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Company Limited by Guarantee
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Company Limited by Guarantee
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Financial Statements
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Page
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Trustees' annual report (incorporating the director's report)
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1
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Independent examiner's report to the trustees
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7
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Statement of financial activities (including income and expenditure account)
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8
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Statement of financial position
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9
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Notes to the financial statements
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11
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Company Limited by Guarantee
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Trustees' Annual Report (Incorporating the Director's Report)
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Registered charity name
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Charity registration number
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Company registration number
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Principal office and registered
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68 West Street
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office
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Warminster
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Wiltshire
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BA12 8JW
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(Resigned
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(Appointed
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(Resigned
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(Resigned
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(Resigned
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(Resigned
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(Appointed
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(Appointed
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(Appointed
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(Appointed
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(Appointed
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B A Ward
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(Appointed
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E A Walsh Jnr
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J P Peters
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Mrs S Hardy
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(Appointed 1 January 2021)
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C R Hurd
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(Appointed 1 January 2021)
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Mr J Wenham
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(Appointed 1 January 2021)
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J A Howell
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(Resigned 31 December 2020)
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Independent examiner
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3 Newopaul Way
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Warminster
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Wiltshire
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BA12 8RY
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Trustee
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Trustee
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Company Limited by Guarantee
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Independent Examiner's Report to the Trustees of
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Company Limited by Guarantee
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Statement of Financial Activities
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(including income and expenditure account)
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2021
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2020
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|||
Unrestricted funds
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Restricted funds
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Total funds
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Total funds
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|
Note
|
£
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£
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£
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£
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Donations and legacies
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5
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|
|
|
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Charitable activities
|
6
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|
–
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|
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Other trading activities
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7
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–
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Investment income
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8
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–
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---------
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---------
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---------
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---------
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Total income
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|
|
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---------
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---------
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---------
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---------
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Costs of raising donations and legacies
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9
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–
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180
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180
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200
|
||
Costs of other trading activities
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10
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967
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–
|
967
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–
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||
Expenditure on charitable activities
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11,12
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|
|
|
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---------
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---------
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---------
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---------
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||||
Total expenditure
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---------
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---------
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---------
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---------
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||||
Net gains/(losses) on investments
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14
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–
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(
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---------
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---------
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---------
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---------
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Net income/(expenditure) and net movement in funds
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–
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(
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---------
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---------
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---------
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---------
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Total funds brought forward
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–
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----------
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---------
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----------
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----------
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Total funds carried forward
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–
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----------
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---------
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----------
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----------
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Company Limited by Guarantee
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Statement of Financial Position
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2021
|
2020
|
|
Note
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£
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£
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Tangible fixed assets
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19
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|
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Investments
|
20
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|
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----------
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----------
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Stocks
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21
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Debtors
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22
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Cash at bank and in hand
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|
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---------
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---------
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Creditors: amounts falling due within one year
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23
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---------
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---------
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Net current assets
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----------
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----------
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Total assets less current liabilities
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----------
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----------
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Net assets
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|
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----------
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----------
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Unrestricted funds
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|
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----------
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----------
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Total charity funds
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25
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----------
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----------
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Company Limited by Guarantee
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Statement of Financial Position (continued)
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Trustee
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Trustee
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Company Limited by Guarantee
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Notes to the Financial Statements
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Fixtures and fittings
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-
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Unrestricted Funds
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Restricted Funds
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Total Funds 2021
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||
£
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£
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£
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||
Donations and sponsorship
|
271
|
3,965
|
4,237
|
|
Horserace Betting Levy Board Grant
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–
|
12,311
|
12,311
|
|
----
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---------
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---------
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|
|
|
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----
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---------
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---------
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Unrestricted Funds
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Restricted Funds
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Total Funds 2020
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||
£
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£
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£
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||
Donations and sponsorship
|
520
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200
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720
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Horserace Betting Levy Board Grant
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–
|
12,024
|
12,024
|
|
----
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---------
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---------
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|
|
|
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----
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---------
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---------
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Unrestricted Funds
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Total Funds 2021
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Unrestricted Funds
|
Total Funds 2020
|
||
£
|
£
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£
|
£
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||
Affiliation Fees income
|
30
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30
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344
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344
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Stallion Permit and Licence income
|
770
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770
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400
|
400
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|
Passports Income
|
1,916
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1,916
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799
|
799
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DNA and Blood Typing
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5,100
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5,100
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2,582
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2,582
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Year and Stud Book Income
|
7,196
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7,196
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3,306
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3,306
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Registration Income
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3,395
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3,395
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2,000
|
2,000
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Registration Transfers Income
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2,840
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2,840
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2,345
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2,345
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Entry Fee Income
|
886
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886
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–
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–
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Catalogue Income
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100
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100
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–
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–
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Sundry Income inc Prefix Income
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200
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200
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170
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170
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Life Membership Postage Income
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–
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–
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205
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205
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Subscriptions
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8,415
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8,415
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9,873
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9,873
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---------
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---------
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---------
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---------
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|
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---------
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---------
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---------
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---------
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Unrestricted Funds
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Total Funds 2021
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Unrestricted Funds
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Total Funds 2020
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||
£
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£
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£
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£
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Fundraising Event - Charity Auction/Raffle
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395
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395
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535
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535
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Promotional Goods Sold
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310
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310
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10
|
10
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DVD Income
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–
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–
|
70
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70
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100 Club Income
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–
|
–
|
195
|
195
|
|
----
|
----
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----
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----
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|
|
|
|
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----
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----
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----
|
----
|
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Unrestricted Funds
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Total Funds 2021
|
Unrestricted Funds
|
Total Funds 2020
|
||
£
|
£
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£
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£
|
||
Income from listed investments
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5,749
|
5,749
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6,898
|
6,898
|
|
Interest Receivable
|
6
|
6
|
93
|
93
|
|
-------
|
-------
|
-------
|
-------
|
||
|
|
|
|
||
-------
|
-------
|
-------
|
-------
|
||
Restricted Funds
|
Total Funds 2021
|
Restricted Funds
|
Total Funds 2020
|
||
£
|
£
|
£
|
£
|
||
Costs of raising donations and legacies - Donations
|
180
|
180
|
200
|
200
|
|
----
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----
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----
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----
|
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Unrestricted Funds
|
Total Funds 2021
|
Unrestricted Funds
|
Total Funds 2020
|
||
£
|
£
|
£
|
£
|
||
Costs of other trading activities - Cost of Goods for Resale
|
967
|
967
|
–
|
–
|
|
----
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----
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----
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----
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Unrestricted Funds
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Restricted Funds
|
Total Funds 2021
|
||
£
|
£
|
£
|
||
Registrations, Grants to Members & Yearbook
|
6,720
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8,058
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14,778
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Show Account & Horse & Pony Championship
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618
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8,038
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8,657
|
|
Support costs
|
33,481
|
–
|
33,481
|
|
---------
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---------
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---------
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|
|
|
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---------
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---------
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---------
|
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Unrestricted Funds
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Restricted Funds
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Total Funds 2020
|
||
£
|
£
|
£
|
||
Registrations, Grants to Members & Yearbook
|
9,863
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6,984
|
16,847
|
|
Show Account & Horse & Pony Championship
|
337
|
2,167
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2,504
|
|
Support costs
|
47,101
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2,873
|
49,974
|
|
---------
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---------
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---------
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|
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---------
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---------
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---------
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Activities undertaken directly
|
Grant funding of activities
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Support costs
|
Total funds 2021
|
Total fund 2020
|
||
£
|
£
|
£
|
£
|
£
|
||
Registrations, Grants to Members & Yearbook
|
–
|
14,778
|
–
|
14,778
|
16,847
|
|
Show Account & Horse & Pony Championship
|
8,657
|
–
|
–
|
8,657
|
2,504
|
|
Governance costs
|
–
|
–
|
33,481
|
33,481
|
49,974
|
|
-------
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---------
|
---------
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---------
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---------
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|
|
|
|
|
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-------
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---------
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---------
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---------
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---------
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2021
|
2020
|
|
£
|
£
|
|
Grants to individual members
|
5,440
|
12,781
|
-------
|
---------
|
|
Total grants
|
5,440
|
12,781
|
-------
|
---------
|
|
Unrestricted Funds
|
Total Funds 2021
|
Unrestricted Funds
|
Total Funds 2020
|
||
£
|
£
|
£
|
£
|
||
Gains/(losses) on listed investments
|
|
|
(
|
(
|
|
---------
|
---------
|
---------
|
---------
|
||
2021
|
2020
|
|
£
|
£
|
|
Depreciation of tangible fixed assets
|
432
|
509
|
----
|
----
|
|
2021
|
2020
|
|
£
|
£
|
|
Independent examination of the financial statements
|
2,246
|
2,416
|
-------
|
-------
|
|
2021
|
2020
|
|
£
|
£
|
|
Wages and salaries
|
|
|
Social security costs
|
|
|
Employer contributions to pension plans
|
158
|
234
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
2021
|
2020
|
|
No.
|
No.
|
|
Number of staff - administration
|
1
|
1
|
----
|
----
|
|
Fixtures and fittings
|
|
£
|
|
Cost
|
|
At 1 Oct 2020
|
|
Additions
|
|
---------
|
|
At 30 Sep 2021
|
|
---------
|
|
Depreciation
|
|
At 1 Oct 2020
|
|
Charge for the year
|
|
---------
|
|
At 30 Sep 2021
|
|
---------
|
|
Carrying amount
|
|
At 30 Sep 2021
|
|
---------
|
|
At 30 Sep 2020
|
|
---------
|
|
Listed investments
|
|
£
|
|
Cost or valuation
|
|
At 1 Oct 2020
|
144,763
|
Additions
|
–
|
Fair value movements
|
31,558
|
Transfers
|
(214)
|
----------
|
|
At 30 Sep 2021
|
176,107
|
----------
|
|
Impairment
|
|
At 1 Oct 2020 and 30 Sep 2021
|
|
Carrying amount
|
|
At 30 Sep 2021
|
176,107
|
----------
|
|
At 30 Sep 2020
|
144,763
|
----------
|
|
2021
|
2020
|
|
£
|
£
|
|
Raw materials and consumables
|
|
|
-------
|
----
|
|
2021
|
2020
|
|
£
|
£
|
|
Prepayments and accrued income
|
|
|
Other debtors
|
|
|
-------
|
-------
|
|
|
|
|
-------
|
-------
|
|
2021
|
2020
|
|
£
|
£
|
|
Accruals and deferred income
|
|
|
Social security and other taxes
|
|
–
|
Other creditors
|
|
|
---------
|
---------
|
|
|
|
|
---------
|
---------
|
|
At 1 Oct 2020
|
Income
|
Expenditure
|
Gains and losses
|
At 30 Sep 2021
|
|
£
|
£
|
£
|
£
|
£
|
|
General funds
|
179,495
|
37,579
|
(41,786)
|
31,558
|
206,846
|
----------
|
---------
|
---------
|
---------
|
----------
|
|
At 1 Oct 2019
|
Income
|
Expenditure
|
Gains and losses
|
At 30 Sep 2020
|
|
£
|
£
|
£
|
£
|
£
|
|
General funds
|
246,453
|
30,345
|
(57,301)
|
(40,002)
|
179,495
|
----------
|
---------
|
---------
|
---------
|
----------
|
|
At 1 Oct 2020
|
Income
|
Expenditure
|
Gains and losses
|
At 30 Sep 2021
|
|
£
|
£
|
£
|
£
|
£
|
|
Grants and Sponsorship
|
–
|
16,276
|
(16,276)
|
–
|
–
|
----
|
---------
|
---------
|
----
|
----
|
|
At 1 Oct 2019
|
Income
|
Expenditure
|
Gains and losses
|
At 30 Sep 2020
|
|
£
|
£
|
£
|
£
|
£
|
|
Grants and Sponsorship
|
–
|
12,224
|
(12,224)
|
–
|
–
|
----
|
---------
|
---------
|
----
|
----
|
|
Unrestricted Funds
|
Restricted Funds
|
Total Funds 2021
|
||
£
|
£
|
£
|
||
Tangible fixed assets
|
1,301
|
–
|
1,301
|
|
Investments
|
176,107
|
–
|
176,107
|
|
Current assets
|
63,472
|
17,184
|
80,656
|
|
Creditors less than 1 year
|
(34,034)
|
(17,184)
|
(51,218)
|
|
----------
|
---------
|
----------
|
||
Net assets
|
206,846
|
–
|
206,846
|
|
----------
|
---------
|
----------
|
||
Unrestricted Funds
|
Restricted Funds
|
Total Funds 2020
|
||
£
|
£
|
£
|
||
Tangible fixed assets
|
67
|
–
|
67
|
|
Investments
|
144,763
|
–
|
144,763
|
|
Current assets
|
64,518
|
7,496
|
72,014
|
|
Creditors less than 1 year
|
(29,853)
|
(7,496)
|
(37,349)
|
|
----------
|
-------
|
----------
|
||
Net assets
|
179,495
|
–
|
179,495
|
|
----------
|
-------
|
----------
|
||