IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh061407282023-03-31061407282024-03-31061407282023-04-012024-03-31061407282022-03-31061407282022-04-012023-03-31061407282023-03-3106140728ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-3106140728ns15:PoundSterling2023-04-012024-03-3106140728ns11:FRS1022023-04-012024-03-3106140728ns11:IndependentExaminationCharity2023-04-012024-03-3106140728ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106140728ns11:FullAccounts2023-04-012024-03-3106140728ns11:CharitiesSORP2023-04-012024-03-3106140728ns16:EnglandWales2023-04-012024-03-3106140728ns11:RegisteredOffice2023-04-012024-03-3106140728ns0:Trustee12023-04-012024-03-3106140728ns0:Trustee32023-04-012024-03-3106140728ns0:Trustee42023-04-012024-03-3106140728ns0:Trustee52023-04-012024-03-3106140728ns0:Trustee22023-04-012024-03-3106140728ns11:CompanySecretary12023-04-012024-03-3106140728ns0:TotalUnrestrictedFunds2023-04-012024-03-3106140728ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106140728ns0:Activity82023-04-012024-03-3106140728ns0:Activity8ns0:TotalUnrestrictedFunds2023-04-012024-03-3106140728ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106140728ns0:Activity82022-04-012023-03-3106140728ns0:Activity92023-04-012024-03-3106140728ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-3106140728ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106140728ns0:Activity92022-04-012023-03-3106140728ns0:Activity112023-04-012024-03-3106140728ns0:Activity11ns0:TotalUnrestrictedFunds2023-04-012024-03-3106140728ns0:Activity11ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106140728ns0:Activity112022-04-012023-03-3106140728ns0:Activity122023-04-012024-03-3106140728ns0:TotalUnrestrictedFundsns0:Activity122023-04-012024-03-3106140728ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106140728ns0:Activity122022-04-012023-03-3106140728ns0:Activity132023-04-012024-03-3106140728ns0:TotalUnrestrictedFundsns0:Activity132023-04-012024-03-3106140728ns0:TotalRestrictedIncomeFundsns0:Activity132023-04-012024-03-3106140728ns0:Activity132022-04-012023-03-3106140728ns0:TotalUnrestrictedFunds2023-03-3106140728ns0:TotalRestrictedIncomeFunds2023-03-3106140728ns0:TotalUnrestrictedFunds2024-03-3106140728ns0:TotalRestrictedIncomeFunds2024-03-310614072822023-04-012024-03-310614072832023-04-012024-03-310614072812023-04-012024-03-310614072812022-04-012023-03-3106140728ns10:OwnedAssets2023-04-012024-03-3106140728ns10:OwnedAssets2022-04-012023-03-3106140728ns0:TotalUnrestrictedFunds2022-04-012023-03-3106140728ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3106140728ns0:Activity8ns0:TotalUnrestrictedFunds2022-04-012023-03-3106140728ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3106140728ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-3106140728ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3106140728ns0:TotalUnrestrictedFundsns0:Activity122022-04-012023-03-3106140728ns0:Activity12ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3106140728ns0:TotalUnrestrictedFundsns0:Activity132022-04-012023-03-3106140728ns0:TotalRestrictedIncomeFundsns0:Activity132022-04-012023-03-3106140728ns10:FurnitureFittings2023-03-3106140728ns10:FurnitureFittings2023-04-012024-03-3106140728ns10:FurnitureFittings2024-03-3106140728ns10:FurnitureFittings2023-03-31
REGISTERED COMPANY NUMBER: 06140728 (England and Wales)
REGISTERED CHARITY NUMBER: 1119208











Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

West Suffolk Group Riding For The
Disabled Association

West Suffolk Group Riding For The
Disabled Association






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Report of the Trustees 1 to 3

Statement of Trustees' Responsibilities 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 14

West Suffolk Group Riding For The
Disabled Association (Registered number: 06140728)

Report of the Trustees
for the Year Ended 31 March 2024


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 2024. 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 public benefit
The Trustees are aware of and apply the Charity Commission's guidance on public benefit. In so doing, the trustees work closely with local schools to provide physically and mentally disabled children the opportunity to have weekly riding lessons during school term times. The Charity also gives regular lessons to children referred to the Group by physiotherapists and to disabled adults. Tuition is provided by qualified instructors and teams of volunteers in an environment that is encouraging, enjoyable and safe. This benefits the riders by helping to develop motor skills and self-confidence positively impacting their general health and well-being. In providing this service the safety and welfare of riders, staff and animals remains paramount and the Trustees keep this aspect of the Charity's work under constant review.

Volunteers
Voluntary instructors and helpers staff all rides and the Trustees wish to extend their sincere thanks for all the hard work done by all involved with the Group during the past year.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Incorporation and constitution
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.

The company was formed on 6th March 2007 and registered with the Charity Commissioners for England and Wales on 15th May 2007. It commenced charitable activities on 1st August 2007, superseding unincorporated charity 'Riding for the Disabled Association West Suffolk Group', registered charity No 1074382, from which all assets and liabilities (comprising the general fund) were transferred on 31st July 2007. The company operates within the rules of its Memorandum and Articles of Association adopted by the members at general meeting on 25th September 2006.

The company is limited by guarantee and does not have a share capital. The liability of members on a winding up is limited to £1.

The company (hereafter called 'the Group') is a member of the 'Riding for the Disabled Association incorporating Carriage Drive', registered charity number 244108, and the Group operates in accordance with the membership agreement with that charity dated 21st March 2007.

Management
A management committee administers the Group. At the accounting date there were committee members who are the charity's trustees and company officers. In accordance with the constitution, the group members elect the Management Committee at annual general meeting. For the purposes of company law the directors and secretary in office during the period and since the balance sheet date were:

Mrs S.A. Price Chairman
Mrs A.J. Evans Group Organiser / Secretary
Mr C.M. Barlow Treasurer Resigned 31st May 2024
Mrs E. Nobbs
Mrs E.M. Morgan


West Suffolk Group Riding For The
Disabled Association (Registered number: 06140728)

Report of the Trustees
for the Year Ended 31 March 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Activities and Annual Review
The Group organises rides for disabled adults and children within the local area from Barrow Hall Stables, Barrow, Bury St Edmunds. Rides are provided during school term times.

Financial review
Accounts
The Statement of Financial Activities summarises the income and expenses for the year and show the current state of the finances, which the Trustees consider is satisfactory. Income by way of fund raising, donations and fees amounted to £10,138 and other income of interest on deposits was £295. Total expenditure for the year was £13,375; being in the main, riding expenses of £9,86 which included £1,796 depreciation on the hut and other equipment. Administration and other costs amounted to £1,716 Net deficit for the year was £2,942.

The Trustees and Group members wish to record their thanks to all who made donations to the Group during the year.

Investment powers and policy
The Group trustees have wide powers of investment under the Memorandum and Articles of Association as regards investment of surplus funds. Having regard to the need for liquidity and low investment risk, the trustees invest the balance of available funds over that immediately required on an interest bearing deposit account. Average annual interest was earned at a rate of just over 0.1 %.

Reserves policy
Virtually all the Group's income is received by way of donations or from fund raising events and as such the level of income is uncertain and subject to significant annual variation. In the trustees opinion it is prudent to maintain reserves at between two to three years cover of estimated operating expenses in order to provide an uninterrupted service to the local community. Reserves at 31st March 2024, being £23,041, were slightly above that range after taking depreciation into account.

Other matters
The Group's main bankers are HSBC at Bury St Edmunds.

The Group's accounts for the year do not require an independent examination under the Charities Act 2011; however we are grateful to Knights Lowe Limited of Bury St Edmunds who have completed a non-statutory review.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06140728 (England and Wales)

Registered Charity number
1119208

Registered office
Felton's Lodge
Barrow Hill
Barrow
Bury St Edmunds
IP29 5DX


West Suffolk Group Riding For The
Disabled Association (Registered number: 06140728)

Report of the Trustees
for the Year Ended 31 March 2024

Principal address
Felton's Lodge
Barrow Hill
Barrow
Bury St Edmunds
Suffolk
IP29 5DX

Trustees
C M Barlow (Treasurer)
Mrs A J Evans (Group Organiser)
Mrs E M Morgan
Mrs E Nobbs
Mrs S A Price (Chairman)

Company Secretary
Mrs A J Evans

Independent Examiner
Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Bankers
HSBC Bank plc
54 Abbeygate Street
Bury St Edmunds
IP33 1LJ

Approved by order of the board of trustees on 20 June 2024 and signed on its behalf by:





Mrs S A Price - Trustee

West Suffolk Group Riding For The
Disabled Association

Statement of Trustees' Responsibilities
for the Year Ended 31 March 2024

The trustees (who are also the directors of West Suffolk Group Riding For The Disabled Association for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner's Report to the Trustees of
West Suffolk Group Riding For The
Disabled Association

Independent examiner's report to the trustees of West Suffolk Group Riding For The Disabled Association ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

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.








James Knights

Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

9 August 2024

West Suffolk Group Riding For The
Disabled Association

Statement of Financial Activities
for the Year Ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 7,307 - 7,307 7,989

Other trading activities 3 2,831 - 2,831 3,742
Investment income 4 295 - 295 79
Total 10,433 - 10,433 11,810

EXPENDITURE ON
Charitable activities
Pony Hire 9,863 - 9,863 7,209
Insurance 197 - 197 203
Sundries 1,433 - 1,433 1,019
Depreciation 1,796 - 1,796 1,796
Bank Charges 86 - 86 93
Total 13,375 - 13,375 10,320

NET INCOME/(EXPENDITURE) (2,942 ) - (2,942 ) 1,490


RECONCILIATION OF FUNDS
Total funds brought forward 25,983 - 25,983 24,493

TOTAL FUNDS CARRIED FORWARD 23,041 - 23,041 25,983

West Suffolk Group Riding For The
Disabled Association (Registered number: 06140728)

Balance Sheet
31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 2,122 - 2,122 3,917

CURRENT ASSETS
Cash at bank 20,919 - 20,919 22,066

NET CURRENT ASSETS 20,919 - 20,919 22,066

TOTAL ASSETS LESS CURRENT LIABILITIES 23,041 - 23,041 25,983

NET ASSETS 23,041 - 23,041 25,983
FUNDS 9
Unrestricted funds 23,041 25,983
TOTAL FUNDS 23,041 25,983

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.


West Suffolk Group Riding For The
Disabled Association (Registered number: 06140728)

Balance Sheet - continued
31 March 2024

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 20 June 2024 and were signed on its behalf by:





C M Barlow - Trustee





S A Price - Trustee

West Suffolk Group Riding For The
Disabled Association

Notes to the Financial Statements
for the Year Ended 31 March 2024

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.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The charity is a private company, limited by guarantee, and registered in England & Wales.

Income
Donations and similar income is recognised in the accounts upon receipt or when the Trustees are reasonably certain of receipt, any conditions of receipt are met and the value can be reliably measured.
Income from fund raising is reported gross.
Investment income is included in the accounts when receivable.

The value of voluntary help is not included in the accounts but is described in the Trustees Annual Report.

Resources expended

Liabilities are recognised when there is a legal or constructive obligation on the charity to pay out resources.
Expenditure to replace tack and equipment is written off in the period it is incurred.

The cost of the arena is written off over two years from january 2020. The cost of the hut is written off over five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.



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.


West Suffolk Group Riding For The
Disabled Association

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis. The charity's business activities, together with the factors likely to affect its future development, performance and position are set out in the strategic report and report of the Trustees. The company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the c charity should be able to manage its business risk successfully. After making enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of signing these financial statements. The trustees believe that the company has sufficient facilities in place to meet its current obligations and has sufficient headroom in these agreements with the board having reasonable expectation that there are adequate resources to continues to adopt the going concern basis in preparing its financial statements.

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Gifts 2 (1 )
Donations 7,305 7,990
7,307 7,989

All donations for the year when recieved without restrictions.

The trustees wish to thank all who have so generously given to the Group during the year.

3. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Fundraising events 1,703 2,844
Riding Fees 1,128 898
2,831 3,742

4. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 295 79


West Suffolk Group Riding For The
Disabled Association

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. NET INCOME/(EXPENDITURE)

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

2024 2023
£    £   
Depreciation - owned assets 1,795 1,796

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,989 - 7,989

Other trading activities 3,742 - 3,742
Investment income 79 - 79
Total 11,810 - 11,810

EXPENDITURE ON
Charitable activities
Pony Hire 7,209 - 7,209
Insurance 203 - 203
Sundries 1,019 - 1,019
Depreciation 1,796 - 1,796
Bank Charges 93 - 93
Total 10,320 - 10,320

NET INCOME 1,490 - 1,490


RECONCILIATION OF FUNDS
Total funds brought forward 24,493 - 24,493

TOTAL FUNDS CARRIED FORWARD 25,983 - 25,983

West Suffolk Group Riding For The
Disabled Association

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 and 31 March 2024 16,978
DEPRECIATION
At 1 April 2023 13,061
Charge for year 1,795
At 31 March 2024 14,856
NET BOOK VALUE
At 31 March 2024 2,122
At 31 March 2023 3,917

9. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 25,983 (2,942 ) 23,041

TOTAL FUNDS 25,983 (2,942 ) 23,041

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 10,433 (13,375 ) (2,942 )

TOTAL FUNDS 10,433 (13,375 ) (2,942 )


West Suffolk Group Riding For The
Disabled Association

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 24,493 1,490 25,983

TOTAL FUNDS 24,493 1,490 25,983

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 11,810 (10,320 ) 1,490

TOTAL FUNDS 11,810 (10,320 ) 1,490

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 24,493 (1,452 ) 23,041

TOTAL FUNDS 24,493 (1,452 ) 23,041

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 22,243 (23,695 ) (1,452 )

TOTAL FUNDS 22,243 (23,695 ) (1,452 )

West Suffolk Group Riding For The
Disabled Association

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.