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2025-06-30-accounts

Charity number: 1060620

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

WHITE HORSE STABLES HORSE RESCUE

CONTENTS

Page
Legal and Administrative Information 1
Trustees' Report 2 - 3
Statement of Financial Activities 4
Balance Sheet 5
Notes forming part of the Financial Statements 6 - 10

WHITE HORSE STABLES RESCUE

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 JUNE 2025

Trustees

Mrs Diane P Barclay-Bernard Mrs N D Hiller Mrs Alison Richardson Mr Jeffrey Newman Mr Christopher Dew

Charity Registered Number

1060620

Bankers

Lloyds plc, 17 Wellington Place, Hastings. TN34 1NX

Page 1

WHITE HORSE STABLES HORSE RESCUE

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees submit their annual report and the financial statements of White Horse Stables Horse Rescue, (the charity) for the year ended 30 June 2025. The Trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements,

the requirements of the charity's governing document, the Charities Act 1993 and the Statement of Recommended Practice: Accounting and Reporting by Charities 2005.

The Charity was established by a charitable trust deed dated 1 April 1995, charity number 1060620 The Trustees who served during the year were:

Mrs Diane P Barclay-Bernard Mr Jeffrey Newman Mrs N D Hiller Mr Christopher Dew Mrs Alison Richardson

Trustees are appointed by the existing trustees either when existing trustees resign or when additional suitable people make themselves available.

All new trustees are briefed on the operations and objectives of the charity in accordance with their legal obligations under charity law.

The charity is operated by periodic meetings of the trustees. Decisions are made on the basis of a majority vote of those trustees present and voting. The chair has a casting vote in the event of a tie.

The charity paid rent for land at Stocklands Farm, Staplecross during the period. The land is owned by Ellenwhorne Equestrian Centre, a business in which trustees Mrs D Barclay-Bernard and Mrs N Hiller have an interest. The land is used for the paddocking of rescue horses, this rent is considered to be below market value.

Objectives and activities

The charity's objects are to relieve the suffereing of equines which are in need of care and attention, The charity continued to stable equines during the period and provide the care required. The number of equines being cared for increased during the period.

Achievements and performance

The charity met its objectives during the period and maintained the quality of care it has historically achieved.

Financial review

The trustees are of the opinion that the charity remains in a viable position financially.

The trustees are of the opinion that the future funding will continue at the present levels and therefore the future financing and running of the charity will be maintained and they are committed to this end.

Page 2

WHITE HORSE STABLES HORSE RESCUE

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025

Reserves policy

At the balance sheet date the charity had net current assets of £33263, the remaining assets representing the fixed assets in use at the stables. It is not the policy of the trustees to build up reserves but to utilise monies.

Risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to the major risks.

This report was approved by the Trustees on ….....................

and signed on its behalf, by:

MR J NEWMAN

Trustee

Page 3

WHITE HORSE STABLES HORSE RESCUE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025

Note
Incoming resources fom generated funds
Donations, legacies and similar incoming resources
2
Shop sales
3
Investment income
4
TOTAL INCOMING RESOURCES
Resources expended
Costs of generating funds
Costs of goods sold
5
Charitable activities
Activities in furtherance of the charity's objects
6
Governance costs
6
TOTAL RESOURCES EXPENDED
MOVEMENT IN TOTAL FUNDS FOR THE
YEAR - NET INCOME/(EXPENDITURE)
FOR THE YEAR
TOTAL FUNDS AT 1 July 2024
TOTAL FUNDS AT 30 June 2025
Funds
2025
£
919661
-
-
919661
-
911506
198
911704
7957
25306
33263
Funds
2024
£
941682
-
-
941682
-
964074
252
964326
-22644
47950
25306

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 7 to 10 form part of these financial statements.

Page 4

WHITE HORSE STABLES HORSE RESCUE

BALANCE SHEET AS AT 30 JUNE 2025

Note
FIXED ASSETS
Tangible fixed assets
9
CURRENT ASSETS
Stock
Debtors
10
Cash at bank and in hand
CREDITORS:
Amounts falling due within one year
11
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Unrestricted - General Funds
TOTAL CHARITY FUNDS
£
£
316
5500
-
27447
32947
-
32947
33,263
£
33263
33,263
£
2025
£
£
422
5500
-
19384
24884
-
24884
25,306
£
25306
25,306
£
2024
£
£
422
5500
-
19384
24884
-
24884
25,306
£
25306
25,306
£
2024
25,306
£
25306
25,306
£

The financial statements were approved by the Trustees on …................

Mrs D Barclay-Bernard Trustee

The notes on pages 6 to 10 form part of these financial statements.

Page 5

WHITE HORSE STABLES HORSE RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements have been prepared in accordance with the Statement of Recommended applicable UK accounting standards and the Charities Act 1993.

1.2 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.3 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Governance costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

1.4 Cash flow

The financial statements do not include cash flow statement because the charity, as a small Reporting Standard for Smaller Entities (effective April 2008).

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures, fittings and equipment Motor vehicles

Page 6

WHITE HORSE STABLES HORSE RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

2. Donations and legacies
Donations, gifts and grant
3. Shop sales
Shop sales
Cost of goods sold
4. Investment income
Interest receivable
5. Total resources expanded
Cost of generating funds
Cost of goods purchased
Add opening stock
Less closing stock
Cost of goods sold
2025
£
919661
2025
£
-
-
-
2025
£
-
2025
£
-
5500
5500
-
2024
£
941682
2024
£
-
-
-
2024
£
-
2024
£
-
5500
5500
-

Page 7

WHITE HORSE STABLES HORSE RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

6. Charitable activities

Governance costs
Interest and bank charges payable
Professional fees
Depreciation and losses on assets scrapped
Total
Activities in furtherance of the charity's objects
Feed, hay and bedding
Rescue horse costs
Farrier and vet
Motor expenses
Utilities
Insurance, rent and rates
Maintenance
Sundry
Security
Postage and stationery
Wages and salaries
Volunteer expenses
Trustees expenses
Staff costs
Advertising
Professional fees
2025
£
92
-
106
198
2025
£
325272
18500
83411
50292
9086
66587
136569
21500
-
17611
155154
23600
-
3746
178
-
911506
2024
£
110
-
142
252
2024
£
320422
15230
89455
46317
5503
61213
175709
23596
-
17713
152005
45625
-
2066
1329
7891
964074

7 Trustees

None of the trustees (or any person connected with them) received any remuneration during the year.

During the year the charity paid rent to Ellenwhorne Equestrian Centre of £55450, a business in which trustees Mrs D Barclay-Bernard and Mrs N Hiller have a financial interest. The trustees have obtained a rental valuation that confirms that the rent charged is below market value.

Page 8

WHITE HORSE STABLES HORSE RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

8 Employees

Number of employees

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

Number of employees
The average monthly number of employees during the year was as
follows:
Rescue grooms
Working pupils/appentices
2025
8
10
18
2024
8
10
18

No employee received remuneration amounting to more than £60000 in either year.

9. Tangible fixed assets

Cost
At 1 July 2024
Disposals
Additions
At 30 June 2025
Depreciation
At 1 July 2024
Elimination on disposal
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
10. Debtors
Due within one year
Amounts recoverable
Fixtures
fittings &
equipment
£
14698
-
-
14698
14451
-
62
14513
£185
£247
Motor
vehicles
£
16511
-
-
16511
16336
-
44
16380
£131
£175
2024
£
-
-
Total
£
31209
-
-
31209
30787
-
106
30893
£316
£422
2023
£
-
-

Page 9

WHITE HORSE STABLES HORSE RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

11. Creditors
Amounts falling due within one year
Bank overdrafts
Loan
2025
£
-
-
-
2024
£
-
-
-

Page 10