**Charity registration number 1120533**
**Company registration number 06302385 (England and Wales)**
## **EUROPEAN GUIDE DOG FEDERATION**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **EUROPEAN GUIDE DOG FEDERATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
Mr D Adams Mr S Dilley Dr I Gertsou Dr A Lamb Mrs D Lecnik-Urbancl Mrs K Garnier Ms K Gregory Ms P Eilers (Appointed 20 January 2023) Mr S Kaleli (Appointed 20 January 2023) Ms S Kovasin (Appointed 20 January 2023) Ms Pamela Megahey (Appointed 25 September 2022)
## **Secretary**
Mrs JC Richards
**Charity number** 1120533 **Company number** 06302385
## **Registered office**
Marston Grange Shuckburgh Road Priors Maston Warwickshire CV47 7RS
**Independent examiner**
Grineaux Accountants Limited 20 Market Hill Southam Warwickshire CV47 0HF
## **EUROPEAN GUIDE DOG FEDERATION**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 12|
## **EUROPEAN GUIDE DOG FEDERATION**
## **REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
The trustees present their annual report and financial statements for the year ended 30 April 2023.
The trustees who are also the directors of the charity for purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2023. 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).
The financial statements have been prepared in accordance with the accounting policies set out in note one to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
## **Objectives and activities**
We have referred to the guidance contained in the Charity Commissions' general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
EGDF represents the needs and interests of both Europe's guide dog users and guide dog providers. Originally set up in 2007 by one of its national members, EGDF continued to develop its capacity to become a more representative and independent European umbrella non-governmental organisation, including the diverse views of its members in the policy-making at European level.
The main objectives are as follows:
- To build the capacity of EGDF as an independent NGO;
- To raise awareness of the organisation, and awareness of what a guide dog does, in order to promote this unique mobility aid and related issues in those European countries which are beginning to develop the service or where it does not exist;
- To empower Europe's guide dog users to call for a strong legal right of access at the European level to combat existing discrimination across all countries;
- To develop strategic alliances with other partner organisations campaigning for strengthened rights and implementation of the UN Convention on the Rights of Persons with Disabilities;
- To participate in the development of relevant European and international standards for assistance dogs;
- To develop evidence-based research proposals in key areas related to access and mobility; and
- To develop recommendations around sight loss.
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## **EUROPEAN GUIDE DOG FEDERATION**
## **REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **Personnel Changes**
Finn Helman (Swedish Federation of Guide Dog Owners – SHLF) and Stephen Anderson (Seeing Dogs Alliance) stepped down as trustees at the AGM held in September 2022. Pauline Eilers was proposed to represent ANMCG France replacing Andrew Lamb who had resigned by rotation, Pamela Megahey was proposed to represent Seeing Dogs Alliance UK, Susanna Kosavin was proposed to represent Opaskoirayhdistys ry – Finnish Federation of guide dog owners, Serhan Kaleli representing Ankara guide Dogs, Turkey, was proposed as a trustee having been coopted during the year. All proposals were agreed and carried unanimously at the AGM.
In addition, it was agreed that Andrew Lamb, whose technical expertise, and experience is invaluable, should be reappointed as a trustee.
## **Global Pandemic**
The COVID 19 pandemic had affected the work of EGDF, delaying many projects by 2 years. A resolution was proposed at the 2022 AGM to temporarily extend the maximum term of office as detailed in 3.1 of the Articles of Association form 9 years (3 terms of 3 years) to 11 years (3 terms of 3 years plus 1 term of 2 years).
- To apply this extraordinary resolution to all eligible board members serving on the board during the period January 2020 December 2021.
- To agree this is a limited time extension, only applicable following the extraordinary effect of the COVID 19 pandemic.
The Honorary President explained that the large proportion of trustees whose terms would expire this year would negatively impact the work of the charity, which had been affected by the lockdown over the past two years.
The Honorary President also explained that approving this resolution will also avoid the loss of a significant number of experienced board members all at the same time which would inhibit the smooth working of the charity going forward.
## **The resolution was carried with one vote against**
## **Structure, Governance and Management**
All trustees are volunteers and have the necessary skills to contribute to the management and development of the European Guide Dog Federation (EGDF). The trustees have a duty to uphold the Nolan principles in public life as well as identifying and reviewing risks to which the charity is exposed and ensuring appropriate controls are in place to provide reasonable assurance against fraud and error. Where appropiate, risks are covered by insurance.
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## **EUROPEAN GUIDE DOG FEDERATION**
## **REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **European standard**
We continued our role in the development of a set of European standards, CEN/TC 452 Assistance Dogs. The working groups prepared drafts of their part of the standard for consultation:
WG1 Terminology WG2 Lifetime Welfare of the dogs WG3 Competencies for assistance dogs WG4 Training and assessment of different types of assistance dogs WG5 Client Services WG6 Accessibility and Universal Access WG7 Conformity Assessment
During this year, the committee met online, via Zoom. David Adams continued his involvement as the ANEC representative on WG6.
David Adams also continued his collaboration with CTC TC/10 Lifts, escalator and moving walkways as a representative of ANEC on CEN TC/452 WG6 as the work on this standard had identified that dogs needed to be carried on escalators and moving walkways. This was unecessary for guide and assistance dogs who can be trained to use escalators and moving walkways.
Executive Director Jane Richards continued her involvement with British Standards Institute mirror committee.
EGDF's expenses for participating in the standards work has been funded by ANEC, the European consumer voice in standardization. As a member of ANEC, EGDF participates in the development and revision of all European and international standards that concern accessibility. ANEC accessibility experts interact regularly online and meet together for two day each year to share their experiences with each other. ANEC and CEN also provide training webinars throughout the year.
## **Collaborating with other organisations**
We contributed proactively to the European Disability Forum, representing 100 million disabled people across Europe, to ensure that guide dogs and other assistance dogs are considered in all their initiatives. We took part in their Annual General Assembly which was held in person this year in Athens during May.
We maintained our relationship as a partner organisation with the European Blind Union and Assistance Dogs Europe, and David Adams and Jane Richards continued to work with the accessibility committee of ADEu
Our telephone helpline is helpful for guide dog users travelling in Europe from all over the world if they have questions before or problems during their travels. We are proud of our record in solving these, often under the pressure of a short deadline. Our network of trustees and members step in when specific local help is required.
Our relationship with The International Guide Dog Federation (IGDF) was further developed when In April 2023, we attended their conference in Vancouver, Canada.
The overall message was one of collaboration and as the Memorandum of Understanding between IGDF and EGDF had recently expired, both organisations agreed that our close co-operation will continue without the need for any formal documentation.
Debbie Jarvis, who we thank for her valuable contribution to EGDF as membership secretary and conference administrator, decided to step down at the end of December 2022.
The invoicing of our members and management of the membership database will be the responsibility of the Executive Director.
We experienced several issues with Barclays Bank during this year, because of their security checks – requiring us to provide signatures of all our members. As their policies do not have any flexibility for organisations such as ours, it was agreed by the board to close the account and open an account with Wise plc.
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## **EUROPEAN GUIDE DOG FEDERATION**
## **REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **Achievements and performance**
The main focus during the year was to continue building relationships with other European organisations with similar interests, increase the membership across Europe, develop new sources of income and build the capacity and influence of EGDF.
We continued to work with members and stakeholders and especially with members to develop their organisations, to facilitate cooperation between members to achieve best practice and to help fledgling members get started and operate effectively. We met virtually with existing or potential members in each country where we attended conferences or meetings conducted via video conferencing.
The AGM and conference held in Athens, Greece in September 2022 brought together many stakeholders and local government officials and was a resounding success – building on the success in previous years and raised much needed funds for the organisation.
We are working with a company based near our head office in Southam, who specialise in training people, with a view to developing a training programme for staff awareness of assistance dogs. This is an ongoing project and we are actively approaching transport and service providers to take this forward.
We continued our campaign to address the discrimination created by the introduction of the Animal Health Certificate to replace the European Pet Passport following Brexit.
Our work to clarify the European Civil Aviation Conference (ECAC) recommendations to airlines on the acceptance of assistance dogs continued during this year.
We continued to campaign for the right for free-of-charge access for assistance dogs when accompanying a disabled person to all forms of transport and the built environment.
## **Financial review**
The charity's finances were improved by continuing and enhanced support from the members. The charity has no substantial reserves but regular subscriptions from members cover the ongoing operating costs. The charity intends to seek commercial sponsors to sustain the viability of the organisation. The trustees are confident that these steps, together with fundraising events, will continue to improve the financial situation.
The trustees maintain financial and internal control on behalf of the charity. The Executive director and President are charged with having day to day control over the charity's finances. A financial report is presented to trustees at each board meeting.
## **Plans for future periods**
In order to continue to build capacity, EGDF will strengthen its fundraising and increase the number of subscribing members and supporters across Europe. To increase its influence and networks, EGDF will further develop globally by its role in CEN/TC 452, which could in due course become an international standard, thus reducing the double discrimination that besets disabled people moving about with their assistance dogs.
## **Structure, governance and management**
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.
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## **EUROPEAN GUIDE DOG FEDERATION**
## **REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr D Adams Mr S Dilley Dr I Gertsou Mr F Hellman (Resigned 27 November 2022) Dr A Lamb Mrs D Lecnik-Urbancl Mrs K Garnier Ms K Gregory Ms P Eilers (Appointed 20 January 2023) Mr S Kaleli (Appointed 20 January 2023) Ms S Kovasin (Appointed 20 January 2023) Ms Pamela Megahey (Appointed 25 September 2022)
The report was approved by the Board of Trustees.
Mr D Adams
## **Trustee**
2 January 2024
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## **EUROPEAN GUIDE DOG FEDERATION**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF EUROPEAN GUIDE DOG FEDERATION**
I report to the trustees on my examination of the financial statements of European Guide Dog Federation (the charity) for the year ended 30 April 2023.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements 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 financial statements 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 financial statements to be reached.
## James Freeman
## **Grineaux Accountants Limited**
20 Market Hill Southam Warwickshire CV47 0HF
Dated: 2 January 2024
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## **EUROPEAN GUIDE DOG FEDERATION**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 APRIL 2023**_
|||**Unrestricted **|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
||**Notes**|**€**|**€**|
|**Income from:**||||
|Donations and legacies|**2**|34,109|24,917|
|**Expenditure on:**||||
|Charitable activities|**3**|31,575|19,791|
|**Net income for the year/**||||
|**Net movement in funds**||2,534|5,126|
|Fund balances at 1 May 2022||20,282|15,156|
|**Fund balances at 30 April 2023**||22,816|20,282|
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## **EUROPEAN GUIDE DOG FEDERATION**
## **BALANCE SHEET**
## _**AS AT 30 APRIL 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**6**
**Current assets**
Debtors
**7**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**8**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2023**
**€**
3,577
20,195
23,772
(958)|**€**
2
22,814
22,816
22,816
22,816|**2022**
**€**
-
22,292
22,292
(2,012)|**€**
2
20,280|
|---|---|---|---|---|
|||||20,282|
|||||20,282|
|||||20,282|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 2 January 2024
Mr D Adams **Trustee**
## **Company registration number 06302385**
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## **EUROPEAN GUIDE DOG FEDERATION**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **1 Accounting policies**
## **Charity information**
European Guide Dog Federation is a private company limited by guarantee incorporated in England and Wales. The registered office is Marston Grange, Shuckburgh Road, Priors Maston, Warwickshire, CV47 7RS.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in euros, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest €.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings
Straight line over three years
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## **EUROPEAN GUIDE DOG FEDERATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **1 Accounting policies**
## **(Continued)**
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Foreign exchange**
Transactions in currencies other than euros are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
## **2 Donations and legacies**
||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**€**|**€**|
|Donations and gifts|8,278|4,508|
|Membership fees|22,468|20,409|
|Events income (net of costs)|3,363|-|
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## **EUROPEAN GUIDE DOG FEDERATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **3 Charitable activities**
||**Charitable**||**Charitable**|
|---|---|---|---|
||**Expenditure**|**Expenditure**||
||**2023**||**2022**|
||**€**||**€**|
|Staff costs|19,526||15,968|
|Administration|274||210|
|Services|2,928||3,061|
|Exchange rate (profit)/loss|(175)||(1,406)|
|Accountancy|1,280||771|
|Travelling expenses|7,552||1,187|
|Legal fees|15||-|
|General expenses|175||-|
||31,575||19,791|
||31,575||19,791|
## **4 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **5 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **6 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
||**Fixtures and fittings**|
||**€**|
|**Cost**||
|At 1 May 2022|1,894|
|At 30 April 2023|1,894|
|**Depreciation and impairment**||
|At 1 May 2022|1,892|
|At 30 April 2023|1,892|
|**Carrying amount**||
|At 30 April 2023|2|
|At 30 April 2022|2|
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## **EUROPEAN GUIDE DOG FEDERATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
|**7**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
**8**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income|**2023**
**€**
3,577
**2023**
**€**
-
958
958|**2022**
**€**
-|
|---|---|---|
|||**2022**
**€**
1,378
634|
|||2,012|
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