Company registration number.. 5400159 Charity registration number.. 1109196 Dartmoor Pony Heritage Trust (A company limiied by guarantee} Annual Report and Financial Statements for the Year Ended 31 March 2025
Dartmoor Pony Heritage Trust Contents Reference and Administrative Detai15 Strategic Report 2to4 Trustees, Report 5t06 Independent Examiner's Report Statement of Financial Activitles 8t09 Balance Sheet Ioto 11 Notes to the Financial Staiements 12to 19 Detailed SOFA charitable activities 22to23
Dartmoor Pony Heritage Trust Reference and Administrative Details Chairman Michael Liihgow Senior Management / Leadership Cath Anderson, Operations Manager Team Charity Registration Number 109196 Company Registration Number 5400159 The charity is incorporated in England. 21 Silver Street Ottery Si. Mary Devon EXII IDB Registered Office Page I
Dartmoor Pony Heritage Trust Strategic Report for the Year Ended 31 March 2025 The trustees, who are directors for the purpose5 of company law, present their strategic report for the year ended 31 March 2025, in cotnpliance with $414C of the Companies Act 2006. TRUSTEES, REPORT The Trustees present their Report and Accounts for the year ended 31 March 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Type of governing document: Memorandum and Articles of Association How the charity is constituted: Cotnpany limited by guarantee Trustee selection method: Elected by the membership in accordance with articles 4.6, 4.8 or 4.9 of the Charity's Articles of Association. Trustees are elected for a terni of 3 years and a Twstee who has served their term must retire at the next AGM that occurs nearest to the expirv of their lem). Up to 3 Trusiees ai any one time ma>, be appointed for an initial tem) of three years by a resolution passed at a properly convened meeting of the Trustees. Any Trustees so appointed shall be eligible for re-election by the Members at the AGM that occurs nearest to the expiry of their first temi in accordance Th'ith Article 4.8. A retiring Trustee who remains eligible may be re-elected for a maximum of two consecutive terms of office including their initial terni: but excluding any period during which the retiring Trustee was initially co-opted. Charity Trustees are the people who serve on the governing body ol a charity. They are equally responsible in law for the Board's actions and decisions and have equal status as Trustees. Charity Trustees have and must accept ultimate responsibilit! for the charity'5 affair5. Thes, use their personal Skills and experience to ensure that the charity is solvent, M'ell run, efficient and deliveriTJg its charitable outcotne5. The Trustee role can be ver), rewarding and enjoyable offering an opportunitv to serve the community whilst learning new skills. The Trusiees role is to focus on the slraiegic direction of the charity and to ensure effectiveness and accountabilil),. Day-to-day operaiional de¢isions are delegaied to the Operations Manager and the operations team. Key Responsibilities - To activelv contribute lo the Board of Trustees, which: Sets and mainthins the vision. mission and values Develops with the Operations Manager strategic direction and longer-terni strategies Ensures compliance with the Governing Document Ensures accountability, in that the charity applies its resource5 exclusively in furtherance of its objectives Ensures compliance with the law Maintains a proper fiscal oversight Maintain effective Board performance Promotes the charity Appoints, supports and monitors perforn)ance of ihe Operations Manager In addition to the above statutory duties, each Trustee should use any specific skills, knowledge or experience they have to help the Board of Trustees reach sound decisions. Page 2
Dartmoor Pony Heritage Trust Strategic Report for the Year Ended 31 March 2025 Charitable Ob'ectives The objects of the DPHT are to protect and preserve as a species for the benefit of the public Dartmoor Heritage ponies native to Dartmoor and to provide such other charitable purposes as the Trustees from time to time think rit. Goals. In order to achieve its objectives the DPHT: Promote the contribution to and the benefits of the Dartmoor Heritage Pony in maintaining the Dartmoor ectrsystem. Support Dartmoor Heritage Pony breeders and keepers on Darthloor to maintain and sustain their multi-generational herds and encourage new pony keepers and breeders through the provision of direct grants and services. Provide a grazing site at Bellever for use by breeders and keepers of Darthloor Heritage Ponies on Dartmoor. Sponsor academic and scientific studies that build upon the body of knoledge into the environmetal impact Dartmoor Heritage Ponies have in maintianing a balanced ec(Fsystem via the controlled site on Bellever. Edueate the wider public, including schools on the contribution of the Dartmoor Heritage Pony to Dartrnoor. Add economic value to Dartmoor Heritage Ponies through Provision of a sales channel for breeders and keepers as well a5 provision of handling services. Influenee local and national bodies in the formulation of farming and environmental strategie5 where the Dartmoor Heritage Pony can support improvements to eco-Sy5tems. Work collaboratively with like minded bodies on Dartmoor in order to contribute to the sustainability of the environment, eco-system and the Dartmoor Herithge Pony. Page 3
Dartmoor Pony Heritage Trust Strategic Report for the Year Ended 31 March 2025 Summary of the Year This financial year M'e have continued to focus on our core activities that underpin our objectives and goals to support and sustain the Darttnoor Heritage Ponies that are native to Dartmoor. Support to pony keepers and breeders to ensure that both multi•(wenerational herds and those taking on or establishing new herd5 receive help and assislance. Maintaining our conservation grazing site at Bellever in the heart of Dartmoor which Provides keepers and breeders with access to grazing and acts as a showcase demonstrating the benefits the Dartmoor Heritage Pony has on the environment. Continuance of scientific studies and educational activities to in¢a$¢ knowledge and awareness of the parlous position of the Dartmoor Heritage Pony and the need as well as the benefit of continuing to preserve and sustain the multi-generational herds. Subsequent to the analysis of operational costs the Board made the decision to close the charity's centre at Parke. The main buildlng was handed back to the Naiional Trust on the 29th September 2024. the surrender of the lease is ongoing and under preparation bv the le£al represenlalives of the DPHT and the National Trust. A new agricultural lease for the outside barns and paddocks to facilitate the handling of ponies has been agreed. Administration staff now work from the Charity's registered office and the operations team work from home and at the charity's conservation grazing site at Bellever. As well as examining expenditure, the Board also focused on fund rdising. Appointing a fund raising officer who submitted over JO applications and was successful in securing grants totalling £58,100. These included the National Lottery Heritage Fund grant of which £29.100 was received in the year. The purpose of this grant is to examine the income generated by the Chairty and to faciltate the improvetnent of future income streams. A second major grant of £20,000 was secured from the Martin W ills Fund, this is for conservation purposes and will be used for the ongoing managetnent of Bellever and 15 instrumental in the preparation of the new land management plan for the site. Other grants secured were £6.000 from the Adrian Swire Trust and £3,000 from the Wheeler Mill Fund. The Board is also examining ways of makints it easy for those that wish to leave a legacy to the DPHT. This is a sensitive subject. From analysis of similar charities nearly 500/0 of their annual incoine is from legacies. The Board are very pleased to have received noiice ola number of substhncial legacies in the 2025126 financial year. The Future Looking ahead into the coming financial year the Board will need to continue to constrain cost, but in a manner that does not impact our core activities. The reduction in costs has helped to extend the Charity's reserves and the focus is now on rebuilding reserves and planning for the future. Page 4
Dartmoor Pony Heritage Trust Trustees, Report The trustees, who are direc(ors for the purposes of company law, present the annual report together with the financial statements and auditors. report of the charitable company for the year ended 31 March 2025. Trustees and officers The trustee5 and olTicers serving during the year and since the year end were as follows- Trustees- Malcom Snelgrove (resigned 28 August 2024) Michael Lithgow Mrs Trudie Jenkins (resigned 25 September 2024) Dominic Sheldon Paul Pearse Chairman: Michael Lithgow Senior Management l Leadership Team: Debbie Leach, CEO (resigned l May 2024) Cath Anderson, Operations Manager (appointed l Ma}, 2024) Structure) governance and management Statement of trustees, responsibilities The trustees (who are also the directors of Dartmoor Pony Heritage Trust for the Purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance ivith applicable law and United Kingdom Accounting Standards (United Kingdom Generall! Accepted Accounting Practice), including FRS 102 "The Financial Reportin. Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare fmancial slatements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the chariLqble company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to- seleci suitable accounting policies and apply them consistently; observe the methods and principles in the Charitie5 SORP- make judgements and estimates that are reasonable and prudent- state wheiher applicable accounting standards. coniprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial staiements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in busine55. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and finai)cial inforniation included on the charithble company's websiie. Legisla(ion governing the preparation and disseinlnation of financial statements may differ from legislation in oiher jurisdiclions. Page 5
Dartmoor Pony Heritage Trust Trustees, Report Disclosure of information to auditor Each trustee has taken steps that they ought to have taken as a trustee in order to make themselve5 aware of any relevant accounting information and to establish that the charitv's reporting accountant 15 aware of that information. The trustees confirm that there 15 no relevant information that they kno, of and of which they know the reporting accountant is unaware. The annual report was approved by the trustees of the charity on 31 July 2025 and signed on its behalf by: Michael Lithgow Chairman and trustee Page 6
Dartmoor Pony Heritage Trust Independent Examiner's Report to the trustees of Dartmoor Pony Heritage Trust ('the Compan) ) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carry'ing out my examination I have followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. An independent examination does not involve lathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently l express no opinion as to whether the accounts present a 'true and fair, view and my report is limited to those specific matters set out in the independent examiner s statement. Independenl examiner's stalement I have completed my examination. I confimi that no matlers have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of Dartmoor Pony Heritage Trust as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Praciice for accouniing and reportlng b), charilies [applicable 10 charlties preparing their accounts in accordance '1th the Financial Reponing Siandard applicable in ihe UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be draTh'n in this report in order to enable a proper undersL4nding of the accounts to be reached. Mrs T Jenki Avery 31 July 2025 Page 7
Dartmoor Pony Heritage Trust Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Restricted runds Total 2025 General funds Note ncome and Endowments from: Donations and legacies Other trading activities Investment income Other income 57,167 29,100 86,267 3.131 3.260 3,131 3,260 Total income 29,100 92,659 Expenditure on: Other trading activities Charitable activities Other expenditure (773) (101,347) 4,561 (773) (110,752) 4,561 (9,405) Total expenditure (97.559) (9,405) {106:9fv1) Net (expenditure)lincome (34,000) 19,695 (14,305) Net movement in ndS (34,000) 19,695 (14,305) Reconciliation of funds Total funds brought forward 162,50? 162,502 Total funds carried fonvard 19 128.502 19,695 Restricted runds 148.197 Totsl 2024 General funds Note Income and Endowments from: Donations and legacies Other trading activities Investment income Other income 25,433 668 3.048 5.248 3,201 28,634 668 3,048 5,248 Total income 3,201 37,598 Expenditure on: Raising funds Charitable activities Other expenditure (388) (127.362) (4,772) (124,161) (4,772) {3.201) Total expenditure (1?9:321) (3,201) (132,522) Net expenditure (94.924) (94,924) Net movement in ndS (94,924) (94,924) Reconciliation of funds Total funds brought forward The notes on pages 12 to 19 forni an integral part of these financial statements. Page 8 257.426 257,426
Dartmoor Pony Heritage Trust Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Restricted runds Totsl 2024 General funds Note Total funds carried forward 19 162.502 162,502 All of the charity's activities derive from continuing operdtions during the above two periods. The funds breakdowm for 2024 is showm in note 19. The notes on pages 12 to 19 forni an integral part of these financial statements. Page 9
Dartmoor Pony Heritage Trust (Registration nurnber: 5400159) Balance Sheet as At 31 March 2025 2025 2024 Note Fixed a55ets Tangible assets 13 38,492 42,035 Current a55ets Stocks Debtors Cash at bank and in hand 14 2,000 7,581 108,867 2,575 5,786 119,509 16 118,448 127,870 Creditors: Amounts falling due within one vear 17 {8,743) (7,403) Net current assets 109.705 120,467 Net assets 148,197 162,502 Funds of the charity: Restricted income funds Restricted funds 19,695 Unrestricted income funds General funds 128,502 162,502 Total funds 19 148,197 162,502 The notes on pages 12 to 19 forni an integral part of these financial statements. Page 10
Dartmoor Pony Heritage Trust (Registration nurnber: 5400159) Balance Sheet as At 31 March 2025 For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476- and The directors acknoTh'ledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The financial statements on pages 8 to 19 were approved by the trustees. and authorised for issue on 31 July 2025 and signed on their behalf by-. Michael Lithgow Chairman and trustee The notes on pages 12 to 19 forni an integral part of these financial statements. Page 11
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 I Charity status The charity is limited by guarantee: incorporated in England. and consequently does not have share capital. Each of the trustees and members are liable to contribute an amouTJi not exceeding £5 towards the assets of the charity in the event of liquidation. The address of its registered office is= 21 Silver Street Ottery St. Mary Devon EXII IDB 2 Aecounting policies Summary of significant aceounting policies and ke) aecounting estimates The principal accounting policies applied in the preparation of these flnancial statements are set out below. These policies have been consistently applied to all the years presented. unless otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I O?)) (i55ued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis ofpreparation Dartmoor Pony Heritage Trust meet5 the definitiOT] of a public benefit entity under FRS 102. A55et5 and liabilities are initiall. recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy notes. Going concern The tSte¢S consider that ihere are no material uncertainiies about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carryiing value of assets held by the charity. Exemption from preparing a Cash flow slatement The charity opted io earl), adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flow statement in these financial s(aiements. Income and endowments All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Page 12
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 Donalions and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those condition5 15 wholly within the control of the charity and it IS Probable that these conditions will be fulfilled in the reportin period. 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 condition5 are attached to the (Frant and are yet to be met, the income is recognised a5 a liability and included on the balance sheet a5 deferred income to be released. Expenditure All expenditure is recognised once there is a legal OT 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. Raisingfunds These are costs incurred in attracting voluntary incovne, the management of investments and those incurred in trading activities thai raise funds. Choritoble aclivities Charitable expenditure coTnprise5 those costs incurred by the charit), in the deliveri, of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activitie5 and those costs of an indirect nature necessary to support them. Granl provisions Provision5 for grant5 are made when the intention to make a grant has been cotnmunicated to the recipient but there is uncertainly about either ihe timing of ihe grant or the amount of (Trant payable. 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. Goi'ernance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees mee(ings and reimbursed expenses. Government grants Govemment 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 10 assets. Grants relating to revenue are recognised in income over (he period in ivhich the related cosis 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. Page 13
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 Taxation The charity is considered to pa5S the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable conipan! for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect ol incotne or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 201 O 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 asset5 Individual fixed assets costing £100.00 or more are initially recorded at cost. Depreciation and aTllOrtisation Depreciation is provided on tangible fixed assets $0 as to write off the cost or valuation, less any estimated residual value, over iheir expected useful economic life. Stock Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Trade deblors Trade debtors are amounts due from customers for merchandise sold or services perfornled in the ordinary course of business. 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 pa)'able are classified as current liabilities if the charity 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 tw'elve months after the reporting date, they are presented as non-current liabilities. 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. Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. The DPHT designated fund is unrestricied core funding set aside for the management and maintenance of the Bellever site. Restricted income funds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. Page 14
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 3 Ineome from donations and legacies General funds Designated General Restricted rund5 Total funds Donations and legacies. Donations from individuals Gift aid reclaimed Grants, including capital grants. Govemment grants Grants from other charities Regular giving and capital donations 999 999 13,859 58,100 20.000 9,000 29,100 1,985 1,985 Total for 2025 33,859 23,308 29,100 86,267 Total for 2024 11.159 14,274 3,201 28,634 4 Income from other trading actii'itie5 General funds General Total funds Trading income. Sales of goods and Services Total for 2025 Total for 2024 668 668 5 Investment ineome General fund5 General Total funds Interest receivable and similar income; Interest receivable on bank deposits 3,131 Total for 2025 3.131 3,131 Total for 2024 3,048 3,048 6 Other income Page 15
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 General funds Designated General Total funds Education, shows and events 1,015 2.245 3,260 Total for 2025 1,015 2,245 3,260 Total for 2024 5,248 5,248 7 Expenditure on charitable activities General funds Designated General Restricted runds Toial 2025 Note Pony care & centre running costs Grant funding of activities Staff costs Allocated support costs 10,286 27,006 133 37,425 8,225 45,068 8,225 60,081 10,258 4,755 ,524 1.524 3,497 Govemance costs 504 20.544 9,405 110,752 8 Other expenditure General funds General Total funds Note Marketing and publicity Depreciation, amortisation and other similar costs ,980 (6,541) 1,980 (6,541) Total for 2025 (4.561 } (4,561) Total for 2024 4,772 4,772 9 Analysis of goi'ernanee and support costs Governance costs Page 16
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 General funds General Restricted funds Totsl funds Staff costs Other staff costs Recruitment costs Other governance costs 67 67 2,993 2,993 437 437 Total for 2025 504 2,993 3,497 Total for 2024 5.326 5,326 10 Granl-making Analysis of grants Grants to individuals 2025 2024 Analysis Grants to individuals 8,225 15,210 I I Staff eosts The aggregate payroll costs were as follows: 2025 2024 Staff costs during the year ere. Management and sub-contraci Other staff costs 60,081 67 55,960 143 60,148 56,103 The monthly average number of person5 (including Senior management / leadership team) evnployed by the charity during the year expressed as full time equivalents wa5 as follows: 2025 No 2024 No Number of employees No employee received emoluments of more than £60,000 during the year. Page 17
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 12 Taxation The charity is a registered charity and 15 therefore exempt from taxation. 13 Tangible fixed asset5 Land and buildings Furniture and equipment Computer equipment Tolal Cost At l April 2024 Additions 104.854 15,518 6,300 7.517 127,889 6,300 At 31 March 2025 104.854 21,818 7,517 134,189 Depreciation At l April 2024 Charge for the year 65.844 5,243 15,518 ,575 7,517 88,879 6,818 At 31 March 2025 71,087 17,093 7,517 95,697 Net book value At 31 March 2025 33,767 4.725 38,492 At 31 March 2024 39,010 39,010 Included within the net book value of land and buildings above is £Nil (2024 - £Nil} in respect of freehold land and buildings and £J3,767 (2024- £39.01 O) in respect of leaseholds. 14 Stock 2025 2024 Stocks 2,000 2,575 IS Debtors 2025 2024 Trade debtors Other debtors 395 7.186 3,486 7.581 5,786 16 Cash and cash equivalents 2025 2024 Cash at bank 108,867 119,509 Page 18
Dartmoor Pony Heritage Trust Notes to the Financial Statements for the Year Ended 31 March 2025 17 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other taxation and social securit). Other creditors Accruals 3,168 3,417 309 117 3,560 235 5,340 8,743 7,403 18 Pension and other schemes Defined contribution pension Scheme The charity operates a defined contribuiion pension scheme. The pension cost charge for the year represents contributions payable by the charity 10 the scheme and amounted to £594 (2024 £395). 19 Funds Balanee at I April 2024 Incoming resources Resourees expended Balance at 31 March 2025 General fund5 General 160.852 28,685 (77,015) 112,522 Designated ,650 34,874 (20.544) 15,980 Total general funds 162.502 (97,559) 128,502 Restricted funds 29,100 (9,405) 19,695 Total funds 162,502 92,659 (106,964) 148,197 Balance at I April 2023 Ineoming resources Resourees expended Balance at 31 Mareh 2024 General funds General 255.776 23,238 (107,906) 171,108 Designated .650 1,159 (21,415) (8,606) Total general funds 257.426 34,397 (129,321) 162,502 Restricted funds 3,201 (3,201) Total funds 257.426 37,598 (132,522) 162,502 Page 19
Dartmoor Pony Heritage Trust Statement of Financial Activities by fund for the Year Ended 31 March 2025 General Funds Total General Funds 2025 Total General Funds 2024 Income and Endowments from: Donations and legacies Other trading activities Investment income Other income 57,167 25,433 668 3,131 3,260 3,048 5,248 Total income 63,559 34,397 Expenditure on: Raising funds Charitable activitie5 Other expenditure (773) (101,347) 4,561 (388) {124,161) (4,772) Total expenditure (97.559) {129,321) Net expenditure (34,000) (94,924) Net movement in funds (34,000) (94,924) Reeoneiliation of funds Total funds brought forward 162,502 257,426 Total funds carried forward 128.502 162,502 This page does not forn) part of the statutory financial statements. Page ?0
Dartmoor Pony Heritage Trust Statement of Financial Activities by fund for the Year Ended 31 March 2025 Restricted Funds Total Restricted Funds 2025 Total Restricted Funds 2024 Income and Endowments from: Donations and legacies 29,100 3,201 Total income 29,100 3,201 Expenditure on: Charitable activitie5 (9,405) (3,201) Total expenditure (9,405) (3,201) Net income 19,695 Reconciliation of funds Total funds Caled forward 19,695 This page does not forn) part of the statutory financial statements. Page?1
Dartmoor Pony Heritage Trust Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Totsl 2024 Donalions and legacies Appeals and donations Gift Aid tax reclaimed UK Government grants Grants - other agencies Grants - other agencies Grants - other agencies Grants - other agencies Subscriptions 11.324 999 8,739 13,859 20,000 11,159 3,201 29,100 9.000 1.98) 1,000 4,535 86,267 28,634 Ollier Iradiiig aclivities Sales of purchased goods 668 668 Investmenl income Interest on cash deposits 3,048 3.131 3,048 Olher income Education & Events Education Other income 1,015 2,595 2,653 2.245 3.260 5,248 Raisingfunds Opening stock Purchases Closing stock (575) (198) (165) (798) 575 (773) (388) Cliariloble aclivities Fundraising costs Opening stock Purchases Purchases Closing stock Grants pa)'able - individuals Wages and salaries Wages and salaries Staff pensions (Other) - pension scheme I 238 1,195 2,000 2.000 88 {2,000) 8.225 898 (2,000) 15,210 35,809 594 20,834 394 This page does not forn) part of the statutory financial statements. Page ?2
Dartmoor Pony Heritage Trust Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Totsl 2024 Subcontract cost Subcontract cost Subcontract cost Subcontract cost Rangers & Guides NLHF ConsulL2nts Rent 7,715 9,784 1.705 3,615 8.665 2.543 242 19,498 3,745 1,780 3.837 1,372 2.844 2.843 2.378 502 1,780 7,674 1,419 2,760 2,760 1,635 11,815 1,711 1,925 1,250 Rent LighL heat and power Insurance Insurance Repairs and maintenance Repairs and maintenance Ponies, vet, farrier, feed and grazing Ponies, vet, farrier, feed and grazing Telephone and fax Administration expenses Administration expenses Sundry expenses Cleaning Motor expenses Motor expenses NLHF meetings and events A¢countan¢}' fees Depreciation of short leasehold propety Depreciation of plani and machinery Wages and salaries Wages and salaries Computer softw'are and maintenance costs Computer softw'are and maintenance costs Printing, postage and stationery Volunteer expenses Voliinteer expenses Sundry expenses Cost of trustee meetings Professional fees Professional fees 1.249 120 2,061 2,035 2,036 271 425 3,124 103 133 1,026 5,243 ,575 541 813 1,516 1,706 990 5,243 757 1,496 (1,496) ,524 ,569 661 67 1,917 1,371 143 106 352 437 2,993 4,725 110.752 127,362 This page does not forn) part of the statutory financial statements. Page ?3
Dartmoor Pony Heritage Trust Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Totsl 2024 Oiher aypenditure Advertising (ProfJt)Iloss on sale of tangible fixed assets held for charityls own use 1.980 (6,541) 4,772 (4,561) 4,772 This page does not forn) part of the statutory financial statements. Page ?4