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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 2023

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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the Company, its Trustees and advisers
Trustees. report
Independent examinerfs report
10
Statement of financial activities
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14-24

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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 2023
Trustees
Mr W S Thornton, Board Chair
Mrs C Baroni-Pretsch. Vice Chair
Mr S Tanoue, Treasurer
Mr T Stafford, Chair Standards Committee
Ms C Benninger. Chair Communications Committee
Mr A Bouissou
Mr D Cleaver
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 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)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees {who are also Directors of the charity for the purposes of the Companies Act) present their Annual
Report together with the financial statements of the Inlemational Guide Dog Federation (the company) for the
year ended 31 December 2023.
The Trustees confirm that the Annual Report and financial statements of the company comply with the current
statutory requirements, the requirements of the companrfs goveming document and Ihe provisions of the
Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance
with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2015).
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 Act.
Nomination and appointment of Trustees
The Board of the International Guide Dog Federation is a representative and governing body thal resolves
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 Federalion.
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 iwo
consecutive four-year terms on the Intemational Guide Dog Federation Board, thereafter they must stand down
for a minimum of two years. The Board elects the Chairperson and offi￿rS and appoints Committee Chairs and
other such like Officials as required.
Board meetings
The Board met twelve times during 2023.
Organisational structure
The Board of the International Guide Dog Federation has appointed six working Committees.. The Finance
Committee, Accreditation Committee, Development Commitlee, Communications Committee, Standards
Committee, and the Education Committee. The objectives of the Federation are achieved Ihrough the work of
these committees. The Company Secretary is accountable to the Chairperson and is responsible for Ihe general
administration and company secretarial duties. The Chairperson conducts meelings with the Company Secreiary
on at least a monthly basis.
The Accreditation Committee (AC) - Chaired Susan Armstrong (United States- Chair to August 2023), Acting
Chair Tim Stafford (United Kingdom, appointed August 2023), members.. Daisy Holt (Australia, appointed
February 2023), Tamer Mourad (USA, appointed February 2023), Minna Leppala (Finland), David Grice (United
Kingdom), and Paul Adrian (Australia). The AC has between three and six technical-expert commitlee 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 monitoring compliance with the technical standards of
member organisations. The committee utilises around twenty experienced Guide Dog Mobility Inslructors as
Assessors to conduct assessments of organisations. Organizations, accreditalions lake place every five years to
ensure compliance with the IGDF Siandards. The AC meets in person On￿ a year and conduct monthly
teleconferences to review the policies and procedures of the accreditation process. The committee reviews the
completed assessment reports submitted by the IGDF Assessors.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Development Committee (DC) Chaired by Lukas Franck (United States). The DC members are Jane
Bradley (Australia), Julijana Malesic (Taiwan), Zuhey Medina-Gonzalez (Uniled States), and Lee Stanway
(United Kingdom). 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 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 meets monthly via teleconference and in
person once a year. The DC has professional and technical communication with members to assist with their
future development. The DC also advises Applicant Organisations (those seeking to apply for membership}, as
well as Enquiring Organisations (those formally working towards accredited membership) in starting up their
organisations.
The DC provided support to eight Enquiring Organisations, twenty-three Applicant Organisations and one
Member 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 (SC) - Chaired by Tim Stafford (United Kingdom), members Christine Baroni-
Pretsch (Switzerland), Barry O'Toole (United Kingdom, appointed October 2023), Jim Kessler (Uniled States,
appointed October 2023), and Nicola Cotton {Australia, appointed October 2023).
The SC has taken over the responsibility for reviewing the standards from the AC, leaving the AC free to focus
on monitoring compliance of those standards within the membership. The SC has recruited Standards Review
Panels to work on the review of all IGDF Standards during 2024.
The Finance Committee {FC) - Chaired by Seishi Tanoue {Japan) with members Christine Benninger {USA)
and Dale Cleaver (Australia). The Committee develops policies and reviews monthly, Ihe finances of the
organization. The committee overseas budgets, monthly accounts, the audit & annual report.
The Communication Committee (CC) ensures that member organisations are kept UP lo date with the
activities of the members and the IGDF Board, through the Visionary magazine, the website, and E-News. This
committee is comprised of Chair Christine Benninger (USA), Antoine Bouissou (France) and John Welsman
(United Kingdom).
The Education Committee (EC) - Chaired by Paul Adrian (Australia, to June 2023) Succeeded by Lee
Buckingham (Australia) in November 2023). Committee members, Lukas Franck (United States}, Melinda
Bowden (Australia, appointed July 2023), Ben Cawley (United Slates, appointed August 2023), Yuko Inoue
(Japan, appointed July 2023) and Sam Tawada (Japan, retired August 2023). The Education Committee
develops and maintains a comprehensive curriculum, and high-quality training resources for the education of
Guide Dog Mobility Instructors and Guide Dog Trainers for IGDF member organisations.
The Education Committee reviewed and updated the GDMI Curriculum in 2023. This is a valuable resource for
member organisations.
The IGDF Education Site was launched in April 2023. This is a digital leaming library of high-quality education
resources for Guide Dog Mobility Instructors and Guide Dog Trainers. This resource was developed with
significant input from Guide Dogs Queensland, who allocated expert staff to this project.
The Education Committee is now working to further develop this resource, with the objective of transforming this
from a learning library to a comprehensive online education and certification system for Guide Dog Mobility
Instructors and Guide Dog Trainers.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
OBJECTIVES AND ACTIVITIES
The vision of the Intemational Guide Dog Federation is to create a world in which people who are blind or have
low vision can access high-quality guide dog services to live life on their tems.
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.
The IGDF has continued to deliver the strategy: -strengthening Connections" This work was based on the
results of a comprehensive member survey and was facilitated by Space2BE Limited, a London-based strategy
consultancy with expertise in the charity sector. The new strategy was launched in April 2021 and reviewed in
early 2022 and again in April 2023. 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-
Governance and Sustainability. A dynamic, professional, and financially secure organisation with the
necessary resources and pro￿sseS to deliver high-quality member benefits over the long-term.
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"ihought leaderf and the"global expert" for guide dogs.
welfare, and service standards.
Communication and Engagement. Develop accessible intemal and external marketing and
communications to support mernber engagement and enhance global inftuence.
Education. Inspire the development of organisational capability through the sharing of innovative
expertise and knowledge and the provision of professional development.
During 2023 the IGDF continued to review and refine the govemance framework, including policies, procedures,
and committee terms of referen￿. New policies were developed and adopted. IGDF plans to develop a new
strategy during early 2024.
The 2023 IGDF Conference took place in Vancouver, Canada in April 2023, hosted by BC & Alberta Guide Dogs.
It was attended by over 250 delegates from IGDF organisalions around the world and showcased the latest
research and best practice in the guide dog sector.
During 2023, the IGDF contributed actively to the cEN￿c4s2 project to develop European standards for guide
and assistance dogs.
In-person assessments resumed in 2023, following the suspension of all assessments in 2020 and 2021 due to
the global Covid-19 pandemic, and remote assessments during 2022. A total of 26 assessments were
completed during the year, including follow-up assessments for 3 organisations admitted to membership as a
result of remote assessments.
During 2023, the IGDF membership rose to 99 members from 34 different countries. Two new organisations
were admitted to membership during 2023.
Main activities undertaken to further the charitable purposes
Setting our objectives and planning our activities the Trustees have given, careful consideration to the UK
Charity Commission's general guidan￿ on public benefit. Access to services of the Intemational Guide Dog
Federation is open to all relevant agencies and organisations meeting or aspiring to meet the IGDF standards
and, through them, provide high quality guide dog services to people who are blind or have low vision across the
world. Under the guidance of the IGDF Intemational Stsndards, in 2023, member organizalions collectively
managed over 22,000 working guide dog teams and graduated over 2,000 new teams.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
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 Intemational Guide Dog Federation do have, and
work with, volunteers in their own respective countries. There are more than 33,000 volunteers throughoul the
world who work with the member organisations of the Intemational Guide Dog Federation. They play a key role in
assisting in the breeding and raising of dogs with professional staff oversight.
ACHIEVEMENT AND PERFORMANCE
Internal and extemal factors
Intemal and extemal factors that can affect the Intemational Guide Dog Federation's achievements and
performance are..
the quality of its Board and its staff
the extent of collaboration between member organisations
the availability and cornpetence of Assessors
the ernergence of alternalive guide dog or assistan￿ dog standards
implementation of the Strategy
changes to Government legislation or guide dog funding models in member countries
significant changes to the outcome of fundraising activities of members
disruption to intemational travel, such as that resulting from pandemics
FINANCIAL REVIEW
Revenue for the year ended 31 December 2023 was £249,205, compared to £130,708 in 2022. 2023 was the
first year of the new membership fee structure, which saw total income from membership subscriptions increase
from £89,110 in 2022 to £176,750 in 2023. 2023 expenditure was £185,575 (2022: £123,669) giving an operating
surplus of £18,875 (2022 operating deficit- £26,982).
2023 saw a net investment valuation gain of £11,242. compared to a net investment valuation loss of £63,757 in
2022.
The overall surplus for 2023 was £74,872. The overall loss for 2022 was £56,718. The financial posilion of the
organisation remains strong with cash in hand of £185,439 (2022.. £293,365) and an investment fund balance of
£763,286 (2022: £578,941) for a total of £948,725 (2022: £872,306) at the end of the year.
Reserves Policy
The reserves policy of the Intemational Guide Dog Federation ensures the Maintenan￿ of free and
unencumbered financial reserves of a level judged by the Board to 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.
The International Guide Dog Federation currently has cash funds of £185,439 which trustees believe are more
than sufficient to cover the requirement of the Reserves Policy and still provide sufficient resources to support
the ambitions within the five strategic goals which includes increasing our slaffing levels. In January 2023, IGDF
invested £150,000 in the Schroders Charity Multi Asset Income Fund. This is a unit trust investment designed to
generate dividend income. Dividend income is drawn down quarterty and used to support Ihe organisation's
charitable activities.
In response to the significant drop in income experienced during the global pandemic, IGDF undertook a detailed
review of the membership fee structure during 2022. A new fee slructure 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 members and reduces IGDF'S dependence on the team fee income of a
small number of the largest members. The new fee structure was effective from 1st January 2023. On the basis
of 2023 revenue, the Board is satisfied that the new fee struclure is achieving the objective of generating a more
stable and sustainable revenue to allow the organisation to deliver the current strategic plan. This was the first
review of membership fees since 2012.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Restricted 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 Thomton (British Columbia Guide Dog Services) and Paul Keymer (Minnesota
Guide Dog Breeding Centre) established the Derek Freeman Scholarship in his memory.
The Derek Freeman Scholarships are funded through donation. The funds are held separalely from other IGDF
finances, and it is from this specific fund that grants are made.
Grants are in the range of up to £2,500 and are awarded biennially to staff of Member and Applicant
organisations of the International Guide Dog Federation. Scholarship funding supports travel, accommodation,
and study at host organisations during visits designed lo assist the applicant's continuing education in the field of
guide dog breeding and puppy raising.
The following Derek Freeman Scholarship awards were approved in 2023 and announced at the 2023 IGDF
Conference in Vancouver..
£2,000 to Guide Dogs Westem AustralialEverbility- Australia
£1,075 to Vision Australia Seeing Eye Dogs - Australia
£2,500 to Royal Society for the Blind - Australia
£2,000 to Danish Association of the Blind - Denmark
£1,610 to Leader Dogs For The Blind - USA
Ken Lord Award
This Award was established by the IGDF Board in 2001 to recognise the lifetime commitment of Ken Lord to the
intemational guide dog movement. Ken Lord was one of the co-founders of the Intemational 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 to be eligible for the award. The award is normally presented al the
IGDF biennial conference. The Ken Lord Award is a recognition award and has no financial component.
IGDF Principal funding sources
Member subscriptions based on organisation revenue constitutes the principal funding source.
Investment Policy
IGDF investment policy has two goals"
Provide Income to carry out IGDF purposes in the short tem.
Maintain and enhance the value of the invesled funds to enable IGDF to cary out its purposes in the long
term. To protect the real capital value over the long-term whilst generating a stable distribulion.
The Investment Policy is reviewed annually by the Board.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of Intemational Guide Dog Federation for the purposes of company law)
are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounling Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law
the Trustees must 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
statements, 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 concem basis unless it is inappropriate lo presume that the
charitsble company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitable companls transactions and disclose with reasonable accuracy at any time the financial posilion of
the charitable company and enable them to ensure that the financial statements comply wilh the Companies Act
2006. They are also responsible 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
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
CHAIR'S REPORT
In April, 2023, the IGDF delivered its first Conference since 2018, hosted by BC & Alberta Guide Dogs in
Vancouver, Canada. The event was well-attended with over 250 delegales attending from over 30 counlries.
Plans are underway for our 2025 Conference, which will take place at Warwick University Conference Centre in
the UK, hosted by The Guide Dogs for the Blind Association.
The Board met in person in Brussels, Belgium in June 2023. Immedialely following we also held a joint meeting
with the Board of Assistance Dogs Intemational (ADI). The two organisations signed a new Memorandum of
Understanding and agreed a new Joint Position Statement on Dog Welfare. The IGDF and ADI also established
joint working groups on Dog Welfare and Ethics Advisory Panel. The Standards Committee (SC) worked with
Assistance Dogs International (ADI) to align the numbering of both organisations, Standards. While the technical
content of the IGDF Standards remains unchanged, the language was updated lo reflect intemational best
practice. The Standards Committee is cU￿entlY reviewing and updating the technical contenl of all Standards,
based on the input of IGDF member organisations.
Both Boards agreed to explore further collaboration beiween our iwo leading global organisations for Guide and
Assistance Dogs. We strongly believe that this will enhan￿ the charitable objectives of both global organisalions
and those of our respective members.
The Accreditation Committee oversaw 26 in-person assessment visits during 2023. This included follow-up visits
for organisations that were admitted to membership as a result of remote assessments taking place during the
Covid -19 period of travel restrictions. During 2023. the Accreditation Committee {AC} held its first in person
meeting since the pandemic and also delivered its first in-person training session for IGDF Assessors. Three
new assessors were recruited during the year. The AC continues to review and update assessmenl policies and
guidance documents for our membership.
The Development Committee (DC) continues to see demand for their services. The DC has assisted 1 IGDF
member, 22 Applicant Organisations and 9 Enquiring Organisations. Thus, directly supporting the mission of the
IGDF to serve persons with low vision throughout the worfd.
The Communications Committee (CC) has continued to work on ensuring that all IGDF organisations are kept
up to date on the latest news, primarily through our E-News (9 issues) and Visionary magazine (3 issues). Seven
webinars were delivered during the year in addition to interactive online networking events. IGDF launched its
social media strategy in April 2023 and is now established on Facebook, Instagram and Linked In.
The Education Committee (EC) launched the IGDF Education site in April 2023. This is an online learning library
with high-quality education materials for Guide Dog Mobility Instructors and Guide Dog Trainers. Special thanks
are due to Guide Dogs Queensland for their contribution lo this important project. Looking ahead, the Education
Committee plans to transform the leaming library into a comprehensive digital learning and certification system
for Guide Dog Mobility Instructors and Guide Dog Trainers. A cornerstone of our plan to furlher demonstrate the
professionalism of our GDMIS and GDTS.
As of December 2023, the IGDF has:
99 Member Organisations representing 34 Countries
5 Affiliate Organisations
18 Applicant Organisations
7 Enquiring Organisations
Thus, working directly with and supporting 129 organizations globally.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
On behalf of the Board, Christine Baroni-Pretsch (Switzerland), Tim Stafford (UK), Anloine Bouissou {France},
Seishi Tanoue (Japan), Christine Benninger (USA) and Dale Cleaver (Australia) and Ihe members of the IGDF, I
would like to thank all of our amazing IGDF volunteers. As a member driven organization, we simply cannol fulfil
our mission and objectives without their support. I would also like to thank our office hosts, Guide Dogs UK for
their outstanding support. They have generously supported the activities of the IGDF since our inception.
Lastly, thanks to our professional team in the UK, 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 Iheir behalf by:
arnTh￿ 18Ju12024 1£"LI)g BST [l￿G+ll
Mr W S Thornton - Chair
Date:
18 July 2024
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examinerfs Report to the Trustees of International Guide Dog Federation ('the
Company.)
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31
December 2023.
Responsibilities and Basis of Report
As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Cornpanies Act 2006 ('the 2006 Acl.).
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 respect of my examination of the Companys
accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5){b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confim that no matters have come to 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 section 386 of the 2006 Act;
or
the accounts do not accord with those records., or
the accounts do not comply wilh the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true 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 meth¢)ds and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102).
I have no COn￿mS and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed=
P.
Dated:
18 July 2024
Alexander Peal Bsc (Hons) 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 2023
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
Charitable activities
Investments
14,200
184,950
30,192
19,252
33,452
184,950
30,803
12,586
95,820
22,302
611
Total income
229,342
19,863
249,205
130,708
Expenditure on:
Charitable activities
179,447
6,128
185,575
123,669
Total expenditure
179,447
6,128
185,575
123,669
Net gainsl(losses) on investments
11,242
11,242
(63,757)
Net movement in funds
61,137
13,735
74,872
(56,718)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
13
848,672
61,137
32,548
13.735
881,220
74,872
937,938
(56,718)
13
Total funds carried forward
909,809
46,283
956,092
881,220
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 14 to 24 form part of these financial ststements.
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INTERNATIONAL GUIDE DOG FEDERATION
{A company limited by guarantee)
REGISTERED NUMBER: 02376162
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
Fixed assets
Investments
10
763,286
578,941
Current assets
Debtors
11
12,736
185,439
15,021
293,365
Cash at bank and in hand
198,175
308,386
Creditors.. amounts falling due within one
year
12
(5,369)
(6,107)
Net current assets
192,806
302,279
Total net assets
956,092
881,220
Charity funds
Restricted funds
Unrestricted funds
13
46,283
909,809
32,548
848,672
13
Total funds
956,092
881,220
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complwng with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
will1¥JnM￿rnlon I¥￿12024 I6¥&￿B5T(uT¢ *TI
Mr W S Thornton
Date:
18 July 2024
The notes on pages 14 to 24 form part of these financial ststements.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Note
Cash flows from operating activities
Net cash used in operating activities
15
37,460
38,652
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of investments
4,614
{150,000)
277
Net cash (used in)Iprovided by investing activities
{145.386)
277
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
{107,926)
293,365
38.929
254,436
Cash and cash equivalents at the end of the year
16
185,439
293,365
The notes on pages 14 to 24 form part of these financial statements
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities: Statement of Recommended Praclice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Intemational 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
stated 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
furtheran￿ 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 to the financial statements.
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 2023
Accounting policies (continued)
1.4 Income
All income is recognised once the Company has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of
receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Company has sufficient evidence thal a gift has been left to
them (through knowledge of the existence of a valid will and the death of the benefaclor} and the
executor is satisfied that the property in question will not be required to satisfy claims in the estate.
Receipt of a legacy must be recognised when it is probable that it will be re￿iVed and the fair value
of the amount receivable. which will generally be the expected cash amount to be distributed to the
Company, can be reliably measured.
Gifts in kind donated for distribution are included 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 at the value to the company where this can be quantified and a third
party is bearing the cost. No amounts are included in the financial siatements 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
accordance with the Charities SORP (FRS 102), the general volunleer lime of the Friends is not
recognised and refer to the Trustees. report for more information about their contribution.
On re￿ipt, donated professional services and facilities are recognised on the basis of the value of
the gift to the Company which is the amount it would have been willing to pay to obtain services or
facilities of equivalent economic benefit on Ihe open market,. a CO￿espOndIng amounl is then
recognised in expendilure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at Ihe time the investment
income is receivable.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a Ihird party, it is probable Ihat 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 project management carried out at Headquarters.
Charitable activities and Govemance costs are costs incurred on the companVs operations, including
support costs and costs relating to the govemance of the company apportioned to charitable
activities.
Expenditure is inclusive of irrecoverable value added tax, which is charged to the Statement of
Financial Activities.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies (continued)
1.5 Expenditure (continued)
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Compan¥s objectives, as well as any associated support costs.
1.6 Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates
of exchange ruling at the reporting date.
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the
transaction.
Exchange gains and losses are recognised in the Statement of financial activities.
1.7 Investments
Fixed asset investments are a fom of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value
cannot be measured reliably in which case it is measured at cost less impaimient. Investmeni 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-tem highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
1.9 Creditors
Liabilities are recognised when there is an obligation at the Balan￿ sheet date as a resull 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 at the amount that the company
anticipates it will pay to settle the debt or the amount it has received as advanced paymenls for the
goods or services it must provide. Provisions are measured at the best estimate 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 reflects
the risks specific to the liability. The unwinding of Ihe discount is recognised within interesl payable
and similar charges.
1.10 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circurnstances.
Critical accounting estimates and assumptions-
The Company makes estimates and assumptions conceming the future. The resulting accounting
estimates and assumplions will, by definition. seldom equal the related actual results.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Tolal
funds
2022
Donations
448
19,252
19,700
13.752
12,586
Legacies
13.752
14,200
19,252
33,452
12,586
Total 2022
902
11,684
12,586
Investment income
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Dividends
27,717
2,475
27,717
3,086
22,025
277
Bank interest re￿1vable
611
30,192
611
30,803
22,302
Total 2022
22,259
43
22,302
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from charitable activities
Unrestricted
funds
2023
Total
funds
2023
Tolal
funds
2022
Membership fees
Annual subscriptions
Team fees
176,750
8,200
176,750
8.200
25,710
60,610
9,500
Assessments
184,950
184,950
95,820
Total 2022
95,820
95,820
Analysis of expenditure by activities
Support
costs
2023
Total
funds
2023
Total
funds
2022
Expenditure
185,575
185,575
123,669
Total 2022
123,669
123,669
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities (continued)
Analysis of support costs
Total
funds
2023
Total
funds
2022
Activities
2023
Contractor fees
85,240
2,773
2,408
687
85,240
2,773
2,408
687
85,242
Assessors workshop
Insuran
Project standards
Collaboration
2,317
607
2,153
198
2.153
198
4,350
Accreditation committee
Board meetings
Development committee
Assessments
Scholarship
Website
Seminar
Bank charges
Office expenses
Staff expenses
Professional fees
28,159
1,050
23,715
6,000
5,994
7,466
2,683
863
28,159
1.050
23,715
6.000
5.994
7.466
2.683
863
17,221
111
3,769
1,344
622
7,369
5,499
3,318
7.369
5.499
3.318
370
4,614
3,102
Independent examination
185,575
185,575
123,669
Total 2022
123,669
123,669
Independent examinerfs remuneration
2023
2022
Independent examination
Fees payable to the Companls independent examiner in respect of:
Preparation of the financial statements
2.302
2,152
1,016
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 2023
Staff costs
2023
2022
Wages and salaries
85,240
85,242
The average number of persons employed by the Company during the year was as follows:
2023
No.
2022
No.
Employees
No employee received remuneration amounting to more than £60,000 in either year.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the year ended 31 De￿mber 2023. expenses totalling £5,229 were reimbursed or paid directly to
3 Trustees {2022 - £2,287 to 3 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 2023
10.
Fixed asset investments
Listed
investments
Cost or valuation
At 1 January 2023
Additions
578,941
173,103
11,242
Revaluations
At 31 December 2023
763,286
Net book value
At 31 December 2023
763,286
At 31 December 2022
578,941
Debtors
2023
2022
Due within one year
Prepayments and accrued income
12.736
15,021
12,736
15,021
12. Creditors: Amounts falling due within one year
2023
2022
Accruals and deferred income
5,369
6,107
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
13. Statement of funds
Statement of funds - current year
Balance at
31
Gainsl December
(Losses)
2023
Balance at 1
January
2023
Income Expenditure
Unrestricted funds
General Funds- all funds
848,672
229,342
{179,447)
11.242
909,809
Restricted funds
Derek Freeman fund
32,548
19,863
{6,128)
46,283
Total of funds
881,220
249,205
(185,575)
11.242
956,092
Statement of funds - prior year
Balance at
31
December
2022
Balance at
1 January
2022
Gainsl
(Losses)
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 funds
937,938
130,708
{123,669)
(63,757)
881,220
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Fixed asset investments
763,286
151,892
(5,369)
763,286
198,175
(5,369}
Current assets
Creditors due within one year
46,283
Total
909,809
46,283
956,092
Analysis of net assets between funds - prior year
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Fixed asset investments
578,941
275,838
{6,107)
578,941
308,386
(6,107)
Current assets
Creditors due within one year
32,548
Total
848,672
32,548
881,220
15.
Reconciliation of net movement in funds to net cash flow from operating activities
2023
2022
Net incomelexpenditure for the year (as per Statement of Financial
Activities)
74.872
(56,718)
Adjustments for:
Gainsl(losses) on investments
Dividends, interests and rents from investments (note 4)
Decrease in debtors
Decrease in creditors
(11.242)
(27.717}
2.285
(738)
63,757
(22,302)
56,175
(2,260)
Net cash provided by operating activities
37,460
38,652
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
16.
Analysis of cash and cash equivalents
2023
2022
Cash in hand
185,439
293,365
Total cash and cash equivalents
185,439
293,365
17. Analysis of changes in net debt
At1
January
2023 Cash flows
At31
December
2023
Cash at bank and in hand
293,365
{107,926)
185,439
293,365
(107,926)
185,439
18. Related party transactions
There were no related paty transactions, other than trustee expenses as detailed in note g.
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