Charityrewiim number.. lo2933 Fforest Uchaf Horse and Pony Rehabilitation Centre Annual and Finmcml Statemo)ts fLY the Year Ended 31 March 2023
Fforut Uchaf Horse and PODY Rehabilitation Centre Trusteey, Report The truste¢s [¢tI the 9nt)al repcrl togdher with the financial Ststefftts of the charity fir th¢ y¢aT e¥Lded 31 March 2023. TRUSTEES During this year Mrs. Angela Pkh Mrs. KIW Sawe, MF. Roy Peckham. Mrs. C4roline Fitzguall Mr. Ken Savag¢ Mrs. Joot)tt& Williams and Mi"&s Claire Thacker all strvryj as Trustets. EDUCATION Many groups and individual visitor4 irt¢luding many partieg who signoj the visit(rfs at the C<ntre, enitiy a guided tour. lThty rn¢t the Hrn8 & P1¢& heard their A(ri4 and md the animals at the thtre. wEI.rARE our biL8ttts and volunteus investigthi numer(re frffii the public. Sharing the in Wale4 we have r¢lu¢lantly referred many (ascs to rescue organisations and sadly takem a very few p(leS in a8ain this year. We have coniinu¢d wr trips io h sales and fairs. It rernains our (Pinion th w¢s¢nce al(8s]de other animal welfare officers makes d¢alexs mw¢ care1 and Frevcnts muth and to the animal& FOSTER HOMES Our Ft)ster Hornes wtte vi$i¢ed rc8ul8rty and wycfftoj the C¢ntra They included.. The Mitchells with Judy & Thunder- Judy divj this Jrar & is now back ai the Centre: Sand¢rs Family with Gilly & Freda: an4 How¢ls Family with R(ll ADMfNISTRATION Angela and Kirsty have full resFKmsibilty fcr the Tn¢omin8 mail and tht#5 all m(ffiies into the lagff. They also deal with many of the mple inquiries immediely. Roy Icth after the websi considerdble fimdraisinB and the rest of the admtnistraiion. Matthew th tsken over the gifts #nd listing d(fflateJl itons (x) the internet. Xero accounts packag¢ has 5tre8mlined the accounkn8 and Peter Jones providod proftssional wvices to the accounts. They have then been indyndajtly examined by Julie A RAkes. PIT PONIES Spike died this surnmcr" all sp(#)m have been written to and we aretrattskning 5pcfflxIlp to Rk. Theannual reFKrt was 8NrOlby the truslets ofthe dwtty (ffi.....................and si8noJ th its bdjalf by. K A Savage Trustee Page 2
Fforest Uchaf Horse aDd Pony Rehabilitation Centre CoDtents Referenceand Ath)inistrative tktsils StatemeJi ofTru*e¢5' RwKMJsitAlities lndepa1dtEx8MIrt$ RryKxt Statem1 ofFinancia] Adivities Balance Shed N¢Aes to the Financial Statttnts 7t014
Fforest Uthxf Horn and POBY Rehydbilitation Centre Reference and Administrative Detaib Trusle K A Savage C L Fitrgerald R J Pttkham K J S#vag¢ J Willi8ms Ch*rlty R¢gistr•li•D Nqmber l(M)2933 Princi1 Offi Ffttest Uchaf faTrn Prffltyyithj Rh(mthla CF37 IPS Independent F.uJminer Julie Raikes 6 Heol Y Par North Cornelly Bridgffld CF33 41.T Page I
Fforest Uchaf Horse and Pony Rehabilitation Centre Statement of Trustees, Responsibilits¢s The trustees are resF4Jnsible for FryaTing the tnL4ets' reEK)rt and the fmancial sts1emts in accordance with the United Kingd(xn Accounting Standarth Iunitsj King(hJn Cthttalty Ac£qthl A(tIng Pradice) and applicable law and re8u12ti1)It5. Th¢ law applicable to chariti45 rtyuires the truth to finaticial f(r e4th fmancial year which giv¢ a true and fair view of the slate of affairs of the (knity and of the anc(Mning resources and 8pplEt]< of resource5 of the charity ftr that pui¢xL In ryqMTllig thw¢ financial thc trustees are requir to.. select suitsNe aec(yJnting wliciesand applythcrn observethe and wincip1&4 in th¢ awities SORP, mak¢ J(gements and estim&5 that arereabI¢ state whethtr applit7ble aceounting stsndards have followrt subiecl to any mat187 dq)knes disclosed and cxplained in the fitWICi81 at¢oients; and prepare the financial allts on the 8oin8 rthccm kni5 lesS it is iwowiate to presume that the charity will continue in bjSln. Th¢ trustee5 are reS&sible fv ke¢ping Ffoper ac£YAmting rccords that disc1 with reasrfflable aY al any time th¢ financial PLK8ititJ) of the djarity and fflable thLln io ¢nsure that the financial statemts ¢(pIY with the ChariLi&s Act 2011, the applicsble Charities (Accounts and R(s) Re8ulatiims. and the wvisicS of the constitution. The trustets arc also re5p(NJsible for safe8uarding the assds of the th*ity and hence fcr tskin8 re&%onable sleps the Wev110n and detectiffl of fra gnd (ther wrryularilies. Pag¢ 3
Ffor¢8t Uch•f HoTye and Pony Rehabilitation Centre Indep¢ndeDt Examiner's Report to tbe tnte¢S of Fforest Uebaf Horse and PODY Rehabilitation CeDtre L report to the trty4e¢s (YL my wminati(o ofthe aLxwits of FE U(af Hcne kny Rebabilttatim Centr¢ for the year end 31 Marth 2023. R¢$poDsibillties xnd hsis of As the d)arity ¢nth¢s of Ff(rest Uchaf H¢ and P(ny R¢habllitsti tre you are rtstrtwible for the Preparation of the a(rounts in aLxxrdantt th the requirtxn•ts ofthe awities Ad 2011 {'the Act.). I report in respect ofmy examts)atiryt ofthe Fftyest Uchaf H(n¢ and P(ffly RdbIlIi Cet)trds &¢LxRts caNied out under S#t1 145 of the 2011 Act and in wrying my examitthti<m I have follow all the applicable Directi5 given by the Charity C(xDmissi(m under SeAl( 145(5Xb) of th¢ A( Independent eumiTrer'ssltem¢nt The Chari(y's gross income exethliyj £250.(XMI and l qLfi1 to dertake the examinati by bcing a qualified member of Charttyed Institute of Mana8an41 AUntants. I have completed my examinati(. I cimfirn) thai no matcrial mattffs have ccme lo my attfflti in ¢thinLYti(m with th¢ cxamination giving me Ca io lIeVe th8t in any maten"81 r¢5t4t.' accounlin8 reLM)rds were not kept tn resrrtl of Ff(ffest U¢haf H(Yse and PY RehabilitstiiM Centre as rquired by seetiM 130 of th¢ Act. c 2. the accounts did not acccrd with the aCc(Amt]ngTeffds' 3. the acc4Junts did not comply with the applicablc Tequirements ¢iM(grnin8 the fm ¥nd content of accounts s¢¢ out in the chltieS (Ac¢ounts and Repxts) Regulatith$ 2008 (rther than ¥ny requireme1 that the a¢¢ounts give a'tru¢ and fair Yie¥¢ is a matter c)Sidered as part of an indvdt examinati(. I have no ci)ncerns and have come across no othtr matters in connection the examination to which attentiu) should be drawn in this report in Lyder to amble a ofthe 4¢wJnts to be real. Juli¢ A Raikes 6HeolYPa North Comelly Brid¥ffld CF33 4LT Date.. 211(YJr2023 Page 4
Fforest Uchaf Horse Pony Rehabilitation Centre Statement of FiDan¢ial Aclivities for the Year Ended 31 March 2023 Total Totsl 21n2 Infomt gnd EDdowments from: D(10$ and legacies Investment inciKue Other inc(ftne 457,674 3.155 457,674 3,155 271737 124 T(al knc4Mne 461,029 461.029 272,961 Expenditure Raising fidS Charitsbleaetivitie5 (7711 (111517) (1122881 348,741 (771) (999) {98.611 Total Expenditure Net incoDe (i IU881 348.741 (99.9601 173.IX)I Net movement in funds 348.741 348,741 173,(M)I Re¢oNeill¢iom of Total fjjnds Erought fwward Total e•tried frTh 1.625.544 1.625544 1276.803 I.IQ3.802 1276.803 16 1,625.544 All of the thariiys a¢tiviti¢s derive frn e(m¢inuin8 Lwuatims dwin8the ab)ve Thvo Peri$. The funds Ereakdown is shown in not¢ 16. Page 5
Fforest Uebaf Horse and Pony Rehabilitation Centre (Registration nmmber. 1002933) Balance Sheet gs at 31 Mareh 2023 31 2023 31 Mah 2022 Fixed &sets Tangible lnveSknts 205,082 571 209,197 571 12 ?05.653 209.768 Cvrr¢nt Debt(rs Cath at bank and in knd 13 14 1.783 1.422J21 a)1 1.069.898 1.424,104 1.070.499 Credltors: Arnounts flllDgdne with1 one yur N¢¢ asxts 15 (4213) (3,464) 1,067.035 1.419.811 Net assets 1.625344 1,276.803 Funds t)f the cb#rity: UDrestrlcted iDtom¢ fuDds Unrestricted fimds 1,625.544 1276.803 Total fwids 16 1,625,544 1,270,803 The financial statements (ffj Fages 5 to 4 pwov&J by the tru*48nd auth¢vis¢d and signed cffl their behdf Efv-. for issue (n Savage Trusree Page 6
Fforest Uchaf Horse and Pony Rehabilitation CeDtre otes to the Financial Statements for the Year Ended 31 M2r¢h 2011 St8temeDtof¢ompllDee The financial stateMts have b prepthl in acc(fdance with the sccond (xlition of the Charities Statetntht of Recomrn¢nded Practice issu1 in (ktober 2019. the Finan¢ial liqxKting Stath 4)plicable iD the United Kingd¢)m and Republic of Ireland (FRS 102) and the Clwiti¢S Ad 2011. Basis of preparatio Fforest Uchaf Horse and P(my Rehabil1tsti Certtre meds the definitim of & knefit tnttty Und FRS 10? The acMlS (financial ststemeJJts) have beth wq)ar&J unts the h1&or1 ctht einveniion with il¢ms reCls¢d ai cost cr transftcliim vah 1¢$ rthenvise 8tj in therelevlntnrfs) to these accounts. Exemption from preprinE * Ilowstt¢rn•t The charity op¢Ld to early ad1 Bull(in I published 2 FciTw 2016 and have thwefore includvj a cash tlow statement in th¢se financial ststemart& Goirtg eonttrn The ¢hority ccmtinues to i a going cm Income And endowmeTrts Voluntary income includin8 dcwliiw gill% le8acie5 And lts that Frovide ¢¢rt fidIn8 or are of a 8cneral nature is rewgnised Wh the dwity h&4 th11tlan1¢ to the it is FYoiMbl¢ that the income will be received and the amount can be m¢asurnl with sufficienl reliability. Dondlons andlezqdes Donations and legacies 8re reco8nis&a a re¢eivable Ixsis lpt is woible 4Th1 the gmow]t can be reliably measur. Granls recelvqbl¢ Grants are recognised when the thity ha5 entitlem1 to th¢ fimds and any cfflditims linked to the 1$ have ¢¢n met. Where pfffwmance aditIS are allathed to the ¥rant and are )¢t to th¢ in¢ome is recowiwj 8$ a liability and [n¢lUd m the bAlantt she¢¢ sd¢fuTed income to be released. Inveslrnemlneome Dividends areTeco8nisry] [the dividend has thl¥rnJ n(rt1fiti(m I)en received of the dividend F.xpenditsre All expLdIture is rwi5ed omcc thtte is a legal w oM75tructive obligatim to that expdItUre, li is probable settlemcnt is required and the aTnount can mea1 relthly. All 8re all£t] to the applicable expendie heading that ag8re8xie similar. cts to th otr8(ry. Where L¥lSts cann(rt Et diredty attributed to partieul8r headings th¢y havc en all(Kated b&sis c(msisteftt with the IL¢ of re5(wce4 with traI staff costs allatj on th¢ isis of time strt and d¢wlti cha all*A on the PiK11 of the as5Ct'5 Use. Othcr Supp c(6ts are 811(Kthl IA8ed on the sWd of staff ¢ts
Fforest Uebaf Horse and Pony Rehabilitation Centre Notes to the Finan¢i41 Statements for tbe Year Ended 31 March 2013 RaLTIMgfrRds These are costs incurred attracting vohmtsry irtoThn4 the m¥Daganfflt of invastEnts and those Anojrred in trading activities rnise fjJThd Charilable ucilv1es Charitable expu)dibJre ethiprises those cthts by the ca¥Tity in the delivery of its artivities and wviccs for lis neficiarieS. It includos CLs that be all(xzttsJ drlY to suth activiti¢5 and th(w ¢ts of an Support costs Support costs include c<¥¢tral fimdiims and have alkKaIL to adivity (ate8Wi&S (x) a FA8iS CIMSiStfflt with the use of r&8ourc¢ for wmple. all(King c(tsts by fli area4 tr Ptr L¥pi¢4 staff costs by the time spent and Oth costs by their usa8¢. Covernncte(Nsts These inLlud¢ the C{ attnTrAJiable to the dwiry's ¢PIlance wilh uS¢ttial and statu¢wy requirement including audi¢ strategic mana8em¢nl and tr. mty%ings and reitnlxwsed ¢xpatses. Covernmen¢ Rrnrtts Govcrnment grants are recognised the acttual Me] and are at the fair volue of the asset rcceived or rec¢ivable. Grants arc ¢lassified Ls relatsng ¢ith(T to revalue iy to #sseis. Grants relatin8 to revenue are recognisa in income over th¢ F¢ricd in whi¢h the related cws OT¢ rwiseAJ. Grants relating to assets are recognised over the expected useful life of the 4s8¢t. Where pwt of a wt relating to an &SS# is defml li is rcc(yis¢d &s deftrroa ineome. Taxatio The tharity 15 considered to r4s5 theteSL8 se¢ in Para8rnph I Sthethjle 6 of the FllUrtee Act 2010 and therefore it meets the deflnilion of a tharitable company for UK corpcration tax PWPOse5. Acding]Y. the charity is potentially exempt from taxation in of incorne (r eaprtal gains received within CalorIeS covered by Chapier 3 Part I l ofthe corrlIC TLY Act 2010 (T Stttith 256 of the TtIOn ofchargeable Gains Act 1992. to the ext•t that such income or gains are applied exclusively to tharitsble purposes. Tanglble 1Sx¢d •sgets Individual fixed assets costing £150.00 m(Te are initialty rded at Itss any sJbso4uent ac¢urnulated deprecialion and acoJmu]*I irnpatnnent losses. DepreciatioD %Dd jrnor1i¢1fj t)epreeiation is providd on tangilA¢ fixeA so as io WTite off the w5t (Y valuati4 le&8 any ¢stimed residual valu4 ovcr th¢ir expaxed u[1 ec(1¢ life as follows: Asset el Buildsn85 Plant & Mathintty Office EquiFffjent Motor Vehicles Depreci melhod and rate Y/• straight line 25•A rthcing IM]8nce 25% reducin8 imlance 250A rgaucing FAlan
Fforest Ucbaf Hone and Pony Rehabilitation Centr¢ Notes to the Financial Statem¢nts for the Year EDded 31 March 2023 Flxed a&set IDVUtments Fsxed asset Investmen (rthcr than Kr(Ya¢ r¢latql inv¢5tmfflt& are inclth value at the balance sheet date. Realised gallis and lo investrnents are 01latl as the diffeMtr lthetn sa1£5 thetr market Wdlue at the slart of the year. OT th¢ir c05L and are charged (r sxeth.ted to the Stalema)t of Finanei21 ALtiviti& tn the of diSpal. Unrealised gainsand l(6ses reErnit thernovt in market values dÈrin8 the year attd are dIt (Y charged to th¢ Statcment of Financial Activiti45141 the markct value the year d. Cash aDd eash equivleDts Cash and cath equivalthts ¢ixnprise cash iffi hand 8j e411 derthits. andith¢r hi8bly hquid investments that are readity cffivu¢ible to a known am(Jnt of Lx8h and subjoa to an insignificallt risk of change In value. Trnde cnditors Tradc edit{yS are (&li8ati(ms to pay (r services that have acquird in the (rdinary course of bu8in&&s fr(Kn suppliLY& Acc(xmts payable are classifioj &8 ojrrent liabilities ifthe dS not have an unconditional righ¢ at the end of the reporting pert(i to deft¥ 5ettl¢mthi of the at least twelve months after the rwortin8 date. If there 18 an ¢diti{al right to deftr settlement fty #t le* tw¢lve months after the reportllJ8 date, they are prted &8 rtlm-¢WMt li&biltiies. Borrowlngs Inl¢rc5¢-bearing EKffrowings are init1411y at fair valu4 net of transacti ¢osts. Interest-beorin8 borr(wings are subsequentlycarried at 8m(KiÈstyJ LW with the difference tetween the prted% Dd of transaction COS and the amount rPtiCl Eein8 reco8nisol as a ¢We io the StsteMt of Financial Activities over the period of the relevant iKKrowin8. Int•r&st expense is rewiwl the basis ofthe eff&rtive knieresi m4ahTrJ and is includeA in interest PAyable and similar dlarges. BoowingS are classified gs lillbilities unless the th8rity has an editi(al ritht to deftr senlan¢nt of the liability fcf at least twrlve m(mth5 the TqKYtin8 d8te. Unrestricted income fun4ts we gentrai funds that are avai]abl¢ f(T Use at thetru5teu' discretion in ffijrtheranoe ofthe objectiV&4 of the dwity. Page 9
Fforest Uch2f Horse and Ponv Rehabilitation Centre Notes to tbe Financial Statement$ for the Year EDded 31 March 2023 2 lTr¢ome donatio and l¢gKiE5 UNrestrnte41 nds GtDernl Totsl Totsl 2022 Don¥tion5 and legac1. DLMatiiMs fr(Th indivwjuals Legacies Gift aid rla]rn Grants. including capithl Government 41( 415.658 42.(M 415,668 59.981 209.135 3.591 2(M) 3 Investjnenl UDrestritt funds Gener•1 Tot1 2023 Total 2022 Intere5tre£eivable and stmilar in¢(m¢ Int¢rest rCl¥able FAnk d¢sits 4 Expe1¢ on r•ising a) Cmts of 8en¢M¢lthtdona¢lows and leptks Unr¢stricted fvTrds Getsernl Totsl 2023 Tot1 2022 999 Page 10
Fforest Uchaf Horse and Pony Rehabilitation Centre Notes to the FinAncial Statements for the Yr Ended 31 Mar¢b 21r23 S Expenditure chrftsbk futyds Gevr•l Totsl 2023 To¢al 2022 Nrte Direct costs Allated support coy Governance ¢05ts 53.712 57255 550 53.712 57255 550 37,638 58203 3,120 6. Analysis of support Cbarltsbk A¢dvlty' To¢1 T•tl Z023 2022 Establithment cosL8 Repairs and maiNt&te Office expenses Printin& postsge and aatitrY Sub51Trptions D¢maticns IOJ38 8.718 4,477 IOJ38 8,718 4,477 1544 394 11,656 3.339 4,824 394 1.189 16J30 755 665 Motor F.XPtsLse5 t4al and Pmfe53i(wI Bank ¢har8aS and Intffe Depreciati 16.330 755 6,296 3.813 iuio 12,742 57255 57255 58,203 Pagell
Fforest Uehaf Horse and Pony Rehabilitation Centre Notes to the Financial Statements for the Yegr Ended 31 March 2023 7 Net IttCOMlDOt1OlTr% resouT¢es Net incA)min8 Tts(mCeS fcf the in¢hu 2022 Depreciatiffi OffiX assets 8 Trt¢' reminev8tion expeD9es No ¢ruae¢s. nor any pttS$ with thty. have received any rtan¢allr frthn the dwty during the Roy Peckham rec¢iwJ expenxq fly #)vir(rrntsl ¥ltOthe farni I8bla4 of£4.128 fr(ffn thetharity during the year. 9 IDdependetht eJminerfs rnm¥ller•tiOD 2022 Exarninatith ofthe financial aatrm¢nts 10 TJation The thoTity is a registered charity and is th¢xrfc¢e &xempt fr(n knxatiffl. I l Tangible fixed sgets Land and buildlngs FUrnIre ttd equipmetst Motor vebleks Total CoJ At l April 2022 Addition 185.840 145,588 36.484 367,912 8J95 8,395 At 31 Marth 2023 185.840 145.588 44,879 376J07 Depreeiatlon At l April 22 Charge for the ) At 31 March 2023 3,717 3.643 125,4UO 5.037 29558 3,830 158.715 i¥io 7J60 130.471 33J88 171.225 Net IMk Al 31 Mar(*L 21Y22 20.148 At 31 Marth 2023 17&480 15.111 11.491 205,082 Page 12
Fforest Uchf Horse and Pony Rehabilitation Centre Notes to the Finalleial Statements for the Yr Ended 31 March 2023 16 Funds BlDce t I April 21122 Incomi Mrcb 2023 UThrestrieted fwmds G¢fter41 General fvnds Blnt¢ * I Aprll 2021 R¢swrtts Balanet •t 31 expended Mareh 2022 Unr¢strleted funds Genernl Generdl funds 17 Atsalysls of nel wsets bttween fttttds UDrestrleled fund$ General To¢1 funds gt 31 Mareh 2022 Tangible fix a&8ets Current a&sds Current liabilities 205.653 1,424.104 (4213) 205,653 .424,104 (4,2131 Totsl net 18 Relted rty trns#ctioDS During the the charity tnadethe following relatoj PartytralIs.' Mr R P¢ckham rrru5t¢c} Roy Pe£khAm receiNd expaw fwfflvir(mllThtsl rn io the f2rn1 of£4.128 from the tharity durthB th¢year. P8¥e 14
Ffore8t Uehaf Horse and Pony Rehabilitatlon Ceptre Notes to tbe Finaneial Statements for the Year Ebded 31 Mareh 2023 12 Flxed Lsset investryDts 21FII 2022 Other iTrwstm¢Dts Cos¢ or Valuatio At l Aprkl 2021 Dispo18 571 (o) 571 10) At 31 Marth 2022 571 571 Net book v1 At 31 Marth 2022 At 31 Marth 2W21 13 Debtors 2023 Chher dekns 14 C¥Jsh And eAsb eqUIle1ts J23 2022 Cuh hond Cath atlw 3215 1.419.106 1.828 1.068,070 15 Creditors: mowits f4lliTrg dlle TvitblD 4)De yexr 2022 2021 1 rade LYdit(Ys OthLT creAlit(TS Aceruals 1.017 486 1710 1,053 ?51 Page 13