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REGISTERED COMPANY NUMBER: 04768911 (England and Wales)
REGISTERED CHARITY NUMBER: 1115854











REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

WINDSOR HORSE RANGERS LIMITED

WINDSOR HORSE RANGERS LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










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 14

WINDSOR HORSE RANGERS LIMITED (REGISTERED NUMBER: 04768911)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MAY 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 May 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 aims
The main objectives of the charity is to provide education in horsemanship and character training, physical mental and spiritual, for children and young persons under the age of 21 including handicapped children and young people who are resident in the United Kingdom through the provision of facilities for riding and the teaching of horsemanship.

Significant activities
During the year the charity continued to achieve it aims of educating children in the care of horses.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04768911 (England and Wales)

Registered Charity number
1115854

Registered office
Forest Green Road
Fifield
Berkshire
SL6 2NR

Trustees
K Meade Director
J Ridgway (resigned 15.11.23)
S Denham-Gallagher
B Clarke (resigned 4.10.24)
C Haly Director
C Mangan (appointed 4.7.23)
C Flew (appointed 4.7.23)
K Stillwell
C Kewell (appointed 2.11.24)
A Gros (appointed 28.1.25)

Company Secretary
C Haly


WINDSOR HORSE RANGERS LIMITED (REGISTERED NUMBER: 04768911)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MAY 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Ben Loveday
Cooper Parry Advisory Limited
First Floor, Davidson House
Forbury Square
Reading
Berkshire
RG1 3EU

Approved by order of the board of trustees on 18 February 2025 and signed on its behalf by:





C Haly - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WINDSOR HORSE RANGERS LIMITED


Independent examiner's report to the trustees of Windsor Horse Rangers Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.








Ben Loveday
The Association of Chartered Certified Accountants

Cooper Parry Advisory Limited
First Floor, Davidson House
Forbury Square
Reading
Berkshire
RG1 3EU

25 February 2025

WINDSOR HORSE RANGERS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 261,988 46,271 308,259 288,844

Other trading activities 3 5,809 - 5,809 4,712
Investment income 4 9 - 9 -
Total 267,806 46,271 314,077 293,556

EXPENDITURE ON
Raising funds 5 139,235 - 139,235 124,498

Charitable activities
Activity related expense 114,037 12,759 126,796 92,045
Premises expenses 22,560 8,163 30,723 27,944

Other 5,571 - 5,571 9,973
Total 281,403 20,922 302,325 254,460

NET INCOME/(EXPENDITURE) (13,597 ) 25,349 11,752 39,096


RECONCILIATION OF FUNDS
Total funds brought forward 136,941 96,057 232,998 193,902

TOTAL FUNDS CARRIED FORWARD 123,344 121,406 244,750 232,998

WINDSOR HORSE RANGERS LIMITED (REGISTERED NUMBER: 04768911)

BALANCE SHEET
31 MAY 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 97,546 106,163 203,709 159,503

CURRENT ASSETS
Stocks 11 1,787 - 1,787 1,301
Debtors 12 6,563 - 6,563 5,872
Cash at bank 27,941 15,243 43,184 79,066
36,291 15,243 51,534 86,239

CREDITORS
Amounts falling due within one year 13 (10,493 ) - (10,493 ) (12,744 )

NET CURRENT ASSETS 25,798 15,243 41,041 73,495

TOTAL ASSETS LESS CURRENT
LIABILITIES

123,344

121,406

244,750

232,998

NET ASSETS 123,344 121,406 244,750 232,998
FUNDS 14
Unrestricted funds 123,344 136,941
Restricted funds 121,406 96,057
TOTAL FUNDS 244,750 232,998

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


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


WINDSOR HORSE RANGERS LIMITED (REGISTERED NUMBER: 04768911)

BALANCE SHEET - continued
31 MAY 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 18 February 2025 and were signed on its behalf by:





C Haly - Trustee

WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 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.

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.


Freehold property - Straight line over 10 years
Improvements to property - 10% on cost
Fixtures and fittings - 20% and 25% on cost
Motor vehicles - 20% and 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


2. DONATIONS AND LEGACIES
2024 2023
£ £
Donations and grants 71,782 56,519
Gift aid 44,265 52,940
Subscriptions 192,212 179,385
308,259 288,844

3. OTHER TRADING ACTIVITIES
2024 2023
£ £
Surplus/(deficit) on uniform sales 2,280 1,364
Surplus/(deficit) on canteen activities 3,529 3,348
5,809 4,712

4. INVESTMENT INCOME
2024 2023
£ £
Interest receivable 9 -

5. RAISING FUNDS

Raising donations and legacies
2024 2023
£ £
Support costs 139,235 124,498

6. NET INCOME/(EXPENDITURE)

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

2024 2023
£ £
Depreciation - owned assets 16,128 17,693


WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


7. TRUSTEES' REMUNERATION AND BENEFITS

One of the trustees has been paid remuneration from an employment with their charity during the financial year.

Under the provisions set out in the Articles of Association, S Denham-Gallagher was paid a salary of £36,419 (2023: £34,226) for her position as Equine Director.

An Equine Director is required to run the farm Monday to Friday, allowing children and young people to come in and assist on the farm at weekends.

Pension contributions paid during the period were £475 (2023: £nil).

No other employment benefits were provided.

Trustees' expenses

During the year ended 31 May 2024 trustees received reimbursements of expenses incurred on behalf of Windsor Horse Rangers Ltd.

Sundry costs amounting to £824 were reimbursed to two trustees in the year.

Horse upkeep costs amounting to £709 were reimbursed to two trustees in the year.

Stationery costs amounting to £196 were reimbursed to two trustees in the year.

Travel costs amounting to £81 were reimbursed to one trustee in the year.

No trustee or other person related to the charity had any personal interest in any contract or
transaction entered into by the charity during the year (2023 - Nil).

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Administration 9 8

No employees received emoluments in excess of £60,000.


WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 258,926 29,918 288,844

Other trading activities 4,712 - 4,712
Total 263,638 29,918 293,556

EXPENDITURE ON
Raising funds 124,498 - 124,498

Charitable activities
Activity related expense 89,740 2,305 92,045
Premises expenses 19,057 8,887 27,944

Other 9,973 - 9,973
Total 243,268 11,192 254,460

NET INCOME 20,370 18,726 39,096


RECONCILIATION OF FUNDS
Total funds brought forward 116,571 77,331 193,902

TOTAL FUNDS CARRIED FORWARD 136,941 96,057 232,998


WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


10. TANGIBLE FIXED ASSETS
Fixtures
Freehold Improvements and Motor
property to property fittings vehicles Totals
£ £ £ £ £
COST
At 1 June 2023 49,000 344,276 38,584 14,000 445,860
Additions - 60,334 - - 60,334
At 31 May 2024 49,000 404,610 38,584 14,000 506,194
DEPRECIATION
At 1 June 2023 - 234,723 37,984 13,650 286,357
Charge for year - 15,398 380 350 16,128
At 31 May 2024 - 250,121 38,364 14,000 302,485
NET BOOK VALUE
At 31 May 2024 49,000 154,489 220 - 203,709
At 31 May 2023 49,000 109,553 600 350 159,503

11. STOCKS
2024 2023
£ £
Finished goods 1,787 1,301

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors - 20
Prepayments 6,563 5,852
6,563 5,872


WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 6,593 9,045
Social security and other taxes 1,350 326
Other creditors 512 171
Accrued expenses 2,038 3,202
10,493 12,744

14. MOVEMENT IN FUNDS
Net
movement
At 1/6/23 in funds At 31/5/24
£ £ £
Unrestricted funds
General fund 136,941 (13,597 ) 123,344

Restricted funds
Restricted Fund 96,057 25,349 121,406

TOTAL FUNDS 232,998 11,752 244,750

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 267,806 (281,403 ) (13,597 )

Restricted funds
Restricted Fund 46,271 (20,922 ) 25,349

TOTAL FUNDS 314,077 (302,325 ) 11,752


WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/6/22 in funds At 31/5/23
£ £ £
Unrestricted funds
General fund 116,571 20,370 136,941

Restricted funds
Restricted Fund 77,331 18,726 96,057

TOTAL FUNDS 193,902 39,096 232,998

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 263,638 (243,268 ) 20,370

Restricted funds
Restricted Fund 29,918 (11,192 ) 18,726

TOTAL FUNDS 293,556 (254,460 ) 39,096

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

Net
movement
At 1/6/22 in funds At 31/5/24
£ £ £
Unrestricted funds
General fund 116,571 6,773 123,344

Restricted funds
Restricted Fund 77,331 44,075 121,406

TOTAL FUNDS 193,902 50,848 244,750

WINDSOR HORSE RANGERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


14. MOVEMENT IN FUNDS - continued

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 531,444 (524,671 ) 6,773

Restricted funds
Restricted Fund 76,189 (32,114 ) 44,075

TOTAL FUNDS 607,633 (556,785 ) 50,848

15. RELATED PARTY DISCLOSURES

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