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2023-12-31-accounts

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Annual Report & Financial Statements

for the year ended 31 December 2023

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

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

Our Foundations

1. Our Belief We believe dogs and the bond we share with them can help us live happier, healthier lives

2. Our Purpose

3. Our Promise We seek to understand We respect all needs We make positive connections

Our Strategy to 2028

1. Our Ambition

This is the practical change we will deliver

2. Our Impact Goals

These are the associated changes that will be brought about by our work and which describe why it is important

3. Our Strategic Aims

These are our priorities for change to deliver our Ambition and Impact Goals

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

FROM THE CHAIR OF THE BOARD OF TRUSTEES

I first joined the board of trustees at Dogs for Good five years ago. What struck me then was the dedication and skill of the team, and the sheer innovative brilliance of the work they were doing to connect people and dogs. It also felt like a family from day one. None of those things have changed.

This year, following the sad loss of John Farrell, I was invited to take over the role of chair of the board of trustees. John’s are big shoes to fill, and I am honoured to be able to offer the charity some continuity at this time, and excited at the prospect of playing a part in its future plans.

The strategy put together by Ed and the team this year sets a new direction for us, while building on strong foundations we already have. The recent generous grant we have received is testament to the power of that vision, and shows that people are ready and willing to invest in our future.

Over the past five years, I have watched the charity grow, constantly adapting to evolving needs of the people we support to offer a truly person-centered approach that treats every person – and every dog – as an individual. I have also seen us raise our profile to become one of the leading lights in our field, setting a standard for others to follow.

Everyone involved in Dogs for Good should feel proud of the work they are doing and the positive contribution they are making. I look forward to seeing us go from strength to strength.

Annabelle Charman Chair of Trustees

A TRIBUTE TO JOHN FARRELL

John Farrell, former chair of our trustee board, sadly passed away in late 2023. John was appointed to the board in 2015, and became chair in 2018. Known for his leadership, expertise and sense of fun, his energy and passion for the charity was a huge inspiration to the board, staff and volunteers. A powerful advocate for Dogs for Good, John truly understood the difference dogs can bring to people’s lives. He will be much missed.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

FROM THE CEO

My first full year at Dogs for Good has been all about taking stock – and looking ahead. It has been a year of talking but more importantly listening – to colleagues, people we support, volunteers and supporters – as they shared their insights and ideas about our future direction.

What is clear to me is that there is huge potential for us to do more, and huge will and energy among the Dogs for Good team to turn that potential into reality. The result of this talking and listening is a new strategy which I believe captures that energy and ambition and creates a framework to guide us in the years to come.

As we move into 2024, one of our first priorities is to develop our new community hub model. As you read this report, you will find many examples of the ways we are already broadening out our person-centred approach to community level, engaging with local groups and organisations to understand their needs, and strengthening our volunteer network. Thanks to the generosity of a new donor, we hope to have established our first hub before the end of the year.

As part of our review of our existing operations, we have also identified a number of areas where we need to boost capacity, including fundraising. This is essential to support the delivery of our ambitious plans, including the redevelopment of our site here in Banbury. All of this will put us in a stronger position to deliver on our long-term goal of more than tripling the number of people we impact through our work.

In embracing change though, it is also important to reflect on the many, many things that we are already doing so well, as powerfully demonstrated by the stories in this report and the quotes from just a few of the people whose lives we have touched. I am continually amazed by what we are able to achieve by connecting people with dogs.

Our team is making a positive difference to people’s lives every day, and I would like to thank every one of them for their contribution, as well as of course our generous donors and supporters who make our work possible.

Ed Bracher CEO

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

OUR PROMISE

In 2023, our staff and volunteers collaborated to produce Our Promise, a commitment to make Dogs for Good a great place to work and volunteer. Our Promise is unique to Dogs for Good and reflects our commitment to the health and wellbeing of both the people we support and our dogs.

This is Our Promise

To our community, to the people we support and to the dogs we work with:-

We will:-

Seek to understand

We see each other, every person and dog we work with as an individual.

Respect all needs

We listen and see the needs of each person and every dog to give the best and most informed outcomes.

Make positive connections

Everyone has a part to play in building positive connections to make life feel possible.

Impact

To view the full impact of our services please go to our website www.dogsforgood.org.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

SEEK TO UNDERSTAND

Understanding is key to providing services that are truly informed by the needs of people and dogs. Our work over the past year has focused on exploring new and more flexible ways of working and looking at the potential for delivering our services at a community level.

2023 saw the start of the second year of our two-year exploratory project in Bracknell. Led by Community Dog Practitioner, Lucy Purchese, a key goal has been to build networks and develop links with individuals, groups and organisations to better understand the needs of the community and identify gaps in provision.

New funding enabled us to widen the scope to support more people to feel better connected and part of a community. Information days for local groups and organisations have also helped connect us with new audiences, including those with early onset dementia and, for the first time, children who are being home schooled.

The appointment of our new Community Engagement Officer, Hayley Ring, has highlighted the importance of building capacity for this kind of community engagement. “That’s definitely one of the key learnings for us this year,” says Selina Gibsone, Research & Development Manager. “The collaboration between Lucy and Hayley has enabled us to provide strong outreach as well as effective, focused delivery.”

Blended Interventions

Another key learning has been around the benefits of mixing Animal Assisted Interventions (AAI) structured sessions, typically one to one or with a group, with measurable outcomes, with more open ended, informal Animal Assisted Activities (AAA). “The two ways of working really complement each other,” says Selina.

“AAA are really effective at increasing engagement and having a positive impact and they can also help us identify individuals that might benefit from a more focussed AAI. Similarly, if a client has achieved their goals through structured sessions and want to stay connected with us, there’s now the option for them to get involved with AAA such as wellbeing walks or dog bingo.”

Having the same team delivering both AAI and AAA also helps provide continuity for service users and builds stronger engagement with both potential clients and health professionals. Dogs for Good volunteers are also helping support activities across different parts of the country, reinforcing our links with the communities around us.

“The whole aim is to go into a community, and rather than telling them what we can offer, asking them what they want from us. Then we can tailor our services to those needs.” Says Selina.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

Supporting Young People: Working with Oxfordshire CAMHS

This year, we were approached by Oxfordshire Child and Adolescent Mental Health Services (CAMHS) to run interventions and activities with young people in a CAMHS in-patient ward. We ran two sessions per week during the six-week summer holiday, with further follow ups during the remaining months of the year.

Now the CAMHS team have secured funding to help support a further six-month project with us, focusing on how dogs can help increase engagement and support learning in a classroom environment. CAMHS is also working to create a framework for formal evaluation. “It’s been really successful,” says Selina. “We’ve already had other CAMHS teams contacting us about doing something similar. It’s been a really effective way of showing people the range of what we can offer.”

RESPECT ALL NEEDS

We take time to understand the needs of every person and every dog we work with, enabling each individual to overcome challenges and reach their goals and finding the right role for each dog to flourish.

Creating a single point of entry to our services is a significant step forward in terms of helping us towards our goal of ensuring that the needs of the people we support and the dogs we work with always come first. This year, we trialled a new approach, where people coming to us start by completing a form that tells us about their needs and the kind of support they are looking for.

In some cases, the outcome is different from what they may have envisaged. “Last year we had a family who completed a focused community dog intervention, with the intention of having an assistance dog,” says Services Manager, Kelly Jennings. “In the end they realised a well-trained companion dog would better meet their needs and chose to go down the family dog route. For us that’s a really good indication that this new approach is working. Rather than putting people in a box, we’re working together with them to find out what their needs may be, and which of our services might be most appropriate.”

Alongside this, Instructors have been working with people waiting for an assistance dog running education and handling sessions to help them improve their skills and fully understand the impact a dog is going to have on their lives prior to them being matched. “It’s a win-win,” says Kelly. “People are getting the right support and by targeting assistance dog resources where they are really needed, we can reduce waiting times too.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

Our Family Dog service continues to flourish. In May, we reached a milestone, having supported 2000 families with an autistic child since the service was launched in 2011. Our plan now is to extend the scheme to support people living with a physical disability. “It’s logical that we use our expertise to help more families by enabling them to unlock the great potential that a companion dog could bring to their family,” says Kelly. “Again, it will help us to support more families who we’re not currently able to reach.”

Dementia Dog

In Scotland, our Dementia Dog project, run in partnership with Alzheimer Scotland, marked its tenth anniversary. This year, the project has also been exploring ways to better meet the needs of people and dogs through flexible, innovative approaches to delivery.

“This is the first year since the Covid-19 pandemic that we’ve been able to provide our full range of services again,” says Fiona Corner, Head of Innovation and Development at Alzheimer Scotland. “Taking on a second Community Dog Handler has really helped to boost our capacity and ensure we can met demand.”

This year saw the delivery of four weekly group AAI sessions in partnership with Dementia Friendly Dunblane. Our handler Natashya Sheppard, along with canine sidekick Sandy, supported a movement class aimed at improving balance, motor skills and mobility, providing encouragement and motivation for those taking part. “The outcomes included better balance and mobility and increased confidence and physical strength, as well as the positive impact of interacting with a group.” Says Fiona. “This is definitely something we will look to be involved with again.”

Celebrating 10 years of Dementia Dog

Our Dementia Dog project marked its tenth anniversary with an event at the V&A Dundee in June. People we support and their families, supporters, funders, staff and volunteers gathered to celebrate the initiative. “I wanted everyone that came to go away feeling they’d learned something new about Dementia Dog,” says Fiona. “So we put the voices of those who’ve benefited most front and centre. We showed an incredibly powerful video featuring our pioneer families – the first cohort to work with us back in 2013 – and we had a speech from the Glasgow School of Art student, now a distinguished designer, who first came up with the idea. The whole day was one of the highlights of my career, and so emotional – I think everyone in the room was in tears at some point! It was such a powerful thing to reflect on what we’ve achieved so far and the strength and commitment of the community we’ve built and of course to look ahead to what we can do in the future.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES

for the year ending 31 December 2023

MAKING POSITIVE CONNECTIONS

Positive connections are the building blocks of an enabling, mutually supportive community. When we talk about connections, we mean between our colleagues, the people we support, our volunteers and of course our dogs – all of whom come together to make up the Dogs for Good family.

Volunteers have always made a major contribution to the work of the charity and this year is no exception. It is notable that volunteers played a key role in helping to develop our new strategy and promise, the pillars of which provide the structure for this report. A new volunteer agreement is now in place too, setting our commitments and expectations from both sides.

Thanks to a recruitment push that encompassed social media as well as in-person events such as pop-up café sessions where potential volunteers could find out more about Dogs for Good, volunteer numbers now stand at more than 650. In Scotland, volunteer numbers trebled, a boost in capacity that has among other things supported the reintroduction of our popular Dog Day events for the first time since the pandemic.

Increased capacity is also opening up opportunities for volunteers to take on different roles. “As well as boosting our numbers of puppy boarders and socialisers, we’ve got people working to provide practical and logistical support for events,” says Jamie Macdonald, who took up the post of Head of Volunteering in July. We also now have a six-strong volunteer reception team welcoming visitors to our site in Banbury.” We have also provided additional education sessions for our puppy and dog volunteers to help them deepen their understanding of the dogs they are caring for and help provide consistency in their training.

Assistance dogs creating connections

Our assistance dog service is also key to creating connections. This year, we were delighted to welcome three new Trainers and two new Instructors, bringing them up to full capacity enabling us to increase our target number of qualified dogs to 45 in 2024.

Our Quality of Life (QoL) survey, run in conjunction with the University of York, was started in 2017, providing us with important insights into the impact of assistance dog partnerships. Surveys are sent out to assistance dog users before they are partnered with a dog and then again after six months, twelve months and then two and three years. Where other studies focused on the functional and practical impact, the QoL survey takes a broader view.

“Families report that the presence of the dog brings calmness to the home and creates more opportunities for everyone to be active,” says Selina Gibsone, Research & Development Manager. “Being able to understand the impact of dogs not just in terms of practical support, but also mental wellbeing, increased opportunities and more social interactions is really important to us, as well as highlighting points where we may be able to provide more support.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

In Scotland, a new activity dog – former assistance dog whose “official” caring role has come to an end – has joined the team. “It’s about being able to extend people’s journey with Dogs for Good,” says Fiona Corner, “and maintaining that connection with them and the dog, even after the circumstances that originally brought them to us have changed. It’s good for them and It’s great for us to be able to benefit from their lived experience as a carer for someone with dementia.”

Stronger Links

Steps are also being taken to build stronger links with and within the volunteer community. Following 2022’s volunteer-led engagement workshop, we drew up a list of practical measures to provide better support. Key achievements to date include expanding our online Volunteer Hub to include a dedicated section for temporary boarders, sending out a monthly newsletter and running a bi-monthly Volunteer Voices session online. We also carried out a skills audit, with a view to further broadening opportunities for volunteers to contribute in the future. Results will be available in early 2024.

In Scotland, a gathering event in November provided an opportunity for people to connect and, again, for Fiona and the team to gather useful input on how we better support volunteers. A particular focus has been on assessment and training. “We want to make sure all dogs and owners are getting the support they need to feel confident going out and presenting fundraising and in the case of our activity dogs, delivering therapeutic sessions.” Fiona says.

The team in Scotland has been developing connections with the broader community too, delivering two further webinars for canine professionals, including representatives from a local dog rescue centre. “If we’re encouraging people to get their own dog, we felt we should also be doing something to ensure that the community out there is a supportive one by raising awareness of what dogs can bring to people with dementia,” says Fiona. “There’s been so much interest, we’re now looking to develop tailored sessions from specific organisations.”

Awards recognise volunteers

This year saw the launch of the first ever Dogs for Good National Excellence Awards, designed to recognise and reward our volunteers. Katy Naylor, who has worked with us since 2017, won the Community Impact Volunteer of the Year award. “I was really humbled and overwhelmed to win,” she says. “There are so many incredible volunteers throughout Dogs for Good and we all rely on one another to make an impact. This award is for all of us, and the impact we make collectively.” We would also like to thank the Marsh Charitable Trust for their support and all those who helped to make the awards ceremony such a success, including our host Clare Balding.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

LOOKING AHEAD

Our new strategy sets out a framework for action over the coming years under seven pillars. Here is an overview of our plans for 2024:

Pillar 1: Hubs and Communities

Develop a hub model, so that existing and new programmes are supported by and support the local communities with which we work.

Pillar 2: Education, Learning and Development

Develop a comprehensive training and education programme for volunteers, allowing volunteers to support more of the production and service delivery; and which can be expanded to new stakeholders.

Pillar 3: National Centre of Excellence

Continue to develop Banbury as a National Centre of Excellence.

Pillar 4: People and Dogs

Deliver a comprehensive people and dog strategy to make Dogs for Good a fantastic place to work, volunteer or be a dog.

Pillar 5: Impact and Insight

Develop our gathering, understanding and use of insight and impact data to guide our work and development.

Pillar 6: Expertise and Advocacy

Become known advocates and experts in the value and mechanism for human dog interaction in the wider sense.

Pillar 7: Infrastructure and Resources

Ensure sustainability of our business processes and finances.

2024 in Numbers

By the end of the year we aim to:

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

MAKING EVERY DAY EXTRAORDINARY

Freedoms regained, lives reclaimed: here is just a small selection of stories showcasing the positive impact dogs have had on people’s lives this year.

Kelsi and Sherlock

“Sherlock is gregarious and friendly and has helped me make friends and form relationships where people accept me for who I am. He’s helped me accept myself and my disability. He helps me go out and tackle the world.”

Jemima and Albert

“Because Albert can support me on my commute and during my working day, I felt confident to apply for the job I wanted, not the job I felt I had to have because of my disability.”

Elsa’s mum, Claire

“Our cockerpoo, Minnie, accepts Elsa for who she is, doesn’t ‘see’ autism and doesn’t judge. She just loves Elsa.”

Alison, mum and Family Dog workshop participant.

“The moment Harvey came into our daughter’s life things started to change, not just for her, but the whole family.”

John, volunteer breedstock holder

“Being a volunteer with Dogs for Good is not just about making life possible for the people the charity supports, it’s about the impact these incredible dogs have on everyone who meets them.”

Pearl, volunteer puppy socialiser

“Spending time with dogs is just joyful for me, but I don’t think it matters what age or ability you have, dogs can change things.”

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

Financial Review

There was an increase in voluntary income of 14% to £3,644,225 in 2023. Our expenditure marginally decreased to £3,644,751 (£3,651,698 in 2022). There was a positive movement in funds of £150,005 in 2023 (outflow £622,221 in 2022).

Investments

The trustees have the power to invest the unrestricted resources of the charity in appropriate investments. The overall increase in the value of investments held at the end of 2023 was 8.2%.

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 be between 9 to 12 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 2023, reserves in the charity’s unrestricted funds were £5,207,274 of which £3,553,188 were free reserves. Free reserves are reserves which do not include restricted funds or designated funds including freehold property. This represents 10 months (2022: 12 months), based on projected gross revenue expenditure for the forthcoming year. Total funds at the reporting date were £5,955,864 (2022: £5,805,859).

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

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 2023 in terms of meeting the Code of Fundraising Practice.

The charity supports its 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 2023.

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 give appropriate help to 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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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

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 anymore.

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.

OUR PARTNERS AND SUPPORTERS

We are grateful for all the support we receive through donations, fundraising and legacies. With special mention to the following companies and charitable trusts who supported us in 2023.

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REPORT OF THE TRUSTEES for the year ending 31 December 2023

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 Operations, Director of Finance and Director of Income Generation, meets regularly to review the strategic plan, the external environment and the services the charity provides.

The Governance Sub-committee is active in reviewing all governance issues on an ongoing basis and regularly reports back to the full trustee body.

The Finance Sub-committee is active in reviewing financial process, reporting and risk 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 contracts are approved by the trustees. Any potential conflicts are identified, noted and managed.

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

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.

Remuneration for the Chief Executive and senior staff is reviewed by the trustees, benchmarking the pay of senior managers against pay levels in other charities of similar size and complexity.

Our pay policy for all staff is to pay at rates that are competitive within the sector bearing in mind affordability. Due to the rise in the cost of living during 2023, most staff received a pay review in January and September as well as a one-off payment in September.

Risk management

The trustees implement a risk management strategy which comprises:

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 2023

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:

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:

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DOGS FOR GOOD

REPORT OF THE TRUSTEES for the year ending 31 December 2023

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.

Annabelle Charman (Chair)

Date: 15/5/2024 | 17:01 BST

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DOGS FOR GOOD

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 2023 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:

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:

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 16 and 17, 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.

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.

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

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:

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: 15/5/2024 | 17:34 BST

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DOGS FOR GOOD

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 December 2023

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
Investment management fees
Total resources expended
Net gains/(losses) on investments
13
Net deficit and net movement
in funds for the year
Reconciliation of funds:
Funds at start of year
Total funds at end of year		 Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
2,959,605
684,620
3,644,225
3,195,637
575
-
575
750
4,853
-
4,853
9,046
67,771
-
67,771
31,347
3,032,804
684,620
3,717,424
3,236,780
873,287
-
873,287
922,853
1,997,508
763,936
2,761,444
2,718,269
10,020
-
10,020
10,576
2,880,815
763,936
3,644,751
3,651,698
77,332
-
77,332
(207,303)
229,321
(79,316)
150,005
(622,221)
4,977,953
827,906
5,805,859
6,428,080
5,207,274
748,590
5,955,864
5,805,859

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

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DOGS FOR GOOD

BALANCE SHEET as at 31 December 2023

Note Note Note 2023 2023 2022 2022
£ £
Fixed assets
Tangible fixed assets 12
1,671,898
1,745,727
Investments 13
1,306,580
1,207,342
2,978,478
2,953,069
Current assets
Stock 14 5,276 2,933
Debtors 15 198,743 199,265
Cash at bank and in hand 2,932,107
2,813,440
3,136,126
3,015,638
Creditors: amounts falling due within one year 16 (158,740) (162,848)
Net current assets 2,977,386
2,852,790
Total assets less current liabilities 5,955,864
5,805,859
Net assets 19
5,955,864
5,805,859
Restricted funds 17 748,590 827,906
Unrestricted funds 18
5,207,274
4,977,953
5,955,864
5,805,859

Company registration number 4416149

The financial statements were approved by the Board of Trustees and authorised for issue on 3[rd] May 2024.

Annabelle Charman Chair

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

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DOGS FOR GOOD

CASH FLOW STATEMENT as at 31 December 2023

Note
2023
2022
£
£
Net cash inflow from operating activities
a
203,725
19,037
Capital expenditure
Purchase of tangible fixed assets
(53,132)
(31,078)
Purchase of fixed asset investments
(31,927)
(27,406)
Financing
Increase/(decrease) in cash
118,666
(39,447)
a. Reconciliation of changes in resources to net
cash inflow from operating activities
Net incoming/(outgoing) resources for the year
150,005
(622,221)
Depreciation and write-off of fixed assets
126,961
128,567
Unrealised investment gain
(77,332)
207,303
Investment Management Fees
10,020
10,576
(Increase)/decrease in debtors
522
318,002
Increase/(decrease) in creditors
(4,108)
(48,605)
Decrease/(increase) in stock
(2,343)
25,415
Net cash inflow from operating activities
203,725
19,037
b. Reconciliation of net cash flow to movement in
net debt (note c)
Increase/(decrease) in cash
118,666
(39,447)
Change in net debt
118,666
(39,447)
Net cash at 1 January 2023
c
2,813,440
2,852,887
2,932,106
2,813,440
c. Analysis of changes in net debt
At 1
January
2023
Cash flows
Other
changes
At 31
December
2023
£
£
£
£
Cash at bank and in hand
2,813,440
118,666
-
2,932,106
Debt due within one year
-
-
-
-
Debt due after one year
-
-
-
-
2,813,440
118,666
-
2,932,106		 Note
2023
2022
£
£
Net cash inflow from operating activities
a
203,725
19,037
Capital expenditure
Purchase of tangible fixed assets
(53,132)
(31,078)
Purchase of fixed asset investments
(31,927)
(27,406)
Financing
Increase/(decrease) in cash
118,666
(39,447)
a. Reconciliation of changes in resources to net
cash inflow from operating activities
Net incoming/(outgoing) resources for the year
150,005
(622,221)
Depreciation and write-off of fixed assets
126,961
128,567
Unrealised investment gain
(77,332)
207,303
Investment Management Fees
10,020
10,576
(Increase)/decrease in debtors
522
318,002
Increase/(decrease) in creditors
(4,108)
(48,605)
Decrease/(increase) in stock
(2,343)
25,415
Net cash inflow from operating activities
203,725
19,037
b. Reconciliation of net cash flow to movement in
net debt (note c)
Increase/(decrease) in cash
118,666
(39,447)
Change in net debt
118,666
(39,447)
Net cash at 1 January 2023
c
2,813,440
2,852,887
2,932,106
2,813,440
c. Analysis of changes in net debt
At 1
January
2023
Cash flows
Other
changes
At 31
December
2023
£
£
£
£
Cash at bank and in hand
2,813,440
118,666
-
2,932,106
Debt due within one year
-
-
-
-
Debt due after one year
-
-
-
-
2,813,440
118,666
-
2,932,106
net debt (note c)
Increase/(decrease) in cash
Change in net debt
Net cash at 1 January 2023
c. Analysis of changes in net debt
Cash at bank and in hand
Debt due within one year
Debt due after one year
-
-
-
-
-
-
-
-
2,813,440
118,666
-
2,932,106

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DOGS FOR GOOD

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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DOGS FOR GOOD

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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DOGS FOR GOOD

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 2023

1 Income from donations and legacies

Donations and gifts
Legacies
Total voluntary income		 Unrestricted
Restricted Funds
Total
Total
Funds
Other
Capital
2023
2022
£
£
£
£
£
1,286,713
594,620
-
1,881,333
1,575,654
1,672,892
90,000
-
1,762,892
1,619,983
2,959,605
684,620
-
3,644,225
3,195,637

The income from donations and legacies was £3,644,225 (2022: £3,195,637) of which £3,049,605 was unrestricted (2022: £2,443,556) and £684,620 restricted (2022: £752,081)

2023 2023 2022 2022
Legacies £ £
The following material legacies have been recognised as income in the year:
A Mallard 100,000 -
Ms A Kelly 39,426 -
Ms C White 267,432 -
C Bennett 70,000 -
D Bevan 43,512 -
D Bruce 76,124 -
Ms E Allen 50,000 -
G Lawes 57,766 -
H Graham 240,342 -
Ms J Vessey 66,604 -
Ms D Weaire 125,000
170,000
Ms J Wood 65,671 -
Ms L C Dale 90,000 -
Ms M Scott 28,249 -
Ms P White 100,000 40,000
P T Bridgman 34,682 -
Ms S Thompson 58,000
180,000
S Walker 30,338 -
A Meggs - 73,000
A Tolley - 69,000
Ms B Hawden - 42,962
Ms B Bright - 40,030
Ms B Bytheway - 42,154
Ms C Palmer - 54,316
Ms J Reeves - 88,244
F M Davies -
136,218
Ms J Watts - 27,081
Ms L Blyth - 43,418
Ms M De Saulles - 70,000
Ms P Ansell - 56,146

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DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

Legacies (continued)

Ms M Lee
Ms M Haddock
Ms M Davies
R Blood
Ms S Lamb
Other legacies received		 2023
2022
£
£
-
31,652
-
81,824
-
32,946
-
33,909
-
55,000
219,746
252,083
1,762,892
1,619,983

One legacy received during the year was classified as restricted totalling £90,000, the remaining legacies were classified as unrestricted. There are some legacies of which the charity has been notified at 31 December 2023 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 £171,000 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		 2023
2022
£
£
575
750
575
750
2023
2022
£
£
4,853
9,046
(5,950)
(5,078)
(1,097)
3,967

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DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

4 INVESTMENT INCOME

Bank deposits
Share dividends
All investments are held in the United Kingdom.
All Investment income is classified as unrestricted.
5
COSTS OF RAISING FUNDS
Staff salaries and pensions
Other fundraising expenses:
Donor recruitment, retention and communication
Digital
Digital Strategy Development
Shows and events
Travel
Administrative expenses
Support costs (note 8)
Cost of merchandise		 2023
2022
£
£
35,844
3,941
31,927
27,406
67,771
31,347
2023
2022
£
£
479,741
472,540
84,442
179,193
36,943
20,954
36,428
62,637
53,548
7,471
1,933
1,817
78,375
73,837
95,927
99,326
5,950
5,078
873,287
922,853

All fundraising expenditure is unrestricted.

6 CHARITABLE ACTIVITIES

Provision of services:
Client Services
Canine Services
Strategy & Development		 Direct Costs
Indirect Costs
2023
2022
£
£
£
£
1,163,929
136,268
1,300,197
1,279,098
1,228,190
143,790
1,371,980
1,351,720
79,911
9,356
89,267
87,450
2,472,030
289,414
2,791,444
2,718,269

Expenditure on charitable activities was £2,791,444 (2022: £2,718,269) of which £763,936 was restricted (2022: £644,968).

Governance costs are included in charitable activities.

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NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

Comparative note 6
Provision of services:
Client Services
Canine Services
Strategy & Development		 Direct Costs
Indirect Costs
2022
£
£
£
1,142,541
136,557
1,279,098
1,207,410
144,311
1,351,721
78,114
9,336
87,450
2,428,065
290,204
2,718,269

“Canine services” includes all of the work and resource allocated to breed, socialise, train, support and manage the welfare of our dogs through their life, ensuring that they are happy, healthy dogs that deliver impact for our clients.

“Client services” is all the work we do to understand, support and work with the people we support to ensure they get the service best suited to them and the back up to ensure long term benefit.

7 GOVERNANCE COSTS

Staff salaries and pensions
Establishment expenses
Office expenses
Travel and subsistence
Professional Fees:
Accountancy and audit		 Total
Total
Unrestricted
2023
2022
£
£
£
97,933
97,933
96,611
5,055
5,055
4,844
976
976
894
1,101
1,101
1,709
11,060
11,060
10,600
116,125
116,125
114,658

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DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

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 and audit
Staff costs
Establishment costs
Office expenses
Subsistence and recruitment
Depreciation
Total		 Costs of
Charitable
Governance
Total
generating
activities:
costs
2023
voluntary
Training
income
£
£
£
£
-
-
11,060
11,060
67,001
130,255
97,933
295,189
8,081
12,304
5,055
25,440
12,381
18,670
976
32,027
2,116
3,171
1,101
6,388
6,348
8,887
-
15,235
95,927
173,287
116,125
385,339
Note 5
Note 7

Comparative note 8

Accountancy and audit
Staff costs
Establishment costs
Office expenses
Travel and subsistence
Depreciation
Total		 Costs of
Charitable
Governance
Total
generating
activities:
costs
2022
voluntary
Training
income
£
£
£
£
-
-
10,600
10,600
67,298
129,963
96,611
293,872
7,646
10,604
4,844
23,094
15,814
22,770
894
39,478
2,140
3,210
1,709
7,059
6,428
9,000
-
15,428
99,326
175,547
114,658
389,531

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

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		 2023
2022
£
£
10,500
10,000
126,961
128,567
141,370
134,803
122,013
119,326
5,715
1,983
5,523
6,204

10 EMPLOYEES

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs
Other costs		 2023
2022
£
£
1,866,041
1,806,665
170,752
176,678
141,370
134,803
2,178,163
2,118,146
39,027
44,363
2,217,190
2,162,509

The key management personnel of the charity comprise the trustees, the Chief Executive, Director of Finance, Director of Operations and Director of Income Generation. The total employee benefits of the key management personnel of the charity were £300,785 (2022: £268,210).

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

The average monthly head count was 66 staff (2022: 64) and the average monthly number of full-time equivalent employees during the year was as follows:

Charitable activities
Fundraising
Governance		 2023
2022
Number
Number
51
49
12
12
3
3
66
64

During the course of the year one employee (2022: one employees) received remuneration in the range of £70,000 - £80,000, and three employees (2022: two employees) received remuneration in the range £60,000 - £70,000.

Two employees received severance payments during the year (2022: two) totalling £5,348 (2022: £4,648).

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 (2022: £nil).

There were no expense reimbursements paid to trustees in 2023 (2022: nil).

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

12 TANGIBLE FIXED ASSETS

Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Provided in the year
At 31 December 2023
Net book value at 31 December 2023
Net book value at 31 December 2022		 Freehold
Fixtures
Land and
Fittings and
2023
Buildings
Equipment
Total
£
£
£
2,053,945
775,941
2,829,886
-
53,132
53,132
2,053,945
829,073
2,883,018
635,919
448,240
1,084,159
40,854
86,107
126,961
676,773
534,347
1,211,120
1,377,172
294,726
1,671,898
1,418,026
327,701
1,745,727

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		 2023
2022
£
£
23,287
20,694
174,672
152,010
228,903
154,741
251,553
253,319
455,833
424,780
56,072
65,352
56,385
93,118
27,337
34,214
32,538
9,114
1,306,580
1,207,342

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

Listed Investments

An analysis of the movement in the market value of investments is as follows:
Valuation at 1 January 2023
Additions
Disposals
Net gain/(loss) on revaluation
Valuation as at 31 December 2023		 2023
2022
£
£
1,207,342
1,397,815
171,168
64,235
(149,262)
(47,405)
77,332
(207,303)
1,306,580
1,207,342

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 2023
Additions
At 31 December 2023
14
STOCK
Stock
15
DEBTORS
Prepayments
Accrued income
Other debtors		 Close
COIF Charity
Charities Aid
Brothers
Fund
Foundation
Total
£
£
£
£
1,070,093
4,100
89,229
1,163,422
27,068
-
4,859
31,927		 Close
COIF Charity
Charities Aid
Brothers
Fund
Foundation
Total
£
£
£
£
1,070,093
4,100
89,229
1,163,422
27,068
-
4,859
31,927
1,097,161
4,100		 94,088
1,195,349
2023
2022
£
£
5,276
2,933
2023
2022
£
£
149,960
143,841
28,783
54,424
20,000
1,000
198,743
199,265

Accrued income includes £6,612 legacy income (2022: £29,864).

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

16 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accruals
Other taxation and social security		 2023
2022
£
£
75,210
101,994
40,245
24,218
43,285
36,636
158,740
162,848

17 RESTRICTED FUNDS

At 1 January 2023
Donations received
during the year
Expenditure
At 31 December 2023
COMPARATIVE
At 1 January 2022
Donations received
during the year
Expenditure
At 31 December 2022		 National
Lottery
Charities
Assistance
Training Hall
AAI
Board
Dogs
Other
Fund
Fund
Fund
Fund
Funds
Total
£
£
£
£
£
£
244,407
26,394
264,350
-
292,755
827,906
-
48,219
-
123,676
512,725
684,620
(5,684)
(48,701)
(8,261)
(123,676)
(577,614)
(763,936)
238,723
25,912
256,089
-
227,866
748,590
National
Lottery
Charities
Assistance
Training Hall
AAI
Board
Dogs
Other
Fund
Fund
Fund
Fund
Funds
Total
£
£
£
£
£
£
250,091
-
272,611
-
198,091
720,793
-
46,786
-
199,847
505,448
752,081
(5,684)
(20,392)
(8,261)
(199,847)
(410,784)
(644,968)
244,407
26,394
264,350
-
292,755
827,906

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

ii 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.

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

Restricted Funds (continued)

Other restricted funds:

At 1 January 2023
Donations received
Expenditure
Transfer between
funds
At 31 December 2023
COMPARATIVE
At 1 January 2022
Donations received
Expenditure
At 31 December 2022		 Dog and
Dog and
Puppy
Puppy
Sponsorship
Family
Dog
IT Fund
Welfare
Suite
Regional
Support
Total
£
£
£
£
£
£
83,034
-
-
100,000
109,720
292,754
331,349
35,930
-
145,446
512,725
(393,883)
(35,930)
-
-
(147,801)
(557,614)
(13,000)
-
13,000
-
-
-
7,500
-
13,000
100,000
107,365
227,865
Dog and
Dog and
Puppy
Puppy
Sponsorship
Family
Dog
IT Fund
Welfare
Suite
Regional
Support
Total
£
£
£
£
£
£
95,879
-
2,916
-
99,296
198,091
241,416
32,709
-
100,000
131,322
505,448
(254,261)
(32,709)
(2,916)
-
(120,898)
(410,784)
83,034
-
-
100,000
107,921
292,755

The other restricted funds as at 31 December 2023 are comprised of:

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

Restricted funds (continued)

18 UNRESTRICTED FUNDS

Total
Designated General
Unrestricted
Funds Funds Funds
£ £ £
At 1 January 2023 995,553 3,982,400 4,977,953
Incoming resources - 3,032,804 3,032,804
Expenditure (89,917)
(2,780,879)		 (2,870,796)
Unrealised gain on investment - 77,332 77,332
Investment Management Fees (10,020) (10,020)
Transfers between funds 490,000 (490,000) -
At 31 December 2023 1,395,637 3,811,637 5,207,274
COMPARATIVE
COMPARATIVE
Total
Designated General
Unrestricted
Funds Funds Funds
£ £ £
At 1 January 2022 1,085,470 4,621,817 5,707,287
Incoming resources - 2,484,699 2,248,699
Expenditure (89,917)
(2,906,237)		 (2,996,154)
Unrealised Loss on investment - (207,303) (207,303)
Investment Management Fees - (10,576) (10,576)
At 31 December 2022 995,553 3,982,400 4,977,953

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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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

The transfer from general funds to designated funds represents the amounts designated towards additional costs of the new strategy and digital transformation.

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
2023
Funds
Funds
Funds
Total
£
£
£
£
905,636
258,450
507,812
1,671,898
-
1,306,580
-
1,306,580
490,000
2,405,348
240,778
3,136,126
-
(158,740)
-
(158,740)
1,395,636
3,811,638
748,590
5,955,864
Designated
Unrestricted
Restricted
2022
Funds
Funds
Funds
Total
£
£
£
£
995,553
241,417
508,757
1,745,727
-
1,207,342
-
1,207,342
-
2,696,489
319,149
3,015,638
-
(162,848)
-
(162,848)
995,553
3,982,400
827,906
5,805,589

20 COMMITMENTS

There were capital commitments at 31 December 2023 of £nil (2022: £nil).

LEASING COMMITMENTS

The Charity has annual operating lease commitments as follows:

Plant and Machinery
Within one year
Between two and five years		 2023
2022
£
£
104,488
98,816
95,196
95,482
199,684
194,298

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

DOGS FOR GOOD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

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

During the year, the charity received donations totalling £298 from trustees and related parties (2022: £240.)

One trustee benefited from an assistance dog provided by Dogs for Good.

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DocuSign Envelope ID: 20C4039C-AAFB-4767-B5F1-9A0AF66C1BFD

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 X (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

Ed Bracher

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

Rosemary King Ian Burr

Shoosmiths The XYZ Building 2 Hardman Boulevard Manchester M3 3A

The Board of Trustees

John Starley Annabelle Charman (Chair) Ginette Bryant John Sewell-Rutter Patricia Thompson Ross Tiffin (left May 2023) John Farrell (deceased October 2023) Alice Frankum

Bankers

HSBC 47 The Square Kenilworth Warwickshire CV8 1EA

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