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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 2022

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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
CONTENTS
Page
Roference and administrative details of the company. its Trustoes and advisers
Trustees, report
Indepeiideiit ¢xamiiieT'S report
Statement of financial activities
10
Balan¢& sheet
Statement of cash flows
12
Notes to the financial statements
13-23

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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees
Mr W S Thomton, Board Chair
Mrs C 8aroni-Pretsch, Vice Chair (Elected VI￿ Chair 22nd September 2022)
Mr S Tanoue, Treasurer ITreasurer from 3rd June 2022}
Mr T Slafford, Chair Standards Committee
Ms C Turc {Vice Chair Retired 22nd September 20221
Mrs K Hayes (Treasurer, resigned 3rd June 20221
Mrs C Bellninger. Chair Communications Committee
Mr A Bouissou lelecled 22 September 20221
Mr D Cleaver (elected 22 September 20221
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 Thomton
Accountants
James Cowper Kreston Audit
Chartered Accountants
Reading Bridge House
George Street
Reading
Bertshire
RG1 8LS
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees Iwho are also Directors of the charity for the purposes of the Companies Act) present their Annual
Report together wth the financial Statements of the Intemation￿ Guide Dog Federation (the company) for the
year ended 31 December 2022.
The Trustee5 confirm that the Annual Repjrt and financial sLitements of the company comply with the current
slalutory requirements, the requirements of the compan￿5 goveming document and the provisions of the
Statement of ReGommended Practice lkniORP), appliGable to Gharities preparing their aGcounts in aGcordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1
January 20191.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document. a deed of trust. and constitutes a limited company, limited by
guarantee, as defined by the Companies ACL
Nomination and appointment of Trustees
The Board of the International Guide Dog Federation is a representative and goveming k>gdy that resc4ves
current issues. oversees Committee and Working Group 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 deterniined by resignation. The Directors rnay stand for tsvo
consecutive four-year terms on the International Guhde Dog Federation Board, thereafter they musl stand down
for a minimum of tsvo years. The Board elects the Chairperson and officers and appoints Committee Chairs and
other such like Officials as required.
Board rneeting5
The Board met thirteen times during 2022.
Organisational structure
The Board of the Intemational Guide Dcg Federation has appointed five working Committees.. The Finan
Committee, Accreditation Committee. Development Committee, Communicats'ons Committee, and the Education
Committee. The objectives of the Federation are achieved through the work of these committees. The Company
Secretary is accountable to the Chairperson and is responsible for the general administration and company
secretarial dulles. The Chairperson conducts meetings with the Company Secretary on at least a monthly basis.
Tha Accrediiation Commillea IACI - Chaired Susan Armstrong (United States). members.. Minna Leppaia
{Finlandl appointed January 2022, Chris Muldoon (United Kingdom) until September 2022, David Grice {United
Kingdom), and Paul Adrian IAu5tralia). The AC has between three and six technical-expert committee members
from around the world. including a Chair appointed by the Board. Ongoing and regular liaison wth 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 utilises around trwenty experienced Guide Dog Mobility InstrLtctors as
Assessors to conduct assessments of organisations. Organizations, accreditations take place every fNe years to
ensure compliance wqth the IGDF Standards. The AC meets in person once a year and conduct monthty
teleconferences to review the poliaes and procedures of the accreditation process. The committee reviews the
completed assessment reports submrtted by the IGDF Assessors.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
The Development Committee (DCI- Chaired by Ivana Merryman Boncori {Denmark, retsred September 20221.
and then succeeded by Lukas Franck (United Stales). The DC members are Jane Bradley (Australia}, Julijana
Malesic (Taiwan), Zuhey Medina-Gonzalez (United Stales. appointed September 2022, Lee Stanway (United
Kingdom), and Bob Proesmans (Belgium retired September 20221. The DC works with member organisations to
advise them on development and improvement plans when requested by the Board or AC. The DC is comprised
of Ihree lo five members Mqth global expeiience in the guide dog industry, including a Chair appointed by the
Board. Ongoing and regular liaison wrth the IGDF Board is directed through the Committee Chair. The DC
meets monthly wa teleconference and in person once a year. The DC has professional and technical
communication wqth members to assist with their future development. The DC also a(fvises Applicant
Organisatsons (those seeking lo apply for membership), as well as Enquiring Organisations (those formalty
working towards accredited membership) in starting up their organisations.
The DC provided SUPf4)rt to nine Enquiring Organisations. tsventy-￿ Applicant Organisations and one Memkr
Organisation.
The DC also reviewed and updated annual report forms. guidance notes. documentation and processes relating
to the provision of development support.
The Standards Committee ISC) Chaired by Tim Stafford. This is a new committee still in the eaty stages of
planning prior lo recruiting committee members. The SC will take over the responsibilty for re￿lem￿ng the
standards from the AC, leawng the AC free to focus on monitoring compliance of those standards Mithin the
membership. The SC is intended to lead the further development of IGDF for example considering becoming an
ISO 17065 Accredited certification bcxjy.
The Finance Comrnittee {FCI Chaired by Seishi Tanoue {Japanl members Christine Benninger IUSAI and
Dale Cleaver {Auslralial. The Committee develops policies and reviews monthly. the finances of the
organization. The committee overseas budgets, monthly accounts, the audit & annual report.
Tho Communication Committeo ensures that memtrer organisations are kepl up to dale with the activities of
the members and the IGDF Board, through the Visionary magaane. the website. and E-News. This committee is
comprised of Chair Christine Benninger (USA). Antoine Bouissou (France) and John Welsman (United
Kingdom).
The Education Cornmittee - CTrchaired by Christine Baroni-Prelsch Ismqtzerlandl and Tim Stafford {United
Kingdom). Succeeded by Paul Adrian IAustralia} September 2022. Committee members. Lukas Franck (United
States), Lee Buckingham (Australial and Sam Tawada lJapanl- The Education Committee develops and
maintains a comprehensive curriculum, and highsuality training resources for the educatton of Guide Dcg
Mobilty Instructors and Guide Dog Trainers for IGDF member organisations.
The Education Committee reviewed and updated the GDMI Cuuiculum in 2022. This is a valuable resource for
member organisations. A major project undertaken by the EC has been the Moodle Project, a project lead by
Guide Dogs Queensland {Australia) to develop an online training plarform for Guide Dog Mobility Instructors and
Guido Dog Trainors.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
OBJECTIVES AND ACTIVITIES
The vision of the International Guide Dog Federation is to create a world in which people who are blind or have
low v7sion can access high¥4ualty guide dog seNce$ to Iwe lrfe on their terms.
The mission of the International Guide Dco Federation is lo Supp￿ its members in their efforts lo encourage
and advance the provision of guide dogs as a safe means of independent mobility for people who are blind or
have low vision.
The IGDF has continued to deliver the strategy.. -Slrengthening Connections". This work was based on Ihe
resLtIts of a comprehensive member sutvey and was facilitated by Space2BE Limited, a London-based strategy
consultancy with expertise in the charity sector. The new strategy was launched in Wil 2021 and reviewed
during the first half of 2022. 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 specrfic objective5.
are..
Govemance and Sustainability- A dynamic, professional, and financially secure organisation wth the
necessary resoLtrces and processes to delwer high-quality member benefits over the long-temi.
Global Standards. Provide a global standards tramework, for guide dog services to benefit all users,
dogs. employees. and volunteers.
Global Influencer. We will be knomn as the Yhought leaderf. and the"global experv. for guide dcgs,
welfare. and service standards.
Communication and Engagement. Develop accessible internal and external marketing and
communications to support mombor ongagomont and onhanco global influ•nc•.
Education. Inspire the development of organisational capability throLEgh the sharing of innovative
expertise and knowledge and the provision of professional development.
During 2022 the IGDF continued to review and refine the govemance framework. including policies. pr(Kedures.
and committee temis of reference. New policies were developed and adopted.
During 2022, the IGDF contributed actively lo the cEN￿c4s2 project to develop European standards for guide
and assistance dogs.
The revised IGDF Standards took effect from 1st January 2022. Both the AC and DC continued to work together
to help member organisations achieve full compliance with the revised Standards. In response lo Covid-related
travel restrictions, IGDF developed a robust process for conducting assessments remotely using digital
technology. Several exists.ng and new organisatsons viere assessed using this process during 2022.
During 2022. the IGDF membership stood at 97 members from 33 drrrerent countries. One member withdrew
their membership, two members merged, and we approved one new member organisalion.
Main activiti8s undertaken to further the charity's purposes for tho public benefit
Sotting our objoctivos and planning our acts'vitios tho Trustoos hava givon, car•ful considoration to tho UK
Charity Commission's general guidance on public benefit. Access to services of the International Guide Dcxj
Federation is open lo all relevant agencies and organisations meeting or aspiring to meet the IGDF standards
and, through them. provide high qLsality guide dog services to people who are blind or have low Msion across the
wodd. Under the guidance of the IGDF Intemational Standards, in 2022. member organizations collectively
managed over 22.000 working guide dog teams and graduated over 2.000 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 lnlemab.onal Guide Dog Federation do have, and
work Mqth, volunteers in their own respective countnes. There are more than 33,000 volunteers IhroughoLrt the
worfd who work Mqth the MeM￿r organisalions of the Intematsonal Guide DCYJ Federation. They play a key role in
assisting in the breeding and raising of dogs wth professional staff oversight.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENT AND PERFORMANCE
Internal and external factors
Internal and exlemal factors that can affect the International Guide Dog Federation's achievements and
performance are..
the quality of its Board and its staff
the extent of collaboration behveen member organisations
the availability and competence of Assessors
the emergence of alternative guide dog or assistance dog standards
implementation of the Strategy
changes lo Government legislation or guide d(0 funding models in member countries
significant changes to the outcome of fundraising activities of members
disiuplion to international travel. such as that resulting from pandemics
FINANCIAL REVIEW
Operating revenue for the year ended 31 December 2022 was £96,687 compared to £160,278 in 2021. The
2021 revenue included a bequest of £70,000 from Mrs Mary Herbert. 2022 expenditure was £123,669 12021..
£125,582 giving an operating deficit of £25.664 12021.. surplus £35,313)- Total revenue for the year which
includes investment and restricted income was £130,70812021', £173,984}.
2022 saw a net investsnenl valuation loss of £63,757 cc4mpared to a net investment valuation gain of £29.716 in
2021.
The overall loss for 2022 was £56,718. The overall surplus for 2021 was £78,118.
The financial position of the organisation remains strong wf(h cash in hand of £293,36512021'. £254,436) and an
investsmenl fund balance of £578.94112021.' £620,673) for a total of £881.220 {2021= £937.9381 at the end of the
year.
Reserves policy
The reserves policy of the Intemational Guide Dog Federation ensures the maintenance of free and
unencumbered financial reserves of a level judged by the Board to be appropriate to 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 Juty 2021, the Board transfeffed £300,000 to the IDn*temi investsment in Schroders Mutti-Asset 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 Mqll now be redirected to
fvrther develop and strengthen recognition of the IGDF Standards Intemationally. The IGDF is currently working
with the United Kingdom Accreditation Service {UKASI lo achieve this. On completion of accreditation by UK4S,
the IGDF will become an accredited certrfication body under ISO 17065.
The Intemational Guide Dog Federation currently has cash funds of £293,365 wthich trustees believe are more
than suffiaent to cover the requirement of the Rese￿eS Policy and still provide sufficient resources lo suppc41
the ambiti￿$ wthin the five strategic goals which in¢ludes increasing our staffing levels. In November 2022, the
Board approved the investment of £150,000 in the Sehroders Charity Multi Asset Income Fund. This is a unit
trust investment designed to generate dividend income. Dimdend income will be drawn down and used to
support the organisation's charitable activities.
The continued disruption to intemational travel during 2022, meant that IGDF spent much less on accreditation
visits than expected. The global pandemic significantly affected IGDF'S income during 2022. This was due to
smaller number of guide dogs being produced by IGDF member organisations during 2021, resulting in lower
member fees.
In response to this significant drop in income, IGDF undertook a detailed review of the membership fee structure
during 2022. A new fee structure was developed, based on member organisation revenue rather than the
number of guide dogs trained. This spreads the cost of running the organisation more equitably among the
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
members and reduces IGDF'S dependence on the team fee income of a small number of the largest members.
The new fee structUTe was announced in September 2022 and is effective from 1st January 2023. The Board
believes that the new fee structure will generate a more stable and sustainable revenue to allow the organisalion
to deliver the current strategic plan. This was the firsl review of membership fees since 2012.
2022 was the first full year of the new staffing structure. Higher staffing costs, the resumption of international
travel and continued lower income due to the pandemic meant that IGDF operated at a deficit during 2022 as
predicted. The operating deficit was £25,664. There was also a significant market valuation loss of £63.757.
Rostricted funds
Derek Freeman Scholarship
In a career with Guide Dogs UK. spanning 30 years. Derek Freeman was responsible for breeding and raising
around 20,000 puppies. William Thornton (Brit15h Columbia Guide Dog Service51 and Paul Keymer (Minnesota
Guide Dog Breeding Centrel established the Derek Freeman Scholarship in his memory.
The Derek Freeman Scholarships are funded through donation. The funds are held separately from other IGDF
finances, and it is from this specrfic fund that grants are made.
Grants are in the range of up to £2,500 and are awarded biennialty tr) staff of Member and Applicarrt
organisations of the International Guide Dog Federation. Scholarship funding supports travel, accommodation,
and study at host organisations during visits designed to assisl the applicanvs continuing education in the field of
guide (k)g breeding and puppy raising.
Ken Lord Award
This Award was established by the IGDF Board in 2001 to recognise the lrfelime commitment of Ken Lord tr) the
international guide dog movement. Ken Lord was one of the co-founders of the International Guide D
Federation and seNed as its Chair. Nominees for this award must have been working within the international
guide dog movement for at least 25 years to be eligible for the award. The award is normally presenled at Ihe
IGDF biennial conference. The Ken Lord Award is a recognition award and has no financial comwnent.
Principal funding sources
Member 5ub5criplions based on guide dog team numbers as well as fees for member as5essment5 cyjntinue to
be the principal funding sources.
Investment Policy
IGDF investment policy has kn goals;
Provide Income to carry out IGDF purposes in the short term.
Maintain and enhance the value of the invested funds lo enable IGDF to carry out its purposes in the long
term. To protect the real capital value over the long-lerm lthilst generating a stable distribution.
Tho Invostrmant Policy is roviowod annually by th• Board
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of International Guide Dc>J Federation f(￿ the puwes 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 Practi￿1.
Company law requires the Tnjslees to 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 state of affairs of the charitable company and of the incoming resources and application of resources.
including the income and expenditure, of the charitable company for that period. In preparing these financial
slalements, the Trustees are required to-
select suitable accounting policies and then apply them consistently.,
observe the methods and principle5 in the Charities Statement of RecommerKled Practi￿.,
make judgements and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
charitable company wll continue in operation.
The Trustees are responsible for keeping adequate accounting records that are suffiaent to show and explain
the charrtable company's transactions and disdose with reasonable accuracy at any time 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 responsible for safeguarding the assets of the charitable company and hen￿ for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
CHAIR'S REPORT
The Board undertcok a review of the current strategic klan "Strengthening Conneclions" in earty 2022. The
remew work was reflective of the feedback from our detailed membership suThey. undertaken by UK-based
strategy consuttants Space2BE. This resulted in refinements to the strategy. which were presented to members
at a webinar in June.
The Board met in person for the first time since befofft the pandemic in May in Vancouver, Canada. We also had
a joint meeting wth the Board of Assistance Dogs Inlemalional IADII. Discussions were held to explore potential
further collaboralK)n belween the Iwo charities. Many important areas for future collaboration were identified,
including acce5S to webinars. drawng up a new Memorandum of Understanding. access to each other's
conferences. and the alignment of our international standards. This active collaboration be￿een the leading
global organisations for guide and assistance dogs will facilitate the charilable objectives of both organisations
and those of our respective mernber5.
The Accredrtaknon Committee. under challengiThJ conditions. Successful￿ conducted 23 remote accreditations
during 2022, including accreditations for 3 new members. This robust proce55 enabled IGDF to continue to
monitor compliance with the IGDF Standards. My congratulations to the AC and the assessors who made this
possible. During 2023 aCcred1L￿IOnS wll once again be conducted on sile as per our normal prccess.
The DC has continued to see demand for their services and has assisted 1 IGDF member, 22 Applica
Organisations and 9 ETh4uiring Organisations.
The Communications Committee has continued to work on ensuring all IGDF organisations are kept up lo date
on the latest news, primarily through E-News {9 issues) and Visionary magaane {3 issues). At least one webinar
was held each month. in addrt￿jn to interactive online nefv￿rkIng events_ A major review of website content was
undertaken during the year and a Social Media Strategy was developed and approved for implementation during
2023.
The Education Committee continued to Work closely wth Guide D￿J$ Queensland to develop an online training
plafform for Guide Dog Mobilty Instructors and Guide Dog Trainers. The plattom underwent extensive user
testing late 2022 and will be launched early 2023.
At the end of 2022 IGDF has..
97 Member Organisations- 33 Countries
5 Affiliate Organisations
18 Applicant Organisations
7 Enquiring Organisations
The Standards Committee continues to explore the risks and opportunrtie5 of becoming a fomal certtficati¢
On behaw of the Board and the members of the IGDF, I would like to thank our IGDF volunteer5. As a member
driven organizalion. we simply cannot fuffil our mission and objectives wlhout their 5UPPOrt. Their dedication and
attention to detail is extraordinary, during these difficult conditions. I would also like to thank kn fomier Board
members who have retired. chriStir￿ Turc {Francel and Karen Hayes (Australia) both made an important
contribution to IGDF over many year5. 1 would alyLJ like to thank our office hosts, Guide Dogs UK for their
outstanding support.
Lastly, thanks to our professional team in the UK, David Maynard and Clare Prrichett for their (liligence, guidance,
and support.
Approved by order of the members of the board of TDJslees and signed on their behalf by.
Mr W S Thornton
Dale= 19 May 2023
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Independent Exarninerfs Report to the Trustees of International Guide Dog Federation (lhe
companrf)
report lo the charity Trustee5 on my examination of the account5 of the company for the year ended 31
December 2022.
Responsibilities and Basi5 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 accoLtnls in accordance wqth the requirements of the Companies Act 20061'the 2006 Act'i.
Having s*isfied myself that the accounts of the company are not required lo be audited under Part 16 of the
2006 Act and are eligible for IndeF￿ndent examinats'on, I report in respect of my examir¢ation of the companys
accounts carried out under section 145 of the CharitEs Act 2011 I'lhe 2011 Acl'l. In carrying out my examination
I have followed the Directicrf)s given by the Charity Commission under section 145(5llb} of the 2011 Act.
Indapondant Examiners Statsment
I have completed my examinatiC￿. I confimi that no matter5 have come to my attention in ¢)Jnnection with the
examination gtving me cause lo believe=
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act
or
the accounts do not accord wth 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 Irue and fair. view which is not a matter considered as part of
an independent examination-, or
the accounts have not been prepared in accordance Mqth the methods and piinaples of the Statement of
Recommended Practice for accounting and reporting by charities applicable lo chaiities preparing their
accounts in acccfdance with the Financial Reporting Slandard applicable in the UK and Republic of
Ireland IFRS 102).
I have no concerns and have come across no other matters in connection with the examination to
attention should be drawn in this report in order to eTh3ble a proper understanding of the accounts to be reached.
Signed:
P,
Dat•d.. 19 May 2023
Alexander Peal Bsc IHons} FCA DChA
James Cowper Kreston Audit
Chartered Accountants
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Charitable actimties
902
95,820
22,259
11,684
12,586
95,820
22.302
73,080
88,770
12. 194
Investments
Total income
118.981
11.727
130.708
173.984
Expenditure on:
Charitable actimties
123,669
123,669
125,582
Total expenditure
123,669
123.669
125.582
Nel Ilossesllgains on investments
163,7571
163.7571
29,716
Net rnovem8nt in funds
168.4451
11.727
156.7181
78.118
Reconciliation of funds:
Total funds brought forward
Nel movement in funds
917.117
168.4451
20,821
11.727
937,938
156.7181
859,820
78.118
Total funds carried forward
848,672
32.548
881.220
937,938
The Statement of Financial Activities includes all gains and losses recognised in the year.
The note5 on pages 13 to 23 form part of these finan￿al statements.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
REGISTERED NUMBER: 02376162
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Note
Fixed assets
Investments
Current assets
10
578.941
620.673
Debtors
11
15,021
293.365
71, 196
254.436
Cash at bank and in hand
308.386
325.632
Credrtors= amounts falling due wthin one
year
12
16,1071
(8,367)
Net current assets
302.279
317.265
Total net assets
881.220
937.938
Charity funds
Restricted funds
13
32.54B
848.672
20.821
917.117
Unrestricted funds
13
Total funds
881.220
937,938
The company was entrtled to exemption from audit under section 477 of the C(wnpanies Act 20C6.
The members have not required the company to obtain an audit for the year in question in accfjrdance with
section 476 of Companies Act 2006.
The Trustees aCknO￿edge their reswnsibilities for compfwng with the requirements of the Act wth respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance y￿th the provisions applicable to entities subject to
the small companies regime.
The ffinancial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Mr W S Thornton
Dale= 19 May 2(Y23
The notes on pages 13 to 23 fom part of these financial statements.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Note
Cash flows from operating activitios
Nel cash used in operating actimties
15
38,652
(41,801)
Cash flows from investing activities
Dimdends, interests and rents from investments
Purchase of investments
277
(300,OOOJ
Net cash provided byl(used &nl investing activitie5
277
1299,9981
Change in cash and cash equivalents in the year
Cash and cash equivalents al the beginning of the year
38,929
1341,7991
596.235
254,436
Cash and cash equivalenis ￿ the and of the year
293,365
254.436
The notes on pages 13 to 23 form part of these finan￿al statements
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VYbJsk9un*urnTransorbc￿ Ref. eK3H4QCW-JM72 19 May2023 12A2..$3 88T{Lrrc +110 111 P Isr25
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policie5
1.1 Basis of preparation of financial statements
The financial slalements have been prepared in accordance wlh the Charities SORP {FRS 1021
Accountsng and Reporting by Charrties-. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance writh the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 1021 (effective 1 January 2019}. the Financial Repotting Standard
applicable in the UK and Republic of Irel￿d {FRS 1021 and the Companies Act 2006.
International Guide Dog Federation meets the definition of a public benefit entsty under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othermse
stated in the relevant accounting policy.
1.2 Company status
The company is a ￿MpanY limited by guarantee and is incorporated in the United Kingdom and
registered in England and Wales. The statutory directors ol the company are the Trustees named on
page 1. In the event of the company being wound up. the liabilty 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 al discretion of the Truslees in
furtherance of the general objecb'ves of the company and which have not been designated for other
purposes.
Restricted funds are funds ￿lch are to be used in accordance wtth specffic restrictions imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such fund5 are charged against the specific fund. The aim and use of each restricted
fund is Set out in the note5 to the financial statement5.
Investment income, gains and losses are allocated to the appropriate fund.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policie5 Icontinuedl
1.4 Income
AJI income is recoJni5ed once the company has entillement to the income, it is probable that the
inGome wll be received and the amount of inGome reGeivable Gan be measured reliably.
Gifts in kind donated for distribution are included at valuation and recognised as income when they
are distributed to the projects. Grfts donated for resale are included as income when they are sold.
Donated facilities are included al the value to the company where this can be quanlrfied and a third
paty is bearing the cost. No amounts are included in the financial statements for seTrices donated by
volunteers.
Donated seNices or facilrties are recognised the company has contTd over the item, any
conditions associated with the donated item have been mel, 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
accordance with the Charities SORP IFRS 1021, the general volunteer trme of the Friends is not
recconised and refer to the Trustees. report for more infomiation about their contribution.
On receipt, donated professional services and facilitie5 are recoJni5ed on the basis of the value of
the gtft to the company Mthich is the amount it would have been wlling to pay to obtain services or
facilities of equÉvalent economic beneff( on the open market. a corresponding amount is then
recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gfft Aid or deeds of covenant is
reccgnised at the lime of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit
to a third party, it is probable that a transfer of economic beneffts will be required in se￿ement and
the amount of the obligation can be measured reliably.
AJI expenditsjre is accounted for on an accruals basis. AJI expenses including SUPkYJrt costs and
govemance cost are allocated to the applicable expenditure headings.
Support Costs are those costs incurred directly in support of expenditure on the object5 of the
company and include project management Ca￿led out at Headquarters.
Charitable activities and Governance costs are costs incurred on the companls operations, including
support costs and costs relating to the govemance of the company apwb'oned to charitable
act"vrties.
ExpeTrJrture is inclusive of irrecoverable value added tax. which is charged to the Statement of
Financial Activities.
Expenditure on charitable activities is in¢xrred on directly undertaking the activilies ￿lch further the
company's objectives. as well as any associated support costs.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policie5 Icontinuedl
1.6 Foreign currencies
Monetary assets and liabilities denominaled in foreign currencAes are translated into 5teding at rates
of exchange ruling at the rewting date.
Transactions in foreign currencies are translated into steding at the rate ruling on the date of the
transaction.
Exchange gains and losses are reccgnised in the Statement of financial actiwties.
1.7 Investments
Fixed asset investments are a fonm of financial instrumenl and are initially recognised al their
transaction cost and subsequently measured at fair value al the Balance sheet date, unless the value
cannot be measured reliably in which case it is measured at cost less impairment. Investment gains
and losses. whether realised or unrealBed, are combined and presented as 'Gainsl{Lossesl on
investments, in the Statement of financial actiwties.
1.8 Cash at bank and in hand
Cash at bank and in hand indudes cash arKI short-term highly liquid investments Mqth a short malurty
of three months or less from the date of acquisition or opening of the dep)sit or similar account.
1.9 Creditors
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably. Liabilities are recognised al the amount that the company
antiapales il will pay to settle the debt or the amount it has received as advanced payments for the
gocxls or services il must provide. Provisions are measured at the best eslimale of the amounts
required to settle 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 at the pre-tax discount rate that reffects
the risks specffic lo the liability. The unmqnding of the discount is recognised within interest payable
and similar charges.
1.10 Financial instruments
The company only has financial assets and financial liabilities of a kind that qualrfy as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value wlh the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
Critical accounting estimates and areas of judgement
Estimates and judgements are conlinualty evaluated and are based on historical experien￿ and other
factors. including expectations of future events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions"
The company makes estimates and assumptions conceming the future. The resulting accounting
estimates and assumptions wqll. by definition, seldom equal the related actual results.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Income frorn donations and legacies
Unrestricted Restricted
funds
funds
2022
2022
Total
fund5
2022
Total
funds
2021
Donations
902
11,684
12,586
3,080
70.oc
Legacies
902
11,684
12,586
73,080
Total 2021
71,568
1.512
73,080
Investmem income
Unrestricted Restricted
funds
funds
Total
funds
Total
funds
2022
2022
2022
2021
Dimdends
22,025
234
22.025
277
12.192
Bank interest receivable
43
22,259
43
22,302
12, 194
Total 2021
12, 192
12,194
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Income frorn charitable activities
Unrestricted
funds
2022
Total
fund5
2022
Total
funds
2021
Annual subscriptions
Team fees
25.710
60.610
9,500
25.710
60.610
9.500
23.135
55. 775
9,800
Assessments
95,820
95,820
88,710
Total 2021
88,710
88,710
Analysis of expenditure by activities
Support
Total
funds
2022
Total
funds
2021
05t5
2022
Expenditure
123,669
123.669
125,582
Total 2021
125,582
125,582
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Analysi5 of expenditure by activities {continued)
Analysis of support costs
Total
funds
2022
Total
funds
2021
Activities
2022
Contractor fees
Assessors workshop
Insurance
Project standards
Collaboration
85.242
85,242
68.356
3,483
2.251
582
2.317
607
2.317
607
4,350
17,221
111
4,350
17,221
111
Board meetings
Assessments
Visionary- magazine
Website
Seminar
Bank charges
Office expenses
Staff expenses
Professional fees
10.574
3.225
4.178
14.240
1.426
870
3.769
3.769
622
022
370
370
350
4,614
3,102
4.614
3.102
13,239
2,808
Independent examination
123,669
123,669
125,582
Total 2021
125,582
125,582
Independent examinerfs remuneration
2022
2021
Independent examination
2,152
1.975
Fees payable lo the companls independent examiner in respect of:
Preparation of the financial statements
950
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Staff costs
2022
2021
Wages and salaries
85,242
68,356
The average number of persons employed by the company during the year was as follows:
2022
2021
Employees
No emptoyee re￿iVed remuneration amounting to more than £60,000 in either year.
Trustees. rernuneration and expenses
During the year, no Trustees received any rernuneration or other benefits (2021- £NIL).
During the year ended 31 December 2022. expenses toialling £2.287 were reimbursed or paid directy to
3 Trustee5 (2021- £225 to 2 Trustees).
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
10.
Fixed a55et investments
Listed
investments
Cost or valuation
At 1 January 2022
Additions
620,673
22,025
(63,7571
Revaluations
At 31 December 2022
578,941
Not book value
At 31 December 2022
578,941
At 31 December 2021
620.673
11.
Debtors
2022
2021
Due within one year
Trade debtors
452
Prepayments and accrued income
15,021
70. 744
15,021
71. f 96
12.
Creditors: Amounts falling due within one year
2022
2021
Accruals and deferred income
6.107
8.367
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
13.
Statement of funds
Statement of funds - current year
Balance at
31
Gainsl December
(Losses)
2022
Balance at 1
January
2022
Income Expenditure
Unrestricted funds
General Funds
917,117
118,981
(123,669)
(63,757)
848,672
Restricted funds
Derek Freeman fund
20,821
11.727
32,548
Total of fund5
937.938
130,T08
(123,669)
{63.757)
881,220
ststement of funds - prior year
Balance at
31
Decembar
2021
Balance at
1 January
2021
Gains/
(Losses)
Income Expenditure
Unrestricted funds
General Funds- all funds
840,513
172,470
(125,582)
29,716
917.117
Restricted funds
Derek Freeman fund
19.307
1,514
20.821
Total of funds
859.820
173.984
(125,582)
29.716
937.938
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VYbJsk9un*urnTransorbc￿ Ref. eK3H4QCW-JM72 19 May2023 12A2..$3 88T{Lrrc +110 111 P 24r25
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
14. Analysis of net assets between funds
Analysis of net assets between funds- current year
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
Fixed asset investments
578,941
275.838
16.1071
578,941
308,386
(6,1071
Current assets
Creditors due Mfjthin one year
32,548
Total
848,672
32,548
881,220
Analysis of net assets betwaan funds- prior yaar
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2021
Fixed asset investments
620,673
304,811
(8.367)
620.673
325,632
(8.367)
Cuffenl assets
20.821
Creditors due wilhin one year
Total
917.117
20,821
937,938
15.
Reconciliation of net movement in funds to nat eash flow from oporating activities
2022
2021
Nel incomelexpenditure for the year la5 per Statement of Financial
Activities)
{56,718)
78,118
Adjustments for:
{Gains)￿O$se$ on investments
Dimdends. interests and rents from investments
Decreasellincreasel in debtors
Decrease in creditors
63.757
{22,302}
56,175
(2,260)
(29, 716)
(12, 194)
(69,987)
{8,022)
Net cash provided byl(used inl oporaiing a¢iivitiès
38,652
(41.801)
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
16. Analysi5 of cash and cash equivalents
2022
2021
Cash in hand
293,365
254,436
17. Analysis of changes in nol debt
At1
January
2022 Cash flows
At31
December
2022
Cash at bank and in hand
254.436
38.929
293,365
18. Related party transactions
There were no related paty transactions, other than trustee expenses as detailed in note 9.
Page 23