IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.10.24 30.9.25 30.9.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02719344 2024-09-30 02719344 2025-09-30 02719344 2024-10-01 2025-09-30 02719344 2023-09-30 02719344 2023-10-01 2024-09-30 02719344 2024-09-30 02719344 ns0:CharitableCompanyLimitedByGuarantee 2024-10-01 2025-09-30 02719344 ns15:PoundSterling 2024-10-01 2025-09-30 02719344 ns11:FRS102 2024-10-01 2025-09-30 02719344 ns0:IndependentExaminationCharity 2024-10-01 2025-09-30 02719344 ns11:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02719344 ns11:FullAccounts 2024-10-01 2025-09-30 02719344 ns0:CharitiesSORP 2024-10-01 2025-09-30 02719344 ns16:EnglandWales 2024-10-01 2025-09-30 02719344 ns11:RegisteredOffice 2024-10-01 2025-09-30 02719344 ns0:Trustee1 2024-10-01 2025-09-30 02719344 ns0:Trustee3 2024-10-01 2025-09-30 02719344 ns0:Trustee2 2024-10-01 2025-09-30 02719344 ns0:Activity8 2024-10-01 2025-09-30 02719344 ns0:Activity8 2023-10-01 2024-09-30 02719344 ns10:WithinOneYear 2025-09-30 02719344 ns10:WithinOneYear 2024-09-30 02719344 ns0:TotalUnrestrictedFunds 2025-09-30 02719344 ns10:LandBuildings ns10:ShortLeaseholdAssets 2024-10-01 2025-09-30 02719344 ns10:PlantMachinery 2024-10-01 2025-09-30 02719344 2 2024-10-01 2025-09-30 02719344 ns10:OwnedAssets 2024-10-01 2025-09-30 02719344 ns10:OwnedAssets 2023-10-01 2024-09-30 02719344 ns10:LandBuildings ns10:ShortLeaseholdAssets 2024-09-30 02719344 ns10:PlantMachinery 2024-09-30 02719344 ns10:LandBuildings ns10:ShortLeaseholdAssets 2025-09-30 02719344 ns10:PlantMachinery 2025-09-30 02719344 ns10:LandBuildings ns10:ShortLeaseholdAssets 2024-09-30 02719344 ns10:PlantMachinery 2024-09-30

REGISTERED COMPANY NUMBER: 02719344 (England and Wales)

REGISTERED CHARITY NUMBER: 1015540

| Report of the Trustees and |

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Leybourne Grange Riding Centre |

| for the Disabled |

| Leybourne Grange Riding Centre |

| for the Disabled |

Contents of the Financial Statements

for the Year Ended 30 September 2025

| 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

| Leybourne Grange Riding Centre |

| for the Disabled (Registered number: 02719344) |

Report of the Trustees

for the Year Ended 30 September 2025

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 30 September 2025. 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 objects for which the company was established, as set out in its Memorandum of Association, are to provide, maintain, promote and encourage horse riding and other activities for the mentally or physically disabled and the socially handicapped.

The company is a charity and exists to provide, in the interests of social welfare, therapeutic and recreational facilities for persons having need thereof by reason of their mental or physical disability or their social and economic circumstances, with the object of improving the quality of life for such persons.

Volunteers

The trustees are extremely indebted to the numerous volunteers who assist the Centre to achieve its objectives in providing a much needed service for its disabled clients. The ever increasing waiting list for vacancies says much for their performance and the care they provide to the disabled riders.

Public benefit

The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit.

The Trustees have referred to the guidance in the Charity Commission’s general guidance on Public Benefit when reviewing aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity continues to provide subsidised riding facilities to the disabled.

Fundraising activities

The fundraising activities of the charity are primarily the provision of riding lessons, stabling facilities and catering.

FINANCIAL REVIEW

Principal funding sources

Major source of funding for this charity is the donations it receives from Leybourne Grange Riding & Tuition Limited, totalling £17,897 (2024:£21,064) and donations for the use of the Charity's equipment totalling £68,414 (2024: £56,832) for the year to 30th September 2025. Other small donations are received throughout the year from the general public.

Reserves policy

The charitable company has a reserve fund which has been set aside as a contingency fund. Its primary purpose is for the possible purchase of the land which is currently leased, but which will be sold as part of a development programme. This would ensure the continuance of the Centre and the service it provides. The amount of the fund is increased as and when the Centre receives donations which are not required for day to day running costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its Memorandum and Articles of Association and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

In the event of the current trustees resigning, the remaining trustees would look to one or more of the adult volunteers at the Centre who have shown interest and commitment over several years.

Related parties

All the directors of the company are also trustees of the charity, and their responsibilities include all the responsibilities of directors under the Companies Acts and of trustees under the Charities Act. The directors are members of the company.

| Leybourne Grange Riding Centre |

| for the Disabled (Registered number: 02719344) |

Report of the Trustees

for the Year Ended 30 September 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02719344 (England and Wales)

Registered Charity number

1015540

Registered office

The Riding Centre

Birling Road

Leybourne

West Malling

Kent

ME19 5HZ

Trustees

Ms J Fletcher Trustee

Ms J A Wright Trustee

Mrs A L O'Dell Trustee

Independent Examiner

John Champion

McLean Reid

Chartered Accountants

1 Forstal Road

Aylesford

Kent

ME20 7AU

Approved by order of the board of trustees on 5 January 2026 and signed on its behalf by:

Ms J Fletcher - Trustee

Independent Examiner's Report to the Trustees of

Leybourne Grange Riding Centre

for the Disabled

Independent examiner's report to the trustees of Leybourne Grange Riding Centre for the Disabled ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

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 Institute of Chartered Accountants in England and Wales, 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.

John Champion

The Institute of Chartered Accountants in England and Wales

McLean Reid

Chartered Accountants

1 Forstal Road

Aylesford

Kent

ME20 7AU

7 January 2026

| Leybourne Grange Riding Centre |

| for the Disabled |

Statement of Financial Activities

for the Year Ended 30 September 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 229,145 |  | 160,183 |

Other trading activities | 2 | 76,491 |  | 69,792 |

Investment income | 3 | 2,212 |  | 5,961 |

Other income | 7,591 |  | 5,442 |

Total | 315,439 |  | 241,378 |

EXPENDITURE ON

Raising funds | 89,200 |  | 79,389 |

Charitable activities

Riding facilities to the disabled | 152,952 |  | 142,840 |

Total | 242,152 |  | 222,229 |

NET INCOME | 73,287 |  | 19,149 |

RECONCILIATION OF FUNDS

Total funds brought forward | 294,194 |  | 275,045 |

TOTAL FUNDS CARRIED FORWARD | 367,481 |  | 294,194 |

| Leybourne Grange Riding Centre |

| for the Disabled (Registered number: 02719344) |

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 8 | 82,929 |  | 63,395 |

CURRENT ASSETS |

Debtors | 9 | 68,570 |  | 28,195 |

Cash at bank and in hand | 223,130 |  | 205,680 |

291,700 |  | 233,875 |

CREDITORS |

Amounts falling due within one year | 10 | (7,148 | ) | (3,076 | )

NET CURRENT ASSETS | 284,552 |  | 230,799 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 367,481 |  | 294,194 |

NET ASSETS | 367,481 |  | 294,194 |

FUNDS | 11

Unrestricted funds | 367,481 |  | 294,194 |

TOTAL FUNDS | 367,481 |  | 294,194 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

| Leybourne Grange Riding Centre |

| for the Disabled (Registered number: 02719344) |

Balance Sheet - continued

30 September 2025

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 5 January 2026 and were signed on its behalf by:

Ms J Fletcher - Trustee

Mrs A L O'Dell - Trustee

Ms J A Wright - Trustee

| Leybourne Grange Riding Centre |

| for the Disabled |

Notes to the Financial Statements

for the Year Ended 30 September 2025

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 trustees consider that there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the charity to continue as a going concern.

| Financial reporting standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows.

| 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.

| Short leasehold | - | 10% on cost and 5% on cost

| Plant and machinery | - | 10% on cost

| 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.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Leybourne Grange Riding Centre |

| for the Disabled |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Temporary letting and licensing of charitable property | 3,895 |  | 10,426 |  |

| Tuition fees and hire of hats | 72,596 |  | 59,366 |  |

76,491 |  | 69,792 |  |

3. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Bank deposit interest | 2,212 |  | 5,961 |  |

4. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 10,884 |  | 5,868 |  |

| Deficit on disposal of fixed assets | 2,451 |  | - |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

6. | STAFF COSTS

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

| 2025 |  | 2024

| General administration | 8 |  | 7 |  |

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

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 160,183 |

| Other trading activities | 69,792 |

| Investment income | 5,961 |

| Other income | 5,442 |

| Total | 241,378 |

| Leybourne Grange Riding Centre |

| for the Disabled |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted

| fund

£ |

| EXPENDITURE ON

| Raising funds | 79,389 |

| Charitable activities

| Riding facilities to the disabled | 142,840 |

| Total | 222,229 |

| NET INCOME | 19,149 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 275,045 |

| TOTAL FUNDS CARRIED FORWARD | 294,194 |

8. | TANGIBLE FIXED ASSETS

| Short |  | Plant and |

| leasehold |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 168,105 |  | 47,759 |  | 215,864 |  |

| Additions | - |  | 35,618 |  | 35,618 |  |

| Disposals | - |  | (6,500 | ) | (6,500 | ) |

| At 30 September 2025 | 168,105 |  | 76,877 |  | 244,982 |  |

| DEPRECIATION

| At 1 October 2024 | 121,790 |  | 30,679 |  | 152,469 |  |

| Charge for year | 4,136 |  | 6,748 |  | 10,884 |  |

| Eliminated on disposal | - |  | (1,300 | ) | (1,300 | ) |

| At 30 September 2025 | 125,926 |  | 36,127 |  | 162,053 |  |

| NET BOOK VALUE

| At 30 September 2025 | 42,179 |  | 40,750 |  | 82,929 |  |

| At 30 September 2024 | 46,315 |  | 17,080 |  | 63,395 |  |

| Leybourne Grange Riding Centre |

| for the Disabled |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Other debtors | 2,815 |  | 3,500 |  |

| Leybourne Riding School | 40,277 |  | 9,348 |  |

| Accrued income | 16,949 |  | 11,014 |  |

| Prepayments | 8,529 |  | 4,333 |  |

68,570 |  | 28,195 |  |

10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 3,862 |  | - |  |

| Other creditors | 520 |  | 382 |  |

| Accrued expenses | 2,766 |  | 2,694 |  |

7,148 |  | 3,076 |  |

11. | MOVEMENT IN FUNDS

| Net |  |

| At |  | movement |  | At |

| 1.10.24 |  | in funds |  | 30.9.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 294,194 |  | 73,287 |  | 367,481 |  |

| TOTAL FUNDS | 294,194 |  | 73,287 |  | 367,481 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 315,439 |  | (242,152 | ) | 73,287 |  |

| TOTAL FUNDS | 315,439 |  | (242,152 | ) | 73,287 |  |

| Comparatives for movement in funds

| Net |  |

| At |  | movement |  | At |

| 1.10.23 |  | in funds |  | 30.9.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 275,045 |  | 19,149 |  | 294,194 |  |

| TOTAL FUNDS | 275,045 |  | 19,149 |  | 294,194 |  |

| Leybourne Grange Riding Centre |

| for the Disabled |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 241,378 |  | (222,229 | ) | 19,149 |  |

| TOTAL FUNDS | 241,378 |  | (222,229 | ) | 19,149 |  |

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

| Net |  |

| At |  | movement |  | At |

| 1.10.23 |  | in funds |  | 30.9.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 275,045 |  | 92,436 |  | 367,481 |  |

| TOTAL FUNDS | 275,045 |  | 92,436 |  | 367,481 |  |

| 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 | 556,817 |  | (464,381 | ) | 92,436 |  |

| TOTAL FUNDS | 556,817 |  | (464,381 | ) | 92,436 |  |

12. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 30 September 2025.