2022-12-31-accounts - Support Dogs Limited

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				Page
Reference and Administrative		Details ofthe Company,	its Trustees and Advisers
Chairman's Statement				2-3
Trustees' Report				4-14
Trustees' Responsibilities Statement				15
Independent Auditors'	Report	on the Financial Statements		16-19
Statement ofFinancial	Activities			20
Balance Sheet				21 -22
Statement ofCash Flows				23
Notes to the Financial	Statements			24-40

REFERENCE	AND	ADMINISTRATIVE	DETAILS OF THE COMPANY, ITSTRUSTEES AND ADVISERS
		FOR THE	YEAR ENDED 31DECEMBER2022

Trustees			David Hobson, Chair	David Hobson, Chair
			Mary Broadhead,	Vice Chair
			Amy Goodson, Director
			Katie Reed, Director
			Keith Williams, Treasurer
			Grainne O'Connor, Director
			Alison Marsh, Director
			Amanda Royston,	Director
			Mark Holmshaw,	Director
			Maurice O'Brien,	Director
Company	registered
number			04190624
Charity registered
number			1088281
Registered		oNce	21 Jessop Riverside
			Brightside Lane
			Sheffield
			South Yorkshire
			S92RX
Chief executive oNcer			Rita Howson
Independent		auditors	Shorts
			Chartered Accountants
			Statutory Auditor
			2Ashgate Road
			Chesterfield
			Derbys hire
			S404AA

					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
					2022	2022	2022	2021
				Note
Income from:
Donations and	legacies				1,328,359	139,679	1,468,038	1,001,021
Investments					367		367	79
Other income					26,090		26,090	23,881
Total income					1,354,816	139,679	1,494,495	1,024,981
Expenditure on:
Raising funds					391,006	7,961	398,967	339,749
Charitable activities					664,002	175,779	839,781	775,516
Total expenditure					1,055,008	183,740	1,238,748	1,115,265
Net income/(expenditure)					299,808	(44,061)	255,747	(90,284)
Transfers between		funds		17	6,876	(6,876)
Net movement	in	funds			306,684	(50,937)	255,747	(90,284)
Reconciliation	of	funds:
Total funds brought			forward		1,947,456	234,445	2,181,901	2,272,185
Net movement	in funds				306,684	(50,937)	266,747	(90,284)
Total funds carried			forward		2,254,140	183,508	2,437,648	2,181,901

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
Donations		437,460	37,310	474,770	321,338
Legacies		365,978		365,978	87,542
Trusts		287,918	102,119	390,037	365,534
Job Retention Scheme	Grants				5,289
Income from fundraising	activities	237,003	250	237,253	221,318
Total 2022		1,328,359	139,679	1,468,038	1,001,021
Total 2021		916,039	84,982	1,001,021

Unrestricted	Total	Total
funds	funds	funds
2022	2022	2021
		E
367	367	79
79	79

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			E
Other income			3,338	3,338	2,727
Fundraising	trading	income	22,752	22,752	21,154
Total 2022			26,090	26,090	23,881
Total 2021			23,881	23,881

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		K			F
Wages and	salaries	222,185		222,185	209,404
Event costs		48,902		48,902	25,840
Pnnling		32,680		32,680	19,479
Advertising	and website	16,996	299	17,295	15,521
Brochures		1,500		1,500	750
Consultancy		29,169	7,662	36,831	36,936
Networking	events	1,118		1,118	1,531
Sundries		2,324		2,324	1,637
Expenditure	on fundraising	36,132		36,132	28,651
Total2022		391,006	7,961	398,967	339,749
Total 2021		338,549	1,200	339,749

Direct costs of	cha	rit	able	activities
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
					2022	2022	2022	2021
					R	E	R	F
Wages and salaries					384,377	122,046	506,423	455,372
Training equipment		and dog supplies			24,953	20,553	45,506	39,747
Client expenses	(including			accomodation)	651	9,933	10,584	4,878
Vet bills					12,746	19,722	32,468	37,808
Motor and travel					47,806		47,806	44,943
Volunteer expenses					3,307	327	3,634	3,690
Rates					69,073		69,073	45,088
Light and heat					5,476		5,476	6,704
Insurance					15,777		15,777	16,400
Repairs and renewals					33,432	1,464	34,896	47,675
Printing, postage	and		stationery		17,745		17,798	16,378
Telephone and internet					10,019		10,019	15,466
Sundries					4,084		4,084	3,700
Meeting costs					3,624		3,624	1,194
Bank charges					1,884		1,884	1,081
Interest payable	on	bank		loans	3,296		3,296	5,191
Depreciation					11214	1 369	12583	14552
					~6494	175467	824931	759667
Audit and accountancy			costs		10,879		10,879	9,177
Legal and professional Governance -trustees			meeting costs		3,410 249	312	3722 &5	5,960 ~12
					14538	312	14856	15649
Total 2022					664,002	175,779	839,781	775,516
Total 2021					622,607	152,909	775,516

				2022	2021
					F
Fees payable to the Company's annual accounts		auditor	for the audit ofthe Company's	6,710	6,400
Fees payable	to the Company's	auditor	in respect of;
All non-audit	services not included above			2,134	2,000

Staffcosts
				2022	2021
Wages and	salaries			661,915	609,363
Social security costs				51,535	43,068
Contribution	to defined	contribution	pension schemes	15,158	12,345
				728,608	664,776

		2022	2021
		No.	No.
Training staff		17	16
Management	and support	17	16
		34	32

12.	Tangible fixed assets
		Long	arm
		leasehold		Motor	Fixtures and	ONce
		propertyf		vehicles	fittings R	equipment R	Total R
	Cost
	At 1 January2022	363,246		14,000	23,930	28,025	429,201
	Additions		140			4,172	4,312
	At 31 December 2022	363,386		14,000	23,930	32,197	433,513
	Depreciation
	At 1 January 2022	121,125		13,069	23,819	15,468	173,481
	Charge for the year		7,265	931	111	4,276	12,583
	At 31 December 2022	128,390		14,000	23,930	19,744	186,064
	Net book value
	At 31 December 2022	234,996				12,453	247,449
	At 31 December 2021	242,121		931		12,557	255,720
13.	Stocks
						2022	2021
	Finished goods and goods for resale					11,995	2,313
14.	Debtors
						2022	2021
						R
	Due within one year
	Other debtors					319,873	49,848
	Prepayments and accrued income					14,249	16,174
	Tax recoverable					32,143	35,527
						366,265	101,549

		2022	2021
			F
Bank loans			17,252
Trade creditors		27,575	16,521
Other taxation and social security		23,534	8,885
Other creditors		3,361	2,354
Accruals and deferred	income	12,549	8,395
		67,019	53,407

2022	2021
	78,635

Statement offunds	Statement offunds
Statement offunds		- current		year
				Balance at						Balance at
				1	January			Transfers	31	December
					2022	Income	Expenditure	in/out		2022
							R	R
Unrestricted funds
Designated funds
Property Fund					900,000					900,000
General funds
General Funds					1,047,456	1,354,815	(1,055,009)	6,876		1,354,138
Total Unrestricted		funds			1,947,456	1,354,815	(1,055,009)	6,876		2,254,138
Restricted funds
Specific Area Fund						12,610	(12,773)	163
Dog Specific Fund					1,580	12,300	(12,300)	(1,580)
Equipment Fund					1,639		(436)	(1,203)
Seizure Alert Fund					172,214	20,700	(60,044)			132,870
Vehicle Fund					933		(933)
Autism Assistance	Fund					4,125	(4,125)
Dog Welfare Fund						59,944	(70,525)	36,220		25,639
Disability Assistance		Fund					(8,165)	8,165
Property Fund					58,079		(9,438)	(48,641)
Staff - Client Services Fund						5,000	(5,000)
Property Refurbishment			Fund			25,000				25,000
					234,445	139,679	(183,739)	(6,876)		183,509
Total offunds					2,181,901	1,494,494	(1,238,748)			2,437,647

Statement offunds	Statement offunds	(continued)
Statement offunds		- prior year
			Balance at				Balance at
			1 January			Transfers	31 December
			2021	Income	Expendituref	in/out	2021f
Unrestricted funds
Designated funds
Property Fund			900,000				900,000
General funds
General Funds			1,032,760	940,000	(961,156)	35,852	1,047,456
Total Unrestricted		funds	1,932,760	940,000	(961~156)	35,852	1,947,456
Restricted funds
Specific Area Fund				2,700	(2,700)
Dog Specific Fund			1,815	14,142	(14,419)	42	1,580
Equipment Fund			2,459		(820)		1,639
Seizure Alert Fund			197,642	28,400	(53,828)		172,214
Vehicle Fund			933				933
Autism Assistance	Fund			6,269	(10,129)	3,860
Dog Welfare Fund			40	8,271	(43,309)	34,998
Disability Assistance		Fund			(2,504)	2,504
Property Fund			136,535		(1,200)	(77,256)	58,079
Staff - Client Services Fund				25,200	(25,200)
			339,424	84,982	(154,109)	(35,852)	234,445
Total offunds			2,272,184	1,024,982	(1,115,265)		2,181,901

Summary	offunds - cu	rrent year
		Balance at 1				Balance at
		January			Transfers	31 December
		2022	Income	Expenditure	in/out	2022
Designated	funds	900,000				900,000
General funds		1,047,456	1,354,815	(1,055,009)	6,876	1,354,138
Restricted	funds	234,445	139,679	(183,739)	(6,876)	183,509
		2,181,901	1,494,494	(1,238,748)		2,437,647

Summary	offunds - prio	r year
		Balance at				Balance at
		1 January			Transfers	31 December
		2021	Income	Expenditure	in/out	2021
			F	F	F
Designated	funds	900,000				900,000
General funds		1,032,760	940,000	(961,156)	35,852	1,047,456
Restricted	funds	339,424	84,982	(154,109)	(35,852)	234,445
		2,272,184	1,024,982	(1,115,265)		2,181,901

Analysis	ofn	et assets between funds - cur	rent year
			Unrestricted	Restricted	Total
			funds	funds	funds
			2022f	2022f	2022
Tangible	fixed	assets	247,449		247,449
Current	assets		2,073,708	183,509	2,257,217
Creditors	due	within one year	(67,019)		(67,019)
Total			2,254,138	183,509	2,437,647

Analysis	ofn	et assets between funds - prior y	ear
			Unrestricted	Restricted	Total
			funds	funds	funds
			2021f	2021f	2021
Tangible	fixed	assets	254,334	1,386	255,720
Current	assets		1,825,164	233,059	2,058,223
Creditors	due	within one year	(53,407)		(53,407)
Creditors	due	in more than one year	(78,635)		(78,635)
Total			1,947,456	234,445	2,181,901

Reconciliation of	net	movement	in funds to net	in funds to net	cash flow	from operating	activities
							2022f	2021
Net income/expenditure		for the	year	(as per	Statement	of Financial
Activities)							255,747	(90,284)
Adjustments for:
Depreciation charges							12,583	14,552
Investment income							(367)	(79)
(Increase)/Decrease	in	stocks					(9,682)	17,629
(Increase)/Decrease	in	debtors					(264,717)	136,422
Increase/(Decrease)	in	creditors					30,864	(562)
Net cash provided	by	operating	activities				24,428	77,678

21.	Analysis ofcash and cash equivalents
		2022 f	2021 f
	Cash in hand	1,878,957	1,954,361

		At 1		At 31
		January		December
		2022	Cash flows	2022
Cash at bank and in hand		1,954,361	(75,404)	1,878,957
Debt due within 1 year		(17,252)	17,252
Debt due after 1 year		(78,635)	78,635
		1,858,474	20,483	1,878,957
Capital commitments
			2022	2021
				F
Contracted for but not provided	in these financial statements
Acquisition oftangible fixed assets			25,639

non-cancell	abl	e operating leases as follows:
			2022	2021
			R
Not later than		1 year	89,169	28,810
Later than	1 year and not later than 5years		35,101	42,915
			124,270	71,725