2025-03-31-accounts

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Charity registration number: 1002933

Fforest Uchaf Horse and Pony Rehabilitation Centre

Annual Report and Financial Statements for the Year Ended 31 March 2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

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

Reference and Administrative Details

Trustees	K A Savage
	A S Peckham
	C L Fitzgerald (Chair)
	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

Page 1

Fforest Uchaf Horse and Pony Rehabilitation Centre

Trustees’ Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

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.

WELFARE OF OUR HORSES AND PONIES

All of the charity’s horses and ponies were safely relocated to a new facility at Hillside Farm in Norfolk in late 2023. The charity's funding continues to be dedicated exclusively to the welfare of our horses and ponies and other needy equines, ensuring they remain in a secure and comfortable environment. All working and transferrable assets owned by the charity have been moved to Hillside Farm to continue to support the care and wellbeing of the animals. These, along with all other charity assets, have been accounted for in full accordance with Charity Commission guidance and legal requirements. The charity remains fully committed to its core purpose: supporting and caring for horses and ponies in need, and we continue to inform our donors on the welfare of our horses and ponies, and our other activities through our regular newsletters.

Since September 2023, regular Trustee visits to the Hillside facilities in Norfolk have been conducted to monitor, in accordance with the Grant Agreement, the care provided to the charities Horses and Ponies. The Trustee’s have found the level of care and comfort provided to be exemplory during all visits to date. Monitoring will continue, both announced and unannounced, to ensure that such care levels continue.

VISION FOR THE FUTURE

The Trustees endeavour to continue to deliver ongoing care to all of the Charities animals now based 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 and other charities with the same core purpose.

ADMINISTRATION

Nicola Vaby, 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 preparation and distribution, digital channels, other 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 Raikes.

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

......................................... K A Savage Trustee

Page 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:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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.

Page 3

Fforest Uchaf Horse and Pony Rehabilitation Centre

Independent Examiner's Report to the trustees of Fforest Uchaf Horse and Pony Rehabilitation Centre

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 2025.

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 did not exceed £250,000.

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:

accounting records were not kept in respect of Fforest Uchaf Horse and Pony Rehabilitation Centre as required by section 130 of the Act; or
the accounts did not accord with the accounting records; or
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: 10 September 2025

Page 4

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Financial Activities for the Year Ended 31 March 2025

Note Income and Endowments from: Donations and legacies 2 Investment income 3 Other income 2 Total Income Expenditure on: Raising funds 4 Charitable activities 5 Total Expenditure Net income Extraordinary Items Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16	Unrestricted £ 104,044 26,414 0 130,458 (36) (186,470) (186,506) (56,048) 0 (56,048) 1,623,849 1,567,801	Total 2025 £ 104,044 26,414 0 130,458 (36) (186,470) (186,506) (56,048) 0 (56,048) 1,623,849 1,567,801	Total 2024 £ 339,447 21,778 2,200
			363,425
			(116) (165,808)
			(165,924)
			197,501
			(199,196)
			(1,695) 1,625,544
			1,623,849

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

Page 5

Fforest Uchaf Horse and Pony Rehabilitation Centre

(Registration number: 1002933)

Balance Sheet as at 31 March 2025

Note Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand 14 Creditors: Amounts falling due within one year 15 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 16	31 March 2025 £ 0 571 571 0 1,569,354 1,569,354 (2,124) 1,567,230 1,567,801 1,567,801 1,567,801	31 March 2024 £ 0 571 571 0 1,624,681 1,624,681 (1,403) 1,623,278 1,623,849 1,623,849 1,623,849

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

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

Page 6

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

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 and now operates mainly as a grant making organisation, as per the terms of the trust deed, following the transfer in 2023 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 2025

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

Buildings All other assets

Depreciation method and rate 2% straight line 20% straight line

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

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.

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 entity 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.

Page 9

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

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 £ 16,072 87,972 0 0 104,044 Unrestricted funds General £ 26,414		Total 2025 £ 16,072 87,972 0 0 104,044 Total 2025 £ 26,414		Total 2024 £ 33,738 305,709 0 2,200
					341,647
					Total 2024 £ 21,778

a) Costs of generating donations and legacies

Unrestricted funds Note General £ Donations 36	Total 2025 £ 36	Total 2024 £ 116

Page 10

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

5 Expenditure on charitable activities

Note Direct costs Allocated support costs Governance costs	Unrestricted funds General £ 169,536 15,381 1,553 186,470		Total 2025 £ 169,536 15,381 1,553 186,470	Total 2024 £ 118,397 43,792 3,619
				165,808

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	Charitable Activity £ (68) 0 1,030 5,000 0 0 4,392 5,027 0 0 15,381	Total 2025 £ (68) 0 1,030 5,000 0 0 4,392 5,027 0 0 15,381	Total 2024 £ 9,086 5,241 3,122 5,635 352 320 8,105 4,306 0 7,626
			43,792

7. Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets

2025 £ 0	2024 £ 7,626

Page 11

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

8 Trustees’ remuneration and expenses

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

The Trustees undertook a trip to Hillside Farm, Norwich, in April 2024 to visit the horses and ponies, and to check on their livery and well-being. This involved recompense for travel and accommodation of £2,236 for five Trustees. The Charity also purchased lunch for the Trustees and owners of Hillside farm at a cost of £248.

9 Independent examiner's remuneration

Examination of the financial statements	2025 £ 500	2024 £ 1,460

10 Taxation

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

11 Tangible fixed assets

Cost At 1 April 2024 Addition At 31 March 2025 Depreciation At 1 April 2024 Charge for the Year At 31 March 2025 Net book value At 31 March 2024 At 31 March 2025	Land and buildings £ 0 0 0 0 0 0 0 0	Furniture and equipment £ 0 0 0 0 0 0 0 0	Motor vehicles £ 0 0 0 0 0 0 0 0	Total £ 0 0
				0
				0 0
				0
				0
				0

Page 12

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

12 Fixed asset investments Other investments Other investments Cost or Valuation At 1 April 2024 Disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 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		2025 £ 571 Listed investments £ 571 (0)		2024 £ 571
				Total £ 571 (0) 571 571 571 2024 £ 0 2024 £ 992 1,623,688
		571
		571
		571
		2025 £ 0 2025 £ 0 1,569,354
		1,569,354 2025 £ 869 755 500		1,624,681
				2024 £ 857 46 500
		2,124		1,403

Page 13

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

16 Funds Unrestricted funds General General funds Unrestricted funds General General funds 1,625,544 17 Analysis of net assets between funds Tangible fixed assets Current assets Current liabilities Total net assets Balance at 1 April 2024 £ 1,623,849 Balance at 1 April 2023 £		363,425 Incoming resources £ 130,623 Incoming resources £	(365,120) Unrestricted funds General £ 571 1,569,664 (2,124) 1,568,111 Resources expended £ (186,361) Resources expended £	1,623,849 Total funds at 31 March 2025 £ 571 1,569,664 (2,124) Balance at 31 March 2025 £ 1,568,111 Balance at 31 March 2024 £

				1,568,111

18 Related party transactions

During the year the charity made no related party transactions.

Page 14

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 4/1/2024 date 3/31/2025 — ~~——_—————— ae~~ 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	104,044 - - 104	044 - - 104	044 - - 104	044 - - 104,044 339	044 339,447
Charitable activities	S02	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other trading activities	S03	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Investments	S04	26,414 -	414 -		26,414 21	414 21,778
Separate material item of income	S05	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other	S06	- - - - 2	- - - - 2	- - - - 2	- - - - 2	- - - - 2,200
*Total*	S07	130,458 - - 130	458 - - 130	458 - - 130	458 - - 130,458 363	458 363,425
Resources expended (Note 6)
Expenditure on:
Raising funds	S08	36 - - 36 116	36 - - 36 116	36 - - 36 116	36 - - 36 116	36 - - 36 116
Charitable activities	S09	186,470 - - 186	470 - - 186	470 - - 186	470 - - 186,470 165	470 165,808
Separate material item of expense	S10	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other	S11	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
*Total*	S12	186,506 - - 186	506 - - 186	506 - - 186	506 - - 186,506 165	506 165,924

Net income/(expenditure) before investment
gains/(losses)	S13	- 56,048 - - - 56	048 - - - 56	048 - - - 56	048 - - - 56,048 197	048 197,501
Net gains/(losses) on investments	S14	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Net income/(expenditure)	S15	- 56,048 - - - 56	048 - - - 56	048 - - - 56	048 - - - 56,048 197	048 197,501
Extraordinary items	S16	- - - - - 199	- - - - - 199	- - - - - 199	- - - - - 199	- - - - - 199,196
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	- 56,048 - - - 56	048 - - - 56	048 - - - 56	048 - - - 56,048 - 1	048 - 1,695
*Reconciliation of funds:*
Total funds brought forward	S21	1,623,849 - - 1	849 - - 1	849 - - 1	849 - - 1,623,849 1	849 1,625,544
*Total funds carried forward*	S22	1,567,801 - - 1	801 - - 1	801 - - 1	801 - - 1,567,801 1	801 1,623,849
1

Section B Balance sheet

£ £ F01 F02 Unrestricted funds Restricted income funds	£ £ F01 F02 Unrestricted funds Restricted income funds	£ F03 Endowment funds	£ F04 Total this year	£ F05 Total last year
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
571	-	-	571	571
571	-	-	571	571

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
1,569,354	-	-	1,569,354	1,624,681
1,569,354	-	-	1,569,354	1,624,681

2,124	-	-	2,124	1,403

1,567,230	-	-	1,567,230	1,623,278

1,567,801	-	-	1,567,801	1,623,849

-	-	-	-	-
-	-	-	-	-

1,567,801	-	-	1,567,801	1,623,849

-			- - 1,567,801 -	-
	-	-		-
1,567,801				1,623,849

1,567,801	-	-	1,567,801	1,623,849

Signature		Print	Name	Date of approval dd/mm/yyyy

CC17a (Excel)

11/06/2025

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* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

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

-Tick as appropriate

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

	:
*(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)

11/06/2025

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
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	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 W k i i l d t t l f bl l th t i lik l t th t t 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
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a

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Yes No N/a
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Yes No N/a
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Yes No N/a
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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 16,072 - - 16,072 33,738 Gift Aid - - - - - Legacies 87,972 - - 87,972 305,709 - - - - 2,200 - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total104,044 - - 104,044 341,647 - - - - - - - - - - - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - Interest income 26,414 - - 26,414 21,778 Dividend income - - - - Rental and leasingincome - - - - - Other - - - - - Total26,414 - - 26,414 21,778 - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 130,458 - - 130,458 363,425 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	16,072	-	-	16,072	33,738
	Gift Aid	-	-	-	-	-
	Legacies	87,972	-	-	87,972	305,709
	General grants provided by government/other charities	-	-	-	-	2,200
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	104,044	-	-	104,044	341,647

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	26,414	-	-	26,414	21,778
	Dividend income	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	26,414	-	-	26,414	21,778

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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	-	-	-	-	-

		130,458	-	-	130,458	363,425

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)

11/06/2025

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		-
	Interlink Rhondda Cynon Taff		-
			-
			-
	Total Description		-
			Last year £
	Community Council Grant		200
	Interlink Rhondda Cynon Taff		2,000
			-
			-
	Total2,200 Thisyear Lastyear		2,200

	Thisyear Lastyear

CC17a (Excel)

11/06/2025

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	36	-	-	36	116	-	-	116
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	3,735	-	-	3,735	484	-	-	484
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfoliomanagementcosts	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	3,771	-	-	3,771	600	-	-	600
Expenditure on charitable activities:
Animal Welfare	158,727	-	-	158,727	103,282	-	-	103,282
Subcontractors	6,505	-	-	6,505	6,775	-	-	6,775
Yard Expenses	4,304	-	-	4,304	8,341	-	-	8,341
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	169,536	-	-	169,536	118,397	-	-	118,397
Separate material item of expense
Depreciation	-	-	-	-	7,626	-	-	7,626
Audit and Accountancy	1,553			1,553	3,619			3,619
Insurance	-			-	6,213			6,213
Light, Power, Heating	- 68			- 68	2,873			2,873
Legal Expenses	5,027			5,027	4,306			4,306
Motor VehicleExpenses	1,908	-	-	1,908	7,240	-	-	7,240
Postage,Freight & Courier	1,136			1,136	4,872			4,872
Rates and Rent	-			-	-			-
Repairs and Maintenance	-			-	5,241			5,241
Telephone and Internet	2			2	1,741			1,741
	-	-	-	-	-	-	-	-
Total	9,558	-	-	9,558	43,729	-	-	43,729
Other
Bank Fees	-	-	-	-	-	-	-	-
CharitableDonations	-	-	-	-	320	-	-	320
IT Software and Consumables	1,028			1,028	1,381			1,381
Printing and Stationery	129			129	279			279
Subscriptions	-			-	352			352
Travel - National	2,484			2,484	865			865
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	3,641	-	-	3,641	3,197	-	-	3,197
	186,506	-	-	186,506	165,924	-	-	165,924
	186,470 165,808 15,381 43,792

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)

11/06/2025

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

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

Description	This year Last year £ £	This year Last year £ £
Legacy	3,000	-

Legacy	133	-

Legacy	1,000	-

Legacy	1,000	-

Legacy	69,000	-

Legacy	1,000	-

Legacy	1,914	-

Legacy	10,925	-


Legacy		305,709
s
	87,972	305,709

CC17a (Excel)

11/06/2025

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)

11/06/2025

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	500
	1,053	2,159
	-	-
	-	960

CC17a (Excel)

11/06/2025

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

£ Freehold land & buildings	Motor vehicles £	£ Furniture and equipment	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

RB (Reducing Balance)	RB	RB	RB
2%	25%	25%

-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

-	-	-	-
-	-	-	-

CC17a (Excel)

11/06/2025

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:* *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied and significant assumptions* 14.6 Other disclosures *the carrying amount that would have been recognised had the* *assets been carried under the cost model.* *(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	Thisyear Lastyear



	-	-

	Thisyear	Lastyear
	£	£
	-	-
	-	-

The "transfers" row is for movements between fixed asset categories.

** 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.

CC17a (Excel)

11/06/2025

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)

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

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

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

CC17a (Excel)

11/06/2025

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

CC17a (Excel)

11/06/2025

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

CC17a (Excel)

11/06/2025

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	-
	0	-

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 £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

11/06/2025

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

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 £
-	-	-	-
-	-	-	-
869	857	-	-
-	-	-	-
500	500	-	-
-	-	-	-
755	46	-	-
2,124	1,403	-	-

20.2 Deferred income

*Please complete this note if the charity has deferred income.* Thisyear *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


	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

11/06/2025

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 £
	-	-
	-	-
	1,569,354	1,623,688
	-	992
	1,569,354	1,624,681

CC17a (Excel)

11/06/2025

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

CC17a (Excel)

11/06/2025

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			-	-	-	-	-	-

CC17a (Excel)

11/06/2025

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

* 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			-	-	-	-	-	-

CC17a (Excel)

11/06/2025

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

CC17a (Excel)

11/06/2025

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

None of the trustees have been paid any remuneration or received any other benefits from an employment with 1 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	-	-	-	-	-
Matthew Peckham	Governing document, legal necessity for environmental purposes	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

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)

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.

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)		0

Type of expenses reimbursed	This year	Last year
	£	£
Travel	361	-
Subsistence	458	-
Accommodation	1,417	-
Other (please specify):		-
	-	-
TOTAL	2,236	-
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	6

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 (	There have been no related party transactions in the reporting period (	There have been no related party transactions in the reporting period (	True or False)	True or False)	True or False)	0	0

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision fo at perio	r bad debts d end	Amounts written off during reporting period
			£	£	£		£
Hillside Animal Farm	Livery	Purchase of lunch	248



Last year There have been no related party transactions in the 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.*



			True or False)
						1

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision fo at perio	r bad debts d 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.

CC17a (Excel)

11/06/2025

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.

CC17a (Excel)

11/06/2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

Independent Examiner's Report to the trustees of Fforest Uchaf Horse and Pony Rehabilitation Centre

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 2025.

Responsibilities and basis of report

Independent examiner’s statement

The Charity's gross income did not exceed £250,000.

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:

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

Julie A Raikes

Chartered Institute of Management Accountants

6 Heol Y Parc North Cornelly Bridgend CF33 4LT

Date: 10 September 2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

Fforest Uchaf Horse and Pony Rehabilitation Centre

Contents

Fforest Uchaf Horse and Pony Rehabilitation Centre

Reference and Administrative Details

Fforest Uchaf Horse and Pony Rehabilitation Centre

Trustees’ Report

TRUSTEES

WELFARE OF OUR HORSES AND PONIES

VISION FOR THE FUTURE

ADMINISTRATION

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Trustees' Responsibilities

Fforest Uchaf Horse and Pony Rehabilitation Centre

Independent Examiner's Report to the trustees of Fforest Uchaf Horse and Pony Rehabilitation Centre

Responsibilities and basis of report

Independent examiner’s statement

Fforest Uchaf Horse and Pony Rehabilitation Centre

Statement of Financial Activities for the Year Ended 31 March 2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

(Registration number: 1002933)

Balance Sheet as at 31 March 2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

Basis of preparation

Exemption from preparing a cash flow statement

Going concern

Income and endowments

Donations and legacies

Grants receivable

Investment income

Expenditure

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Raising funds

Charitable activities

Support costs

Governance costs

Government grants

Taxation

Tangible fixed assets

Depreciation and amortisation

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Fixed asset investments

Cash and cash equivalents

Trade creditors

Borrowings

Fund structure

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

2 Income from donations and legacies

a) Costs of generating donations and legacies

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

5 Expenditure on charitable activities

6. Analysis of support costs

7. Net incoming/outgoing resources

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

8 Trustees’ remuneration and expenses

9 Independent examiner's remuneration

10 Taxation

11 Tangible fixed assets

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Fforest Uchaf Horse and Pony Rehabilitation Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

18 Related party transactions

Section B Balance sheet

Section C Notes to the accounts

1.2 Going concern

1.3 Change of accounting policy

1.4 Changes to accounting estimates

Please disclose:

1.5 Material prior year errors

Please disclose: