## **Horse Sense Wirral**
## **REPORT AND FINANCIAL STATEMENTS**
**for the year ended**
**31[st] October 2022**
**Registered Charity No: 1152111**
## **Annual Report for the year ended 31[st] October 2022**
|**Contents**|**Page**|
|---|---|
|Trustees and Advisers|1|
|Report of the Trustees|2 – 5|
|Independent Examiner’s Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 - 10|
|Detailed Income and Expenditure|11|
**1**
**Horse Sense Wirral**
**Trustees and Advisers for the year ended 31[st] October 2022**
|**Trustees:**|Amy Pirie|
|---|---|
||Shaun Pirie|
||Rachel Tyrie|
|**Correspondence Address:**|Lodge Farm|
||Neston Road|
||Thornton Hough|
||Wirral|
||CH63 1JF|
## **Report of the Trustees for the year ended 31[st] October 2022**
The Trustees present their report and the financial statements for the year ended 31[st] October 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 9 and comply with the Charity’s Trust Deed and applicable law, including the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP 2005).
**2**
## **History, Objectives and Activities of the Charity**
Horse Sense Wirral became a registered charity on 20[th] May 2013. Since successful registration we have concentrated on increasing our public profile in order to increase income to stabilise our finances for the future, this includes holding public events, increasing online publicity and distribution of collection boxes amongst local shops.
Our objectives are to relieve pain and suffering in animals, particularly horses and ponies, by providing ample love and care, including veterinary care when required in order to be able to find them a new home when recovered. However, a number of ponies do have to stay within the sanctuary for life due to ongoing medical care and management.
## **Management and Governance Arrangements**
The Charity is managed and governed by the Trustees detailed on the previous page.
## **Procedures and Policy for Grant Making**
The Charity has a Finance Manager for the purpose of grant searching and applications. Our Trustees and volunteers also regularly compose and send applications to local business for donations of items required for repair works etc.
## **Financial Review, Investment Policy and Reserves**
Over the last 12 months we have tried various methods of raising money, including pony and small animal adoptions, virtual fostering, online raffles, online shows, collection tins, and online auctions, cake sales, recycling of old horse rugs. Fundraising has been particularly hard due to Covid 19 and the high cost of living increase. Those that have been successful, we will continue to operate into 2023 and also apply for grants to make improvements to the running of the Charity. Along with the support of the public donations, we have been able to maintain the high standard of care we pride ourselves on.
Our main fundraising aim for 2023, other than day to day costs, is to continue a high standard in all aspects of rescue and animal welfare, as a charity.
## **Achievements and Performance of the Charity**
We continue to offer support to the Carneddau Mountain Ponies, after a couple of extremely poorly ponies were beyond our help early in the year. We decided to ask our vets to perform a postmortem, so we could find a cause and work on a plan to solve what was becoming a major problem. The problem seemed to be in one location on the vast mountain range. From the findings of the postmortem, our vets at Leahurst Equine Practice, the Guardians of the Carneddau Mountain Ponies and PHD Students, along with ourselves, set to putting in a plan of action to eradicate the problem. This will be implemented at the November health gathering.
We installed a Vet Room, making it easier for our vets to treat the animals on site, keeping our costs down.
As Covid 19 restrictions lifted, we have built up our volunteer numbers, getting back to preCovid numbers.
Since rescuing a pony (Copper) in August 2019, we have established a good relationship with the Guardians of the Carneddau Mountain Ponies, making ourselves available to help with any poorly ponies. We also attend the annual gatherings in November with our Vet, Luke Edwards of Leahurst Equine Practice, to perform health checks on the herd and
**3**
remove any in poor condition, or injured. These ponies roam free on rough terrain over thousands of acres. After noticing several very poorly ponies, we started looking more closely as to what the problems may be. We are working with the Guardians and our vets to research any change in the environment that may affect their health. This will enable the guardians to implement changes, where possible, to keep this rare breed healthy.
Our reputation takes us down many avenues; we are keen to advise horse owners on welfare issues to enable them to make changes, where necessary, to keep their horses healthy. We are also happy to work with other ‘rescuers’ and give advice to new ‘rescuers’, who like our principles, to give a good foundation going forward.
## Our biggest achievements so far are:-
- To save and turn around the lives of several Carnaddeu ponies, rehabilitate and rehome.
- To erect a purpose built duck house, with large pond, and erect more secure post and rail fencing.
Our Chair is to be a finalist at the Daily Mirror Animal Hero Award ceremony held in London in 2014. To move to bigger better equipped premises. Although a huge undertaking we felt we needed to make the move in order to reach the demands put on the charity due to the current equine crisis. The premises are easier accessible for the public and has opened many doors already. We are proud to be able to work very closely with Leahurst Equine Practice and their students, offering hands on experience. We have also been awarded several grants, which has enabled us to demolish the old barbed wire fencing and rebuild with post and rail for the horses safety and so we are more accessible for the public on open days. We have converted one of our barns to an arena to make more suitable for our needs, giving us year round cover for rehabilitating the horses. We update our website and media sites regularly, which not only reaches the general public but allows us to publish animal welfare/information to help educate and inform the public.
The charity offered its services free of charge, to victims of a nearby gas explosion in New Ferry in 2017, to temporarily house any family pets effected. Working with the emergency services to enter the "No go zone" to rescue or to feed any pets to scared to come out of the rubble.
Our income and public support is steadily growing, since achieving Charity status.
We continue to build up a strong volunteer base, who help with the daily hands on with the animals and some who help on the administration side. We also have a very close relationship with our leading vets Leahurst Equine Practice, and local businesses. We attend talks held on ailments/illnesses held by Leahurst and BHS, this keeps us and our volunteers up to date with the latest knowledge.
Over the years we have built on a successful training program, working with schools, colleges and universities. We offer work experience throughout the year, and through recommendations, are receiving more requests to work alongside these establishments.
**4**
We have also built a strong relationship with vulnerable volunteers. We find those with mental health issues, such as OCD, PTSD and Anxiety adapt well working with the animals, and their tutors/guardians see a vast improvement.
## **Risk Assessment**
We have a risk of infectious diseases to which we stay alert to, and call upon the professional knowledge of Leahurst veterinary practice to reduce the likelihood of such diseases spreading.
There are also risks of accidents as we work with horses (especially young and unhandled) to which we take steps to avoid as best as we can by, alerting everyone who comes in contact of the horses of the potential dangers and health and safety procedures we require i.e. protective hats/footwear. All our volunteers are required to sign a contract of employment, which also outlines safety procedures required.
## **Reserves Policy**
It is the policy of the Charity to maintain unrestricted funds, which are the free reserves of the Charity, and remains available in case of need. The Trustees regularly discuss the portfolio of the charity and future requirements of the charity. The Trustees believe that it is prudent to ensure that there are sufficient funds to provide financial flexibility for the current running and future development of the Charities objectives and unforeseen events.
## **Future Plans**
The Trustees intend to continue to fulfill the objectives of the Charity by increasing publicity and fundraising. Our aim in 2023 is to continue to raise awareness and to educate and give support to the general public on welfare matters. Our aim is to be the best we can in our field.
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the
charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts Reports) Regulations 2008 and Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Independent Examiner**
The Trustees have appointed Keith Penny, FCA, to undertake the independent examination of the Trust for the financial year ending 31[st] October 2022.
## **Trustees**
The Trustees who served during the year were:
Amy Pirie Shaun Pirie Rachel Tyrie
**5**
**6**
New Trustees are appointed by Deed of Appointment by the continuing Trustees.
The Trustees received no emoluments during the year. There are no other employees.
Approved by the Board of Trustees on 31st July 2023
Amy Pirie Trustee
## **Independent Examiner’s Report to the Trustees of Horse Sense Wirral**
## **Charity Number 1152111**
I report on the financial statements of the charity for the year ended 31st October 2022 which are set out on pages 6 to 10.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the financial statements in accordance with the Charities Act 2011. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the financial statements under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
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## **Horse Sense Wirral**
## **Statement of Financial Activities for the year ended 31st October 2022**
|**Restricted**
**Funds 2022**
**Unrestricted**
**Funds 2022**
**£**
**£**
**Incoming resources**
**Incoming resources**
**from generated funds**
Voluntary income:
Fundraising activities
other donations received
15,000
151,174
Liveries and Storage
_____
10,786
**Total Incoming resources**
15,000
161,960
**Resources expended**
**Charitable Activities**
Charitable activity costs
17,700
162,274|**Total**
**2022**
**Total**
**2021**
**£**
**£**
166,174
192,551
10,786
12,003
176,960
204,554
179,974
206,054)|**Total**
**2021**
**£**
192,551
12,003
204,554|
|---|---|---|
## **Governance costs**
|Professional fees
**Total resources expended**
**Net movement in funds**
**Funds brought forward**
**Funds carried forward (Note 3)**|-
17,700
(2,700)|-
162,274
(314)|-
179,974
(3,014)
34,904
31,890|-
206,054
)|-
206,054
)|
|---|---|---|---|---|---|
||||||(1,500)
36,404
)
34,904|
All activities of the Charity are continuing.
|**Horse Sense Wirral**
**Balance Sheet**
**at 31st October 2022**
**Notes**
**£**
**Fixed Assets**
**2**
**Current Assets**
**Debtors, Prepayments and**
**Stock**
34,323
Cash at bank and in hand
4,869
39,192
**Current Liabilities**
23,845
**Net Current Assets**
**Total Assets Less**
**Liabilities**|**2022**
**£**
16,543
15,347
31,890|**£**
31,298
3,872
35,170
18,459
|**8**
**2021**
**£**
18,193
16,711|
|---|---|---|---|
||||34,904|
|||||
**Funds**
**9**
|Unrestricted funds
**3**
Restricted funds
**3**
**Total Funds**|15,347
16,543
31,890|16,711
18,193|
|---|---|---|
|||34,904|
## **Horse Sense Wirral**
## **Notes to the Financial Statements for the year ended 31st October 2022**
## **1. Accounting Policies**
The financial statements have been prepared under the historical cost convention. The financial statements are in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 2011.
## **Grants and Donations Received**
Grants, donations and similar incoming resources are included in the year to which they relate.
## **Investment Income**
Investment income is recognised in the year in which it is receivable.
## **Taxation**
The Trust is a registered charity (number 1152111) and in the opinion of the Trustees, the exemptions from the charge to tax on income and capital gains under Section 505 ICTA and Section 256 TCGA 1992 are satisfied. Accordingly no liability to taxation arises.
## **Resources Expended**
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
## **Cash Flow**
The trust is exempt from the requirements to include a cash flow statement as part of its financial statements on the basis that it is a small reporting entity.
**Fund Accounting**
Details of the nature and purpose of each fund is set out in note 3.
**10**
## **Horse Sense Wirral**
## **Notes to the Financial Statements for the year ended 31st October 2022**
## **2. Fixed Assets**
||Cost as at 31stOctober 2021|Cost as at 31stOctober 2021|Cost as at 31stOctober 2021|||||48,839|
|---|---|---|---|---|---|---|---|---|
||Additions|||||||1,050|
||Cost as at 31st October 2022|||||||49,889|
||Depreciation -|at 31stOctober 2021||||||30,646|
||-|in Year||||||2,700|
||Depreciation as|at 31st October 2022||||||33,346|
||Net Book Value|at 31st October 2022||||||16,543|
||Net Book Value|at 31stOctober 2021||||||18,193|
|**3.**|**Movement in**|**At**|**Incoming**|**Resource**||**Surplus**|**Transfe**|**At**|
||**Reserves**|**1.11.21**|**Resource**|**s**||**(Defcit**|**r**|**31.10.22**|
||**Year Ended**||**s**|**Expende**||**)**|||
||**31st October**|||**d**|||||
||**2021**||||||||
||**Unrestricted**||||||||
||**funds:**||||||||
||General funds|13,797|182,640|179,1403,500|||(586)|16,711|
||**Restricted**||||||||
||**funds**||||||||
||Fixed assets|22,607|-|5,000(5,000)|||586|18,193|
||Bedding &||||||||
||Vet’s Fees|
_____|21,914|21
,914
-|||_____|_____|
|||36,404|204,554|206|,054
(1,500)||-|34,904|
**At Incoming Resource Surplus Transfe At 1.11.21 Resource s ) r 31.10.22**
**Movement in Reserves**
|**Year Ended 31st**
**October 2022**
**Unrestricted**
**funds:**
General funds
**Restricted funds**
Fixed assets
For Bedding and
Vet’s fees|**s**
16,711
18,193
_____
34,904|**Expende**
**d**
**(Defcit**
**)**
161,960
162,274 (314)
(1,050)
2
(2,700)
1,050
15,000
15
,000
-
_____
176,960
179
,974
(3,014)
-|15,347
16,543
-
31,890|
|---|---|---|---|
## **4. Contingencies and Commitments**
There were no contingent liabilities or financial commitments at 31st October 2022.
## **Trustee Expenses and Remuneration**
No expenses or remuneration were paid to any of the Trustees.
Amy and Shaun Pirie live on the site, rent free. The house is used as offices and by volunteers.
**11**
## **Horse Sense Wirral Income and Expenditure Account for the year ended 31st October 2022**
|**2022**
**2022**
**Restricted**
**Unrestricted**
**£**
**£**
Grants, donations and
fundraising
15,000
151,174
Liveries and storage
_____
10,786
**Income**
15,000
161,960
Bank Charges
-
240
Vet Fees
7,500
46,140
Feed Bedding and Laundry
7,500
47,244
Rent
-
36,000
Insurance
-
2,119
Event Costs
-
6,650
Fencing and Repairs
-
6,748
Printing and Stationery
-
934
Advertising
-
-
Fuel
-
819
Sundry
-
307|**2022**
**Total**
**£**
166,174
10,786
176,960
240
53,640
54,744
36,000
2,119
6,650
6,748
934
-
819
307|**2021**
**£**
192,551
12,003|
|---|---|---|
|||
204,554|
|||409
64,295
63,520
36,000
1,497
10,149
4,396
704
75
1,309
792|
|Phone
Utilities
Legal Fees
Depreciation
**Expenditure**
**Defcit/Surplus for the year**|-
-
-
2,700
17,700|1,700
13,373
-
______
162,274|1,700
13,373
-
2,700
179,974|1,670
15,638
600
5,000
206,054|1,670
15,638
600
5,000|
|---|---|---|---|---|---|
||||||(1,500)|