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 kno￿ledge 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 t￿Ste¢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 Ca￿led 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