## Roleystone Horse and Pony Sanctuary
Charity number 1198065
## Annual Report and Financial Statements
for the period 25 February 2022 to 31 March 2023
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Group's logo
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Roleystone Horse and Pony Sanctuary
Annual Report and Financial Statements for the period ended 31 March 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 to 8|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Roleystone Horse and Pony Sanctuary
## Trustees' report for the period ended 31 March 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial period and up to and including the date the report was approved were: **Name Position**
Philippa Long Chair Diane Coulton Gillian Greenwood
## **Charity number**
1198065
Registered in England and Wales
**Registered and principal address Bankers** Roleystone Horse and Pony Sanctuary Virgin Money Westfield Lane 30 St Vincent Place Shipley Glasgow BD18 1LJ G1 2HL
## **Independent examiner**
Rhys North ACA
**West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 25 February 2022 and is governed by a constitution.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the trustees at a duly convened meeting.
2
## Roleystone Horse and Pony Sanctuary
## Trustees' report (continued) for the period ended 31 March 2023
## **Objectives and activities**
## **The charity's objects**
To promote humane behaviour towards equines by providing appropriate care, protection, treatment and security for equines which are in need of care and attention by reasoning of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to equine welfare in general and the prevention of cruelty and suffering among equines.
## **The charity's main activities**
Promote humane behaviour towards Equines by providing appropriate care, protection and security and to rehome equines where appropriate. We also provide school and work placements for educational needs.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular animal welfare.
## **Achievements and performance**
The CIO was formed on 25 February 2022 and since its registration the work of the Sanctuary has continued through the unincorporated charity, Roleystone Horse and Pony Sanctuary. Arrangements were made to transfer all assets to the CIO from 1 April 2023. Prior to this the unincorporated charity made a donation to the CIO in order to purchase a piece of land which had previously been rented by the unincorporated charity for many years. This has provided security regarding the future of the Sanctuary, by means of a permanent location to house the animals.
## **Financial review**
The net income for the period was £83,486, all of which was unrestricted in nature.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the period end were £1.
The trustees have not adopted a formal reserves policy.
Approved by the board of trustees on 23/12/2023
Gillian Greenwood (Trustee)
3
## Roleystone Horse and Pony Sanctuary
## Independent examiner's report to the trustees of Roleystone Horse and Pony Sanctuary
I report to the charity trustees on my examination of the accounts of the CIO for the period ended 31 March 2023, which are set out on pages 5 to 8.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 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.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts 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.
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 accounts to be reached.
Rhys North ACA
30/1/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## Roleystone Horse and Pony Sanctuary
## Statement of Financial Activities
## (including summary income and expenditure account) for the period ended 31 March 2023
|Notes
**Income from:**
Donations
(2)
**Total income**
**Total expenditure**
**Net income / (expenditure)**
**Fund balances brought forward**
**Fund balances carried forward**|2023
Total
funds
£
83,486
83,486
-
83,486
-
83,486|
|---|---|
All incoming resources and resources expended derive from continuing activities.
5
## Roleystone Horse and Pony Sanctuary
## Balance sheet
## as at 31 March 2023
|as at 31 March 2023
**Fixed assets**
Tangible assets
(3)
**Total fixed assets**
**Current assets**
Cash at bank
**Total current assets**
**Net current assets / (liabilities)**
**Net assets**
**Funds**
Unrestricted funds
Restricted funds
**Total funds**|2023
Total
£
83,485
83,485
1
1
1
83,486
83,486
-
83,486|
|---|---|
The financial statements were approved by the board of trustees on 23/12/2023
Gillian Greenwood (Trustee)
6
## Roleystone Horse and Pony Sanctuary
## Notes to the accounts
## for the period ended 31 March 2023
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
7
## Roleystone Horse and Pony Sanctuary
## Notes to the accounts continued
for the period ended 31 March 2023
|**2 **
**3 **|**Donations**
Roleystone Horse and Pony Sanctuary unincorporated charity
**Tangible assets**
**Cost**
At 25 February 2022
Additions
At 31 March 2023
**Depreciation**
At 25 February 2022
Charge for period
At 31 March 2023
**Net book value**
At 31 March 2023
At 25 February 2022|£
-
83,485
83,485
-
-
-
83,485
-
Land|2023
Total
funds
£
83,486
83,486
Total
£
-
83,485
83,485
-
-
-
83,485
-|
|---|---|---|---|
## **4 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during the year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during the year.
8