RECOVERY ASSISTANCE DOGS FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Charity Registration Number 1125395 Cover
RECOVERY ASSISTANCE DOGS FOR THE YEAR ENDED 30 JUNE 2024 Trustees The following seNed as trustees of the charty during the year.. Ruth Uoyd (Chair) Tony Chapman (Treasurer) Edward Parton Martlna Saldanha Appointed 0111112023 Page 1
RECOVERY ASSISTANCE DOGS FOR THEYEAR ENDED 30 JUNE 2024 Charl Number 1125395 Addr8SS RAD Assistance Dogs PO Box 11044 Coalville LeiStershire LE67 1Y Banker Uoyds Bank 81ackheath London Branch Lloyds Bank PIC PO Box 1000 8x1 1LT Page 2
Independent Examln8Vs Report Roport to th• trust•¢81 m•mb•rn of Charlty Nam• Revery A88i8tsnL Dog¥ On •rxounts for th• ye•r •ndod 30Th JUNE 2024 Charlty numbgr 112539S Respect rnsponslbllftl•s ol trust•88 and efflIn•r Th? ehatys trusta8s sre responslblg for the preparntson of the aC4nts. The eharty's tru5tee3 fxTh•Jer that an audit not required for thts ar urvJ8r 88Ction 144{2) ol the Charils Ad 2011 (the 2011 ALtI ar#1 that an It l• rny responbIl to. exan8 the a(Ants urKler sec11( 145 of the 2011 Act. to foll1 pro(¥dute laid In th8 genwal Direcb'ong 9l¥en by tho Charity crynm1uk und•r ae(aion 145(5Mb) of th¢ 2011 Ad. and, lo stats parti¢%lJr matters have Ixxn• to my attonlion. Baslfj ol IrKl•pnd•nt examln•rfs report My examlnation wa8 Carl txrt Sn accordanrA 1th the 98neral Th"rectior gfvyjn th• Ch8rlty Comms)n An oxamination includes a revi of th8 accounting records kept by Ihe charity and a Mpa80n ofthe accounts pregènted wth those TecNd$. It al80 Ind0& considwats¢Jn of any unusuol items or disdosures in the accwnts, and seeking èxplanatlons from as tTUSt888 conrMnry any such mattars. The procedures uThJertaken do not provKle all the evid¢8 that would bg rÈquSred in an and c0rWnty no opinN)n is 9iv8n as to Vhthr tr aCCnts presrt a "true falr VI arKI the report is liniled to th0 mattorn eol In tho statwnent ljolow. Indendent •xamln•rfs ststem•nt l. 1c gN•s m• ro•?abl& c•uw lo bfjlim Ihgt In any materlal th• rwukomerrtg.. to k accwnilng records kn actordence wilh sed 130 of the 2011 A(. aThJ, to weparn aecouni8 wthiGh accord wlth th8 acKffjunbng and compky ity) th• accounllTra requIrwT1t ol Ihe Charitss Ad have ncl been met or to ¥thich. in my *¥¥nion. ttnn #I)U1 bg dr4wn in cmdor to wwblo a urthrSt8ThIk of the aco)unts Weth CheuTrJ FCCA Dale.. 12th November 2024
RECOVERY ASSISTANCE DOGS For the Year Ended 30 June 2024 Statemenl of FlrwKial ktivilies Cat•gorleo by actlvlty Unr•strl¢t•O Ineam• funds fund• Prior yaar Total funth fvnd Incomlng re8oure08 Incom•: DonaliM Charitsble actr4ltles Grant and Sponsorship Dog Training Bank Intere81 recelved 5.854 32,741 37.330 14.871 36.941 12.590 825 107 32,741 37.330 1,020 Total 39.954 37.330 65,134 Ro8ourcoB •xpdad Emp•ndr on: Co$t8 of wernllng kxomo Charltabl8 ac1rviiiei Goverance 4214 42,IX8 912 10.840 Total 61,768 11,046 62.802 47.191 N•t Incom•l<•xwndlture) 11,802 14.482 17,940 Transfers between funds Other recognlsed galn81(1088•8)' Gains and k)sses on revaluation of fixed a$80ts lor the charivs u Other galnsloosses) N•t mvement In funds 11.802 14.482 17,940 t*ought foThv8 Fund 8alanc•s at 30 Jun• 2024 14,167 47,840 33,358 P8p4
RECOVERY ASSISTANCE DOGS For the Year Ended 30 June 2024 Balan Sheet Restrkted Income funds UnrB8tricted funds Total thls year Total last year Flxed assets Tanglble assets Total flxed assets Current assets Debtorn Cash at bank and In hand Total current assets 231 231 231 231 231 231 16,091 16,091 33,683 33,683 49,774 49,774 35,017 36,017 Credltors: amounts falling due wlthln one year 2,165 2.165 1,890 Net current assets/(IlabllhlesJ 13.926 33.683 47.609 33,127 Total assets less current Ilabilitles 14,157 33,683 47,840 33,358 Funds ofthe Charlty Unrestrlcted funds 14.157 14,157 33.683 25,959 7,399 Re8trl¢ted Income funds 33.683 14,167 47,840 33.358 This report was approved by the t>oard of Trustees on . Signed by ". Name: To h) y Position,. i£L)r Date,. /3-J.- Page 5
Basls of preparatlon 1.1 Basis of accounting These accounts have been prepared under the historical cost conventK>n wth items recognised at cost or transaction value unless otheN'se stated in Ihe relevant note(s) to these accounts. The accounts have been prepared in accordan %Mth: the Stslement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in aCrd8n¢8 wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). and with the CharitS Act 2011. The charity conststut8s a public benefrt entty as defined by FRS 102. 1.2 Golng concern The Trustees consider that th8re are no material uncertainties about the charitls abilty to continue as a going concem. There are no key judgements that the charty has made which hav8 a s¥Jnificant effect on the accounts. The Trustees do not consider thal there aT8 any sources of estimation Uncertainty at the rertIng date that have a sign1f?nt risk of causing a matsrial adjustmenl to the CaIng amounts of assets and lbilItieS %Mthin the next reportsng period. 1.3 Accountlng pollcios Income is recognised when the th8rty has èntitl8ment to the fiJrKls. any perfomiance conditions attached to the income have been mel. It is probable that the income will be received and that the amount can be m88sured reliabty. Expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all cost related to the category. whe costs cannot be directly attributed to specffic headings, they have be8n allocated to activities (m a basis consistent vAth the uge of resources. unreSttad funds can be used In accordance %Mth the charltable obiectNe8 at the dlscr8llon of the trustees. RestricteAI funds can onty be used for reStrted purposes wtthin the objects of the charity. Reslrktlons arise en specified by the donor or when funds are raised for particular purposes. The charity is exempt from corporation tax on its charitable activilies. 1.4 Crltlcal accountlng e5tlmates and Judgements In the applKatK)n of the charitys accounting policies, the Trusloes are required to make judgements, estimates and assumptths about the carryirvJ amounts of assets and liabilth.es that are not readily apparent from other sources. The estimales and associated assumptions are based on historical exp8rien<% 8nd othei factors that are considered to be relevant. Actual results may drffer from the8e ests'm8tes. The estlmated and urKleflying assumptions are reVij on an ongoing basis. Revlsions to a¢¢ountlng eslimates are recognised in the PerK in which the estimate is revised where Ihe revision affects onty that period, or in the peri(xl of the revision and future periods bthere the revision affects both current and future periods. 1.5 Materfal errors There is no material error identifi8d in the reporting period (3.47 FRS 102 SORP) Page 6
RKovory A•sistane• Dog• F(x the YeY& Ended 30 JUNE 2024 Analysls of income Donallons c*allOn and Incom•: tyog Irdining donation Gènergl grants provid•d by 9¢)Mment I other chartoes Membtsrnhip & Spomorn FUndrn1sll Badges & Very Others Bank Inknrnll 5,854 14.671 825 1,020 37.330 37,330 25.034 3,084 12,590 20,271 11,027 4,144 1.499 25,034 3.675 3.675 Intsrn•t Recelv•d 339 39,954 107 85,134 Totsl 37,330 77,284 Anaty81• of •xpondlturn Exp•ndllur•: staff cosl Staff travel Staff cjothing RAO [pry produd ¢))sts ()og training AdveGIng. marketsThJ, dirn(A m•il and Public profesonal, legal ar I•n9 Genornl exwnse8 Inwran TephOne a rnobll88 IT, sofware and wets50 Bank char9es and tran8aciion fe•• Postage arvl PO 8ox Fundraising e>¥>ense8 ADI Candmlats ltr.0n fee 52.710 226 144 133 618 3.622 5¥2 530 122 725 240 1.048 149 562 363 1,841 126 397 Toial •xpendltur• 62,802 47,194