - 20% on reducing balance

Taxation
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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


MORPETH GROUP RIDING FOR THE DISABLED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 9,519 4,577

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest - 1

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 328 1,200

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.


6. EMPLOYEES

The charity had no employees for the year ended 31 March 2023 nor for the year ended 31 March 2022.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,228 - 2,228

Charitable activities
Riding for the disabled 4 - 4

Other trading activities 4,577 - 4,577
Investment income 1 - 1
Total 6,810 - 6,810

EXPENDITURE ON
Raising funds 696 - 696


MORPETH GROUP RIDING FOR THE DISABLED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   
Charitable activities
Riding for the disabled 13,100 - 13,100
Total 13,796 - 13,796

NET INCOME/(EXPENDITURE) (6,986 ) - (6,986 )


RECONCILIATION OF FUNDS
Total funds brought forward 42,203 2,103 44,306

TOTAL FUNDS CARRIED FORWARD 35,217 2,103 37,320

8. TANGIBLE FIXED ASSETS
Jumps and
Ponies equipment Saddlery Tractor Totals
£    £    £    £    £   
COST
At 1 April 2022 10,611 1,133 2,560 3,809 18,113
Additions 8,667 - - - 8,667
Disposals - (1,133 ) - (3,809 ) (4,942 )
Valuation adjustment (3,111 ) - - - (3,111 )
At 31 March 2023 16,167 - 2,560 - 18,727
DEPRECIATION
At 1 April 2022 - 407 922 1,371 2,700
Charge for year - - 328 - 328
Eliminated on disposal - (407 ) - (1,371 ) (1,778 )
At 31 March 2023 - - 1,250 - 1,250
NET BOOK VALUE
At 31 March 2023 16,167 - 1,310 - 17,477
At 31 March 2022 10,611 726 1,638 2,438 15,413


MORPETH GROUP RIDING FOR THE DISABLED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Gift aid receivable - 1,104

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accrued expenses 660 600

11. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 27,756 6,597 (1,147 ) 33,206
CJ Legacy designated fund 4,961 - - 4,961
Ponies designated fund 2,500 - (2,500 ) -
35,217 6,597 (3,647 ) 38,167
Restricted funds
Championship fund 2,103 (3,250 ) 1,147 -
Ponies restricted fund - 15,000 2,500 17,500
2,103 11,750 3,647 17,500
TOTAL FUNDS 37,320 18,347 - 55,667

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 24,580 (17,983 ) 6,597

Restricted funds
Championship fund 1,165 (4,415 ) (3,250 )
Ponies restricted fund 15,000 - 15,000
16,165 (4,415 ) 11,750
TOTAL FUNDS 40,745 (22,398 ) 18,347


MORPETH GROUP RIDING FOR THE DISABLED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund 37,242 (9,486 ) 27,756
CJ Legacy designated fund 4,961 - 4,961
Ponies designated fund - 2,500 2,500
42,203 (6,986 ) 35,217
Restricted funds
Championship fund 2,103 - 2,103

TOTAL FUNDS 44,306 (6,986 ) 37,320

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 4,310 (13,796 ) (9,486 )
Ponies designated fund 2,500 - 2,500
6,810 (13,796 ) (6,986 )
TOTAL FUNDS 6,810 (13,796 ) (6,986 )

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.