2021-12-31-accounts

Annual Report & Financial Statements

for the year ended 31 December 2021

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 2021

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 share the knowledge and expertise we have with all dog owners through our ‘Good Advice’ information service.

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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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

REPORT FROM CHAIR AND CHIEF EXECUTIVE

When we went into lockdown in March 2020, little did we think that Covid 19 would continue to have such a dramatic impact on all our lives throughout 2021. It certainly had an impact on Dogs for Good’s ability to carry out its work during the year with our highest priority being to do everything we possibly could to ensure the welfare and wellbeing of our staff, clients and volunteers and, of course, our dogs.

We were able to accomplish much more than was possible in 2020, but many of the challenges remained – limited in-person contact with clients, volunteers and supporters, and managing protocols to ensure safe contact.

Building on what we learnt from the year before, our services developed in many exciting ways utilising technologies that are relatively new to the charity. We made some significant infrastructure changes – in particular a move onto the Microsoft Dynamics platform – which will significantly enhance the management of our services and our fundraising and communication capabilities in future years. We will be consolidating these changes over the next year, but longer term, we now have the tools to manage all aspects of the charity more effectively and efficiently.

In terms of our services, restrictions meant that a lot of our work continued virtually, but that proved to be a very positive experience in many cases. More families took part in our Family Dog workshops than ever before and we will continue with a mix of virtual and in-person workshops in the future – building on the best of both. Virtual sessions within our Community Dog work continued to play a vital role in keeping people connected to dogs and their wider world. Whilst in most cases virtual sessions are not an ideal substitute for in-person work, they have provided a vital lifeline for many of our clients – enabling them to keep contact with other people and benefit from interaction with a dog.

We placed significantly more assistance dogs than the previous year, but still not as many as we would ideally have done without any restrictions and we are doing everything possible to catch up in 2022. Our teams of staff responsible for training dogs and supporting partnerships also faced new challenges during the year. Some of our clients required additional help after prolonged periods self-isolating, so we were on hand to support them to build up confidence and offer training advice to support dogs who had not worked in public spaces very much as a result of lockdowns. Our puppy and training teams also had to work with strict covid-related protocols meaning that we have not been able to give our dogs some of the wider environmental experiences that support them to be confident when out working.

We have been incredibly inspired by the stories from many of our clients and volunteers about how their dogs have meant so much to them during these very difficult times and we have shared some of these great stories in this Annual Report. The pandemic has clearly shown the vital role that dogs play in people’s lives and the rewards that arise when someone builds a really strong bond with a dog.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

We know that living with a dog, without the right understanding and support can be challenging, so in order to support people to develop an understanding of their dog’s behaviour and communication, we have further developed our web-based Good Advice information service. We plan to grow this in future years and make it a truly valuable resource for all dog owners.

Dogs for Good continues to be a resilient charity that rises to the challenges it faces. It would not be possible to do that without the incredible work of a truly talented staff and our wonderful volunteers and supporters who do so much behind the scenes to keep the charity moving forward. We are very grateful to all of you.

John Farrell Peter Gorbing Chair Chief Executive

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

YEAR IN NUMBERS

Assistance Dog

• 55 puppies bred through our own breeding scheme, 47 of which have remained with Dogs for Good with 8 going to other assistance dog organisations.

• 89 puppies being socialised by volunteers and supported by the charity at the end of 2021.

• 33 dogs qualified as assistance dogs.

• We continued to support 276 assistance dog partnerships and teams for children and adults with physical disabilities, children with autism and people with dementia.

Family Dog

• We supported 218 new families with an autistic child through our Family Dog workshops, all workshops were hosted virtually during 2021 in line with our protocols around covid-19.

• A further 310 families who requested support from our Family Dog instructors through telephone and email aftercare with a further 1,045 parents having access to peer support and instructor advice through our Facebook member group. A total of 1,749 families have attended workshops and have access to aftercare should they need it.

Community Dog

• We ran 515 Community Dog sessions during 2021. Most of these were virtual sessions to protect our staff and the people we work with, although face to face sessions were introduced where appropriate in the latter part of the year, still working around strict protocols of social distancing and strict hygiene.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

DOGS FOR GOOD

• Our virtual Community Dog sessions gave vital interactions to people who were experiencing high levels of social isolation due to the pandemic and gave some welcome relief and support. Sessions varied from Dog Bingo to virtual dog walks and road safety card games and our Community Dog Handlers became very creative, finding new ways to engage and motivate clients online.

Volunteer support

• We have a total of 686 active volunteers.

• 573 active fundraising volunteers supporting us.

• 102 Puppy Socialisers & 16 Breed Stock Holders giving our puppies the best start in life.

• 40 volunteers who care for our dogs on a regular basis as boarders for short or long-term care.

• 14 Volunteer Drivers providing regular support to help our staff.

PUPPY DEVELOPMENT

During 2021, following significant work, Dogs for Good became a full member of the European Breeding Cooperative and partners in the International Working Dog Register.

This means that we are now able to access and input into an international registry of dogs bred and raised by organisations that work to strict ethical breeding guidelines and protocols. This will help us shape and develop our own breeding scheme, enabling us to improve the quality of our dogs for our services.

Because of Covid, our dog withdrawal rate is currently higher than we’d like, so these changes to the breeding scheme will look to reduce the variation of behavioural and temperamental differences between our dogs and help us bring on dogs that are more resilient and better suited to the types of assistance our clients need. And, while we currently go over and above in terms of health screening, we will continue to implement new practices to bring the standard up even higher.

Our breeding practice is guided by our values which commit us to ensure our dogs are healthy and happy. Dog welfare and wellbeing is at the heart of all our work We are in the process of setting up a Breeding Advisory Group - made up of external veterinary and reproductive experts – to advise and oversee this work.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

Challenges

At Dogs for Good, an important part of our work is centred around care and socialisation of our puppies. Setting our puppies up for success is a complex process and a large part of it this is learning and experiencing the world through socialisation.

In pre-pandemic times, our puppy team would work closely and in-person with our volunteer puppy socialisers to ensure that our pups experienced as much of the world and as many situations as possible before starting their formal assistance dog learning programme.

“The pandemic has brought difficulties that we’re still having to work around and find solutions for and we fully expect this to continue for a little while yet,” says Dog Supply Manager, Vicky Mark. “The puppy team are always working one to two years in advance, so it’ll take us a bit longer to return our service to fully ‘normal’”.

The biggest issue we have faced over the past two years is the fact that puppies were born and lived their lives under restrictions and thus, their usual socialisation activities were severely limited. As an organisation, we opted for caution in our interactions so we could keep our staff, volunteers and dogs as safe as possible. This meant we kept our in-person visits to a minimum and asked our volunteers to exercise caution taking their pups out and about. “We spent a lot of time trying to support socialisers as creatively as possible and put together lots of videos and webinars but it simply wasn’t possible to replicate the in-person support that ensures that our puppies and volunteers thrive,” says Vicky.

In pre-pandemic times, we would look to be bringing our puppies in to start their assistance dog learning at around 14-16 months old. However, the challenges we have faced because of the pandemic has meant that pups are now not coming in until much later and a large number are coming in with a variety of unexpected behavioural challenges that they need help with.

“We thought that the biggest thing our puppies would struggle with would be environmental challenges such as being confident in crowds, shopping centres, going into lifts and on public transport,” says Vicky. “But, in reality, the main challenges we’ve seen have been around social behaviours such as greeting visitors to the home where we have seen an increase in jumping up. Other issues have been sensitivity to car travel, distractions around recall and being with other animals. And obviously, a big issue has been separation anxiety and building up adaptability through short stays with other families. Few people went on holiday, so not many dogs needed to be boarded with someone else. Additionally, we wanted to be cautious around pups moving from home to home due to Covid. We have put steps in place to ensure that these important puppy assessment weeks, where we check our pups are meeting all their milestones, are something all puppies experience again.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

The puppy team has also faced difficulties in recruiting volunteers to look after and socialise our pups. “While we were able to continue using digital channels to drive interest, there’s nothing like seeing a puppy at an event, talking to someone and being able to ask questions,” says Vicky. “In prepandemic times, our volunteer recruitment focused on physically seeing people at events we attend or through community fundraising activities such as supermarket tin shakes etc. Covid uncertainty meant we simply weren’t able to do that and we’re now very short of socialisers in certain areas of the country.”

However, with challenge comes learning. We will be making changes to the way we do things while also starting to take small but still cautious steps to a return to normal. “For example, we have just started to broaden out from the virtual puppy classes we established in 2020 with the introduction of small, in-person group visits facilitated and observed by our puppy team. This means we can identify issues and help our puppies and socialisers resolve any problems, hopefully as soon as they arise,” says Vicky. “This might not sound like much, but it’s huge for us and fingers crossed we’ll be able to do more and increase the amount of support we can offer to our pups and socialisers as things become safer.”

Ambitions

Ambition within the puppy team in 2022 will be firmly rooted in education, assessment and breeding standards.

“We will be improving the way we work with and support our volunteer puppy socialisers so that they are able to build and develop skills in areas they are particularly interested in,” says Vicky. “Their role is vital so we want to do more to ensure they’re set up for success with the puppies they raise for us and thus get more out of the socialising experience.”

We will set measurable performance indicators for the continued development of breeding and puppies in line with our membership of the International Working Dog Registry (IWDR) and European Breeding Co-operative (EBC) and will be building a purpose-built puppy assessment room. “We need to assess puppies in line with IDWR protocols and part of this means we need a dedicated room to carry out short tests,” says Vicky. “The room will be set up in a very particular way allowing the pup to explore and experience a range of different distractions and stimuli and what we learn will help us understand more about each dog and their progress. It’s a huge piece of work to get right but it’s exciting and will really help us shape the future of the work we do and the dogs we breed.”

Longer term, the investment in our dog breeding programme will deliver a more consistent supply of high-quality dogs suitable for the work we support them to do. This will make our services more effective and efficient.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

ASSISTANCE DOG

We were proud to be able to match and qualify 33 new partnerships during 2021. While that figure is quite different from the number of partnerships we would normally hope to bring together, it is a significant achievement given the unpredictability of operating in a pandemic.

During 2021, our Training Department faced many Covid-related challenges that affected dogs, logistics and client support.

New dogs arrived to start their assistance dog training who simply hadn’t had the same gradual exposure to new experiences and places during socialisation as they would have done pre-Covid. “Lockdowns and restrictions that were in place during our pups’ socialisation months meant that we were seeing dogs that had little experience of things like being on public transport or travelling in cars,” says Training Manager, Kelly Jennings. “Because of this our trainers needed to spend additional weeks getting these dogs confident and used to very basic things before we were able to move them onto their advanced training.”

In addition, some of our dogs were experiencing separation anxiety because they’d not had the benefit of gradually spending time with other people during socialisation. “Our young dogs had to process big leaps instead of gradual changes and unfortunately, for some dogs, it did impact their ability to cope and learn. And because we will always withdraw a dog from training rather than ask them to do things they’re not comfortable doing, a number had to be rehomed to live their lives as pet dogs with loving families.”

For our trainers, there were also logistical challenges. “Prior to the pandemic, our volunteer boarders would drop their dog off for training with us in the morning and pick them up later, on their way to and from work or the school run etc.,” explains Kelly. “However, restrictions meant that most boarders were working from home and our handlers therefore had to juggle a home pick up and drop off schedule which reduced the amount of time they could spend actually teaching our dogs.”

Dogs being at home with boarders did have its benefits, however. “Not spending all day at our training centre meant that our dogs spent more time relaxing at home,” explains Kelly. “As a result, they were able to process everything they had learned during their training session in the comfort of home, and it proved to be a positive thing for them. We hope to be able to continue this without impacting on our trainers’ time by recruiting more boarders who can bring and collect their dog around a specific training time slot.”

In addition, when our trainers were able to safely spend time at our boarders’ homes, they were able to observe the dog in a home environment. “This was really helpful,” says Kelly. “We also had more detailed feedback from our boarders because the dogs were at home with them more during the day and this helped us make decisions further down the line in our matching process.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

Our Instructor team depended heavily on technology to support existing partnerships. Even with lots of creative thinking, it was hugely challenging to offer the kind of support we would normally provide. Client Services Manager, Duncan Edwards says “To continue supporting our clients, a lot of whom are vulnerable and/or shielding, we relied on telephone or video calls to stay connected and help them with any issues they were experiencing. All our clients were fantastic and rose to the challenge as much as they were able to but for some, it was really tricky.”

From a dog point of view, our Instructors couldn’t fully experience seeing or working with clients and dogs in their home environments and relied on verbal explanations to help with any working problems being raised, such as recall issues or distractions. Also, if a client wanted help training their dog to carry out additional or modify existing tasks, it had to take place online and this proved challenging in a variety of ways.

In addition, Covid brought another level of worry to clients with existing anxiety and added to their concerns. Even when restrictions were relaxed, a lot of our clients remained nervous of being outdoors and some of our dogs also displayed reduced environmental confidence.

Ambitions

During 2022, our Training Department will be restructured to support a more person-centred approach. This will include a review of the language we use and the information we provide to ensure it is always respectful of both the people we support and our dogs, as well as making certain our communications are accessible to all. We are confident that this work will deliver better and more bespoke outcomes for our clients based on an understanding of how we can best meet their needs.

We hope that as things become safer, we can use some of our learnings from the pandemic in a positive way and start to increase the number of partnerships we match. We will be doing everything possible in 2022 and beyond to support our staff and volunteers to maximise the number of dogs we place.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

Partnership Quote: Simon Cook and assistance dog, Axel

“Having Axel in the second lockdown improved my life beyond measure. I suddenly found myself wanting to get out and enjoy life and because I had Axel, I met so many new people and made loads of friends.”

“My outlook on life has changed since getting Axel and I am now getting out on walks with him. We have a great life together.

“Axel’s the inspiration for me getting up in the morning, it’s as simple as that. Otherwise, I don’t think I’d bother.”

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

Partnership Quote: Alice Moore-Simmons and assistance dog, Winter

“Having Winter means that mum doesn’t have to do everything for me or be with me everywhere. I can go off and do my own thing, safe in the knowledge that if I drop my purse, Winter will get it for me. If I need to access a shop, Winter will push the access button for me. If I want to get changed into something different, Winter can help me.

“Independence and confidence are priceless gifts and Winter’s helping me achieve both.

“There’s a whole world out there to explore and with Winter by my side, I’m safe. I feel like a butterfly emerging from a chrysalis and I’m ready to fly.”

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

FAMILY DOG

Despite the challenges of Covid, our innovative Family Dog service saw a huge uptake in its online workshops meaning we could reach, help and support more families than ever before. The online service was launched in September 2020 but 2021 saw it gathering strength and momentum, delivering no less than 140 virtual sessions compared to an average of 60 in-person workshops per annum pre-Covid.

In addition, there have been over 500 registrations for online workshops in 2022 which clearly demonstrates how needed the service is and perhaps reflects the sharp rise in dog ownership in the UK since the pandemic started. Instructor Cari says: “Covid was worrying and difficult but it offered our service a rare and privileged opportunity to put the virtual workshop offering together – something we’d wanted to do for a long time but just didn’t have the time to focus on.”

The online offering the Family Dog team put together has helped the charity support so many more parents and families. “They make things so much more accessible for many of the families that contact us who may have previously struggled to access childcare or would have found travelling to our workshops difficult. In-person workshops are still important, but the pandemic has allowed us to reach more people, so it’s been a real positive,” continues Cari.

There have been instances where some of the children have been able to join their parents for part of the workshops and this has helped those children understand better how to care for and understand their dog. “It’s been so lovely to see the children interested and engaged and we find that they really listen to us,” says Cari.

As well as huge success, the team have faced challenges. “We are spending a lot more time on tailored aftercare than we would have done previously,” explains Cari. “This is in part due to the higher numbers of workshops we’re able to put on but also because parents are facing changed circumstances. This means that they need more tailored help from us with putting their workshop learnings into practice as they juggle the issues that Covid brings to their lives; home-schooling, shielding, anxiety in their children due to the changes in routines etc.”

The team has also spent a lot of time developing things such as video content and detailed step-bystep written guides so that parents are able to access information in whatever format they find most useful.

Ambitions

We will strengthen the service further in 2022 and the team has conducted a survey to find out what people value, what they want more of, new ideas etc. to ensure that anything the service offers is required and relevant.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

The team will also be developing the service in line with the charity’s digital transformation project so that some elements can be automated and others personalised to streamline the user experience further.

“As a team, we’ve been thinking about other ideas to further the in-person side of the service when restrictions allow and it’s safe to do so. In the future, we would like to be able to offer parents a ‘one stop shop’ to improve continuity of care in the form of dog training sessions and clinics at the centre. It’s very much a thought rather than something definite at this stage but whatever happens, it’s an exciting time to be part of the Family Dog team!” says Cari.

Impact Quote

Parent feedback

“The virtual Family Dog workshops were great. It's excellent value for money, the staff are kind and helpful and there was a friendly, open atmosphere for the participants. I felt free to ask questions and for more detail at any point. There is a good space between webinars so you have time to catch up on material and the staff offered one to one help between if it was needed. I'm so glad I did the course, if it had been in person I absolutely would not have been able to attend so I hope it continues online for parents like me. Highly recommend!’”

“I was actually blown away by this course. Not only were the instructors’ knowledge fantastic but also their care in wanting to know our individual set-ups and help with any current problems was exemplary. Feel privileged to have been able to access this course and the aftercare service.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2021

COMMUNITY DOG

2021 saw Dogs for Good’s Community Dog team build on the online service it started at the beginning of the pandemic and progress to in-person visits during the latter part of the year.

Development Manager, Selina Gibsone says “We’ve now got a ‘hybrid’ session model that works really well. We use virtual sessions with clients who are shielding or vulnerable but still benefit from interaction with our dogs and handlers. For new clients, it’s proved a fantastic way to connect with those who are nervous of dogs or interacting with a new person (our handler). It’s an easy and straightforward way to help a new client get used to what both dog and person look like rather than meeting them at a distance with face coverings etc.”

The team were also able to deliver online sessions training volunteers to run virtual ‘dog day’ activity sessions for people with a dementia diagnosis. “Some of these volunteers had already received inperson training pre-Covid so the online training was a fantastic way of re-engaging them again to deliver fun and interactive sessions such as doggy bingo, colour a dog and scavenger hunts,” says Selina. “The team also ran virtual training sessions for new volunteers which helped bring new people on board and meant we were able to engage people who may not previously have been able to volunteer because of geographical limits.

“We worked with one volunteer who herself felt socially isolated and she said that the online sessions really helped her connect with and interact with more people.”

The online group sessions were also used to help the charity interact with some new corporate partners in a fun way. Because of Covid restrictions, new partners haven’t been able to visit Dogs for Good’s headquarters, so the corporate team delivered some ‘lunch and learn’ sessions; some of which included the Community Dog team. “Being involved in things like the lunch and learn sessions really helped us use the learnings we’d gained from working differently during the pandemic and being able to transfer them to other groups of people, including much larger groups,” says Selina. “It’s a wonderful way to help more people interact with the charity and also showcase the incredible power of dogs.”

During the summer of 2021, we had two Occupational Therapy MSc students from Oxford Brookes University on placement with us. They worked across the Dogs for Good teams with a particular focus on the assistance dog instructors and community dog handlers. The placements coincided with a wider project we are running, looking into the future development of the charity and how engaging an Occupational Therapist in our work might support a more person-centred approach. Feedback from the placements identified huge benefits and means we will explore further student placement opportunities with Oxford Brookes University in 2022. Additionally, we are working with a recently retired Occupational Therapist who is providing us with some support and insights on a voluntary basis.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

There were inevitably challenges during the year that the team simply couldn’t find solutions to. "We were all thrilled when we were able to re-start some of the in-person visits but unfortunately the reality proved to be quite challenging for some of our clients who weren't able to engage safely by wearing face masks and/or social distancing. In these cases , where possible , we would continue to support these clients through virtual sessions to ensure everyone's safety ,” says Selina.

The great work we have achieved with our partners at Bracknell Forest Council (BFC) over the last three years ended and due to the challenges that many local authorities now face in terms of funding, the contract will not be extended. “It is disappointing but we’re focusing on the many positives that have come from the partnership,” says Selina. “There were so many successes which demonstrate the impact and benefits and we see it as a huge achievement with so many learnings.” As the Assistant Director of Commissioning at BFC said at the close of the project, ‘yours is a very popular service and something everyone would prefer to see continuing.’

Dogs for Good Chief Executive, Peter Gorbing says: “One of the outcomes of the Bracknell Forest Council project coming to an end is a recognition that we need to rethink the funding model for work of this nature. If council funding is not achievable, we will look at other ways to fund our Community Dog work to ensure it can continue and provide the benefits we have seen.”

“We have some great new projects in the pipeline that we plan to launch in 2022, showing the incredible benefits that animal assisted interventions can have on the lives of many people. We will expand this work significantly over the next few years.”

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

Client Impact quote

Younger People With Dementia

“There’s nothing quite like the presence of a dog to get people smiling and engaged.”

“The sessions brought real joy and fun to everyone who participated and sparked some lovely conversations about dogs past and present.”

(Spokesperson from Younger People With Dementia)

Financial Review

There was an increase in voluntary income of 65% to £4,582,078 in 2021. Fundraising and Legacy income was much lower in 2020 than anticipated so a strong performance in 2021 was very welcome. We received £36,937 (2020 £13,285) from the Job Retention Scheme. Our expenditure decreased by 5% to £3,280,812 (£3,477,992 in 2020). There was a positive movement in funds of £1,441,725 in 2021 (outflow £612,646 in 2020).

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 2021 was 10.42%

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 2021, reserves in the charity’s unrestricted funds were £5,707,287 of which £4,621,817 were free reserves. Free reserves are reserves which do not include restricted funds or funds tied up in Freehold property. This represents 15 months (2020 11.3 months), based on projected gross revenue expenditure for the forthcoming year. Despite some continuing economic uncertainty, the trustees are looking to invest in further growth of the Charity’s services over the next year, building on the positive financial performance in 2021.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

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 2021 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 2021.

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.

Activity

Across the sector, fundraising remained challenging during 2021. Our community fundraising and events continued to be hit by pandemic restrictions with many of our usual activities unable to resume or being postponed until restrictions eased, which had a huge impact on this key area of our fundraising.

To help counterbalance the impact of our community fundraising, we have continued to develop our marketing and fundraising channels over the past year, investing particularly in digital activity to help us reach new audiences and generate funds to support our work. Digital engagement will continue to play an important part of our fundraising strategy, enabling us to communicate with supporters with the most up-to-date information about our work and in a cost-effective way.

Thanks also go to the many individuals who supported us during 2021, the response from our supporters will help us to come through the pandemic, every donation makes a difference and will help us to meet the high demand for our services.

We are confident that the investments we have made in our digital fundraising during the past year will really help us to significantly increase our fundraising income over the next few years. This, in turn, will enable us to expand our services and reach more people

We would also like to thank those who generously left us a gift in their Will – legacies account for around half of our fundraising income each year and enable us to plan for our future and make a vital difference to our work.

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Finally, we are grateful for the support from our corporate partners and trust and grant making organisations over the past year. Their support has provided help in training our dogs and investing in new projects that will help us to develop our services in the future.

Our sincere thanks to all trusts, foundations and corporate partners that supported us in 2021 including:

• Hodge Foundation

• Petplan Charitable Trust

• The Boshier-Hinton Foundation

• The De Brye Charitable Trust

• The Harry and Mary Foundation

• The Hospital Saturday Fund

• The James Tudor Foundation

• The Lawson Trust

• The Ostacchini Family Charitable Trust

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

• The Rose Adeane Trust

• No Fear Bridge

• Reading Scientific Services Ltd

• WeatherBeeta UK

• AJN Steelstock

• Ceva Sante Animale

MORE THAN

Special thanks go to our friends at MORE THAN Insurance who partnered with us in 2021 as part of the company’s 20[th] anniversary celebrations and commitment to doing more for their customers, colleagues and community. The team’s genuine desire to help Dogs for Good has enabled us to do things we might never have done such as creating an autism awareness campaign with radio presenter, Jo Whiley, working with social media influencers in a celebration about the good in dogs and producing high-quality video content for both our websites.

We also hosted some employee engagement sessions called ‘lunch and learn’ which have proved really successful and, as part of the company’s donation to Dogs for Good, MORE THAN sponsored the lifetime costs of five of our puppies who will, during 2022, be joining us to complete their training.

We know that the team at MORE THAN has become firmly embedded within our own team and we’re absolutely thrilled that we’ll continue to work with them throughout 2022.

Pets at Home

Our relationship with Pets at Home and their charitable Foundation spans more than 20 years and has gone from strength to strength. In 2021, we were so grateful to be awarded a very generous grant of almost £100k from the Foundation to support the development of Dogs for Good’s work in Scotland.

Building on the collaborative project Dogs for Good already has with Dementia Dog, this funding will allow us to build our programme of support to people living with dementia in Scotland, in several ways. Projects will include the extension of a pilot programme to deliver pet dog support workshops for families living with dementia and expanding our Dementia Community Dog service, where a specialised handler and a trained dog work one-to-one with a person living with dementia to help them regain confidence and life skills.

In addition, we will also use the funding to start working on autism-based support projects in Scotland.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

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 a minimum of 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.

During 2021, the trustees undertook a substantial review of governance-related issues across the whole charity. Using the Charity Governance Code as a benchmarking tool, the review included looking at the effectiveness of the trustee body, a skills audit and a longer-term trustee recruitment plan to bring in skills and experience. The trustees were satisfied that the governance of the charity was strong and robust. Nevertheless, trustees are not complacent and identified a number of areas for regular review. The Governance Sub-committee is active in reviewing all governance issues on an ongoing basis and regularly reports back to the full trustee body.

Related parties and co-operation with other organisations

Any connection between a trustee or senior manager with a third party contractor must be disclosed to the full board of trustees. Details of commercial contract are approved by the trustees.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

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 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.

Risk management

The trustees have a risk management strategy which comprises:

• frequent monitoring of the principal risks and uncertainties that the charity faces documented in the risk register.

• the establishment of policies, systems and procedures to mitigate those risks.

• the implementation of procedures designed to minimise or manage any potential impact should those risks materialise.

2021 continued to be dominated by the Covid-19 pandemic. The impact on service delivery and ways of working was significant, and, given changing government guidance, the charity erred on the side of caution in ensuring we did everything possible to maintain the health and welfare of our staff, clients, volunteers and dogs. We continue to monitor our finances carefully in case contingency plans are needed.

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).

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

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:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2019 (FRS102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards, including 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 charity will continue in business.

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:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the auditor is unaware, and

• the trustees, having made enquiries of fellow directors that they ought to have individually taken, have each taken all steps that they are obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

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REPORT OF THE TRUSTEES for the year ending 31 December 2021

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 2022

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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 2021 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).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 December 2021, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

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

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 material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable 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 responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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

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. The trustees are responsible for the other information contained within the annual report. 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.

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 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 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:

• the information given in the trustees’ report (incorporating the strategic report and the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors’ report included within the trustees report have been prepared in accordance with applicable legal requirements.

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

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on pages 22 and 23, 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities including fraud is detailed below.

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

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omissions or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also perform the following procedures:

• Enquiry of management, those charged with governance around actual and potential litigation and claims;

• Enquiry of entity staff in compliance functions to identify any instances of non-compliance with laws and regulations;

• Reviewing minutes of meetings of those charged with governance;

• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; and

• Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the rationale of significant transactions outside the normal course of business.

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

Use of our report

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.

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 2022

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 December 2021

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 2021 2020 £ £ £ £ 3,581,265 1,000,813 4,582,078 2,779,148 775 - 775 399 7,750 - 7,750 7,909 21,322 - 21,322 24,863
	3,611,112 1,000,813 4,611,925 2,812,319
	805,066 - 805,066 852,403 1,585,635 890,111 2,475,746 2,625,590
	2,390,701 890,111 3,280,812 3,477,993
	134,312 - 134,312 69,533 (23,700) - (23,700) (16,505)
	1,331,023 110,702 1,441,725 (612,646) 4,376,264 610,091 4,986,355 5,599,001
	5,707,287 720,793 6,428,080 4,986,355

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 2021

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	2021 2020 £ £ 1,843,216 1,793,699 1,397,815 1,265,887
	3,241,031 3,059,586 28,348 29,468 517,267 273,252 2,852,887 1,805,688
	3,398,502 2,108,408
	(211,453) (181,639)
	3,187,049 1,926,769
	6,428,080 4,986,355
	6,428,080 4,986,355
	720,793 610,091 5,707,287 4,376,264
	6,428,080 4,986,355

Company registration number 4416149

The financial statements were approved by the Board of Trustees and authorised for issue on 29 April 2022.

John Farrell Chair

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 2021

Note Net cash inflow from operating activities a Capital expenditure Purchase of tangible fixed assets Purchase of fixed asset investments Financing Increase/(decrease) in cash a. Reconciliation of changes in resources to net cash inflow from operating activities Net incoming/(outgoing) resources for the year Depreciation and write-off of fixed assets Unrealised investment gain Investment Management Fees (Increase)/decrease in debtors Increase/(decrease) in creditors Decrease/(increase) in stock Net cash inflow from operating activities b. Reconciliation of net cash flow to movement in net debt (note c) Increase/(decrease) in cash Change in net debt Net cash at 1 January 2021 c c. Analysis of changes in net debt At 1 January 2021 Cash flows £ £ Cash at bank and in hand 1,805,688 1,047,199 Debt due within one year - - Debt due after one year - - 1,805,688 1,047,199	Note Net cash inflow from operating activities a Capital expenditure Purchase of tangible fixed assets Purchase of fixed asset investments Financing Increase/(decrease) in cash a. Reconciliation of changes in resources to net cash inflow from operating activities Net incoming/(outgoing) resources for the year Depreciation and write-off of fixed assets Unrealised investment gain Investment Management Fees (Increase)/decrease in debtors Increase/(decrease) in creditors Decrease/(increase) in stock Net cash inflow from operating activities b. Reconciliation of net cash flow to movement in net debt (note c) Increase/(decrease) in cash Change in net debt Net cash at 1 January 2021 c c. Analysis of changes in net debt At 1 January 2021 Cash flows £ £ Cash at bank and in hand 1,805,688 1,047,199 Debt due within one year - - Debt due after one year - - 1,805,688 1,047,199	2021 2020 £ £ 1,238,215 (572,055) (169,700) (337,586) (21,316) (21,371)
		1,047,199 (931,012)
		1,441,725 (612,646) 120,183 110,804 (134,312) (69,533) 23,700 16,505 (244,015) 47,292 29,814 (64,280) 1,120 (197)
		1,238,215 (572,055)
		1,047,199 (931,012)
net debt (note c) Increase/(decrease) in cash Change in net debt Net cash at 1 January 2021 c. Analysis of changes in net debt Cash at bank and in hand Debt due within one year Debt due after one year
		1,047,199 (931,012) 1,805,688 2,736,700
		2,852,887 1,805,688 Other changes At 31 December 2021 £ £ - 2,852,887
	- - - -	- - - -
	1,805,688 1,047,199	- 2,852,887

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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:

• assets received for distribution by the charity are recognised only when distributed.

• assets received for resale are recognised, where practicable, when receivable or otherwise when sold.

• gifts of fixed assets for charity use or funds for acquiring fixed assets for charity use are accounted for (as restricted funds) immediately on receipt.

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:

• costs of raising funds

• expenditure on charitable activities includes the costs of training, health and welfare of dogs and managing the client process before and after allocation of a dog.

• other expenditure represents those items not falling into any other heading.

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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 2021

1 Income from donations and legacies

Donations & Gifts Legacies Total Voluntary Income	Unrestricted Restricted Funds Total Total Funds Other Capital 2021 2020 £ £ £ £ £ 920,387 1,000,813 - 1,921,200 1,752,056 2,660,878 - - 2,660,878 1,027,092
	3,581,265 1,000,813 - 4,582,078 2,779,148

The income from donations and legacies was £4,582,078 (2020: £2,779,148) of which £3,581,265 was unrestricted (2020: £1,875,523) and £1,000,813 restricted (2020: £894,875)

	2021	2021	2020
Legacies		£	£
The following material legacies have been recognised as income in the year:
Ms B Springford	30,000		-
Ms C M Smith	75,129		-
E M Cottrell	160,000		-
E Bytheway	29,000		-
Dr E Mitchell	321,488		-
Ms E Chapman	75,000		-
Ms G Stanton	86,758		-
Ms J Reeves	60,000		-
J Wright	75,236		-
J Hursthouse	48,125		-
Ms M Scott	30,000		-
Ms M Forster	65,039		-
Ms P Ansell	101,250		-
Ms P White	350,000		110,000
R H Boxhall	51,088		-
Ms R Booth	40,000		-
Ms R Curtis	25,073		-
Ms S Thomas	115,404		54,389
Ms S Braham	40,980		-
T Thomas	29,507		-
Ms V Cook	148,978		-
Ms P Menzies	62,411		-
Ms F Webb	41,369		-
B Patten	75,330		-
A C Darby	117,892		-
Ms M Govan	40,964		35,000
Ms L Taylor			53,463
Ms S Woodgates			29,402
Ms J Loverock			65,000

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

Legacies (continued)

Ms A Hendry Ms C Shelley Ms M Jones Ms I Reed Ms B Hawke E Bytheway Ms M Leedham H Spooner Other legacies received	2021 2020 £ £ 34,000 43,337 61,640 43,020 73,276 25,000 39,340 58,661 364,857 301,564
	2,660,878 1,027,092

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 £268,000 of residuary legacies due at the year end.

2 CHARITABLE ACTIVITIES

Qualification Fees All Qualification Fees are classified as unrestricted.	2021 2020 £ £ 775 399
	775 399

3 OTHER TRADING ACTIVITIES

Income from ancillary trading Cost of merchandise	2021 2020 £ £ 7,750 7,909 (4,484) (4,899)
	3,266 3,010

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2021

4 INVESTMENT INCOME

Bank deposits Share dividends ll investments are held in the United Kingdom ll Investment income is classified as unrestricted. 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	2021 2020 £ £ 6 3,492 21,316 21,371
	21,322 24,863
	2021 2020 £ £ 506,436 536,160 125,448 109,493 30,251 37,904 4,110 7,777 882 535 46,518 64,828 86,937 90,807 4,484 4,899
	805,066 852,403

All investments are held in the United Kingdom All Investment income is classified as unrestricted.

5 COSTS OF RAISING FUNDS

All fundraising expenditure is unrestricted.

6 CHARITABLE ACTIVITIES

Provision of services: Assistance Dogs Family Dog Community Dog	Direct Costs Indirect Costs 2021 2020 £ £ £ £ 1,552,552 164,697 1,717,249 1,680,944 270,816 33,454 304,270 334,503 395,039 59,188 454,227 610,143
	2,218,407 257,339 2,475,746 2,625,590

Expenditure on charitable activities was £2,475,746 (2020: £2,625,590) of which £890,111 was restricted (2020: £885,741).

Governance costs are included in charitable activities.

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

Comparative note 6

omparative note 6
Provision of services: Assistance Dogs Family Dog Community Dog	Direct Costs Indirect Costs 2020 £ £ £ 1,502,649 178,295 1,680,944 298,287 36,216 334,503 546,068 64,075 610,143
	2,347,004 278,586 2,625,590

7 GOVERNANCE COSTS

GOVERNANCE COSTS
Staff salaries and pensions Establishment expenses Office expenses Professional Fees: Accountancy and audit	Total Total Unrestricted 2021 2020 £ £ £ 87,080 87,080 88,927
	4,844 4,844 4,333 637 637 768 10,389 10,389 8,873
	102,950 102,950 102,901

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 2021 voluntary Training income £ £ £ £ - - 10,389 10,389 60,386 116,566 87,080 264,032 4,070 7,192 4,844 16,106 14,996 20,005 637 35,638 1,476 2,214 - 3,690 6,009 8,413 - 14,422
	86,937 154,390 102,950 344,277
	Note 5 Note 7

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

Comparative note 8

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

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	2021 2020 £ £ 7,250 6,950 120,183 110,804 136,184 135,470 116,063 111,567 26,365 23,837 4,456 11,689

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

10 EMPLOYEES

Staff costs during the year were as follows:

Wages and salaries Social security costs Pension costs Other costs	2021 2020 £ £ 1,750,138 1,905,426 161,823 171,142 136,184 135,470
	2,048,145 2,212,038 42,116 37,169
	2,090,261 2,249,207

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 £265,534 (2020: £280,748).

The average number of full time equivalent employees, analysed by category, during the year was: Charitable activities Fundraising Governance	2021 2020 Number Number 49 51 12 13 3 3
	64 67

During the course of the year 1 employee (2020 – 1 employees) received remuneration in the range of £70,000 - £80,000, and 1 employees (2020 - 2 employees) received remuneration in the range £60,000 - £70,000.

11 PAYMENTS TO TRUSTEES AND CONNECTED PERSONS

No trustees received remuneration in the year directly from the charity for work directly under a commercial contract (2020: £15,099).

There were no expense reimbursements paid to trustees in 2021 (2020: Nil).

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

12 TANGIBLE FIXED ASSETS

Cost At 1 January 2021 Additions Disposals At 31 December 2021 Depreciation At 1 January 2021 Provided in the year Disposal At 31 December 2021 Net Book Value at 31 December 2021 Net book value at 31 December 2020 All tangible fixed assets were used for charitable purposes.	Freehold Fixtures Land and Fittings and Buildings Equipment £ £ 2,053,945 666,920 - 169,700 - (91,757)	2021 Total £ 2,720,865 169,700 (91,757)
	2,053,945 744,863	2,798,808
	554,211 372,955 40,854 79,329 - (91,757)	927,166 120,183 (91,757)
	595,065 360,527	955,592
	1,458,880 384,336	1,843,216
	1,499,734 293,965	1,793,699

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	2021 2020 £ £ 22,740 19,362 157,185 136,669 172,465 184,180 307,571 243,858 497,312 495,227 99,555 82,320 75,262 47,639 35,571 31,720 30,154 24,912
	1,397,815 1,265,887

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

Listed Investments An analysis of the movement in the market value of investments is as follows: Valuation at 1 January 2021 Additions Fees Unrealised gain/(loss) on revaluation Valuation as at 31 December 2021	2021 2020 £ £ 1,265,887 1,191,488 21,316 21,371 (23,700) (16,505) 134,312 69,533
	1,397,815 1,265,887

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 2021 Additions At 31 December 2021 14 STOCK Stock 15 DEBTORS Prepayments Accrued income Other debtors	Close COIF Charity Charities Aid Brothers Fund Foundation Total £ £ £ £ 1,028,399 4,100 83,450 1,115,949 18,886 - 2,430 21,316	Close COIF Charity Charities Aid Brothers Fund Foundation Total £ £ £ £ 1,028,399 4,100 83,450 1,115,949 18,886 - 2,430 21,316
	1,047,285 4,100	85,880 1,137,265
		2021 2020 £ £ 28,348 29,468
		2021 2020 £ £ 131,651 127,817 377,616 135,245 8,000 10,190
		517,267 273,252

Accrued income includes £323,055 legacy income (2020: £114,281).

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

16 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors Accruals Other taxation and social security	2021 2020 £ £ 152,875 78,292 21,306 59,679 37,272 43,668
	211,453 181,639

17 RESTRICTED FUNDS

At 1 January 2021 Donations received during the year Expenditure At 31 December 2021 COMPARATIVE At 1 January 2020 Donations received during the year Expenditure At 31 December 2020	National Lottery Charities Assistance Training Hall AAI Board Dogs Other Fund Fund Fund Fund Funds £ £ £ £ £ 255,775 - 280,872 11,570 61,874 - 81,632 - 399,977 519,204 (5,684) (81,632) (8,261) (411,547) (382,987)	Total £ 610,091 1,000,813 (890,111)
	250,091 - 272,611 - 198,091	720,793
	National Lottery Charities Assistance Training Hall AAI Board Dogs Other Fund Fund Fund Fund Funds £ £ £ £ £ 261,549 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

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 2021

• ii Assistance Dog Fund previously known as The Skilled Companions Fund was established in 2003 following receipt of a donation from Pets at Home. The condition of the gifts is that the fund is used to provide assistance dogs for disabled children. The Skilled Companions Fund has been expanded to include the training of assistance dogs for children with autism.

• iii The AAI Fund has been established to continue our work in the belief that dogs are good for us and can help working with health professionals to help make progress and reach goals with individuals and groups that benefit from interaction with a dog.

• iv The Training Hall Fund had been set up to raise money to improve training facilities.

Restricted Funds (continued) Other restricted funds:

At 1 January 2021 Donations received Expenditure At 31 December 2021	Dog and Puppy Family IT Aftercare Regional Sponsorship Dog Equipment Project Support Total £ £ £ £ £ £ 56,041 - 5,833 - - 61,874 293,253 45,634 - 4,000 176,317 519,204 (253,415) (45,634) (2,917) (4,000) (77,021) (382,987)
	95,879 - 2,916 - 99,296 198,091

COMPARATIVE 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

The other restricted funds as at 31 December 2021 are comprised of:

• i The Dog and Puppy Sponsorship Fund was established in 2002. The condition of the gifts is that income is to be used for the dog and puppy sponsorship and training from the date of the gift.

• ii Family Dog previously known as PAWS was established in 2009 as a project to support families with children with autism who have a pet dog. The condition of the gifts is that income is to be used for working with the parents of children with autism who already have or think a pet dog may assist them.

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2021

Restricted funds (continued)

• iii The Aftercare Project Fund was established in 2003. The condition of the gifts is that income is to be used for follow up visits by instructors to qualified team.

• iv The Regional Support Fund was established in 2003 following receipt of donations. The condition of the gifts is that income is to be used for training partnerships in the nominated areas.

• v Kennel and Equipment was established regarding funds put towards our kennel day block.

18 UNRESTRICTED FUNDS

At 1 January 2021 Incoming resources Expenditure unrealised gain on investment Investment Management Fees At 31 December 2021	Total Designated General Unrestricted Funds Funds Funds £ £ £ 1,156,234 3,220,030 4,376,264 - 3,611,112 3,611,112 (70,764) (2,319,937) (2,390,701) - 134,312 134,312 (23,700) (23,700)
	1,085,470 4,621,817 5,707,287

COMPARATIVE

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

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 2021

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 2021 Funds Funds Funds Total £ £ £ £ 1,085,470 232,128 525,618 1,843,216 - 1,397,815 - 1,397,815 - 3,203,327 195,175 3,398,502 - (211,453) - (211,453)
	1,085,470 4,621,817 720,793 6,428,080
	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

20 COMMITMENTS

There were capital commitments at 31 December 2021 of £nil (2020 - £nil).

LEASING COMMITMENTS

The Charity has annual operating lease commitments as follows:

Plant and Machinery Within one year Between two and five years	2021 2020 £ £ 69,135 105,852 55,548 33,137
	124,295 138,989

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2021

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: [phone] [e-mail]

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)

Bankers

HSBC 47 The Square Kenilworth Warwickshire CV8 1EA

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