Moo Haven Rescue Report of the Trustèes and Unaudited Flnanclal Statements for the year ended 1st November 2023 D & D Accounlancy Setrvic6s Limiled Toll Bar Hous6. l Derby Road, Ilkeslon, Derbyshire, DE7 5FH
Contents Report of the Trustees 1to3 Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7t010
Moo Haven Rescuo R8port of The Trustees for the year ended 1st November 2023 Tha INstee8. Some who 8re directors ol the charlty lor the purpos8 ol Ihé Companies Acl 2Crt)6, present thelr report wrylh the fln8ndal stalement5 of Iha tharily for Iha ye8r endgd 1st Novémber 2023. The financial slalemenls Complymlh Ihe Charitie8 Acl 2011, th8 CompaRie8 Act 2006, and the Sl8t8mÈnl ol R$comm8ndttd Pracllce applicata& to tharitiés preparing their In accordan¢e with the Financlal Reporting Standard 3ppllcablé in the UK and ReputAic of Ireland IFRS 1021. REFERENCE AND ADMIN1STRATIVE DETLs R89lstared Company Numbor 08472681 {England Walagl Reglstered Charlty Numb8r 1151691 Registeréd Offlco KeThtgg Farm AdltOn Lane Wsst Bridgford Nollingham NG2 SAS Dlr8Ctors Mrs Lind2 Hughes Mi Matthew lÈn Parker Mrs Chelsle Laura Parker Trustèè8 Mrs Linda Mgrl& Hugh88 klr Matthew lan Parkèr Klrs Ch8lsia Laur8 Park£r Mlss Joannè Wilkin%on rs Sar8h Qulnn Company Secretary Mr RSchard Phillip Hughes Independent Examln8r D & tl AcctMJnlancy Sgtvlc8s Limited Toll Bar House 1 Derby Road Ilk8slon D6rbyshire DE7 5FH Pag8 1
Moo Havon Rescue Report of The Trustees for the year endèd 1st November 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The charity Is contm116d by Ils governlng docurnent, B da6d of trust, &nd constitul&s a limited company. lirniled by gu8r8nlee, è8 definÈd by Ihe Companies Act 21M)6. Rtcrullmant and appolntm8nl of new tfLl8tee8 New Irusle88 arè usually r8crulted by th& Èxisllng Irusltses from the members allhough applicalrons are always considerad frotn iTrlerested partlÉs. Training is prowd8d lo all n6w truslees by the board. Oruanlsatlonal Structure The board of Tiuslees meets 88 required. All operalbnal d8Ci8ions are made by thè board with such powÉrs de18galed to membars Rlsk Management The tru51ees have a duly lo Idenhfy and r8view the risks to which the Gharity Is extx)S8d and to ensurè approprigtè ctsntro artr in place lo wovide res8tsnab18 assurance agalnsl fraud and èrmr. OBJECTnlES AND ACTIVITIES Hlstory? Oblectlve& and Actlvlties of the ¢h<y Moo Haven became a 18gi51ered Gharlly on 19th April 2013. ane8 succe88ful rpoistration we hav8 concÈntrated on increasing our public profile in order to increase Incomè to Sta1188 our financÈs for tha fulur8. this Includes dllsndlng r8gular public evonts; Increasing onllne publicily and dlslrlbullon of oolleeiion boxès affloTrgsl Ioc21 shops. Our objectives are lo rdl8v8 pain an(1 suffedno animals p8rticularty horses and ponies by providkng v8tarinAry care and rehabllllallon (often righting peoplès wrongs) when required In order lo be able to find thèm 8 new home %then recovered how•r, a numberof pMie8 do have lo slaywlhin th& r£8cua for lif8 &Je lo ongoing m8dical care and managsmont. fhls ye8r has seèn a slgnllKanl incre&se in the requ861 fur horsa thsfapy, we b81iev& this to be covld réla16d as many young peoples m8nlal health has sufferèd. W8 now have g ifftinad counsellor on 8118 to incorporatè anlmal healing. ACHIEVEMENTS AND PERFOMANCE AS In previous yeavs we havè lrfed various m8thods of ralslng money includhg, funlopen days. coIIAc.lion tlns, attending rxiblie. t>venls, holding car boots and havè openéd Iho drS of our pretniSa8 lo v1811ors. We run g sutsc8ssful school holiday and pony $8ssions this hés prov8d to be a favourile with our local commL¢nity- we 11 promole this in the comlng warso we can tInUe to omw. The summer house purGh888d 6 years aga Is SUII used as a dassroom for acliville8 with spe¢ial nseds chIldn and adults vAlh learnlng dirf¥culll6s, and is LÈyed for p8rman6nlly axe.liidftd sludenls that practice animal Iherapy th our r8scufr animals. Thè second 8ummerhouse ftsrgardéning enlhusiasls,, which hds whé8lchair a¢cess, being u56d and has proved to bè 8 huge 8uccess, the summÈrhou88 also hos1$ a théraplsl on Mondays and Wèdnèsdays. W8 conllnue to bld up a strang volunteer base. who h81p wllh the daily hand5 Qn lh& horses and some who help on the fundrni5i slde. Wa also hav8 a very closè rélationship WNlh ourwls Home Farm Equine Ltd and locat sIness•s. Our maln 8im lor 2024 Is to carry on with exlra places lo assist thè nèsd of under privileged people who v4111 benefit fram animal inleurallon we havg seen 8 hugts success Ihi5 year and hav8 oftared four ioinlng coursos for olhe*wse'JneMployaa 1&8nagers'. Wo 11 conlinue lo hold farrier clinics as w8 have segn a few slud6n18 XrIng the possibllily of employment through fardér appr8nti¢eships. We a pd lo say our 51able hand who itilnad us on a governmènt sch6me. Ihen chose lo complete har apprentiShIp h8s thosen lo slay Vlith us. W& 11 b8 sh<)rtly Ilunding dep8ndantl be off8ring anolh&r apprenticeship. w8 also have a fl1 lime voluntaeralory with 5 part litne volunteers. Pag8 2
Moo Haven Re5CUè Report of The Trustees for the year ended 1st November 2023 Public BÈnefll The charlly me81s the Publ benefit Ksquiretnenl of cadno farslck, injured or homel888 anlm81s. Rlsk A88688m6nt Wè have a risk of Infecllws diseases lo whlch $18y al8rt to, and tall upon tho professional knowledga of our Vets Homé Farm Equine l.td lo reduce the IrfLdlhoad of such deaSe5 spreadlng. We work wyth horses lespeGially young and unhandl8dl to which we lake slÉps lo avuld as b&sl as w8 by, al&rting 8Voryone who comes in Gonlacl of hors•8 ol Ihe polenlial dangèrs and h8allh and safely pf0cethJ we r8qulrè 1.8. prote¢lNe h8tslfoolwe31. All our volunle8rs ara iequved to sign a contract of employment, which also ouilln8S salety procedures requirèd. All DBS c&rtilical6s. ridlDg licetKo and Insurancé 8r8 kopt up to d8t2, FINANCIAL REVIEW, INVESTMENf POLICY AND RESERVES Thé allach•d account8 show the current state of the finances for the charfty. ov8r Ihe188t 12 thS we have Iried VaauS m6thods of raising funds. Those that liav8 an successful lin prèvk>us y8ar81 will continije lo 0rate inlo 2024 and also applying for granls 10 maka improvomallls to our new sile. Mthlch wa moved lo in April 2016. We have lols i>f plans for the fulure all of wttich lak8 the charity foard. and make il more Iinancialty sUprt&d. Wè are esp8cially eKc+led to be worklng wfth mora vulnerable children wha are ntsurlshlng working with animals. R888rves Posicy. It IÈ thè pollcy of Ihe Ch8rtty to maintain Unres1clad (und8. which are the fréè rès&Ne8 of th6 Chdrily, and remains avallablt In eas& of n&ed. The Twstees regularfy dlscu&8 lh8 Portfdio af eharily and future mquiremenls of the charity. Thè Trust88s balieve that il is piudent lo £nsuré that there sre suffidertl funds lo provide linanp.i81 bilIty forlhB (xjrfftnt running and fL¥iurg devèlopment of th8 Ch8rfts8s objectives and unfor&g88n év6nts. STATEMENT OF TRUSTEES, RESPONSIBILITIES Th& Irus188S 8re responsiblÈ for pr8paring the Trus(ee5' Annu81 R£port and the linancial 51ai4nènts In accordanco wth applicable law and Unll8d Klngdcvn Generally Accepl8d Accounllng Practioe, Company law rèqulrés the tru816es lo prepaié financial 81além8nls foT each finandal y6arwhlch a true and fair view of the slate of affalrs oFlh6 charitable company and of Ihts Incoming resources and 8pplScaliM of r8sources, including the Income and 8xpendilure. of the chaiiiabl8 ccmpany fcsr that period. In prgparitYJ th888 financlal stalemgnts, th8 Irugt888 ar8 r8quir8d lo.. seleGt sultabl8 acwjnliw poli¢ie5 and then apply Ih&m consisl8nlly. observe the rnelhods and prlnclples in the Charitiés SORP., Mak•ludgÈMls amd estimates that are ree.qonable and prvdanl., stal& whelhar applicable UK Accounting Standards havo been fdlowèd, subject to any matértal dèpartur88 disclosed and expl8in8d in the flnantlal $1818m6nts', and prepere Ihé financlal statements on Ihe going conc8rn basis unless il Is iroppropriale to presume that She chari18ble Gornpany wlll conlnue in operg110n. Th8 Iru81Éés ar8 responsible for kgeplng proper accounting records which dlsc1088 with re850nable accuracy at any me thè ftnancial position af IhB charilabla comp8ny and which enablè Ihem lo ensijra IhAI the fin3nGial slalemeDts com Yth Ihe Gompanies Act 2006. Thoy are 81so responslble for safaguardino Ihg assels of thè charilabb company dnd 118nc8 for taking reasonabl8 Steps forthe prevention and d8t•cln of fraud and other irregL¢larilies. Small company pravisians ThlB report has been prepared In acGordonco Wth Iha special prawsions for small companie8 under Part 15 al Iha Cornp8nles Act 2006. Approved by orderof thè b08rd of tm8tee8 on 291h August 2024 and slgned on its behalf by.. s Llnda M8rie Hughes Pags 3
Independent Exarnlners Report to the Trustees of Moo Haven Rescue for the year ended 1st November 2023 Wa report on the accounts for the year ended 1 $1 November 2023 which are sel oul on pages 4 10 10. Respective responslbllltles of trustees and examlner The charills trustees {sorne of who are also the direclotE for the purposes of company lawl are responsibl8 for the pr6paraliori of the accounts. Tha charity's trustees conslder Ihal an audit is not required for this year (under Section 144 of the Charities Act 2011 Ilhe 2011 Actll and Ihal an independent examination is required. Hawng .%atssfied myself that the charity is not subject lo audit under Part 16 of the Companies Act 2006 and is eliglble for inéependenl examination, it is my responsibllily to.. Exarlline the accounts under section 145 of the 2011 Act.. to follow Ihv procedures laid down in the General Direcllons given by the Charity Commission under section 14515llbl of the 2011 Act., and to slate whether particular mallers have come to my attention. Basls of independent examinerfs statement My examlnallon was carried out in accordance with the General Dlre¢tSon8 given by the Charity Commission. An exam1nalion includes a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records, 11 also Indudes consideration of any unusua5 Items or disclosures in the arrnunls, and seeking explanations from y()u as Iruslees concerning any such matters. The procedures undertaken do not provide all th& eviden Ihal would be required in an audit and conseqL¢enlly no opinion is given as lo whether the accounts present a 'true and fair vtew and the report18 lirllited lo th088 matters sel out in Ihe statement below. Independent examinerfs statement In connection w*lh my examlnalion, no matter has come lo my attenllon {il thlch gives me reasonable cause lo believe that In any material respect the requirements.. to keep accounting records in accordance with seclion 386 of the Companies Act 2006., and lo prepare accounts which accord with the accounting re(x)rds, comply with the accounting reouir8menls of section 396 of the Companies Act 2006 and with the Charities Staltsment of Recommended Practice {FRS1021 have not beèn met- or ill lo which, In my opinion, attention Should be drawn in order lo enable a prop8r understanding of the accounts to be reached. D & D Accountancy Services Limited Toll Bar Housa 1 Derby Road Ilkeslon Derbyshlr6 DE7 5FH 29th August 2024 Page 4
Moo Haven Rescue STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 1ST NOVEMBER 2023 Unrestricted Restricted Funds Funds Total 2023 Total 2022 Note Income DonatSons and Legacles Olhor trading activities Income from investments oth8r Incomè 2a 2b 2c 2d 63814 26687 980 63814 51616 26687 23571 980 65 32749 Total Incomè 91481 91481 108001 nditure Expenditurtr on R2lsSng Funds Charltablè aetlvltles 3a 3b 3968 89250 3968 2745 90591 119150 1340 Total Resources Expended 93218 1340 94559 121895 Net IncomellExpenditurel <17371 113411 13078) 1138941 Transfèrs betweèn funds Net movemenl in funds 117371 113411 13078) 1138941 Total funds brought forward 111138 21991 133129 147023 Total funds carried forward 109401 20650 130051 133129 Page 5
Moo Haven Rescue BALANCE SHEET AS AT 1ST NOVEMBER 2023 Unrestrlcted Reslricled Endowmgnt Total Funds Funds Funds 2023 Total 2022 Note Flxed Assets Tanglble a55et$ 46680 7418 0 54098 54645 Total flxed assets 46880 7418 0 54098 54645 Current Assets Debtors 12346 12348 11849 Cash at bank and In hand 63748 13232 7698Q 85060 Total current assel$ 76094 13232 0 89326 969 Credltors: amounts falling due wlthin ot)e year 10 2083 2063 3192 Credltors: amounts falling due after one year 11310 11310 15233 Net Current Assetsl ILiabililiè81 62721 13232 76953 78484 Net Assets 12 109401 20650 0 130051 133129 Funds of the Charlty UnT8Stricted funds Restrlcted fijnds 109401 111138 2Q650 21991 Total fund$ 130051 133129 The charitable company Is enllued lo exemptlon from the fequiremellt lo obtaln an audll under section 477 of tha Companles Act 2006 for the year ended 1 sl Novèmber 2023. The members have not rèqulred the charitab18 company to obtain an audlt of Its fln8ncial statements for th9 year ended 1st Nov8mber 2023 In accordance wllh sacllon 476 of the Companlés Act 2006. The truslees acknowledgè th61r msponsibililies for al ensuring that the charitable Company keeps proper accounllng r8eA)rds which comply with 8e¢lion 386 of the Companies Act 2006, and bl pparIng financial statements whlch give a Ir1É8 and 181r vlew of the slalo 018ff8irs of the charltable company as at the end of the financial y88r and ol Its wofil or loss for the year then ended in accordance wlh the requireménts of sections 394 and 395, and whlch otherwisg comply th the provlslons of the Companies Acl relating to financial statements, so far as applicable lo the charliablè company. Th& accounts have been prepared in 8¢¢0rdance th the provisiolls In Part IS of the Companies Act 2006 Bpplicable to companies subject to the small companles regime and In accordance with FRS 102 SORP. The financial tatements were approved by the Board of Trustees on 29th August 2024 and wer8 signad on its behalf by.. Mrs Lind8 Marie Hugh Page 6
Moo Haven Rescue Notes to the Flnanclal Statements For the Yèar Endèd 1st November 2023 l A¢countin Policies Accountlng Conv8ntioM Theso accounls hav8 been prepared under tho hi8torlcal cost convention wllh Items r8cognis8d at C08t or transactn value unless Otherw15È Staled and with th8 Statement of Recommended Practice.. AccouTrtlng and R8POrting by Charitles preparing their accounts in accordance wlth the Financial Reporting Standard appll¢able in the UK and Republic of Ireland IFRS 10218nd Kith the Charlliès Acl 2011. Incomlng Resources All Incoming resourrBs are included are Induded on Ihe Stalemgnl ol T%nancial Actlvitles when tho charlly is lagally enlilled lo tha inc(sme and the amounl can be quantif18d with sttfflejenl rellablllty. Voluntary Inwme Is reoeiv8d by way of 9ranis. donatlDns and g51ts and is includ8d In full In the ststemenl of finandal atrllvlliès wh6n rec8rab1e. Grants where entlllomonl Is not conditional on the delivery of a sp8crfic perfoance by th8 charity. 8re recognlsed when thg ch8rity becomes unconditionally entitled to th8 grant. Amounts rai88d byfund ralslng aclivitles ar8 accounted for Gross. Resources ExpendBd Expenditure is re¢ognlsed on an accmal basis as a liability is inrred. Expenditure in¢lud8s any VAT which cannot b& fully r8COV8red, and Is reported as part ol the expenditure to whl¢h It relates. Charilabie expendlture compds8s Ihose casls incurred by the charity in the d81ivery of ils aclwilies and servlces for its banefflclarfes. It Includes bolh costs that can be alloGated directly to such actlvities and thos8 costs of all indiiecl nature npcessary lo support them. Support ¢osts are Ih05e costs Incurred dlreclly in 3UPPOrt of expendlture on th8 objects of th8 rharity Tangibl8 fixed assets Tangtrble fixed assets are ststed at cost less accumulated d8pr8cialion. D8preclatlon Is provided al rates calculated lo write off lh8 Cost less resldual value of e8th asset tsver its expeGled useful Ife, as follows.. Fixtures, Filllnas and Equiprllent 15% r8ducing balance Unrestrlcted Rast¥icted Endowment Total Funds Funds Funds 2023 Total 2022 2a Donations and Legacles Donations, Glfts & co1ctIOnS Gift Aid & Income Tax R&cov8r8d Grants 36110 8530 19174 36110 31195 8530 4410 19174 16011 63814 63814 51616 UnTestrfGted Rostrlcted Endowmènt Total Funds Funds Funds 2023 Total 2022 2b Gharitable Actlvltles Fund Raising- Moo Do Open D8yS Pony Therapy & Kids Club Income from Livery & Field Rent Sale of Donated Goods Horses 993 5627 5610 17833 13968 3227 5627 17833 3227 3000 26687 26687 23571 Paga 7
Moo Haven Rescue Notes to th¥ Flnan¢ial Statements or tho Yoar Ended 1st November 2023 2 Income continued Unreslrl¢ted Re$lrl¢ted Endowment Total Fund8 Funds Funds 2023 Total 2022 2¢ Incomo from investmenlÈ Interest 980 980 65 980 980 65 Unr8strict8d R85trlct8d Endowment Total Funds Funds Fuhds 2023 Total 2022 2d Other Income Derby Co118gg. Grant Kickstart Scheme Grgnts 500 0 32249 0 32749 Total Incom8 91481 91481 108001 3 Ex endlture Unrestrlcted Restrlct8d Endowm8nt Total Funds Funds Funds 2023 Total 2022 3a Exp8ndltur• on Raising Funds Fund Ralslng- Moo Do Open Days l Ball Webslle & Advertising 144 3968 2601 3968 3968 2968 2745 3b Charltabl8 acllvltlès Feed & Bedding Vet, Equine D8ntist Fe8s and Farri8r Transport & Passport Costs Horses Tmining Communlty Garden Rent Rates Water Insurance Lrght & Heal Repalrs & Renewal8 Staff Wages Staff Tiaining Ind8pendent Examination F88 Barik Charges Postage & Sundrtes Loan Int8resl Solicilo¥s fe8S Trav81 Exp8ns8s pald lo Volunl&e¥s D8pr8ciation 22816 8227 807 22816 13638 8227 6730 807 1485 6750 650 1000 1000 31 18111 18698 826 627 684 653 3675 3103 1594 2635 7434 8535 12864 41002 834 1583 130 1002 557 840 255 9643 21 18111 826 684 3675 1594 7434 12864 1713 100 828 1713 loo 826 336 8238 1309 9547 89250 1340 90591 119150 Total Résources Expended 93218 1340 94559 121895 Page 8
Moo Haven Rescue Notes to the Financial Stattrments For the Year Ended 1st Novembe 2023 4 Net Income l Ex endlture Net resources are slated gft8r charging 2023 2022 D8preciation- own8d assets 9547 9643 5 Trustees Remuneratlon and Benefits The were no ttustees. remuneratlon or other bfjnefils for the year ended 181 November 2023 nar for the year end8d 1st November 2022. 6 Staff Costs 2023 2022 Wag85 and Salarles- Grooms Wages and Salarles• MenlorlCounsellor8 2043 28751 10821 12251 12864 41002 The average number of emplDy88s during the year was as follows 2023 2022 12 7 Taxation The charfty Is exempt from corpordllon tax on Ils charlt8bl8 activit8. 8 Tan ible Fixed Assets Flxtures, Flttlngs and Equlpment & Summ8r Hou8e Unrestrlcted Restricted Endowmevtt Total Funds Fund8 Funds Cost Al 2nd Nov8mber 2022 Additbns Al 1 $1 November 2023 80130 gooo 89120 17056 97186 9000 106186 17056 Deprèclatlon Al 2nd Novamber 2022 Charg6 for Ye&r At 1 st November 2023 34212 8238 42450 8329 1309 g838 42541 9547 52088 N8t Book Value Al 1st Nov8mber 2023 46680 7418 54096 At 2nd Nov8mb6r 2022 45918 8727 54645 9 Debtors Unre$trl¢t8d Restrlcted Endowment Totsl Funds Funds Funds 2023 Total 2Q22 R8nl D8POSIt Prepayments 6300 6046 6300 8300 6046 5549 12346 12346 11849 Page 9
Moo Haven Rescue Notes to the Flnancial Statements For the Year End¢ st November 2023 LO Creditors '. amounts lallln due within gne ear Unrestrlcted Restrfctad Endowment Total Funds Funds Funds 2023 Total 2022 Accruals Independent Exarrynevs Fee Repairs & Renewals Water Llght & Heal Bank Charg88 Rent 1700 1700 1669 71 332 332 416 15 16 734 2063 2083 3192 11 Creditors . amounts fallln due withln one ear Unre$tricted Restricted Endowment Total Funds Funds Funds 2023 Total 2022 Business Bounce Back Loan 11310 11310 1 $233 81310 11310 15233 12 Movem8nt in Funds Al 2.11.22 Net Movement At 1.11.23 In Funds Unrestricted funds General fund Restricted funds Summer House & Community Garden Fundlng Slabl8s Funding Sports weartrraininglRiding Lessons for Und8rprivileged Chlldren Wheelchair Frlendly Gard8 Path 111138 117371 109401 2697 7294 113411 1356 7294 3000 gooo 3000 00 Total FuniJ$ 133129 3078 13CK)51 N8t rnovement in funds, included In the above ar8 as follows Incoming R8$0urces Resourc88 Expended Movement In Funds Unrestrlcted furtd5 General fund R&strlcted funds Surrm6r House & Ctsmmunity G8rden Fundlng 91481 1932181 117371 113401 113401 Total Funds 91481 94559 3078 12 Com an limited b uarant8& The Company is Ilmiled by guarant88 and do8s not have share capit81. Every member ol th8 company undertak8S to contribute such amount as may b& requir8d not exceeding £1 to Ihe assets tjf the charitable MpanY in the event ol ils being wound up whlle he or she 18 a member, or wlthln ono year after he or she c8ases to be a member Page 10