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2021-12-31-accounts

Page
1. Introduction
a. Welcome letter
b. The need and our response
c. Who we are and what we do
2. Structure,
Governance
and Management
a. Constitution
b. Governance
overview
c. Board/committee
meetings
d. Trustee recruitment, induction and training
e. Trustee indemnity
f. Management
structure
and key personnel
g. Policies
h. Safeguarding
i. Fundraising
practice
3. Objectives and activities
a. Strategy 8
b. Rescue and rehabilitation 9
c. Re homing 10
d. Discovery Programmes 10
e. Collaboration 11
f. Fundraising 11
g. Public benefit 12
h. Our people —staff, volunteers, supporters, loaners 12
4. Achievements
and Performance
a. 2021against objectives 13
b. Challenges
and learning
opportunities 22
c. Overview offuture objectives for 2022 23
d. Thank you messages 23
5. Financial review 24
6. Investment
Policy
25
7. Reserves Policy 25
8. Principal risks and uncertainties 27
9. Legal and admin 29
10. Trustee responsibilities 30
11. Independent
Auditor's
report
31
12. Statement of Financial Activities 35
13. Balance Sheet 36
14. Statement of Cash Flows 37
15. Notes to the Financial Statements 38

Welfare measure Welfare measure 2021 2020 2019
Total no of equines
on site at year end
109 105
including
equines
in our Discovery programme
19 19 18
No ofequines on loan at year end 186 195 198
No ofequines reported to us potentially at risk 608 370 463
No ofequines taken
in
40 19 26
No ofequines rehomed 16 20 25
No ofequines returned
from loan
14 21'
No ofwelfare reported cases 69 61

For the
ear ended 31December 2021
For the
ear ended 31December 2021
For the
ear ended 31December 2021
For the
ear ended 31December 2021
2021 2020
Endowment Restricted Unrestricted Total Total
Note E E E E E
Income from:
Donations
and
legacies 3 185,671 923,320 1,108,991 627,987
Charitable
activities
4 56,604 56,604 37,102
Other trading activities 5 55,000 55,000 34,486
Investments 6 790 159,735 160,525 150,905
Other 18,191
Total income 790 185,671 1,194,659 1,381,120 868,671
Expenditure
on:
Raising funds 257 427,839 428,096 360,212
Charitable
activities
112,249 1,392,316 1,504,565 1,258,700
Total expenditure 8 257 112,249 1,820,155 1,932,661 1,618,912
Net income/(expenditure)
before gains/(losses) 533 73,422 (625,496) (551,541) (750,241)
Net gains on investments 15 567 785,953 786,520 293,994
Net income / (expenditure) 1,100 73,422 160,457 234,979 (456,247)
Transfers
between
funds (93,838) 93,838
Net movement
in
funds 10 1 100 (20 416) 254 295 234I979 (456 247)
Reconciliation
of
funds:
Total funds
brought
forward 38,118 187,945 11,459,831 11,685,894 12,142,141
Total funds carried forward 39,218 167,529 11,714,126 11,920,873 11,685,894

As at 31Decemb er 2021
2021 2020
Note f. E
Fixed assets
Tangible assets 13 3g8041827 3,716,685
Intangible
assets
14 15,600
Investments 15 7,590,362 7,171,786
11,395,189 10,904,071
Current assets
Debtors 16 540,941 279,944
Cash at bank and in hand 141,625 592,910
682,566 872,854
Liabilities
Creditors:
amounts
falling due within 1year l7 ~(156,882 91,031
Net current assets 525,684 781,823
Net assets 18 11~920~873 11 685 894
Funds 19
Endowment
funds
39,218 38,118
Restricted
funds
167,529 187,945
Unrestricted
funds
Designated
funds:
Property
relocation
5,000,000 5,000,000
Fixed assets 1,176,065 1,085,550
Fixed asset revaluation reserve 2,628,659 2,643,930
Ongoing
welfare
1,200,000 1,600,000
101004I724 10,329,480
General funds:
Revaluation
reserve
1,413,578 802,224
General
funds
295,824 328,127
Total charity funds 11,920,873 11,685,894

2021 2020
Note
Cash used
in operating
activities:
Net cash provided
by/(used
in) operating activities 20 (772,468) (462,762)
Cash flows from investing activities:
Dividends and interest from investments 160,525 150,905
Purchase of tangible
fixed
assets (2077286) (101040)
Proceeds
Purchase
from the sale of
of investments
investments 1,282,438
~785,665)
971,578
~1,273,203)
Net cash provided
by/(used
in) investing activities 450,012 (151,760)
Increase/(decrease)
in
cash and cash equivalents in the year (322,456) (614,522)
Cash and cash equivalents at the beginning of the year 623,811 1,238,333
Cash and cash equivalents at the end ofthe year 21 301,355 623,811
Analysis ofnet debt
At 1 At 31
3anuary December
2021 Cashflows 2021
f. f.
Cash 592,910 (451,285) 141,625
Cash held as part of fixed asset investments (note 15) 30,901 128,829 159,730
Total 623,811 (322,456) 301,355

2020
Endowment Restricted Unrestricted Total
E E E
Income from:
Donations
and legacies
104,614 523,373 627,987
Charitable
activities
37,102 37,102
Other trading
activities
34,486 34,486
Investments 853 150,052 150,905
Other 18,191 18,191
Total income 853 104,614 763,204 868,671
Expenditure
on:
Raising funds 210 360,002 360,212
Charitable
activities
40,390 1,218,310 1,258,700
Total expenditure 210 40,390 1,578,312 1,618,912
Net income /
(expenditure)
before gains
643 64,224 (815,108) (750,241)
Net gains / (losses) on
investments (525) 294,519 293,994
Net income / (expenditure) 118 64,224 (520,589) (456,247)
Transfers
between
funds
Net movement
in
funds 118 64,224 (520,589) (456,247)

Donations
and legacies
2021
Restricted
E
Unrestricted
f
Totalf
Legacies 775,147 775,147
Donations se,sse 86,856
Appeals 27,918 47,692 75,610
Grants 157,753 13,625 171,378
Total income from donations and legacies 185,671 923,320 1,108,991
Prior period comparative: 2020
Restricted Unrestricted Total
E E E
Legacies 425,348 425,348
Donations 1,153 57,572 58,725
Appeals 29,303 22,519 51,822
Grants 74,158 17,934 92,092
Total income from donations and legacies 104,614 523,373 627,987

Charitable
activi
ties
2021 2020
Restricted
E
Unrestricted
E
Totalf Total
E
Discovery courses income 43,866 43,866 28,582
Discovery grants and other
income 9,773 9,773 7,055
Horse on loan income 2,965 2,965 1,465
Total income from charitable
activities 56,604 56,604 37,102

2021 2020
Restricted Unrestricted Total Total
E E f. E
Events 23,636 23,636 13,682
Rental income 13,580 13,580 10,765
Merchandise and tack shop
sales 3,035 3,035 2,964
Adoptions 14,749 14,749 7,075
Total income from other
trading activities 55,000 55,000 34,486

Investment:
income
2021
Endowment Unrestricted Total
F E
Dividends
from investments
790 159,433 160,223
Bank deposit interest 302 302
Total income from investments 790 159735 160I525
Prior period comparative: 2020
Restricted Unrestricted Total
E F E
Dividends
from investments
853 147,903 148,756
Bank deposit interest 2,149 2,149
Total income from investments 853 150,052 150,905

Total expenditure
Support
and
Raising Charitable governance 2021
funds activities costs Total
E E E f.
Staff costs (note 11) 235,211 749,691 165,020 1,149,922
Equine costs 163,316 163,316
Establishment
costs
3,714 252,029 21,989 277I732
Cost of sales and events 707 707
Fundraising
costs
48,059 48,059
Marketing
and publications
49,532 49,532
Legal and professional 67,612 67,612
Investment
managers'
fees 28,167 28,167
Audit
and accountancy
fees 12,870 12,870
Depreciation
and amortisation
119,144 15,600 134,744
Sub-tota
I
365,390 1,284,180 283,091 1,932,661
Allocation
of support
and governance costs 62,706 220,385 (283,091)
Total expenditure 428 096 1~504I565 1,932,661
Prior period comparative:
Support
and
Raising Charitable governance 2020
funds activities costs Total
E f E E
Staff costs (note 11) 189,059 645,257 169,401 1,003,717
Equine costs 118,288 118,288
Establishment
costs
4,199 164,154 14,155 182,508
Cost ofsales and events 2,420 2,420
Fundraising
costs
17.227 17,227
Marketing
and publications
58,932 18 58,950
Legal and professional 78,942 78,942
Investment
managers'
fees 22,746 22,746
Audit and accountancy fees 16,860 16,860
Depreciation
and amortisation
101,654 15,600 117,254
Sub-total 294,583 1,029,371 294,958 1,618,912
Allocation
of support
and governance costs 65,629 229,329 (294,958)
Total expenditure 360,212 1,258,700 1,618,912

Support
and
governanc e
costs are allocated to
activities as follows:
Raising Charitable 2021
funds
E
activities
E
Totalf
Staff costs 36,553 128,467 165,020
Establishment costs 4,871 17,118 21,989
Legal and professional fees 14,976 52,636 67,612
Audit and accountancy fees 2,851 10,019 12,870
Depreciation and amortisation 3,455 12,145 15,600
62,706 220,385 283,091
Prior period comparative: Raising Charitable 2020
funds activities Total
E E
Staff costs 37,692 131,709 169,401
Establishment costs 3,150 11,005 14,155
Legal and professional fees 17,565 61,377 78,942
Audit and accountancy fees 3,751 13,109 16,860
Depreciation and amo*isation 3,471 12,129 15,600
65,629 229,329 294,958

This is st ated after ch arging
/ (crediting):
2021f 2020
E
Depreciation 119,144 101,654
Amortisation 15,600 15,600
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses 105 58
Auditors' remuneration:
~ Audit (excl. VAT) 10,225 10,150
Operating lease rentals 17,193 14,989

Staff cos ts were as follows:
2021f 2020
E
Salaries and wages 989,078 882,391
Social security costs 77,479 55,754
Pension costs 63,965 56,667
Employee benefits 19,400 8,905
1,149,922 1,003,717
2021 2020
No. No.
Average head count 51 42

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he
ear ended 31December 2021
Intangible
fixed assets
Software
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websitef Totalf
Cost or valuation
At 1January 2021 and at 31 December 2021 46,800 46,800
Amortisation
At 1 January 2021 31,200 31,200
Charge for the year 15,600 15,600
At 31 December 2021 46,800 46,800
Net book value
At 31December 2021
At 31 December 2020 15,600 15,600
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Debtors
2021f 2020
f
Trade debtors 3,068 2,280
Prepayments 17,278 8,348
Other debtors 519,425 268,279
VAT recoverable 1,170 1,037
540,941 279,944

Creditors: am ounts
due within 1year
2021f 2020
E
Trade creditors 107,309 48,721
Other taxation and social security 19,804 16,981
Accruals 19,206 18,273
Other creditors 10,563 7,056
156,882 91,031

Endowment Restricted Unrestricted
funds funds funds Total funds
E E f
Tangible
fixed assets
103 3,804,724 3,804,827
Intangible
fixed assets
Investments 39,218 7,551,144 7,590,362
Current assets 167,426 515,140 682,566
Current
liabilities
(156,882) (156,882)
Net assets at 31December 2021 39,218 167,529 11,714,126 11,920,873
Prior year comparative
Endowment Restricted Unrestricted
funds funds funds Total funds
E E E
Tangible
fixed assets
2,805 3,713,880 3,716,685
Intangible
fixed assets
15,600 15,600
Investments 38,118 7,133,668 7I171I786
Current assets 185,140 687,714 872,854
Current
liabilities
(91,031) (91,031)
Net assets at 31December 2020 38,118 187,945 11,459,831 11I685I894

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20. Reconciliation
of net movement
in fund
s t o net cash flow f rom operating
activ
ities
2021 2020
f f
Net movement
in funds
Adjustments
for:
234,979 (456,247)
Depreciation
charges
Amortisation
charges
(Gains) / losses on investments
Dividends
and interest
from investments
Decrease / (increase)
in stock
Decrease / (increase)
in debtors
Increase / (decrease)
in creditors
119,144
15,600
(786,520)
(160,525)
(260,997)
65,851
101,654
15,600
(293,994)
(150,905)
2,101
288,778
30,251
Net cash provided
by / (used in) operating
activities (772,468) (462,762)
21. Analysis ofcash and cash equivalents
2021f 2020
f
Cash at bank and
in hand
Cash held as part of fixed asset investments
(note 15) 141,625
159,730
592,910
30,901
Total cash and cash equivalents 301,355 623,811
22. Operating Operating lease commitments commitments
The charity
follows:
had operating leases at the year end with total future minimum
lease
payments
as
2021f 2020
f
Amount falling due:
Within
Within
1 year
1 —5 years
16,570
16,087
16,666
32,609
32,657 49,275