# **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:
- The relief of disabled people by improving access for those who depend on assistance dogs in public places, such as supermarkets, restaurants, and public transport.
- Advancing public education regarding the needs and rights of disabled people who rely on assistance dogs.
- Promoting and organising cooperation among accredited assistance dog organisations to further these purposes.
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:
- Hosting a Trustee Strategy Day to shape future priorities.
- Expanding our staff team with the appointment of a Policy and Campaigns Manager and an AmbassadorCoordinator, enhancing our ability to influence, advocate and engage with stakeholders.
- Developing a comprehensive Operations Plan and 2025 Budget aligned to our strategic goals.
- Establishing a pro bono legal partnership and commencing the trademarking process for ADUK’s logo to protect and strengthen our brand identity.
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:
- Delivering internal learning through the Knowledge Sharing Programme.
- Coordinating multiple Working Groups, including Access, Research and Development, Welfare, Learning and development and dog supply.
- Developing the Common Outcomes Framework (COF) in partnership with members. A pilot involving three organisations provided valuable learning to refine this vital tool for measuring impact.
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:
- Hosted a successful All-Party Parliamentary Dog Advisory Welfare Group event, providing members with direct engagement with MPs.
- Contributed to the Women and Equalities Committee's Evidence Session on Assistance Dogs and Access, advocating for clear definitions and standards.
- Led on public awareness and access campaigns, including:
- < Publishing the Quick Guide to Welcoming Assistance Dogs onto Beaches, reviewing 64 local authority policies.
- < Contributing to the Greater Manchester Police Service Level Agreement on assistance dogs.
- < Supporting the national campaign on firework legislation reform, culminating in a petition to Downing Street.
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:
- Delivered training to over 20 organisations
- Worked in partnership with service provider to embed internal staff training resources
- Commenced development of more new Quick Guides to increase awareness
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:
- A quarterly review of principal risks and uncertainties.
- Policies, systems, and procedures to mitigate identified risks.
- Implementation of measures to minimise the impact of potential risks materialising.
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:
- Launching our refreshed brand
- Rolling out the Ambassador Programme and Volunteer Engagement Working Group.
- Publishing the new Position Statement and associated campaigns.
- Further developing our grant-making and sector support activities.
- Delivering the ADUK Conference and our Knowledge Sharing Programme.
- Continuing to work in partnership to influence policy, particularly around access rights and definitions of assistance dogs.
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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its 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.
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
- 25% on reducing balance
## **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
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