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Registered number: 02376162
Charity number.. 1062441
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
CONTENTS
Page
Reference and administrative details of the company. its Trustees and advisers
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
Statement of cash flows
Notes to the financial ststements
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustees
Mrs C Baroni-Pretsch
Mr W Jones, Treasurer Ito 22 September 20211
Mr S Tanoue (elected lo the Board 22 September 20211
Mr K Oda Irelired 22 September 20211
Mr T Slafford
Mr W S Thornton, Board Chair
Ms C Turc, Vice Chair
Mrs K Hayes (Treasurer from 22 September 20211
Mrs C Benninger (elected to the Board 22 September 20211
Company registered number
02376162
Charity registered number
1062441
Registered office
Hillfields, Reading Road
Burghfield Common
Reading
Berkshire
RG7 3YG
Company secretary
Mr D Maynard
Chairperson
Mr W S Thornton
Accountants
James Cowper Kreslon
Chartered Accountants
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The Trustees (who are also Directors of the ¢harily for the purposes of the Companies Act) present their Annual
Report together with the financial statements of the International Guide Dog Federation (the Company) for the
year ended 31 December 2021.
The Trustees confirm that the Annual Report and financial statements of the company comply wth the current
statutory requirements, the requirements of the companys governing document and the provisions of the
statement of Recommended Practice ISORPI, applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1
January 20191.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govorning document
The charity is controlled by ils governing document, a deed of trust, and constitutes a limited company, limited by
guarantee, as defined by the Companies Act.
Nomination and appointment of Trustees
The Board of the International Guide Dog Federation is a representative and goveming body that resolves
current issues, oversees Committee and Task For￿ activities, sets standards, approves new and Continuing
members, and develops and monitors strategic plans for the future of the Federation.
The members at the Annual General Meeting elect the Directors of the International Guide Dog Federation. The
term of office is for a period of four years, or as determined by resignation. The Directors may stand for
consecutive four-year terms on the International Guide Dog Federation Board., thereafter they must sland down
for a minimum of two years. The Board elects the Chairperson and other Officials.
Board mg8ting$
The Board met fourteen times during 2021.
Organisational structura
The Board of the International Guide Dog Federation has appointed five wort(ing Committees.. the Accreditation
Committee, the Development Committee, the Finan￿ Committee, the Communications Committee, and the
Education Committee. The objectives of the Federation are achieved through the work of these committees.
The Company Secretary is a¢counlable to the Chairperson and is responsible for the general administration and
company secretarial duties. The Chairperson conducts meetings with the Company Secretary on al least a
monthly basis.
The Accreditation Committee IACI - Chaired by Susan Armstrong (United Slates), members.. Chris Muldoon
Iunited Kingdom), David Grice (United Kingdom), and Paul Adrian (Auslralial. The AC has between three and
rive lechnical-expert Committee members from around the world, including a Chair appointed by the Board.
Ongoing and regular liaison with the IGDF Board is directed through the Committee Chair. A Board member is
appointed by the Board to liaise with the Committee Chair. This committee is responsible for establishing and
monitoring the technical standards of member organisations. The committee ulilises around twenty eXperIen￿d
Guide Dog Instructors as Assessors to conduct assessments of organisations. Organizations, a¢¢reditalions
lake place every five years lo ensure compliance with the IGDF Standards. The AC meets in person On￿ a year
and conduct monthly leleconferen¢es lo review the policies and procedures of the accreditation process. The
¢ommillee reviews completed assessment reports submitted by the IGDF Assessors on Completion of
standards Accreditations completed al member organisations around the worfd.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
The Development Committee IDC} - chaired by Brad Hibbard (United Slates) until August 2021, members..
Jane Bradley {Austr81ial appointed September 2021, Julijana Malesic (Hong Kongl appointed September 2021,
Fabiano Pereira (Brazil} appointed September 2021, Bob Proesmans (Belgiuml. Ivana Merryman-Boncori
{Denmarkl - Chair from August 2021, Lee Slanway (United Kingdom), and Lukas Franck (United Slates). The
DC works with member organisalions to advise them on development and improvement plans when requested
by the Board or AC. The DC is comprised of three to five members with global experience in the guide dog
industry, including a Chair appointed by the Board. Ongoing and regular liaison with the IGDF Board is directed
through the Committee Chair. The DC will meet in person once a year and conducts monthly teleconferences in
order lo update committee members as lo new development projects. The DC has professional and technical
communication with members lo assist with their future development and advises Applicant Organisations Ilhose
seeking to apply for membership), as well as Enquiring Organisalions Ilhose formally working towards accredited
membership) in starting up their organisalions. All applications to become Enquiring Organisations or Applicant
Organisalions are submitted lo the Board for approval.
The Finance Committee IFC) develops policies and ￿vIewS the finances, annual budgets, monthly accounts,
the annual report, investment policy and tactics and audits of the Federation's activities and expenditures. This
committee is comprised of three Directors and is chaired by the Board Treasurer.
The Communlcatlon Commlttee ensures that member organisations are kept up to date with news from the
IGDF Board through, primarily, Visionary, the website, and E-News and assumes the lead on slrucluring the
agenda for the biennial conference. This committee is Comprised of three Directors and is chaired by a Board
Member.
The Educatlon Commlttee (Est December 20201- co-chaired by Christine Baroni-Pretsch {Switzerlandl and
Tim Stafford (United Kingdom), members.. Lukas Franck (United Stslesl, Paul Adrian (Australia), and Sam
Tawada (Japan). Education Committee develops and maintsins a comprehensive curriculum, and high-quality
training resources for the education of Guide Dog Mobility Instructors and Guide Dog Trainers by individual IGDF
organisalions. The Committee comprises three Board-appointed expert members and is co-chaired by two
Directors.
OBJECTIVES AND ACTIVITIES
The vision of the International Guide Dog Federation is to create a wodd in which people who are blind or have
low vision can access high-quality guide dog services lo live life on their terms.
The mission of the International Guide Dog Federation is to support its members in their efforts to encourage
and advance the provision of guide dogs as a safe means of independent mobility for people who are blind or
have low vision.
In November 2020, the IGDF Board began developing a new strategy. This work was infom)ed by a
comprehensive member survey and was facilitated by Space28E Limited, a London-based strategy consultancy
with expertise in the charity sector. The new strategy was launched in April 2021. The strategy is based on five
pillars. Individual projects and initiatives have been developed to implement each of these key areas. The
strategic pillars, each supported by specific objectives, are..
Govemance and Sustainability. A dynamic, professional, and financially secure organisalion with the
necessary resources and processes lo deliver high-qualily member benefits over the long-lerm.
Global Standards. Provide a global standards framework, for guide dog services lo benefit all users,
dogs, employees, and volunteers.
Global Influencer. We will be known as the 'thought leaderf, and the "global expert. for guide dogs.
welfare, and service standards.
Communication and Engagement. Develop accessible internal and external marketing and
communications lo support member engagement and enhance global influence.
Education. Inspire the development of organisational capability through the sharing of innovative
expertise and knowledge and the provision of professional development.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
During 2021 IGDF continued to review and refine the govemance framework, including policies, procedures, and
committee terms of reference. New policies were developed and adopted. The Register of Members Interests
was also reviewed and updated.
During 2021, IGDF continued actively to the CENITC452 project lo develop European standards for guide and
assistance dogs. In the early months of 2021, IGDF devoted significant lime and resources to the project lo
develop intemalional standards for guide and assistance dogs with NEN, the Royal Dutch Slandardisation
Inslitule, although this initiative came to an end in early 2021.
The IGDF Stsndards were revised and presented to the members in early 2021. Some further amendments
We￿ made following member feedback and the revised Standards were published in July 2021. The revised
Standards are effective from 1st January 2022. AC and DC continue lo work together lo help member
organisalions achieve full compliance with the revised Standards.
The new IGDF website was launched on 14th July 2021. The new website is fully accessible for users of
assistive technology and contains extensive resources for IGDF organisalions to access. These include webinar
recordings and guidance notes.
IGDF worked with Australian accessibility and design experts to redesign the Visionary magazine and bring
production in-house. The magazine is now fully accessible for users f assistive technology and includes new
regular features. The decision to bring production in-house will result in cost savings over the medium term. A
podcast based on the Visionary magazine has also been produced in partnership with Guide Dogs UK. Both are
available on the IGDF website.
No new organisalions became IGDF members in 2021. 1 member left the IGDF, meaning the total membership
reduced to 98 members across 33 different countries.
The Development Committee (DCI works with existing members that have identified development needs and,
also, emerging organisations working toward assessment and IGDF membership in the future. The As a result
of the global Covid-19 pandemic, no on-site development support was provided during 2021. The DC provided
worldwide email, Zoom, and telephone support to nine Enquiring Organisations, twenly-two Applicant
Organisalions and one Member Organisalion.
The DC also reviewed and updated all application forms, guidance notes, documentation and processes relating
lo the provision of development support.
An Education Committee was estsblished in December 2020 to develop high-quality materials for the ongoing
education and development of guide dog professionals around the wodd. The EC reviewed and updated the
GDMI Curriculum in early 2021. This is 8 valuable resource for member organisalions. The EC then launched a
project with Guide Dogs Queensland (Auslralial to develop an online training plafform for guide dog
professionals.
Maln actlvltles undertaken to further the charlty's purposes for the publlc beneflt
In setting our objectives and planning our activities the Trustees have given careful consideration to the UK
Charity Commission's general guidance on public benefit. Access lo services of the International Guide Dog
Federation is open lo all relevant agencies and organisalions meeting or aspiring lo meet the IGDF standards
and, through them, provide high quality guide dog services to people who are blind or have low vision across the
wodd. Under the guidance of the IGDF International Standards, in 2021, member organizations managed over
22,000 working guide dog teams and graduated 2,405 new teams.
Volunteers
The Board, Committee members, and Assessors are all volunteers and receive no payment for their work, apart
from the reimbursement of expenses. The members of the International Guide Dog Federation do have, and
work with, volunteers in their respective countries. There are more than 33,000 volunteers throughout the world
who work with the member organisations of the International Guide Dog Federation. They play a key role in
assisting in the breeding and raising of dogs with professional staff and assisting the organizations with public
relations.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
ACHIEVEMENT AND PERFORMANCE
Internal and external factors
Internal and extemal factors that can affect the Intemalional Guide Dog Federation's achievements and
performance are..
the quality of its Board and its staff
the exlenl of collaboration between member organisations
the availability and competence of Assessors
the emergence of altemalive guide dog or assistance dog standards of a lower standard than those of the
IGDF
the release and promotion of future standards and conditions
implementation of the Strategy
the potential emergence of competitor I regional guide dog or other goveming associations around the
world
changes lo Government legislation or guide dog funding models in member countries
significant changes lo the outcome of fundraising activities of members
disruption to international travel, such as that resulting from pandemic disease
FINANCIAL REVIEW
During the year, the charity was notified of a legacy, the value of which is estimated at approximately £70,000. At
the year end, the legacy had not been ￿ceIved. The income has been recognised during the year and is
included within debtors.
2021 had a surplus income of £78,11812020'. surplus of £61,564).
The financial position of the organisation remains strong with cash in hand of £254,43612020.' £596,235) and an
investment fund balance of £620,673 12020.. £278,765) for total reserves of £937,93812020'. £859,820) al the
end of the year.
Reserves policy
The reserves policy of the International Guide Dog Federation ensures the maintenance of free and
unencumbered financial reserves of a level judged by the Board lo be appropriate lo ensure continuity of core
operations and activity for the forthcoming two-year period. The Finance Committee prepares an annual budget.
which is approved by the Board before the beginning of the relevant financial year.
In July 2021, the Board transferred £300,000 lo the long-lerm investment in Schroders Mulli-Assel Charity Fund.
This money had been designated lo fund the development of an international ISO Standard for guide and
assistance dogs. However, this project was discontinued in April 2021. These funds will now be redirected lo
further develop and strengthen recognition of the IGDF Standards Inlernalionally. The IGDF is currently working
with the United Kingdom Accreditslion Service IUKASI to achieve this. On completion of accreditation by UKAS,
the IGDF will become an accredited certification body under ISO 17065.
The International Guide Dog Federation currently has cash funds of £254,436 which trustees believe are more
than sufficient lo cover the requirement of the Reserves Policy and still provide sufficient resources lo support
the ambitions within the five strategic goals which includes increasing our staffing levels.
The continued disruption to international travel during 2021, meant that IGDF spent much less on accreditation
visits than expected. The global pandemic significantly affected IGDF'S income during 2021. This was due to a
smaller number of guide dogs being produced by IGDF member organisations during 2020, resulting in lower
member fees. The continued disruption will mean that 2022 income will also be lower than pre-pandemic.
An additional member of staff was recruited in June 2021 to meet the increased demands of the new strategy.
Higher staffing costs, the resumption of international travel and continued lower income due to the pandemic
mean that IGDF is expected lo operate at a deficit during 2022.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
Restrlcted funds
Oerek Freeman Scholarshlp
In a career with Guide Dogs UK, spanning 30 years, Derek Freeman was responsible for breeding and raising
around 20,000 puppies. William Thornton (British Columbia Guide Dog Services) and Paul Keymer {Minnesola
Guide Dog Breeding Cenlrel established the Derek Freeman Scholarship in his memory.
The Derek Freeman Scholarships are funded by donations. The funds are held separately from other IGDF
finances, and it is from this specific fund that grants are made.
Grants are in the range of up lo £2,500 and are awarded biennially to staff of Member and Applicant
organisalions of the International Guide Dog Federation. Scholarship funding supports travel, accommodation.
and study at host organisalions during visits designed lo assist the applicant's continuing education in the field of
guide dog breeding and puppy ffiising.
Ken Lord Award
This Award was established by the IGDF Board in 2001 to recognise the lifetime commitment of Ken Lord to the
international guide dog movement. Ken Lord was one of the co-founders of the International Guide Dog
Federation and served as its Chair. Nominees for this award must have been working within the international
guide dog movement for at least 25 years in order lo be eligible for the award. The award is normally presented
at the IGDF biennial conference. The Ken Lord Award is a recognition award and has no financial component.
Principal funding sources
Member subscriptions based on guide dog I client team numbers as well as fees for member assessments
continue lo be the principal funding sources.
Investment Policy
IGDF investment policy has two goals.,
Provide Income lo carry out IGDF purposes in the short tem).
Maintsin and enhance the value of the invested funds to enable IGDF to carry out ils purposes in the long
term. To protect the real capital value over the long-term whilst generating a stsble distribution.
The Investment Policy is reviewed annually by the Board
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of International Guide Dog Federation for the purposes of company lawl
are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees lo prepare financial statements for each financial year. Under company law
the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair
view of the stale of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditure, of the charitsble company for that period. In preparing these financial
stalemenls, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities Statement of Recommended Practice:
make judgements and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the charitable companls transactions and disclose with reasonable accuracy al any lime the financial position of
the charitable company and enable them to ensure that the financial statements comply with the Companies Act
2006. They are also ￿spOnSible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
CHAIR'S REPORT
2021 has been another challenging year for IGDF and its members. Primarily with continued disruption to client
services and breeding programs due lo Covid-19 conditions. In response to this challenge, the IGDF developed
innovative flexibility in support and service for our members. Most notably through online education and
networking webinars. Assessments, for established members, were switched to electronic and online formats lo
avoid further delays in re-assessment. A key achievement of the year was the development of a new five-year
Strategic Plan 'Slrengthening Connections" which sel out detailed objectives across IGDF'S core functions. This
was completed and continues moving forward with feedback and input from our member organizalions.
The Accreditation Committee completed the review of the IGDF Standard's and the revised Stsndards were
launched during 2021. The AC reviewed 3 applications for full membership, although the accreditation of these
organisations has been postponed due to the ongoing global pandemic. The AC completed the development of a
process and procedures to enable assessments to be conducted remotely and a trial assessment took place
during September 2021.
The Development Committee recruited 3 new members during 2021. DC has continued to see demand for their
services and has helped 1 IGDF member. 22 Applicant Organisations and 9 Enquiring Organisations through
electronic communications.
The Communications Committee has continued to work on ensuring all IGDF organisations are kept up to dale
on the latest news, primarily through E-News {9 issues) and Visionary magazine 13 issues). A programme of
knowledge sharing webinars was launched in January 2021. Al least one webinar was held each month, in
addition to interactive online networking events. The new IGDF website went live on 14th July 2021. IGDF
launched a new Discord channel to enable direct member-to-member communication in a safe and secure
environment.
The Education Committee published a revised Curriculum for Guide Dog Mobility Instructors and Guide Dog
Trainers and worked closely with Guide Dogs Queensland to develop an online training platfomi for guide dog
professionals..
At the end of 2021 IGDF has..
98 Member Organisations
22 Applicant Organisations
9 Enquiring Organisalions
6 Affiliate Organisalions
On behalf of the Board and the members of the IGDF, I would like to thank our IGDF volunteers. As a member
driven organizalion, we simply cannot fulfil our mission and objectives wilhoul their support. Their dedication and
attention to detsil is extraordinary, during these difficult conditions. I would also like lo thank two former Board
members who have retired. Wells Jones IUSAI and Kazumasa Oda (Japan) both made an important
contribution lo IGDF over many years.
Lastly, thanks lo our professional team of David Maynard and Clare Pritchett for their diligence, guidance and
support.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Mr W S Thornton
Dale..
16 Seplgmber 2022
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Indgpgndgnt Examiner's Rgport to the Trustegs of Intemational Guido Dog Fgderation {'the
ompany.)
I report lo the Charity Trustees on my examination of the acwunls of the company for the year ended 31
December 2021.
Responsibilities and Basis of Report
As the Trustees of the company land its directors for the purposes of company lawl you are responsible for the
preparation of the accounts in accordan￿ with the requirements of the Companies Act 20061.the 2006 Act'}-
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respe¢t of my examination of the company's
accounts carried out under section 145 of the Charities Act 2011 1.the 2011 Acl'l. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145151{bl of the 2011 A¢t.
Indgpgndgnt Examingr'$ Ststgmgnt
I have completed my examination. l confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the company as required by sertion 386 of the 2006 Act,.
or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'lrue and fairf view which is not a matter considered as part of
an independent examination: or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I have no Concerns and have come across no other mallers in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the acwunts to be reached.
Signed=
I￿Pe
Dated=
16 Septemb8r 2022
Alex Peal Bsc (Honsl FCA DChA
James Cowper Kreslon
Chartered Accountants
Reading Bridge House
George Street
Reading
Berkshire
RG1 8LS
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2021
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2021
Total
funds
2020
Notg
Income from:
Donations and legacies
Charitable activities
Investments
71,568
88.710
12.192
1,512
73,080
88.710
12.194
t,884
115,625
10,607
Total income
172,470
1,514
173.984
f28,If6
Expenditure on:
Charitable activities
125.582
125.582
75,879
Total expenditure
125,582
125,582
75,879
Nel gains on investments
29.716
29.716
9,327
Net movement in funds
76.604
1.514
78.118
61,564
Reconciliation of funds..
Total funds brought forward
Nel movement in funds
840,513
76.604
19,307
1.514
859,820
78.118
T98,256
61,564
Total funds carried forward
917.117
20,821
937,938
859,820
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 12 to 22 fomi part of these financial statements.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
REGISTERED NUMBER: 02376162
BALANCE SHEET
AS AT 31 DECEMBER 2021
2021
2020
Note
Fixed assets
Investments
Current assgts
10
620,673
278, 765
Debtors
Cash at bank and in hand
11
71,196
254,436
1,209
596,235
325,632
597,444
Creditors.. amounts falling due within one
year
12
{8,3671
{16,389J
Net current assets
317,265
58t,055
Total ngt a$$gts
937.938
859,820
Charity funds
Restricted funds
13
13
20,821
917.117
79,307
840,513
Unrestricted funds
Total funds
937.938
859,820
The company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company lo obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance wtth the provisions applicable to entities subject lo
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by=
Mr W S Thornton
Dale..
16 September 2022
The notes on pages 12 to 22 form part of these financial statements.
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
2020
Notg
Cash flows from operatlng actlvltles
Nel cash used in operating activities
15
141,8011
47,836
Cash flows from Investlng actlvltles
Dividends, interests and rents from investments
Purchase of investments
879
1300,0001
Net cash (used Inllprovlded by Investlng actlvltles
1299.9981
879
Change In cash and cash equlvalents Sn the year
Cash and cash equivalents at the beginning of the year
1341.7991
596,235
48.715
547,520
Cash and cash gquivalents at the fynd of thg ygar
16
254,436
596,235
The notes on pages 12 to 22 fom) part of these financial statements
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INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting poli¢igS
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Intemalional Guide Dog Federation meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
slated in the relevant accounting policy.
1.2 Company status
The company is a company limited by guarantee and is incorporated in the United Kingdom and
registered in England and Wales. The statutory directors of the company are the Trustees named on
page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited
to £1 per member of the company.
1.3 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes lo the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 12

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".19 BST (UTC +11 D 111 P 15￿4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting poli¢ig$ l¢ontinugdl
1.4 Income
All income is recognised On￿ the company has entitlement lo the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
Gifts in kind donated for distribution are inclLJded at valuation and recognised as income when they
are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Donated facilities are included al the value lo the company where this can be quantified and a third
paty is bearing the cost. No amounts are included in the financial statements for services donated by
volunteers.
Donated services or facilities are recognised when the company has control over the item, any
conditions associated with the donated item have been met, the receipt of economic benefit from the
use of the company of the item is probable and that economic benefit Can be measured reliably. In
accordan￿ with the Charities SORP IFRS 1021, the general volunteer time of the Friends is not
rewgnised and refer lo the Trustees, report for more information about their ¢onlribution.
On re￿ipt, donated professional services and facilities are recognised on the basis of the value of
the gift lo the Company which is the amoLJnt it would have been willing to pay lo obtain servi￿8 or
facilities of equivalent economic benefit on the open market; a corresponding amount is then
rewgnised in expenditure in the period of receipt.
Income lax recoverable in relation to donations re￿iVed under Gift Aid or deeds of covenant is
recognised at the lime of the donation.
Income lax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
1.5 Expgnditurg
Expenditure is rewgnised once there is a legal or construdive obligation to transfer economic benefit
to a third paty, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance cost are allocated to the applicable expenditure headings.
Support costs are those costs incurred directly in support of expenditure on the objects of the
company and include proje¢t management Carried out al Headquarters.
Charitable activities and Governan￿ costs are costs incurred on the companls operations, inclLJding
support costs and costs relating to the governance of the company apportioned lo charitable
activities.
Expenditure is inclusive of irrecoverable value added tax, which is charged to the Statement of
Financial Activities.
Page 13

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".19 BST (UTC +11 D 111 P 16￿4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting poli¢ig$ l¢ontinugdl
1.6 Foreign ¢urren¢ig$
Monetary assets and liabilities denominated in foreign currencies are translated into slerfing at rates
of exchange ruling al the reporting date.
Transactions in foreign currencies are translated into sterfing al the rale ruling on the date of the
transaction.
Exchange gains and losses are recognised in the Statement of financial aclivilies.
1.7 Invgstmgnts
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured al fair value at the Balance sheet dale, unless the valLJe
cannot be measured reliably in which case it is measured al cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'Gainsl{Losses} on
investments, in the Statement of financial activities.
1.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity
of three months or less from the date of a¢quisition or opening of the deposit or similar acwunl.
1.9 Creditors
Liabilities are re¢ognised when there is an obligation at the Balan￿ sheet dale as a result of a past
event, it is probable that a transfer of economic benefit will be required in selllemenl, and the amoLJnt
of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company
anticipates il will pay to sellle the debt or the amount it has received as advanced payments for the
goods or services it must provide. Provisions are measured al the best estimate of the amounts
required to sellle the obligation. Where the effect of the time value of money is material, the provision
is based on the present value of those amounts, discounted al the pre-tax discount rale that reflects
the risks specific lo the liability. The unwinding of the discount is recognised within interest payable
and similar charges.
1.10 Financial instrumgnts
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instrLJments are initially recognised al transaction value and subsequently
measLJred at their settlement value with the ex￿ptIOn of bank loans which are subsequently
measured al amortised cost using the effective interest method.
Critical accounting ostimatgs and argas of judgement
Eslimales and judgements are continually evaluated and are based on historical experien￿ and other
factors, including expectations of future events that are believed to be reasonable under the
¢ircumslances.
Critical accounting estimates and assumptions..
The company makes estimates and assumptions Con￿rning the future. The resulting accounting
eslimales and assumptions will, by definition, seldom equal the related actual results.
Page 14

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13-.49-.20 BST (UTC +11 D 111 P 17R4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Incomg from donations and lega¢ig$
Unrgstrictgd
funds
2021
Restricted
funds
2021
Totsl
funds
2021
Tol81
fvnds
2020
Donations
Legacies
1,568
70,000
1,512
3,080
70.000
1,884
71,568
1,512
73,080
1,884
Total 2020
612
1,272
1,884
Investment income
Unrestricted Restricted
funds
funds
2021
2021
Total
funds
2021
Total
fvnds
2020
Dividends
12,192
12.192
9, 728
879
Bank interest receivable
12,192
12,194
10,607
Total 2020
10,588
19
10,607
Page 15

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".20 BST (UTC +11 D 111 P 18￿4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Incomg from ¢haritablg activities
Unrestricted
funds
2021
Totsl
funds
2021
Tol81
fvnds
2020
Annual subscriptions
Team fees
Assessments
23,135
55,775
9,800
23.135
55,775
9,800
23,300
82, 125
70,200
88,710
88.710
115,625
Total 2020
115,625
7 15,625
Analysls of expendlture by actlvltles
Support
costs
2021
Total
funds
2021
Total
funds
2020
Expenditure
125,582
125,582
75,879
Total 2020
75,879
75,879
Page 16

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".21 BST (UTC +11 D 111 P 19R4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Analysis of expgnditurg by a¢tivitig$ {¢ontinuedl
Analysis of support costs
Totsl
funds
2021
Total
funds
2020
Activities
2021
Contractor fees
Assessors workshop
Insurance
68,356
3,483
2,251
582
68.356
3,483
2,251
582
37,828
2,503
2,243
615
1,966
7,615
7t,857
1,800
598
Project standards
Collaboration
Board meetings
Assessments
10,574
3,225
4,178
14,240
1,426
870
350
13,239
2,808
10,574
3,225
4.178
14,240
1,426
870
350
13,239
2,808
Visionary- magazine
Website
Seminar
Bank charges
Office expenses
Staff expenses
Professional fees
Independent examination
777
1, 132
345
3,900
2, 700
125,582
125,582
75,879
Total 2020
75,879
75,879
Independent examlner's remuneratlon
2021
2020
Independent examination
Fees payable lo the company's independent examiner in respect of..
Preparation of the fi'nancial statements
1,975
t,890
810
Page 17

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".21 BST (UTC +11 D 111 P 20R4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Stsff costs
2021
2020
Wages and salaries
68,356
37,828
The average number of persons employed by the company during the year was as follows-
2021
No.
2020
No.
Employees
No employee received remuneration amounting lo more than £60,000 in either year.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2020- £NIL).
During the year ended 31 December 2021, expenses tol811ing £225 were reimbursed or paid directly to 2
Trustees (2020- £7,615 to 3 Trustees).
Page 18

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13-.49-.2Z BST (UTC +11 D 111 P 21R4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Fixgd assgt invgstmonts
Listed
Investments
Cost or valuatlon
At 1 January 2021
Additions
278.765
312,192
29.716
Revaluations
At 31 December 2021
620.673
Net book value
At 31 December 2021
620.673
At 31 December 2020
278, 765
11.
Debtors
2021
2020
Due within one year
Trade debtors
452
447
Prepayments and accrued income
70,744
762
71,196
1,209
12.
Creditors: Amounts falling due within one year
2021
2020
Other creditors
93
Accruals and deferred income
8,367
16,296
8,367
16,389
Page 19

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".2Z BST (UTC +11 D 111 P 2￿4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
ststgmgnt offunds
ststement offunds - curront ygar
Balance at
31
Dgcembor
2021
Balance at 1
January
2021
Gain$1
(Losses)
Income Expenditurg
Unrestrlcted funds
General Funds - all funds
840.513
172,470
(125.5821
29,716
917.117
Restrlcted funds
Derek Freeman fund
19,307
1,514
20,821
Total of funds
859.820
173,984
{125.5821
29,716
937.938
Statement of funds - prlor year
Balance at
31
December
2020
Balance at
l January
2020
Gains/
(Losses)
Income Expenditure
Unrestricted funds
General Funds
780,240
126,825
(75,879)
9,327
840,513
Restricted funds
Derek Freeman fund
18,016
1,291
19,307
Total of funds
798,256
128, 116
(75,879)
9,327
859,820
Page 20

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13".49."23 BST (UTC +11 D 111 P 2￿4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
14.
Analysis of ngt assets betwegn funds
Analysis of ngt as$gt$ betwgfyn funds - currgnt year
Unrestricted
funds
2021
Rgstricted
funds
2021
Total
funds
2021
Fixed asset investments
Current assets
Creditors due within one year
620,673
304,811
18,3671
620,673
325.632
18,367)
20,821
Total
917,117
20,821
937.938
Analysls of net assets between funds - prlor year
Unreslriclgd
funds
2020
Restricted
funds
2020
Total
funds
2020
Fixed asset investments
278, 765
578, 137
(76,389)
278, 765
597,444
(76,389)
Current assets
19.307
Creditors due within one year
Total
840,513
19,307
859,820
15.
Reconciliation of net movement in funds to net cash flow from operating activities
2021
2020
Nel income for the year las per Statement of Financial Acliviliesl
78.118
61,564
Adjustments for:
IGainslllosses on investments
Dividends, interests and rents from investments
Increase in debtors
Increaselldecreasel in creditors
129,7161
112.1941
169,9871
(8,0221
(9,327)
fl0,60T)
(491)
6,697
Net cash providgd byl{usgd inl opgrating activitiOS
141,8011
47,836
Page 21

Virtualsignalure Transaction Rel. H8ZQ.L5VV.JPYL 16 S&p Z022 13."49".23 BST (UTC +11 D 111 P 24R4
INTERNATIONAL GUIDE DOG FEDERATION
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Analysis of cash and cash equivalgnts
2021
2020
Cash in hand
254,436
596,235
Analysis of changes in net debt
At1
January
2021 Cash flows
At31
December
2021
Cash at bank and in hand
596.235
1341,7991
254.436
18. Related party transactlons
There were no related party transactions, other than trustee expenses as detsiled in note 9.
Page 22