REMUS MEMORIAL HORSE SANCTUARY 31/12/2025 iXBRL

Company registration number: 07011376

REMUS MEMORIAL HORSE SANCTUARY

Trading as Remus Memorial Horse Sanctuary

Company limited by guarantee

Unaudited filleted financial statements

31 December 2025

REMUS MEMORIAL HORSE SANCTUARY

Company limited by guarantee

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

REMUS MEMORIAL HORSE SANCTUARY

Company limited by guarantee

Directors and other information


Directors	S Burton
	E Fordham	-
	M Jones	(appointed 29.01.2026)
	Z Levene	(appointed 29.01.2026)
	R O'Connor
	N Walker


Company number	07011376


Registered office	Little Farm
	Buttsbury
	Ingatestone
	Essex
	CM4 9NZ


Accountants	Peaty & Co
	163-164 Moulsham Street
	Chelmsford
	Essex
	CM2 0LD

REMUS MEMORIAL HORSE SANCTUARY

Company limited by guarantee

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	95,892		107,121
		_______		_______
			95,892		107,121

Current assets
Debtors	7	7,352		650
Cash at bank and in hand		219,358		118,971
		_______		_______
		226,710		119,621
Creditors: amounts falling due
within one year	8	( 13,762)		( 12,872)
		_______		_______
Net current assets			212,948		106,749
			_______		_______
Total assets less current liabilities			308,840		213,870

			_______		_______
Net assets			308,840		213,870
			_______		_______

Capital and reserves
Profit and loss account			308,840		213,870
			_______		_______
Members funds			308,840		213,870
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 April 2025 , and are signed on behalf of the board by:

S Burton

Director

Company registration number: 07011376

REMUS MEMORIAL HORSE SANCTUARY

Company limited by guarantee

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Little Farm, Buttsbury, Ingatestone, Essex, CM4 9NZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on a historical cost basis. They have been prepared in sterling which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	10 %	reducing balance
Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee and has no share capital. Every member undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2024: 15 ).

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2025	291,528	76,187	5,871	25,200	398,786
Additions	-	3,397	-	-	3,397
	_______	_______	_______	_______	_______
At 31 December 2025	291,528	79,584	5,871	25,200	402,183
	_______	_______	_______	_______	_______
Depreciation
At 1 January 2025	204,839	65,184	4,415	17,227	291,665
Charge for the year	8,669	3,600	364	1,993	14,626
	_______	_______	_______	_______	_______
At 31 December 2025	213,508	68,784	4,779	19,220	306,291
	_______	_______	_______	_______	_______
Carrying amount
At 31 December 2025	78,020	10,800	1,092	5,980	95,892
	_______	_______	_______	_______	_______
At 31 December 2024	86,689	11,003	1,456	7,973	107,121
	_______	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	7,352	650
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	11,137	3,858
Social security and other taxes	-	2,347
Other creditors	2,625	6,667
	_______	_______
	13,762	12,872
	_______	_______