REGISTERED COMPANY NUMBER: 06031636 {England and Wales) REGISTERED CHARITY NUMBER: 1119538 Lof the Trustees Unaudit d Financial t.at ments for the Year Ended 3 cember 202 sistance DoL(uiJ Jon DawsDn and Company Unit C17 Kestrel Business Centre Colwick Industrial Estate Nottingham NG4 2JR
Assistance Do UK Contents of the Financial Statements for th8 Year Ended 31 December 2023 Page Report of the Trustees Statement of Trustees, Responsibilities Independent Examinerfs Report Slalemenl of Financial Activities Balance Sheet Notes to the Financial Statements 10 to 16 Detailed Statemenl of Financial Activities 17 to 18
Assistance Do UK ort of the Trustees for the Year Ended 31 December 2023 The trustees are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Assistance Dogs UK'S main objective is to seek to advance the education of the public and service providers about assistance dogs, and the rights of people who rely on them. This is done through the following activities.. encouraging the exchange of ideas and best practice amongst its members, raising awareness amongst the general public, and promoting behavioural and legislative changes lo ensure the freedom, independence and rights of people who rely on assistance dogs as well as advocating for the welfare of dogs. Charitable objectives The relief of disabled people through seeking lo improve access for people who depend on assistance dogs in public places such as, but wilhoul limitation, supemiarkels, restaurants and on public transport and which might not otherwise be accessiblg to them. To advance the education of the public gardIng the needs and rights of disabled people who depend on assistan dogs in public plaS., and To promote and organise co-operation in the furtherance of such purposes between accredited assistance dog organisalions. Page 1
Assistance Do UK Re ort of the Trustees for the Year Ended 31 December 2023 OBJECTIVES AND ACTIVITIES Achievements and performance 2023 was a year of significant growth and development for ADUK, both in tertns of our team and our membership. We were pleased to welcome a Learning and Education Coordinator, who has proved to be invaluable in advancing our external and internal educational inilialives. In addition. our Development Manager became the Charity's Executive Director. We also 8trer)gthened our governance by recruiting Pat Stafford as the independent Chair of Trustees and electing two new Trustees, Ed Bracher and Garry Botterill, whose expertise proved to be invaluable as we moved into 2024. Our membership base continued lo expand, wlth Darwin Dogs and Dogs fi)r Aulism joining as full Members, and Hypo Hounds and Helpful Hounds coming on board as Candidate organisations. To beller support our operations, we transitioned lo CAF Bank for online bar)king and became a direct employer, which has allowed us to streamline our administrative processes. Additionally. we appointed an IT support company, a payroll company, and a bookkeeper lo ensure that we have the infrastructure in place to support our growing organisalion. During 2023, we launched several key initiatives that have further 8Stablished us as new leader in the sector. Notable achievements include.. the launch of the "What is an Assistance Dog animation, which was very well received and generated positive engagement." The introduced our new Quick Guides, which have been instrumental in providing clear and accessible information to a wide audience, as well as being useful to members. We also delivered a sucSsful Knowledge Sharing Programme, which has now become the cornerstone of our commitment lo fostering collaboration and learning within the sector. This program was complemented by Ihe18unch of the Outcomes Framework Project, a significant slep forward in our members efforts to measure their work, and enhan the impact of ADUKS work. We delivered training to a wide range of service providers, using our new animation. and partnered with national brands and organisations as well as a range of large healthcare providers. Our advocacy efforts also increased during 2023, as we attended government round tsbles and Submitted consultation responses on behalf of and in partnership with our members. These activities have helped lo build and strengthen relationships with key service providers and decision-makers, furthering our influence in the sector. Additionally, we established and facilitated an increasing range of both external and internal Working Groups bringing a range of experts together to tackle issues and topics such as access, welfare and research. Finally, our team handled an impressive 1,750 enquiries during 2023. This level of engagement underscores the importance and reach of our work, and we remairn committed lo supporting all those who rely on our expertise and services. In conclusion, 2023 was a year of substantial progress for ADUK. We have strengthened our team, expanded our membership, and launched initiatives that have significanuy advanced our mission. As we look ahead, we are confident that we will continue lo build on these successes and make an even greater impact in 2024. Page 2
Assistance Do UK R ort of the Trustees forthe Year Ended 31 December 2023 OBJECTIVES AND ACTIVITIES Public benefit The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 10 have due regard lo the Charity Commission's gener81 guidance on public benefit. Assistance Dogs UK is 8 voluntary coalition of assistance dog charities that work together lo promote the freedom, independence, and rights of people with assistance dogs across the UK FINANCIAL REVIEW Financial position Assistsnce Dogs UK'S income comprises legacies and donations from members of the public and trusts who wish to support the work of the charity and its membership. The Charity did not actively fundraise in 2023. In 2023 ADUK received a grant of £47,000 from a benefactor who wishes to remain anonymous. The grant will be used lo finance the Common Outcomes Framework Project. The charitvs, income for the year lolalled £279,672 12022 £143,942) with £229,905 {2022'. £136.681) derived from donations and legacies. Expenditure in respect of restricted funds amounted to £10,755 12022 £nill with unrestricted expenditure amounting to £92,12612022 £114,875.) Al 31 December 2022 the charity's funds stood at.. Unrestricted.. £715,735 (2022 £575,189) RestTlCted.' £36.24512022 £nill Investment policy and objectives The trustees have the power to invest the unrestricted resources of Ihe charity in appropriate investments. Reserves policy As the Charity carries out no proactive fundraising, it is the policy of Assistance Dogs UK to maintain a level of free reserves sufficient to cover approximately 3 years of core running costs. As ADUK enters into a new strategic phase, it will be reviewing the financial stability of the charity, and its ability to financially plan in order to reduce the reserves levels. As part of this effort in 2024 ADUK will be launching a grants programme. This will allow members lo further the charity's objects by applying for funding from ADUK for relevant projects and developments FUTURE PLANS The growing demand for assistance dogs makes it ever more important for ADUK lo support its members lo thrive, grow and increase their impact. It also is essential that the market place and public confusion around the definitions and rights of assistance dogs is resolved, and that ADUK plays a prominent role on behalf of its members in establishing the best environment within which their partnerships can thrive. In 2024 ADUK plans to recruit two new members of staff, an ADUK Ambassador Coordinator and a Policy and Campaigns Manager. ADUK will utilize its increased capacity lo better advocate for standard based approaches to the training and welfare of assistance dogs and increase its external training in order to improve ease of access for people who rely on highly trained assistance dog. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils goveming document, a deed of trust, and conslilules a limited company, limited by guarantee. as defined by the Companies Act 2006. Page 3
Assistance Do UK Re ort of the Trustees for the Year Ended 31 December 2023 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06031536 (England and Wales) Registered Charity number 1119538 Registered offlce The Grange Wycombe Road Saunderton PrInS Risborough Buckinghamshire HP27 9NS Trustees P Stafford lappoinled 18.10.231 E Bracher lappoinled 19.4.231 G Bollerill (appointed 19.4.231 L J Flynn S Soulhcott T Slafford C M Guest M E Jennings {resigned 18.8.23) P Gorbing (resigned 28.4.23} N Martin Iresign8d 17.1.23) R Howson Independent Examiner Jon Dawson and Company Unit C17 Kestrel Business Centre Colwick Incjustrial Estate Nottingham NG4 2JR Approved by order of the board of trustees on and signed on ils behalf by.. P Slafford- Chair of Trust es Page 4
Assistance Do UK Statement of Trustees, Res for the Year Ended 31 December 2023 The trustees (who are also the directors of Assistance Dogs IUKI for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practice). Company law requires the trustees to prepare financial statements for each financial 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, of the charitable company for that period. In preparing those financial slatemenls, the trustees are required to select suitable accounting policies and then apply them consislenlly., observe the mglhods and principles in the Charity SORP., make judgements and eslimales that are reasonable and prudent-, prepare the financial statements on the going concern basis unless it 15 inappropriate to presume that the charitable company will continue in business. The Iruslees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any time the financial position of the charitable company and to enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 5
Inde endent Examinerfs Re Assistance Do UK rt to the Trustees of Indopendent examiner's report to thg trustees of Assistance Dogs (UK} {'the Compan) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. Responsibilltles and basis of report As the charity's trustees of the Company {and also ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in 8ccordanc8 with the requirements of the Companies Act 20061'the 2006 Act'l. Having sab'sfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 flhe 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 (bl of the 2011 Act. Independent examlner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified lo undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records wer8 not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Slalement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have corne across no other matters in connection with th8 examination lo which attention should be drawn in this report in order to enable a proper understanding of the aCunt$ to be reached. JP6 Jonathan Neil Dawson FCA The Institute of Chartered Accountants in England and Wales Jon Dawson and Company Unit C17 Kestrel Business Cent Colwick Industrial Eslale Nottingham NG4 2JR Date.. Page 6
Assistance Do UK Statement of Financial Activities forthe Year Ended 31 December 2 Period 1.2.21 to 31.12.22 Total funds Year Ended 31.12.23 Total funds Unrestricted Reslricled fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 229.905 229,905 136,681 Charitable activities Advancing education about assistan dogs and the rights of people who rely on them 47,000 47,000 Other trading activities Investment income 6,753 508 9,246 9,246 Total 239,151 47,000 286,151 143.942 EXPENDITURE ON Charitable activities Advancing education about assistance dogs and the rights of people who rely on them 92,126 10,755 102,881 114,875 NET INCOME 147,025 36,245 183,270 29,067 RECONCILIATION OF FUNDS Total funds brought forward 575,189 575,189 546.122 TOTAL FUNDS CARRIED FORWARD 722,214 36,245 758,459 575.189 The notes form part of these finanaal statements Page 7
Assistance Do UK Balance Sheet 31 December 2023 31.12.23 31.12.22 Total Total funds funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 1.699 1,699 CURRENT ASSETS Debtors Cash at bank 10 9,877 718,998 9,877 755,243 96,667 511.830 36,245 728,875 36,245 765,120 608,497 CREDITORS Amounts falling due within one year 18.3601 18,3601 133,3081 NET CURRENT ASSErs 720,515 36,245 756,760 575,189 TOTAL ASSETS LESS CURRENT LIABILITIES 722,214 36,245 758,459 575,189 NET ASSETS 722,214 36,245 758,459 575,189 FUNDS Unrestricted funds Restricted funds 12 722,214 575.189 TOTAL FUNDS 758,459 575,189 The charitable company is enlilled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the company to obtain an audit of its financial slalements for the year ended 31 DeTrmber 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for {a) ensuring that the charitable Gompany keeps accounting records that comply with Sections 386 and 387 ofthe Companies Act 2006 and preparing firbancial slalements which give a true and fair view of the state of affairs of the charitable company as al the end of each financial year and of ils surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Ib) The notes fomi part of these financial statements Page 8 continued...
Assistance Do UK Balance Sheet - continued 31 December 2023 These financial slalements have been prepared in accordance with the provisions applicable to harilable companies subject lo the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. P Stafford - Chair of stegs The notes form part of these financial slalements Page 9
Assistance Do UK Notes lo the Finan ial Statements for the Year Ended 31 December 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The firnancial statements of the charttable company, which is a public benefit enlily under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income l in¢ome is recognised when the charity has entitlement lo the resources, it is probable Ih8t thal the resources will be received and the monetary value of incoming resources can be measured with reasonable reliability. Donations are reo)gnised when the charity has confirmation of the amount and the settlement date. Vvhen a donation has been pledged but not received by the charity the amount is accrued where the receipt of the donation is considered to be probable. Grants receivable is recognised at their fair value when there is a reasonable assurance that the grant will be received and the charity will comply with the relevant conditions. Legacies are included as income when the charity is entitled lo the income, when the amount of the legacy can be measured reliably and when it is probable that the legacy will be paid to the charity. Entitlement to legacy income is taken as the earfier of.. The date on which the charity is aware that a distribution will be made Or The date on which the legacy is reiVed Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met al the year end date are noted as a commitment but not accrued as expenditure. Tangible fixed assets Depreciation is provided al the following annual rates in order lo write off each asset over its estimated useful life. Fixtures and fittings 25Yo on reducing balance Taxatlon The charity is exempl from corporation lax on its charitable activities. Fund accounting Unreslricled funds can be used in accordance with the charitable objectives at the discretion of the trustees. Page 10 continued...
Assist8n¢e Do UK Notes lo the Financial Statements - continued for the Year Ended 31 December 2023 ACCOUNTING POLICIES- contlnued Fund accounting Reslricled funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular reslricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post4etirernent benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Slalement of Financial Activities in the period to which they relale. Going concem The Iruslees have assessed whether the use of the going concern assumption is appropriate 8$ the basis for the preparation of these financial slatemenls. The trustees have made their assessment in respect of a period of more than one year from the date of approval of the financial statements. The trustees have concluded that there are no material uncertainties or threats that may cast significant doubt on the ability of the charity to continue as a going concem. The trustees consider that the charity will continue to have sufticienl resources lo meet its li8bilities as they fall due. Accordingly. the Iruslees consider that il is appropriate for the financial statements to be prepared on the going concern basis DONATIONS AND LEGACIES Period 1.2.21 to 31.12.22 Year Ended 31.12.23 Donations Legacies 58,972 170,933 17,120 119,561 229,905 136,681 OTHER TRADING ACTIVITIES Period 1.2.21 lo 31.12.22 Year Ended 31.12.23 Subscription income 6,753 Page11 continued...
Assistance Do UK Notes lo the Financial Statements- for the Year Ended 31 Decemb r 2023 linued INVESTMENT INCOME Period 1.2.21 to 31.12.22 Year Ended 31.12.23 Deposit account interest 9,246 508 NET INCOMEI{EXPENDITUREI Net incornellexpendilurel is slated after chargingllcredilingl.. Period 1.2.21 lo 31.12.22 Year Ended 31.12.23 Deprecialion - owned assets 567 TRUSTEES. REMUNERATION AND BENEFITS No remuneration was paid lo any of the trustees in the year gnded 31 December 2023, or in the year ended 31 December 2022. Expenses reimbursed lo 4 trustees12022 6} amounted lo £42712022 £4831. Trustees. expenses Period 1.2.21 Year Ended 31.12.23 31.12.22 Trustees, expenses 2,733 790 STAFF COSTS Period 1.2.21 to 31.12.22 Year Ended 31.12.23 Wages and salaries Other pension costs 65,275 2,134 67,409 Page 12 continued...
Assistance Do UK Notes to the Financial Statements - continued for the Year Ended 31 December 2023 STAFF COSTS - continued The average monthly number of employees during the year was as follows.. Period 1.2.21 to 31.12.22 Year Ended 31.12.23 Management During the year ended 31 March 2023 there were no employees whose remuneration exceeded £60,00012022 none). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 136,681 Other trading activities Investment income 6,753 508 Totsl 143.942 EXPENDITURE ON Charitable activities Advancing education about assistance dogs and the rights of people who rely on them 114,875 NET INCOME 29,067 RECONCILIATION OF FUNDS Total funds brought forward 546,122 TOTAL FUNDS CARRIED FORWARD 575,189 Page 13 continued...
Assistance Do UK Notes to the Financial Statem nts - continued for the Year Ended 31 December 2023 TANGIBLE FIXED ASSETS Fixtures and fttlings COST Additions 2,266 DEPRECIATION Charge for year 567 NET BOOK VALUE At 31 December 2023 1,699 At 31 December 2022 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade debtors Other debtors Legacies receivable Prepayments 192 5,334 93,066 3,601 4,351 9,877 96,667 11. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.12.23 31.12.22 Social security and other taxes Other creditors Amounts due to member organisalions Accruals and deferred income 2,346 463 18,639 14,669 5,551 33,308 Page 14 continued...
Assistance Do UK Notes lo the Financial Statements - c for the Year Ended 31 December 2023 tinued 12. MOVEMENT IN FUNDS Nel movement in funds At 31.12.23 Al 1.1.23 Unrestricted funds General fund 575,189 147,025 722.214 Restricted funds Common Outcome Framework 36,245 36,245 TOTAL FUNDS 575,189 183,270 758,459 Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 239,151 (92,126) 147,025 Restricted funds Common Outcome Framework 47,000 110,755) 36,245 TOTAL FUNDS 286,151 102,881) 183.270 Comparatlves for movement in funds Net movement in funds Al 31.12.22 At 1.2.21 Unrestricted funds General fund 546,122 29,067 575,189 TOTAL FUNDS 546,122 29,067 575 189 Page 15 continued...
Assistance Do UK Notes lo the Financial Slalements - continued for the Year Ended 31 December 2023 12. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 143,942 1114,8751 29.067 TOTAL FUNDS 143,942 114,8751 29.067 13. RELATED PARTY DISCLOSURES There were no related party Iransaclions for the year ended 31 December 2023. At 31 December 2022 £18,639 was due by the charity to another charity with whom Assistance Dogs UK had common trustee8 14. MEMBERS LIABILITY The charitable company has no share capital and is limited by guarantee. Each member of the company undertakes lo contribute a sum, not exceeding £10 towards the liabilities of the company, in the event of il being wound up Page 16
Assistance Do UK Detailed Statement of Financial Activities for the Year Ended 31 December 2023 Period 1.2.21 to 31.12.22 Year Ended 31.12.23 INCOME AND ENDOWMENTS Donations and legacies Donations Legacies 58.972 170,933 17,120 119,561 229,905 136,681 Other tradlng activities Subscription income 6.753 Investment Income Deposit account interest 9,246 508 Charitable activities Grants receivable 47.000 Total incoming resource5 286.151 143,942 EXPENDITURE Charitable activlties Web-site and video costs Donations to member oryanisations 1,360 109,815 1,360 109,815 Support Costs Management Trustees, expenses Salaries Pensions Insurance Legal fees Independent examiner's fees 2,733 65,275 2,134 949 790 870 1,800 1,500 72,591 5,060 Finance Bank charges Carried forward 60 60 This page does not ft)rm part of the statutory financial slalements Page 17
Assistance Do Detailed St8temenl of Financial Activities for the Year Ended 31 December 2023 Period 1.2.21 lo 31.12.22 Year Ended 31.12.23 Finance Brought forward Depreciation of tangible fixed assets 60 567 627 Information technology Computer costs Consultancy costs 4,625 1,756 6,381 Human resources Consultancy fees Training costs Recruitment costs 6,479 3,600 7,166 17,245 Other Sundries Common Outcome Framework Costs Subscriptions Telephone 708 3,445 402 122 4,677 Total resources expended 102,881 114875 Net income 183,270 29,067 This page does not form part of the statutory financial statements Page 18