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2024-03-31-accounts

Charity registration number: 1002933

Fforest Uchaf Horse and Pony Rehabilitation Centre

Annual Report and Financial Statements for the Year Ended 31 March 2024

Fforest Uchaf Horse and Pony Rehabilitation Centre

Contents

Reference and Administrative Details 1
Trustees' Report 2
Statement of Trustees' Responsibilities 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Trustees' Responsibilities
Trustees K A Savage
A S Peckham
C L Fitzgerald
R J Peckham
K J Savage
J Williams
C Thacker
Charity Registration Number 1002933
Principal Office 61 Bridge Street,
Kington.
HR5 3DJ
Independent Examiner Julie Raikes
6 Heol Y Parc
North Cornelly
Bridgend
CF33 4LT

Fforest Uchaf Horse and Pony Rehabilitation Centre

1

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Trustees' Responsibilities

Trustees’ Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

TRUSTEES

During this year Mrs. Angela Peckham, Mrs. Kirsty Savage, Mr. Roy Peckham, Mrs. Caroline Fitzgerald, Mr. Ken Savage, Mrs. Joanna Williams and Miss Claire Thacker all served as Trustees.

CHANGE OF DIRECTION

As all charity members will be aware, there were unfortunately serious health issues with our previous Chair Trustee and owner of Fforest Uchaf farm during the year, meaning that as the facility had to be sold by its owners it was untenable as a going concern for our horses and ponies. Between September and December 2023, we transferred all our ponies and animals to a new venue, Hillside Farm in Norfolk. Our funding will continue to support all our horses and ponies in a safe and comfortable environment and our remaining and future funding will continue to be spent solely on the charity's main objective, being helping and supporting horses and ponies in need. All of the working and transferrable assets of the farm have moved to the Hillside facility to help them continue the welfare and upkeep of our horses, with these and other charity assets being accounted for in line with Charity Commission and legal requirements.

SALE AND TRANSFER OF ASSETS

All of the Charities assets were moved to Hillside and remain in continuous use, by the volunteers and colleagues of Hillside, towards the ongoing care of the ponies resident there.

VISION FOR THE FUTURE

The Trustees endeavour to continue to deliver ongoing care to all of the Charities animals at Hillside and to continue to rescue horses and ponies in need where our funding can continue to provide such through the volunteers, colleagues and facilities at Hillside.

ADMINISTRATION

Nicola Virtual Assist by Nicola, the Charity’s administrator, has full responsibility for the incoming mail and enters all monies into the ledger. Nicola deals with many of the simple inquiries immediately. Nicola also looks after the website, newsletter preparations, newsletter and digital campaign fundraising and the rest of the administration. The Xero accounts package has streamlined the accounting process and Peter Jones has provided book-keeping services to the accounts. They have then been independently examined by Julie A Rakes.

The annual report was approved by the trustees of the charity on 11.12.2024 and signed on its behalf by:

......................................... Kirsty Savage Trustee 13.02.2025

2

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

3

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Trustees' Responsibilities

4

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

I report to the trustees on my examination of the accounts of Fforest Uchaf Horse and Pony Rehabilitation Centre for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of Fforest Uchaf Horse and Pony Rehabilitation Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Fforest Uchaf Horse and Pony Rehabilitation Centre's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The Charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Chartered Institute of Management Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Fforest Uchaf Horse and Pony Rehabilitation Centre as required by section 130 of the Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Julie A Raikes Chartered Institute of Management Accountants

6 Heol Y Parc North Cornelly Bridgend CF33 4LT

Date: 31.10.2024

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

Note
Income and Endowments from:
Donations and legacies
Investment income
3
Other income
Total Income
Expenditure on:
Raising funds
Charitable activities
Total Expenditure
Net income
Extraordinary Items
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16		 Unrestricted
£
339,448
21,778
2,200
363,425
(116)
(165,808)
(165,924)
197,501
(199,196)
(1,695)
1,625,544
1,623,849		 Total
2024
£
339,448
21,778
2,200
363,425
(116)
(165,808)
(165,924)
197,501
(199,196)
(1,695)
1,625,544
1,623,849		 Total
2023
£
457,674
3,155
200
461,029
(771)
(111,517)
(112,288)
348,741
0
348,741
1,276,803
1,625,544

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown is shown in note 16.

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2024 Balance Sheet as at 31 March 2024

31 March 2024 31 March 2024 31 March 2023
Note £ £
Fixed assets
Tangible assets 11 0 205,082
Investments 12 571 571
571 205,653
Current assets
Debtors 13 0 1,783
Cash at bank and in hand 14 1,624,681 1,422,321
1,624,681 1,424,104
Creditors: Amounts falling due within one year 15 (1,402) (4,213)
Net current assets 1,623,278 1,419,811
Net assets 1,623,849 1,625,544
Funds of the charity:
Unrestricted income funds
Unrestricted funds 1,623,849 1,625,544
Total funds 16 1,623,849 1,625,544

The financial statements on pages 5 to 4 were approved by the trustees, and authorised for issue on 11.12.2024 and signed on their behalf by:

......................................... K Savage Trustee 13.02.2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Fforest Uchaf Horse and Pony Rehabilitation Centre meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The charity continues to be a going concern but now operates mainly as a grant making organisation, as per the terms of the trust deed, following the transfer of all ponies and assets to Hillside in Norfolk where care continues. The Charity is also continuing to rescue needy ponies through its grant funding agreement with Hillside.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar, costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £150.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation was provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Buildings 2% straight line
Plant & Machinery 25% reducing balance
Office Equipment 25% reducing balance
Motor Vehicles 25% reducing balance

Since the sale of the farm the policy has been amended for the new assets as follows: Plant & Machinery 20% straight line

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal. Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

The equipment and vehicles were donated to Hillside as part of the transfer of all horses and ponies to that establishement. Due to the degree of annexation of the Buildings to the ground, the structure belongs to the Landlords, not the Charity. This is because of the legal principle of the degree of annexation. When a structure is properly annexed to freehold land, so as that it cannot be removed without effectively destroying it, then it forms part of the freehold land. This is regardless of who paid for its construction, or in fact who constructed it. The buildings are therefore deemed to have been fully utilised by the charity over the tenure of 20 years.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Legacies
Gift aid reclaimed
Grants, including capital grants;
Government grants
3 Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
4 Expenditure on raising funds		 Unrestricted
funds
General
£
33,738
305,709
0
2,200
341,647
Unrestricted
funds
General
£
21,77
8		 Total
2024
£
33,738
305,709
0
2,200
341,647
Total
2024
£
21,77
8		 Total
2023
£
42,006
415,668
0
200
457,874

Total
2023
£
3,155

a) Costs of generating donations and legacies

Unrestricted
funds
Note
General
£
Donations
116		 Total
2024
£
116		 Total
2023
£
771

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

5 Expenditure on charitable activities

5 Expenditure on charitable activities
Note
Direct costs
Allocated support costs
Governance costs
6. Analysis of support
costs


Establishment costs
Repairs and Maintenance
Office expenses
Printing, postage and stationery
Subscriptions
Donations
Motor Expenses
Legal and Professional
Bank charges and Interest
Depreciation		 Unrestricted
funds
General
£
118,397
43,792
3,619
165,808
Charitable
Activity

£
9,086
5,241
3,122
5,635
352
320
8,105
4,306
0
7,626
43,792		 Total
2024
£
118,397
43,792
3,619
165,808
Total

2024
£
9,086
5,241
3,122
5,635
352
320
8,105
4,306
0
7,626
43,792		 Total
2023
£
53,712
57,255
550

111,517
Total
2023
£
10,338
8,718
4,477
2,544
394
1,189
16,330
755
0
12,510
57,255

7. Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets

2024
£
7,626		 2023
£
12,510

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

8 Trustees’ remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Roy Peckham received expenses for environmental services to the farm and stables of £4,128 from the charity during the year.

9 Independent examiner's remuneration

2024 2023 £ 1460 £550

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Tangible fixed assets

Cost
At 1 April 2023
Addition
Disposal
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the Year
Disposal/Transfer
At 31 March 2024
Net book value
At 31 March 2023
At 31 March 2024		 Land and
buildings
£
185,840
0
(185,840)
0
7,360
2,677
(10,037)
0
178,480
0		 Furniture and
equipment
£
145,588
1,950
(147,538)
0
130,477
2,833
(133,310)
0
15,111
0		 Motor vehicles
£
44,879
0
(44,879)
0
33,388
2,115
(35,503)
0
11,491
0		 Total
£
376,307
1,950
(378,257)
0
171,225
8,015
(178,850)
390
205,082
0

12 Fixed asset investments

Other investments Other investments

Cost or Valuation At 1 April 2023 Disposals

2024 2023
£ £
571 571
Listed
investments Total
£ £
571 571
(0) (0)

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
13 Debtors
Other debtors
14 Cash and cash equivalents
Cash in hand
Cash at bank
15 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 571 571
571
571
2023
£
1,783
571
571
2024
£
0
2024
£
992
1,623,688
1,624,681
2024
£
856
46
500
1,402
1,422,321
2023
£
1,017
486
2,710
4,213

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

16 Funds
Unrestricted funds
General
General funds
Unrestricted funds
General
General funds
1,276,803
17 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Balance at 1
April 2023
£
1,625,544
Balance at 1
April 2022
£		 461,029
Incoming
resources
£
363,425
Incoming
resources
£		 (112,288)
Unrestricted
funds
General
£
571
1,624,681
(1,402)
1,623,849
Resources
expended
£
(365,120)
Resources
expended
£		 Balance at 31
March 2024
£
1,623,849
1,625,544
Total funds
at 31 March
2024
£
571
1,624,681
(1,402)

Balance at 31
March 2023
£
1,623,849

18 Related party transactions

During the year the charity made the following related party transactions:

Mr R Peckham

(Trustee)

Roy Peckham received expenses for environmental services to the farm and stables of £2,408 from the charity during the year.

Mr M Peckham

(Trustee)

Matthew Peckham received expenses for environmental services to the farm and stables of £1,850 from the charity during the year.

Fforest Uchaf Horse and Pony Rehabilitation Centre Charity No (if any) 1002933 FOR ENGLAND AND WALES Annual accounts for the period Period end Period start date To 4/1/2023 date 3/31/2024 — ~~——_—————— in~~ Section A Statement of financial activities Restricted Recommended categories by Unrestricted income Endowment Prior year activity funds funds funds Total funds funds

Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Unrestricted
Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 339,448 - - 339 448 - - 339 448 - - 339 448 - - 339,448 457 448 457,674
Charitable activities S02 - - - - - - - - - - - - - - - - - - - - - - - - -
Other trading activities S03 - - - - - - - - - - - - - - - - - - - - - - - - -
Investments S04 21,778 - 778 - 21,778 3 778 3,155
Separate material item of income S05 - - - - - - - - - - - - - - - - - - - - - - - - -
Other S06 2,200 - - 2 200 - - 2 200 - - 2 200 - - 2,200 200 200 200
Total S07 363,425 - - 363 425 - - 363 425 - - 363 425 - - 363,425 461 425 461,029
Resources expended (Note 6)
Expenditure on:
Raising funds S08 116 - - 116 771 116 - - 116 771 116 - - 116 771 116 - - 116 771 116 - - 116 771
Charitable activities S09 165,808 - - 165 808 - - 165 808 - - 165 808 - - 165,808 111 808 111,517
Separate material item of expense S10 - - - - - - - - - - - - - - - - - - - - - - - - -
Other S11 - - - - - - - - - - - - - - - - - - - - - - - - -
Total S12 165,924 - - 165 924 - - 165 924 - - 165 924 - - 165,924 112 924 112,288
Net income/(expenditure) before investment
gains/(losses) S13 197,501 - - 197 501 - - 197 501 - - 197 501 - - 197,501 348 501 348,741
Net gains/(losses) on investments S14 - - - - - - - - - - - - - - - - - - - - - - - - -
Net income/(expenditure) S15 197,501 - - 197 501 - - 197 501 - - 197 501 - - 197,501 348 501 348,741
Extraordinary items S16 - 199,196 - - - 199 196 - - - 199 196 - - - 199 196 - - - 199,196 - 196 -
Transfers between funds S17 - - - - - - - - - - - - - - - - - - - - - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - - - - - - - - - - - - - - - - - - - - -
Other gains/(losses) S19 - - - - - - - - - - - - - - - - - - - - - - - - -
Net movement in funds S20 - 1,695 - - - 1 695 - - - 1 695 - - - 1 695 - - - 1,695 348 695 348,741
Reconciliation of funds:
Total funds brought forward S21 1,625,544 - - 1 544 - - 1 544 - - 1 544 - - 1,625,544 1 544 1,276,803
Total funds carried forward S22 1,623,849 - - 1 849 - - 1 849 - - 1 849 - - 1,623,849 1 849 1,625,544
1

Section B Balance sheet ~~SSS~~

Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds
Total this
year		 Total last
year
£ £ £
£		 £
Fixed assets F01 F02 F03
F04		 F05
Intangible assets (Note 15) Intangible assets (Note 15) B01 - - - - - - - - - - - - - - - - - - - -
Tangible assets (Note 14) Tangible assets (Note 14) B02 - - - - 205 - - - - 205 - - - - 205 - - - - 205,082
Heritage assets (Note 16) Heritage assets (Note 16) B03 - - - - - - - - - - - - - - - - - - - -
Investments (Note 17) Investments (Note 17) B04 571 - - 571 571 571 - - 571 571 571 - - 571 571 571 - - 571 571
Total fixed assets B05 571 - - 571 205 571 - - 571 205 571 - - 571 205 571 - - 571 205,653
Current assets
Stocks (Note 18) Stocks (Note 18) B06 - - - - - - - - - - - - - - - - - - - -
Debtors (Note 19) Debtors (Note 19) B07 - - - - 1 - - - - 1 - - - - 1 - - - - 1,783
Investments (Note 17.4) Investments (Note 17.4) B08 - - - - - - - - - - - - - - - - - - - -
Cash at bank and in hand (Note 24) B09 1,624,681 - - 1 681 - - 1 681 - - 1,624,681 1 681 1,422,321
Total current assets B10 1,624,681 - - 1 681 - - 1 681 - - 1,624,681 1 681 1,424,104
Creditors: amounts falling due within
one year (Note 20) B11 1,402 - - 1 402 - - 1 402 - - 1,402 4 402 4,213
Net current assets/(liabilities)
Total assets less current liabilities		 B12
B13		 1,623,278 - - 1,623,278 1,419,891
1,623,849 --1,623,849 1,625,544
~~aor~~
Creditors: amounts falling due after
one year (Note 20) B14 - - - - - - - - - - - - - - - - - - - -
Provisions for liabilities B15 - - - - - - - - - - - - - - - - - - - -
Total net assets or liabilities
Funds of the Charity		 B16 1,623,849 - - 1
~~a~~		 849 - - 1 849 - - 1,623,849 1 849 1,625,544
Endowment funds (Note 27) Endowment funds (Note 27) B17 - - - - -
Restricted income funds Restricted income funds (Note 27) B18 - - - - -
Unrestricted funds B19 1,623,849 - 1,623,849 1 - 1,623,849 1,625,544
Revaluation reserve B20 -
Total funds B21 1,623,849 - - 1 849 - - 1 849 - - 1,623,849 1 849 1,625,544
Signed by one or two trustees on behalf of all Date of
the trustees Signature Print Name approval
dd/mm/yyyy
KirstySavage 11.12.2024

CC17a (Excel)

02/13/2025

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No
Please disclose		 ü * -Tick as appropriate * -Tick as appropriate
:
(i) the nature of the chan ge in accounting policy;
(ii) the reasons
provides more r
and		 why appl
eliable a		 ying the new accounting policy
nd more relevant information;
(iii) the amount
in the current p
the aggregate a
periods before		 of the adj
eriod, eac
mount of
those pre		 ustment for each line affected
h prior period presented and
the adjustment relating to
sented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes
No		 ü * -Tick as appropriate

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and

(iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
No		 ü * -Tick as appropriate

Please disclose:

(i) the nature of the prior period error;

(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

02/13/2025

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.		 Yes
No
N/a
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Offsetting
Grants and donations
Legacies
Government grants
The charity has received government grants in the reporting period
Donated goods
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related
grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
Provisions for liabilities
2.4 ASSETS
These are capitalised if they can be used for more than one year, and cost at least
£150
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets
They are valued at cost.
Heritage assets
They are valued at cost.
Investments
p p g g y
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.		 ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü

Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a

k i i l d l f bl l h i lik l h

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors
Current asset investments
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.		 ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis
Total funds
Prior year
£
£
Donations andgifts
33,738 - - 33,738 42,006
Gift Aid
- - - - -
Legacies
305,709 - - 305,709 415,668
2,200 - - 2,200 200
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - - -
Total341,647 - - 341,647 457,874
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
Interest income
21,778 - - 21,778 3,155
Dividend income
- - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total21,778 - - 21,778 3,155
- - - - -
- - - - -
- - - - -
- - - - -
Total- - - - -
Other:
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
TOTAL INCOME
363,425 - - 363,425 461,029
Other information:
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Donations
and legacies:
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Donations andgifts 33,738 - - 33,738 42,006
Gift Aid - - - - -
Legacies 305,709 - - 305,709 415,668
General grants provided by government/other
charities		 2,200 - - 2,200 200
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - - - -
Total 341,647 - - 341,647 457,874
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 21,778 - - 21,778 3,155
Dividend income - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total 21,778 - - 21,778 3,155
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
363,425 - - 363,425 461,029
All income in the prior year was unrestricted except for: (please
provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17 (E l)

02/13/2025

7

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants that
have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 Description
This year
£		 Description
This year
£		 Description
This year
£
Community Council Grant 200
Interlink Rhondda Cynon Taff 2,000
-
-
Total
Description		 2,200
Last year
£
Community Council Grant 200
-
-
-
Total200
Thisyear
Lastyear		 200
Thisyear
Lastyear

CC17a (Excel)

02/13/2025

8

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis
Expenditure on raising funds:		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Incurred seeking donations 116 - - 116 771 - - 771
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries		 - - - - -
Staging fundraising events - - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company undertaking
non-charitable trading activity		 - - - - -
Advertising, marketing, direct mail and
publicity		 484 - - 484 685 - - 685
Start up costs incurred in generating new
source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 600 - - 600 1,456 - - 1,456
Expenditure on charitable activities:
Animal Welfare 103,282 - - 103,282 31,647 - - 31,647
Subcontractors 6,775 - - 6,775 13,678 - - 13,678
Yard Expenses 8,341 - - 8,341 8,387 - - 8,387
- - - - - - - -
Total expenditure on charitable
activities		 118,397 - - 118,397 53,712 - - 53,712
Separate material item of expense
Depreciation 7,626 - - 7,626 12,510 - - 12,510
Audit and Accountancy 3,619 3,619 550 550
Insurance 6,213 6,213 6,135 6,135
Light, Power, Heating 2,873 2,873 4,203 4,203
Legal Expenses 4,306 4,306 755 755
Motor Vehicle Expenses 7,240 - - 7,240 15,284 - - 15,284
Postage,Freight & Courier 4,872 4,872 1,366 1,366
Rates and Rent - - - -
Repairs and Maintenance 5,241 5,241 8,718 8,718
Telephone and Internet 1,741 1,741 2,117 2,117
- - - - - - - -
Total 43,729 - - 43,729 51,638 - - 51,638
Other
Bank Fees - - - - - - - -
Charitable Donations 320 - - 320 1,189 - - 1,189

CC17a (Excel)

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9

IT Software and
Consumables		 1,381 1,381 2,360 2,360
Printingand Stationery 279 279 493 493
Subscriptions 352 352 394 394
Travel - National 865 865 1,046 1,046
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 3,197 - - 3,197 5,482 - - 5,482
165,924 - - 165,924 112,288 - - 112,288
165,808
111,517
43,792
57,255

Other information:

Analysis of expenditure on charitable activities

Thisyear Thisyear Thisyear Thisyear Lastyear Lastyear Lastyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Activity1 - - - - - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -

CC17a (Excel)

02/13/2025

10

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Extraordinary item 5
Extraordinary item 6
Extraordinary item 7
Extraordinary item 8
Extraordinary item 9
Extraordinary item 10
Extraordinary item 11
Extraordinary item 12
Extraordinary item 13
Extraordinary item 14
Extraordinary item 15
Extraordinary item 16
Extraordinary items
Total extrordinary item		 Description This year
Last year
£
£		 This year
Last year
£
£
Legacy 38,207 -
Legacy 52,590 -
Legacy 68,331 -
Legacy 500 -
Legacy 5,114 -
Legacy 1,000 -
Legacy 3,000 -
Legacy 49 -
Legacy 1,000 -
Legacy 49,100 -
Legacy 5,763 -
Legacy 20,857 -
Legacy 20,493
Legacy 38,680
Legacy 1,000
Legacy 24
Legacy 415,667
s
305,709 415,667

CC17a (Excel)

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11

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -

Last year

Last year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

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12

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner		 This year
£		 Last year
£
500 550
2,159 -
- -
960 -

CC17a (Excel)

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13

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

At the beginning of the year
Additions
Revaluations
Disposals
Transfers
At end of the year
14.2 Depreciation and impairments
Basis*
 Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
14.3 Net book value*
Net book value at the beginning of the year
Net book value at the end of the year		 £
Freehold land &
buildings		 Motor vehicles
£		 £
Furniture and
equipment		 Total
£
185,840 44,879 145,588 376,307
- - 1,950 1,950
- - - -
- - - -
- 185,840 - 44,879 - 147,538 - 378,257
- - - -
RB (Reducing
Balance)		 RB RB RB

2%		 25% 25%
7,360 33,388 130,477 171,225
- 210 - 210
2,677 2,115 2,833 7,625
- - - -
- 10,037 - 35,713 - 133,310 - 179,060
- - - -
178,480 11,491 15,111 205,082
- - - -

CC17a (Excel)

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14

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: This year Last year the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the - - assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the
construction of tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition
of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property,
plant and equipment to which the charity has restricted title or that
are pledged as security for liabilities.		 Thisyear Lastyear
£ £
- -
- -

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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15

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Less: impairments
Add: Reversal of impairments
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
Add:additions to investments during
period
Less:disposals at carrying value
Add/(deduct):transfer in/(out) in the
period
Add/(deduct):*net gain/(loss) on
revaluation		 Cash & cash
equivalents
Listed
investments		 Investment
properties		 Social
investments		 Other Total
- 571 - - - 571
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- 571 - - - 571

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year:
Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairment)
Other investments		 Fair value at year end
Cost less impairment
£
£
- -
571 -
- -
- -
- -		 Fair value at year end
Cost less impairment
£
£
- -
571 -
- -
- -
- -		 Fair value at year end
Cost less impairment
£
£
- -
571 -
- -
- -
- -
Fair value at year end Cost less impairment
£ £
- -
571 -
- -
- -
- -
571 -
571

Last year: Analysis of investments

Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairment)
Other investments
Fair value at year end Cost less impairment
£ £
- -
571 -
- -
- -
- -
571 -
571

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17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in
determining the fair value of investment property held by the
charity
(ii) Name or independent valuer, if applicable, and relevant
qualifications
(iii) Provide details of any restrictions on the ability to realise
investment property or on the remittance of income or
disposal proceeds
(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements		 Thisyear Lastyear

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments This year Last year
£ £
Cash or cash equivalents - -
Listed investments - -
Investment properties - -
Social investments - -
Other investments - -
Total - -
17.5 Guarantees
17.5 Guarantees
Thisyear Lastyear
Please provide details and amount of any guarantee made to
or on behalf of a third party
Name of the entity or entities benefitting from those
guarantees
Please explain how the guarantee furthers the charity's aims

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17.6 Concessionary loans

17.6 Concessionary loans
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1 year
17.7 Additional information
Amount of concessionary loans made (Multiple
loans made may be disclosed in aggregate provided
that such aggregation does not obsure significant
information).
Amount of concessionary loans received(Multiple
loans received may be disclosed in aggregate
provided that such aggregation does not obsure
significant information).
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
Please provide information about the significance
of investments to the charity's financial position
or performance eg. terms and conditions of loans
or the use of hedging to manage financial risk.
For all investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as a
form of security, the carrying amount of the
financial asset pledged as security and the terms
and conditions relating to its pledge.		 Description This year £ Last year £
- -
- -
- -
- -
Total - -
Description This year £ Last year £
- -
- -
- -
Total - -
This year Last year
Thisyear Lastyear

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
- -
- -
0 1,783
0 1,783

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
Total
Payments received on account for contracts or
performance-related grants		 Amounts falling due within
oneyear		 Amounts falling due within
oneyear
Amounts falling due after
more than oneyear
Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
856 1,017 - -
- - - -
500 2,710 - -
- - - -
46 486 - -
1,402 4,213 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period		 Thisyear Lastyear Lastyear
This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank
Cash in hand
Total
This year
£		 Last year
£
- -
- -
1,623,688 1,419,106
992 3,215
1,624,681 1,422,321

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Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made		 Thisyear
Lastyear		 Thisyear
Lastyear

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names Type PE, EE
**R or UR ***		 Purpose and Restrictions £
Fund
balances
brought
forward		 Income
£		 Expenditure
£		 Transfers
£		 £
Gains and
losses		 £
Fund
balances
carried
forward
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names Type PE, EE
**R or UR ***		 Purpose and Restrictions £
Fund
balances
brought
forward		 Income
£		 Expenditure
£		 Transfers
£		 £
Gains and
losses		 £
Fund
balances
carried
forward
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
Reason for transfer and where endowment is converted to income,
legal power for its conversion		 Amount
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

Last year

Reason for transfer and where endowment is converted to income,
legal power for its conversion		 Amount
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

----- Start of picture text -----
0
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None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order,
governing document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including
loss of
office)/ex
gratia		 Other TOTAL
£ £ £ £ £
Roy Peckham Governing document, legal
necessity for environmental
purposes		 2,408 - - - 2,408
Matthew Peckham Governing document, legal
necessity for environmental
purposes		 1,850 - - - 1,850
- - - - -
- - - - -

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

0

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order,
governing document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including
loss of
office)/ex
gratia		 Other TOTAL
£ £ £ £
Roy Peckham Governing document, legal
necessity for environmental
purposes		 4,128 - - - 4,128
- - - - -
- - - - -
- - - - -

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Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed This year Last year
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or
related party
Relationship
to charity		 Description of the transaction(s) Amount Balance at
period end		 Provision for bad debts
at period end
Amounts
written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Last year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or
related party
Relationship
to charity		 Description of the transaction(s) Amount Balance at
period end		 Provision for bad debts
at period end
Amounts
written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

During the year, one of the main Trustees/farm supervisor suffered a health issue which meant the farm could not be maintained. The horses were moved to another sanctuary and all assets transferred and/or disposed of, in line with charity accounting and law requirements. The main tenet of the charity is unaltered and so it remains a going concern, with donations being used to maintain the welfare of the horses previously on the farm but also those in need of support where the charity can easily and responsibly assist.

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Accountants Report

I report to the trustees on my examination of the accounts of Fforest Uchaf Horse and Pony Rehabilitation Centre for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of Fforest Uchaf Horse and Pony Rehabilitation Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Fforest Uchaf Horse and Pony Rehabilitation Centre's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The Charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Chartered Institute of Management Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Fforest Uchaf Horse and Pony Rehabilitation Centre as required by section 130 of the Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Julie A Raikes

Chartered Institute of Management Accountants

6 Heol Y Parc North Cornelly Bridgend CF33 4LT

Date: 31.10.2024