2022-12-31-accounts

REMUS MEMORIAL HORSE SANCTUARY

TRUSTEES’ ANNUAL REPORT & FINANCIAL STATEMENTS 31ST DECEMBER 2022

REMUS MEMORIAL HORSE SANCTUARY

FINANCIAL STATEMENTS

YEAR ENDED 31ST DECEMBER 2022

CONTENTS:

	Page
Charity information	1
Trustees’ annual report	2
Independent examiner’s report	3
Statement of financial activities	4
Balance sheet	5
Notes	6
Detailed profit and loss account	7

REMUS MEMORIAL HORSE SANCTUARY

CHARITY INFORMATION

TRUSTEES: S. Burton E. Anderson E. Fordham P. Hamberger (to 16.03.2023) R. O’Connor BANKERS Santander 62, Hagley Road Birmingham B16 8PE National Westminster (RBS) 29, East Walk Basildon Essex SS14 1HD ACCOUNTANTS Peaty & Co 163-164, Moulsham Street Chelmsford Essex CM2 0LD SOLICITORS Talfourds Crown House 40, North Street Hornchurch Essex RM11 1EW CHARITY REGISTRATION NUMBER 1134951 SANCTUARY ADDRESS Little Farm Buttsbury Nr Ingatestone Essex CM4 9NZ COMPANY REGISTRATION NUMBER 07011376 1

REMUS MEMORIAL HORSE SANCTUARY

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2022

The trustees submit their annual report and the financial statements for the year ended 31st December 2022

History, objectives and activities

Remus Memorial Horse Sanctuary also known as ‘Remus’ was founded in 1983 by Sue Burton and Pat Bacon following the plight of 100 horses left to die on the bleak flooded Rainham Marshes.

The Sanctuary aims to:-

• Provide lifetime help, care and attention for horses, ponies, donkeys and other large animals because of old age, sickness, maltreatment, neglect, poor circumstances, or other similar reasons.

• Advance the education of the public in the proper care and treatment of equines.

• Give presentations to interested groups detailing the history and work of the Sanctuary.

• Advise owners on the care of their animals.

• Help to fight the ever-increasing rise in cruelty to animals and continue to work with other similar minded organisations.

Remus aims to be:-

A leading charity helping all neglected horses to live a full and dignified life

2a

REMUS MEMORIAL HORSE SANCTUARY

TRUSTEES’ ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31ST DECEMBER 2022

Structure, management and governance arrangements

The name of the Charity is Remus Memorial Horse Sanctuary. The Charity formed in 1983 and is governed by trust deed. On 7th September 2009 it was incorporated as a company limited by guarantee. The Charity registration number, names of trustees and other information are shown on page 1.

The Trustees remain in office until they resign, retire or are removed. They can be replaced at General Meeting. The person responsible for the day to day running of the Sanctuary is Sue Burton.

The Trustees have continued their thorough over-view of all aspects of the Sanctuary to ensure its efficiency and effectiveness and will continue to do so to ensure that the Sanctuary is in a fit state to continue to operate effectively and efficiently in the long term and to meet the demands placed on it from an ever-changing world.

The Sanctuary also works very closely with other welfare organisations and sanctuaries where possible.

The Trustees believe the main risks to the charity lie in litigation, specifically possible liabilities under Employment and/or Health & Safety legislation and also a reduction in income given the economic state of the country.

We employ the services of National Farmers Union to oversee that we have all the necessary Health & Safety requirements in place. We have very high standards of Health and Safety and expect everyone on site to assist in ensuring that the workplace is as safe as possible. We employ the services of Peninsula Business Service to oversee our Personnel issues and ensure that we have the correct paperwork / procedures in place.

Achievements and performance

With regard to the objects of the Charity:-

• Provide lifetime help, care and attention for horses, ponies, donkeys and other large animals because of old age, sickness, maltreatment, neglect, poor circumstances, or other similar reasons.

The Trustees are happy that this object is being sufficiently met. The Sanctuary is presently home to 65 horses, 8 donkeys, 1 mule, 8 cats, 10 goats and 25 sheep.

These animals will remain in the care of the Sanctuary for life and we are firmly committed to ensure that they have the best life we can give them ensuring all their needs are met.

2b

REMUS MEMORIAL HORSE SANCTUARY

TRUSTEES’ ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31ST DECEMBER 2022

We have an extremely synergistic approach to the care of the animals with a combination of professionals comprising staff, volunteers, species specific veterinary surgeons, a farrier, nutritionists and holistic care practitioners all working together to ensure the welfare and well-being of the animals. We continue to offer Enrichment for the animals – using toys, mirrors, games etc to enhance their lives and/or environment

With regards to our welfare work we continue to respond to concerns regarding animals and continue to attend meetings with other like-minded organisations to ensure that we do not duplicate their work and to maintain relations where we can discuss problems and assist each other when necessary . We have been inundated with welfare calls over the last year and this is reflective of the equine crisis that exists in the UK at present. We are adequately equipped to deal with this increase in calls.

 Advance the education of the public in the proper care and treatment of equines

The Trustees feel that this object is being met as we continue to run workshops on various topics of horse care and seminars regarding Elderly Horse Care. We also advise owners when we are on welfare calls. Our power point presentation is also a fundamental way of getting the message over to the public as to how we can reduce cruelty and care for our animals correctly.

• Give presentations to interest groups detailing the history and work of the Sanctuary

The Trustees believe this object is met adequately as we have seen a marked increase in the number of power-point presentations that we are being asked to give.

• Advise owners on the care of their animals

This object is being met as we regularly give advice to horse owners over the phone and in person when on welfare calls. We have seen an increase in advice sought from the public. We receive a lot of calls from across the world asking for advice on feeding the elderly horse.

• Help to fight the ever increasing rise in cruelty to animals and continue to work

• with other similar minded organisations

This object is being met by the Sanctuary on a daily basis as we constantly work to help animals in distress throughout Essex and work with other Organisations when necessary.

2c

REMUS MEMORIAL HORSE SANCTUARY

TRUSTEES’ ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31ST DECEMBER 2022

The Sanctuary

The animals at Remus remain the pivotal focus of our work. We have continued to be inundated over the last year by people wanting our help and have done our very best to help in all situations.

We continue to employ the services of three different Veterinary practices assuring species-specific veterinary care for the different animals here at the Sanctuary. We have a superb working relationship with our Vets which helps to create a highly professional service for our animals.

We continue to receive a high volume of calls from members of the public concerned about horses that are tethered. To this end we are always highlighting the plight of tethered horses where possible.

We have concerns due to the significant increase in the amount of Traveller horse issues, horses roaming loose for weeks and longer on roads and that of elderly horses where owners are not able to provide what they need.

Volunteers

Our Volunteer numbers continue to increase and we now have nearly 30 volunteers who help with the workload at the Sanctuary. The Volunteer Scheme is closely monitored to help ensure that we are able to provide appropriate training for our Volunteers. We have a very robust team of Young Volunteers and Duke of Edinburgh youngsters who help on a Sunday and we regularly offer placement to school, college, University or Vet School students

Holistic Care

We have continued to provide Holistic Care to our animals and are lucky to have the very best of practitioners working with our animals. We are able to provide aromatherapy, self-selection herbs, shiatsu, reiki, and much more for our animals. The benefit that they get from it is immense and whilst it does not necessarily heal health issues it puts the animals in a much better emotional state to deal with the health problems that they do have. We also have a solarium area which is a vital part of our synergistic approach to equine rehabilitation from illness, injury or trauma. The heat has an enormous impact on the absorption of calcium and phosphates, which are essential for healthy bones. It provides much needed help with joint and back pain caused by arthritis or severe injuries which many of them have suffered at the hands of their previous owners. Every stable has a heat lamp to provide the same effect and to provide warmth in the winter. We are very proud to be the first UK Sanctuary to be part of the Shelter Animal Reiki Association programme.

Enrichment

We continue looking at Enrichment for the animals’ and their environment. Horses spend many hours in small paddocks and stables so we are actively looking at toys, logs, mirrors, games etc to try to find the best way to enhance their lives and environment.

2d

TRUSTEES’ ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31ST DECEMBER 2022

REMUS MEMORIAL HORSE SANCTUARY

Conservation

We continue on a small scale with our Conservation work on the land ensuring that we help nature where we can. Small corridors of land that we are unable to use are set aside where we can we plant bee attracting shrubs. We have seen the amount of insect and bird life grow from year to year. We have seen redwings, yellow hammers, woodpeckers, herons, king fishers, pheasants, partridge, swallows, wagtails, starlings, sparrow hawk, buzzard, spotted fly catchers, egrets, goldfinch, reed bunting, thrushes, robins, blackbirds, green finch, blue tits, peewits, huge flocks of field fare, little owl and our large laminitic barn plays home to a large colony of breeding sparrows. Our ponds continue to attract frogs, tadpoles, beetles, water snails and dragonflies, damselflies and demoiselles. We also have visiting bats that travel down from the local church to eat the midges. Rainwater is saved in butts to be reused. The recent inclusion of a small log pile has already resulted in its use by small lizards.

Finances

The Trustees expected a very hard year financially and every year seems to get harder. We have noticed an immense decline in donations since the recession some years ago. The effect on us as a Charity is considerable and this will have a huge impact on the Sanctuary and its work. This at a time when everything we purchase is increasing in price is of concern to the Trustees.

The Trustees are overseeing that all efforts to reduce expenditure where possible and increase income are in place.

Financial review

During the year the Charity’s reserves increased by £4,210 from £382,913 to £387,123 at 31st December 2022, consisting of tangible fixed assets of £130,897 and net current assets of £256,226.

The trustees have examined the requirements for reserves and have established a policy whereby the unrestricted funds, excluding amounts invested in tangible fixed assets, should be between 2 to 6 months expenditure. The reserves are needed to meet the working capital requirements of the charity, to be able to continue the current activities in the event of a significant drop in income and to cover any exceptional expenses.

2e

TRUSTEES’ ANNUAL REPORT (CONTINUED)

FOR THE YEAR ENDED 31ST DECEMBER 2022

REMUS MEMORIAL HORSE SANCTUARY

Plans for the Future

The Trustees believe it is imperative that they constantly review how the Sanctuary is working and if it can be improved in any way. The Trustees want to ensure that the Sanctuary continues to thrive and go from strength to strength and to help ensure this we want to continue in the way that we have. The Trustees have implemented a programme of improvement to present as safe a site as we can and to further improve the experience for the animals living on site. The Trustees also need to look at new innovative ways of bringing revenue in

Summary

The Trustees believe the Sanctuary continues to uphold its objects and to continue its work as initially intended. They believe it works openly and honestly to help achieve the very best that we can for the animals at the Sanctuary and those animals that we are able to help that do not come into the Sanctuary. We spend a lot of time working with people in the Community and helping to advise them re the needs of their horses.

The Trustees have concerns re the next few years and how the general trend in less people donating will affect the Charity. Bureaucracy and red tape take up a phenomenal amount of man hours and this is always a concern to the Trustees, as are constant rising costs, increasing NMW, postage, Pensions etc.

Overall though the Trustees are happy that the Charity is in line to continue into the future and to ensure its work to help animals – it has a huge team of people to ensure its success including professionals, trustees, staff, volunteers and members and supporters.

This report was approved by the board on 19th April 2023

Sue Burton Chair of the Trustees

2f

REMUS MEMORIAL HORSE SANCTUARY

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF REMUS MEMORIAL HORSE SANCTUARY

FOR THE YEAR ENDED 31ST DECEMBER 2022

Charity no: 1134951 Company no: 07011376

I report to the charity trustees on my examination of the accounts of the company, set out on pages 4 to 7, for the year ended 31st December 2022.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also directors of the company 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 for this year 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 carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

• the accounting records were not kept in accordance with s386 of the Companies Act 2006; or

• the accounts do not accord with the accounting records; or

• the accounts do not comply with relevant accounting requirements under s396 of the Companies Act 2006 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

• the accounts have not been prepared in accordance with the Charities SORP (FRS102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

L Ayling

L. Ayling FCA Peaty & Co Chartered Accountants 163-164 Moulsham Street Chelmsford Essex CM2 0LD

19th April 2023

3

REMUS MEMORIAL HORSE SANCTUARY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

Note Incoming resources 3 Income and endowments from: Voluntary income Grants Activities for generating funds Investment income Total Resources expended 4 Expenditure on: Raising funds Charitable activities Other Total Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	2022 2022 2021 Unrestricted Total Total funds funds funds 418,511 418,511 561,948 1,000 1,000 - 83,095 83,095 44,131 4 4 - _ _ _ 502,610 502,610 606,079 _ _ _ 9,803 9,803 6,985 487,294 487,294 416,010 1,303 1,303 1,569 _ _ _ 498,400 498,400 424,564 _ _ _ 4,210 4210 181,515 382,913 382,913 201,398 _ _ _ 387,123 387,123 382,913 _ _ _	2021 Total funds

4

REMUS MEMORIAL HORSE SANCTUARY

BALANCE SHEET AS AT 31ST DECEMBER 2022

Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Total current assets Creditors: amounts falling due within one year Net current assets Total net assets Funds of the charity Unrestricted funds	Notes 2022 2021 £ £ 8 130,897 149,497 9 1,000 1,000 268,689 240,243 _ _ 269,689 241,243 10 13,463 7,827 _ _ 256,226 233,416 _ _ 387,123 382,913 _ _ 387,123 382,913 _ _

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with s476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The financial statements on pages 4 to 7 were approved by the Trustees on 19th April 2023 and signed on its behalf by:

……………………………………………………

S Burton

REMUS MEMORIAL HORSE SANCTUARY

NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022

1. Basis of preparation

(a) Basis of accounting

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) issued on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS102.

(b) Going Concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

2. Accounting policies

(a) Income

• income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability

• there has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS 102

• grants and donations are only included in the SoFA when the general income recognition criteria are met

• legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met

• Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the original donation unless the donor or the terms of appeal have specified otherwise

• contractual income is only included in the SoFA once the charity has provided the related services

• income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably

6a

REMUS MEMORIAL HORSE SANCTUARY

NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022

2. Accounting policies (continued)

(a) Income (continued)

• membership subscriptions received in the nature of a gift are recognised in donations and legacies

• insurance claims are only included in the SoFA when the general income criteria are met and are included as an item of other income.

(b) Expenditure and liabilities

• liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty

• the charity has creditors which are measured at settlement amounts less any trade discounts

• a liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the transaction at the reporting date.

(c) Assets

• tangible fixed assets are capitalised at cost. Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

• Buildings end enclosures 10% reducing balance Motor vehicles 25% reducing balance Equipment 25% reducing balance

• debtors are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash value or other consideration expected to be received.

3 . Analysis of income

Analysis of income
	2022	2021
	£	£
Voluntary income
Donations and membership subscriptions	214,833	248,034
Legacies	203,678	313,914
	_	_
	418,511	561,948
	_	_

6b

REMUS MEMORIAL HORSE SANCTUARY

NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022

3.	Analysis of income (continued)
		2022	2021
		£	£
	Grants:
	Grants	1,000	-
		______	______
	Activities for generating funds:
	Fundraising	46,364	24,483
	Merchandise	12,876	15,649
	Campaigns and appeals	23,855	3,999
		______	______
		83,095	44,131
		______	______
	Investment income
	Bank interest	4	-
		______	______
4.	Analysis of expenditure
		2022	2021
		£	£
	Expenditure on raising funds:
	Staging fundraising events	5,025	2,402
	Merchandise for resale	4,778	4,583
		______	______
		9,803	6,985
		______	______
	Expenditure on charitable activities:
	Staff and volunteer costs	174,771	147,527
	Care of animals	151,970	146,045
	Premises expenses	98,070	60,947
	Administration expenses	42,633	37,188
	Depreciation and loss on disposal of vehicle	19,850	24,303
		_	_
		487,294	416,010
		_	_

6c

REMUS MEMORIAL HORSE SANCTUARY

NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022

4. Analysis of expenditure (continued)

4.	Analysis of expenditure (continued)
		2022	2021
		£	£
	Other:
	Finance costs	1,303	1,569
		______	______
5.	Fees for examination of the accounts
		2022	2021
		£	£
	Independent examiner’s fee	1,020	960
		______	______

6. Trustees’ remuneration

During the year remuneration of £21,833 (2021 - £22,020) was paid to S Burton.

7. Staff costs

Staff costs
				2022	2021
				£	£
Salaries and wages				168,877	142,910
Social security costs				2,788	1,254
Pension costs (defined contribution		scheme)		2,266	1,524
				_	_
				173,931	145,688
				_	_
Fixed Assets
	Buildings and	Motor	Plant and	Computer
	enclosures	vehicles	equipment	equipment	Total
Cost
At 1st January 2022	291,528	25,200	64,948	4,901	386,577
Additions	-	-	1,250	-	1,250
Disposals	-	-	-	-	-
	_	______	______	_____	_
At 31st December 2022 291,528		25,200	66,198	4,901	387,827
	_	______	______	______	_

8. Fixed Assets

6d

REMUS MEMORIAL HORSE SANCTUARY

NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022

8. Fixed Assets (continued)

		Buildings and	Motor	Plant and	Computer
		enclosures	vehicles	equipment	equipment	Total
	Depreciation
	At 1st January 2022	172,613	6,300	55,425	2,742	237,080
	Charge	11,892	4,725	2,693	540	19,850
	Disposals	-	-	-	-	-
		_	______	______	_____	_
	At 31st December 2022 184,505		11,025	58,118	3,282	256,930
		_	______	______	______	_
	Net book values
	At 31st December 2022 107,023		14,175	8,080	1,619	130,897
		_	______	______	_____	_
	At 1st January 2022	118,915	18,900	9,523	2,159	149,497
		_	______	______	_____	_
9.	Debtors
					2022	2021
					£	£
	Prepayments				1,000	1,000
					_	_
10.	Creditors: amounts	falling due
	within one year				2022	2021
					£	£
	Trade creditors				10,913	4,670
	Accruals				1,020	960
	Taxation and social	security			-	561
	Other creditors				1,530	1,636
					_	_
					13,463	7,827
					_	_

6e

REMUS MEMORIAL HORSE SANCTUARY

DETAILED PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31ST DECEMBER 2022

		2022	2021	2021
	£	£	£	£
INCOME
Subscriptions, donations, sponsorship and gifts		214,833		248,034
Grants		1,000		-
Legacies		203,678		313,914
Fundraising:
Income	46,364		24,483
Cost of fundraising	5,025		2,402
	______	41,339	______	22,081
Merchandising:
Sales	12,876		15,649
Cost of sales	4,778		4,583
	______	8,098	______	11,066
Campaigns and appeals		23,855		3,999
Interest		4		-
		_		_
Total income		492,807		599,094
EXPENDITURE
Direct expenditure on care of animals
Wages and salaries	168,877		142,910
Social security costs	2,788		1,254
Pension costs	2,266		1,524
Staff and volunteer training and expenses	840		1,839
Hay, feed and straw	83,387		73,034
Vets’ fees	43,415		46,972
Farrier	9,354		9,401
Equipment and medical supplies	4,436		4,642
Clearances and waste	11,378		12,446
Transport of animals	-		(450)
	_		_
Total expenditure on animals	326,741		293,572
	_		_

7a

REMUS MEMORIAL HORSE SANCTUARY

DETAILED PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31ST DECEMBER 2022

		2022	2021
	£	£	£ £
Overheads
Rent	5,000		5,000
Insurance	9,173		8,008
Utilities	6,002		5,501
Yard repairs and maintenance	77,895		42,438
Office supplies	5,869		6,132
Telephone, IT and internet	3,974		3,908
Marketing and promotion	11,725		7,769
Motor expenses	3,722		3,436
Legal and professional	16,042		14,412
Depreciation	19,850		23,409
Loss on disposal of motor vehicle	-		894
Miscellaneous	1,301		1,531
Bank charges	1,303		1,569
	_		_
Total overheads	161,856		124,007
	_		_
Total costs		488,597	417,579
		_	_
Net income for the year		£ 4,210	£ 181,515
		_	_

7b