2022-03-31-accounts - Medical Detection Dogs

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		Page
Message from the Chairman	and the Chief Executive
Report ofthe Trustees		5to 22
Report ofthe Independent	Auditors	23to 26
Statement of Financial Activities		27
Balance Sheet		28
Cash Flow Statement		29
Notes to the Cash Flow Statement		30
Notes to the Financial Statements		31to47

Principal risks and uncertainties	Principal risks and uncertainties
The following are the pdincipal		risks and	uncertainties	that were considered to be present at the end of
2021/22 and at the time ofthis Trustees'			Report, along with the key actions we plan to take orare taking
to address	these:
Risk				Actions
Insufhcient	income to operate	sustainably		As the UK emerges from the immediate impact
				ofthe pandemic the fundraising environment is
				anticipated to be extremely challenging for all
				charities. The Chadity has established prudent	levels
				ofreserves which will support it in the immediate
				future, but we are aware that the current fundraising
				environment is extremely challenging and that	there
				are a number ofareas where we need to invest	to
				position the Chadity to meet the next phase of	its
				growth. As a result we are forecasting to need	to
				draw significantly on these reserves in the next two
				to three years.
				We are looking to increase and diversify our
				income streams by enhancing and investing in
				our fundraising activities and looking to develop
				commercial opportunities which could help to
				finance our charitable work.

Risk					Actions
COVID-19:Protecting the health and well-being of					As required by Government guidance at times in the
our staff, volunteers, clients, and dogs in line with					year, staff worked from home, where possible, and
Government guidance, whilst trying to continue to deliver our charitable activities					we continued to apply workplace safety precautions atthe Centre to reflect the presence on site of
					some vulnerable clients and staff. Many ofthese
					restrictions have eased since the year end with
					this risk perceived to be diminishing. We monitor
					developments closely however and are prepared
					to revert to tighter controls should the situation
					demand it.
Failure to deliver		the passive detection phase of our			The Charity believes that, despite COVID seemingly
COVID work					becoming a lesser threat to national health, there
					is considerable public benefit from our completing
					our research work on passive screening by dogs for
					COVID to the highest research standards. This will
					provide invaluable information to inform our ability
					to deploy to meet future pandemic threats.
					Deploying our dogs and handlers in passive screening
					has thrown up a number ofoperational issues
					affecting the way we work dogs in these situations.
					These have been addressed through changing our
					operating procedures, additional staff training and
					the use ofexpert interim staff.
					The remaining challenge is obtaining sufficient
					COVID positive and negative tested members of
					the public to meet the statistical analysis required.
					Challenges from ethical approvals, new variants and
					the much reduced levels ofPCR testing to validate
					our test results have slowed progress considerably.
					We continue to explore ways ofaddressing this.
Maintaining	strong and effective relationships			with	The Charity has a number of key relationships with
key stakeholders major donors		such as research partners	and		key partners and donors which are essential to either fund our activities at the current level orto deliver collaborative projects such as COVID-'j9,
					prostate cancer detection or for possible commercial
					opportunities. We are investing in improving and
					enhancing our communications and relationships
					with these organisations and individuals to
					strengthen these links,

Risk		Actions
Insufficient	senior or key staff due to loss ofor	Insufficient senior or key staff due to loss ofor
inability to	recruit or retain key personnel.	inability to recruit or retain key personnel.
		Recruitment and retention is a major issue for all
		organisations at the moment. The cost of living
		crisis and shortage ofavailable skilled personnel is
		a significant risk both for controlling costs and for
		maintaining the workforce needed to deliver.
		The Charity always seeks to spend as much as
		possible ofour funds on our charitable goals, and
		therefore does not have a large management team.
		As a relatively young and growing chadty we also
		need to invest in developing our support systems
		and infrastructure such as HR and ITto effectively
		meet the needs ofthe organisation as it stands today
		and as we grow. Consequently, we rely on a small
		number of key people, most notably the CEO, to
		drive the Charity forwards and to manage day-to-day
		activities.
		We are taking a number ofsteps to address this,
		although we recognise some ofthese actions may
		take some time soas not to undertake too much
		change at once, which could overload our capacity
		to cope.The difficult financial situation nationally for
		charities will also restrict our ability to raise funds to
		address some ofthese issues as quickly as we might
		like.
		We are looking at succession planning and how best
		we can ensure the Charity is not overly reliant on any
		one person. Given the specialised nature and scale
		ofthe Charity this represents a particular challenge
		which we are beginning to actively engage in to
		determine the best way forwards.
		Since the year end the Charity has successfully
		recruited a Head of Fundraising and a Head of
		Finance, which will help greatly in addressing some
		ofthis risk.
Insufficient	volunteers to support our service	Like most chadties, we rely heavily on a volunteers
delivery		in many areas ofour activities, from fundraising
		to support in delivering our chadtable activities.
		There is currently a national shortage ofvolunteers
		to foster dogs which is beginning to impact on the
		number ofdogs we can train and deploy,
		We are explodng other models for our MAAD
		work which do not require the use ofany fosterers,
		without impacting on our core principle that all our
		dogs should live in homes, not kennels. Greater use
		ofclients' own dogs might help us in this regard. We
		are also exploring the establishment ofregional hubs
		which could allow us to target new geographic areas
		for recruiting fosterers.

							2022	2021
					Unrestricted	Restricted	Totalfunds	Total funds
					fund	funds
				Notes	E
INCOME AND ENDOWMENTS			FROM
Donations and legacies				3	1,357,811	1,116,470	2,474,281	2,737,449
Other trading activities				4	63,663		63,863	63,850
Investment income				5	672		672	776
Government grants				3	13 433		13,439	149,709
Total					1,435,585	1,116,470	2,552,055	2,951,584
EXPENDITURE ON
Raising funds				6	163,202		163,202	150,289
Charitable activities				7
Dog training					146,691	274,121	420,812	394,830
Assistance dog placement		end	aftercare		561,455	249,296	810,751	685,744
Bio Detection research projects					225,349	309,782	535,131	365,523
Education and awareness					128,259	30,224	158,483	140,032
Volunteer liaison					68,417	127,200	~195617	171,166
Total					1,293,373	990,623	2,283,996	1,907,584
NET INCOME					142,212	125,847	268,059	1,044,000
Transfers between	funds			18	23,715	~23,715)
Net movement in funds					165,927	102,132	268,059	1,044,000
RECONCILIATION	OF FUNDS
Total funds brought	forward	as	previously
reported					4,052,280	492,614	4,544,894	3,500,894
TOTAL FUNDS CARRIED		FORWARD			4,218,207	~594746	~4812953	4,544,894

Balance Sheet At 31stMarch 2022
				2022	2021
		Unrestricted	Restricted	Total funds	Total funds
		fund	funds
	Notes
FIXEDASSETS
Tangible assets Investments	12 13	1,807,911 5		1,807,911 5	1,790,333 5
		1,807,916		1,807,916	1,790,338
CURRENT ASSETS
Stocks	14	10,648		10,648	7,307
Debtors	15	220,504	507,842	728,346	217,320
Cash at bank and in hand		~2,425277	86,904	~2512 181	~2674,115
		2,656,429	594,746	3,251,175	2,898,742.
CREDITORS
Amounts falling due within one year	16	(246,138)		(246,138)	(144,186)
NET CURRENT ASSETS		2,410,291	594,746	3,005,037	2,754,556
TOTAL ASSETSLESSCURRENT		4,218,207	594,746	4,812,953	4,544,894
LIABILITIES
NET ASSETS		4,218,207	594,746	4,812,953	4,544,894
FUNDS
Unrestricted funds	18			4,218,207	4,052,280
Restricted funds	18			594,746	492,614
TOTALFUNDS				4,812,953	4,544,894

or the year ende	d 31s	t M	arch 202	2
				2022	2021
			Notes
Net cash (used in) provided	by operating
activities				(35,371)	1,639,208
Cash flows from investing	activities:
Purchase oftangible fixed assets				(127,235)	(280,117)
Investment income				672	776
Net cash (used in) investing	activities			~126563)	~279,341)
Change in cash and cash equivalents		in the
reporting period				(161,934)	1,359,867
Cash and cash equivalents	at the beginning
ofthe reporting period				2,674,115	~1314248
Cash and cash equivalents	atthe end	ofthe
reporting period				2,512,181	2,674,115

				2022	2021
Net income for the reporting		period (as	per the statement of
financial activities)				268,059	1,044,000
Adjustments for:
Depreciation charges				109,657	94,790
Interest received				(672)	(776)
Revaluation offixed assets					(5)
(Increase) / Decrease	in stocks			(3,341)	2,268
(Increase) / Decrease Increase / (Decrease)	in debtors in creditors			(511,026) ~101952	507,978 ~9,047
Net cash (used in) provided		by operating	activities	35 371	1 039209

		As at 1/4/2021	Gasbfhu	~12 22
Cash at bank and	in hand	2,674,115	161,934	2,512,181
TOTAL		2,674,115	(161,934	2,512,181

RAISING FUNDS
Raising donations	and legacies
					2022	2021
					f	f
Wages					124,254	112,831
Event costs					6,648	1,600
Travel					1,030	129
Online giving admin	fees				9,318	15,764
Printing					1,386	2,724
Equipment under E1,000					1,642	2,138
Direct overheads —Deprecation		Freehold	Properly		5,700	5,692
					149,978	140,878
Other trading activities
					2022	2021
Purchases ofgoods	for resale
Aggregate amounts					163202	150289
CHARITABLE ACTIVITIES COSTS
Current year			Direct	Support	2022 Total	2021 Total
			Costs	costs
			8
Dog training			281,584	139,228	420,812	394,830
Assistance dog plaoement			582,924	227,826	810,751	685,744
Bio Detection research			395,903	139,228	535,131	365,523
Education and awareness			101,527	56,956	158,483	140,032
Volunteer liaison			126,004	69,614	195,617	171,166
Total			1,487,942	632,852	2,120,794	1,757,295
Comparative year			Direct	Support	2021 Total
			Costs	costs
					f
Dog training			281,073	113,757	394,830
Assistance dog placement			499,598	186,146	685,744
Bio Detection research			251,766	113,757	365,523
Education and awareness			93,495	46,537	140,032
Volunteer liaison			114,288	56,878	171,166
Total			1,240,220	517,075	1,757,295

Current year	Management	Finance	Governance	2022	2021
				Total	Total
	f	f	f	f
Dog training	135,435	441	3,352	139,228	113,757
Assistance dog placement	221,620	721	5,485	227,826	186,146
Bio Detection research	135,435	441	3,352	139,228	113,757
Education and awareness	55,405	180	1,371	56,956	46,537
Volunteer liaison	67,718	220	1 676	69614	56,878
Total	615,613	2,003	15,236	632,852	517075
Comparative year	Management	Finance	Governance	2021
				Total
	f		f	f
Dog training	109,753	486	3,518	113,757
Assistance dog placement	179,596	795	5,755	186,146
Bio Detection research	109,753	486	3,518	113,757
Education and awareness	44,899	199	1,439	46,537
Volunteer liaison	54876	243	1 759	56878
Total	408877	2 209	15989	517075

Governance		Dog training	Assistance	BioDetection	Education	Volunteer	2022
			dog	research	and	liaison	Total
		f	placement E	E	awareness E	f	E
Auditors' remuneration DBSchecks	- Audit	3,306 38	5,411 62	3,307 37	1,353 15	1,653 19	15,030 171
Board meeting costs		8	12	8	3	4	35
Total		3352	5485	3352	1 371	1 676	15236
2021
Governance		Dog trainmg	Assistance	BioDetection	Education and	Volunteer	2021
			dog	research	awareness	liaison	Total
		E	placement E	E	f	E
Auditors' remuneration	—Audit	3,300	5,400	3,300	1,350	1,650	15,000
DBSchecks		218	355	218	89	109	989
Total		3518	5755	3,518	1,439	1,759	15,989

Net income	/(expend	iture)	is stated aRer charging/(crediting):
				2022	2021
				f	f
Auditors'	remuneration			15,030	15,000
Depreciation -owned assets				109,657	94,790
Operating	lease	charges		7,736	7,207
Deprecation was		directly	allocated to activities as follows:
				2022	2021
				f
Raising donations		and legacies		5,700	5,692
Dog training				15,269	13,836
Assistance	dog placement		and aRercare	15,268	13,836
Education	and awareness			1,900	1,897
Volunteer	liaison			1,900	1,897
Management				69,620	57,632
				109,657	94,790

The average monthly num	was as follows:
	2022	2021
Raising funds	4	4
Dog training Assistance dog placement and aftercare Bio Detection research projects Education and awareness Volunteer liaison	9 13 11 2	10 13 9 3
	4	4
Executive
Facilities	4	3
Finance	2	3
Human resources	4	4
	2	2
	55	55

	Tangible Fixed Assets	Tangible Fixed Assets
	Freehold	Fixtures	Motor	Total
	property	and	vehicles
		fittings
COST
At 1"April 2021	1,895,355	250,797	57,223	2,203,375
Additions	4,752	106,473	16,010	127,235
Disposals
At 31"March 2022	1,900,107	357,270	73,233	2,330,610
DEPRECIATION
At 1"April 2021	173,716	184,503	54,823	413,042
Charge forthe year	38,002	63,919	7,736	109,657
Disposals
At 31"March 2022	211,718	248,422	62,559	522,699
NET BOOKVALUE
At 31"March 2022	1,688,389	108,848	10,674	1,807,911
At 31"March 2021	1,721,639	66,294	2,400	1,790,333

Name	Company		Nature of	Class of	%held	Result	Capital and	reserves
	registration		business	shares	directly	for the
	number [1]					year
	(England	and
	Wales
MDD	08709010		Dormant	Ordinary	100%			f1
Enterprises							(2021:f1)
Limited 2
Millfield	06312801		Property	Ordinary	75%	Year	Year ended 31 July
Greenway			management			ended	2022:f136
Business Park						31 July	(2021:f136)
Management Limited [2]						2021: fNil
						(2020: fNil
Canine	12646135		Dormant	Ordinary	100%			f1
Diagnostic							(2021:f1)
Innovations
Limited 3

STOCKS
			2022	2021
Stocks			10,648	7,307
DEBTORS
			2022 f	2021 f
Amounts falling due within one		year:
Legacy debtors			377,500	86,312
Insurance recovery —buildings		damage		7,387
Prepayments	and accrued income		232,670	24,663
Other debtors			118,176	98,958
			728,346	2~17320

CREDITORS: AMOU	NTS FALLING DUE WITHIN ONE	YEAR
		2022	2021
		f	f
Trade creditors		172,520	57,003
Social security and other taxes		28,837	23,219
Accruals and deferred	income	44,776	63,959
Current accounts with	subsidiaries	5	5
		246,138	144,186

Minimum lease payments under non-cancellable ope	rating leases fall due as follows:
	2022f	2021f
Within one year	12,833	8,851
Between one and five years	7,402	6,496
	~20 235	15,347

18.MOVEMENT IN FUNDS
Current year	At 1/4/21		Income	Expenditure	Transfers	At	31/3/22
					between
					funds
	f		f	f				f
Unrestricted funds
General fund	4,052,280	1,435,585		(1,293,373)	23,715	4,218,207
Restricted funds
Cancer studies	8,308							8,308
Name a puppy Medical alert assistance	3,070 184,531	373,550		(105,350)			3,070 452,731
dogs
Bio Detection (COVID-19)	47,092	232,251		(279,343)
Equipment	10,472		5,080		(9,915)			5,637
Bio Lab refurbishment	14,140		150	(490)	(13,800)
Regional development	225,001	475,000		(575,001)			125,000
Bio Detection Dog			30,439	(30,439)
sponsorship
	492,614	1 116470		990,623	23,715		594746
TOTAL FUNDS	4,544,894	2,552055		2283996		4,812,953
he transfer from the Equipment	Fund and the Bio		Lab refurbishment fund		relates to the expenditure			on
ese funds which was capitalised	during the year.
Comparative year	At 1/4/20		Income	Expenditure	Transfers	At	31/3/21
					between
					funds			f
Unrestricted funds
General fund	3,199,084	1,622,299		(806,639)	37,536	4,052,280
Restricted funds
Cancer studies	12,753		1,500	(5,945)				8,308
Name a puppy Medical alert assistance	3,070 79,031	268,438		(162,938)			3,070 184,531
dogs
Bio Detection (COVID-19)		727,007		(642,379)	(37,536)			47,092
Equipment	5,656		7,000	(2,184)				10,4/2
Bio Lab refurbishment	13,800		340					14,140
Regional development	187,500	325,000		287,499		225 001
	301,810	1,329,285		1,100,945	37,536	492,614
TOTAL FUNDS	3,500,894	2,951,584		1,907,584		4,544,894

			Unrestricted	Restdcted	Total funds
			fund	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies			1,408,164	1,329,285	2,737,449
Other trading activities			63,650		63,650
Investment income			776		776
Government Grants			~149709		149,709
Total			1,622,299	1,329,285	2,951,584
EXPENDITURE ON
Raising funds			141,398	8,891	150,289
Charitable activities
Dog training			67,191	327,639	394,830
Assistance dog placement	and	aftercare	383,005	302,739	685,744
Bio Detection research projects			57,346	308,177	365,523
Education and awareness Volunteer liaison			55,820 101'879	84,212 ~69 287	140,032 171 166
Total			806,639	1,100,945	1,907,584
NET INCOME			815,660	228,340	1,044,000
Transfers between funds			37536	~37536)
Net movement in funds			853,196	190,804	1,044,000
RECONCILIATION OF FUNDS
Total funds brought forward			3,199,084	301,810	3,500,894
TOTAL FUNDS CARRIED	FORWARD		4,052 280	492614	4,544,894

	Unrestricted	Restricted	Total funds
	fund	funds
	E
FIXEDASSETS
Tangible assets	1,790,333		1,790,333
Investments	5		5
	1,790,338		1,790,338
CURRENT ASSETS
Stocks	7,307		7,307
Debtors	217,320		217,320
Cash at bank and in hand	2,181,501	492,614	2,674,115
	2,406,128	492,614	2,898,742
CREDITORS
Amounts falling due within one year	(144,186)		(144,186)
NET CURRENT ASSETS	2,261,942	492,614	2,754,556
TOTAL ASSETSLESSCURRENT
LIABILITIES	4,052,280	492,614	4,544,894
NET ASSETS	4,052,280	492,614	4,544,894
FUNDS
Unrestricted funds			4,052,280
Restricted funds			492,614
TOTAL FUNDS			4,454,894

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