The Charity Registration Number is :- 1196288
The Charitable Incorporated Organisation number is :- CE027006
## Deerview Equine Interventions
Report and Accounts
30 April 2024
## **Deerview Equine Interventions**
## **Report and accounts for the year ended 30 April 2024**
## **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 2024**
The Trustees present their Report and Accounts for the year ended 30 April 2024.
## **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.
1
## **Deerview Equine Interventions**
## **Trustees' Annual Report for the year ended 30 April 2024**
**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 2024 :-** 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.
2
## **Deerview Equine Interventions**
## **Trustees' Annual Report for the year ended 30 April 2024**
## _**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 school holiday sessions (for participants who have completed the ReStart course).
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 44 individuals this year, which is less than last year but we have delivered more in the way of ongoing support to our ReStart participants.
We delivered TheHorseCourse ReStart programme to 34 people with multiple complex needs. We also delivered 12 holiday sessions to 13 existing ReStart participants as ongoing support.
We delivered 2 Non-verbals toolbox workshops, one to 4 parents of service users to help them support their child following the ReStart course and one to 2 adult ReStart participants and 4 members of staff from their supporting organisation.
We also delivered a professionals taster session to 3 members of one of our funding organisations.
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 maintaining our current, and continuing to form new relationships with local organisations and schools.
We’ve continued to work in collaboration with other local organisations such as NHS addiction services, BCP Young Carers, Social Prescribing, Safe&Sound Dorset, CAMHS Dorset, STARS Dorset BCP Virtual school, Dorset Council and a number of local schools.
We continued service delivery of our projects with Dorset Community Foundation and CAMHS and were successful in securing funding from The Valentine Charitable Trust, Albert Hunt and The Alice Ellen Cooper-Dean Charitable Foundation.
## _**Fundraising activities during the year.**_
Our fundraising events this year included successful grant applications including The Valentine Charitable Trust, Albert Hunt and The Alice Ellen Cooper-Dean Charitable Foundation.
Our CEO held a quiz night and donated the funds to Deerview and we also received a number of personal donations, as well as donations via PayPal Giving Fund.
3
## **Deerview Equine Interventions**
## **Trustees' Annual Report for the year ended 30 April 2024**
## _**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 and beneficiaries/families following completion of our ReStart course to gain an insight into how successful we have been with our intervention. Overall our follow up data has been positive, here’s a snippet of comments from some of our beneficiaries;
‘I kind of feel more confident, focused and like I've achieved something. Mum commented that she was impressed with her child’s focus during the course and that she looked forward to the sessions each day. Beneficiarie’s comments during top up session – I feel more confident now, trying new things rather than think 'I'll fail' and not try. I notice how others are feeling more and not just doing what I want.’
‘I feel the course has helped me to be more confident. I have better control over my energy, I can deal with situations more positively, I feel like I've achieved something, I feel happier in myself. Course improvements - maybe the course lasts longer. On return for a top up the beneficiary verbalised that she feels less anxious, sleeps better and is better able to read others emotions such as when they are quiet.’
‘Since the ReStart course I have started an English course. I feel more motivated and calm and have started to engage with support and communicate more. More confident and enjoy doing activities. Enjoyed the time with the horses, physical contact and it helped my mental health.’
Following consultation with our beneficiaries we started Holiday Horsemanship sessions which is an opportunity for beneficiaries to return to Deeview, further develop the skills and knowledge they gained during the ReStart course and meet others who experience similar life challenges. For many who have completed the ReStart course, isolation is a big factor in their lives. The Holiday Horsemanship sessions offer a familiar place where they can feel safe, experience the calming effect of the horses, whilst expanding their comfort zone in meeting and interacting with new people. We have had 13 ReStart beneficiaries attend these sessions so far, with some attending every session offered to them.
## _**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.
4
## **Deerview Equine Interventions**
## **Trustees' Annual Report for the year ended 30 April 2024**
## **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
## **Financial review**
## _**The charity's financial position at the end of the year ended 30 April 2024**_
The financial position of the charity at 30 April 2024 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**|**2024**
**£**
(3,903)
7,390
4,145
11,535|**2023**
**£**
6,821
6,185
9,252
15,437|
|---|---|---|
## _**Financial review of the position at the reporting date, 30 April 2024 .**_
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
5
## **Deerview Equine Interventions**
## **Trustees' Annual Report for the year ended 30 April 2024**
## **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 :-
- prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
- recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
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 25 February 2025.
MRS PA WARD
Trustee
6
## **Deerview Equine Interventions**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 April 2024**
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 2024 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
7
## **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 25 February 2025
8
## **Deerview Equine Interventions - Statement of Financial Activities for the year ended 30 April 2024**
## _**Statement of Financial Activities for the year ended 30 April 2024**_
|**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
1,688
Charitable activities
A2
14,043
**Total income**
**A**
**15,731**
**Expenditure on:**
Charitable activities
B2
14,526
**Total expenditure**
**B**
**14,526**
**Net income for the year**
**1,205**
**Transfers between funds**
**C**
-
**Net income after transfers**
**A-B-C**
**1,205**
**1,205**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
6,185
**Total funds carried forward**
**7,390**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2024**
**£**
16,994
-
**16,994**
22,102
**22,102**
**(5,108)**
-
**(5,108)**
**(5,108)**
9,252
**4,144**|**Current year**
**Total Funds**
**2024**
**£**
**18,682**
**14,043**
**32,725**
**36,628**
**36,628**
**(3,903)**
**-**
**(3,903)**
**(3,903)**
**15,437**
**11,534**|**Prior Year**
**Total Funds**
**2023**
**£**
21,926
22,988
**44,914**
38,093
**38,093**
**6,821**
-
**6,821**
**6,821**
8,616
**15,437**|
|---|---|---|---|
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 2024**
**Deerview Equine Interventions - Resources applied in the year ended 30 April 2024 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**|**2024**
**£**
(3,903)
-
-
**(3,903)**|**2023**
**£**
6,821
(130)
-
**6,691**|
|---|---|---|
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 2024**
## **Movements in revenue and capital funds for the year ended 30 April 2024**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2024**
**£**
Accumulated funds brought forward
6,185
1,205
**7,390**
**Closing revenue funds**
**7,390**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2024**
**£**
Revenue accumulated funds
7,390
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2024**
**£**
9,252
(5,108)
**4,144**
**4,144**
**Restricted**
**Funds**
**2024**
**£**
4,144|**Total**
**Funds**
**2024**
**£**
15,437
(3,903)
**11,534**
**11,534**
**Total**
**Funds**
**2024**
**£**
**11,534**|**Last year**
**Total Funds**
**2023**
**£**
**8,616**
6,821
**15,437**
**15,437**
**Last Year**
**Total Funds**
**2023**
**£**
15,437|
|---|---|---|---|
## **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 2024**
## **Deerview Equine Interventions**
## **Income and Expenditure Account for the year ended 30 April 2024 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**
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2024**
**£**
32,725
**32,725**
**32,725**
36,275
113
240
-
**36,628**
**(3,903)**
**(3,903)**
**(3,903)**|**2023**
**£**
44,914
**44,914**
**44,914**
37,712
141
240
-
**38,093**
**6,821**
**6,821**
**6,821**|
|---|---|---|
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 2024**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||**Note**|**Ref**||**2024**||**2023**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|8|A2||452||565|
|**Current assets**||B|||||
|Cash at bank and in hand||B4|11,922||15,352||
|**Creditors: amounts falling due within**|||||||
|**one year**|9|C1|(840)||(480)||
|**Net current assets**||||11,082||14,872|
|**The total net assets of the charity**||||**11,534**||**15,437**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|13|D2|4,144||9,252||
|**Unrestricted Funds**||||4,144||9,252|
|Unrestricted Revenue Funds|13|D3|7,390||6,185||
|**Designated Funds**||||7,390||6,185|
|**Total charity funds**||||**11,534**||**15,437**|
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 CE027006
**The notes attached on pages 14 to 24 form an integral part of these accounts.**
13
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
## **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.
14
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
## _**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.
15
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
## **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**
|**2024**
**£**
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
113
**Staff costs and emoluments**
**_Numbers of full time employees or full time equivalents_**
**2024**
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**|**2023**
**£**
141
**2023**
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.
16
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
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 2023
**At 30 April 2024**
**Depreciation**
At 1 May 2023
Charge for the year
**At 30 April 2024**
**Net book value**
**At 30 April 2024**
**At 30 April 2023**
**_Prior Year_**
**Cost**
01 May 2022
Additions
**01 May 2023**
**Depreciation**
01 May 2022
Charge for the year
**01 May 2023**
**Net book value**
**01 May 2023**
**01 May 2022**|**Equipment,**
**fixtures and**
**fittings**
£
706
**706**
141
113
**254**
**452**
**565**
**Equipment,**
**fixtures and**
**fittings**
£
576
130
**706**
-
141
**141**
**565**
**576**|
**Plant &**
**Machinery**
£
-
**-**
-
-
**-**
**-**
**-**
**Plant &**
**Machinery**
£
-
-
**-**
-
-
**-**
**-**
**-**|**Total**
£
706
**706**
141
113
**254**
**452**
**565**
**Total**
£
576
130
**706**
-
141
**141**
**565**
**576**|
|---|---|---|---|
17
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
|**9**
**Creditors: amounts falling due within one year**
Accruals
**10 Income and Expenditure account summary**
**At 1 May 2023**
Surplus after tax for the year
**At 30 April 2024**|**2024**
**£**
840
**2024**
**£**
15,437
(3,903)
**11,534**|**2023**
**£**
480
**2023**
**£**
8,616
6,821
**15,437**|
|---|---|---|
## **11 Related party transactions**
There were no transactions with related parties in the year ended 30 April 2024.
## **12 Particulars of how particular funds are represented by assets and liabilities**
|**At 30 April 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 May 2023**
Tangible Fixed Assets
Current Assets|**Unrestricted**
**funds**
**£**
452
7,777
(840)
**7,389**
**Unrestricted**
**funds**
**£**
565
6,100
**6,185**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
-
4,145
-
**4,145**
**Restricted**
**funds**
**£**
-
9,252
**9,252**|**Total**
**Funds**
**£**
**452**
**11,922**
**(840)**
**11,534**
**Total**
**Funds**
**£**
**565**
**15,352**
**15,437**|
|---|---|---|---|---|
18
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
## **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
Alice Ellen Cooper Dean Foundation
Albert Hunt Trust
Valentine Trust
**Total restricted funds**
**Total charity funds**|**Funds**
**brought**
**forward from**
**2023**
**£**
6,185
**6,185**
-
4,252
5,000
-
-
-
**9,252**
**15,437**|
**Movement in**
**funds in 2024**
**See Note 14**
**£**
1,205
**1,205**
-
(3,444)
(4,136)
-
955
1,519
**(5,108)**
**(3,903)**|
**-**
**-**
-
-
-
-
-
-
**-**
**-**
**Transfers**
**between funds**|**Funds carried**
**forward to**
**2025**
**£**
**7,390**
**7,390**
**-**
**808**
**864**
**-**
**955**
**1,519**
**4,144**
**11,534**
|
|---|---|---|---|---|
**14 Analysis of movements in funds over the year as shown in Note 13**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Children and Adolescent Mental Health Services
Dorset Community Fund
Alice Ellen Cooper Dean Foundation
Albert Hunt Trust
Valentine Trust|**Income**
**2024**
**£**
15,731
8,994
-
1,000
2,000
5,000
**32,725**|**Expenditure**
**2024**
**£**
(14,526)
(12,438)
(4,136)
(1,000)
(1,045)
(3,481)
**(36,628)**|**Other**
**Gains &**
**Losses**
**2024**
**£**
-
-
-
-
-
-
**-**|**Movement**
**in funds**
**2024**
**£**
**1,205**
**(3,444)**
**(4,136)**
**-**
**955**
**1,519**
**(3,903)**|
|---|---|---|---|---|
19
## **Deerview Equine Interventions**
## **Notes to the Accounts for the year ended 30 April 2024**
## **15 Details of transfers between funds**
## _**The transfers shown in note 13 above are:-**_
## **2024**
**£**
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital grants and fixed asset funds'.
-
To/(from) Restricted Revenue Funds
**Net transfers**
**-**
## **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:-**_
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. Alice Ellen Cooper Dean Foundation Funding for ongoing service delivery of ReStart courses for those who meet our referral criteria and are unable to access funding via any other funding stream. The funds are used to pay for the running costs of the ReStart courses. Albert Hunt Trust Funding for ongoing service delivery of ReStart courses for those who meet our referral criteria and are unable to access funding via any other funding stream. The funds are used to pay for the running costs of the ReStart courses. Valentine Trust Funding for ongoing service delivery of ReStart courses for those who meet our referral criteria and are unable to access funding via any other funding stream. The funds are used to pay for the running costs of the ReStart courses.
## **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 2024 as required by the SORP 2019**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **18 Donations, Grants and Legacies**
|**Donations, Grants and Legacies**|||||
|---|---|---|---|---|
|**Donations and gifts from individuals**
**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
**Revenue grants from government and**
**public bodies**
Dorset Community Fund
Albert Hunt Trust
Valentine Trust
**Total donations and gifts from**
**individuals**
Children and Adolescent Mental Health
Services
Alice Cooper Dean Trust
**Total public sector revenue grants**
Small donations individually less than £1000|**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
1,688
**1,688**
**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
-
-
-
-
-
**-**|**Current year**
**Restricted**
**Funds**
**2024**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2024**
**£**
8,994
1,000
2,000
5,000
-
**16,994**|**Current year**
**Total Funds**
**2024**
**£**
**1,688**
**1,688**
**Current year**
**Total Funds**
**2024**
**£**
**8,994**
**1,000**
**2,000**
**5,000**
**-**
**16,994**|**Prior Year**
**Total Funds**
**2023**
**£**
699
**699**
**Prior Year**
**Total Funds**
**2023**
**£**
16,227
-
-
-
5,000
**21,227**
**21,926**|
||||||
||**1,688**|**16,994**|**18,682**||
21
## **Deerview Equine Interventions**
**Detailed analysis of income and expenditure for the year ended 30 April 2024 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**
**Total Income from charitable activities**
**Total Primary purpose and ancillary**
**trading**
Fees received|**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
14,043
**14,043**
**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
14,043
**14,043**|**Current year**
**Restricted**
**Funds**
**2024**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2024**
**£**
-
**-**|**Current year**
**Total Funds**
**2024**
**£**
**14,043**
**14,043**
**Current year**
**Total Funds**
**2024**
**£**
**14,043**
**14,043**|**Prior Year**
**Total funds**
**2023**
**£**
22,988
**22,988**
**Prior Year**
**Total Funds**
**2023**
**£**
22,988
**22,988**|
|---|---|---|---|---|
22
## **Deerview Equine Interventions**
**Detailed analysis of income and expenditure for the year ended 30 April 2024 as required by the SORP 2019**
## **21 Expenditure on charitable activities - Direct spending**
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**£**
**£**
-
21,579
**Total direct spending**
**B2a**
**-**
**21,579**
**22**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**£**
**£**
**_Administrative overheads_**
132
-
184
-
115
-
12,144
71
426
-
421
-
103
-
356
230
94
10
58
-
**_Professional fees paid to advisors other than the auditor or examiner_**
120
-
**_Financial costs_**
113
-
**Support costs before reallocation**
**14,286**
**523**
**Total support costs - Current Year**
**14,286**
**523**
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
Entertaining
Depreciation & Amortisation in total for
Training and courses
Liabilty insurance
Hire of arena and horses
Telephone and internet
IT and software
Miscellaneous expenses
**Support costs for charitable activities**
Stationery and printing
Postage
Instructor and facilitator fees
Accountancy fees other than
examination or audit fees
Repairs, maintenance and protective clothing|**Current year**
**Total Funds**
**2024**
**£**
**21,579**
**21,579**
**Current year**
**Total Funds**
**2024**
**£**
**132**
**184**
**115**
**12,215**
**426**
**421**
**103**
**586**
**104**
**58**
**120**
**113**
**14,809**
**14,809**|**Prior Year**
**Total Funds**
**2023**
**£**
**20,826**
**20,826**
**Prior Year**
**Total Funds**
**2023**
**£**
**93**
**159**
**72**
**13,433**
**569**
**1,438**
**171**
**304**
**100**
**307**
**240**
**141**
**17,027**
**17,027**
**-**
**-**
**-**|
|---|---|---|
23
## **Deerview Equine Interventions**
**Detailed analysis of income and expenditure for the year ended 30 April 2024 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**
**2024**
**£**
240
**240**
**Current year**
**Unrestricted**
**Funds**
**2024**
**£**
-
14,286
240
**14,526**
**Prior Year**
**Unrestricted**
**Funds**
**2023**
**£**
5,052
13,976
**19,268**|**Current year**
**Restricted**
**Funds**
**2024**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2024**
**£**
21,579
523
-
**22,102**
**Prior Year**
**Restricted**
**Funds**
**2023**
**£**
15,774
3,051
**18,825**|**Current year**
**Total Funds**
**2024**
**£**
**240**
**240**
**Current year**
**Total Funds**
**2024**
**£**
**21,579**
**14,809**
**240**
**36,628**
**Prior Year**
**Total Funds**
**2023**
**£**
**20,826**
**17,027**
**38,093**|**Prior Year**
**Total Funds**
**2023**
**£**
**240**
**240**
**Prior Year**
**Total Funds**
**2023**
**£**
**20,826**
**17,027**
**240**
**38,093**|
|---|---|---|---|---|
||||||
24