CHARITY REGISTRATION NUMBER: 1141356 The Healing Horse Sanctuary Unaudited Financial Statements 30th June 2025 GRIFFITHS AND PEGG LIMITED Chartered Accountants 3 Hagley Court South Waterfront East Level Street Brierfey Hill West Midlands DY5 1XE
The Healing Horse Sanctuary Financlal Statements Year ended 30th June 2025 Pages Trustees. annual report 1to2 Independent examinerfs report to the trustees Slatement of financial activities statement of financial position Notes to the financial statements 6t011 The followlng pages do not fomi part of the financial statements Detailed ststement of financial activilies 13 Notes to the detailed statement of financial activities 14
Pag8 1 The Healing Horse Sanctuary Trustees. Annual Report Year ended 30th June 2025 The trustees present their report and the unaudited finala1 statements of the charity for the year ended 30th June 2025. Reference and administratlvo detalls Reglstered chartty nama Th8 Healing Horse Sanctuary Charlty reglstratlon numbgr 1141356 Princlpal offlce 22 Chedworth Close Bournville Birmingham B29 4LS Thé trustee8 Ms S A Gessey Ms K Sheldon Ms A Hosty Ms E Mills Ms A M Brass Indwdent examlner Mr A A B Grainger FCN of Griffiths & Pegg Limiteé, Charted Accountants 3 Hagley C¢JJrt Scuth Walerfronl East Levd Street Briedey Hi15 West Midlands DY5 1XE Structure, governance and managofflent The Healing Horse Sanctuary is a registered charity constiiutd by a trust. deed dated 1st January 2011, as amended on 30th July 2018. Trustees are apF)ointed and remov by a unanimous resolution of a meeting of truslees. The charity was fornieY known as Animal Healing TrusL Objectlves and activities The main objective of the charity is to reswe horses, ponies and other animals who hav8 been neglected, mistreated, are ill or in circumstances, homeless or other circumstanc88 where they are in need of help, healing and prol0ft.
Pagg 2 The Healing HOTSO Sanctuary Trustees. Annual Report (conthu¢dJ Year ended 30th June 2025 Achlevements and perfomiance We have continued lo car8 for our 20 rescued horses and FnieS, providing f( their ongoing needs such as feed. rnedi¢ines. housing, vel, and furrier fees. We use a natural, holistic approach, allowing our horses to live as naturally as posSie and f(Kus on kindness, good leadership and oxcellent nutrition (including herbal and natural Med1n6) which relects brilliantly in how low our vel bills are and how peaceful our hors are tc¥). We regularly furvj raise in order to keep the charity running and like to create events that involve the ¢munty su¢h as Open days. Cr8ft fairs, music events, meditation evenings. food events and family days. We are established in one to one experiences for people, children and adults Induding Equine therapy Sessions lo help children and adults with their menlal and emotional well being. We are immensely Pfoud of these sessions as we Can see the results wrth pee after their personal interaction with a horse or pony. and re1ve amazing feedback. We have hdp&J grieving families, children in care, children wlth special lleeds, adults with anxiety and depression, or lacking Confidere, adults with leaming diff culties disabilitie5 and more. Not only are we Suppc1ng people with these experiences Flnancial ravlew The results for the year and the financial position at the end of the year are shown in the attached Financial Statements. The result for the year and the financial wsition al the end of th& year are shown in the attached Financial Statements. The trustees, annual reK¥xt was approved on 15th April 2026 and signed on bahakf of the board of truslees by.. Ms S AGessey Trustee
Page 3 The Healing Horse Sanctuary Independent Examiner's Report to the Trustees of The Healing Horse Sanctuary Year ended 30th June 2025 I report to the Iruslees on my examination of the financial statements of The Healing Horse Sanctuary I'the charity'l for the year ended 30th June 2025. Responsibilities and basis of report As the Iruslees of the charity you are responsible for the preparation of the f1nancial statements in accordance with the requirements of the Charities Act 2011 I'the Acl'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying oul my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5llbl of the Act. Independgnt examiner's statement I have completed my examination. I confirm that no material matlers have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act., or the financial statements do not accord with those records., or the financial statements do not comply with the applicable requirements concerning the form and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 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. I have no concerns and have come across no other mallers in connection with the examination to which allenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr A A B Grainger FCA. of Griffiths & Pegg Limited, Chartered Accountants Independent Examiner 3 Hagley Court South Walerfronl East Level Street West Midlands DYS 1XE 15th April 2026
Page 4 The Healing Horse Sanctuary ststement of Financial Activities Year ended 30th June 2025 2025 Unrestricted fiJnd5 Total funds Totsl funds 2024 Incomo and endowments Donations and legacie5 Total income 113,913 113,913 113.913 110,449 113,913 110,449 Expenditure Expenditure on ch8ritable activtiies Total expendlturo {116,2381 (116,2381 {1 DO,6561 (116,238) 1116,238) (100,6561 Not lexp8ndltureyincorne and D8t movement In funds (2,3251 12,3251 9,793 Reconclliation of funds Total funds brought forwar(I Total funds carried f0ry4ard 26,464 28,464 24,139 16,671 26.464 24,139 The statement of financial activities includes all gains and losses rwnised In the year. l income and expenditure derive from continuing activibes. Th• notss on pages 6 to 11 forni p•rt ofthe8e finandal ststements.
Page 5 The Healing Horse Sanctuary statement of Financial Position 30th June 2025 2025 2024 Fixed assets Tangible fixed assets 11 1,357 Current assets Cash at bank and in hand 23.320 27.454 Crodltors.. amounts falllng due wfthln one ygar Net curront assats Total assets loss eurrgnt liabilitles Net assets 12 (9901 22,330 (990) 26.464 23,687 26,464 23.687 26,464 Funds of the charlty Unre$tricted fund5 Total charlty funds 23.687 28,464 26,464 13 23,687 These financial statements wwe approved by the tN)ard (rf trustees and authoriged for issue 15th April 2026, and are Sign on behaff of the tjoard by: Ms S AGessey Trustee The notss on pages 6 to 11 form oftheso flnanrlal statèments.
Page 6 The Healing Horse Sanctuary Notes to the Financial Statements Year ended 30th June 2025 General Information The charity is a public benefit enbty and a reglslered charity in Ellgland and Wales and is unincorporated. The address of the principal office is 13 Wellinglon Road, Bromsgrove, Worcestershire, B60 2A2. Staigment of compliance These financial statements have baen prepared in compliance wlth FRS 102, The Financial Reporling Standard applicable in the UK and Ihe Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing thr a(xounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP IFRS 1021) and the Chartbes Act 2011. Accountlng pollcles Basis of preparation Th8 financial statements have been prepared on lh8 historical cost basis. as modffied by the revaluation of rtain financial assets and liabilities and investrnent propartigs measured at fair value through income or exwdiiure. Golng concern There ar8 no malerial un¢erlainties about the charity's abilty to contlnue. Dlsclosure exemp0$ No cash flow siatement has been presenled foT the o)mpany. Judgements and key sources of gstlmation uncèrtainty The preparation of the financial stateynents requires managemenl to make judgements, estimates and assumptions that affe¢t the amounts reFthed. These estimates and judgements are continually reviewed and are based on experie and other factors, including expectations of futu events that are believed to be reasonable under the circumstances. Fund accountlng Unrestricted funds are available for us8 at the discret of the trustees to fijrther any of the charitys purposes. Designated funds are unrestricted fiJnd5 eamiarked by the trustees for particular future project c commitment. Restricted funds are subjected to restrictions on their expenditure dlared by the donor or through the terms of an appeal. and fall into one of tsvo sub-classes.. restricted income funds or endowment funds.
Pag8 7 The Heallng Horse Sanctuary Notes to the Financial Statements {continuedJ Year ended 30th June 2025 Accountlng policles (¢ontlnuw4 Incornlng resources Ail in(ximirrfJ resources are indlsded in the statement of finarTrcial activities when entidement has Passed lo the charity.. it is proba8 that the economlc benefits ass¢xiated wtth the transa¢tion will flow lo the charity and the amount can be reliably measured. The followirYJ specfflc policies are applied to parti¢ular rAtegMes of income.. income from donations or grants is recognised when there is evidence of entitlement lo the gift. receipt is probable and its amount can be measured rdiably. legacy income is roIsed when receipt is probable and entf(18Menl is established. income from donated g(Kxls is m8asured al the fair value of the gLW)ds unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and serVeS are recognised in the accounts when received rf the value can be reliably measured. No amwnts are included for the contribution of general vduTrteS. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestrictd funds unles$ there is a Gontractual requirement for ti to be spent on a parkncular purpose and rebJrne(l if unspent. in which case it may be regarded as restrithd. Rgsour¢es expended Expenditure is r8cogniwJ on an accruals basis as a liability is irKuffed. Expenditure includes any VAT which cannot be fully recovered, and is classified und¥ trteadings of the statement of financial activities to which it rdates.. expenditure on raising funds includes the cost5 of all fijrmlraising activities, events, non-charilable Irading activitie5. and the sale of donated gorKI5. expenditure on charitable actwitles indudes all costs incurred by a charty in undertaklng activities that furlher tis charitable aims f(K the benefit of its beneficiaries. induding those Supp( costs and costs relating to Ihe goveman¢e of the charity apportioned to charitable activities. other expenditure indtjdes all expenditure that is neithw related to raising funds for the charity nor part of its expenditure on eharitatAe activities. All costs are allocated to expertdilvre (3tewries reflecting the use of the res(MJrce. DIrt costs attributable to a single activity are all(ated direcuy to that activity. Shared costs are apFN)rtioned b8knn the acl'vities they o)ntritwte to on a reasonable. justifiable and consistent basis. Tangible assets Tangible assets are initially rwded at cost. and Subsequendy stated at cost less any accumulated depreciation and impaim)ent losses. Any langible assets carried at revalued amounts are recorded at the fair value at the dale of revaluation less any subsequent accumulated depreciation ar subsequent accumulated impairment losses.
Page 8 The Healing Horse Sanctuary Notes to the Financlal Statements l¢ontinU) Year ended 30th June 2025 Accountlng pollcies (condnuod) Tangible assets (¢ontsnu¥dJ An increase in the carrying amount of an asset as a result of a revaluation. is recognised in other rgnised gains and losses, unless it reverses a charge fcw impairment that has previously been recognised as exp$nditure bmthin the statement of financial activities. A decrease in the carryillg amount of an asset as a result of revaluation. 1$ recognIs in other recgnISed gains and losses. except lo which it offsets any previous revalu*ion gain. in whith case the loss is shown withi other rnISed gains and losses on the statement of financial activibes. Depraciatlon Depreciation is calculated so a5 to vmie off the c¥)st or valuation of an asset, less its residual value, over ihe useful economic life of that asset as fdlows". 25Vo reducing balan( Fixture5 and ffttings ImpalTm•nt of fixed assets A review for indicators of impairment is carried out al each reporting date. with the recovemble amount being esb'maled wher8 such indicators exist. Where the carrying value exceeds the recoverable am(MJnt, the as5el is impaired accordingly. Prior impaimients are also reviwed for possible reversal at each reporting date. For the purposes of Impairment testing, when it is not possible to estimate tha recoverable amount of an individual asset. an estimat8 is made of the recoverablg amount of the cash-generating unit to whh the asset belongs. The cash-generating unit is tho smallest Idenb'fiable group of assets that includes ihe asset a¢)d generates cash infiows that largely independent of the cash infiows from other assets or groups of assets. For impairment testing of gocthll, the gwdwtll acquired in a business combination is, from thg acquisition date, allocated to each of the Cash-generating units that are expected to benefit from the synergies of the combinalbon, irrespectrve of whether other assets or liabilitie5 of the charity are assigned to those units. Flnancial Instruments A financial asset or 8 finanaal liability is rectNJnised only when the chartty becomes a paty to the contractual provisions of the instmment. Bas financial instrumerrts are intbally recognised ai the amount receivable or payable including any related transaction costs. Current assets and current liabiliiies are subsequently rneasur at the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequendy measured * amortised cosL Where Investments in shares are publidy traded or their fair value can otherwise b8 measured reliably, the investment is subsequenuy measured at fair value with changes in fair value recognised in income and expendibJr6. Al other such investments are subsequendy measured al cost less impairment.
Pag8 9 The Healing Horse Sanctuary Notes to the Flnanclal Statements (condnued) Year ended 30th June 2025 Accounting pollciès (con11n) Flnanclal Instrum8nts (¢onthiu&* Other financial instruments. including derivatives. are intiially reeJyJnised at fair value. unless paYml for an asset is deferred beyond n¢ymal business temis or financed al a rale of interest that is not a market rate, in whh case the asset is measured at the present value of the future payments dlscounted at a market rate of inteftst for a similar debt instrument. Other financial instruments are SUbsequenY measured at fair value, with any chang&s recognised ill the statement of financaal activib"es. Vth the exception of hedging iristruments in a designated hedging relationship. Financial assets that are measured at cost or amorknsed Cost are reviewed for objective eviden of impairment at the end of each reporting dale. If there is objective evidence of impairment, an impairment loss is reccyJnised under the appropriate heading in the slalament of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, ar other financial assets that a individually signrficanL these are assessed IndTVUa1IY for impaimient. other financial assets are elther assessed individualty or grcwped on the basis of similar credit risk characterisb'cs. Any reversals of impairment are recogniwl imMliately, to the extent that the reversal does not result I a carrying amount of the financial asset that exceeds what the carrying amount would have been had the irnpairment not previously been recogni5ed. Donations and lega¢ies Unrestrict&1 Totsl Furds unreStrted Total Funds Funds 2025 Funds 2024 Donations lllcome received 113,913 113.913 110,449 110.449 Expenditure on charitablg a¢tlvities by fund type Unrestricted Total Funds Unr8striGled Total Funds Funds 2025 Funds 2024 Expenditure on charitable actIveS 116.238 116,238 100,656 100,656 Expenditure on charitable activltles by actlvity type Activities undertaken Total funds dIreCY 2025 Total fund 2024 Expenditure on charitable activities 116.238 116,238 100,656
Pago 10 The Heallng Horse Sanctuary Notes to the Financial Ststements (¢onHnwd) Year ended 30th June 2025 Net (expenditureyincome Net lexpenditureyincome is stated aftw charging1{crltsng}. 2025 2024 Depreciation of tangible fixed assets 452 Indepgndent examination fees 2026 2024 Fees payable to the independent examiner for.. Independent examination of the finala1 statements 780 720 Staff costs The average head c(MJnt of employees during the year wa5 Nil {2024'. Nill. No employee received employee benefft5 of more than £60,1XIO during the year (2024: Nil). 10. Trusteg remuneration and expensgs No remunaratkon or other befitS from employment with the charity or a relaj entity were receiv by the trustees., 11. Tanglblefixed assots Fixtures and fittlngs Cost At 1 st Juty 2024 Additions 1,809 1,809 At 301h June 2025 Depreciatlon At 1 st July 2024 Charge for the year At 30th June 2025 452 452 Carrying amount At 30th June 202S AI 30th June 2024 1,357 12. Creditors: amounts falling due wlthln one year 2025 2024 Accruals and deferred income 990 990
Page 11 The Healing Horse Sanctuary Notes to the Financial Statements (¢onthue¢O Year ended 30th June 2025 13. Analysis of tharltable fundg Unrestrlcted funds At 30th June 20 25 1st July 2024 In¢ome Expenditure General funds 26.464 113,913 (11 e,238) 24,139 At 30th June 20 24 At 1st July 2023 Income Expenditure Genera funds 16.671 110,449 (1.656) 26.464 14. Analysis of net assets between fund$ Unrestrict&l Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assgts 1,809 23,320 {9901 24.139 1,809 23,320 {9) 24,139 Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets Credilors less than 1 year Net assets 27,454 I9) 26,464 27,454 19901 26.464
Pagè 12 The Heallng Horse Sanctuary Management Infomatlon Year ended 30th June 2025 The followlng pages do not forni part of the flnanclal statements.
Page 13 The Healing Horse Sanctuary Detailed Ststement of Financlal Activities Year frnded 30th June 2025 2025 2024 Income and endowments Donations and legacies Income received 113,913 110,449 Totsl Income 113,913 110,449 Expendllure Expendltura on charltablo artlvlties Rent Rates and water Light and heat Repairs and malntenanc8 Insurance Other establi5hmenl Legal and professional fees Telephone Other office costs Training costs Hay and fe8d Medicines, supplemonts and vitamins Vets fees Farrier Toilet hire storage costs Room hir8 Animal care Merchandise Card merchant ¢harges Management costs L8gal and professional (17,520) {29,5901 11471 (2,447} 14.581) (1,4351 (3,8861 17801 11,202) {1,3151 135,100) {720) 12.5721 (2.525) 16.385) 12,680) 8,0651 {3.0901 11.584) 15,8741 (1,400) (16.691) 1680) {1.8301 (32.9051 (3,1251 (116,2381 (100,656) 111,0561 {10,7271 15,9371 {1,045} Total expènditure (116,238> 11(K),656) Nét lexpendltureyincome (2,3251 9.793
PagB 14 The Healing Hoe Sanctuary Notes to the Detailed Statement of Financial Activities Year ended 30th June 2025 2025 2024 Expenditure on Gharitable artivities Exp8ndlture on Gharitable activltles Actlvitles undertaken directly Rent Rates & water Light & heat Repairs & maintenanc8 Insurance Miscdlaneous Accountancy Telephone Printing, postage & siationery Training costs Hay &fee medIneS. SLJpplements and vitamins Vets fees Farrier Toilet hire Storage costs Room hire Animal care Merchandise Card merchant charyes Management costs Legal and professional (17.520) (29,590) 1147) (2,4471 14.581 } {1.435) (3.8861 1780) (1,2D21 11.315) (35,1001 17201 12,5721 12,525) (6,3851 {2:680) 18,065) {3,0901 11.584} (5,874) (1,4001 {16,691 } 16801 {1,8301 (32.905) 13.1251 {116,2381 {100,6561 111,056) (10,7271 15,937} (1,045) Expenditure on chaTitable actlvities (116,238) {100,6561