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2025-04-30-accounts

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 2025

EUROPEAN GUIDE DOG FEDERATION

LEGAL AND ADMINISTRATIVE INFORMATION

LEGAL AND ADMINISTRATIVEAND ADMINISTRATIVEADMINISTRATIVE INFORMATION LEGAL AND ADMINISTRATIVEAND ADMINISTRATIVEADMINISTRATIVE INFORMATION
nn 9000er
Trustees DrALamb
MrsD Lecnik-Urbancl
Mrs K Garnier
Ms K Gregory
MsP Eilers
Mr S Kaleli
Ms S Kovasin
MsALABacelo
(Appointed 31 October
2024)
Ms Mauko
MrsCV Platt (Appointed 31 October
2024)
Mr
JHARossmann
(Appointed 31 October
2024)
Secretary MrsJC Richards
Charitynumber 1120533
Company number 06302385
Registered office Corner Cottage
Church End
Priors Hardwick
Warwickshire
CV47 7SN
Independentexaminer GrineauxAccountants
20 Market Hill
Limited
Southam
Warwickshire
CV47OHF

EUROPEAN GUIDE DOG FEDERATION

CONTENTS

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||||| |---|---|---|---| |Page| |Trustees report|1-3| |Independent|examiner's|report|4| |Statement|of financial|activities|5| |Balance|sheet|6| |Notes to the|financial|statements|7-9|

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Ieemerernniinnc sa

EUROPEAN GUIDE DOG FEDERATION

REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2025 aneenn

The trustees present their annual report and financial statements for the year ended 30 April 2025.

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 30 April 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).

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 402)" (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 advocates for the rights and needs of guide dog users and providers across Europe. Since its founding in 2007. EGDF has evolved into an independent, representative umbrella NGO. Its core objectives include:

Personnel Changes

Several long-serving trustees retired this year, including Honorary President David Adams, Sean Dilley, and loanna Gertsou. Their contributions were acknowledged at the October conference in Portugal. New trustees elected for a three-year term: - Jan Ro&mann — Hessian Guide Dog School, Germany - Ana Bacelo — AICIA, Italy - Ida Mauko — Finnish Association of Guide Dog Users - Camelia Platt — Light into Europe, Romania Andrew Lamb was unanimously appointed as Honorary President for a three-year term.

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 appropriate, risks are covered by insurance.

EGDF is governed by a deed of trust and operates as a company limited by guarantee. All trustees serve on a voluntary basis and bring a diverse range of skills to support the charity's mission.

as

EUROPEAN GUIDE DOG FEDERATION REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

EGDF played a key role in CEN/TC 452, developing European standards for assistance dogs:

Published:

In Progress:

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EUROPEAN GUIDE DOG FEDERATION

REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025 ne

Plans for future periods EGDF will:

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.

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 (Resigned 6 October 2024) Mr S Dilley (Resigned 6 October 2024) Dr | Gertsou (Resigned 6 October 2024)

Dr ALamb Mrs D Lecnik-Urbancl Mrs K Garnier Ms K Gregory Ms P Eilers Mr S Kaleli Ms S Kovasin Ms ALA Bacelo (Appointed 31 October 2024) Ms | Mauko (Appointed 31 October 2024) Mrs C V Platt (Appointed 31 October 2024) Mr J HA Rossmann (Appointed 31 October 2024)

The report was approved by the Board of Trustees.

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Dr
A Lamb fA LY
Trustee Jf ¥ Pa
10 November 2025 ,
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«3s

EUROPEAN GUIDE DOG FEDERATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EUROPEAN GUIDE DOG FEDERATION

charity)| report forto thethe yeartrustees endedon30my Aprilexamination2025. of the financial Statements of European Guide Dog Federation (the

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 Act).preparation of the financial Statements in accordance with the requirements of the Companies Act 2006 (the 2006

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, | 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 of the 2011 Act. €xamination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b)

Independent examiner's statement

James Freeman Grineaux Accountants Limited

20 Market Hill Southam Warwickshire CV47 OHF

Dated: 10 November 2025

«qd.

EUROPEAN GUIDE DOG FEDERATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

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|||||| |---|---|---|---|---| |a| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |Notes|€|€| |Income|from:| |Donations and|legacies|2|30,625|23,019| |Expenditureon:| |Charitable|activities|3|27,241|24,091| |Other|5|-|2| |Total expenditure|27,241|24,093| |Net|income/(expenditure)|for the|year/| |Net movement in funds|3,384|(1,074)| |Fund balances at|1|May 2024|21,742|22,816| |Fund|balances at 30 April 2025|25,126|21,742|

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EUROPEAN GUIDE DOG FEDERATION

BALANCE SHEET

AS AT 30 APRIL 2025

Notes 2025 2024
Current assets
Debtors
Cash atbankandinhand
7 2,504
23,270
3,448
19,278
Creditors: amountsfalling duewithin
one
year
8 25,774
(648)
22,726
(984)
Net currentassets
25,126 21,742
Incomefunds
Unrestricted funds
25,126 21,742
25,126 21,742

2006,The companyfor the year is entitled ended 30to the April €xemption2025. from the audit requirement contained in section 477 of the Companies Act

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.

accordanceThe memberswith havesection not required476, the company to obtain an audit of its financial statements for the year in question in

toThesethe smallfinancial companistat e mentss regime.have been prepared in accordance with the provisions applicable to companies subject

The financial statements were approved by the Trustees on 10 November 2025

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DrALamb Hy a
Trustee /
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Company registration number 06302385

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EUROPEAN GUIDE DOG FEDERATION

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies CharityEuropean informationGuide Dog Federation is a private company limited by guarantee incorporated in England and Wales. The registered office is Corner Cottage, Church End, Priors Hardwick, Warwickshire, CV47 7SN.

4.1. AccountingThe financialconventionstatements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 402 “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.

al

at

EUROPEAN GUIDE DOG FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

(Continued)

1.7 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

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|||||| |---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |€|€| |Donations and|gifts|227|1,460| |Membership fees|21,573|20,839| |Events|income|(net ofcosts)|8,825|720|

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3 Charitable activities

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||||| |---|---|---|---| |Charitable|Charitable| |Expenditure|Expenditure| |2025|2024| |€|€| |Staff|costs| |Administration|22,521|15,429| |Services|49|20| |Exchange|1,747|3,013| |rate|(profit)/loss|(2,398)|148| |Accountancy|989|984| |TravellingLegal fees expenses|4,169|4,497| |General|40|-| |expenses|124|-| |27,241|24,091| |27,241|24,091|

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charityNone ofduring the trusteesthe year.(or any persons connected with them) received any remuneration or benefits from the

af

EUROPEAN GUIDE DOG FEDERATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

0 5Other

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|||||| |---|---|---|---|---| |Total|Unrestricted| |funds| |2025|2024| |€|€| |Net loss on|disposal of tamgible fixed|assets|-|2|

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6 Taxation

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |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.| |7|Debtors|2025|2024| |Amounts|falling due|within|one|year:|€|€| |Trade debtors|2,504|3,448| |8|Creditors:|amounts|falling due within one year|2025|2024| |€|€| |Accruals|and|deferred|income|648|984|

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