DO￿1$19n Envelope ID.. BDCSA3684C614347-849fh1252C312864D Registered number: 04190624 Charity number: 1088281 SUPPORT DOGS LIMITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 *AEgFF L5U• 1910912025 COMPANIES HOUSE #1 Dowsign En¥*lope IO.. BDC5A368-8C614347-849D-1252C312B64D SUPPORT DOGS LIMITED CONTENTS Page Reference and Administrative Dotalls of the Company. Its Trustees and Advisers Chalmian's Statement TfUStees' Report 4-16 Trusteeg. Regponslbilitl•s Statement 17 Independent Auditors. Report on the Flnanclal Statements 18-21 Statement of Flnanclal Actlvltlos 22 Balance Sheot 23-24 Statement of Cash Flows 25 Notes to the Financial Statements 26-41 Do￿Sign Envelope ID.. BDCSA368-BC614347-849￿1252C3l2efj4D SUPPORT DOGS LIMITED REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees David Hobson, Chair Mary Broadhead, Vice Chair Amy Goodson, Director Katie Reed, Director Keith Williams, Treasurer Grainne O'connor, Director Amanda Royston, Director Maurice O'Brien, Director Katie Stevens, Director (appointed 31 May 2024) Kelly Lycett, Director (appointed 31 May 2024> Laura Winson, Direclor (appointed 7 August 2024) Company registered numb•r 04190624 Charity registered number 1088281 Reglsterod offlco Elsworth House Herries Road Sheffield South Yorkshire S6 1QS Chief executive officer Rita Howson Independent audltorn Shorts Chartered Accountants Statutory Auditor 2 Ashgate Road Chesterfield Derbyshire S40 4AA Page 1 Docusign Envelope ID.. 8DCSA368-8C614347-8491N1252C312B64D SUPPORT DOGS LIMITED CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 The chai￿an presents his statement for the year. Support Dogs is an ambitious, dynamic UK charity dedicated lo providing lrfe-saving care and improving the care and safety of autistic children through the training and provision of specialist assistance dogs. In 2024, Support Dogs provided support and Irainlng for over 150 individuals and families In the UK. This equates to more than 750,000 hours of life-changing support to those affected by autism, epilepsy and disability- lowever, the demand for our work once again vastly outstripped this. In 2024, over 29,000 people contacted the charity through its application pages, urgently in need of an assistance dog and the services we provide. How our actlvltles deliver publlc benefit We continue to hear about the crisis facing health social care servlces in the UK. Record demand, lack of capacity, an ageing population and inflation are all squeezing sepiices, Yet the extraordlnarily effective and efficient impact that assistance dogs have on reducing demand and pressure on these services continues to be overlooked by governmenl and society. The positive physical and mental health impact on the individuals and families we support. affected by disability and long-term conditions, is undeniable. Yel it seems that because these significant improvements to health and independence are as a result of the inteniention of a dog, rather than a manufactured drug, labour-intensive public serrfice or Al-enhanced electrical device equipment, they are given little consideration. Our dogs provide 24n tailored care and support the individuals and famllles they are partnered ￿th. We Continue to train and care for them to overcome changes in health and circumstances to support them throughout the 8-year career of a support dog partnership. We provide this entirely free of charge. We estimate in 2024. our charity saved health and social care services over £35 million through reduction in care costs, medical appointments, emergency call outs. medication and hospital admission$ experienced by our service Users. In our 2024 survey of service users, 1000A told us that their care needs had reduced since the inteNention of their support dog and 1000/0 said that they were now more independent. 66•/0 described their support dog as their main aid to manage their condition. 900A stated that they are more physically active, 86% said that they are now more socially active. 670h stated that as a result of the intervention they now feel more molivated to actively care for their health. It is this clearly life-saving and lrfe. Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategi¢ Report and Directors, Report) Regulations 2013 has been omitted. Objoctlves and actlvltles • Policie5 and objectives The company Is constituted under a Memorandum of Associalion and is a reglstered charity (charity number 1088281). The principal object of the charity is to.. Train and educate dogs to act as efficient and safe assistants for dlsabled persons; Train and educate disabled per50n5 or their carers in the proper safe use of such dogs and in the essentials of canine care and management, and Provide such additional services and facilities for the relief ol disabled persons as the associatlon shall from time to time deem appropriate. • A¢liviti•¥ und•rtaken to aGhiev• obj•ctivos Support Dogs is an ambitious, dynamic UK charity dedicated to providing lif&saving care and improving autistic children through the training and provision of specialist assistance dogs. There are currently three programme5'. Epilepsy Seizure Alert Dogs are trained to respond and alert their owners to imminent epileptic seizures. This programme is globally pioneering, and we are the only organisalion in the UK to provide and train dogs with these attributes. The security and independence people have gained through a Seizure Alert Dog is tremendous. Not only because they have a warning up to an hour before a seizure, allowing them to get to a place of safety, but because they are able to take their dogs Wth them everywhere. Disability Assistance Dogs are taught task work tailored to their ownerfs needs. They are trained to assist and support their disabled owners with their specific disability. enabling them to lead a fuller and more independent life. Page 4 Dotsjsign Envelope ID: BoC5A36&8C614347449C￿l252c3l2884o SUPPORT DOGS LIMITED TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Objectives and activities {contlnued Autism a$sistan¢e dogs are trained to provide safety and to facilitate a more independent and socially inclusive life for an autistic child and their family. Our clients are autistic children who are often unable to communicate or express their feelings in a way that is understood by others. They have little sense of danger or of the consequences of their adions. 1 in 100 children in the UK are diagnosed with autism. Half of these children will have a tendency to bolt and wander off from their care givers, which Can be very dangerous, and has often resulted in injuries to the child. • Volunteers All of our departments were strengthened by the selfless work of volunteers, with fundraising boosted and the charity services (previously administration) and training teams using volunteers in a variety of roles. The charity Currently has over 200 volunteers engaged in regular activity. It is estimated that our volunteers provide around 300.000 hours ofwork and their support benefits the charity to around £3.4 million annually. These hours are broken down to around 280,000 provided by puppy socialisers, nearly 82,000 from foster carer$, over 1,500 from doggy day carers, 1,500 from volunteer drivers and 1.5QO from event ambassadors. We also made improvements to our Volunteer Programme. As our volunteers are so important to our work, we have developed the trainin9 and support that we provide to them, to ensure they have the care and resources they need to give our pup$ and dogs the best possible care and upbringing during their training. Achievements and perforniance R•vlow of actSvltl•s Through 2024, Support Dogs provided training and support for 154 families and individuals affected by autism, epilepsy and disability. This includes those going through the initial slages of the application process. supporting exlsting partnerships and supporting those are preparing for the retirement of their existing support dogs. This was a 160A increase on the previous year and up 33% from 2018. Support Dogs provide5 24-hours-a-day care and support. 365 days a year. for all our support dog partnerships, entirely free of charge. We provided over 750,000 hours of support to individuals and families affected by autism. epilepsy and disability across the whole of the UK. We estimate that our provided a cost saving of £35 million to the NHS and over care sector services. New centre acquisrtion In 2024, we received over 29,000 requests for help from individua15 and families in need of our vital and life- changing services. This Grushing figure shows just how important it is for our charity. It is not acceptable for our charity to accept this shortfall betsveen supply and demand. Therefore in 2024 we acquired a new building. This signals considerable step-change for our charity and perhaps the biggest challenge in our 33-year history. The building, once complete, will enable us to increase the number of new clients 5UPPOrted each year by approximately 300%, as well as allowing us to develop a range of new services to support a wider tranche of the community. In September 2024, we purchased the 28,115 sq ft premises, in Hillsborough, Sheffield, after over a decade of looking for a suitable property. This cost c£1 M. and we have planning permission for change of use and the planned refurbishment by Sheffield City Council. The site comprises a fvstorey office, warehouse and Car parking within a secure perimeter. However the property requires a comprehensive refurbishment, to ensure the building meets our vision of a pioneering, purpose-built national centre of excellence that will be a beacon for the training of specialist assistance dog5. Page 5 Docusign Envelope ID: BOC5A368-BC614347-849f>1252C312864D SUPPORT DOGS LIMITED TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achievements and perfomiance (continued) The work to create this new centre will be undertaken in phases, as and when financial resources are available, yet still ensuring that there is no disruption to the charity's core services and the families and dogs we care for. The early phases scheduled include replacing the current roof covering thus improving the warehouse energy efficiency. installing solar panels and creating a dog welfare area, to ensure our dogs and pups in training Can move to the new site safely and have the best possible care. Later phases include the creation of specialist client care rooms and gardens, sensory room5, community space and education suile available for use to the wider community- A capital appeal will be launched in 2025 to raise funds for each phase through to completion. Strategic Plan In 2024. our five-year strategic plan leading up to and including 2029 was agreed. The desire to have a wider and greater positive impact on the lives of more people led this plan. Our six strategic priorities are.. 1. Relocation and groW(h by successfully moving to new premises and developing this into a national centre of excellence in Sheffield: 2. Research, to provide greater understanding of our unique epilepsy seizure alert programme: 3. Diversify our income streams and donor relationships., 4. Programme gr0￿h by expanding and improving our three main existing programme$ for epilepsy, auts'sm and disability to increase the number ol people supported and enhancing service delivery., 5. Improved operational effi¢ien¢y and effectiveness,. and 6. Enhancing our outreach via community collaboration and developing our volunteering programme. NHS savings and impacl on care The NHS was described by an independent 2024 review as being in a 'critical condition, amid surging warting lists and a deterioration in the nation'5 health, Against this backdrop, Support Dogs Calculated the annual cost5 that our work saves the health service to have almost doubled. The previous £19m figu￿, generated in 2018, was updated and now stands at £35m annually. This took into account the increase in the number of families we are working with at the end of 2024 and applying an increase in the 2018 costs for ambulance ¢allouts, 999 calls, hospital stays. carer costs. prescription costs and GP appointments, using the inflalion calculator. The Impact our extraordinary work has on the healih Servlce was evidenced with the ￿sUltS of our 2024 Client Suniey. The results found.. 100% of our clients have seen a reduction in their use of NHS and other heatthcare services following the introduction of their support dog 100% said their care needs have reduced. 820h of clients said they are more physicalty active and 95Dkn ststed that their mental wellbeing ha5 improved. 67% of our clients say they feel more motivated to take care of their own health since the arrival of their support dog, with 670h of our disability clients have reported a reduction in emergency calls, wth 1 OOQk of our epilepsy clients echoing this. 1000/• of parents on our auts'sm Pfogramme said they felt their child is safer since having their support dog, with 660￿ saying their care needs have reduced. So % of our disability clients reported a reduction in home visits by health workers. Page 6 Docvsign Envelope ID.. BDCSA368-8C614347-849th1252C312B64D SUPPORT DOGS UMITED TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achievements and performance {continued) New charity values In 2024, as part of our Slralegic Plan, we updated Support Dogs, values to reflect the ethos of our ever-grDwng charity. Our values are., 'kindness' we are kind and caring to all, ensuring the health and wellbeing of our dients and dogs are never kn¢)wingly compromised., 'family' providing a nurturing, diverse and Inclusive environment. where personal development and all are appreciated and respected., 'dedication' delivering a high-quality service that is driven by our dedication and shared commitment to saving and improving Ilves., and 'collaborabon' proactively working together and with others to seek new, different or more effective ways of working to meet our vlsion and charitable goals. DisCUS5ions in Parliarnent We continued our campaigning work in Parliament. alongside Assistance Dogs UK {ADUK) and the All-Paty Parliamentary Dog Advisory Wlellare Group, to highlight the plight of assistance dog charities and the ongoing challenges wthin the sector, such as the lack of recognition of dogs as medical aids. Nolable events in Westminster were 'ln Celebration of Assistance Dogs,, as well as 'The State of Rescue. event, N*thich raises awareness of the plight of rescue dogs and those who work in Ihis industry. The positive physical and mental health impact on the individuals and families we support. affected by disability and long-lerm conditions. is undeniable. Yet it seems that because these significanl improvements to health and Independence are as a result of the Intervention of a dog. rather than a manufactured drug, labour-inlensive public seNice or Al-enhanced electrical device equipment, they are given little consideration. We continue to strive to have our voices heard and for greater recognition of assistance dogs in the corridors of power. Work with schools Our work with Schools continues to educate young people about the role and need for an asslstance dog and open up a dialogue about disability. Our objectlve was to visit 30 schools bet¥veen April 2024 and April 2025 - thanks to a £20,000 grant from Awards for All - we also enhanced our educational pack, making it bigger and better, with more comprehensive and engaging content. We provided education and leaming sessions to over 3,000 children aged ￿ to 18, including special educational needs (SEN) students, in schools acr05S the UK and also engaged more than 6,000 adults at work- based 5e5sions and conferences to increase understanding of disability, invisible disability and the role of assistance dogs. Furthering our work with young people, Stories with Symbols, which makes edur2tional videos for children SEN, visited our centre and featured trainer Ellie and trainee support dog Dave as part of a reading of the 'That's Not My Dog, book. Page 7 DO￿$19n £n￿lOpe ID.. BOc5A368-8C614347-849￿12S2C3128s4O SUPPORT DOGS LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achievements and performance Icontinued) Work with siblings In consultation with the charity Sibs, we contlnued our work to better understand the impact having a brother or sister wth an autism assistance support dog can have on siblings. We set about sending a questionnaire to parents of our autistic young clients; to ask them about the effects a support dog was having on their other children. Work with Epilepsy Action In 2024. we collaborated v￿h a fellow charity, Epilepsy Action, to promote responsible dog ownership amongst those with epilepsy. We helped to collate the largest-ever survey of its kind, with the aim of better understanding the impact having a dog - both negative and positive - can have on a person vtho has the condition, thile also ensuring the dog's best interests are met. Support Dogs has been Iraining epilepsy seizure alert dogs fof over 30 years, having been the first organisation in the UK to do so. We are a global leader in this work. Epllepsy selzure alert dogs are trained lo provlde a 100% reliable waming up io one hour in advance of an epileptic seizure. We receive a number of calls from people with the condition seeking advice and support to provide the best quality welfare and care for their dogs. Rescue dogs and abandoned pets In 2024, our charity built on the foundations of our work to train rescue dogs to be lifesaving and life-changing assistance dogs. We are proud to be 'Champions of Ihe second chance,, and, in our 33-year history, one in lour of our dogs have been sourced from rescue centres, council pounds or from owners who sadly Gan no longer look after their pet. These include support dog Thunda, an unwanted pet, vtho has since been trained to help a young autistic boy to make sense of the world and to keep him safe. and Cleo the Labradoodle, a former rescue dog who is now a disability assistance dog for a young woman with cerebral palsy. Followng this work, we Created a new Rescue Recruitment and Assessor role. The post holder spent the year sourcing rescue dogs, building up relationships wth local authorities and organisations like Battersea Dogs, & Cats, Home and Dogs. Trusl and assessing their suitability to become a reliable support dog. In addition, we also increased our work to source hypoallergenic dogs, who don't shed dander. to cater for the growing number of clienls with allergies. New staff We welcomed 13 new members of staff in 2024, which included ihe creation of some new roles. To help increase the number of teams V￿ trained in 2024, the budget was authorised to enable us to take on an extra dog trainer and an instructor. Bolstering the addition of our business operations manager in 2023. in 2024. we appointed a business operations officer to strengthen support. This new team has been instrumental in driving the vrdy fopward with the transition to our new headquarters and our aims to increase operational capacity. As we have grown, it has opened up opportunities intemally for current staff to change roles, or as career progression something that had been limited in the past. Page 8 DOcus￿n Env&lope ID.. BDCSA36&8c614347-849￿l252C3t2B64D SUPPORT DOGS LIMITED TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achievoments and porformanco (continued) Our '8uddy' system came into effect, providing an extra tier of support to new staff and helping with staff induction and retention. Training and Development In addition to our continuous staff development, we joined the Assistance Dogs UK'S Kno￿edge Sharing Programme. This is an opportunity for staff and volunteers to strengthen their kno)Medge and understanding of various topics within our industry. These Can range from the use of assistance dogs as a tactic of domestic abuse and overcoming funding hurdles to canine nutrition and assistance dog genetics. Staff have found the extra training beneficial in their day-tI￿daY work. In January 2024. we welcomed Pat Stafford MBE, chalr of ADUK, the umbrella organisation for accredited a5SlStance dog5, charities, of which we are a founder member. This further cemenled our reputation as an esteemed member of this trusted coalits'on, which provides a kitemark of excellence in assistance dog training and adheres to Ihe highest training and welfare standards. as sel out by Assistance Dogs Internalional and the International Guide Dogs Federation. We also hosted a visit from Caroline Preston, chief executive of fellow ADUK-accredited charity Autism Dogs and exchanged information on our v￿￿Ing practices. We also established five new 'Task and Finish Groups, Volunteers. USP, Application, Retirement, Efficiencies to help strengthen our work in focused areas. This was a chance for slreamlined focus groups to look at developing efficiencies in these areas. We launehed our new H.E.L.P (Handler Engagement Learning Programme) to better equip our dog handling volunteers, such as puppy socialisers, foster carers and drlvers. with improved ways to care for our dogs. Content included dog psychology and how they learn, everyday life, including toileting and emergency first aid for dogs and the benefits of loose lead walking. This wa5 as a result of volunteer feedback and aimed to bring our pollcy and slructure in line with our 2024- 2029 Strategic Plan while upskilling volunteer5 and increasing enga9ement. National coverage In 2024, our work on all three programmes gained significant coverage both locally, regionally and nats'onally, with just under 200 pieces of publicity in local and national newspapers as well as women'5 magazines, pet publications, disability publications and local and nats'onal TV and radio. including a piece on ITV for Neurodiversity Week. We were given the opportunity of a plaffoTm as part of an exhibition at the Florence Nightingale Museum. in its Caring Companions exhibition on assistance anima15. The BBC'S Make a Difference Awards shone the spouight on our work, wtlh several clients and their dogs shortlisled, and a regional winner - namely Elvis the autism assistance dog who saved the life of his young partner after the boy ran into the path of an oncoming car. Furthennore. as our patron, TV presenter and broadcaster Angela Rippon CBE, appeared on BBC1's Stnctly Come Dancing pre-christmas 2023, her appearance and mention of Support Dogs while on a 2024 arena tour further highlighted our work. In tandem, as our profile was raised, enquiries increased, with funds increasing also. Page 9 Docuslgn Envelope ID: BCÉ5A368.8C614347.849￿12s2CJ12B64D SUPPORT DOGS LIMITED TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achlevem•nts and performance (contlnued) Fundraising activitles and income generation Support Dogs is committed to providing its services entirely free of charge to those who ￿11 benefit from them. However, we rely ents'rely on voluntary donats'ons, and we proactively seek funding from a wide range of sources. Numerous streams continue to boost our incorne, from Great North Run and London Marathon participants and daredevil abseilers and skydivers. to generous donations from events including the Five Wealth dinner, held by the parents of one of our autism assistance dients, thich raised £23,000, and the Barden Clay Shoot. also organised by parents of a young disability assistance client. which also raised £23.000. Our attendance at Crufts earns us in excess of £20,000 through sales and increases visibility amongst dog lovers. Our flourishing corporate partnership wlth Allied Assurance proved beneficial, with a £186,000 donation to kick- start our National Centre Capital Appeal, making for our biggest-ever single corporate donation. Finan¢lal r•vl•w • Golng concern After making appropriate enquiries, the Trustees have a reasonable expethlion that the Company has adequate resources to continue in operational existence for the foreseeable future. This 15 also true in light of the property purchase (see propety purchase section below), for which the trustees have approved a detailed property plan and budget which will run alongside the Core service budgets. Actual results will be compared, and budgels updated as necessary as the project progresses. The trustees are aware that such an investment carries an element ol risk but are confident thal this 1$ the appropriate course of action to ensure that service delivery can be enhanced, and our reach can be expanded. Whilst expenditure will likely be higher for a period of time, the trustees intend to match this with additional fundraising income. For this reason, the trustees continue to adopt the going Goncern basis in preparing the financial statement$. Further details regarding the adoption of the going concem basis can be found in the accounting pollcies. • Reserv•$ policy It is the policy of the charity to maintain free reserves (unrestricted fund5 excluding unreslricled fixed assels, the loan against the property and any designated fvnds) of an amount which is typically bebNeen 6 and 12 months, operating costs. The policy has been set in order to take into account future expansion plans and the fact that the charity has few sources of regular income. The trustees may designate funds to specific purposes and such funds shall be excluded from free reserves for the purpose of the calculalion. Specifically, the trustees may decide from time to time that part of the free reseNes be designated to a property reseNe for the purposes of funding the costs of new premises for the charity in Ihe future. Such costs may include the Gosts of purchase, planning, refurbishment, adaptation, development, associated fees. initial running costs and the costs of planning and launching a capital appeal. At 31 December 2024, the free reserves of the charity were £2,913,832 vjhich represenls approximately 20 months of 2024 operating costs and 18 months of expected costs in 2025. The trustees monitor the level of reserves on a regular basis. • Principal risks and uncertainties Page 10 Docuslgn Envelope ID". 80CSA368.8c614347.849f￿12s2C3t2BG4D SUPPORT DOGS LIMITEO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees have actively reviewed the major operational and business risks that the charity faces and confimi that systems have been established to mitigate signlficant risks. By seeking to maintain the charity's reserves at prudent level as set out above, the trustees believe that the charity should have sufficient resources to deal with adverse circumstsnces. • Ov?rvl•w The charity's income increased to £2,176,529 from £1,817,471 in 2023. The surplus has also increased to £444,149 in 2024 compared to £364,656 in 2023. Legacy income in 2024 fell slightly compared to the previous year. Income from this source has iluctuated significantly in recent years and it is likely that it will remain unpredictable. Like many other or9anisations, costs have increased significantly during the year and are expected to increase again in 2025. The charity has few sources of recurring income, and it remains an ongoing challenge to generate enough annual income to cover increasing costs. Trustees review financial performance on a frequent and regular basis with this in mind. The purchase of the new property completed in September 2024. As such, the designated fund has been utilised towards the purchase of the property. We have recognised thal the level of reserves held has not funded this in its entirety nor ￿11 it fund the cost of renovating the building. We therefore intend to launch a capital appeal towards the costs of renovating the property that Y￿11 ensure we can provide the necessary facilities for the safety and wellbeing of our staff, and the increased number of volunteers and asslstan¢e dogs. This will ensure delivery of our vital core seniices. The level of required general reseNes will not be impacted by a reallocation of funds. Structurei governance and management • Constltutlon Support Dogs was founded In 1992 and registered as a charity in 1993. The organisation became a charitable company limited by guarantee and was set up by a Memorandum of A$soclation when It was incorporated on 30 March 2001. • Mothod$ of appolnlm•nt or •l•¢tlon of Truste•• The management of the Charity is the responsibility of the Trustees who are elected and COwOPted under the terms of the Articles of Association. • Organl8atlonal structure and declslon4Maklng pollcles Support Dogs Limited operates under the abbreviated name Support Dogs. It is managed by a Board of Trustees. The Annual General Meeting {AGM) of the charity is held in the summer each year. Trustees retire and are elected at the AGM under the tems of the company's Artlcles ofAssociation. • Member5 of the board The names of the members of the Board of trustees who served during the year ended 31 December 2024, are directors of the company and trustees of the charity, are shovm on page 1. Members of the board are elected by the Members of Support Dogs at the Annual General Meets'ng or elected by the Board to fill a vacancy as it arises from lime to time. Recruitment takes place with clear terms of reference. and candidates are sought to provide the Board with a full range of relevant skills relating to the business of the charity. Page11 Docysign Enveloptr ID.. BDCSA36mC614347-849￿12S2C312864D SUPPORT DOGS LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Structure, governance and management l¢ontlnued) Prior to appointment, prospective Members of the board receive an induction pack and briefing which is designed to provide them wth an understanding of the roles and responsibilities they wll be required to fulfil. On appointment, all new Board members have personalised induction programmes. These are designed to cover the main operational framework of the charity, the currenl financial position and future plans and objectives. At Ihe same time the new trustees are also encouraged to spend time in our training centre and meet out staff and volunteers. Members of the Board may receive reasonable out of pocket expenses for travel to rneetings (see note 111 but do not receive any remuneration. Meetings are held on a quartedy basis with conference calls being scheduled on a monthly basis. Profiles o Board Membe Hobson- Chairman David was a project director in the property and construction sectors with nearly forty years, experience of procuring, constructing and operating buildings. During the last ten years David has supported a range of charibes and trusts mainly in the arts and culture seclor to deliver their vision. David is able to contribute a wealth of experience as a tnjstee sharing knowledge and lessons learned from his experience in the corporate envlronment and specifically supporting our management team in their propety strategy. At home with Julie he looks after two rescue Labradors and takes inspiration from the trainin9 that Support Dog5 provides, but alas with Ted and Harry this is very much work in progress. roadhe After qualifying as an accountant working in the manufacturing sector, Mary moved into the venture capital industry in 1991, spending 10 years with UK Steel Enterprise. where she was involved in completing and monitoring investments and loans in parts of the UK that were bearing the brunt of the Steel industry's decline. Mary has since retlred after 17 years V￿rkIng at YFM Equity Partners as Investment Director, investing in a range of businesses throughout the U.K. She has been a non-executive director of a number of companieswhilst at YFM, advisin9 Ihem on grovl FOR THE YEAR ENDED 31 DECEMBER 2024 Structure. governanc• and management Icontinued) Grainne O'connor Grainne has been a client of the disability assistance dog programme for 10 years along with her first support dog Tori (a black lab who was originally her ovm pet dog) now retired and still living with Grainne and her family. She is now partnered with Rupert, a yellow lab is a change of career dog originally trained by medical detection dogs but, they redirected him to the Support Dogs Disability Assistance Programme when his skills and personality were recognised to be more appropriate for disability assistance. As a direct result of her experiences Grainne has developed a passion for supporting and raising awareness of the transformational effects a support dog can have on the lile of a person with disabilities, their families and loved ones. After successfully wnning a fully funded PhD studentship with The Open University, Grainne went on lo complete her PhD on the experiences of people wth a longterm condition who use an assistance dog in 2020. Since then she has gone on to present at national and international academic conferences on her research in Human Animal Interaction in Disabilty. Grainne brings her professional background in health, research, knowledge of human-animal Interaction5 and most importantly her insights as an 'expert by experience, to her role as trustee. Amanda Royston was appointed to the Board of Trustees In January 2021. Amanda has experience'd the physical and mental health benefits a dog Can bring and feels particularly passionately about the important difference trained specialist assistance dogs can make for people living with various medical conditions. A business and marketing leader, including as fomer Marketing Director of Pizza Express, Byron and Starbucks,. Amanda brings over 20 years. experience in scaling brands, cuslomer marketing, partnership development, coaching and digital transformation. Born in Sheffield, Amanda now lives in Surrey wilh her partner Paul and Reggie. Iheir Australian Labradoodle. Alongside walking wth Reg and Paul, Amanda enjoys music, fashion, football and travel. uri O'Bri Maurice began his career In finance & accounting, training as a chartered accountant at Pwc. He subsequently spent 6 years in General Management roles at FTSEIOO firm Flutter Entertainment. where he was a member of the Global Leadership Team for the group's leading brand, Beffair. Maurice is currently part of the co-founding team at Flexa, a Vc-backed flexible working plattom. His areas of experts'5e Span strategy, finance, general management and operations. Kalie Stevens oinled A ri12024 Katie is a chartered accountant, with over thirty years of finance, audit, risk. govemance, and project management experience, having worked globally in the charity, public and private sectors (FTSE 100 and FTSE 250). Katie's most recent role was Director of Finance and Corporate Services for the Chartered Institute of Environmental Health. Katie retired early so she could pursue her desire to support the most vulnerable in our ¢ommunitie5. Katie is Currently Trustee for 11 UK chants-es and trusts. focusing mainly on supporting and improving the lives of young persons and adults with leaming difficulties andlor disabilities. In addition. Katie is Chair of Northumbria Primary Care and Non-Executive Director for Northumbria Healthcare NHS Foundats'on Trust. At home in Northumberland with lan, she looks after a working Labrador and spends as much time as possible outside in the beautiful countryside. Kell L cett ointed Ma 2024 Kelly currently works for Barnsley Metropolitan Borough Council as an Area Council Manager in the Stronger Communities Service. Previous to this role, she has worked in funding environments in a business development capacity for 15 years before moving into commissioning and contract management. Page 13 tIocusi9n Envelope ID.. BOc5A36Mc614347449￿f2s2cJl28G4o SUPPORT DOGS LIMITED TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Structure. governance and management Icontinued} Kelly has spent the majority of her career working in non-profit organisations with a commitment to improving outcomes for children, adults, families and communities. She brings a wealth of experience and understands the important role charities like Support Dogs play in helping people and the challenges they face. Kelly is keen to use her experience to help shape Support Dags Laura Winson ointed Au ust 2024 Laura Winson, the co-founder & director of Sheffield based inclusive talent agency Zebedee Talent, representing people with disabilities. visible differences and LGBTQIA talent. Combining her background as a social worker, love of fashion and film. and social justice values, Laura established Zebedee back in 2017 alongside fellow co-founder Zoe Proctor. Together, they've Worked ts'relessly lo change the way disability, visible difference and gender identity are represented in fashion and wider media, with astounding results. Today. Zebedee stands as the worfd's leading inclusive talent agency, representing hundreds of models and actors across the UK, Europe, the USA, Australia. and Japan. 8y championing underrepresented groups, they are reshaping the industry, challenging traditional casting practices. and collaborating with iconic brands like Gucci. Burberry, Mercedes, Vogue, and Disney- showcasing their far-reaching impact. She is both a people and animal lover, and is delighted to be joining Support Dogs as a trustee. Related party relatlonshlps Support Dogs Limited is a founder member of Assistance Dogs UK. Assistance Dogs UK is the umbrella organisation working to improve access for people with assistance dogs; it represents thirteen charities.. Support Dogs, Guide Dogs, Hearing Oogs for Oeaf People. Dogs for Good, Dog Aid. Medical Detection Dogs, Canine Partners, Autism Dogs, Service Dogs Uk, Seeing Dog Alliance Dogs for Autism. Da￿1n Dogs and Veterans with Dogs. Support Dogs Limited is also a member of Assistance Dogs Europe and Assistance Dogs International. Support Dogs is a subsGribing member of the National Council of Voluntary Organisations, the Fundraising Standards Board and Bamsley and Rotherham Chamber of Commerce. • Trustees. Indemnities The Trustees, as directors of the company, have been granted a qualifying third paty indemnity provision under section 234 of the Companies Act 2006. This does not provide Cover in the event of a director being proved to have acted fraudulently or dishonestly. • Risk management The Trustees have assessed the major risks to which the Charity is exposed. in particular those related to the operab'ons and finances of the Charity. We are satisfied that systems and procedures are in place to miligate our exposure to Ihose major risks. Page 14 Docusign Envelope ID.. BDCSA368-8C614347_849￿l2S2c3l2B64D SUPPORT DOGS LIMITED TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Plans for future periods The purchase of the property that wll be developed into our new national centre for training and providing our life changing support dogs brings many exciting new challenges for our future, as we seek to use this to significantly grow and expand our pioneering work. In the short term future this *ill mean launching a fundraising appeal to raise awareness of our plans and vital donalions to create the centre that is so needed by so many families, and offering the level and qualty of services our dogs and clients deseNe. This new ¢entre will also allow us to develop new Services, especially with a wide reach of the local community. We will therefore be actively engaging wllh a wide range of stakeholders to learn how we Can best develop our centre to maximise this and support the lives of many more people. In addition to our plans to develop our new centre, we will also be continuing to expand research Into our epilepsy seizure alert programme. This intemational pioneering. life saving programme is still under research and we hope to continue with work already started wkth partners such as Epilepsy Action and University College London. We will also be looking to further develop our slaff structure at the charity so we are able to help a growing number of clients each year. This will include recruiting more trainers and a senior instructor to oversee the care given lo clients during the training process. We will also be appointing our first ever dedicated Finance Manager lo ensure we are able to successfully navigate the growth and developmenl of the charity efficiently and with robust financial structures. The need for volunteers is as important as ever and there is currently a shortage of volunteer puppy socialisers affecting assistance dog charities globally. We Nvill be developing the process we use to both recruit new volunteers and also the training and support that we provide to our existing volunteers to ensure that they find it an enjoyable and rewarding experience and conlinue wlth It. Property purchase The purchase of the property and associated legal fees were mostly funded by use of the designated fund which is shown in the Balance Sheet totallin9 £1,000,000. Subsequent work is intended to be Govered in full by capital fundraising campaigns and trust I grant income. This will allow the charity to maintain an appropriate level of reserves and ensure that core service delivery is not adversely impacted. A detailed plan has been drawn up and approved by the trustee$ and it 1$ the Intention that the works vdll take place on a four phased approach.. Phase 1 roof repair and building refurbishment Phase 2 - relocation of staff from the existing premises Phase 3- expansion of dient facing areas Phase 4- expansion of dog welfare and enrichment The charity intends to appoint a project manager to oversee and execute the above property plan. The senior management team are meeting regularly alongside trustees to ensure that the property plan is appropriately followed and updated as necessary. Page 15 Doojsign Envelope10.' BDC5A3684C614347449Ch12S2C312864D SUPPORT DOGS LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Public bonefit slatement The Trustees give due consideration to the Charity Commissions guidance ('Public Benefit: running a charity" PB2) in deciding the activrti'es which the charity should undertake, by reviewng the needs of their beneficianes, by ensuring that the services are inclusive and that no detriment or harm arises from Ihe organisation carying out its activities. Dlsclosure of Infornlation to auditorg Each of the persons who are Trustees at the ts'me when this Trustees. Report is approved has confirmed that.. so far as that Trustee is awa￿, there is no relevant audit information of which ihe charity's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit infomiation and to establish that the chartvs audttors are aware of that information. Audltors The auditors. Shorts, have indie2ted thelr wlllingness to continue In office. Approved by order of the members of the board of Trustees on 16 September 2025 and signed on their behalf 52eFI8IIE171494... David Hobson Twstee Page 16 DO￿$19n Envelope ID. BDcSA368-8C614347-849￿l2s2C312Bs4D SUPPORT DOGS LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the TTUStees' Report and the financial statements in accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Tw$tees to prepare financial stalements for each financial . Under company law, the Trustees must not approve the financial ststements unless they are salisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources. including its incorne and expenditure, 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 of the Charities SORP (FRS 102),. make judgements and accounting estirnates that are reasonable and prudent" state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible lor keeping adequate accounting records that are sufficient to Show and explain the Company's transactlons and disclose with reasonable accuracy at any time the financial position of the Company and enable them lo ensure that the financial statements Comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Twstees on 16 September 2025 and signed on its behalf by: OD¢¥8*nA by.. S2EFIB17E1714B4... David Hobson (Trustee) Page 17 DO￿SIgn Env•ltspe 10.. BDC5A368-8C614347-849th1252C312864D SUPPORT DOGS LIMITED INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SUPPORT DOGS LIMITED Oplnlon We have audited the financial statements of Support Dogs Limited (Ihe 'charitable company'l for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet. the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of IreSand' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state ol the charitable companls affairs as al 31 December 2024 and of its incoming resources and application of resources, Including its income and expenditure for the year then ended; have been property prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Charities Act 2011. 8a•is for opinion We conducted our audlt in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance wth these requirement5. We believe Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of matter We draw your attenlion to note 27 of the financial statements which explains that the charity has purchased property post year end. The property requires significant refurbishment and the charity has a detailed plan for the capital project vthich is reliant upon capital fundraising. The project is expecled to take place in a four phased approach and is expected to complete by February 2027. A dediclated project team has been assigned to the management of this refurbishment. More infomiation about the project can be found In the Trustees Report. Our opinion has not been modified in respect of this matter. Conclusions relatlng to golng concèrn In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any rnaterial uncertainties relating to events or conditions that. individually or collectively, may cast Slgnificant doubt on the tharitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsits'lities of the Trustees with respect to going concern are described In the relevant sections of this report. Page 18 Docusign Envelope ID.. BDcSA3684C614347-849c￿12s2C312864O SUPPORT DOGS LIMITED INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SUPPORT DOGS LIMITED ICONTINUED) Other Inforniation The other information comprises the information included in the Annual Report other than the fjnancial statements and our Auditors. Report thereon. The Trustees are responsible for the other information contained thin the Annual Report. Our opinion on the financial statements does not cover the other infomialion and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially incon51Stent bvith the financial statements or our knowledge obtained in the course of Ihe audit, or olhepwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detem)ine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a malerial misstatement of this olher infomiation, are required to report that fact. We have nothing to report in this regard. Matters on whlch we arn required to report by exceptlon We have nothing to report in respect of the following matters where the Charities (Account$ and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the information given in the Trustees. Report is inconsistent in any material respect with the financial stalements., or sufficient accounting records have not been kept,. or the financial statements are not in agreement with the accounting records and returns,. or we have not received all the infonnation and explanations we require for our audit. Responslbllitles of truste8$ As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the Trustees detennine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable companls ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 19 Docusign En￿lOpe ID.. BDcSA368-8C614347449￿12S2c3l2Bs4D SUPPORT DOGS LIMITED INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SUPPORT DOGS LIMITED (CONTINUED Auditors. responslbllities for the audlt of the finan¢lal statements We have been appointed as auditor under section 144 of the Charities Acl 2011 and report in accordance with the Act and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, vthether due to fraud or error, and to issue an Auditors. Report that includes our opinion. Reasonable assurance 15 a high level of assurance, but 1$ not a guarantee that an audit Conducted in a¢¢ordance with ISAS (UK) viill always delecl a material misstatement when it exists. Misstatements rAn arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users tsken on the basis ol these financial ststements. Irregularities. includirvj fraud. are instances of non-compliance with laws and regulations. We design procedures in line wth our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedure$ are Capable of detecting irregularities, including fraud 15 detailed below.. Our approach to identifying and assessing the risks of malenal misstatement in respect of irregularities, Including fraud and non-compliance with law5 and regulalj'ons, was as follows.. the engagement team collectively had the appropriate competence. capabilities and skills to identify or recognise non-compliance with applicable laws and regulallons., through discussions wlh the trustees and other management and from our Commercial knobvledge and experience, we identified the laws and regulations applicable to the charity- and focusing on the specific laws and regulations which we considered may have a direcl material effect on the financial statements or the operations of the charity, we assessed the extent of compliance with those laws and regulations identified above through making enquiries of management and inspecting relevant correspondence. We assessed the susceptibility of the company's financial statements to material misstatement. including obtaining an understanding of how fraud might occur, by.. making enquines of management as to wthere they considered there was suscepiibility to fraud, their kno￿edge of actual, suspected and alleged fraud.. and considering the internal controls in place to mitigate risks of fraud and non.compliance with laws and regulations. To addres5 the risk of fraud through management bias and override of controls, we.. performed anal￿'¢al procedures to identify any unusual or unexpected relationships.. reviewed joumal entries to identify unusual transactions., assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and investigated the rationale behind significant or unusual transadions. In response to the risk of irregularits'es and non-compliance with laws and regulations, we designed procedu￿5 vthich included. bul were not limited to.. agreeing financial statement disclosures to underfying supporting documentation; reading the minutes of meetings oflhose charged with governance., enquiring of management as to a¢lual and potential litigation and claims., review of accident logs to identify any potential litigation,. Page 20 Docusign En￿lOPe ID.. BDCSA3684C614347449r￿I2S2C312864D SUPPORT DOGS LIMITED INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SUPPORT DOGS LIMITED (CONTINUED) review of legal and professional fees to identify any litigation.. and consideration of relationships with HMRC, relevant regulators and the charitys legal advisors. There are inherent limitatlons in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audrt procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those Ihat arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.trc.or .uklauditorsres onsibilities. This description fonn5 part of our Auditors. Report. Use ol our rnport This report is made solely to the charitable company'$ trustees. as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might stale to the charitable company's trustees those matters we are required to state to them in an Auditors, Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body. for our audit work, for this report, or for the opinions we have formed. EtOWArl FYuJ*o ¥FIBSIÉBSA414e4... Howard Freeman Bsc FCA (Sonlor Stalutory Audltor for and on behalf ol Shorts Chartered Accountants Statutory Auditor 2 Ashgate Road Chesterfield Derbyshire S40 4AA 16 September 202S Shorts are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. Page 21 Doujsign Envelope ID.. BDCSA3684c614347449￿l2S2c312864D SUPPORT DOGS LIMITED 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 Investments Other income 1,766.390 59,603 30.527 320,009 2,086.399 59,603 30,527 1,752,447 31,386 33,838 Total income 1,856,520 320,009 2.176,529 1.817,471 Expenditure on: Raising funds Charitable activities 483,123 1,085,037 6,480 157,740 489,603 1.242,777 454,387 998,428 Total exponditure 1.568,160 164,220 1,732,380 1.452,815 Net income Transfers between fund5 288.360 136,419) 155,789 36,419 444.149 364,656 16 Net movement in funds 251,941 192,208 444,149 364,656 Reconclllallon of funds.. Total funds brought forward Net movement in funds 2,661,891 251,941 140,412 192,208 2,802,303 444,149 2,437,647 364,656 Total funds carried forward 2.913.832 332,620 3.246,452 2,802,303 The Statement of Financial Activities indudes all gains and losses recogni5ed In the year. The notes on pages 26 to 41 form part of these financial statements. Page 22 Do¢usign Envelope ID.. BDC5A368-8C614347-849f>1252C312864D SUPPORT DOGS LIMITED REGISTERED NUMBER: 04190624 BALANCE SHEET AS AT 310ECEMBER 2024 2024 2023 Note Flxed assats Tangible assets Current assets 12 1.320.975 262,954 Stocks 13 19,332 436,244 1,548,871 20,151 572,619 2,011,086 Debtors Cash at bank and in hand 14 2,004,447 2,603,856 C￿ditOrs- amounts falling due within one year 15 178,970) (64,507) Net current assets 1,925,477 2,539.349 Total n•t assèts 3.246,452 2,802,303 Charity fvnds Restricted funds Unrestricted funds 16 332,620 140.412 Designated funds General funds 16 1,000,000 1,661,891 16 2,913.832 Total unrestricted funds 16 2,913.832 2,661,891 Total fund8 3,246,452 2,802,303 The entity was entitled to exemption from audit under Section 477 of the Companies Act 2006. The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of Ihe Companies Act 2006. However, an audit is required in accordance with section 144 of the Charities Act 2011. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting record5 and preparation of financial statements. The financial ststements have been p￿pared in accordance wth the provisions applicable to entities subject to the small companies regime. Page 23 Docusign En¥elope ID.. BOCSA3684C614347-849t>1252C312864D SUPPORT DOGS LIMITED REGISTERED NUMBER: 04190624 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements were approved and authorised for issue by the Trustees on 16 September 2025 and signed on their behalf by.. O•Su8￿r￿￿OY.' S2EFl817e1114BI... Oavid Hobson Trustee The noles on pages 26 to 41 lom part of these financial Statements. Page 24 OorJJstgn Envelope10.' BDC5A3684C614347-849t>1252C312864D SUPPORT DOGS LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Cash flow5 from operating actlvltles Net cash provided by operating activities 561.459 126,720 Cash flov4s from Investing activities Investment income Proceeds from the sale of tangible fixed asset8 Purchase of tangible fixed assets 59.603 31.386 4.000 (29,977) (1,083,277> Net cash Iused In?Iprovlded by Invostlng actlvltlos 11,023.6741 5.409 Changa in cash and cash equivalents in tho year Cash and cash equivalents at the beginning of the year (462,215) 2,011,086 132.129 1.878.957 Cash and cash equlvalents at tho •nd of tho y•ar 1,$48,871 2,011.086 The notes on pages 26 to 41 form part ol these financial statements Page 25 Do¢gJ$i9n En*ltspe10.' BDC5A368.8C614347.849D-1252C312B640 SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 General inforniatlon Support Dogs Limited is a charitable company limited by guarantee. incorporated in England and Wales (company registered number.. 04190624, charity registered number.. 1088281). Its registered office is Unit 21 Jessops Riverside. Sheffield, South Yorkshire, S9 2RX. The principal aclivilies of the charity are detailed in the trustees report. Accounting policles 2.1 Basls of preparntlon of financial 3tatomonts The financial statemenls have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities.. Statement of Recommended Pra¢li¢e appliGable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019), the Financial Reportin9 Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Support Dogs Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are iniiially recognised at historical cost or transaction value unless otherwise ststed in the relevant a¢counling poliGy. 2.2 Fund a¢¢ounting General funds are unrestricted funds which are available for use at the discretion of Ihe Trustees in furtherance of the general objectives of the Company and vthich have nol been designated for other purposes. Designaled funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes, The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds thich are to be used in accordance vAth specific restrictions imposed by donors or which have been raised by the Company for particulaT PUTposes. The costs of rai5in9 and administering such funds are charged a9ainst the specific fund. Tlie aim and use of each restrided fund 15 set out in the notes to the financial statements. Page 26 Docusl9n Envelope ID.. BDC5A388-8c614347-849f￿1252c312BS4D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢counllng pollcles (contlnued) 2.3 Incom• All incorne is recognised once the Charity has enb'tlement to the income. it is probable that the income will be received and the amount of income receivable can be measured reliably. For legacies, entitlement is laken as the eartier of the date on which either.. the Charity is aware that probate has been granled, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distrtbulion is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount Can be measured reliably and the Charity has been notified of the executor's intention to make distribution. Where legacies have been notified to the Charity, or the Charity is aware ofthe granting of probale, and the criteria for income recognition have not been met, then the legacy is treated as contingent asset and disclosed if material. Donated seniices or facilities are recognised v4hen the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefil from the use of the Charity of the item is probable and thal economic benefit ¢an be measured reliably. In accordance wth the Charities SORP {FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees, report for more infomation about their contribution. On receipt, donated professional seniices and donated facilities are recognised on the basis of the value of the gift to the Charity which is Ihe amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. a Corresponding amount is then recognised In expendilure in the period of receipt. Income tax recoverable In Telation to donations received under Gift Aid or deeds of covenant 1$ recognised at the time of the donation. Income lax recoverable in relation to investment income is recognised at the time the investment income is receivable. 2.4 Exp?nditur• Expenditure is recognised once there is a legal or constnjctive obligation to transfer economic benefit to a third party, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated direGtly to that activity. Shared Costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking tlie activities which further the Company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 27 Docusign Envelope 10.. BDCSA36&8C614347.849f>1252C312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles (contlnued) 2.5 Tanglble fixed assets and depreclatlon Tangible fixed assets are initially recognlsed at cost. After recognition, under the cost model, tsngible fixed assets are measured at cost le55 accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended Working condition should be included in the measuTement of cost. Depreciation is charged so as to allocate the cosl of tangible fixed assets le5S their residual value over their estimated usefijl lives, using the straight-line method. Depreciation is provided on the following bases.. Long-terni leasehold propety Motor vehicles Fixtures and fittings 20h straight line 200A straight Sine 20% straight line 2.6 Sto¢ks stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 2.7 Llabllltles and provlslons Liabilities are recognised when there is an obligalion al the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or servi¢e5 rt 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 unwnding of the diS¢C￿nt is recognised in the Statement of Financial Activities as a finance cost. 2.8 Flnanclal Instruments The Company only has financial assets and financial liabilities ol a kind that qualify as basic flnancial 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. 2.9 Penslons The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year. Page 28 Oocu5ign Envelope ID.. B0C5A368-6C614347-849C￿12S2C3l2B64O SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Critical accounting estimates and areas of Judgem•nt 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 make5 estimates and assumpiions concerning the future. The resulting accounting estimates and assumptions will, by definition. seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjuslment to the carrying amounts of assets and liabilities wilhin the next financial year are discussed below. Critical areas of judgement: (i) Recognition ollggacy income In applying the principles of SORP FRS 102 in relation to legacies, management make judgements relating to when the lega¢y income is recognised. Due to the nature of legacie5, It is not always possible to determine the value of the legacy or the likelihood of it being received. In some instances, such legacies can be contested and, as such, the charity will not receive the income. The facts of each case are assessed individually to decide then the legacy should be recognised in line with the Charity's accounts'ng policy and wtth SORP FRS 102. (li) Allocation of costs to restricted funds Certain overheads are allocated to specific restricted fijnds using judgements around how much of that cost relates lo particular projects. The main ¢osl allocated in this way is staff costs and this 1$ done on percentage basis. The percentage is calculated based on the time spent on each project. Page 29 D¢>cusign Envelope ID.. BDC5A368-8C614347-8491>1252C312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2024 Incoma from donation$ and legacles Unrestricted Rostrlcted funds funds 2024 2024 Total funds 2024 Total funds 2023 Donation$ Legacies Trusts Income from lundraising activities 507.914 648.024 331.820 278,632 242,413 750.327 648,024 408.216 279,832 426,011 751,266 334,189 240,981 76,396 1,200 Total 2024 1,766,390 320,009 2,086,399 1,752,447 Total 2023 1,663,403 89.044 1,752,447 As al 31 December 2024 the charity had been notified of residuary legacies, the value of which 1$ uncertain but was estimated to be £220,859, which did not meet the cnteria for recognition and a$ such were not accrued. Investment income Unrestrlcted funds 2024 Total funds 2024 Total funds 2023 Investment income 59.603 59,603 31,386 Total 2023 31,386 31,386 Page 30 Docusw En¥elope IO.. BD¢5A368-8C614347449￿12$zC312664D SUPPORT DOGS LllalTED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Other incomlng rèsources Unre$trictod funds 2024 Total funds 2024 Total funds 2023 Other income Fundraising trading income 7,064 23,463 7,064 23,463 5,866 27.772 Total 2024 30,527 30,527 33,638 Total 2023 33.638 33.638 Cost of ralsing funds Unrostrictod Restricted funds lunds 2024 2024 Total funds 2024 Total funds 2023 Wages and salaries Event costs Pnnting Advertising and website Brochures Consullancy Networking events Sundries Expenditure on fundraislng 363,134 35,116 22,657 12,656 1,500 9,616 174 363,134 37.141 22,657 12,656 1,500 14,071 174 297,749 30,397 13,656 30,722 12,948 33,086 1,907 2,452 31,470 2,025 4,455 6,033 32,237 6,033 32,237 Total 2024 483,123 6,480 489,603 454,387 Total 2023 453,832 555 454,387 Page 31 Docus*Jn Envelope ID.. BDC5A3884C614347449tk12S2C3128640 SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2024 Dlrect costs of charitable activilies Unrestrfcted Restricted funds fund$ 2024 2024 Total funds 2024 Total fund5 2023 Wages and salaries Training equipment and dog supplies Client expenses (including accomodationl Vet bills Motor and travel Volunteer expenses Rates Light and heat Insurance Repairs and renewals Printing, postage and stationery Telephone and internet Sundries 662,362 30,524 1,285 6.039 62,781 5,045 73.136 22,506 77.955 37.130 20,961 12,717 5,365 4,731 3,106 25,256 97,266 14,793 14,997 15,558 7S9,628 45,317 16,282 21,597 62,781 5,061 73,136 22,506 77,955 49,768 20,963 12,717 S,365 4,771 3.136 25,256 609,989 47,194 17,355 26,011 55,848 3,225 73,347 17,733 36.069 39,843 15,289 12,016 5,337 3,696 3,787 14,472 16 12,638 Meeting ¢ost$ Bank charges Depreciation Profit on sale of fixed assets 40 30 155 Audit and accountancy Costs Legal and professlonal Governance - trustees meeting costs 12.810 19,574 12,810 21,974 15,805 4,977 43 2,400 Total 2024 1,085,037 157,740 1,242,777 998,428 Total 2023 854,228 144,200 998,428 Included bmthin wages and salaries are admin salaries lotalling £111,029 {2023- £193,992) which are considered to be support costs to the charity. Of thi5 amount, £44.412 12023.. £77,597) has been allocated to Costs of raising funds and £66,617 (2023: £116,395) has been allocated to direct costs of charitable activitie5. Page 32 Docusign Envelope ID.. BOcSA3684C614347.849C￿l2S2c312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Auditor*' remuneration 2024 2023 F••$ payabl8 to the Charlty's auditors for: The audit of the Charity's financial statements All non-audit services not included above 12.000 5,000 9,000 4,800 17.000 13,800 10. Slaff costs 2024 2023 Wages and salaries Social security Costs Contribution to defined contribution pension schemes 1.016,033 83.095 23,634 826,307 62,805 18.625 1,122,762 907,737 The average number of persons employed by the Company during the year was as follows: 2024 2023 No. Training staff Management and support 24 19 19 19 43 38 No employee received remuneration amounting to more than £60.000 in either year. 11. Trustee5' rernuneration and expenses During the year, no Trustees received any remuneration or other benefits (2023 - £nil). During the year ended 31 December 2024, expenses totalling £284 were reimbursed or paid directly to one Trustee12023- £nil). During the year. the charity received no donations from the Trustees12023 - £nil). Page 33 Docusign Envelope 10.. 6DC5A3684C614347-849Ch1252C312B64D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 12. Tangible fixed assets Long-term leasehold property Motor Fixtures and vehlcles fittlngs Office aqulpment Total Cost At 1 January 2024 Additions 365,673 1,074.679 25.639 24,030 256 34,148 8,342 449,490 1,083.277 At 31 December 2024 1,440,352 25,639 24,286 42,490 1,532.767 Depr•clatlon At 1 January 2024 Charge for the year 135,659 14,894 2,137 5,128 23,940 47 24,800 5,187 186,536 25,256 At 31 December 2024 150,553 7.265 23,987 29,987 211,792 Net book value At 31 December 2024 1,289,799 18,374 299 12,503 1,320,975 At 31 December 2023 230.014 23,502 90 9.348 262,954 13. Stocks 2024 2023 Finished goods and goods for resale 19,332 20.151 14. Debtors 2024 2023 Due wlthln one year Other debtors Prepayments and accrued income Tax recoverable 342,143 28,144 65,957 521.984 18,720 31,915 436,244 572.619 Page 34 Docusign En¥elope ID.. BOC5A368-8C614347-849tk12S2C312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 15. Creditors: Amounts falling dug within one year 2024 2023 Trade creditors Other taxation and social security Other creditors Accruals and deferred income 31,968 20,633 5,093 21,276 10.918 19,772 4,128 29,689 78,970 64,507 Page 35 Do￿sIgn En￿lOpe ID.. BOc5A3684C614347.849￿1252C312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 16. Statem¢nt of funds Statement of fuftds - current year Balance at 31 December 2024 Balance at 1 January 2024 Transfèr inlout Income Expenditure Unrestrlctsd funds Oeslgnated funds Property Fund 1,000,000 53,S42 (1,053,542) General fund• General Funds- all funds 1,661,891 1,802,978 11,568,160) 1,017,123 2,913,832 Total Unrestrl¢ted fund• 2,661,891 1,856,S20 11,568,160) (36,419> 2,913,832 Restrlctod funds Specific Area Fund Dog Specific Fund Seizure Alert Fund Autism Assistance Fund Dog Welfare Fund Disability Assistance Fund Staff - Client Seniices Fund Propety Refurbishment Fund 16,146 4,750 4S,000 7,500 300 2,000 3,000 241,313 (16,146) 14,750) 172,5S71 17,500) 12S,023 113,696) (3,000) 121,548) 92,212 64,655 24,723 11,696 48,200 267,965 140.412 320,009 1164,220) 36,419 332,620 Totsl of fvnds 2,802.303 2.176.529 11,732.3801 3,246,452 Amounts totalling £1.053,452 designated lowards the purchase of a property have been released from the designated property fijnd as the purchase of the new property was completed in the year. The other transfers noted in the table above were amounts transferred from unrestricted to reslricted funds vknich related to expenses for particular projects which were pre-agreed by trustees to be covered by unreslricted funds. The amounts in question were £24.723 for the Dog Welfare Fund and £11.696 for the Disability Assistance Fund. Page 36 Docusign Envelope ID: BDc5A368-8C614347-849￿12s2C3I2B64D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 16. Statement of funds Icontinued) Statemant of funds - prior year Balance at 31 December 2023 Balance al 1 January 2023 Transfers inlout Income Expendlture Unr•stricted funds Designated funds Propety Fund 900,000 100,000 1,000,000 General funds General Funds 1,354,138 1,728,426 (1,308,059) {112,614) 1,661,891 Tolal Unrostrlctod funds 2,254.138 1,728.426 (1,308,059) (12,614) 2.661,891 R¥stri¢t8d funds Specific Area Fund Dog Specific Fund Seizure Alert Fund Autism Assistance Fund Dog Welfare Fund Disability Assistance Fund Property Refurbishment Fund 2,438 8,000 21,000 27,106 2,000 3,500 25,000 (2,438) (8,300) (61,658) (27,106) (34,602) (8,851) 11,800) 300 132.870 92,212 25,639 6,963 5,351 25,000 48,200 183,509 89.044 (144,755) 12.614 140,412 Total ol fund$ 2,437,647 1,817,470 (1,452,814) 2,802,303 Page 37 00￿SIgn Envelope ID.. BDCSA368-8c614347-849r￿t2s2C3I?D64D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 17. Summary of funds Summary of funds - currant year Balance at 31 D•cembèr 2024 Balance at 1 January 2024 Tran$f•rs inlout Income Expenditure Designated funds General funds Restricted funds 1,000,000 1,661,891 140,412 53,542 {1,053,542) 1,802,978 11,568,160) 1.017,123 320,009 1164,220) 36,419 2.913,832 332,620 2,802,303 2,176,529 {1,732,380) 3,246,452 Summary of fund• - prfor y•ar Balance at 31 December 2023 Balance at 1 January 2023 Transfers inlout Income Expenditure Designated funds General funds Restricted fijnds 900,000 1.354,138 183,509 100,000 1,728,426 (1,308,059) (112,614) 89,044 {144,755) 12,614 1.000,000 1,661,891 140,412 2.437.647 1,817.470 (1.452,814) 2.802,303 Analysls of net as$8ts betweon funds Analys18 of n•t asgot8 between funds - current porlod Unrestricted Restrl¢tod funds funds 2024 2024 Total funds 2024 Tangible fixed assels Current assets Creditors due within one year 1.320,975 1,671.827 (78.970) 1,320,975 2,004,447 178,970) 332,62Q Total 2,913,832 332,620 3,246,452 Page 38 Docu&i9n Envelope ID.. BDCsA368￿C6I4347-8l8D-l2s2cj12B64D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 18. Analysis of not assets betwoon funds (continued Analysis of net assets betwoon funds - prior period un￿ stricted funds 2023 Restricted funds 2023 Total funds 2023 Tangible'fixed assets Current assets Creditors due viilhin one year 262,954 2,463,444 (64,507) 262,954 2,603,856 (64,507) 140,412 Total 2,661,891 140,412 2,802.303 19. Reconciliation of net movement In funds to net cash flow from operating actlvltles 2024 2023 Net income for the period (as per Statement of Financial Activities) 444,149 364,656 Adjustments for: Depreciation charges Investment income {Increase)IDe¢rease in slo¢k$ (Increase)IDecrease in debtors Increasel{Decrease) in creditors Profil on disposal of fixed assets 25,256 159,603) 819 136,375 14,463 14,472 (31.386) (8.156) (206,354) (2,512> (4,000) Net cash provided by operating •ctlvities 561,459 126,720 20. Analysis of cash and cash equivalents 2024 2023 Cash in hand 1,$48,871 2,011.086 Page 39 Docusign Envel(ye ID.. BDC5A3684C614347.849t>1252C312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 21. Analysis of changes in net debt At31 December 2024 January 2024 Cash flows Cash at bank and in hand 2.011.086 1462,215) 1.548.871 2,011,086 (462,215) 1,S48.871 22. P•n$lon commltmonts The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £23,634 {2023'. £18.625>. Contributions totalling £5,09312023'. £4,128) were payable to the lund at the balance sheet date and are included in creditors. 23. Operating lease comrnilments At 31 December 2024 the Company had cornmitments to make future mlnimum lease payments under non-cancellable operating leases as follows.. 2024 2023 Not later than 1 year Later than 1 year and not later than S years 88,039 43,551 80,868 24,747 131,590 105,615 Page 40 Do￿sIgn Envelope ID.. BDC5A3684C614347_849tk1252C312864D SUPPORT DOGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 24. Members, Ilablllty The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. 25. Related party transactions There are no related party transactions relating to either the current or cornparative period whlch were not conducted under normal market conditions. Page 41