Industry sector: Leisure

Pony trekking: Cash sales

'Cash sales' means all income from your main pony trekking business which is received before or at the time you provide your services. While some of your customers may pay you in cash, remember that cash sales also include:

  • debit and credit card payments
  • cheques

To prepare your cash flow, you need to estimate how much income you will receive over the next 12 months, including VAT where appropriate. To do this you will need to work out how many horses and ponies you will have, how busy you will be and the prices you will charge. Also think about any other services you will offer and what you will charge for them.

There are a number of things to consider when you make your estimates:

Type of business

  • where will your trekking centre be located - ideally you'll have easy access to extensive off-road riding, preferably amidst scenic countryside
  • will you need help with applying for planning permission if you plan to convert existing farm buildings
  • how many horses and ponies will you have
  • will you allow riders to bring their own horse or pony
  • will you provide accommodation for riders
  • how long will your season be - most people do not want to go pony trekking during the winter months
  • who will be your main customers - for example people coming for a week's riding holiday or, if you are located near a large population centre, people looking for an hour's relaxation

Your services

Give some thought to the range of services you will offer. For example, as well as offering rides of different lengths you might also give riding lessons and offer livery services. Think also about the services you might offer during the winter months, when income from trekking is likely to be low or non-existent.


  • what will be your pricing policy (don't forget, you must be able to cover your costs, overheads and drawings. In the winter months you will still have to feed and care for your horses even though you may have little income)
  • will you require your charges for longer treks to be paid in advance - or at least a deposit made
  • will you make a charge for cancellations
  • will you offer a discount to groups of riders
  • how often will you review your charges

To help with your decisions, click on the checkpoints for guidance. Once you have worked out a Cash sales figure add it to the relevant field in your cash flow forecast.