## **APPENDIX 1** ||Period start date|Period start date|Period start date||Period end date|Period end date|Period end date| |---|---|---|---|---|---|---|---| ||Day|Month|Year||Day|Month|Year| |From|30|June|2023|To|1|July|2024| Office of the Scottish **Charity Regulator** ## **Reference and administration details** > **Charity name** Farmersfield Resthome for Elderly Donkeys **Other names charity is known** FRED **by Registered charity number SC** 045033 FRED **SC** 045033 Farmersfield Farm Dunscore Dumfries > **Postcode** DG2 0JS |Chair
Treasurer
Secretary|Chair
Treasurer
Secretary||| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||Constitution|| |||| ||None this ear|| ||y|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||Animal Welfare|| ||
Our Vision at FRED is for all our donkeys to have the assurance of a
permanent home where their needs are anticipated and fully met. Where
donkeys have quality of life, through correct nutrition and physical care,
appropriate mental stimulation, prompt veterinary treatment when
necessary and the companionship of other donkeys at a similar stage in
life. Finally, that the end of life be timeous and conducted with love and in
dignity.|| ||Currently we have 24 FRED donkeys and one Donkey Sanctuary donkey|| ||
and all are permanent residents here at FRED. FRED continues to provide
care and welfare of the donkeys and the labour necessary to ensure this.
Care and Welfare includes feed, bedding, farriery, dentistry and stable
maintenance. Labour includes attending to the above plus grooming,
mucking out, yard maintenance and spending time with the donkeys to
ensure their good health and tp attend to their different needs.|| **2** **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of the charity during the financial period** We have had a more settled year here at FRED due to only one death and the successful integration of the nine donkeys who arrived last year. 8 of the nine donkeys we have rescued this year have been the result of the current cost of living financial crisis. The ninth, Lizzie, was a survivor of abuse and neglect. The first two came from a loving home whose owner had lost her grazing in North Ayrshire and had to very reluctantly give up her two cherished donkeys. Because these donkeys were much loved, they keep their names, Spider and Delphine. Another six came from relatively close by and were the result of a house repossession. These six were in quite poor condition with their feet in a particular bad way. As they came from a far-from-good home we had to find new names for them all. ....so welcome to FRED - Bertha, Krystal, Percy, Albie, Ivy and Reo. The ninth donkey, Lizzie, arrived with no name and was pregnant. Lizzie defied all the odds and delivered a healthy female foal on May 2nd 2024 called Patsy. It is no exageration to say that our biggest achievement of the year was enabling Lizzie to have her foal and to share in her enjoyment and pride in Patsy. ## **Financial review** **B��ef ��a�e�e�� �f ��e c�a������ ����c�** Farmersfield Rest-home for Elderly Donkeys (FRED) does not **on reserves** have a stated policy on reserves, but operate a“ working” “ ” or good housekeeping policy of spending within our means and fundraising to meet these means. **Details of any deficit Donated facilities and services (if any)** **3** ## **APPENDIX 1** ## **Other optional information** ## **Declaration** **----- Start of picture text -----**
The trus tees declare that they have approved the
Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair) Treasurer
Date 19/03/2025
**----- End of picture text -----**
**4** Enter SC No. below **SC** 045033 Enter charity name below ||||||||||||||||||||||||**SC**
045033|045033| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||**Receipts andpayments accounts**|||||||||||||||||||| |||||||||Period start date|||||||||Period end date|Period end date||||||| |||**For the period**
**from**||||Day
30|Day||Month
June||Month||Year
2023|**to**|Day
1||Month
July||||Year
2024|||| |**Section A Statement of receipts and payments**||||||||||||||||||||||||| |||**Unrestricted**
**funds**||||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**|**Total funds last**| |||**to nearest £**|**to nearest £**|||**to nearest £**|**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||||| |Donations||7190|||||||||||||||||||**-**||4006|| |Legacies|||||||||||||||||||||**-**|||| |Grants||9538|||||||||||||||||||**-**||4488|| |Receipts from fundraisingactivities||7334|||||||||||||||||||**-**||4162|| |Gross tradingreceipts|||||||||||||||||||||**-**|||| |Income from investments other than||||||||||||||||||||||||| |land and buildings|||||||||||||||||||||**-**|||| |Rents from land & buildings|||||||||||||||||||||**-**|||| |Gross receipts from other charitable||||||||||||||||||||||||| |activities|||||||||||||||||||||**-**|||| ||||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|24062||**-**||**-**|**-**|**-**|**-**||||**-**||**-**|**-**|**-**||||**-**||**-**
12656|**-**| |**A2 Receipts from asset &**||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_**
**-**
**-**
**-**
**_Total receipts_**
**-**
**-**
**-**
24062
~~—~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||||**-**
**-**
**-**
**-**||**-**
**-**|**-**
**-**| |**A3 Payments**||||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||||||**-**|||| |Gross trading payments||13798|||||||||||||||||||**-**||14832|| |Investment management costs|||||||||||||||||||||**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||| |activities|||||||||||||||||||||**-**|||| |Grants and donations||||||||||||||||||||||||| ||||||||||||||||||||||**-**|||| |Governance costs:||||||||||||||||||||||||| ||||||||||||||||||||||**-**|||| |Audit / independent examination|||||||||||||||||||||**-**|||| |Preparation of annual accounts|||||||||||||||||||||**-**|||| |Legal costs|||||||||||||||||||||**-**|||| |Other|Other|Other||||||||||||||||||||||| ||||||||||||||||||||||**-**|||| ||||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_**||13798||**-**||**-**|**-**|**-**|**-**||||**-**||**-**|**-**|**-**||||**-**||**-**
14832|**-**| |**A4 Payments relating to asset and**||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_**
**-**
**-**
**-**
**_Total payments_**
**-**
**-**
**-**
13798
~~——————~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||||**-**
**-**
**-**
**-**||**-**
**-**|**-**
**-**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
24062
10264
(2176)
~~=——————~~|||||||||||||||||||||||| 045033 **SC** APPENDIX 2 ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|3540
10264||||**-**
3540|5716| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**
10264|(2176)| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
13804|**-**|**-**|**-**|**-**
13804|**-**
3540| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature�**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||19/03/25| ||||||||| - _**�������������������������������������������������**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances 2 December 2007 APPENDIX 2 **SC** 045033 ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ Animal Welfare - to provide food, shelter and care, including veterinary and farrier care, to donkeys, most of whom are elderly. |**C3a Trustee remuneration**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**
Core Funding
Stable andyard maintenace|**Individual /**
**institution**
Institution
Institution|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| ||||1|4488| ||||1|5050| |||||| |||||| |||||| ||||**Total**|**-**

9538| |||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)|||
X| ||**Authority under which paid**|||**£**| |||||| |||||| |||||| |||||| |||||| **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||
**Nature of relationship**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| |||||| |||||| |||||| |||||| |||||| ## **C6 Other information** 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes 3 December 2007 APPENDIX 2 **SC** 045033 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Sponsorship/Direct Debit/visits/payments||7190|||||**-**||4006| |Fundraising||7334|||||**-**||4162| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**
14524||**-**|**-**|**-**|**-**||**-**
8168| |||**-**||**-**|**-**|**-**|**-**||**-**| ## **2 Grants** |**2 Grants**|**2 Grants**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**to nearest £**
**funds**||**Restricted funds**
**to nearest £**|||**Total current**
**to nearest £**
**period**||**Total last period**
**to nearest £**| |||4488|||||**-**||4488| |WCT||5050|||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**
9538||**-**|||**-**||**-**
4488| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**-**
-
**Unrestricted**
**funds**
**to nearest £**
**4 Payments relating directly to charitable activities**||**-**||**-**|**-**|**-**|**-**||**-**| |||||-
**Restricted funds**
**to nearest £**|-
**Expendable**
**endowment**
**funds**
**to nearest £**|-
**Permanent**
**endowment**
**funds**
**to nearest £**|-
**Total current**
**period**
**to nearest £**||-
**Total last period**
**to nearest £**| ||||||||**-**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1) December 2007 APPENDIX 2 **SC** 045033 ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|7190|||||**-**|4006| |Legacies||||||**-**|| |Grants|9538|||||**-**|4488| |Receipts from fundraisingactivities|7334|||||**-**|4162| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**
24062||**-**|**-**|**-**|**-**|**-**
12656| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments|13798|||||**-**|14832| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**
13798||**-**|**-**|**-**|**-**|**-**
14832| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**
10264||**-**|**-**|**-**|**-**|**-**
(2176)| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** 045033 ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) December 2007 ## **APPENDIX 3** **Report to the trustees/members of** ## **Independent examiner’s report on the accounts** ## **V2** Charity name Farmersfield Rest-home for Elderly Donkeys (FRED) |**Registered charity**|**SC**
045033| |---|---| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||**to**
30
June
2023
1
July
2024| |**Set out on pages**|(remember to include the page
numbers of additional sheets)
1-12| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| ||consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations| ||does not apply. It is my responsibility to examine the accounts as required under section| ||44(1) (c) of the Act and to state whether particular matters have come to my attention.| |**Basis of independent**
**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. An examination includes a review of the accounting records kept by the| ||charity and a comparison of the accounts presented with those records. It also includes| ||consideration of any unusual items or disclosures in the accounts and seeks| ||explanations from the trustees concerning any such matters. The procedures undertaken| ||do not provide all the evidence that would be required in an audit and, consequently, I do| ||not express an audit opinion on the viewgiven bythe accounts.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached page*]| ||1.
which gives me reasonable cause to believe that in any material respect the| ||requirements:| ||•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and| ||Regulation 4 of the 2006 Accounts Regulations, and| ||•
to prepare accounts which accord with the accounting records and comply with| ||Regulation 9 of the 2006 Accounts Regulations| ||have not been met, or| ||2.
to which, in my opinion, attention should be drawn in order to enable a proper| |understanding of the accounts to be reached.
**Signed : **
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**
|~~ee~~|| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlvJht material problems. Give here brief details of any items that the examiner wishes to disclose