## **The Seeing Dogs Alliance**
## **Report of the Trustees and Financial Statements for the year ended 31 December 2023**
The trustees of The Seeing Dogs Alliance present their Report and Financial Statements for the year ended 31 December 2023. The financial statements comply with the Charities Act 2011, the Constitution of the Charity, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015.
## **1. Charity reference and administration details**
The Seeing Dogs Alliance operates under the abbreviated name of Seeing Dogs. Seeing Dogs is a registered charity (number 1156790). Its principal address is 18 Court Lodge Road, Gillingham, Kent. ME7 2QU.
## **Trustees**
The trustees serving at 10 October 2024 were as follows:
Liam Flynn - Chair Gill Sheppard – Honorary President Mark Corrigan – Treasurer Pamela Megahey Kirsten Roberts – Secretary Melissa Robson – Social Media and Communications Caroline Stanfield
## **2. Structure, governance and management**
Seeing Dogs is a charitable incorporated organisation (CIO), established on 24 April 2014, having been converted from an unincorporated association. It is governed by a constitution for a CIO with voting members other than its charity trustees, which was last amended1 on 14 October 2014.
If the CIO is wound up, each member of the CIO is liable to contribute to the assets of the CIO such amount (but not exceeding £5) as may be required for the payment of the debts and liabilities of the CIO, contracted before that person ceases to be a member, for the costs, charges and expenses of winding up, and for adjustment of the rights of the contributing members among themselves.
Trustees are elected by the members at the Annual General Meeting. New trustees may be appointed by the existing elected trustees, and are then elected at the next Annual General Meeting.
A third of the elected trustees stand down at the Annual General Meeting, but are eligible to offer themselves for re-election. If a third does not constitute a whole number, the number nearest to a third stand down. Trustees required to stand down are those who have been in office the longest since their last election. If more than the required number to stand down meet this criterion, and the trustees cannot agree amongst themselves which of them should stand down, lots are drawn.
Trustees of the CIO do not receive any remuneration for their services to the CIO, but can claim expenses. 4 trustees claimed expenses in 2023 for travelling to Trustees’ Meetings.
Trustee applicants are made aware of their responsibilities as trustees, and are told the Charity Commission publications they should read. They are usually interviewed by two existing trustees, and are always required to attend a Trustees’ Meeting as observers, so that they and the existing trustees can judge their suitability to be trustees before being appointed.
## **Trustees’ responsibilities**
The trustees have overall responsibility for the activities of the charity, and ensure these are consistent with the charity’s constitution. The Treasurer is expected to advise the trustees on financial matters, and to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities for that period.
## **Management**
Management of the charity is the responsibility of the trustees, and this is under constant review and discussed formally by the trustees at Trustees’ Meetings, which take place every three months.
The Treasurer reports to the board at each Trustee’s Meeting on the position of the accounts at the time of the meeting.
The charity has no permanent employees. At present, three Guide Dog Mobility Instructors work for the charity on a contractual basis, training dogs and partnerships under a separate agreement for each partnership, or group of partnerships, trained. If they train more than one dog at the same time, the fee for the training of the partnerships is slightly less than the fee for training one dog and owner. They also assess puppies for their suitability to be trained as Seeing Dogs (the charity’s term for guide dogs), and supervise puppy walkers.
## **3. Objects and activities**
The objects for which Seeing Dogs was established are:
The relief of blind and partially sighted persons, in particular but not exclusively by: (1) Promoting the independent mobility of blind and partially sighted persons by providing them with guide dogs, known as “Seeing Dogs;
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- (2) Breeding, purchasing or otherwise lawfully acquiring dogs of a nature and physique appropriate for training as Seeing Dogs;
- (3) advancing the mobility and independence of blind and partially sighted persons who seek the services of the CIO by providing them with Seeing Dogs, and providing instruction in relation to the use, care and control of Seeing Dogs;
- (4) Providing mobility artefacts (primarily the long cane), and instruction in relation to their usage, if a blind or partially sighted person cannot be provided with a Seeing Dog, due to their physical or mental state;
- (5) Facilitating the training of persons selected by the CIO to become Seeing Dog trainers; and
- (6) Facilitating the production and circulation of information on Seeing Dogs, blind mobility or any other information in furtherance of the independent mobility of blind and partially sighted persons.
Our purpose is to:
- Deliver the Seeing Dog service and any other services we may provide in future.
- Break down legal and physical barriers and
- Use our expertise to ensure that Seeing Dog owners can get out and about on their own.
Although our objects include providing blind and partially sighted persons with long cane training, we shall be concentrating for the foreseeable future on training blind and partially sighted persons with Seeing Dogs. Until funds permit, we shall be referring anyone who cannot use a Seeing Dog to other organisations which provide long cane training.
We shall also not be training our own Guide Dog Mobility Instructors until we have sufficient funds.
## **Aims**
Our main aim is to raise more funds to enable us to train more partnerships. We are a member of the International Guide Dog Federation (IGDF), and Assistance Dogs UK (ADUK) which enables member charities to purchase dogs and puppies from charities which breed their own dogs, and breed an excess of puppies for their own needs, so they sell puppies and adult dogs to other charities which need them. The Chair of Seeing Dogs, Liam Flynn is a current member of the ADUK Board of Trustees.
## **Public benefit**
The trustees of the CIO have paid due regard to the public benefit guidance published by the Charity Commission. Our objects and aims fall within the subsections of the Charities Act 2011 relating to those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage. No blind or partially sighted person should be prevented from applying for a Seeing Dog due to
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financial difficulties. Although we expect our clients to maintain their own dogs, if they are unable to afford a vet’s bill, we will always try to help.
We trained 4 more Seeing Dog partnerships and placed 4 more puppies with Puppy walkers during 2023
We received several inquiries from blind people wanting a guide dog, some of which have turned into applications for Seeing Dogs.
## **Fundraising**
Total funds raised in 2023 were £123,335 compared with £77,432 in 2022.
In an attempt to maximise funding from trusts, the charity has continued with its contract with a professional fund raiser and is actively seeking additional sources of funds, and to that end have maintained the services of a Public Relations company in order to raise awareness of the charity and the service it provides.
## **4. Achievements and performance**
We trained 4 more partnerships in 2023 and there were 18 working partnerships at the end of the year. Additionally we purchased 4 more pups during the year which were placed, either with our puppy walkers or trainers. Satisfaction of our Seeing Dog owners with our service remains extremely high.
## **5. Finance**
Total incoming resources for the year were £123,335, Resources expended on charitable activities were £136,501 and expenditure on training Seeing Dog partnerships remains by far the greatest part of the charity’s costs. Spending on administration is kept to a minimal level.
Total retained funds are unrestricted and are represented by cash at bank and that held for investment purposes.
## **6. Future plans**
We trained 4 partnerships during 2023. All dogs involved the puppies placed with puppy walkers in 2022
We anticipate that this level of activity will continue for the foreseeable future, which the trustees consider to be approximately 12 months, but would increase in line with increased funding
The charity seeks to maintain its available reserves, to continue operating at the current level of activity, and this is under constant review.
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## **7. Thanks**
Following the AGM in September 2023, three new Trustees were appointed:-
Kirsten Roberts Melissa Robson and Caroline Stanfield
Liam Flynn took over as Chair of the Board at the same AGM and Gill Sheppard stepped down as Chair and was elected to the role of Honorary President for the Charity.
Neil Ewart, who served on the Trustee Board for fifteen years also signalled his intention to stand down from the Board in March 2024, which he duly did. We would like to acknowledge the vast wealth of experience Neil has brought to the organisation and the dedication he has shown to Seeing Dogs over the last fifteen years. Neil remains available as an unremunerated consultant to the Board.
Whilst we have three contracted Seeing Dogs mobility instructors (Trainers), we are carefully controlling the number of applicants we accept, to ensure there aren’t too many people waiting overly long.
Since the last AGM, we have continued to work with Siren Comms and are also taking advice from a professional fundraiser.
As always our thanks goes to our instructors, John Grave, Wendy Biss-Cooper and Susan Scott, and also to our puppy walkers, Chris and Margaret Atkins, Jane and Tony Anderson and John Ferguson.
Without these individuals we would not be able to manage.
This report was approved by the trustees on 10 October 2024, and signed on their behalf by:-
Chair, Liam Flynn
10 October 2024
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## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE SEEING DOGS ALLIANCE (Charity No 1156790) ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Set out on Pages 7 to 10**
The charity's trustees consider that an audit is not required for this year (under section 145 (1) of the Charities Act 2011 (the Act)) and that independent examination is needed.
It is my responsibility to
- examine the accounts (under section 145 of the Act),
- follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5)(b) of the Act) and
- state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 the 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 accounts.
## **Independent examiner's statement**
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept (in accordance with section 130 of the Act); and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## David Branson
………………
………………..
……………….
Date: 2 September 2024
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## **THE SEEING DOGS ALLIANCE**
## **Statement of Financial Activities Year Ended 31 December 2023**
|Note
**Income**
Subscriptions and donations
Activities for generating funds
Investment income (bank interest)
Total incoming resources
**Expenditure**
Costs of generating funds
2
Costs of Charitable activities
3
Total expenditure
N**et income/(expenditure) and net**
**movement in funds for the year**
Total Funds brought forward
**Total Funds Carried Forward**|**2023**
£
36,170
84,366
2,799
123,335
48,673
87,828
136,501
(13,166)
170,816
157,650|**2022**
£
32,983
43,789
660|
|---|---|---|
|||77,432|
|||22,809
58,055|
|||80,864|
|||(3,432)
174,248|
||157,650|170,816|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities, and all funds are unrestricted.
## **Balance Sheet – 31 December 2023**
|Current Assets
Other debtors
Cash held as an Investment
Cash at bank
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Unrestricted funds
Total Funds brought forward
Surplus (deficit) for period
Total Charity Funds|**2023**
£
1,000
152,530
4,120
157,650
-
157,650
157,650
170,816
(13,166)
157,650|**2022**
£
1,000
167,699
2,117|
|---|---|---|
|||170,816|
|||-|
|||170,816|
|||170,816|
|||174,248
(3,432)|
||157,650|170,816|
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## **THE SEEING DOGS ALLIANCE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1. Accounting Policies**
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **1.2 Income Recognition polices**
Items of income are recognised and included in the accounts when all of the following criteria are met:
● The charity has entitlement to the funds;
● any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
● there is sufficient certainty that receipt of the income is considered probable; and
● the amount can be measured reliably
For legacies, entitlement is taken as the earlier of:
● the date on which the charity is aware that probate has been granted;
● the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made
● when a distribution is received from the estate **.**
## **1.3** Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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## **1.4** Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular purpose.
## **1.5** Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **1.6** Going Concern
The trustees consider that the charity is a going concern as it has sufficient funds to continue its activities for the foreseeable future, and at least for a period of not less than 12 months.
## **2.**
## **Costs of Generating Funds**
|Fundraising and Administration
Advertising and PR
Website|2023
£
18.804
29,860
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48,673|2022
£
21,309
1.500
-|
|---|---|---|
|||22,809|
## **3. Costs of Charitable Activities**
|Dog training and equipment
Vets’ Fees
Insurance
Printing, postage and stationery
Membership Fees|2023
£
79,706
2,864
4,349
257
652
87,828|2022
£
50,563
2,448
3,761
656
627|
|---|---|---|
|||58,055|
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## **THE SEEING DOGS ALLIANCE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)**
## **4. Trustees and Related Party Transactions**
None of the trustees (nor any persons connected with them) received any remuneration or benefits from the organisation during the year.
## **5. Employees**
Seeing Dogs had no employees during the year.
## **6. Taxation**
Seeing Dogs is a registered charity and therefore exempt from taxation under s 205 of the ICTA 1988.
The Financial Statements have been approved by the trustees and signed on their behalf by:
Mark Corrigan Treasurer
Date: 10 October 2024
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