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2024-12-31-accounts

REGISTERED COMPANY NUMBER: 06031536 (England and Wales) REGISTERED CHARITY NUMBER: 1119538

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Assistance Dogs (UK)

Jon Dawson and Company Unit C17 Kestrel Business Centre Colwick Industrial Estate Nottingham NG4 2JR

Assistance Dogs (UK)

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 18
Detailed Statement of Financial Activities 19 to 20

Assistance Dogs (UK)

Report of the Trustees

for the Year Ended 31 December 2024

The trustees who 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 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

INTRODUCTION

The Trustees of Assistance Dogs UK (ADUK) are pleased to present their annual report and financial statements for the year ended 31 December 2024. This report has been prepared in accordance with the charity's governing documents and the requirements of the Charities Act 2011.

OBJECTIVES AND ACTIVITIES

Charitable objectives

ADUK is a coalition of assistance dog charities accredited for their high standards of training and welfare. Our charitable objectives are:

We achieve these objectives by encouraging the exchange of ideas and best practice among members, promoting public awareness, advocating for policy change to uphold the rights of assistance dog partnerships, and ensuring the welfare of assistance dogs.

Our work continues to be informed by our Strategic Plan, developed in 2024, which sets out our commitment to fostering collaboration, strengthening sector standards, and creating an environment where highly trained assistance dog partnerships can thrive.

Strengthening strategic direction and governance

2024 marked a significant year for ADUK as we developed and launched a new 5 year strategic plan, following extensive engagement with trustees and members. This plan provides a clear roadmap to deliver on our charitable objectives, with a focus on sector leadership, increased collaboration, and sustainable growth.

We strengthened our governance and operational capacity by:

Page 1

Assistance Dogs (UK)

Report of the Trustees

for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Public benefit

The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit in exercising their powers and duties.

Through its work, ADUK continues to advance public education, promote access, and support the welfare and independence of disabled people who rely on assistance dogs.

Supporting members and sector development

We launched ADUK's inaugural Grants Programme, awarding funding to member organisations to support projects that enhance sustainability and capacity across the sector. This represents a significant step towards delivering our strategic aim of supporting members to grow and thrive.

We continued to facilitate knowledge sharing and collaboration, including:

Our Ambassador Programme and Volunteer Engagement Working Group were prepared for launch in 2025, further building our sector's collective voice and public awareness.

Advocacy, policy and campaigns

ADUK has strengthened its influence at national level, ensuring that the voices of assistance dog users and member organisations are heard:

Page 2

Assistance Dogs (UK)

Report of the Trustees

for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Education and public awareness

We continued to educate service providers and the public to promote access and understanding. In 2024, we:

Our work continues to position ADUK as a trusted source of expertise, supporting both members and the wider public to create a more inclusive society.

FINANCIAL REVIEW

Financial position

ADUK's income in 2024 comprised legacies and donations from individuals and trusts. We do not proactively fundraise from the public.

We successfully launched a grants programme for members, representing a new phase in how ADUK delivers impact through its financial resources.

Our financial systems and governance have been further strengthened, including working with a new bookkeeper, accountant, and pro bono legal support.

Reserves policy

In line with our reserves policy, ADUK maintains sufficient reserves to cover approximately three years of core running costs. As part of our strategic development, we are reviewing financial planning with the aim of responsibly reducing reserves by investing in sector growth and impact. Our grants programme is one such model of achieving this aim.

Risk management

The trustees have a risk management strategy that includes:

Key risks in 2024 related to sector confusion around assistance dog definitions, member sustainability, and legislative developments. Our strengthened governance, increased staff capacity, and proactive policy engagement are mitigating these risks.

Page 3

Assistance Dogs (UK)

Report of the Trustees

for the Year Ended 31 December 2024

FUTURE PLANS

In 2025, ADUK will build on the foundations laid in 2024 by:

Our focus remains on enabling our members to thrive, reducing confusion in the marketplace, and advocating for the highest standards of training and welfare.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06031536 (England and Wales)

Registered Charity number

1119538

Registered office

The Grange Wycombe Road Saunderton Princes Risborough Buckinghamshire HP27 9NS

Trustees

P Stafford E Bracher G Botterill L J Flynn S Southcott T Stafford C M Guest R Howson

Page 4

Assistance Dogs (UK)

Report of the Trustees

for the Year Ended 31 December 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Jon Dawson and Company Unit C17 Kestrel Business Centre Colwick Industrial Estate Nottingham NG4 2JR

Approved by order of the board of trustees on 18 September 2025 and signed on its behalf by:

P Stafford - Trustee

Page 5

Assistance Dogs (UK)

Statement of Trustees' Responsibilities for the Year Ended 31 December 2024

The trustees (who are also the directors of Assistance Dogs (UK) for the purposes of company law) 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 Accounting 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 statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 6

Independent Examiner's Report to the Trustees of Assistance Dogs (UK)

Independent examiner's report to the trustees of Assistance Dogs (UK) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied 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 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement 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 (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jonathan Neil Dawson FCA The Institute of Chartered Accountants in England and Wales

Jon Dawson and Company Unit C17 Kestrel Business Centre Colwick Industrial Estate Nottingham NG4 2JR

18 September 2025

Page 7

Assistance Dogs (UK)

Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
130,078
Charitable activities
Advancing education about assistance dogs
and the rights of people who rely on them
-
Other trading activities
3
6,862
Investment income
4
13,576
Total
150,516
EXPENDITURE ON
Raising funds
13,787
Charitable activities
Advancing education about assistance dogs
and the rights of people who rely on them
144,096
Total
157,883
NET INCOME/(EXPENDITURE)
(7,367)
RECONCILIATION OF FUNDS
Total funds brought forward
722,214
TOTAL FUNDS CARRIED FORWARD
714,847
Restricted
fund
£
-
8,333
-
1,549
9,882
-
35,136
35,136
(25,254)
36,245
10,991
31.12.24
Total
funds
£
130,078
8,333
6,862
15,125
160,398
13,787
179,232
193,019
(32,621)
758,459
725,838
31.12.23
Total
funds
£
229,905
47,000
2,893
9,246
289,044
6,513
99,261
105,774
183,270
575,189
758,459

The notes form part of these financial statements

Page 8

Assistance Dogs (UK)

Balance Sheet 31 December 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
1,631
CURRENT ASSETS
Debtors
10
15,299
Cash at bank
747,014
762,313
CREDITORS
Amounts falling due within one year
11
(49,097)
NET CURRENT ASSETS
713,216
TOTAL ASSETS LESS CURRENT
LIABILITIES
714,847
NET ASSETS
714,847
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
10,991
10,991
-
10,991
10,991
10,991
31.12.24
Total
funds
£
1,631
15,299
758,005
773,304
(49,097)
724,207
725,838
725,838
714,847
10,991
725,838
31.12.23
Total
funds
£
1,699
9,877
755,243
765,120
(8,360)
756,760
758,459
758,459
722,214
36,245
758,459

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 9

continued...

Assistance Dogs (UK)

Balance Sheet - continued

31 December 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 18 September 2025 and were signed on its behalf by:

P Stafford - Trustee

The notes form part of these financial statements

Page 10

Assistance Dogs (UK)

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', 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

All income is recognised when the charity has entitlement to the resources, it is probable that that the resources will be received and the monetary value of incoming resources can be measured with reasonable reliability

Donations are recognised when the charity has confirmation of the amount and the settlement date. When 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 to the income, when the amount of the legacy can re measured reliably and when it is probable that the legacy will be paid to the charity. Entitlement to legacy income is taken as the earlier of:

The date on which the charity is aware that a distribution will be made Or

The date on which the legacy is received

Expenditure

Expenditure

All expenditure is accounted for an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised when there is a legal or constructive obligation to make payment to third parties ,it is probable that the payment in settlement will be required and the amount of the obligation can be measured reliably. .Expenditure is categorised into the following headings:

Cost of raising funds Charitable activities

Other expenditure

Cost of raising funds comprises the costs associated with attracting voluntary income and the costs of trading for fundraising purposes

The cost of charitable activities comprises the costs incurred by the charity in the delivery of its activities and services and all other activities undertaken to further the purposes of the charity Support costs are those costs which can not be attributed directly to the above activities but are incurred in support of those activities. These costs have been allocated between the cost of raising funds and the costs of charitable activities

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 11

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted 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 restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investment income is allocated to the appropriate fund

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The trustees have assessed whether the use of the going concern assumption is appropriate as the basis for the preparation of these financial statements. 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 concern. The trustees consider that the charity will continue to have sufficient resources to meet its liabilities as they fall due . Accordingly, the trustees consider that it is appropriate for the financial statements to be prepared on the going concern basis

2. DONATIONS AND LEGACIES

Donations
Legacies
3.
OTHER TRADING ACTIVITIES
Subscription income
31.12.24
£
12,569
117,509
130,078
31.12.24
£
6,862
31.12.23
£
58,972
170,933
229,905
31.12.23
£
2,893

Page 12

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

4. INVESTMENT INCOME

INVESTMENT INCOME
31.12.24 31.12.23
£ £
Deposit account interest 15,125 9,246
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.24 31.12.23
£ £
Depreciation - owned assets 460 567

5. NET INCOME/(EXPENDITURE)

6. TRUSTEES' REMUNERATION AND BENEFITS No remuneration was paid to any of the trustees in the year ended 31 December 2024, or in the year ended 31 December 2023.

Expenses reimbursed to 4 trustees amounted to £2,197 (2023 £2,733).

Trustees' expenses

Trustees' expenses
7.
STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Management
31.12.24
£
2,197
31.12.24
£
105,259
4,337
109,596
31.12.24
2
31.12.23
£
2,733
31.12.23
£
65,275
2,134
67,409
31.12.23
2

During the year ended 31 December 2024 there were no employees whose remuneration exceeded £60,000 ( 2023 none)

Page 13

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
229,905
Charitable activities
Advancing education about assistance
dogs and the rights of people who rely on
them
-
Other trading activities
2,893
Investment income
9,246
Total
242,044
EXPENDITURE ON
Raising funds
6,513
Charitable activities
Advancing education about assistance
dogs and the rights of people who rely on
them
88,506
Total
95,019
NET INCOME
147,025
RECONCILIATION OF FUNDS
Total funds brought forward
575,189
TOTAL FUNDS CARRIED FORWARD
722,214
Restricted
fund
£
-
47,000
-
-
47,000
-
10,755
10,755
36,245
-
36,245
Total
funds
£
229,905
47,000
2,893
9,246
289,044
6,513
99,261
105,774
183,270
575,189
758,459

Page 14

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 January 2024 2,266
Additions 392
At 31 December 2024 2,658
DEPRECIATION
At 1 January 2024 567
Charge for year 460
At 31 December 2024 1,027
NET BOOK VALUE
At 31 December 2024 1,631
At 31 December 2023 1,699
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Trade debtors 937 192
Other debtors 10,693 5,334
Prepayments 3,669 4,351
15,299 9,877
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Trade creditors 794 -
Social security and other taxes - 2,346
Other creditors 876 463
Accruals and deferred income 47,427 5,551
49,097 8,360

Page 15

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

12. MOVEMENT IN FUNDS

At 1.1.24
£
Unrestricted funds
General fund
722,214
Restricted funds
Common Outcome Framework
36,245
TOTAL FUNDS
758,459
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
150,516
Restricted funds
Common Outcome Framework
9,882
TOTAL FUNDS
160,398
Comparatives for movement in funds
At 1.1.23
£
Unrestricted funds
General fund
575,189
Restricted funds
Common Outcome Framework
-
TOTAL FUNDS
575,189
Net
movement
At
in funds
31.12.24
£
£
(7,367)
714,847
(25,254)
10,991
(32,621)
725,838
Resources
Movement
expended
in funds
£
£
(157,883)
(7,367)
(35,136)
(25,254)
(193,019)
(32,621)
Net
movement
At
in funds
31.12.23
£
£
147,025
722,214
36,245
36,245
183,270
758,459

Page 16

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Common Outcome Framework
TOTAL FUNDS
Incoming
resources
£
242,044
47,000
289,044
Resources
Movement
expended
in funds
£
£
(95,019)
147,025
(10,755)
36,245
(105,774)
183,270

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Common Outcome Framework
TOTAL FUNDS
At 1.1.23
£
575,189
-
575,189
Net
movement
in funds
£
139,658
10,991
150,649
At
31.12.24
£
714,847
10,991
725,838

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Common Outcome Framework
TOTAL FUNDS
Incoming
resources
£
392,560
56,882
449,442
Resources
Movement
expended
in funds
£
£
(252,902)
139,658
(45,891)
10,991
(298,793)
150,649

Page 17

continued...

Assistance Dogs (UK)

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024 or for the year ended 31 December 2023.

14. MEMBERS LIABILITY

The charitable company has no share capital and is limited by guarantee.

Each member of the company undertakes to contribute a sum, not exceeding £10 towards the liabilities of the company, in the event of it being wound up

Page 18

Assistance Dogs (UK)

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 12,569 58,972
Legacies 117,509 170,933
130,078 229,905
Other trading activities
Subscription income 6,862 2,893
Investment income
Deposit account interest 15,125 9,246
Charitable activities
Grants receivable 8,333 47,000
Total incoming resources 160,398 289,044
EXPENDITURE
Raising donations and legacies
Advertising and promotional expenditure 309 63
Other trading activities
Purchases 7,841 6,450
Charitable activities
Web-site and video costs 2,592 5,608
Conference and event expenses 4,325 1,756
Common outcome framework costs 35,136 3,445
42,053 10,809
Support costs
Management
Trustees' expenses 2,197 2,733
Salaries 105,259 65,275
Pensions 4,337 2,134
Insurance 1,033 949
Sundries 884 -
Independent examiner's fees 1,560 1,500
115,270 72,591

This page does not form part of the statutory financial statements

Page 19

Assistance Dogs (UK)

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
Management
Finance
Bank charges 60 60
Depreciation of tangible fixed assets 460 567
520 627
Information technology
Computer costs 5,262 377
Human resources
Consultancy fees 442 6,479
Training costs 3,280 -
Recruitment costs 1,028 7,166
4,750 13,645
Other administrative costs
Sundries 755 573
Telephone 704 122
Subscriptions 180 445
Postage and stationery 293 72
Travel and accommodation 10,065 -
Accountancy and legal costs 5,017 -
17,014 1,212
Total resources expended 193,019 105,774
Net (expenditure)/income (32,621) 183,270

This page does not form part of the statutory financial statements

Page 20