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2021-12-31-accounts

ABILITY DOGS 4 YOUNG PEOPLE IOW

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

REGISTERED CHARITY NUMBER: 1154896

FORMERLY REGISTERED CHARITY NUMBER 1148751

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Legal and administrative information 2
Trustees’ report 3 – 10
Independent examiner’s report 11
Statement of financial activity 12
Balance sheet 13
Notes to the accounts 14 - 26

1

CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2021

REGISTERED CHARITY NUMBER 1154896
Formerly 1148751
TRUSTEES C. Court (Chair)
C. Jennings (Vice-Chair)
D. Yeomans (term completed April 2021)
J. Loosemore
H. Cooper (stood down January 2021)
P Clements
S. Attrill
S. Davis
PATRON Charlotte Corney
ADDRESS 3 Howard Close
Niton
Isle of Wight
PO38 2EB
BANKERS HSBC
30 Union Street, Ryde
Isle of Wight, PO33 2LJ
&
Santander
Bridle Road, Bootle
L30 4GB
INDEPENDENT EXAMINER Laura Newnham ACCA, Director
A H Cross & Co Limited
Chartered Certified Accountants
16 Quay Street
Newport
Isle of Wight
PO30 5BG

2

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees have pleasure in presenting their annual report and financial statements for the year ended 31 December 2021. The legal and administrative information set out on page 2 forms part of this report.

Structure and Governance

Ability Dogs 4 Young People IoW is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission on 5[th] December 2013 (number 1154896) and is governed by its constitution which was last amended on 31[st] October 2013. The charity was originally formed in April 2012 and registered with the Charity Commission in August 2012 as a Charitable Association (Ability Dogs 4 Young People, registered charity number 1148751), governed by its constitution which was adopted on 26[th] May 2012 and amended on 24[th] August 2012. Ability Dogs 4 Young People IoW is also registered with HMRC as a charity for tax purposes effective from 24[th] August 2012 (Ref: XT36425). This means that authorised donations are eligible for the Gift Aid scheme.

The charity is run by volunteer Trustees, currently six, who are elected for an initial term and then reelected accordingly. Additional Trustees who bring relevant expertise to the charity can be asked if they are willing to act. They are selected by the Trustees, and then invited in writing by the Chair. All those listed on page 2 have served during the period from 1 January 2021 to 31 December 2021, with the exception of D Yeomans who was not re-elected in April 2021 at the end of his term, and H Cooper stood down at the beginning of January 2021 when she started a paid role for the charity. None of the Trustees receives any direct benefits from the charity although one is a mother of two recipients with Ability Dogs. They meet formally when necessary, usually twice a year.

The Trustees are responsible for keeping proper accounting records of the charity and also for the preparation of the accounts complying with the relevant standards and regulations. They must also comply with the guidance of the Charity Commission on public benefit when performing their duties and they confirm that they have done this.

Objectives

The charity exists to relieve the needs of young people with disabilities, where they can be assisted by the provision of a suitably trained assistance dog. Training and education are given to the disabled young people (recipients), together with those responsible for the care and welfare of such persons, in the use of such assistance dogs. The charity also aims to provide any other such additional services and facilities for disabled young people as is deemed appropriate.

Aims and Activities

Ability Dogs 4 Young People IoW is a UK charity dedicated to improving the quality of life for young people and children on the Isle of Wight with physical disabilities and/or mental disabilities including cerebral palsy, autism, diabetes and epilepsy. All Ability Dogs are taught task work tailored to their recipient’s needs. They are taught to assist and support their disabled recipients with their specific disabilities enabling them to lead fuller and more independent lives.

3

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Summary of 2021

2021 has been an unprecedented year for us all as the Covid-19 global pandemic continued. The whole Charity, staff, volunteers, recipients and Ability Dogs have adapted incredibly well to the constant change, uncertainty and the restrictions to our normal lives and ways of working. We ended the year in a reasonable financial position but are still mindful that 2022 is likely to present ongoing challenges due to the uncertain economic climate and lifting of restrictions.

Throughout the year, our focus has been on supporting our current recipients, placing the Ability Dogs who’s training was delayed in 2020 and taking on new Ability Dog puppies to ensure we can move forward in 2022. The restrictions and limitations have increased the isolation, loneliness and worry that many of our recipients experience, and we are pleased that overwhelmingly our Ability Dogs were able to provide companionship, care and mental health support during these difficult times. We placed six Ability Dogs throughout the year despite the restrictions and we took on twelve new puppies for training, twice our usual intake.

We are indebted to our dedicated volunteers who have provided loving homes for all our puppies since lockdown began in March 2020. In 2020 we had to stop all but the most critical face-to-face activities and in 2021 we adapted to socially distanced support. We took care to ensure that the wellbeing of everyone we interact with was safe and followed a changing range of Covid-secure protocols.

We have also focused on our financial security by working hard to keep costs as low as possible and looking for new income streams. We set up an effective mailing list so that we can maintain regular contact with our supporters. We continued to request grants from crisis funds. As our usual income stream from local groups and individuals continues to be impacted by Covid’s restrictions, we anticipate that we will need to continue working additionally hard to secure funds in 2022.

We were delighted to have completed the Training Centre upgrades. The additional office space has meant that everyone can work socially distanced. The clean, warm and bright areas has provided an uplift to everyone including the children who come along to meet our Ability Dogs.

2022 is likely to be a very challenging year. Training our Ability Dogs takes over two years from start to finish, and the delay to the process caused by the restrictions on our face-to-face activities and puppy intake will have implications over the coming years.

I would like to extend my thanks to everyone at Ability Dogs 4 Young People, our volunteers and staff, recipients, and all those who support us. I look forward to watching the Charity continue to go from strength to strength.

4

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Ability Dogs

Each Ability Dog is trained individually depending on the specific and varied needs of their recipient. In general, the task work for physically disabled recipients includes helping with practical tasks like picking up items, opening doors, helping dress and undress, crossing the road. For those recipients on the autistic spectrum the main role is to provide companionship and relieve stress, although the task work includes keeping the recipient calm in public places, providing a positive ‘flag’ so people are aware that the recipient may need extra help and consideration, and may include helping with sleep problems including night terrors. For those recipients who experience epileptic and non-epileptic fits, the task work includes raising the alarm and comforting for the duration, and when possible, alerting the recipient and family of an impending seizure. Similarly, for recipients with diabetes, the task work includes raising the alarm when blood sugar levels change and when possible, alerting the recipient’s family. Dogs are placed when they are about two years of age. They start their initial puppy training at eight weeks of age, and start their specific Ability Dog training when they are about eighteen months old.

There are currently five types of Ability Dog:

Ability Dogs are generally jacketed and able to go with their recipients into public places. Recipients, their family and carers (support workers) are all trained to manage an Ability Dog in public and also to look after the dog’s welfare. Some Ability Dogs do not have jackets where it is not beneficial for the recipient going into public places. These dogs help at home and out on walks and may be given a jacket if this becomes beneficial at a later date.

Own Trained Ability Dogs are dogs which are owned by families with a disabled member or by a person with a disability and the charity helps them with the training. Some achieve the required standard to gain an assistance dog jacket whilst others remain as helpful pets.

Companion Ability Dogs may be placed with disabled recipients who do not need the full-time support of a jacketed assistance dog.

School Therapy Ability Dogs help in schools and respite care homes for severely disabled young people and children as part of the charity’s outreach programme. Some are owned by members of the school or care home. They provide comfort and companionship. They can be petted and loved as well as walked, providing vital and safe interaction with an animal which is often much needed by these young people and children.

Team and Therapy Ability Dogs are usually owned by volunteers. They give demonstrations at talks and fairs to help communicate the work of the charity. Therapy Ability Dogs play a significant role at the weekly ‘Paws 4 U’ sessions at the Training Centre and assist with the dog phobic desensitisation programmes.

5

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and Performance

Ability Dogs 4 Young People IoW now has thirty-three working Ability Dogs, having placed six during 2021. Two have been working since 2014. Twenty percent of the Ability Dogs are helping young people with cerebral palsy, forty percent are helping with autism and the rest are helping with other disabilities including diabetes . Three have been placed as Companion Ability Dogs including one who is living in a care home with nine long-term residents. In 2019 we trained a diabetic alert Ability Dog, and another who is helping a blind recipient who has autism. No dogs were rehomed as pet dogs in 2021 so the total rehomed remains at ten. However, many of the young dogs have been unsettled with issues around Covid. The older dogs are approaching ten years, so we are looking at training successor Ability Dogs, although these plans have been delayed by Covid.

In 2021, we tried to catch up with some of the delays cause by Covid in 2020 and took on twelve new puppies. We usually take on six a year but in 2020 we only took on two in January and as training takes two years, the lack of new puppies will adversely affect the number of Ability Dogs we place in 2022. We completed the training of the three Ability Dogs who were due for placement during 2020 and we trained and placed three more. One of these is Dougal, an Australian Labradoodle who has been placed as a School Therapy Ability Dog at St Catherine’s School, which is a special needs school. In addition, there are three Therapy Ability Dogs and six Team Dogs, all owned by volunteers.

Most of the dogs and puppies owned by the charity are Labradors. We now have five who are nonmoulting and can be placed with recipients who are allergic to dogs, or who have a family member with an allergy. Jack is a Standard Poodle we took on in 2018 and placed in 2020. We have placed the two Australian Labradoodles we purchased in January 2020 including Dougal at St Catherine’s School. In 2021 we took on two more Labradoodles and a Woodle (Poodle crossed with a Welsh Terrier).

The waiting list continues to grow with over sixty enquiries for Ability Dogs including forty active applications. There are over 700 disabled young people under the age of 24 years living on the Isle of Wight, many more potential recipients than the charity will be able to help in the short-term. Most of the potential recipients are very dependent on others for assistance – usually their parents and other siblings. The charity’s specially trained Ability Dogs allow recipients to gain a greater degree of independence and dignity thus increasing confidence and self-esteem. In some cases they will be able to go out with just the assistance of their Ability Dog for the first time. In addition, the Ability Dogs allow parents and siblings greater freedom.

The charity helps people on the Isle of Wight train their own dog to be an Ability Dog. These are called Own Trained Ability Dogs. Initially we helped families with disabled family members up to the age of thirty years. We expanded in June 2016 with the introduction of a separate puppy class specifically to help train these dogs and puppies. In 2019 we opened the doors wider and now help disabled people of any age as part of this programme. There are more than twenty families on the own trained programme with dogs and puppies of different ages and breeds.

6

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Similarly, the number of School Therapy Ability Dogs has expanded, especially for primary schools. These puppies and dogs live with a member of the school’s staff and interact with the children at the school. The results are very positive.

Volunteers and Helpers

Ability Dogs 4 Young People IoW is reliant on the hard work and dedication of volunteers on the Island. Volunteers are at the heart of every aspect of the charity’s work; its trustees, patron, fundraisers, administrators, puppy parents and assistant puppy parents. The charity is indebted to them all, not only for their hard work but also for their help in keeping the charity’s costs to a minimum. Overall 92% of charity hours are covered by the work of volunteers.

In June 2018, the dedication and achievements of our volunteers was recognised with the presentation of the Queen’s Award for Voluntary Service. It is the MBE for volunteer groups. The variety of tasks that volunteers undertake was particularly noted.

The biggest group of volunteers is the puppy parents and assistant puppy parents, some of whom have been with the charity from the beginning. Recruiting and keeping puppy parents remains possibly the biggest challenge, since the role is demanding (training a young puppy in your own home for six to twelve months is hard work), however the successful weekly puppy class is proving an excellent vehicle for building comradeship. As more Ability Dogs qualify and are working with their disabled recipients in the community, more people see the benefits and feel moved to help.

Paws 4 U Sessions: We continue to utilise our Training Centre for our popular weekly Paws 4 U sessions. Disabled young people and children on our waiting list, together with their families, come and meet and interact with our Therapy Ability Dogs and our young Ability Dogs in training. We invite small groups of four to six who each come every four weeks or so. Under the close supervision of our Ability Dog Trainers, they can stroke and cuddle the dogs, and can learn to walk them in the training hall. We also encourage interactive games. This benefits the recipients and their families because they can gain early interaction with our dogs, whilst they are on the waiting list (which may be two to four years – a long time for any child to wait). It also means we are able to get to know the family which helps us when we are looking to match the right dog for them.

These sessions were severely impacted by the Covid restrictions. We ran them when we could run them safely, keeping the numbers small and utilised the outside paddock when possible.

Dog Phobia Sessions: Every year we work with a small number of children and young people who are scared of dogs to the point that it is affecting their day to day lives. We introduce them to our Team Ability Dogs in a calm environment, slowly building up their level of interaction. We work one-to-one at their pace. We can also work with them outside where dogs are off lead as this is usually their biggest fear. We have had some good successes.

7

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

Ability Dog Trainers : We have three Ability Dog Trainers and two Puppy Training Supervisors, who all work part-time. The Ability Dog Trainers train the young Ability Dogs to meet the specific needs of their individual recipients. They also train the recipients and their families to work with their Ability Dogs, and provide on-going aftercare support over the working life of the Ability Dogs. The Puppy Training Supervisors run the weekly puppy classes including the Own Trained puppy classes and manage the volunteer puppy parents. They also closely monitor the puppies’ progress and work with the puppy parents in their homes and out and about.

Although Covid severely disrupted and delayed all aspects of our training in 2020, we have been able to resume training during 2021.

Training Centre : The Training Centre has continued to be very effective, providing us with a permanently available and very adaptable space for our training, meetings, administration and storage. It provides plenty of inside space for the puppy parents to meet and train the puppies and has areas which can be set up for the specific training of the young Ability Dogs. It provides friendly area for the recipients to meet the trainers, volunteers and dogs, and interact in a safe environment. It provides office space for fundraising and administration. There is also plenty of car parking.

The Training Centre has proved to be extremely useful throughout the Covid pandemic. By utilising the hall and larger rooms we have been able to ensure social distancing restrictions have been followed. We have met some recipients in the car park so they do not need to enter the building – it is not near any roads.

Fundraising and Support

Ability Dogs 4 Young People IoW does not receive any funding from the Government and relies solely on donations to continue its work. The charity is committed to its policy of not charging recipients for its services and covering the costs for every working Ability Dog (food, equipment and health provision). It costs around £34,000 for each Ability Dog throughout its training and working life. The current waiting time for an Ability Dog is one to four years, and as the demand grows, the waiting time could be even longer, which is why it is extremely important that we continue to secure funding.

The Covid-19 crisis hit the charity very hard, and our fundraising income was seriously affected. All fundraising events were cancelled with only a few in 2021, and the charity shops were shut for much of 2020 and part of 2021 and so we received less income from them.

Support on the Island for the charity was generous. Thanks to the generosity of Trusts and Foundations, groups and individuals on the Isle of Wight and the mainland, we were able to continue to support our recipients with their Ability Dogs as well as our Ability Dog puppies in training.

8

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Charity Shops

In 2014 we opened our first two charity shops, one in Sandown and one in Shanklin. These proved to be a cost effective (and green) way to raise funds from donated goods. The larger shop in Shanklin raised more than twice that of the shop in Sandown. They were run entirely by volunteers with a married couple managing both and part-time volunteers assisting. We closed the charity shop in Sandown in December 2017 as we were struggling to find a replacement volunteer manager. In June 2019 the volunteer managers of the Shanklin charity shop retired. At the end of 2019 the shop was put up for sale and the Trustees decided to purchase it and the sale completed at the end of December 2019. The shop is still running successfully now with two paid part-time managers.

In June and July 2018, we opened two large charity shops with capacity to display and sell items of donated furniture as well as books, clothes, toys, ornaments, etc. Both shops, one in Pyle Street, Newport and one in the old Shanklin Auction House (now called Shanklin Auction Shop), are managed by part-time paid managers with the help of volunteers.

Financial Review

For its ninth full year in operation the charity was able to achieve a total income figure of £400,746 which included £50,505 from grants, £160,931 from fundraising activities, £131,449 from legacies and £57,861 from donations and gifts. On our expenditure, we spent £235,280 on our charitable activities including the acquisition, training and support of Ability Dogs with a total expenditure of £368,268. Our net incoming resources amounted to £32,478.

In June and July 2018, we took on two large charity shops to improve our income from donated items including furniture. This included converting the Auction House in Shanklin to a charity shop (change of use), which has been leased to the Charity at a very low rental. As part of this agreement, the charity loaned £75,000 to the new owners which is being repaid over the ten years of the lease. This arrangement has proved to be very cost effective. In December 2019, we purchased the smaller charity shop in Shanklin for £65,000. We will continue to run this as a charity shop, and it provides an on-going fixed asset for the charity.

It is the Charity’s aim to hold free reserves, (which are general funds excluding any fixed assets) at a level which at least covers 12 months anticipated expenditure plus a further 4 years of anticipated expenditure for each of its working Ability Dogs. This relatively high level has been set to reflect the ongoing liability to the Charity of providing its Ability Dogs at £nil cost to the recipients over the full working lives of the dogs (estimated at £1,000 per dog, per year). The Trustees also took the decision at the beginning of 2017 to cease paying a company for health insurance cover as the costs were increasing significantly. Instead, the Charity aims to hold free reserves of £1,000 for each dog and puppy. See Note 10.

9

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Plans for the future

During the Covid pandemic the charity has continued to support all its working Ability Dogs and recipients. However in 2020, the charity was not able to acquire new puppies or train the young dogs in training at the same rate as before the pandemic (six a year). As things opened-up in 2021, we tried to catch up by acquiring twelve puppies. The number of new applications increased significantly during 2020 and 2021, perhaps as mental health has raised its profile and people can see the benefits of Ability Dogs. As a result, we hope to be able to continue at this increased the rate of puppy acquisition over the next few years, giving us an ambitious target of twelve to fourteen per year.

We also saw a marked increase in the number of Own Trained Ability Dog applications. This has increased the numbers attending the weekly Own Trained classes and those needing training one-toone. To allow us to cover the training needed, we recruited a Puppy Training Supervisor for Own Trained Ability Dogs at the end of the year. As well as increasing the support we can give to the Own Trained puppies and dogs, this will allow the existing Puppy Training Supervisor to train the increased number of charity puppies.

To help improve our interaction and communication with our recipients, particularly those on the waiting list and those on the Dog Phobia program, we recruited a Recipient Support person in July. She brings experience of communicating with disabled young people and helps with our matching process.

We had hoped to start a new Reaching Out program to help autistic young people who have currently disengaged from society and no longer attend school or leave their homes. However, these plans are on hold.

We also need to consider how we raise funds through 2022 and beyond as the Covid crisis continues and restrictions continue to limit fundraising.

Carol Court Trustee (Founder) & Chair

26[th] May 2022

10

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ABILITY DOGS 4 YOUNG PEOPLE

I report on the accounts of Ability Dogs 4 Young People IOW for the year ended 31 December 2021, which are set out pages 12 to 26.

Respective Responsibilities of Trustees and Examiner

As the Charity's Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 ("the Act") does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 156 of the Act, 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 Commissioners. An examination includes a review of the accounting records kept by the Trustees 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 I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

L L Newnham ACCA A H Cross & Co Limited 16 Quay Street Newport Isle of Wight PO30 5BG

14 September 2022

11

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
INCOMING RESOURCES
Incoming resources from generated
funds:
Voluntary income
Fundraisingactivities		 2
3		 231,895
160,931		 7,920
-		 239,815
160,931		 139,878
123,793		 76,004
-		 215,882
123,793
TOTAL INCOMING RESOURCES 392,826 7,920 400,746 263,671 76,004 339,675
RESOURCES EXPENDED
Costs of generating funds:
Voluntary income generation
Fundraising activities
Charitable activities
Governance costs		 4
5
6		 15,464
115,470
211,630
900		 -
1,154
23,650
-		 15,464
116,624
235,280
900		 9,629
68,642
155,358
900		 1,988
4,297
62,168
-		 11,617
72,939
217,526
900
TOTAL RESOURCES EXPENDED 343,464 24,804 368,268 234,529 68,453 302,982
NET INCOMING RESOURCES 8 49,362 (16,884) 32,478 29,142 7,551 36,693
RECONCILIATION OF FUNDS
Total funds brought forward		 287,299 33,913 321,212 258,157 26,362 284,519
Total funds carried forward 12 336,661 17,029 353,690 287,299 33,913 321,212

The notes on pages 14 to 26 form part of these accounts.

12

BALANCE SHEET AS AT 31 DECEMBER 2021

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
FIXED ASSETS
Shanklin Charity Shop
Charity Van
Leasehold Improvements		 8
8
8		 65,000
15,553
8,160		 -
8,155
-		 65,000
23,708
8,160		 65,000
-
16,320		 -
2,309
-		 65,000
2,309
16,320
88,713 8,155 96,868 81,320 2,309 83,629
CURRENT ASSETS
Debtors
Auction Shop Loan
Cash at bank in hand		 9 9,106
52,500
191,025		 -
-
8,874		 9,106
52,500
199,899		 11,431
60,000
139,771		 -
-
31,604		 11,431
60,000
171,375
252,631 8,874 261,505 211,202 31,604 242,806
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR		 10 (4,683) - (4,683) (5,223) - (5,223)
NET CURRENT ASSETS 247,948 8,874 256,822 205,979 31,604 237,583
NET ASSETS 11 336,661 17,029 353,690 287,299 33,913 321,212
REPRESENTED BY:
Funds		 12 336,661 17,029 353,690 287,299 33,913 321,212

The notes on pages 14 to 26 form part of these accounts.

Signed on behalf of the Trustees

Carol Court

Trustee

Date 13[th] September 2022

13

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

a) Accounting convention

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

b) Fund Accounting

General funds are unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other specific purposes. Restricted funds are funds which have specific restrictions related to them as to their use.

c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity becomes entitled to the income and the amount can be quantified with reasonable accuracy. Where incoming resources have related expenditure (as with fundraising or grant income) the incoming resources and related expenditure are reported gross.

d) Grants

Grants received are credited to incoming resources once any related goods or services are expended or delivered. Any grants received but where the related goods or services have not yet been expended or delivered are classified as Deferred Income.

e) Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All the expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to a particular category. Where costs relate to support costs that cannot be directly attributed to particular headings they have been allocated to activities using estimates deemed appropriate by the trustees on a basis consistent with use of the resources. Costs of generating voluntary income are those costs incurred in seeking voluntary contributions. Fundraising activities costs are those costs associated with the carrying out of the various fundraising events held by or for the charity. Governance costs are those incurred in connection with compliance with constitutional and statutory requirements of the charity.

f) Tangible fixed assets and depreciation

All fixed assets costing more than £1,000 are included at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their estimated useful economic lives.

14

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

2 VOLUNTARY INCOME

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Donations and Gifts 57,861 - 57,861 55,535 - 55,535
Legacies 131,449 - 131,449 38,068 - 38,068
Grants 42,585 7,920 50,505 46,275 76,004 122,279
Total 231,895 7,920 239,815 139,878 76,004 215,882

Donations and Gifts:

Donations and Gifts:
Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Sponsors
Cooperative Landguard Road,Shanklin - - - 3,084 - 3,084
East Cowes Ladies Group - - - 2,078 - 2,078
FidelityInvestment Group 6,888 - 6,888 1,349 - 1,349
Masons 4,515 - 4,515 4,823 - 4,823
MedmerryPark 1,010 - 1,010 - - -
Rotary 1,000 - 1,000 1,760 - 1,760
Sands Hotel,Sandown 1,591 - 1,591 571 - 571
TVR Summer Camp 2,650 - 2,650 1,400 - 1,400
White Stuff Foundation(Cowes) - - - 1,084 - 1,084
Sponsor Donations under £1,000 5,290 - 5,290 6,169 - 6,169
Total 22,944 - 22,944 22,318 - 22,318
Gifts
Activities by others
Harry & Sammy Sussman Sponsored
Jump		 - - - 1,205 - 1,205
Activities byothers under £1,000 423 - 423 778 - 778
Total 423 - 423 1,983 - 1,983
Adopt apuppy & regular donations
Donations - GA 12,597 - 12,597 5,653 - 5,653
Donations - No GA 2,289 - 2,289 1,867 - 1,867
Total 14,886 - 14,886 7,520 - 7,520

15

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

Donations and Gifts (continued):

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Gifts - Giftaid
D Court 1,304 - 1,304 1,668 - 1,668
Other Gifts under £1,000 3,550 - 3,550 6,189 - 6,189
Total 4,854 - 4,854 7,857 - 7,857
Gifts - No GiftAid
Other Gifts under £1,000 1,250 - 1,250 1,774 - 1,774
Total 1,250 - 1,250 1,774 - 1,774
Online Giving
Facebook 1,897 - 1,897 1,479 - 1,479
Online Givingunder £1,000 1,530 - 1,530 2,727 - 2,727
Total 3,427 - 3,427 4,206 - 4,206
Total Gifts 24,840 - 24,840 23,340 - 23,340
Collection Pots & Boxes
Collection Pots
Collection Boxes under £1,000 4,129 - 4,129 3,888 - 3,888
Total 4,129 - 4,129 3,888 - 3,888
Card boxes GA 128 - 128 395 - 395
Card boxes no GA 159 - 159 598 - 598
Total 287 - 287 993 - 993
Gift Aid donation tax reclaimed 5,661 - 5,661 4,996 - 4,996
Donations & Gifts Total 57,861 - 57,861 55,535 - 55,535

Grants and Legacies:

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Legacies & In Memory
A Greig - - - 29,776 - 29,776
E Peace 500 - 500 - - -
M Bates 10,000 - 10,000 - - -
R Brown 120,000 - 120,000 5,000 - 5,000
P Murphy– In Memory 215 - 215 1,889 - 1,889
In Memoryunder £1,000 734 - 734 1,403 - 1,403
Legacy Total 131,449 - 131,449 38,068 38,068

16

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

Grants and Legacies (continued):

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Grants
Adrian Swires Charitable Trust - - - - 25,050 25,050
Charles Lewis Foundation - 5,420 5,420 - - -
Delphie Lakeman Trust 500 - 500 250 - 250
Derrill Allatt Charitable Foundation 15,000 - 15,000 - - -
GKN - - - - 1,000 1,000
Herapath Shenton Trust 5,000 - 5,000 5,000 - 5,000
Island Roads Foundation - - - - 14,000 14,000
Park FamilyCharitable Trust - 2,500 2,500 5,000 - 5,000
Screwfix Foundation - - - - 5,000 5,000
Seymour Cole Wills Trust 2,000 - 2,000 - - -
St James Place Foundation 2,500 - 2,500 - - -
TK Maxx & Homesense Foundation - - - 2,000 - 2,000
Westmont School Old Girls 985 - 985 - - -
Wolfson - - - - 30,000 30,000
Yorkshire BuildingSocietyCharities Trust - - - - 954 954
Grants under £500 - - - 500 - 500
General Grants Total 25,985 7,920 33,905 12,750 76,004 88,754
Covid Rescue Grants
Beaulieu Beaufort Foundation 1,500 - 1,500 1,500 - 1,500
BettyMessenger Charitable Foundation 1,000 - 1,000 2,000 - 2,000
Bexhill Tennis Club - - - 25 - 25
Childwick Trust 5,000 - 5,000 - - -
David Solomon Charitable Foundation 1,000 - 1,000 - - -
Douglas Arter Foundation 500 - 500 500 - 500
Edward GostlingFoundation - - - 5,000 - 5,000
Gledswood Charitable Foundation 2,000 - 2,000 - - -
High Sheriff/WightAid - - - 500 - 500
John Ackroyd Charitable Trust - - - 2,500 - 2,500
Lynn Foundation - - - 500 - 500
Misselbrook Trust 2,000 - 2,000 - - -
M J ChampCharitable Foundation 2,000 - 2,000 2,000 - 2,000
National Lottery - - - 10,000 - 10,000
Neighbourly- M & S - - - 400 - 400
Raleigh Ltd 100 - 100 300 - 300
Rosenbaum Charitable Trust - - - 400 - 400
Royal Societyof St George 1,000 - 1,000 500 - 500
Stan Vidler Memorial Trust - - - 400 - 400
Truemark Trust - - - 6,000 - 6,000
Yusef Foundation - - - 1,000 - 1,000
WightAid Foundation 500 - 500 - - -
Covid Rescue Grants Total 16,600 - 16,600 33,525 - 33,525
Grants Total 42,585 7,920 50,505 46,275 76,004 122,279

17

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

3 FUNDRAISING ACTIVITIES

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Events Organised byus(see below) - - - 380 - 380
Events organised byothers(see below) 2,637 - 2,637 249 - 249
Raffles 277 - 277 - - -
Own Trained Classes 2,944 - 2,944 1,590 - 1,590
Merchandise 6,486 - 6,486 5,189 - 5,189
Recycling 3,513 - 3,513 2,938 - 2,938
CharityShopsales(see below) 106,570 - 106,570 63,779 - 63,779
CharityShopIOW Council Covid Relief 38,504 38,504 49,668 49,668
Total 160,931 - 160,931 123,793 - 123,793

Events and Charity Shops:

Events and Charity Shops:
Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Events Organised by us
Other own events under £1,000 - - - 380 - 380
Total - - - 380 - 380
Events Organised by others
Fetes & Fairs 2,547 - 2,547 38 - 38
Talks & Demos 90 - 90 211 - 211
Others' events under £1,000 - - - - - -
Total 2,637 - 2,637 249 - 249
Charity Shop Sales
Shanklin CharityShopSales 23,455 - 23,455 11,494 - 11,494
Shanklin Auction CharityShopSales 40,486 - 40,486 25,699 - 25,699
Newport CharityShopSales 41,973 - 41,973 26,393 - 26,393
TC CharitySales 656 - 656 193 - 193
Total 106,570 - 106,570 63,779 - 63,779
Charity Shop IOW Council Covid Relief
Shanklin CharityShop 11,002 - 11,002 11,334 - 11,334
Shanklin Auction CharityShop 11,002 - 11,002 11,334 - 11,334
Newport CharityShop 16,500 - 16,500 27,000 - 27,000
TC Charity - - - - - -
Total 38,504 - 38,504 49,668 - 49,668

18

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

4 COSTS OF GENERATING FUNDS Voluntary Income Generation:

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
FundraisingCost 7 941 - 941 3,413 - 3,413
TrainingCentre 7 5,334 - 5,334 4,965 1,988 6,953
Admin Costs 7 9,189 - 9,189 1,251 - 1,251
Total 15,464 - 15,464 9,629 1,988 11,617

Fundraising Activities:

Fundraising Activities:
Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
FundraisingCosts 7 47 - 47 134 - 134
CharityShops 7 99,752 - 99,752 62,363 - 62,363
CharityVan 7 2,797 1,154 3,951 1,397 2,309 3,706
TrainingCentre 7 6,109 - 6,109 4,216 1,988 6,204
Admin Costs 7 6,765 - 6,765 532 - 532
Total 115,470 1,154 116,624 68,642 4,297 72,939

5 CHARITABLE ACTIVITIES

Notes Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
PuppyAcquisition 20,068 - 20,068 7,417 - 7,417
Puppyand DogFood 12,678 - 12,678 11,442 - 11,442
Health 20,688 - 20,688 15,831 - 15,831
Equipment 7,601 - 7,601 9,826 - 9,826
Volunteer Costs 457 - 457 106 - 106
Trainer Costs 59,713 - 59,713 29,836 - 29,836
Recipient Support Costs 10,927 - 10,927 4,186 - 4,186
TrainingCentre 7 18,335 16,650 34,985 51,739 61,424 113,163
Admin Costs 7 31,439 - 31,439 20,784 - 20,784
CharityVans 7 29,724 7,000 36,724 4,191 744 4,935
Total 211,630 23,650 235,280 155,358 62,168 217,526

6 GOVERNANCE COSTS

The charity was fortunate to have its Governance activities, e.g. legal advice, accountancy services, trustees' duties, provided at £nil cost during 2012 and 2013. The only governance costs incurred since 2014 were for the Independent Examiner.

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2021
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020
£
Independent Examiner 900 - 900 900 - 900
Total 900 - 900 900 - 900

19

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

7 SUPPORT COSTS

Support costs not directly attributed to specific headings have been allocated to activities using estimates deemed appropriate by the trustees on a basis consistent with use of the resources as set out below.

Admin costs:

Voluntary
Income
Generation		 Voluntary
Income
Generation		 Fundraising Fundraising Charitable
Activities		 Charitable
Activities		 Total
2021
£		 Total
2020
£
£ % £ % £ %
Consumables 4,847 20 2,423 10 16,964 70 24,234 7,193
Fees - - - - 1,449 100 1,449 4,744
Admin Support 4,342 20 4,342 20 13,026 60 21,710 10,630
Total 9,189 6,765 31,439 47,393 22,567

Training Centre:

In September 2014, the charity took a lease on a hangar at Sandown airport to replace the part-time hired hall and full-time office space. The hangar is referred to as the Training Centre. It provides excellent training and meeting spaces as well as offices for admin and fundraising. The Training Centre costs have been allocated to activities as shown in the table below.

Note: Due to Covid the allocation changed as there was very limited fundraising.

Voluntary
Income
Generation		 Voluntary
Income
Generation		 Fundraising Fundraising Charitable
Activities		 Charitable
Activities		 Total
2021
£		 Total
2020
£
£ % £ % £ %
Services 480 10 240 5 4,079 85 4,799 5,087
Lease 4,241 20 5,301 25 11,662 55 21,204 15,848
Equipment 45 5 - - 859 95 904 30,814
Maintenance 568 5 568 5 10,225 90 11,361 39,757
Upgrades - - - - - - - 18,494
Leasehold Improvements Amortisation 8,160 100 8,160 16,320
Total 5,334 6,109 34,985 46,428 126,320

20

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

Fundraising Costs:

Voluntary
Income
Generation		 Voluntary
Income
Generation		 Fundraising Fundraising Charitable
Activities		 Charitable
Activities		 Total
2021
£		 Total
2020
£
£ % £ % £ %
Consumables 891 95 47 5 - - 938 137
Equipment 50 100 - - - - 50 840
Fees - - - - - - - 20
Volunteer Costs - - - - - - - -
FundraisingSupport - - - - - - - 2,550
Total 941 47 - 988 3,547

Charity Vans:

Charity Vans:
See note 8 Voluntary
Income
Generation		 Fundraising Charitable
Activities		 Total
2021
£		 Total
2020
£
£ % £ % £ %
Trainers’ Vans
Depreciation - - - - 22,554 100 22,554 744
Insurance - - - - 3,397 100 3,397 791
Maintenance - - - - 10,773 100 10,773 3,400
Fundraisers’ Van
Depreciation - - 1,155 100 - - 1,155 2,309
Insurance - - 678 100 - - 678 264
Maintenance - - 2,118 100 - - 2,118 1,133
Total - 3,951 36,724 40,675 8,641

Charity Shops:

In May and July 2014, the charity took on the lease of two charity shops, in Sandown and Shanklin respectively. The smaller charity shop in Sandown was closed at the end of 2017 when the full-time volunteer manager retired. The charity shop in Shanklin continued to be run by a volunteer manager until June 2019 when she retired and we took on a paid manager. In June and July 2018, the charity took on two larger charity shops, in Newport and Shanklin. The managers of these shops are paid. All the costs are directly attributed to Fundraising. The cost breakdown is shown below.

Voluntary
Income
Generation		 Voluntary
Income
Generation		 Fundraising Fundraising Charitable
Activities		 Charitable
Activities		 Total
2021
£		 Total
2020
£
£ % £ % £ %
Services - - 3,264 100 - - 3,264 2,073
Lease - - 21,908 100 - - 21,908 17,618
Equipment - - 272 100 - - 272 1,348
Maintenance - - 665 100 - - 665 8,102
Support - - 73,643 100 - - 73,643 33,222
Total - 99,752 - 99,752 62,363

21

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

8 FIXED ASSETS

In September 2014 and 2016 the charity purchased two vans for the ability dog trainers with a grant from The Kennel Club and Red Funnel respectively. A third, second-hand van was also purchased in 2016 with charity funds. All the costs are directly attributed to charitable activities. In November 2018 the charity purchased a fourth van specifically for fundraising activities including carrying equipment to fetes and fairs throughout the year and supporting the charity shops with collections and deliveries of furniture. This van was purchased with a grant from the Swire Foundation Trust.

In January 2021 the charity purchased an old Vauxhall van for temporary use by a new trainer. This was sold for the purchase price in July, when two new electric Kangoo vans were purchased, the second was for a second new trainer. One of these electric vans was partly funded by a grant from Island Roads (60%). A legacy from R Brown funded the rest and the second van (non-restricted).

Depreciation rates are calculated to write off the cost of the fixed asset, less its estimated residual value, over its expected useful life. This is based on 50% year on year to relate to the current net book value. The first and second vans were fully depreciated in 2018 and 2020 respectively at five years old. The third van was fully depreciated in 2016. The fundraiser’s van will be fully depreciated in 2022, and the two new electric vans in 2025. The original cost of the vans totalled £97,871, the depreciation to date totalled £74,163 and the resulting net book value was £23,708.

During the financial year ending 31[st] December 2019, the charity purchased the Freehold shop premises at 104 Regent Street, Shanklin, Isle of Wight for the total of £65,000 which was previously rented by the charity. The property is currently holding its value at £65,000 with zero depreciation.

In addition, in 2019 the charity spent £34,000 upgrading the Training Centre which included the creation of internal rooms for offices and storage, installation of heating for the large training hall, wheelchair access and external escape stairs. As the property is leased, the amortisation has been calculated over five years (50% year on year). The fixed asset value is currently £8,160.

22

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

9 DEBTORS

Total
2021
£		 Total
2020
£
Gift Aid Donations Tax Reclaim 2,506 4,232
Prepayment insurance(ii) 1,280 865
Lease rental for TrainingCentre(i) 5,000 5,000
IOW Council Covid Relief - Shanklin Shop - 1,334
Loan – Shanklin Auction Shop (iii) 52,500 60,000
Other Debtors 320 -
Total 61,606 71,431

Debtors notes:

10 CREDITORS

Total
2021
£		 Total
2020
£
Governance Costs 900 900
Fuel Genie(fuel for the vans) 453 -
Island Vet Care 256 946
Lease accrual – Shanklin Auction Shop (i) 2,610 2,610
Other Creditors 464 767
Total 4,683 5,223

Creditors notes:

23

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

10 CREDITORS (CONTINUED)

CONTINGENT LIABILITIES

Total
2021
£		 Total
2020
£
WorkingAbilityDogSupport(i) 165,000 135,000
Health Insurance(ii) 48,000 37,000
Total 213,000 172,000

Contingent liability notes:

At the end of 2021, the cash reserves were £199,899. This is currently less than the preferred contingent liabilities, but still provides a limited buffer.

24

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

The net assets of £353,690 includes a loan of £52,500 (to Hana Johnson) and restricted assets of £17,029 of which £8,155 is the proportion relating to the net book value of two charity vans, £954 is for the purchase of an Evacuchair in 2022, and £7,920 is for the purchase and training of two Ability Dog puppies in 2022.

12 MOVEMENT IN FUNDS

Movement in Funds Movement in Funds
Fund As at
1stJanuary 2021
£		 Incoming
£		 Outgoing
£		 As at
31st December 2021
£
Unrestricted Funds:
General Fund		 287,299 392,826 343,464 336,661
Restricted Funds:
Adrian Swire: Fundraisers’ Van (Fixed Asset)
Island Roads: Trainers Electric Van (Fixed Asset)
Adrian Swire: Heating & Flooring
GKN: Flooring
Screwfix Foundation: Flooring
Yorkshire Building Soc: Charitable Trust: EvacuChair
Charles Lewis Foundation: Ability Dog Puppy
Park Family Charitable Trust		 2,309
14,000
10,650
1,000
5,000
954
-
-		 -
-
-
-
-
-
5,420
2,500		 1,154
7,000
10,650
1,000
5,000
-
-
-		 1,155
7,000
-
-
-
954
5,420
2,500
Restricted Total 33,913 7,920 24,804 17,029
Total Funds 321,212 400,746 368,268 353,690

25

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

13 TRUSTEES EXPENSES AND RELATED PARTY TRANSACTIONS

There were no reimbursements of expenditure made to any trustee during 2021.

14 STAFF COSTS AND AVERAGE NUMBER OF EMPLOYEES

There were no emoluments in excess of £60,000 made during 2021.

The average number of employees for the year was 0 (2020 – 0). All paid personnel are self-employed. The average number of self-employed workers for the year was 9 (2020 – 9). However, Covid disrupted working hours significantly.

15 CAPITAL COMMITMENTS

There were no capital commitments during 2021.

16 LEASING AGREEMENTS

The lease of the property Ability Dogs 4 Young People IoW Training Centre, Sandown Airport, Isle of Wight was renewed and extended on the 1[st] September 2019.

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year £20,000 Between one and five years £80,000

In more than five years the remaining terms of the lease will be 15 years, the annual rent will be reviewed on the 29[th] September 2024.

26