##
|||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|ber ofemployees
during the year|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|
##
##
##
Medical,
Detection Dogs
3 Millfipld. GreetTrway Bvsiness Park. Win5&)¥v Road.
Gwt klorwoo(t, MIOn MK170NP
opEr*tions@med1caldetectis.ors.Uk
www.medicaldetÈitfondog5.oYg.uk 101296 655888
kl*edChJritVnEr$Ond I124533*kitrottHJ)Iq434
Assistsnce Dogs
IIITE RNA TI OWA¢
tLlkOPE14trE
Assistance Dogs
INTEftIIAYIONAL
IjNDP.l8ING
REGULATOR