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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 2024

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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 advisors
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 ADVISORS
FOR THE YEAR ENDED 31 DECEMBER 2024
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
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 2024
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 2024.
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 eleven times during 2024.
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 Chris Muldoon (Hong Kong- Chair since May 2024), Acting Chair
Tim Stafford {United Kingdom
Acting Chair to May 2024), members: Daisy Holt (Australia), Tamer Mourad
(USA) Minna Leppala (Finland), David Grice (United Kingdom -until July 2024), Paul Adrian (Australia
until
July 2024), Aaron Horsington (Australia
appointed April 2024) and Ivana Merryman Boncori (Slovakia.-
appointed May 2024) The AC is comprised of technical-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 monitoring compliance with the technical standards of member organisations. The
committee utilises around twenty experienced Guide Dog Mobility Instructors as Assessors lo conduct
assessments of organisations. Organizations, accreditations take place every five years to ensure compliance
with the IGDF Standards. 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 2024
The Development Committee (DC) - Chaired by Lukas Franck (Uniled States- until July 2024). Jane Bradley
(Australia
Chair from July 2024). DC Members: Julijana Malesic (Taiwan), Zuhey Medina-Gonzalez (United
States), Lee Stanway (United Kingdom
until July 2024), Hannele Ruokonen (Finland
appointed November
20241, Tony Harvey {United Kingdom
appointed November 2024), David Locklin (United States - appointed
November 2024). 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 members wilh 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 starling up their organisations.
The DC provided support to seven Enquiring Organisations, nineteen 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 (Switzedand), Barry O'Toole (United Kingdom), Jim Kessler (United States), and Nicola Cotton
(Australia).
During 2024, the SC undertook a complete review of the IGDF Standards. Much of this work was carried out by
Standards Review Panels, each of which focused on the review of a single Standard. The Standard Review
Panels comprised experts from IGDF member organisations. Standard 6 (Dog Welfare) was reviewed jointly with
Assistance Dogs International. This collaboration resulted in the ADI and IGDF Slandards being fully aligned on
this important area. This builds on the ADI and IGDF Joint Posilion Statement on Dog Welfare and underlines
the commitment of both organisations to work together to improve dog welfare through the implementalion of
modem, evidence-based positive reinforcement training methods. All member organisations had the opportunity
to comment on the draft Standards and the Revised Standards were published in early 2025. The Revised
Standards will be effective from 1st January 2026.
The Finance Committee (FC) - Chaired by Seishi Tanoue (Japan) with members Christine Benninger {USA)
and Dale Cleaver (Australia). The Cornmittee develops policies and reviews monthly, the 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 to 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 Lee Buckingham (Australia). Committee members, Lukas Franck
(United States
retired July 2024), Melinda Bowden (Australia), Ben Cawley (United States) and Yuko Inoue
(Japan). The Education Committee develops and maintsins a comprehensive curriculum, and high-quality
training reSoUr￿S for the education of Guide Dog Mobility Instruclors and Guide Dog Trainers for IGDF member
organisations.
The Education Committee reviewed and updated the GDMI Curriculum in 2024. This is a valuable resource for
member organisations.
The Education Committee is working to further develop the IGDF Education site, with the objective of
transforming this from a leaming 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 2024
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 2024, the Board cornmen￿d the development of the next organisalional strategy. This work included a
membership survey, and an in-person strategy meeting facilitated by Karen Griffin of UK strategy consuliants
Space2BE Ltd. This strategy review work continued during 2024 and the new strategy will be published during
2025.
As part of the ongoing review of organisational governan￿, the Board agreed in June 2024 thal IGDF should
transition to becoming a direct employer during early 2025. Work commenced on this project in late 2024. The
Board believes that employing staff directly rather than seconding them from Guide Dogs UK will realise
efficiency savings and allow the organisation to expand more easily.
During 2024, the IGDF contributed actively to the CENITC452 project to develop European standards for guide
and assistance dogs.
A total of 24 assessments were completed during the year. During 2024. one new organisation was admitted to
membership, and one organisation ceased to be a member. The total number of member organisations
remained 99, but the number of different countries represenled fell lo 33.
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 stsndards
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 Standards, in 2024, member organizalions collectively
managed over 18,000 working guide dog teams and graduated over 2,800 new teams.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
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 48,000 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, conflict or increasing geopolitical
uncertainty
FINANCIAL REVIEW
Revenue for the year ended 31 December 2024 was £250,972, compared to £249,205 in 2023. This was partly
due to the strong performance of IGDF'S long term investments which saw combined investment income
increase from £34,345 in 2023 to £105,330 in 2024. 2024 expenditure was £180,083 (2023: £185,575) giving an
operating surplus of £26,928 (2023- £18,875).
2024 saw a net investment valuation gain of £81,338, compared to a net investment valuation gain of £11,242 in
2023.
The overall surplus for 2024 was £152,227. The overall surplus for 2023 was £74,872.
The financial position of the organisation remains strong with cash in hand of £144,280 (2023- £185,439) and an
investment fund balance of £968,617 (2023: £763,286) for a total of £1,112.897 (2023: £984,725) 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 Intemational Guide Dog Federation currently has cash reserve funds of £144,280 which truslees 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 slrategic goals which includes increasing our staffing levels.
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 and 2024 revenue, the Board is satisfied that the new fee structure is working as intended. This was the
first review of membership fees since 2012. The Board continues to seek new sources of income to fund further
improvements to member services.
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
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.
Ken Lord Award
This Award was established by the IGDF Board in 2001 to recognise the lifetime commilment 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 conferen￿. 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 invested funds to enable IGDF to carry out its purposes in the long
tem. 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 2024
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 2024
CHAIR'S REPORT
In April 2024, the Board rnet in person to review the organisation's strategy. The Board also met with the Board
of Assistance Dogs Intemational (ADI) and agreed further areas for mutual collaboration. These included the
establishment of a Joint Advisory Panel on Dog Welfare and Ethics which will advise both Boards on these
important issues. IGDF also collaborated wilh ADI to undertake a joint review of Welfare Standards. This
initiative has resulted in the alignrnent of ADI and IGDF Standards in this area. Both Boards continue to be
committed to the principle of further collaboration between our two leading global organisalions for Guide and
Assistance Dogs. We strongly believe that this will enhance the charitable objectives of both global organisalions
and those of our respective members.
The Accreditation Committee oversaw 23 in-person assessment visits during 2024. Six new assessors were
recruited during the year. The AC continues to review and update assessment 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, 19 Applicant Organisations and 7 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
podcasts and seven webinars were delivered during the year in addition to interactive online networking events.
IGDF'S social media presence continues to grow and this now represents an important new communication
channel for sharing information with the intemational guide dog family and beyond.
The Education Committee (EC) has continued to develop the IGDF Education site since its launch in 2023. This
is an online leaming library wth high-quality education materials for Guide Dog Mobility Instructors and Guide
Dog Trainers. Special thanks are due to Guide Dogs Queensland for their contribution to this importanl project.
Looking ahead, the Education Committee plans lo transform the learning library into a comprehensive digital
leaming and certification system for Guide Dog Mobility Instructors and Guide Dog Trainers. The EC has also
continued to revise and update the GDMI Curriculum and an updated version was published in September 2024.
As of December 2024, the IGDF has:
99 Member Organisations representing 33 Countries
5 Affiliate Organisations
18 Applicant Organisalions
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 2024
As part of the ongoing modemisation of IGDF, the Board agreed in June 2024 that IGDF should transition to
employing staff directly rather than seconding them from Guide Dogs UK. This the nexl logical step for our
organisation as we continue to grow and professionalise and will make it easier for us to recruil additional staff in
order to deliver new improved member services. This project is due lo be completed in May 2025. IGDF remains
very grateful to Guide Dogs UK for all Iheir support over the decades and we look forward to continuing to
collaborate closely to improve the availability of guide dog ServI￿S for people who are blind or have low vision.
On behalf of the Board, Christine Baroni-Pretsch (Switzerland), Tim Stafford (UK), Anloine Bouissou {France},
Seishi Tanoue {Japan), Chris Benninger (USA) and Dale Cleaver (Australia) and the 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:
w11￿￿Th￿￿t￿￿Jul 2Q25 1534 t1 BSTIUT¢411
Mr W S Thornton - Chair
Date: 23 July 2025
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024.
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
Since the Companys gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of ICAEW, which is one of the listed bodies.
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 with 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 Practi￿ 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:
24 July 2025
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 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Investments
535
16,313
16,848
198,650
35,474
33,452
184,950
30,803
198,650
34,387
1,087
Total income
233,572
17,400
250,972
249,205
Expenditure on:
Charitable activities
178,036
2,047
180,083
185,575
Total expenditure
178,036
2,047
180,083
185,575
Net gains on investments
81,338
81,338
11,242
Net movement in funds
136,874
15,353
152,227
74,872
Reconciliation of funds:
Total funds brought forward
Net movement in funds
13
909,809
136,874
46,283
15,353
956,092
152,227
881,220
74,872
13
Total funds carried forward
1,046,683
61,636
1,108,319
956,092
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 2024
2024
2023
Note
Fixed assets
Investments
10
968,617
763,286
Current assets
Debtors
11
874
12,736
185,439
Cash at bank and in hand
144,280
145,154
198,175
Creditors.. amounts falling due within one
year
12
(5,452)
(5,369)
Net current assets
139,702
192,806
Total net assets
1,108,319
956,092
Charity funds
Restricted funds
Unrestricted funds
13
61,636
1,046,683
46,283
909,809
13
Total funds
1,108,319
956,092
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:
WilliamTMmlon 23￿12025 ISS4 11 ￿[￿re *ll
Mr W S Thornton
Date: 23 July 2025
The notes on pages 14 to 24 form part of these financial ststements.
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 15126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Note
Cash flows from operating activities
Net cash used in operating activities
15
51,702
37,460
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of investments
7,139
{100,000)
4,614
(150,000)
Net cash used in investing activities
(92.861) (145.386)
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
(41.159) (107,926)
185,439
293,365
Cash and cash equivalents at the end of the year
16
144,280
185,439
The notes on pages 14 to 24 form part of these financial statements
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 16126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 17rd6
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 18126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 19126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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
2024
2024
Total
funds
2024
Tolal
funds
2023
Donations
532
16,313
16.845
19,700
13,752
Legacies
535
16,313
16,848
33,452
Total 2023
14,200
19,252
33,452
Investment income
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Dividends
31,132
3,255
31,132
4,342
27,717
3,086
Bank interest re￿1vable
1,087
34,387
1,087
35,474
30,803
Total 2023
30,192
611
30,803
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 20126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitable activities
Unrestricted
funds
2024
Total
funds
2024
Tolal
funds
2023
Membership fees
Annual subscriptions
191,250
7,400
191,250
7.400
176,750
8,200
198,650
198,650
184,950
Total 2023
184,950
184,950
Analysis of expenditure by activities
Support
costs
2024
Total
funds
2024
Total
funds
2023
Expenditure
180,083
180,083
185,575
Total 2023
185,575
185,575
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 21rd6
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by activities (continued)
Analysis of support costs
Total
funds
2024
Total
funds
2023
Activities
2024
Contractor fees
103,413
103.413
85,240
2,773
2,408
687
Assessors workshop
Insuran
Project standards
Collaboration
2,559
687
2.559
687
2,177
2.177
2,153
198
Accreditation committee
Board meetings
Development committee
Assessments
Scholarship
Website
Seminar
Bank charges
Office expenses
Staff expenses
Professional fees
11,091
132
11.091
132
28,159
1,050
23,715
6,000
5,994
7,466
2,683
863
29,816
2,030
7,779
1,412
1,533
1,279
523
12,232
3,420
29,816
2.030
7.779
1.412
1.533
1.279
523
7,369
5,499
3,318
12.232
3.420
Independent examination
180,083
180,083
185,575
Total 2023
185,575
185,575
Independent examinerfs remuneration
2024
2023
Independent examination
Fees payable to the Companls independent examiner in respect of:
Preparation of the financial statements
2.370
2,302
1,050
1,016
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INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Staff costs
2024
2023
Wages and salaries
103,413
85,240
The average number of persons employed by the Company during the year was as follows:
2024
No.
2023
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 (2023 - £NIL).
During the year ended 31 December 2024, expenses totalling £474 were reimbursed or paid directly to
the Trustees (2023 - £5,229).
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 23126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10.
Fixed asset investments
Listed
investments
Cost or valuation
At 1 January 2024
Additions
763,286
123,992
81,339
Revaluations
At 31 December 2024
968,617
Net book value
At 31 December 2024
968,617
At 31 December 2023
763,286
Debtors
2024
2023
Due within one year
Prepayments and accrued income
874
12,736
874
12,736
12. Creditors: Amounts falling due within one year
2024
2023
Other creditors
1.392
4,060
Accruals and deferred income
5,369
5,452
5,369
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 24rd6
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Statement of funds
Statement of funds - current year
Balance at
31
Gainsl December
(Losses)
2024
Balance at 1
January
2024
Income Expenditure
Unrestricted funds
General Funds- all funds
909,809
233,572
{178,036)
81.338
1,046,683
Restricted funds
Derek Freeman fund
46,283
17,400
{2,047)
61,636
Total of funds
956,092
250,972
(180,083)
81,338
1,108,319
Statement of funds - prior year
Balance at
31
December
2023
Balance at
1 January
2023
Gainsl
(Losses)
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
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 25126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Fixed asset investments
968,617
83,518
(5,452)
968,617
145,154
(5,452}
Current assets
Creditors due within one year
61,636
Total
1,046,683
61,636
1,108,319
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Restricted
funds
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
15.
Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net income for the period (as per Statement of Financial Activities)
152,227
74,872
Adjustments for:
Gain on investments
Dividends, interests and rents from investments (note 4)
Decrease in debtors
(81,338}
(31,132)
11.862
83
(11,242)
(27,717)
2,285
(738)
Increasel(decrease) in creditors
Net cash provided by operating activities
51,702
37,460
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VithalSignatur8 Transaction Ref. NMHK-QRSL-8GWT 23 Jul 2025 15..34..12 BST (UTC +11 D 212 P 26126
INTERNATIONAL GUIDE DOG FEDERATION
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16.
Analysis of cash and cash equivalents
2024
2023
Cash in hand
144,280
185,439
Total cash and cash equivalents
144,280
185,439
17. Analysis of changes in net debt
At1
January
2024 Cash flows
At31
December
2024
Cash at bank and in hand
185,439
(41,159)
144,280
185,439
(41,159)
144,280
18. Related party transactions
There were no related paty transactions, other than trustee expenses as detailed in note g.
Page 24