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2023-04-30-accounts

The Charity Registration Number is :- 1196288

Deerview Equine Interventions

Report and Accounts

30 April 2023

Deerview Equine Interventions

Report and accounts for the year ended 30 April 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 6
Independent Accountant's Report 7
Funds Statements:-
Statement of Financial Activities 8
Statement of Financial Activities - Prior Year statement 9
Movements in funds 10
Income and Expenditure account 12
Balance sheet 13
Notes to the accounts 14

Deerview Equine Interventions

Trustees' Annual Report for the year ended 30 April 2023

The Trustees present their Report and Accounts for the year ended 30 April 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Deerview Equine Interventions.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1196288.

.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

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Deerview Equine Interventions

Trustees' Annual Report for the year ended 30 April 2023

The principal operating address, telephone number, email and web addresses of the charity are:-

Lychett House

13 Freeland Park, Wareham Road Poole BH16 6FA Telephone 07341041045

Email Address info@deerviewequineinterventions.org Web address www.deerviewequineinterventions.org

The Trustees in office on the date the report was approved were:-

Patricia Ann Ward (Chair) Emma Jane Vincent Claire Louise Kellaway-Moore Nichola Elizabeth Ashman

The following persons served as Trustees during the year ended 30 April 2023 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

We provide horse-powered interventions for those for whom talk-based therapies and services are not working. We provide well-evidenced equine-assisted services on an individual and group basis, by professional referral only. We also conduct workshops in non-verbal strategies for managing emotions.

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Deerview Equine Interventions

Trustees' Annual Report for the year ended 30 April 2023

The main activities undertaken in relation to those purposes during the year.

The ReStart course is a high impact equine-assisted programme for improving emotional regulation and thinking skills. 5 consecutive days of 1.5 hour sessions (plus a 1 hour taster session pre course and a 1.5 hour top up session post course) concentrating on 8 core skills for those referred by frontline professionals when talking isn't working.

Lighter touch sessions - 1-2 hour sessions: These include weekly Alternative Education and highlight sessions (weekly or one off sessions with small groups).

Non-verbals Toolbox workshops - For frontline professionals, participants from 12yrs+ and family members or carers. A fun and interactive 1.5 hour workshop on accurately reading body language and applying non-verbal strategies - reduce problem behaviours and build positive ones.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

We supported 88 individuals this year: We delivered TheHorseCourse ReStart programme to 32 people with multiple complex needs. We also delivered lighter touch equine assisted services to 41 individuals In addition we delivered 2 Non-verbals toolbox workshops to an organisation group of 12 as part of their CPD and a group of 3 family members to help them support their child following the ReStart course.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year.

The main achievement on the Charity in the year has been building our reach, working in collaboration with other local organisations such as Faithworks SMILE, Safe&Sound Dorset, CAMHS Dorset, BCP Virtual school and a number of local schools.

We delivered services over 36 weeks of the year plus additional days throughout.

We were successful in securing funding from Dorset Community Foundation for a ‘wraparound project’ to deliver our services to 4 adults referred by local community organisations. We also received funding from CAMHS Dorset for a joint collaboration project to offer early help alternatives to CAMHS.

Fundraising activities during the year.

Our fundraising events this year included successful grant applications including Dorset Community Foundation and a joint application with TheHorseCourse for the VCSE Early Help Alternatives to CAMHS Grant. We held a fundraising talk with a local riding club and also received a number of personal donations, a business donation and donations through Amazon Smile and PayPal.

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Deerview Equine Interventions

Trustees' Annual Report for the year ended 30 April 2023

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Our beneficiaries are referred to us via other services when they are struggling to engage or respond to talk based therapy or intervention. Our purpose is to engage those individuals and offer them a different way of learning resilience skills so they can re-engage with or access their referring organisation’s support. We follow up with referrers at least 2 months post course to gain an insight into how successful we have been with our intervention. Overall our follow up data has been positive;

Feedback from referrer

‘S has changed to an almost unrecognizable version of herself, following completion of the course she has improved her engagement with services, education, relationship with her mum - literally every area of her life - I would have assessed her at a 1 all round prior to the course, I am amazed at the differences in her’

Feedback from parent

‘Engagement - She has used her exit card more frequently when needed and been more genuine about her feelings at school where she previously masked them. Problem behaviours are variable, but there have been increased instances of showing empathy rather than anger e.g. when her sister is upset she used to get angry, now on a good day, she offers a hug and has more tolerance to cope with her sister’s needs. Relationships - She has started to become more independent and catch a bus home once a week with two friends. She is more open about her feelings at school and has stopped self-harming in class. At home she’s starting to empathise better with her sister and see other’s needs beyond her own. Identity - She sees herself as calmer and more in control, with improved confidence and self-esteem.

The degree to which the achievements and performance during the year have benefited wider society.

Our work has a positive impact on creating stronger communities as our participants re-engage with family, friends, education and support services, decreasing their future likelihood of becoming socially excluded, reliant on support services and government funding and increasing the likelihood of them being able to support themselves and be active members of society.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Apart from the first charity trustees, every trustee must be appointed for a term of 2 years by a resolution passed at a properly convened meeting of the charity trustees In selecting individuals for appointment as charity trustees, the charity trustees must have regards to the skills, knowledge and experience needed for the effective administration of the charity.

Bankers Accountants

NatWest Bank - The Square, 5 Old Christchurch Rd, Bournemouth BH2 5DD Taylors Accountants, 23 Whitehill, Puddletown, Dorchester, Dorset DT2 8SB

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Deerview Equine Interventions

Trustees' Annual Report for the year ended 30 April 2023

Financial review

The charity's financial position at the end of the year ended 30 April 2023

The financial position of the charity at 30 April 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2023
£
6,821
6,185
9,252
15,437		 2022
£
8,616
807
7,809
8,616

Financial review of the position at the reporting date, 30 April 2023 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Policies on reserves.

It is the policy of the charity to designate unrestricted funds, which are free reserves of the charity, at a level which would provide sufficient funds to cover operational costs for one month. This amount is set at £2900.

It is the charity's policy not to hold courses if funds are forecast not to be available.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Grant Taylor

Member of The Institute of Chartered Accountants in England and Wales

23 Whitehill Puddletown Dorset DT2 8SB

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Deerview Equine Interventions

Trustees' Annual Report for the year ended 30 April 2023

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 26 February 2024.

MRS PA WARD

Trustee

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Deerview Equine Interventions

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 April 2023

I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 24 for the year ended 30 April 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed 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 such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

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Deerview Equine Interventions

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

Signed:-

Grant SV Taylor FCA - Independent Examiner

The Institute of Chartered Accountants in England and Wales

23 Whitehill Puddletown Dorset DT2 8SB

This report was signed on 26 February 2024

8

Deerview Equine Interventions - Statement of Financial Activities for the year ended 30 April 2023

Statement of Financial Activities for the year ended 30 April 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
699
Charitable activities
A2
22,988
Total income
A
23,687
Expenditure on:
Charitable activities
B2
19,268
Total expenditure
B
19,268
Net income for the year
4,419
Transfers between funds
C
959
Net income after transfers
A-B-C
5,378
5,378
Reconciliation of funds:-
E
Total funds brought forward
807
Total funds carried forward
6,185
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2023
£
21,227
-
21,227
18,825
18,825
2,402
(959)
1,443
1,443
7,809
9,252		 Current year
Total Funds
2023
£
21,926
22,988
44,914
38,093
38,093
6,821
-
6,821
6,821
8,616
15,437		 Prior Year
Total Funds
2022
£
11,946
5,698
17,644
9,028
9,028
8,616
-
8,616
8,616
-
8,616

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations.

The notes attached on pages 14 to 24 form an integral part of these accounts.

9

Deerview Equine Interventions - Statement of Financial Activities for the year ended 30 April 2023

Deerview Equine Interventions - Resources applied in the year ended 30 April 2023 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2023
£
6,821
(130)
-
6,691		 2022
£
8,616
(576)
-
8,040

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 14 to 24 form an integral part of these accounts.

10

Deerview Equine Interventions - Statement of Financial Activities for the year ended 30 April 2023

Movements in revenue and capital funds for the year ended 30 April 2023

Revenue accumulated funds

Unrestricted
Funds
2023
£
Accumulated funds brought forward
807
4,419
5,226
(From)/To unrestricted revenue funds
959
Closing revenue funds
6,185
Summary of funds
Unrestricted
and
Designated funds
2023
£
Revenue accumulated funds
6,185
Recognised gains and losses before
transfers		 Restricted
Funds
2023
£
7,809
2,402
10,211
(959)
9,252
Restricted
Funds
2023
£
9,252		 Total
Funds
2023
£
8,616
6,821
15,437
-
15,437
Total
Funds
2023
£
15,437		 Last year
Total Funds
2022
£
-
8,616
8,616
-
8,616
Last Year
Total Funds
2022
£
8,616

The notes attached on pages 14 to 24 form an integral part of these accounts.

11

Deerview Equine Interventions - Statement of Financial Activities for the year ended 30 April 2023

Deerview Equine Interventions

Income and Expenditure Account for the year ended 30 April 2023 as required by the Companies Act 2006

Income
Income from operations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2023
£
44,914
44,914
44,914
37,712
141
240
-
38,093
6,821
-
6,821
6,821		 2022
£
17,644
17,644
17,644
9,028
-
-
-
9,028
8,616
-
8,616
8,616

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 14 to 24 form an integral part of these accounts.

12

Deerview Equine Interventions - Balance Sheet as at 30 April 2023

Note
SORP
Ref
2023
£
Fixed assets
A
Tangible assets
8
A2
565
Current assets
B
Cash at bank and in hand
B4
15,352
8,040
Creditors: amounts falling due within
one year
9
C1
(480)
-
Net current assets
14,872
The total net assets of the charity
15,437
Restricted funds
Restricted Revenue Funds
13
D2
9,252
7,809
9,252
Unrestricted Funds
Unrestricted Revenue Funds
13
D3
6,185
807
6,185
Designated Funds
Total charity funds
15,437
The total net assets of the charity are funded by the funds of the charity, as follows:-		 2022
£
576
8,040
8,616
7,809
807
8,616

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

MRS PA WARD

Trustee

Approved by the board of trustees on 26 February 2024

The notes attached on pages 14 to 24 form an integral part of these accounts.

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Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2022, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

As at the 30 April 2023, none of the grant income is shown as deferred.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

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Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Fixtures and fittings

20 % reducing balance

A regular annual review of the likelihood of asset impairment is undertaken.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value. There is no stock at at the 30 April 2023.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Short term creditors are measured at the value that the charity is obliged to transfer.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no designated funds as at 30 April 2023.

At the year end, there were 3 restricted funds relating to grant funding received by the charity. These funds must be spent on the particular purpose specified by the donor, and are used solely for these purposes.

There are no endowment funds.

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Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications relating to the use of financial instruments on the Charity. The Charity only utilises funds available to it in it's bank accounts.

5 Net surplus before tax in the financial year

2023
£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
141
Staff costs and emoluments
Numbers of full time employees or full time equivalents
2023
The average number of total staff employed in the year was
1
The average number of part time staff employed in the year was
1
The average number of full time staff employed in the year was
-
The estimated full time equivalent number of all staff employed in the year was
1
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
1
Engaged on management and administration
-
The estimated full time equivalent number of all staff employed as above
1		 2022
£
-
2022
1
1
-
1
1
-
1

6 Staff costs and emoluments

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

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Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

8 Tangible fixed assets

Current Year
Cost
At 1 May 2022
Additions
At 30 April 2023
Depreciation
Charge for the year
At 30 April 2023
Net book value
At 30 April 2023
At 30 April 2022
Prior Year
Cost
30 April 2021
Additions
30 April 2022
Depreciation
30 April 2021
Charge for the year
30 April 2022
Net book value
30 April 2022
30 April 2021		 Equipment,
fixtures and
fittings
£
576
130
706
141
141
565
576
Equipment,
fixtures and
fittings
£
-
576
576
-
-
-
576
-

Plant &
Machinery
£
-
-
-
-
-
-
-


Plant &
Machinery
£
-
-
-
-
-
-
-
-		 Total
£
576
130
706
141
141
565
576
Total
£
-
576
576
-
-
-
576
-

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Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

9
Creditors: amounts falling due within one year
Accruals
10 Income and Expenditure account summary
At 1 May 2022
Surplus after tax for the year
At 30 April 2023		 2023
£
480
2023
£
8,616
6,821
15,437		 2022
£
-
2022
£
-
8,616
8,616

11 Related party transactions

There were no transactions with related parties in the year ended 30 April 2023.

12 Particulars of how particular funds are represented by assets and liabilities

At 30 April 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 May 2022
Tangible Fixed Assets
Current Assets		 Unrestricted
funds
£
565
6,100
(480)
6,185
Unrestricted
funds
£
576
231
807		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
9,252
-
9,252
Restricted
funds
£
-
7,809
7,809		 Total
Funds
£
565
15,352
(480)
15,437
Total
Funds
£
576
8,040
8,616

18

Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

13 Change in total funds over the year as shown in Note 12 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
National Lottery Awards for All
Children and Adolescent Mental Health Services
Dorset Community Fund
Total restricted funds
Total charity funds		 Funds
brought
forward from
2022
£
807
807
7,809
-
-
7,809
8,616


Movement in
funds in 2023
See Note 14
£
4,419
4,419
(6,850)
4,252
5,000
2,402
6,821

959
959
(959)
-
-
(959)
-
Transfers
between funds		 Funds carried
forward to
2024
£
6,185
6,185
-
4,252
5,000
9,252
15,437

14 Analysis of movements in funds over the year as shown in Note 13

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
National Lottery Awards for All
Children and Adolescent Mental Health Services
Dorset Community Fund		 Income
2023
£
23,687
-
16,227
5,000
44,914		 Expenditure
2023
£
(19,268)
(6,850)
(11,975)
(38,093)		 Other
Gains &
Losses
2023
£
-
-
-
-
-		 Movement
in funds
2023
£
4,419
(6,850)
4,252
5,000
6,821

19

Deerview Equine Interventions

Notes to the Accounts for the year ended 30 April 2023

To/(from) Restricted Revenue Funds
Net transfers
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital
grants and fixed asset funds'.
The transfers shown in note 13 above are:-		 2023
£
959
(959)
-

16 The purposes for which the funds

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Restricted funds:- National Lottery Awards for All This fund was for the "New beginnings project" . This was to deliver 9 ReStart courses and 10 Lighter Touch sessions to those unable to access funding via any other funding stream. Balance of under £1000 can become unrestricted under the National Lottery grant awarding guidelines.

Childrens and Adolescent Mental Health A grant jointly awarded to Deerview Equine Interventions and Services TheHorseCourse to deliver support and personalised programmes to children and young people across Dorset, working with children and young people up to the age of 18, or up to age 25 for those with SEND around their emotional wellbeing and mental health issues. Dorset Community Foundation This project is to offer a ‘wraparound’ service for 4 adult beneficiaries where each participant will receive a tailored level of support to best suit their needs. The intention of the ‘wraparound’ service is not only to offer services to the beneficiaries, but also to those who support them. This will give support workers and/or family members the understanding and tools to help and support beneficiaries in the best way they can.

17 Ultimate controlling party

The charity is under the control of its legal members.

20

Deerview Equine Interventions

Detailed analysis of income and expenditure for the year ended 30 April 2023 as required by the SORP 2019

This analysis is classsified by conventional nominal descriptions and not by activity.

18 Donations, Grants and Legacies

Donations and gifts from individuals
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
Small donations individually less than £1000
Total public sector revenue grants
Children and Adolescent Mental Health
Services
Dorset Community Foundation
Total donations and gifts from
individuals
Revenue grants from government and
public bodies
National Lottery - Awards for All		 Current year
Unrestricted
Funds
2023
£
699
699
Current year
Unrestricted
Funds
2023
£
-
-
-
-		 Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
16,227
5,000
-
21,227		 Current year
Total Funds
2023
£
699
699
Current year
Total Funds
2023
£
16,227
5,000
-
21,227		 Prior Year
Total Funds
2022
£
1,971
1,971
Prior Year
Total Funds
2022
£
-
-
9,975
9,975
11,946
699 21,227 21,926

21

Deerview Equine Interventions

Detailed analysis of income and expenditure for the year ended 30 April 2023 as required by the SORP 2019

19 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
20
Current year
Total income from charitable trading
Total from charitable activities
A2
Fees received
Total Primary purpose and ancillary
trading
Total Income from charitable activities		 Current year
Unrestricted
Funds
2023
£
22,988
22,988
Current year
Unrestricted
Funds
2023
£
22,988
22,988		 Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
-		 Current year
Total Funds
2023
£
22,988
22,988
Current year
Total Funds
2023
£
22,988
22,988		 Prior Year
Total funds
2022
£
5,698
5,698
Prior Year
Total Funds
2022
£
5,698
5,698

22

Deerview Equine Interventions

Detailed analysis of income and expenditure for the year ended 30 April 2023 as required by the SORP 2019

21 Expenditure on charitable activities - Direct spending

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
5,052
15,774
Total direct spending
B2a
5,052
15,774
22
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Administrative overheads
93
-
159
-
23
49
11,115
2,318
389
180
1,175
263
28
143
304
-
82
18
227
80
Professional fees paid to advisors other than the auditor or examiner
240
-
Financial costs
141
-
Support costs before reallocation
13,976
3,051
Total support costs - Current Year
13,976
3,051
The basis of allocation of costs between activities is described under accounting policies
Administrative overheads
The basis of allocation of costs between activities is described under accounting policies
Repairs, maintenance and protective clothing
Accountancy fees other than
examination or audit fees
Instructor and facilitator fees
Stationery and printing
Postage
Support costs for charitable activities
Liabilty insurance
Hire of arena and horses
Telephone and internet
IT and software
Miscellaneous expenses
Entertaining
Depreciation & Amortisation in total for
Training and courses		 Current year
Total Funds
2023
£
20,826
20,826
Current year
Total Funds
2023
£
93
159
72
13,433
569
1,438
171
304
100
307
240
141
17,027
17,027		 Prior Year
Total Funds
2022
£
5,040
5,040
Prior Year
Total Funds
2022
£
14
94
46
2,980
29
815
-
-
-
10
-
-
3,988
3,988
-
-
-

23

Deerview Equine Interventions

Detailed analysis of income and expenditure for the year ended 30 April 2023 as required by the SORP 2019

23 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
24 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
240
240
Current year
Unrestricted
Funds
2023
£
5,052
13,976
240
19,268
Prior Year
Unrestricted
Funds
2022
£
3,489
3,193
6,682		 Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
15,774
3,051
-
18,825
Prior Year
Restricted
Funds
2022
£
1,551
795
2,346		 Current year
Total Funds
2023
£
240
240
Current year
Total Funds
2023
£
20,826
17,027
240
38,093
Prior Year
Total Funds
2022
£
5,040
3,988
9,028		 Prior Year
Total Funds
2022
£
-
-
Prior Year
Total Funds
2022
£
5,040
3,988
-
9,028

24