2025-06-30-accounts

RECOVERY ASSISTANCE DOGS

FINANCIAL STATEMENTS

FOR

THE YEAR ENDED 30 JUNE 2025 Charity Registration Number 1125395

Cover

RECOVERY ASSISTANCE DOGS FOR THE YEAR ENDED 30™JUNE 2025

Trustees

The following served as trustees of the charity during the year:

Ruth Lloyd (Chair) Tony Chapman (Treasurer) Edward Parton Resigned 06/11/2024 Martina Saldanha Appointed 01/11/2023 Jean Resigned 22/04/2025 Theo Carrie Merrilees Appointed 03/07/2024 O'Donnell Appointed 05/02/2025 Cecily Sheppard Appointed 05/02/2025

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RECOVERY ASSISTANCE DOGS FOR THE YEAR ENDED 30 JUNE 2025

1125395

Charity Number

Address

Banker

RAD Assistance Dogs PO Box 11044 Coalville Leicestershire LE67 1YY

Lloyds Bank Blackheath London Branch Lloyds Bank Plc PO Box 1000 BX1 1LT

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Independent Examiner’s Report

Report to the trustees/ members of Charity Name Recovery Assistance Dogs On accounts for the year ended 30TH JUNE 2025 Charity number 1125395

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: * @xamine the accounts under section 145 of the 2014 Act, - to follow the procedure laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and, * to state whether particular matters have come to my attention. Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material aspects the requirements: * to keep accounting records in accordance with section 130 of the 2011 Act, and, of the* Charitiesto prepareAct accounts which accord with the accounting records and comply with the accounting requirements have not been met; or to2.be reached.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts Wendy Cheung FCCA Date: 7/10/2025

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RECOVERY ASSISTANCE DOGS For the Year Ended 30 June 2025 Statement of Financial Activities

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|||||||||| |---|---|---|---|---|---|---|---|---| |Categories|Restricted| |by|activity|@|Unrestricted|income|Prior year| |s|funds|funds|Total funds|funds| |Incoming|[resources]|£|£|£|£.| |Income:| |Donations|1,605|1,605|5,854| |Charitable|activities|26,689|26,689|32,741| |Grant and Sponsorship|-|5,000|5,000|37,330| |Dog|Training|902|902|1,020| |Bank|Interest received|385|385|339| |Total|2|29,581|5,000|34,581|77,284| |Resources|expended| |Expenditure|on:| |Costs of generating income|3,446|-|3,446|5,999| |Charitable activities|23,628|30,019|53,647|55,295| |Governance|1,512|-|1,512|1,508| |Total|3|28,586|30,019|58,605|62,802| |Net income/(expenditure)|995|-|25,019|-|24,024|14,482| |GainsTransfersOtherandrecognisedlossesbetweenon|revaluationgains/(losses):funds|of fixed|-|@|=|e| |NetOtherassets movementgains/(losses)for the|charity's in fundsown|use|995--|-|25,019--|-|24,024--|14,482=-| |Funds|brought forward|14,157|33,683|47,840|33,358| |Fund Balances at 30 June 2025|15,152|8,664|23,816|47,840|

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RECOVERY ASSISTANCE DOGS For the Year Ended 30 June 2025 Balance Sheet

			Restricted
	g Z	Unrestricted funds	income funds	Totalthis year	Total last year
		£	£	£	£
Fixed assets
Tangible assets	6	231	-	231	231
Totalfixedassets		231		231	231
Current assets
Stock	7	263	-	263	-
Cash atbankand in hand Totalcurrentassets	8	15,929 16,192	8,664 8,664	24,593 24,856	49,774 49,774
Creditors: amounts falling due
within oneyear	9	1.271		1,271	2,165
Netcurrentassets/(liabilities)		14,921	8,664	23,585	47,609
Totalassets less current					~
liabilities		15,152	8,664	23,816	47,840
Funds ofthe Charity
Unrestricted funds		15,152		15,152	14,157
Restricted incomefunds			8,664	8,664	33,683
		15,152	8,604	23,816	47,840

This report was approved by the board of Trustees on :

Signed by : PERog Name: TO ro yY Setar PryAn Position: “Wewasuéee . Taosve& Date: oe

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P.

1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. There are no key judgements that the charity has made which have a significant effect on the accounts. The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

1.3 Accounting policies

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met. It is probable that the income will be received and that the amount can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to specific headings, they have been allocated to activities on a basis consistent with the use of resources.

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. The charity is exempt from corporation tax on its charitable activities.

1.4 Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other faciors that are considered to be relevant. Actual results mav differ from these estimates. The estimated and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future

4.5 Material errors There is no material error identified in the reporting period (3.47 FRS 102 SORP)

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Recovery Assistance Dogs

For the Year Ended 30 JUNE 2025

2 Analysis of income

			Restricted
		Unrestricted	income
		funds	funds	Totaifunds	LastYear
	Analysis			£	£
Donations	Donation	1,605	-	1,605	5,854
andincome:	Dog training donation	902	-	902	1,020
	General grants provided by government/	-	5,000		37,330
	other charities			5,000
Activities	Membership&Sponsors Fundraising	21,640 1,772	-	21,640 1,772	25,034 3,084
	Badges & Livery	2,673		2,673	3,675
	Others	603		603	948
interest	Bank Interest	386	-		339
Received				386
	Total	29,581	5,000	34,581	77,284
3	Analysis ofexpenditure
	Analysis			Amount	_LastYear
Expenditure on raising funds:				£	E
Staffcost				50,303	52,710
Stafftravel				58	226
Staff clothing				-	144
RAD Livery product costs				2,626	3,805
Dog training cost				820	1,835
Advertising, marketing, direct mail and publicity				182	206
Professional, legal and licensing				385	385
General expenses				517	122
Insurance				729	725
Telephones &	mobiles			1,441	240
IT, software and website				531	1,048
Bank charges	and transaction fees			97	149
Postage and PO Box				518	450
Fundraising expenses				-	360
ADI Candidate Application fee				398	397
Totalexpenditure				58,605	62,802

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Recovery Assistance Dogs

For the Year Ended 30 JUNE 2025

4. Staff Costs

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£
Salary 49,497
Pension 806
DBS check i
50,303
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1. Trustees There were no trustees’ remuneration or other benefits during the year or in the prior year.

2. Tangible fixed assets

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£
Fundraising equipment 231
7. Stock
£
RAD Branded Kit returned by members 263
Stock is valued at repurchase cost less a write down provision of 30%
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8.		Cash at bank and in hand
			This year	Lastyear
			£	£
Shortterm deposits			2,961	3,827
Cash atbank Other	bank	and on hand	21,632 -	45,946 -
Total			24,093	49,773
9	Creditors
Trade Creditors			114	259
SocialSecurity Pension		and PAYE	928 229	1,672 234
			1,271	2,165

10. Movement of Restricted Funds

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Fund Fund
balances balances
brought Incoming Quigoing Gains and carried
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