Horse Sense Wirral
REPORT AND FINANCIAL STATEMENTS
for the year ended
31[st] October 2025
Registered Charity No: 1152111
Annual Report for the year ended 31[st] October 2025
| Contents | Page |
|---|---|
| Trustees and Advisers | 1 |
| Report of the Trustees | 2 – 4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 - 10 |
| Detailed Income and Expenditure | 11 |
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Horse Sense Wirral
Trustees and Advisers for the year ended 31[st] October 2025
Trustees: Amy Pirie Shaun Pirie Rachel Tyrie Correspondence Address: Pennant Park Stables Mertyn Downing Lane Whitford Holywell CH8 9EP Managers – Finance W Parker-Radley Yard J Woods Yard Assistant S Baker
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Report of the Trustees for the year ended 31[st] October 2025
The trustees present their report and the financial statements for the year ended 31[st] October 2025. 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).
History, Objectives and Activities of the Charity
Horse Sense Wirral became a registered charity 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, visitor days, Family fun days, pony and small animal adoptions, virtual fostering, online raffles, online shows, collection tins, online auctions, cake sales, recycling of old horse rugs. Fundraising has been particularly hard due to the high cost of living increase. Those that have been successful we will continue to operate into 2026 and strive to come up with new ideas to try also applying for grants to make improvements to the running of the charity. Along with the support of the public donations is what enabled us to maintain the high standard of care we pride ourselves on.
Our main fundraising aim for 2026 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
2025 we made the decision to reduce our numbers, with the end of our tenancy being June 2026. We proceeded to use this time searching and applying for a suitable new home to continue our work. Our support network continues to steadily grow.
In 2024 we installed a wash room with solarium, this is a great addition as can also be used to dry off horses if time is of the essence. The solarium can be used for warmth to help with muscle along the back and help with raspatory issues.
The charity where honored to be a finalist in the BBC Make a difference awards.
We installed a Vet Room in 2022, making it easier for our vets to treat the animals on site, keeping our costs down.
After Covid – 19 we have built up our volunteer numbers, getting back to pre Covid numbers.
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Since rescuing a pony (Copper) in August 2019, we established a good relationship with the Guardians of the Carneddau Mountain Ponies, making ourselves available to help with any poorly ponies and we also attended the annual gatherings in November each year with our Vet, Luke Edwards of Leahurst Equine Practice, to perform health checks on the herd and remove any in poor condition or injured. These ponies roam free on rough terrain over thousands of acres. After several very poorly ponies, we started looking more closely as to what the problems may be. We worked with the guardians and our vets to research any change in the environment, that may have affected their health. This enabled the guardians to implement changes were 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 were necessary to keep their horses healthy. We are also happy to work with other rescues, and give advice to new rescues 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 82 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 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.
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.
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 our 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.
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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 2026 is to relocate to new premises, 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 to undertake the independent examination of the Trust for the financial year ending 31[st] October 2025.
Trustees
The Trustees who served during the year were:
Amy Pirie Shaun Pirie Rachel Tyrie
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 DATE 18.08.26
Amy Pirie Trustee
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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 2024 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:
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examine the financial statements under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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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:
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which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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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
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
…………………………………………………….
Keith Penny FCA
Date: 18/08/2026
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Horse Sense Wirral
Statement of Financial Activities for the year ended 31st October 2024
| Restricted Funds 2025 Unrestricted Funds 2025 £ £ Incoming resources Incoming resources from generated funds Voluntary income: Fundraising activities other donations received 17,000 198,457 Liveries and Storage - 13,233 Total Incoming resources 17,000 211,690 Resources expended Charitable Activities Charitable activity costs 21,000 217,549 Governance costs Professional fees - - Total resources expended 21,000 217,549 (Deficit)/Surplus in Year (4,000) (5,859) |
Total 2025 £ 215,457 13,233 228,690 238,549 - 238,549 (9,859) |
Total 2024 £ 194,715 13,285 208,000 194,392 - 194,392 13,608 |
|---|---|---|
All activities of the Charity are continuing.
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Horse Sense Wirral
Balance Sheet
at 31st October 2025
| Notes Fixed Assets 2 Current Assets Debtors, Prepayments and Stock Cash at bank and in hand Current Liabilities Net Current Assets Total Assets Less Liabilities Funds Unrestricted funds 3 Restricted funds 3 Total Funds |
£ 12,774 5,590 18,364 6 |
2025 £ 20,029 18,358 38,387 18,358 20,029 38,387 |
£ 11,992 13,837 25,829 612 |
2024 £ 23,029 25,217 48,246 23,029 25,217 48,246 |
|---|---|---|---|---|
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Horse Sense Wirral
Notes to the Financial Statements for the year ended 31st October 2025
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.
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Horse Sense Wirral
Notes to the Financial Statements for the year ended 31st October 2025
2. Fixed Assets
| Cost as at 31stOctober 2024 | Cost as at 31stOctober 2024 | Cost as at 31stOctober 2024 | Cost as at 31stOctober 2024 | 64,375 | ||||
|---|---|---|---|---|---|---|---|---|
| Additions | 1,500 | |||||||
| Disposals | (3,500) | |||||||
| Cost at 31stOctober 2025 | 62,375 | |||||||
| Depreciation | - | at 31st | October 2024 | 41,346 | ||||
| - | in Year | 4,000 | ||||||
| - | on disposals | (3,000) | ||||||
| Depreciation | as | at 31st | October 2025 | 42,346 | ||||
| Net Book Value at 31st October 2025 | 20,029 | |||||||
| Net Book Value at 31stOctober 2024 | 23,029 | |||||||
| 3. Movement in | At | Incoming | Resources | Surplus | Transfer | At | ||
| Reserves | 1.11.23 | Resources | Expended | (Deficit) | 31.10.24 | |||
| Year Ended 31st | ||||||||
| October 2024 | ||||||||
| Unrestricted | funds: | |||||||
| General funds | 12,595 | 197,000 | 179,392 | 17,608 | (4,986) | 25,217 | ||
| Restricted funds | ||||||||
| Fixed assets | 22,043 | 4,000 | (4,000) | 4,986 | 23,029 | |||
| Bedding/Vet’s | ||||||||
| Fees/Fencing | 11,000 | 11,000 | - | - | ||||
| 34,638 | 208,000 | 194,392 | 13,608 | - | 48,246 | |||
| Movement in Reserves | At | Incoming | Resources | Surplus) | Transfer | At | ||
| Year Ended 31st | October | 1.11.24 | Resources | Expended | (Deficit) | 31.10.25 | ||
| 2024 | ||||||||
| Unrestricted funds: | ||||||||
| General funds | 25,217 | 211,690 | 217,549 | (5,859) | (1,000) | 18,358 | ||
| Restricted funds | ||||||||
| Fixed assets | 23,029 | 17,000 | 21,000 | (4,000) | 1,000 | 20,029 | ||
| Bedding/Vet’s Fees/Fencing | - | - | - | - | - | - | ||
| 48,246 | 228,690 | 238,549 | (9,859) | - | 38,387 |
4. Contingencies and Commitments
There were no contingent liabilities or financial commitments at 31st October 2025.
5. 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.
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6. Post Balance Sheet Events
Since the year end, our tenancy at Thornton Hough has ended and we have moved successfully to Pennant Park Stables.
7. Contingent Liabilities
Following our move, the Landlord may claim dilapidations and other costs but, at this time, we have no idea of the amount, if any.
There is a substantial water bill which we claim should be settled by our ex-Landlord and the water company has agreed this but, as yet, it has not been settled.
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Horse Sense Wirral Income and Expenditure Account for the year ended 31st October 2025
| 2025 2025 Restricted Unrestricted £ £ Grants, donations and fundraising 17,000 198,457 Liveries and storage ______ 13,233 Income 17,000 211,690 Bank Charges 4,159 Vet Fees 8,500 61,789 Feed Bedding and Laundry 8,500 62,814 Rent 41,275 Insurance 3,593 Event Costs 8,458 Fencing and Repairs 4,851 Printing and Stationery 546 Travel 1,885 Sundry 2,342 Phone 1,914 Utilities 22,825 Legal 1,098 Depreciation 4,000 - Expenditure 21,000 217,549 (Deficit)/Surplus for the year (4,000) (5,859) |
2025 Total £ 215,457 13,233 228,690 4,159 70,289 71,314 41,275 3,593 8,458 4,851 546 1,885 2,342 1,914 22,825 1,098 4,000 238,549 (9,859 |
2024 £ 194,715 13,285 208,000 3,389 32,255 73,029 38,065 2,801 7,387 7,500 463 482 2,455 2,398 20,168 - 4,000 194,392 13,608 |
|---|---|---|