2023-06-30-accounts

Reference and Administrative Details
Trustees' Report	2to 6
Independent Examiner's Report
Statement ofFinancial Activities	8to9
Balance Sheet	10
Statement ofCash Flows
Notes to the Financial Statements	12to26

		Unrestricted	Restricted	Total
		funds	funds	2023
	Note		6	5
Income
Donations, grants and legacies		40,941		40,941
Charitable activities		549,956	85,232	635,188
Investment income		3,093		3,093
Other income		440		440
Total income		594,430	85,232	679,662
Expenditure
Raising funds	7	(10,962)		(10,962)
Charitable activities Other expenditure	8	(434,456) ~8.551	(31,793)	(466,249) (8,551)
Total expenditure		~453,969	~31,7937	~485.762
Net income		140,461	53,439	193,900
Net movement in funds		140,461	53,439	193,900
Reconciliation offunds
Total funds brought forward		1,126,552	3,200	1,129,752
Total funds camied forward	19	1,267,013	56,639	1,323,652

					Total
			Unrestricted	Restricted	2022
			funds	funds	E(As
		Note		K	restated)
Income
Donations, grants and legacies			413,824	160,568	574,392
Chaditable activities			364,525		364,525
Investment income			227		227
Total income			778,576	160,568	939,144
Expenditure
Raising funds		7	(9,983)		(9,983)
Charitable activities		8	(314,262)	(19,779)	(334,041)
Other expenditure			650		650
Total expenditure			~323,5957	119,7791	~343374,
Net income Transfers between	funds		454,981 173,849	140,789 ~173,549	595,770
Net movement in funds			628,830	(33,060)	595,770
Reconciliation offunds
Total funds brought	forward		497,722	36,260	533,982
Total funds carried	forward	1g	1,126,552	3,200	1,129,752

			Note	2023 f	2022 f(As restated)
Fixed assets
Tangible assets			14	726380	689678
Investments			15	1	1
				726,381	689,679
Current assets
Stocks			16	10,300	6,100
Debtors			17	175,322	97,051
Cash at bank and in hand				420,749	363,497
Creditors:	Amounts	falling due within one year	18	606,371 ~9,1OO	466,646 ~f28.57S
Net current	assets			597,271	440,073
Net assets				1,323,652	1,129,752
Funds ofthe charity:
Unrestricted	funds			1,051,413	906,552
Designated	funds			215,600	220,000
Restricted funds				56,639	3,200
Total funds			19	1,323,652	1,129,752

				2022
		Note	2023 f	6(As restated)
Cash flows from operating activities
Net cash income			193,900	595,770
Adjustments to cash flows from non-cash	items
Depreciation		14	36,811	35,351
Investment income Loss/(profit) on disposal oftangible fixed assets		5	(3,093) 8,551	(227) ~650
			236,169	630,244
Working capital adjustments
Increase in stocks		16	(4,200)
Increase in debtors (Decrease)/increase in creditors		17 18	(78,271) ~17475)	(34,345) 15,680
Net cash flows from operating activities			136,223	611,579
Cash flows from investing activities
Interest receivable and similar income		5	3,093	227
Purchase oftangible fixed assets		14	(83,018)	(385,012)
Sale oftangible fixed assets Net cash flows from investing activities			954 ~78,971&	4,700 1588,1)85)
Net increase in cash and cash equivalents			57,252	231,494
Cash and cash equivalents at 1 July			363,497	132,003
Cash and cash equivalents at 30June			420,749	363,497

3 Income	from donation	s and le	gacies
				Unrestricted	Restricted	Total
				funds	funds	funds
				6	6	6
Donations	and gifts			7,600		7,600
Grant income				1,000		'I,000
Distributions	from trading	subsidiary	under Gift
Aid				32,341		32,341
Total for 2023				40,941		40,941
Donations	and gifts			28,416	10,568	38,984
Legacies receivable				333,333		333,333
Grant income				11,000	150,000	161,000
Distributions	from trading	subsidiary	under Gift
Aid				41,075		41,075
Total for 2022 (Restated)				413,824	160,568	574,392

		Unrestricted	Restricted	Total
		funds	funds	funds
			6	6
Therapeutic riding		37,236		37,236
Other therapeutic	horse &animal based activities	512,720	85,232	597,952
Total for 2023		549,956	85,232	635,188
Therapeutic riding		41,610		41,610
Other income		2,827		2,827
Other therapeutic	horse &animal based activities	320,088		320,088
Total for 2022		364,525		364,525

5 Investment income
	Unrestricted	Restricted	Total
	funds	funds	funds
	6	6	6
Interest receivable	3,093		3,093
Total for2023	3,093		3,093
Interest receivable	227		227
Total for2022 (Restated)	227		227

Unrestricted	Restricted	Total
funds	funds	funds
E	E	E
10,962		10,962
10,962		10,962
9,983		9,983
9,983		9,983

					2023 E	2022f
Staff costs					186,996	148,981
Depreciation and impairment					36,811	35,351
Instructors					5,405	134
Feed & bedding					16,624	15,214
Other horse costs					5,883	4,424
Veterinary and farrier					7,163	4,357
Staff training					14,376	15,135
Travel and subsistence					8,036	991
Miscellaneous expenses					2,830	814
Repairs and maintenance			of land and buildings		39,996	21,802
Rent and utilities					49,695	35,050
Insurance					7,068	7,777
Bad debts					1,950	5,764
Website					10,740
Less: costs recharged		to	subsidiary	undertaking	(11,501)	(11,852)
Other charitable expenditure					41,782	8,987
					423,854	292,929
Share ofsupport costs		(see note 9)			39,935	38,828
Share ofgovernance	costs (see note 9)				2,460	2,284
					466,249	334,041
Analysis by fund
Unrestricted funds					434,456	314,262
Restrioted funds					31,793	19,779
					466,249	334,041

9 Support costs
			Support costs	Governance costs	2023f
Administrator staff cost			18,744		18,744
Print, post &stationery			2,552		2,552
IT&telephone			6,958		6,958
Bookkeeping			5,770		5,770
Bank charges 8 interest			169		169
Cleaning and waste disposal			6,540		6,540
Subscriptions			2,651		2,651
Less: costs recharged to	subsidiary		(3,449)		(3,449)
Independent examiner's	fees			2,460	2,460
			39,935	2,460	42,395
				Governance
Analysed between charitable		activities	39,935	2,460	42,395
			Support costs	costs	2022f
Administrator staff cost			16,467		16,467
Print, post and stationery			2,987		2,987
IT&telephone			5,311		5,311
Bookkeeping			7,644		7,644
Bank charges &interest			30		30
Sundry expenses			884		884
Cleaning and waste disposal			7,143		7,143
Subscnptions			3,221		3,221
Less:costs recharged to	subsidiary		(4,859)		(4,859)
Legal and professional				1,204	1,204
Independent examiner's	fees			1,080	1,080
			38,828	2,284	41,112
Analysed between charitable		activities	38,828	2,284	41,112

10Net income/	10Net income/	(expenditure)
Net movement		in funds is stated after charging/(crediting):
			2023	2022
Depreciation Loss/(profit)	of on	fixed assets disposal oftangible fixed assets	36,811 8.551	35,651 ~f60i
11Trustees	remuneration and expenses

		Land and	Plant and	Plant and	Computer	Motor	Motor
		buildings	equipment 6		equipment 6	vehicles			Total
Cost
At 1 July 2022		634,454		121,218	6,087		8,008		769,767
Additions Disposals		62,644 10,120 (854) ~((8.888			10,254	~5,(58			83,018 ~24,85(
At 30June	2023	696,244		112,449	16,341		2,900		827,934
Depreciation
At 1 July 2022		22,560		51,742	2,627		3,160		80,089
Charge for	the
year Eliminated disposals	on	24,304 (31		7,361 (11,843)	4,176	970 ~3,422			36,811 ~15.345
At 30June	2023	46,833		47,260	6,803			658	101,554
Net book value
At 30June	2023	649,411		65,189	9,538		2,242		726,380
At 30June	2022	611,894		69,476	3,460		4,848		689,678
15Fixed asset investments
						2023			2022f
Investment	in subsidiary							1	1
Details ofundertakings
Details ofthe charity's subsidiaries are			as	follows:
		Country of			Proportion	ofvoting			Principal
Undertaking		incorporation		Holding	rights and	shares	held		activity
					2023	2022
									Provision of
The Conquest									horse riding
Equestrian	Centre	England &Wales		Ordinary 61	100%	100'/			lessons and
Limited									related
									activities.

2023	2022
	8
10,300	6,100

				2022
			2023	8(As
				restated)
Prepayments			445
Accrued	income		100,409	39,662
Other debtors			42,109	39,979
Amounts	owed by subsidiary	undertaking	32,359	17,410
			175,322	97,051

18Creditors:	amount	s falling due within one year
			2023	2022
				8
Trade creditors			1,028	14,932
Other taxation	and social security		2,255	1,195
Other creditors			1,371	505
Accruals and deferred		income	4,446	9,943
			9,100	26,575

20 Anal	ysis ofnet assets bet	ween funds
					Total funds
		Unrestricted	funds	Restricted	at30June
		General	Designated	funds	2023
		5	6	6	5
Tangible	fixed assets	726,380			726,380
Fixed asset investments		1			1
Current Current	assets liabilities	334,132 ~5100	215,600	56,639	606,371 ~9,700
Total net assets		1,051,413	215,600	56,639	1,323,652
					Total funds
	As restated	Unrestricted	funds	Restricted	at 30June
		General	Designated	funds	2022
		5	6	6
Tangible	fixed assets	689,678			689,678
Fixed asset investments		1			1
Current Current	assets liabilities	243,448 (26,575)	220,000	3,200	466,648 ~25.5751
Total net assets (Restated)		906,552	220,000	3,200	1,129,752