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2020-12-31-accounts

Annual Report & Financial Statements

for the year ended 31 December 2020

Making life changing differences to people with disabilities through a trained dog

Charity Registered No. in England and Wales 1092960 Charity Registered No. in Scotland SC039828 Company Registration No. 4416149

DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2020

Our Vision

A world in which everyone and every community is able to benefit from the help of a trained dog.

Our Mission

We bring trained dogs and people together to help them overcome specific challenges and enrich and improve the lives of both.

What We Do

We train assistance dogs to help adults and children with disabilities lead more independent lives, at home and in the community.

We train and support activity and therapy dogs and their specialist handlers to work in communities and schools.

We provide training and support to families of children with autism to help them overcome specific challenges through a family dog.

We continually explore new ways that dogs can help people.

Our Values

Quality – in all we do

We are committed to achieving high standards and advancing best practice.

Individual approach

We value and respect each person and each dog as an individual and strive to help them all fulfil their potential and to learn from them. We engage with everyone openly and honestly.

Dog wellbeing

We work to ensure the health and happiness of our dogs. We will never knowingly compromise their welfare.

Innovation

We continually develop new ways dogs can help people, through our curiosity, learning and expertise.

Collaboration

We work together and with others in teams, to advance our collective knowledge, operate more effectively, and thereby help more people.

Every pound counts

We make the most of every pound and every hour of volunteering given to us, by spending wisely, working efficiently and remaining focussed on our mission.

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Highlights – Outcome and impact

Innovative digital working

Utilised technology to create exciting new virtual ways of working both within the charity and to support our clients and volunteers that will aid our future operations. This included virtual interactive puppy classes and training modules.

Designed and implemented aftercare support virtual ‘visits’ that allowed us to continue to support our 289 assistance dog partnerships. We placed 17 new assistance dogs during the year – a third of what we had planned, but this was a significant achievement given the challenges of placing dogs with clients.

Developed and launched a new virtual service for our Family Dog clients in September that enabled 206 families to attend workshops during the year. In post-Covid times, we will continue to offer virtual workshops along with face-to-face ones.

Our Community Dog team pioneered virtual opportunities that enabled us to support and keep connected to clients during lockdown. These included virtual dog walks, bingo and road safety games. This enabled us to expand the geographical reach of our client group and will remain part of our service in the future. During the year we held 383 animal assisted intervention sessions, 134 of which were virtual, working with 84 different clients.

Looking forward to supporting more people

Working alongside our Dementia Dog partners, Alzheimer Scotland, we developed a new and unique dementia Family Dog service in Scotland – supporting people with dementia and their families who either have, or plan to get a pet dog. We plan to extend this service beyond Scotland in 2021.

Good Advice – a new web-based information service for the wider public

Good Advice draws on our expert understanding of dogs built over many years of experience bringing dogs and people together. Good Advice encourages people to build a strong bond with their dog based on an understanding of dog behaviour and well-being that will ensure their dog is happy and healthy.

Effective collaboration

Accepted as members of the International Working Dog Registry (IWDR). This will enable us to access data on hundreds of assistance dogs across the world which in turn will assist us to make more informed decisions about our breeding stock.

Set up Dogs for Good’s first Breeding Advisory Group with experts in field of veterinary science and canine reproduction.

Founder member of the Assistance Dogs Europe Breeding Co-operative.

Established an internal Research Group to filter research requests and ensure that our research work is focused on areas that will most benefit the charity.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2020

The trustees are pleased to present their annual directors’ report with the financial statements of the charity for the year ending 31 December 2020 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Trustees are Directors and will be referred to throughout this document as trustees.

A Year Like No Other

2020 was certainly an extraordinary year when all of us faced challenges unlike any we have before. Inevitably, the impact of the Covid-19 pandemic caused disruption to Dogs for Good’s work in every part of the organisation, but it was incredibly heartening to see how everyone connected with the charity, staff, volunteers, clients, and indeed dogs, all rose to the challenges and overcame them in ways that will have a lasting positive impact on our work.

Our top priority throughout the pandemic has been the health, safety and wellbeing of our staff, volunteers, clients and dogs. Many of the people we support are clinically vulnerable to the virus, which necessitated a cautious approach to ensure we protect everyone connected with the charity.

A significant outcome of the pandemic has been the increased recognition of the positive role that dogs can play in our lives. In describing the important role our dogs play in supporting our clients who can often face social isolation, we used to ask people to imagine what it might feel like not to leave their home for several years; the reality for many of the people we work with before our wonderful dogs start to support them. The pandemic has meant that sadly, many more of us have now experienced first-hand what social isolation really feels like and thus, the power of the humandog bond has become more important than ever. Dogs give us a reason to go out, help us feel less isolated and always manage to bring a smile to our faces during difficult times. The pandemic has brought into sharp focus that the work we do really does make life-changing differences; it enables people to go out safely and with confidence, live more independently and experience far greater social interactions thanks to the support and devotion of our expertly-trained dogs.

Many of the challenges are ongoing, not least working face-to-face with the people we support - a vital part of our Assistance Dog and Community Dog services. Government restrictions and our new protocols to ensure we were working safely meant that there were, and still are, limits to what we could achieve in terms of placing assistance dogs and working with people across these services. Assistance dogs coming through our socialisation and training process were not able to be matched and then placed with people in the numbers we are used to achieving.

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We did manage some face-to-face work but the new ways of working made the process incredibly time-consuming. We have had to be very flexible and find solutions quickly to work successfully within the changing landscape of Covid-19 restrictions.

On the plus side, we have learnt a huge amount during the crisis that will serve us well in the future. Due to the large amount of development work and key projects being undertaken during the initial lockdown period, all our staff continued this work allowing us to move forward with a number of projects that may otherwise have taken us two or three years to achieve. In addition, we developed new ways of working to enable us to provide a range of virtual services and support to our clients, volunteers and dogs when they needed it most. During the second lockdown in November some flexible furloughing took place.

These new virtual ways of working have been well-received and will be very valuable going forward. We certainly do not want to replace face-to-face meetings, support sessions or workshops but there is a positive place for virtual support where it can deliver help and advice in a more timely and responsive way. This certainly puts us in an exciting position for growing our support for people in the future.

Funding will continue to be a challenge in 2021 but we are so grateful to the many people who have continued to support our work during this difficult time. It was also incredibly heartening to read the messages of support from people who donated over the year. Our fundraising team has worked tirelessly to minimise the loss of revenue in areas such as events and community fundraising and are actively working to engage with new supporters and generate funds, particularly through virtual activities and digital fundraising. Every bit of support given to us now will enable us to continue our work in the long term.

The experiences of the past year have taught us that we are a resilient charity and will continue to rise to all the challenges that come our way. The charity is stronger now than ever thanks to the outstanding work and support of our staff, volunteers and of course our dogs.

John Farrell Peter Gorbing Chairman Chief Executive

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Strategic Report Achievements and Performance Year in Numbers

Assistance Dog

Family Dog

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Community Dog

Volunteer support

We have:

Assistance Dog training in a pandemic

Right across the organisation, changes had to be made to all our processes to accommodate lockdown and the emerging pandemic. Our training department underwent a huge change to the normal ways of working and it was imperative that these changes were made rapidly and thoroughly to ensure the safety of our dogs and staff.

Training dogs in a pandemic is not easy but we adapted and managed to find solutions to the problems we faced.

Our training team put together a library of videos demonstrating training techniques to help volunteers and clients keep up with elements of their dogs’ training where possible. In addition, the team put together a series of practical and fun ‘Good Ideas’ videos to help our volunteers and clients provide enrichment for their dogs when walks were not so plentiful due to restrictions, shielding etc. We were also able to share these videos more widely through our digital channels to help pet dog owners who were looking for ideas to support their dog when they were less able to get out due to restrictions around exercise.

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Instructors also used virtual platforms to continue to communicate with clients. This was especially important for clients whose dogs had been placed with them weeks or even days before lockdown. In these cases, clients would normally have had a daily in-person visit from their Instructor to help them and their dog begin to bond and help the client start to work with their dog. Obviously, inperson wasn’t possible during lockdown, so Instructors conducted virtual sessions with their clients and dogs, sometimes using their own companion dogs to demonstrate a task.

For some of our more sensitive dogs, lockdown proved to be a positive experience as it offered more time to build a closer bond with their new owner.

Puppy classes, usually comprising group sessions in our training hall, were quickly adapted to work virtually instead of in-person. Our puppy team worked with volunteer puppy socialisers to assess which platform worked best for everyone. The puppy team set socialisers a weekly training task, such as ‘sit and wait’ or working on recall, for everyone to practice and video with their puppy during the week. The puppy team then reviewed the videos that volunteers submitted and everyone took part in a virtual meeting to go through any problems and discuss with each other how they found the challenge. The calls were also a really great way for everyone to get together and have a general chat; helping to lessen the sense of social isolation that many people felt during lockdown.

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REPORT OF THE TRUSTEES for the year ending 31 December 2020

When restrictions relaxed a little, our trainers were able to get back to training our dogs in-person again. Where it was possible, we accessed public spaces such as shops and shopping centres which are environments our dogs have to be comfortable in, all the time adhering strictly to government guidelines. We are so grateful to our partners, Westminster Foundation and Reading Scientific Services for their donation of PPE which was essential to us being able to keep everyone safe.

Our health and welfare team worked hard to find new ways to manage the complex task of kennel management and the new processes they have put in place are among some of the most robust in the charity. They had to change a lot of routine procedures to cope with the challenges of Covid-19 and keep everyone safe. For example, the traditional handover of a dog in training and likewise, the handing back of a dog after its daily training session required increased hand hygiene measures as normally, many pairs of hands would make contact with the dog. In addition, while dogs do not transmit the Covid-19 virus to humans, they are, nonetheless, a ‘surface’ and that surface has to be made safe to keep humans safe so all our dogs had to be thoroughly wiped down before and after training. Similarly, all equipment such as leads and collars were removed from dogs before they were returned safely to their boarder.

Thanks to all the training staff, volunteers and clients who rose to the challenges that 2020 brought, we are extremely grateful for everyone’s efforts which enabled us to safely continue to care for and train our dogs during this challenging time.

Assistance Dog Team - Luke and Sunley

Like most children during the lockdowns of 2020, 12 year-old Luke was home-schooled. But unlike most children being home-schooled, Luke had his trusted four-legged companion, Sunley by his side. Sunley is a Dogs for Good assistance dog trained to help Luke live more independently and is also his best friend.

When Luke was asked to compile a descriptive piece of writing using metaphors as part of his English lessons, his inspiration came in the form of Sunley. Below is what he wrote.

Sunley (the best dog in the world)

My dog, Sunley, is a gigantic fluffball. He is a big scaredy-cat, no literally, he is big and scared of the cat!

He has soft, floppy ears and a wet, black nose.

His tail is a bushy wagging machine and his eyes are as black as space but twinkle like the stars when he is happy.

His fur is as golden as the sun and he is as delightful as a warm summer’s day.

He is as big as a giant but as soft as cotton wool.

He is a hoover, a face-licker, a treat-gobbler and thing of beauty and joy.

He is scared of water but loves chasing a ball.

He likes to sit by me and brings me comfort and he helps me in more ways than he will ever know.

He is a big, soft teddy bear but best of all, he is my best friend!

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REPORT OF THE TRUSTEES

for the year ending 31 December 2020

With thanks to The Bernard Sunley Foundation for their sponsorship of Sunley.

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Assistance dog partnership Lydia and Ziva

Lydia (18) has Ehlers Danlos syndrome and was matched to assistance dog Ziva in February 2020.

Ziva was supposed to join Lydia and her family towards the end of March. Unfortunately, the start of lockdown meant that the pair of them had to wait for six months until they were able to start their journey together, but Lydia says it’s been worth the wait.

“Ziva has changed so many things for me but I’d say the biggest thing is confidence,” says Lydia. “Before, I was always nervous of being out on my own in my wheelchair. I was scared I’d drop things and I was hugely self-conscious and stressed.

“Now, because I’m so focussed on Ziva, I pretty much forget about all that. Recently, I went shopping with Mum and took myself off, picked some things out and then took them to and through the checkout. Something I’d never have done before.”

Lydia’s mum, Sophia, agrees and says: “Ziva and Lydia are a lovely team. The fact that Ziva can help Lydia with practical things like retrieving dropped items etc. is wonderful because it gives Lydia far more independence and I’m confident that Lydia’s future is brighter with Ziva by her side.

“I heard Lydia laugh and giggle far more in the first few weeks they were together than I have done in a very long time.”

Lydia says she feels more optimistic now: “I have hope for the future and that’s all down to Ziva. I’m going out by myself to walk her and I’ve had people come up to me saying how clear it is that we adore one another. She’s amazing and I love her to bits.”

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Volunteering

Abby Gissey – Temporary Boarder

Being a temporary boarder for Dogs for Good brings so many special experiences and to be able to volunteer and ‘give back’ in such a mutually beneficial way is really lovely. My fiancé and I usually look after each dog for three to four months while they go through their training but 2020 was quite different; because of the pandemic, we had our dog for a year. To have him with us during such an uncertain time was enormously beneficial to my mental health. I was furloughed for months during the pandemic, so having a dog to look after gave me focus and routine. He gave me such comfort and helped keep my spirits up on days when I felt worried and low. He gave me the confidence to go and explore some lovely walks that were right on my doorstep and we spent many happy hours out and about watching the seasons change.

Vikki Meakins – Puppy Socialiser

The lockdowns and restrictions that played such a huge part of 2020 took a real toll on everyone and it’s been quite challenging finding ways to socialise puppies in a pandemic! However, I didn’t do it alone as the support I received from the Dogs for Good puppy team was amazing. Despite the fact I wasn’t able to interact with the team in the usual face-to-face way, I still received a huge amount of guidance and help using virtual workarounds.

Having dogs at home provides my family and I with many pleasures but none more so than walking and exploring together. They encourage us to exercise and look after our health and many times I have seen my children’s mood lift after we have been out for a walk, particularly during lockdown. I think the same is true for us adults, too!

I have seen our children turning to the dogs for comfort in the form of interaction and distraction many times. In addition, having dogs has developed the children’s sense of responsibility and understanding of another species’ needs which, as a parent, I find hugely gratifying.

Developments in Training

In March, we took the opportunity to look at what we could learn from having to work in different ways and use that learning to undertake new projects that would help us grow into an even more robust and forward-thinking organisation. Because we have had to work in a far more focused way, what we have learned and implemented organisationally in 2020 would, ordinarily, have taken two or three years to achieve.

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IWDR – International Working Dog Registry

We took a close look at our breeding programme with the ambition of improving the lineage and quality of the dogs that we match to our clients, thus further enhancing the experience that our clients have with their future assistance dog. We felt that the best way of doing this was to join the International Working Dog Registry (IWDR) which is a database of working dogs that analyses genetics, health, behaviour and performance and indicates markers of success for using a particular line of sire or dam. It is currently used by 600 working dog organisations around the world to inform breeding decisions and help the process of selecting the most appropriate dogs. We submitted our application in September and after a thorough and rigorous process where we had to provide details of our ethical and welfare standards as well as information about our assistance dog service, we were very proud to be accepted as a member in November.

We are now able to access data on hundreds of working assistance dogs across the world which will help us develop our breeding ‘foundation colony’ by using the IWDR data to select dogs with proven assistance dog lineage. We will also input data into the registry once we start breeding from our foundation colony.

ADEU

We are already starting to use the IWDR worldwide behavioural checklist to work on a breeding programme for ADEU (Assistance Dog Europe), the European Chapter of Assistance Dogs International and this will see international collaborations in reference to breeding stock.

Breeding Advisory Group

To set the benchmark for the type of dog we want to work with us, we have set up a Breeding Advisory Group which will comprise professionals and experts in the field of veterinary science, canine reproduction and genetics.

Research Committee

Over the course of a year, Dogs for Good receives a high number of requests to help with academic research applications. To ensure that we use our time wisely, we set up an internal Research Committee to filter these applications and commit to working with those that are of most benefit to us and the wider Assistance Dog community. These could include research applications with a strong canine welfare focus or those concentrating on dog behaviour and training. For those that fall outside of our filter, the committee will try to signpost organisations/individuals that may be able to help.

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Family Dog in 2020

In July 2020, we celebrated the 10[th] Anniversary of our Family Dog service. This innovative, UK-wide, workshop-based service helps parents with an autistic child explore techniques and training to enable a pet dog to bring support for the whole family. To date, over 1400 families have benefitted from the Family Dog service.

Usually, Family Dog workshops are run face-to-face in groups, so the service was severely compromised during the pandemic. However, the team worked extremely hard to turn the in-person group workshops into virtual group workshops and these were launched in September.

Feedback from the virtual workshops has been extremely positive.

“I really enjoyed taking part in the Dog's for Good Family Workshop and I found it really easy to access the online course. The workshop had excellent content and the Dog's for Good team were really friendly and made me feel very welcome. I found the videos really helpful and I liked having the opportunity to re-watch them, especially when studying what was happening with a dog’s behaviour. Sometimes you spot more details when you replay a clip, so that was incredibly helpful. I love the idea of having lifelong membership with Dog's for Good, just knowing that if ever we need some advice, we can get in touch and get some help.”

The team devised video content, presentations and fun quizzes as part of the virtual workshops to help create discussion and cement the workshop learnings. The team also run clinics for parents offering advice about how to choose the right dog for the family and the email and telephone aftercare support service remains in place for all families to be able to access.

The virtual Family Dog workshops trialled during lockdown will continue to be used as an additional way to offer the service to people.

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Community Dog in 2020

Our Community Dogs and their specialist handlers work with people with a range of disabilities and individual needs in a series of ‘in-person’ sessions designed to improve independence, wellbeing and skills.

As a largely face-to-face service, the work of the team was considerably impacted by the pandemic. But very shortly after lockdown began, the team introduced new protocols to keep clients, staff and dogs safe and adapted sessions to work online so that clients could continue to be supported.

The Community Dog handlers came up with some incredibly creative ways to engage and motivate clients online including dog bingo sessions, virtual dog walks and road safety card games.

When restrictions eased a little, the team were able to work ‘in person’ again and this included working in new, socially distanced ways and adhering to strict hygiene standards. For our Community Dogs, this meant some extra training, including familiarising them to face masks and visors and the smell of hand sanitiser.

Working online through the pandemic has seen some significant and positive changes for the Community Dog team. As a result of some very clever thinking, they were not only able to continue helping clients meet their personal goals and support positive mental wellbeing, they now have new ways of working that they will continue to use well into the future. For example, the service is now able to use virtual sessions to help deliver our benefits to more people, regardless of geographical constraints – indeed, during lockdown, one Community Dog handler and her dog carried out sessions with a client on Shetland! They will also use virtual sessions to ‘introduce’ our dogs to clients who are perhaps a little nervous of dogs and would take more time to commit to in-person visits.

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Good Advice – a service for the wider public

As a charity focussed on making life-changing differences for people with disabilities through the power of expertly trained dogs, we believe in the positive and sometimes life-changing difference that dogs can make to people’s lives – we see this daily through the impact of our team. But we know that owning a dog isn’t always easy, it can throw up many questions and challenges, particularly when it comes to understanding their behaviour and how best to train them.

So, we have developed Good Advice that draws on our expert understanding of our four-legged friends, built over many years of training highly skilled assistance dogs. The aim is to inspire positive action, supporting and empowering dog owners to enhance their relationship with their dog through practical, accessible and inclusive advice available on our website and all with a sound theoretical underpinning. It’s about enhancing knowledge and understanding about dog behaviour, psychology and well-being, so people can take steps to keep their dogs at their happy and healthy best.

Good Advice celebrates the incredible bond between a happy, well-trained dog and their owner, and how these rewarding relationships can enrich and improve the lives of both.

To find out more visit: www.dogsforgood.org/good-advice.

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REPORT OF THE TRUSTEES for the year ending 31 December 2020

Financial Review

There was a decrease in voluntary income of 25% to £2,779,148 in 2020 mainly due to a 44% drop in legacy income. We received £13,285 from the Job Retention Scheme. Our expenditure decreased by 3% to £3,477,992 (£3,580,907 in 2019). There was a negative movement in funds of £612,646 in 2020 (inflow £209,740 in 2019).

Investments

The trustees have the power to invest the unrestricted resources of the charity in appropriate investments. The overall return on investments at the end of 2020 was 6.24%. The trustees having regard to the liquidity requirements of running the charity have also kept available funds in a variable interest-bearing call account. The current interest rate is 0.45%.

Reserves Policy

It is the policy of the charity to hold reserves in its unrestricted funds that have not yet been committed or designated for any particular purpose. The trustees have set aside these reserves in order to protect the future operations of the charity from the effects of any unforeseen variations in its income streams as part of a policy of good financial management practice. The trustees set the level of these reserves after undertaking a thorough assessment of the charity’s needs.

Dogs for Good is committed to long term support for its partnerships. For our clients, this means for the period of their need and will often include successor dogs. For our dogs, this means from puppyhood through the rest of their lives. Given the variable and unpredictable nature of our income, particularly legacies, the trustees believe that free reserves should stand up to 9 months of the gross predicted annual revenue expenditure, thereby ensuring we meet our commitments to clients. It is the policy of the trustees to invest in further charitable activity when reserves are consistently beyond these levels, as long as there are no wider adverse economic concerns.

As at 31 December 2020, reserves in the charity’s unrestricted funds were £4,376,264 of which £3,284,859 were free reserves. Free reserves are reserves which do not include restricted funds or funds tied up in Freehold property. This represents 11.3 months (2019 12 months), based on projected gross revenue expenditure for the forthcoming year. Mindful of the current economic circumstances the trustees believe that this is a prudent level of reserves.

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Fundraising

Our approach to fundraising

All the charity’s fundraising is carried out by charity staff and volunteers. Volunteers operate under the careful guidance of staff. The charity does not carry out telephone, door-to-door fundraising or utilise consultants to carry out fundraising on the charity’s behalf.

The charity operates to the code of Fundraising Practice as applied by the Fundraising Regulator. Dogs for Good is registered with the Fundraising Regulator.

The charity had no compliance issues in 2020 in terms of meeting the Code of Fundraising Practice.

The charity supports it fundraising volunteers through induction sessions, training and ongoing support. A team within the Fundraising Department is dedicated to supporting volunteers and ensuring that their fundraising activities are compliant with the Fundraising Code of Practice. The charity does not use external fundraisers or commercial participators.

The charity did not receive any complaints regarding fundraising in 2020.

Our Supporter Promise

It is our responsibility to ensure we are using our resources as effectively as possible. That’s why we make this promise to you.

We are passionate about our work, the people we help and the way we train our dogs. We tell their stories in a positive and respectful way to help share how we make a difference. We are proud of the relationship we have with our supporters. We have always been and will always be clear and honest with you. Our relationship with you, our supporters, is critical to the work we do and we are truly grateful for your support.

Our values are at the heart of how we operate.

How your gift to us is used

Everything we do is driven by our desire to help as many people as we can. Every donation, sponsorship or legacy is put to good use as effectively as possible. We do not receive any government funding, so raising funds is essential to do the work we do. The money you give us goes to training our dogs and developing our services.

How we fundraise

We think carefully about the types of fundraising we do, how much we ask of our supporters or those that fundraise on our behalf, and we do not use aggressive fundraising techniques – this is no doubt why so many supporters have remained loyal to the charity for years and why so many people also volunteer with us.

Please note that we do not undertake any cold-calling fundraising activities – either via the phone or door-to-door.

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How we use your details

We are proud of our work and want to tell you about it and hope you will tell your friends and family too. We will try to understand the best ways to communicate with you but you will always have the choice to unsubscribe from our communications, update your details or choose a different channel.

We do not pass our supporters’ details onto any third parties and treat with absolute care any information we are given. We are used to working with vulnerable people and are extremely diligent about any donations from people we consider to be vulnerable.

We encourage our supporters to allow us to gift aid any donations as that gives our charity more money without costing you any more.

We are approachable and friendly so if you do have a query please get in touch. We rarely receive complaints but if we do, we have a system of logging and recording them so we can learn and improve.

With grateful thanks …

We receive funding from individuals, corporate partners, trusts and community groups.

We are so grateful for the continued support from many trusts and corporate partners which have helped us continue our vital work during 2020.

Our sincere thanks go to:

Legacies

We have received many wonderful legacies from people who have kindly remembered the charity in their Will. These gifts have made a huge difference to what we have been able to achieve and to the number of people we have been able to help.

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Structure, Governance and Management

Legal Status and Objectives

Dogs for Good is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. The liability of the trustees, as members, is limited to £1. The directors of the charity are its trustees for the purposes of charity law and throughout this report are collectively referred to as the trustees.

Appointment of Trustees and Induction

When trustee vacancies occur, nominations for new trustees are received from a range of the charity’s stakeholders and are considered by the whole trustee body against the specific requirements that have been identified for the vacancy. They are invited to attend a trustees meeting before formally accepting the position and are also invited and encouraged to visit and take part in various aspects of the charity’s work to gain a fuller understanding of the issues involved. On appointment, new trustees receive relevant information on both their role as a trustee and on the charity and take part in face-to-face induction sessions with staff.

Under the terms of the Memorandum of Association of Dogs for Good, at least one member of the board of trustees must be a beneficiary of the charity.

Organisation

The board of trustees oversees the work of the charity and meets four times a year. The Chief Executive is responsible for the day to day operations of the charity with delegated powers, sufficient for the purpose, approved by trustees. An executive committee, headed by the Chief Executive and comprising of the Director of Training and Development, Director of Finance and Director of Marketing, meets regularly to review the strategic plan, the external environment and the services the charity provides.

Related parties and co-operation with other organisations

Two of the trustees received remuneration from their work with the charity under a commercial contract. Any connection between a trustee or senior manager with a third party contractor must be disclosed to the full board of trustees. Details of the commercial contract were approved by the trustees.

Pay policy for senior staff

The board of trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee received remuneration for their role as a trustee during the year.

The pay of senior staff is reviewed annually and where appropriate, increased in line with any cost of living payments given to all staff. The trustees benchmark the pay of senior managers against pay levels in other charities of similar size and complexity.

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Risk management

The trustees have a risk management strategy which comprises:

Attention during 2020 was focused on the risks arising from Covid-19. The key financial risk was an expected decrease in income as a result of some fundraising activities being very limited from March onwards. Income and expenditure were carefully monitored during the year and contingency plans worked on. The other key risk management priority for the charity was to ensure the health and wellbeing of our staff, clients and volunteers during the pandemic and robust policies and procedures were put in place in line with government guidance.

Public benefit

The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charities Commission’s general guidance on public benefit.

Dogs for Good is a life transforming charity, offering practical support and increased independence through partnerships between people living with disability and specially trained dogs. The charity also offers practical advice and support through its Family Dog service to families with a child affected by autism who wish to acquire or already have a family pet dog.

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of Dogs for Good for the purposes of company law) are responsible for preparing a Trustees’ Annual Report and Financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources including the income and expenditure for that period. In preparing the financial statements, the trustees are required to:

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REPORT OF THE TRUSTEES for the year ending 31 December 2020

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

Auditors

Ellacotts Audit Services Limited have indicated their willingness to continue in office and in accordance with the provisions of the Companies Act it is proposed that they be re-appointed auditors for the ensuing year.

The trustees’ report, including the strategic report, was approved by the Board of Trustees.

John Farrell 29 April 2021

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF DOGS FOR GOOD

Opinion

We have audited the financial statements of Dogs for Good (the ‘charitable company’) for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, 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 Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and 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’s members, as a body and the charitable company’s trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s 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 UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF DOGS FOR GOOD

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF DOGS FOR GOOD

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on pages 20 and 21, 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 internal control as the trustees determine 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 company’s 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.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can 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 taken on the basis of these financial statements.

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF DOGS FOR GOOD

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Charlotte Toemaes BSc FCA (Senior Statutory Auditor) For and on behalf of Ellacotts Audit Services Limited Chartered Accountants & Statutory Auditor Countrywide House 23 West Bar, Banbury Oxfordshire, OX16 9SA

Date: 29 April 2021

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 December 2020

Note
Income
Donations and legacies
1
Charitable activities
2
Other trading activities
3
Investment income
4
Total incoming resources
Expenditure
Costs of raising funds
5
Charitable activities
6
Total resources expended
9
Net gains/(losses) on investments
13
Investment Management Fees
Net deficit and net movement
in funds for the year
Reconciliation of funds:
Funds at start of year
Total funds at end of year
18		 Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
1,875,523
903,625
2,779,148
3,709,942
399
-
399
800
7,909
-
7,909
12,337
24,863
-
24,863
24,547
1,908,694
903,625
2,812,319
3,747,626
852,403
-
852,403
875,782
1,739,848
885,742
2,625,590
2,705,125
2,592,251
885,742
3,477,992
3,580,907
69,533
-
69,533
50,169
(16,505)
-
(16,505)
(7,148)
(630,529)
17,883
(612,646)
209,740
5,006,793
592,208
5,599,001
5,389,261
4,376,264
610,091
4,986,355
5,599,001

There were no recognised gains or losses other than the deficit for the financial year. All income and expenditure derives from continuing activities.

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BALANCE SHEET as at 31 December 2020

Note
Fixed assets
Tangible fixed assets
12
Investments
13
Current assets
Stock
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Net assets
19
Restricted funds
17
Unrestricted funds
18		 2020
2019
£
£
1,793,699
1,566,917
1,265,887
1,191,488
3,059,586
2,758,405
29,468
29,271
273,252
320,544
1,805,688
2,736,700
2,108,408
3,086,515
(181,639)
(245,919)
1,926,769
2,840,596
4,986,355
5,599,001
4,986,355
5,599,001
610,091
592,208
4,376,264
5,006,793
4,986,355
5,599,001

Company registration number 4416149

The financial statements were approved by the Board of Trustees and authorised for issue on 29 April 2021.

John Farrell Chairman

The accompanying accounting policies and notes form an integral part of these financial statements.

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CASH FLOW STATEMENT as at 31 December 2020

Note
Net cash inflow from operating activities
a
Capital expenditure
Purchase of tangible fixed assets
Purchase of fixed asset investments
Financing
Finance lease payments
(Decrease)/increase in cash
a. Reconciliation of changes in resources to net
cash inflow from operating activities
Net (outgoing)/incoming resources for the year
Depreciation and write-off of fixed assets
Unrealised investment gain
Investment Management Fees
Decrease in debtors
(Decrease)/Increase in creditors
(Increase)/decrease in stock
Net cash inflow from operating activities
b. Reconciliation of net cash flow to movement in
net debt (note c)
(Decrease) in cash
Finance lease payments
Change in net debt
Net cash at 1 January 2020
c
c. Analysis of changes in net debt
At 1
January
2020
Cash flows
£
£
Cash at bank and in hand
2,736,700
(931,012)
Debt due within one year
-
-
Debt due after one year
-
-
2,736,700
-		 Note
Net cash inflow from operating activities
a
Capital expenditure
Purchase of tangible fixed assets
Purchase of fixed asset investments
Financing
Finance lease payments
(Decrease)/increase in cash
a. Reconciliation of changes in resources to net
cash inflow from operating activities
Net (outgoing)/incoming resources for the year
Depreciation and write-off of fixed assets
Unrealised investment gain
Investment Management Fees
Decrease in debtors
(Decrease)/Increase in creditors
(Increase)/decrease in stock
Net cash inflow from operating activities
b. Reconciliation of net cash flow to movement in
net debt (note c)
(Decrease) in cash
Finance lease payments
Change in net debt
Net cash at 1 January 2020
c
c. Analysis of changes in net debt
At 1
January
2020
Cash flows
£
£
Cash at bank and in hand
2,736,700
(931,012)
Debt due within one year
-
-
Debt due after one year
-
-
2,736,700
-		 2020
2019
£
£
(572,055)
386,835
(337,586)
(13,169)
(21,371)
(1,011,901)
-
(13,144)
(931,012)
(651,379)
(612,646)
209,740
110,804
70,247
(69,533)
(50,169)
16,505
7,148
47,292
84,926
(64,280)
64,532
(197)
411
(572,055)
386,835
(931,012)
(639,045)
-
13,058
net debt (note c)
(Decrease) in cash
Finance lease payments
Change in net debt
Net cash at 1 January 2020
c. Analysis of changes in net debt
Cash at bank and in hand
Debt due within one year
Debt due after one year
(931,012)
(625,987)
2,736,700
3,362,687
1,805,688
2,736,700
Other
changes
At 31
December
2020
£
£
-
1,805,688
-
-
-
-		 -
-
-
-
2,736,700
-		 -
1,805,688

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PRINCIPAL ACCOUNTING POLICIES

BASIS OF PREPARATION

The financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP), the Companies Act 2006, the Charities Act 2011 and Charities Accounts (Scotland) Regulations 2006 as amended by The Charities Accounts (Scotland) Amendment (No. 2) Regulations 2014.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

GOING CONCERN

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charitable company’s forecast and projections and have taken account of pressures on donation and investment income. After making enquiries the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements.

INCOMING RESOURCES

Donations, legacies and gifts

All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided that there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.

Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement. They are included when the charity is advised by the personal representative of an estate that receipt of probate and the legacy receivable can be measured reliably.

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PRINCIPAL ACCOUNTING POLICIES

Material legacies which have been notified but not recognised as incoming resources in the SOFA are disclosed in a separate note to the accounts with an estimate of the amount receivable (note 1).

Gifts-in-kind are accounted for at the trustees’ estimate of value to the charity or sale value as follows:

Intangible income is valued in income to the extent that it represents goods or services which would otherwise be purchased. An equivalent amount is charged as expenditure. Voluntary help is not included as income.

Cash collected to which the charity is legally entitled but which has not been received at the year end is included as income.

Donations under deed of covenant and gift aid together with the associated income tax recoveries are credited as income when donations are received.

Investment income

Investment income, including associated income tax recoveries, is recognised when receivable.

RESOURCES EXPENDED

All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Expenditure, which is charged on an accruals basis, is allocated between:

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PRINCIPAL ACCOUNTING POLICIES

Support costs include central functions and have been allocated to activity costs categories on a basis consistent with the use of resources, e.g. staff costs by the time spent and other costs by their usage.

IRRECOVERABLE VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

FUND ACCOUNTING

Restricted funds are to be used for specific purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity.

Designated funds are unrestricted funds which have been designated for specific purposes by the trustees.

CAPITALISATION OF TANGIBLE FIXED ASSETS

Tangible fixed assets are included at cost. Tangible fixed assets costing below £1,000 in value are not capitalised. Impairment reviews are carried out if there is reasonable evidence to suggest that an impairment of fixed asset value has occurred.

DEPRECIATION

Depreciation is calculated to write down the cost of all tangible fixed assets held for charity use other than freehold land over their expected useful lives. The rates and periods generally applicable are:

Freehold Buildings 50 years straight line
Motor Vehicles 25% straight line
Equipment 15% reducing balance, 5, 7 and 10 years straight line
Computer Equipment 3 years straight line

INVESTMENTS

Assets held for investment purposes are valued at market value at the balance sheet date. There are no restrictions on the charity's power to invest. Net gains and losses arising on revaluations and disposals during the year are included in the statements of financial activities.

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PRINCIPAL ACCOUNTING POLICIES

STOCK

Stocks are stated at the lower of cost and net realisable value. It represents the purchase cost of merchandise for resale, and the value of dog food.

LIABILITIES

Liabilities are recognised when there is a legal and constructive obligation committing the charity to the expenditure.

CONTRIBUTIONS TO PENSION FUNDS

Defined contribution schemes

The pension costs charged in the year represent the amount of the contributions payable to the schemes in respect of the accounting period.

LEASED ASSETS

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the SOFA so as to produce a consistent periodic rate of charge on the net obligation outstanding at each period.

All other leases are regarded as operating leases and the payments made for them are charged to the statement of financial activities on a straight line basis over the lease term.

TAXATION

The activities of the charity fall within the exemptions conferred by FA2010 Schedule 6 para 1 (1). Consequently, no corporation tax is provided for in the financial statements.

CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

1 Income from donations and legacies

Donations & Gifts
Legacies
Total Voluntary Income		 Unrestricted
Restricted Funds
Total
Total
Funds
Other
Capital
2020
2019
£
£
£
£
£
848,431
894,875
8,750
1,752,056
1,873,988
1,027,092
-
-
1,027,092
1,835,954
1,875,523
894,875
8,750
2,779,148
3,709,942

The income from donations and legacies was £2,779,148 (2019: £3,709,942) of which £1,875,523 was unrestricted (2019: £2,756,089) and £894,875 restricted (2019: £953,853)

2020 2019
Legacies £ £
The following material legacies have been recognised as income in the year:
Ms L Taylor 53,463 -
Ms P White 110,000 -
Ms S Woodgates 29,402 -
Ms S Thomas 54,389 -
Ms J Loverock 65,000 -
Ms A Hendry 34,000 -
Ms C Shelley 43,337 -
Ms M Jones 61,640 -
Ms M Govan 35,000 -
Ms I Reed 43,020 -
Ms B Hawke 73,276 -
E Bytheway 25,000 -
Ms M Leedham 39,340 -
H Spooner 58,661 -
L Soreck 69,748
Ms J Warner 299,112
Ms M Marshall 33,176
Ms G A Petzan 70,000
Ms M Stoddart Hunter 108,987
M Sharp 31,215
D Luke 40,000
Ms B Page 32,248
Ms B Slater 30,000
Ms M I Summers 103,357
Ms S Gilbody 23,475
Ms S Deighton 75,000
L Thorne 49,780
Ms N Groves 58,000
Ms J A Benton
`		 59,119
Ms J Neale 185,169

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

Legacies (continued)

Ms R Booth
Ms S M Chesterton
R Roberts
Ms S Preedy
Ms C Dodge
Other legacies received		 2020
2019
£
£
55,000
100,953
93,536
62,548
39,057
301,564
216,474
1,027,092
1,835,954

All legacies are classified as unrestricted. There are some legacies of which the charity has been notified at 31 December 2020 for which the amounts cannot be fully ascertained. The financial statements include payments received on account but not any estimated for the future amounts receivable. There is estimated to be in excess of £320,000 of residuary legacies due at the year end.

2 CHARITABLE ACTIVITIES

Qualification Fees
All Qualification Fees are classified as unrestricted.
3
OTHER TRADING ACTIVITIES
Income from ancillary trading
Cost of merchandise
4
INVESTMENT INCOME
Bank deposits
Share dividends
All investments are held in the United Kingdom
All Investment income is classified as unrestricted.		 2020
2019
£
£
399
800
399
800
2020
2019
£
£
7,909
12,337
(4,899)
(3,543)
3,010
8,794
2020
2019
£
£
3,492
12,646
21,371
11,901
24,863
24,547

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2020

5 COSTS OF RAISING FUNDS

Staff salaries and pensions
Other fundraising expenses:
Donor recruitment, retention and communication
Digital
Shows and events
Travel
Administrative expenses
Support costs (note 8)
Cost of merchandise		 2020
2019
£
£
536,160
571,896
109,493
89,097
37,904
32,021
7,777
30,208
535
4,652
64,828
55,016
90,807
89,349
4,899
3,543
852,403
875,782

All fundraising expenditure is unrestricted.

6 CHARITABLE ACTIVITIES

Provision of services:
Assistance Dogs
Family Dog
Community Dog		 Direct Costs
Indirect Costs
2020
2019
£
£
£
£
1,502,649
178,295
1,680,944
1,764,480
298,287
36,216
334,503
342,557
546,068
64,075
610,142
598,088
2,347,004
278,586
2,625,590
2,705,125

Expenditure on charitable activities was £2,625,590 (2019: £2,705,125) of which £885,741 was restricted (2019: £970,273).

Governance costs are included in charitable activities.

Comparative note 6

Provision of services:
Assistance Dogs
Family Dog
Community Dog		 Direct Costs
Indirect Costs
2019
£
£
£
1,494,644
269,836
1,764,480
288,590
53,967
342,557
506,759
91,329
598,088
2,289,993
415,132
2,705,125

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2020

7 GOVERNANCE COSTS

Staff salaries and pensions
Establishment expenses
Office expenses
Travel and subsistence
Professional Fees:
Accountancy and audit		 Total
Total
Unrestricted
2020
2019
£
£
£
88,927
88,927
86,557
4,333
4,333
4,333
768
768
1,132
-
-
4,514
8,873
8,873
8,811
102,901
102,901
105,347

8 ALLOCATION OF SUPPORT COSTS AND OVERHEADS

The breakdown of support costs and how these were allocated is shown in the table below. Support costs are allocated on a basis consistent with the use of the resources. E.g. staff costs by the time spent and other costs by their usage.

Accountancy & audit
Staff costs
Establishment costs
Office expenses
Travel & subsistence
Depreciation
Total		 Costs of
Charitable
Governance
Total
generating
activities:
costs
2020
voluntary
Training
income
£
£
£
£
-
-
8,873
8,873
60,067
115,920
88,927
264,914
4,944
8,372
4,333
17,649
18,468
24,805
768
44,041
1,788
2,683
-
4,471
5,540
7,756
-
13,296
90,807
159,536
102,901
353,244
Note 5
Note 7

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

Comparative note 8

Accountancy & audit
Staff costs
Establishment costs
Office expenses
Travel & subsistence
Depreciation
Total		 Costs of
Charitable
Governance
Total
generating
activities:
costs
2019
voluntary
Training
income
£
£
£
£
-
-
8,811
8,811
58,609
113,410
86,557
258,576
8,150
10,613
4,333
23,096
15,820
22,685
1,132
39,637
3,258
4,887
4,514
12,659
3,512
4,917
-
8,429
89,349
156,512
105,347
351,208

9 TOTAL RESOURCES EXPENDED

Total resources expended include:
Auditors’ remuneration
Audit services
Depreciation and amortisation:
Tangible fixed assets
Pensions costs
Operating lease rentals:
Hire of motor vehicles
Other equipment
Land and property		 2020
2019
£
£
6,950
6,950
110,804
70,247
135,470
127,382
111,567
115,292
23,837
23,448
11,689
14,453

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

10 EMPLOYEES

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs
Other costs		 2020
2019
£
£
1,905,426
1,862,835
171,142
162,988
135,470
127,382
2,212,038
2,153,205
37,169
39,108
2,249,207
2,192,313

The key management personnel of the charity comprise the trustees, the Chief Executive, Director of Finance, Director of Training and Development and Director of Marketing. The total employee benefits of the key management personnel of the charity were £280,748 (2019: £274,478).

The average number of full time equivalent employees, analysed by category,
during the year was:
Charitable activities
Fundraising
Governance		 2020
2019
Number
Number
51
51
13
15
3
3
67
69

During the course of the year 1 employee (2019 – 1 employees) received remuneration in the range of £70,000 - £80,000, and 2 employees (2019 - 2 employees) received remuneration in the range £60,000 - £70,000.

11 PAYMENTS TO TRUSTEES AND CONNECTED PERSONS

Two trustees received remuneration in the year directly from the charity of £15,099 for work directly under a commercial contract (2019: £17,250).

Ross Tiffin £9,021 (2019: £17,250) Ginette Byrant £6,078 (2019: Nil)

There were no expense reimbursements paid to trustees in 2020 (2019: £1,204.50).

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

12
TANGIBLE FIXED ASSETS
Cost
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Provided in the year
At 31 December 2020
Net Book Value at 31 December 2020
Net book value at 31 December 2019
All tangible fixed assets were used for charitable purposes.
13
INVESTMENTS
An analysis of investments is as follows:
COIF Charity Funds
Charities Aid Foundation
Fixed Interest
UK Equities
Overseas Equities
Property
Alternatives
Multi Asset
Cash
Total listed investments		 Freehold
Land and
Buildings
£
2,053,945
-		 Fixtures
Fittings and
Equipment
£
329,334
337,586		 2020
Total
£
2,383,279
337,586
2,053,945 666,920 2,720,865
513,127
41,084		 303,235
69,720		 816,362
110,804
554,211 372,955 927,166
1,499,734 293,965 1,793,699
1,540,818 26,099 1,566,917
2020
£
19,362
136,669
184,180
243,858
495,227
82,320
47,639
31,720
24,912		 2019
£
17,631
142,735
183,393
219,263
402,119
62,580
50,959
29,521
83,287
1,265,887 1,191,488

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

Listed Investments
An analysis of the movement in the market value of investments is as follows:
Valuation at 1 January 2020
Additions
Fees
Unrealised gain/(loss) on revaluation
Valuation as at 31 December 2019		 2020
2019
£
£
1,191,488
136,567
21,371
1,011,900
(16,505)
(7,148)
69,533
50,169
1,265,887
1,191,488

If the investments had not been re-valued they would have been included on the historical costs basis at the following amounts:

Cost
At 1 January 2020
Additions
At 31 December 2020
14
STOCK
Stock
15
DEBTORS
Prepayments
Accrued income
Other debtors		 Close
COIF Charity
Charities Aid
Brothers
Fund
Foundation
Total
£
£
£
£
1,008,119
4,100
82,359
1,094,578
20,280
-
1,091
21,371		 Close
COIF Charity
Charities Aid
Brothers
Fund
Foundation
Total
£
£
£
£
1,008,119
4,100
82,359
1,094,578
20,280
-
1,091
21,371
1,028,399
4,100		 83,450
1,115,949
2020
2019
£
£
29,468
29,271
2020
2019
£
£
127,817
120,434
135,245
184,860
10,190
15,250
273,252
320,544

Accrued income includes £114,281 of legacy income (2019: £156,084).

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DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

16 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accruals
Other taxation and social security		 2020
2019
£
£
78,292
110,949
59,679
92,186
43,668
42,784
181,639
245,919

17 RESTRICTED FUNDS

At 1 January 2020
Donations received
during the year
Expenditure
At 31 December 2020
COMPARATIVE
At 1 January 2019
Donations received
during the year
Expenditure
At 31 December 2019		 National
Lottery
Charities
Assistance
Training Hall
AAI
Board
Dogs
Other
Fund
Fund
Fund
Fund
Funds
£
£
£
£
£
261,459
41,616
289,133
-
-
-
130,295
-
383,431
389,899
(5,684)
(171,911)
(8,261)
(371,861)
(328,025)		 Total
£
592,208
903,625
(885,742)
255,775
-
280,872
11,570
61,874		 610,091
National
Lottery
Charities
Assistance
Training Hall
AAI
Board
Dogs
Other
Fund
Fund
Fund
Fund
Funds
£
£
£
£
£
267,143
44,091
297,394
-
-
-
254,578
-
262,912
436,363
(5,684)
(257,053)
(8,261)
(262,912)
(436,363)		 Total
£
608,628
953,853
(970,273)
261,459
41,616
289,133
-
-		 592,208

i The National Lottery Charities Board Fund was established in 1999 following receipt of a grant from the National Lottery Charities Board. This capital fund was specifically to purchase the site at Banbury, help fund the construction of the Frances Hay Centre and carry out necessary improvements.

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

Restricted Funds (continued) Other restricted funds:

At 1 January 2020
Donations received
Expenditure
At 31 December 2020		 Dog and
Puppy
Family
IT
Aftercare
Regional
Sponsorship
Dog
Equipment
Project
Support
Total
£
£
£
£
£
£
-
-
-
-
-
-
268,797
81,127
8,750
-
31,225
389,899
(212,756)
(81,127)
(2,917)
-
(31,225)
(328,025)
56,041
-
5,833
-
-
61,874

COMPARATIVE Other restricted funds:

At 1 January 2019
Donations received
Expenditure
At 31 December 2019		 Dog and
Puppy
Family
IT
Aftercare
Regional
Sponsorship
Dog
Equipment
Project
Support
Total
£
£
£
£
£
£
-
-
-
-
-
-
285,256
110,215
-
-
40,892
436,363
(285,256)
(110,215)
-
-
(40,892)
(436,363)
-
-
-
-
-
-

The other restricted funds as at 31 December 2020 are comprised of:

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DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2020

Restricted funds (continued)

18 UNRESTRICTED FUNDS

At 1 January 2020
Incoming resources
Expenditure
Unrealised gain on investment
Transfer between funds
Investment Management Fees
At 31 December 2020		 Total
Designated
General
Unrestricted
Funds
Funds
Funds
£
£
£
1,203,764
3,803,029
5,006,793
-
1,908,694
1,908,694
(77,454)
(2,514,797)
(2,592,251)
-
69,533
69,533
29,924
(29,924)
-
(16,505)
(16,505)
1,156,234
3,220,030
4,376,264

COMPARATIVE

At 1 January 2019
Incoming resources
Expenditure
Unrealised gain on investment
Investment Management Fees
At 31 December 2019		 Total
Designated
General
Unrestricted
Funds
Funds
Funds
£
£
£
1,268,600
3,512,033
4,780,633
120,000
2,673,773
2,793,773
(184,836)
(2,425,798)
(2,610,634)
-
50,169
50,169
(7,148)
(7,148)
1,203,764
3,803,029
5,006,793

The Designated fund represents the net book value of the Freehold building after taking into account the National Lottery Board Fund. The Building was constructed from funding from the National Lottery Board Fund, shown in restricted funds (note 17).

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Investments
Current assets
Current liabilities
COMPARATIVE
Tangible fixed assets
Investments
Current assets
Current liabilities		 Designated
Unrestricted
Restricted
2020
Funds
Funds
Funds
Total
£
£
£
£
1,156,234
94,985
542,480
1,793,699
-
1,265,887
-
1,265,887
-
2,040,797
67,611
2,108,408
-
(181,639)
-
(181,639)
1,156,234
3,220,030
610,091
4,986,355
Designated
Unrestricted
Restricted
2019
Funds
Funds
Funds
Total
£
£
£
£
908,992
107,333
550,592
1,566,917
-
1,191,488
-
1,191,488
294,772
2,750,127
41,616
3,086,515
-
(245,919)
-
(245,919)
1,203,764
3,803,029
592,208
5,599,001

20 COMMITMENTS

There were capital commitments at 31 December 2020 of £nil (2019 - £nil).

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2020

LEASING COMMITMENTS

The Charity has annual operating lease commitments as follows:

Plant and Machinery
Within one year
Between two and five years
Land and Property
Within one year
Between two and five years		 2020
2019
£
£
105,852
104,573
33,137
97,983
138,989
202,556
-
15,332
-
2,272
-
17,604
138,989
220,160

21 PENSIONS

The Charity operates defined contribution pension schemes for the benefit of the employees. The assets of the schemes are administered by trustees in funds independent from those of the charity.

22 RELATED PARTY TRANSACTIONS

There were no related party transactions in the reporting period requiring disclosure.

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Dogs for Good

Registered office:

The Frances Hay Centre, Blacklocks Hill, Banbury, Oxon OX17 2BS

Telephone: 01295 252600 Info@dogsforgood.org

www.dogsforgood.org

www.facebook.com/DogsForGoodUK Twitter: @dogsforgooduk

Charity Registered No. in England and Wales 1092960 Charity Registered No. in Scotland SC039828

Patron

The Marquess of Hertford

Chief Executive and Company Secretary Peter Gorbing

Vice Patrons

Brian Blessed Dr Roger Mugford Peter Purves

Auditors

Ellacotts Audit Services Limited Countrywide House 23 West Bar Banbury, Oxfordshire OX16 9SA

Solicitors

Vice Presidents

Marie Carden Rosemary King Ian Burr

Brethertons LLP Solicitors 19 South Bar Street Banbury Oxfordshire OX16 9AF

The Board of Trustees

John Starley Annabelle Charman Ginette Bryant John Sewell-Rutter Patricia Thompson Ross Tiffin John Farrell (Chair) Louise Thomson (resigned 22.09.20)

Bankers

HSBC 47 The Square Kenilworth Warwickshire CV8 1EA

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