RF.C)IgTERED CHARITY PIUMBER.. 1200321 REPORT OF THE TRL'8TEES AND UN.PaLDITF.D FINA￿LllAL STATF.MENTS FOR THE YEAR EISDED 28 FEBRUARY 21126 FOR THF. DA VID LOCK H()RSEPOOL FOUNDA TION ATn)strongs Chartered Accountanis & Tax Advisorg 1 & 2 Mtlcld ifillage T'orwood Close We5ts1."ood Bu8ines5 Park Cnventrv Wesi Midland. CV4 8HX THF. DAVID LOCK IIOR%EPO()I. FOUNDATION C.C)NTF.NTS OF TIIE FI￿ANCIAL STATEMF.NTS FOR'I"HL I'EAR EliDED 28 FEBRUARY ?026 Page Chairnjan's Report Keport tsf the Tru5tee5 Independent Exk)niintr's Report Statement of FinanLial Activilies Balance Sheet IYot¢5 to ihe Financial Statements 7 to 12 Deiailed Stalement of Financidl Activities 13 to 14 Tllk DAVID LUCK HORSEPOOL FOU,YDATJON CHAIR.VIAN'S REPOR T FOR THE I'EAR F.NDF.D 28 FEBRUARY 2Q26 I'in pleased to present Ihis J'cdr's Chaimian's Report, w'hich reflcels a jear of gtrong developmenl and grow'ing impaLt. Out chaiiiv niibsion is 'lo enhance rhe lift of Burb&ge villagers through local ¢ommunity i)rojects aiid ¢hatitv support, itli dli cnipl)asis on auiistic joi￿gsterS and veterans,. Our fjrsl PToject is Horscpi)al Farm with a *ision 'to create a sanctuarv H,hcrc autistic Joung peoplc cai) connect M'itli aninials at]d naturc li) dc%'eli)p L(Infidence, independencc, and wellbcinu, Our Charity Managcr aiid F.xecutive .1 njsiee teani, guidcd bj the Trusie¢ board, ha￿e enabled thc PTDjLCt to flouri.%h this year. We reccntlv ivelcomed z iiew fllll time Charii}' man￿1¥¢1. strengiheiiing our team and oversight. At the farni we continue caring for a diveThe aiid therapeutic rallgc of animal.% including horses, ponies, alpacas, donkejb, goats. sheep. LhiLkLll%, rabbit%, guinea pigs and geese. -I"hc hunt is on tor pl'gm!, pig5. and our t￿￿1 breedingj season has resulted in newborn larnh%, and a goat. Ini'cslmenl in kcv intra%tru¢rure, incliiding boundary and paddvLk fenLes, acLe&5iblL paddocks ai)d a bam for small furic.% and cl)ickens has created a traiistorm¢d ¢nvironJneiil lull of life and PUTP(>%C. We now support a groH'ing niimber {)[ %¢hool groups and individual Pooler {participaii() sessivns aluiig with agriculiiirc Colleges work plaeemcnts. It's (t gTeat pleasure lo rc¢LivL l(Its ol p051tive feedback, <￿d Jna]i)' Poolers show clear improi'cment.% in ¢onlidcnc¢, independence, and mLnl¢il H'eI1be￿g. Our fann teani is a ¢Tedii lo thL Lhdrity. ￿hD￿'l￿O deep care fur Ihe 41ninials mdlched by Ihcir 4kill supporting our voluiiteers and Poolers. I'hLy share their knoM,ledge aiid P<*ssion for 13r]n lili in a ivay thal is sen.4iiive 10 the varied needs of rhe young pcuplt we 5uppnrr. Wilh IhL infrl-Irus i)n 6 Mav 2026 and signed on its behalf by.. DN l.ock-Irus Page 3 INDEPENDENT EXAVIINER'S REPORT TO THE TRLSTEES OF THE DAVID LOCK HORSF.POOL FOUNDA TION Independerjt examiner's report to tht truste￿ of The Da&id Lotk Ilorsepool Foundation I rep()n ti) ihe charity trustees Oll mv cxaminaiinn of ihe accounts of 1.he David Lftck Hvrsepool foundation {th¢ Trust) for the year ended 28 February 2026. Responsibililies and ba.sis of rtport the Lharlty trustee5 of the 'frust arc rc%punsTblc for the preparaiion of the accounts in accordanc¢ with tlie requireTnents of tlie Charities Aci 2011 I'thc Acl'l. I rcpon in rcspcci ofTh )' examination of the I wst's accoun15 carried Trut under Section 145 orth¢ Act and in carrying uut mv cxamindii(iii I have follom'ed all applicable Directions givct] bv the Cliarit! Con￿115510n under Section 145(5)(b) of thc Act. Indepcndtnt ex#n]iner's.Statement I havc conipleted Eny cxaniingtion. I conftrni thai no material mdlters haie cojne to ni}, atteniion in connection with the exarnina(ion gii'ing me cause to believe that in any maleri411 r¥5P¢¢i". a¢counim# records w'ere not kepi itk r¢5P¢Ct of the Trnst as required by SeLtiun 130 of ihe Act", or tlie accounts do not aLI(Ird witli those records,. or tlic JLL()ullts d(? not compl}. widi tlie applicabl¢ Te4uircinci)Is concerning the fomi and conient of accounls %LI out in the Charities (Accounis aiid Reports) RegFulaiii)n% 2QO8 other than any rcquirement that tli¢ accounlb give a true and fair view which i5 not a niatter con.%idered as part tsf indepcndcnt cxaminalion. I hale no concerns and hai'c come a¢r(155 Tl<) Other matters in conncciion with the exaniillatioii 10 wliich at(enlioIi should be draiiM in thi) iepon in ordcT lo L￿ab]e & proper understandin¥ ol'ihe accounts io be reaclied. Muha d Shabbir FCA, FCCA Arnisirongs c.hartered AcCount￿ltS & Tax Advisors 1 & 2 Mercia Villagc rorwood Closc Wcstwi)od Bu.sine$4 Park Cnventry We%1 Midlands C.V4 811X 6 May 2026 Page 4 TIIE DAVID LOCK HORSEPOOL FOUNDATIO.N sTATEME￿T OF FINANCIAL ACTIVITIES FOR THF. YF.AR F.NDF.T) 28 FEBRUARY 2026 2026 ?025 Ti)ial fi]nds Unresrricted rund Notes INCOME AND ENDOWMEYTS FROM DDndtiUnS d]id legyacies 111,298 1.5.5,246 Other trading aLIiviiies In%'Lslmenl illLomL 1.-340 29,372 209 7.086 Total 142,010 162,541 F.XPV.NDITURF. ()N Raising fiItLds 94,523 69.625 Charitdble xcli>ities 39,454 36,(106 Total 133,977 105.631 ,YET INCOME 8,033 56,910 RF.CC)TriCILIATI()li OF FLTNDS Total fi]nds brouglit fonvard 128,198 ?1.288 TOTAL FlJIND8 C.ARRIF.D FQRWARD 136,231 128,198 CONTINL'ING OPEKA'flON. All income and cxpcndiiurc ha% aribeTr Irom conlinuing activitics. -I'he noieb foini Pdrl ol. IhLse linancial stdteinents THE DAVID LOCK HORSEPOOL POUN'DATIC)N BALANCE SHEET 28 FEBRUARY 2026 2026 LltiresiriLt¢d 2025 Toial funds Notes IXkD ASSETS I'angible asseib 1,132,317 1,138,586 CURRENT ASSETS Siocks Cash ai bdnk and in hand 4.500 107,224 4.025 86,791 111,724 9U.816 CRbDII'ORS Arnounts falling due wiihin one year (7,810) (1.2041 NET CURRLNT ASSETS 103,914 89,612 TOTAL ASSETS LESS CURRENT LIABILITIES 1,236,231 1,228,198 CREDITORS Aniounts falling due £iftcT in(Ire than nne year 10 I I, ioo_oooi 11.100,0001 NFT ASSETS 136,2) I 128,198 FUliDS lJnrc.%trictcd fund% 136,23 128,198 TOTAL FUPIDS 1.36,231 128,198 The f￿ancIal %lalen)enls wer¢ apw9>ed b" sign¢d ()n 115 behall-by-. Ihe B0￿d of Trusltes and authorised for is%ue on 6 Ma) 2026 and were D N LoLk - Trus1 I'he noi¢5 fLlrnI part of these financial stalenients Pagt 6 THE DAVID I,OC.K HORSEPOOL FOUliDATIO NOI'ES TO THE FINANCIAL STATEMEP4TS FOR THE I'EAR ENDED 28 FEBRUARY 2026 ACCOUNTIYG POLICIES BaSTS of preparing the finHncial 51alenient$ 'I'he findnLiJI slal¢nien15 of tlie charity,. wliich is a publiL bEnefii entity. under FRS 102, havc been prepared in a¢¢(Irdance wilh iht Charities SORP IFRS 102) 'Aceouiituig and Reporting bN' Chariiies. Siatctncnt of Reconunended Practice applicable 10 Lharities pi'eparing tlieir accounls in dccordance ￿1th thc Financial Reportitig Standard applicable in the UK aiid Republic ol Iieldnd {FRS 102} (effective l January. 20191,, 'inanLial kcportin¥ Staiidard 102 'The FinaIicial Reporting Siandard applicable in thc I,'K and Republic of Ireland, aiid Ihc Cliarities Act 2011. The fiiidjicial slalenients have been PTeparcd undeT the historical cosi convcniiTrn. Income All inconie Is r¢c(Iyj5ed iii the Stateiiienl of FinanLial Activities once the cliarit> ha5 enlitlcment 10 the funds, it Is probable thai the inconie will be reL¥ived dnd the amollllt ¢aii be Ineasured rel￿ably. Expendilure Liabilities are rccogni%ed as expenditure as soon as ihLrc 1% a legitl or Lonstructive obligation comniitting the charil). 10 that cxpLndiiure, il is probable that a Iransfer vl- ¢¢un(IniiL benefits will be requiTcd in settlemeni and the dm()uni i)l-tlie obligation caIi bc JiicasurLd ieliably. Expenditure is accoutited for LI￿ an accruals basis and has l)eei) classitied under headings Ihal dg¥ieg(tt¢ all cost related to the category,. MffiLYC Costs cannoi bc dircctly attributed to particu12r heJding5 Ihev ha*e bcei) allocated io activitics on a basis consisieni ivith the use of resources. Tan2ible r￿ed assets Depreciatloll provided at (h¢ fulloM'iTr¥ annual rates in order to wyiic ofl cach aq%et over its cstiniaied u%clul Freehold piopetis PI￿L and nidchincry Fixtures and fjttings 2Q/o on cost 201D on reducing bdlance 20U/o on reducing balance Stocks Siocks are i'alued at ihe lower of cost and net realisablc valuc, alier Tnakin¥ due allom'ancc li)r obsolete and slo oving item8. I'axation 'hc charity is cxcmpi frotn lax on it5 charitable acriviiics. Fund accounting Ilnre%rri¢ted fund5 can be used in accordancc with ihe charitable objectives al thc dis¢retion of rhe trnbt¢es. Restricted futlds can only bc u%ed fnr particular restricted purposes within ihe Iibjects of die ¢liarit}'. Restrictions arise when spccifjcd the donor or H'hen fvnds art rais¢d for particular re￿trIcted puryoses. Furth¢r cxpldlldtion of tlic iiature and purpose of cach fund is included in the notes lo Ihc financial slalements. Pensioii costs anil otht'r pu5t-retirement henefits The Lharit¥ operaitS d dcfiiicd contribution pension schcmc. Conlributithn8 payable to the th4ri1y's pension scheme aTe Lhdr¥Ld to the Siatemeni of Financial Activitics in thc period to which they rclatt. Page 7 continued... TIIE DAIIII) L()C.K H()RSEPOOL FOLINDATIOI NOTF..S TO THE FINANCIAL STA TF.f*iF.NTS- Continued Tr"OR THF. YEAR F.NDED 28 TrEBRUAKY 2026 OTHF.R TRADING AC.TIVITIES 2026 shop income 1.34U 209 INVESTMEliI" IliCUME 2026 2025 Rvnls r¥Lcived Deposit accoujit inreresi 29,193 179 6,917 169 29,372 7,086 RAISING FUNDS InTr'cstmcnt Njanagement co%ts 2026 2025 Property and farn) repairs 18,202 14,692 TRIJ.STF.F.8' REMU.NERATION ￿ND BENEFITS There iveTe iio in]srees' renLUt]erdlion Lir odier beiiefjrs for tlie year ended 28 FLbruary' 2026 nnr fnr rhe year ended 28 februar)J 2025. Tru5tee5' expense3 There were no trnsltes. expeiises paid for the sjear ended 28 Fcbruary 2026 nor for (he v¢ar ended 28 February 2025. CO.VIPARATIVES FOR THE STATEMENT OF FlTriANCJAL ACTIVITILS Unrestricted fund 1￿cOmE A￿'D ENDOWMENTS FROM DvndtiiTrns and l¢gydr Li¢S 155,246 Other tradll)kT activities Investsiient ijiconie 209 7.086 Total 162.541 EXPENDITURE ON Raising fi￿dS 69,625 Charitable dctlTr'ities Charitable actii'ities -36.006 Total 105,631 NEI. IIYC:OJ¥IE 56,910 Page 8 conlinucd.., TIIE DAN'ID LOCK HORSEPOOL POL￿DATION NOTES TO THE FINA]%CIAL STATEMENT8- continutd FOR I"HE YEAR ENDED 28 FEBRUARI, 2U26 C"OMPARAI'IVES FUR THE STATEMENT OF FINANCIAL ACTIVITIES- evntinued L,nrc￿tr1Cted tund KECONCILIATION OF FUNDS l ()tdl fulld8 brought forwkrd 71,288 TOTAL FUNDS CARRIF.D FORIVARD 128,198 -rA.YGIBLE FIXF,D A8SF.TS Fixtures aiid rittings Freehold property Plant dnd maLhinery Totals Al l MarLh 2025 Addilivn5 1.171,957 11,977 3,550 5,964 -1.-505 1,179,012 17,941 At 28 reb￿ary 2L126 1,183,934 9,514 3,505 1.196,953 DEPRECIA TIOIN Ai l Mdrch 2025 Chargwe for }'ear 592 i95 i82 40.426 24,210 22,421 At 28 February 2026 61,660 1.799 1.177 64,636 NET BOOK VAI.IFE Ai 28 February 2026 1.122,274 7.715 2,328 1,132,317 Ar 28 Febniary. 2025 1,132,71¥ 2,910 1,138,586 ST()CKS 2026 2025 Stocks 4,-500 4.025 PdgT£ 9 continued... THF. IIAVID LOCK HORSEPOOL FOLliDATION o'rF,% T() THF. FINANC,IAL STATE.MENTS- eontiThu¢d FOR "I"HE YEAR ENDED 28 FEBRUARY 2026 CREDI'I'OR5.. AMOUNTS FAI.LINCy DliF. WITHIN ONE YEAR 2026 Taxation and social security Orher creditors 1.902 5,908 979 225 7.810 1,204 iu. CKEDITORS: AMOUNTS FALL1￿C. DIJF. AwfF.R MORE THAN ONE YEAR 2026 2025 Other creditars I,100,uoo 1.100,000 LOANS An analysis of the mattiritv of loans is given below.. 2026 2025 Amounts falling duc beTh¥'een N'o and fil'e years.. ather loan8 - 2-5 5.earb I,100,ovo I, Ino.000 MOvF.mF.￿T IN FL'NDS Net tnovemeni in funds At 28.2.26 At 1.3.2.5 UnreslrTrled funds Gencral fi]nd 128,198 8,Oi_I 136,231 TOTAL FUNDS 128,198 8,033 136,231 Nct movemcnt in fvnds, included in the abol'e ale as follows.. Inconiing resourc¢s R¥suurLeS Lxpended Movenieiit in funds Ujji'tslricted fund5 GeneFal luiid 142.010 {133.977} TOTAL FUNDS 142,010 1133,9771 8.033 Page 10 conlinucd... THF, DAVID LOCK HORSEPOOL FOU.NDATION NOTES'IO THE FIIS'ANCIAL STATF.MF.NTrS- enntillued FOR THL YEAR ENDF.D 28 FEBRUARV )026 12. MOVEMEYT IN FUliDS- continued c.omparatives for miivenhent in funds Nel Ini)i'¢ment In tunds At 28.2.25 At 1..3.24 Unrestricted funds (i¥neral fund 71.28S 56.910 128.198 TOTAL FIINDS 71,288 56.910 128.198 C.omparatii.'e net tnuven)£nl in funds, inLluded in the abov¢ arc as follows.. Iii¢oinin(T resourLLs Resourccs expendcd Movcment in fllnds Unrestricted fund$ GeiiEral fund 162,541 {105,6311 56,911) TOTAL FUNDS 162.541 Iln5,6311 56,910 A iurrenl veaT 12 nioiithb and prior year 12 months comhincd position is ftsll(Iw8'. Nel moi'ejiieni i]1 funds Ai l.i24 28.2.26 Unreslricted fund5 Jcneral fulld 71.288 64.943 136.2.31 TOTAL FUNDS 71,288 64,943 136.231 A current vear 12 months and prioT year 12 monihs c(Trn]bined net moNcTncnt in fiind5. included in the above are as follows.. Incoining resour¢e5 Resources expended Movement in fvnd Lnrestricted funds Geiieral fvnd 304.5.51 1239.608) 64,943 TOTAL FUNDS 304,551 1239,6081 64.943 PaLTe I I L(Inlinu¢d... THF. DAVID LOCK HORSEPOOL FOUNDATION NOTES TO THE FI￿,ANCIAL STATEMEYT8- continued FOR THE I'EAR ENDED 28 FEBRUARY 2(12fi 13. RELATED PARTY DISCLOSURE.S Incliidcd within donation% 1% £90.000 of donations pruvided by Adepi Care Hornes Limited This 15 an associaled company with a mull]al c(IHtrollin8 inreresi. Pa¥e 12 THF. DAI'ID LOCK H()RSEPOOL FOUNDATION DEI'AILFD STATENIENT OF FINANCIAL ACTIVITIES FOR THE YE,IR F.NDF.D 28 FEBRUARY 2026 2026 2025 INC()MF. Ab'D ENDOWlIAENTS Donations and ItEaeies D()Dations Gi'dnts Adniis5iuns Liv¢TI." fees reLeived 92.2.$5 4.300 14.743 152,015 2.500 242 489 111,298 155.246 Other Irading aetiTriti¢s Shop inLonic 1,340 211Y Inyestmenl income Renrs re¢eivcd Deposit account intcrest 29,193 179 6.917 169 29.i72 7,086 I'otal incoming re$vurce5 142,010 162,54 1 F.XPENDII'URE Raisinkj don¥tions and Icgacies Wages SoLidl securil}' PensioDS Sujidries 56.160 6,725 ,186 1,741 42,500 3,773 679 1,722 65,812 48.674 Other tr#ding activitie$ Openingl stock Animal fccd and livestock Vet fecs Closing_4tock 4,025 6.366 4,618 14,5001 6,716 i,568 {4,02_5) Ini'estmtnt management costs Property aiid farni repairs 18,202 14,692 Charit2ble activitics Rates and ivater Insurance Light and hcal Telephonc Advcrtising 5,448 i,703 5,479 507 62 4,641 -3.341 4,154 472 504 This pagc d()es not foTm part of the %iatuiorv financial siaiemLllt5 PabTe 13 THE DAVID LOCK HORSFPOOL FOUTr4DATION DETAJLED STATEMENT OF FINAYCIAL ACTIVITIES FOR THE YF.AR F.NDF.D 28 FEBRUARI 2026 2026 2025 Support cos15 Financ¢ B￿lk chdfLyes D¢pi'eciatior] of tangible fixed asse15 45 24,210 60 21,526 24,25) 21,586 G(l￿er￿an¢t costs Orher legal and profes5iOt]al fccs 1,308 Total rcsource% expended 133.977 105,631 Net Income 8,033 56,910 T]Tris page does not lorni part uf Ihe statutory f￿anCial staieineiits Page 14