Charity registration number.. 1164009 Animal Behaviour Training Council Annual Report and Financial Statements for the Year Ended 31 December 2023
Animal Behaviour Trainlng Council Contents (continued) Referen and Adminislralive Details Trustees. Report 2105 Statèment of Trustees, Responsibilities Independent Examinerfs Report Statement of Financial Activities B81ance Sheet Notes to the Financial Stslements 10t016
Animal Behaviour Training Council Reference and Administrative Details Chairnian H Burrows Trustees C J Laurence J Harrison H Burrows M S Freeman, resigned 08 June 2023 L Hewison, resigned 21 April 2023 L Holl&, resigned 08 June 2023 F R Cooke J Williams S J White, resigned 08 June 2023 D J Montgomery H Grice L E Johnson, elected 08 June 2023 S Jones, elected 08 June 2023 S Ismail, elected 08 June 2023 N J MeLéod, elected 08 June 2023 Winchester House Deane Gate Avenue Taunton Somerset TA21 2UH Principal Office Charlty Registration Number 1164009 Accountants Milsled Langdon LLP Motivo House Yeovil Somersel BA20 2FG Page I
Animal Behaviour Training Council Trustees, Report The trustees PTesenl the annual report together with the financial statements of the charty for the year ended 31 December 2023. Oble¢tives and activities Objects and aim5 The Animal Behamour Training Council serves the following bNo charitable aims.. 1. To promote humane practice in the training and behaviour therapy of animals and,. 2. To lobby for improvement8 in animal wèlfare related lo behaviour and tr8ining of said animals. They are achieved by". Setting. overseeing and monl(oring standards of professional competence in the practice of behamour therapy 8nd training of animals. Coordinating and hatmonising the activities of organisalions directly éngaged in the promotion of such standards within different 8reas of this sector. Providing information and a point of contact for other agencies more widely connected wlh animal welFare. Promoting high qualty, relevant behaviour and training education. Promoting ethical Tesearch into human-animal inlerdctions, animal behaMDur and psychological welfare. Public benefit The trustees confim that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard lo the public benefit guidance published by the Charty Commission for England and Wales. Use of volunteers The charrty is run by a very active and committed group of volunteers who make up the trustee Board supported by our very efficient Secrelanal provided by Val Harvey and now also by Helen Wilson. The trustees are also supported by a small band of volunteers who sil on the sub-committees establishe a few years ago. Many of the volunteers are busy practrtioners and academics who give their lime freely to éstablish and run the Council's activities such as.. recognising the content of educational programmes in relation to the underpinning knowledge required to qualify foi one of the ABTC Standards,. ensuring effective assessment prOu[es", and establishing systems to assess prior experience and learning. Page 2
Animal Behaviour Training Council Trustees. Report (continuèd) Achievements and perfornianc¢ The value of a paid Secretarial continues to underpin the higher level of activity and efficiency with which the Council 15 run. Val Hatvey provides a rnost effective support lo trustees providing lime responses to incoming mail as well as ensuring the Register is LJP lo date and keeping the trustees on their toes. Her WOTkload has increased to such an extent this year that we now also employ the services of Helen Wilson to take on the administration of the assessment processes. The establishment of the Accredit Prior Experience and Leaming IAPEL) system as an allemative pathway Into becoming an AB TC practitioner has been a great success. 24 c2ndidales have applied for consideration and are making their way through the assessment process wlh 14 hamng so far been assessed as compliant and Progressing to the Practical Assessment. The 8bilily lo enter through APEL also widens the accessibility of the sector to a variety of candidates. In parallel we have been working on improwng our dThiersty and inclusivity. The DEI group has produced a vaiiety of material lo assist praclilioners and their clients. The most important is the addition of Sign Solutions lo aid those th hearing issues and that will go IDie in January 2024. The rollin9 pr(e$S of periodic evaluation of courses and assessment procedures has continued. Additional practitioner organisations and courses have been added to increase the breadth of our work. The work to acquire accredilalion for practitioners LJnd6r ISO 17024 has continued. Following a very lengthy process of discussion and updating with an advisor from UKAS we have asked for preliminary inspection. This tumed LJP very considerable Work to ensure that we compty wlh each of over hundred conditions and this will delay inspection. We still hope lo have that complete by the end of April so that Council can make an infomied decision on whether lo go ahead with accredilalion. We
re well aware that the decision will have significant financial and organisational implications for the
charity and must therefore be very carefully evaluated. The Programme Recognition Committee continues to work hard to evaluate courses and this has provided an addbtional income as well as helping lo recruit additional members. Their work continues and new courses are regularly being recognised. The project to encourage Veterinary Nurses to consider career developmént in ITaining and behaviour was established by the British Veterinary Nursing Association IBVNAI this year In partnership with ABTC has continued lo go from strength to strength. That has resulted in a signrficanl income from the profit share of £4,803 and another payment will be due early in 2024. Paye 3
Animal Behaviour Training Councll Trustees, Report (continued) Financial review Income for the year was £37,661 an increase on 2022 1£20,9651 as Registration fees were again charged and increased. Expenditure was £33.330 12022.. £19,725) which is in line with the budget. This net income was £4.331 in line with our bre8k-even budget. The charivs funds are held in interest bearig accounts with Lloyds Bank. Under the charitys governing document, the charity has the power to make any investments which the trustees see fit. The trustees have assessed the rnajor risks lo which the Gharty is exposed and are s8tisfied that systems are in place lo mitigate exposure to the major risks. The charity has no reserves policy because we have not intended to maintsin reserves apart from an operating reserve. As the Council grows in 8Ctnity it may be necessary to establish a fomial reserve in the future. At the d*e of approving the report and accounts, there are no uncertainties about the charty's abilty to continue as a going concern. There are no funds or subsidiary undért8kings that aTe materialty in deficit. Plans for future periods Aims and key objectives forfuture periods Every year seems lo be more busy than the last and that continues to increase ITUStees' and other volunteers, workload. Following a strategy day in the summer we agreed lo add 8n additional person lo our Secretarial. Following a very competitive interview Process Helen Wilson joined us in the autumn and she has made a significant difference to the efficiency of OLJr assessment processes. However rt is clear that asking volunteers to give up very significant time to the charity is not ¢ompatible wrth full time employment and a famity and we will need to think again 8bout paying additional people with behavioural expertise to undertake some of the WDd(. Wrthout question the main aim for 2024 is lo resolve the application for UKAS accreditation of ABTC to allow us lo certrfy our praclrtioners. We consider we now have in place the necessary systems to comply wrth the standards. But theTe are additional implicAtions on which we can only move forward once the decision to be areiled has been made. In particular they relate lo how the charity interacts with praclilioners on the Register and, above all, the financial impltcalions of accredf(ation. After the Roy81 College of Veterinary Surgeons IRCVSI deuded not to pursue their AcGreditation model ot regulation of paraprofessionals we were surprised that a discussion about regulation of a part of the training and behaviour sector started. The basis for the discussion is whether behavioural modification could be an act of veterinary surgery as defined under the Veterinary Surgeons Act 1966. The charty's view is that regulalioTI should appfy across the whole sector and that cherry picking one particular group will be counter-productive. The discussion continues in an RCVS working group. We have identified a potential gap in our Standards for those wrth behaviour and training skills working in res¢u& 2nd re-homing organisations A working group of the interested charities has drafted an additional standard and trustees will consider ils inclusion oncè the UKAS work has been completed. P09e 4
Anlmal Behaviour Training Council Trustees, Report (continued) Structure. governance and management Nature of goveming document The Chanty is a Char(table Incorporated Organisation govemed by a constitution adopted on 16 October 2015. Organisational structure Trustees who served during the year and up lo the dale of signature of the financial slalements were.. H Burrows Ichair) F R Cooke M S Freeman, Tes1gned 8 June 2023 H Grice J Harrison L Hewison. resigned 21 April 2023 L Hoile, resigned 8 June 2023 C J Laurence D J Montgomery J Williams S J White. resigned 8 June 2023 L E Johnson, elected 8 June 2023 S Jones, elected 8 June 2023 S Isrnail, elected 8 June 2023 N J McLeod, elected 8 June 2023 Trustees are elected by voting Council membèrs by postal lelectronicl vole and announced at the AGM. The board of trustees has the power lo appoint Iruslees but that power has not been used to date. No external body or any other person is entitled to appoint a trustee. Thè committee structure is functioning well with all of them Teporting to the full trustee meetings. Committees are.. APEL, General Purposes and Finance, Membership Application, Praclilioner Assessment, Programme Recognition, Social Media, Events and Diversity Equity and Inclusivity. The structure provides for more focussed di5CU5sion on specific subject areas and the involvement of some experts who are not trustees. No governance and management details are exempt from disclosure_ The annual report was approved by the Iruslees of the charity on behalf by.. and signed on its C J Laurence Trustee Page 5
Animal Behaviour Training Council Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees. Teport and the financial statements in accordance with the United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practi) and applicable law and regulations. The law applicable to charities requires the Iruslees to prepare financial statements for each financial year whiGh give a true and fair view of the stale of affairs of the Gharity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements. the trustees are required to. select suitsble accounting policies and then apply them consistenlty", observe the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting stsndards have been followed, subject to any material departures disclosed and explained in the financial statements," and prepare the financial statements on the going concem basis unless rt is inappropriate lo presume that the charity will continue in business. The trustees are responsible for keeping proper acGOUnting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011. the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The ttustees are also responsible for safeguarding the assets of the charity and henGe for taking reasonable steps for the prevention and detèction of fraud and other irtegularities. The trustees are responsible for the Maintenan and integrity of the corporate and finan81 information inGluded on the charity's website. Legislation governing the preparation and dissemination of financial slalemenls may drffer from legislation in other jurisdictions. Approved by the trustees of the charity on signed on its behalf by.. CJL8 Trustee nce Pag8 6
Animal Behaviour Training Council Independent Examiner's Report to the trustees of Animal Behaviour Training Council I report lo the trustees on my examination of the accounts of Animal Behaviour Training Council for the year ended 31 December 2023. Responsibilities and basis of report As the charity's trustees of Animal Behaviour Tmining Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act'l. Having Satisfied myself that the accounts of the Charity are not required to be audited and are eligible for independent examination, I report in respect of my examination of the Animal Behaviour Training Council's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause to believe that In any material respect.. 1. accounting records were not kept in respect of Animal Behaviour Training Council as required by section 130 of the Act., or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view, which is not a maller considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be dfftwn in this reF)Ort in order to enable a proper understanding of the accounts to be reached. lan Peter Lloyd FCCA Milsled Langdon LLP Molivo House Alvinglon Yeovil Somerset BA20 2FG 4 June 2024 Page 7
Animal Behaviour Training Council ststement of Financlal Activities for the Year Ended 31 December 2023 Unrestricted funds Restricted funds Total 2023 Total 2022 Note ID¢om• and Endowmonts from: Donations and legacies Charitable activ((ies Other trading activitias Investment income 1,598 4,280 23,725 208 7,850 9,448 4,280 23,725 208 137 2,700 18,118 10 Total Income 29,811 7,850 37,661 20,965 Expènditure on= Charitable activities 130,7981 2,5321 33,3301 19,725 Total expenditure Net lexpendilurellincome Net movement in funds 130,798 2,532 33,330 19,725 1987 5,318 4,331 1,240 198n 5,318 4,331 1,240 Reconclllation of funds Totsl funds brought forward Total funds carried forward 19,734 19,734 18,494 11 18,747 5,318 24,065 19,734 All of the charty's 8ctivrties derive from continuing operations during the abovè periods. The funds breakdown for December 2022 is shown in note 11. The notes on pages 10 to 16 form an integral part of these fin8n¢ial statements. Page 8
Animal Behaviour Training Council (Registration number: 1164009) Balance Sheet as at 31 December 2023 2023 2022 Note Currènt assets Cash al bank and in hand 27,150 20,642 Creditors.. Amounts falling due wlthln one year 10 (3,0851 908 Net assèts 24,066 19,734 Funds of the charlty: Restricted Income funds Restricted funds 5,318 Unrestricted Income funds Unrestricted funds 18,747 19,734 Total funds 11 24,085 19,734 The financial slalements on pages 8 to 16 were approved by the trustees. and aulhorised for issue on .>l.-..<-..2*and signed on their behalf by.. C J Laurence Tnjstèè The notes on pages 10 to 16 fomi an integral part of these financial statements. Page g
Animal Behaviour Training Council Notes to thè Financial Statements for the Year Ended 31 December 2023 1 Accounting policles ststemant of compliancè The financial statements have been prepared in accordance with ACntIng and Reporting by Charities." Statement of Recommended Practice applicable to charities pieparing their 8ccounts in accordance with the Financial Reporting Standaid applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191 (Charities SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10212nd the Charities Act 2011. Basis of preparation Animal Behaviour Training Council meets the definition of a public benefit enlty under FRS 102. The accounts (financial slatementsl have been prepared under the historical cost convention with items rewgnised at cost or transaction value unless otherwise stated in the Televant notelsl to these accounts. Exemption from preparing a cash flow ststement As allowed by the Charities SORP IFRS 1021 the trustees have optéd.not lo include 8 slalement of cash flows due to the size of the charity. Going concern The Iruslees consider that there are no material unrtaintieS about the charitys ability to continue as a going concem. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are ol a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be reiVed and the amount can be measured wrth sufficient reliabilty. Donations and legacies Donations and le9aGies are recognised on a reIVable basis when receipt is probable and the amount can be reliably measured. Expendlture All expenditure is recognised once there is a legal or conslruclive obligation to Ih3t expenditure, il is probable settlement is required and the amount can be measured reliably. All costs are allocated lo the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciatw)n charges alloc2ted on the portion of the asset's use. Other support costs are allocated based on the spre8d of staff eosts. Charitable activities Charitable expenditure comprise5 those costs incurred by the charity in the delivery of its activities and services for ils beneficiaries. 11 includes both costs that can be all¢)cated directly to such activities and those costs of an indirect nature necessary lo support them. Page10
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Support costs Support costs include central functions and have been allocated lo activity cost categories on a basis consistent with the use of resources. for exsmple, 8lloc2ting property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Governance costs These include the costs attributable lo the chariws compliance with conslilLrtional and slalulory requirements. including audit, strategic management and trustee's meetings and reimbursed expenses. Taxation The charity is considered lo pass the lesls sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of 8 charitsble company for UK corporation tax purposes_ Accordingly. the charity is potentialty exempl from laxalion in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the CorpDr8tion Tax Aet 2010 Dr Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Cash and cash equlvalents Cash and ¢ash equivalents comprise cash on hand and call deposits, and other short-term highty liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted income funds are general funds that are available for use at the Iruslees discretion in furtherance of the objectives of the chaTIty. ReslriGted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose_ Financial in$tnJments The charity only holds basic financi21 inslrumenl$ as dèfined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows", Financial assets trade and other debtors are basic financial instruments and are debt instruments measured st amortised cost. Prepayments are not financial instruments. Cash al bank- is classified as a basic financial instwment and is measured at face value. Financial liabilities trade creditors. accruals and other creditor$ are frn¥nciJl instruments, and are measured at amortised cost. Taxation and social secLJrity are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already takèn placè and there is an obligation lo delDier services rather than cash or another financi81 instrum8nt. Po9¢11
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 2 Income from donatlons and legacies Unrestricted funds General Restricted funds Total 2023 Totsl 2022 Donations and legacies.. Donations from indwiduals 1,598 7,850 9,448 137 1,598 7,850 9,448 137 £1,598 12022 £137) of the income above was attributable to unrestricted funds and £7,85012022 - £Nil) attributable to restricted funds. 3 Income from charitable activltles Unrestricted funds General Total 2023 Total 2022 Assessment income 4,280 4,280 2,70D All of the income above was attributable lo unrestricted funds in 2023 and 2022. 4 Income from other trading activities Unrestricted funds General Total 2023 Totsl 2022 Trading Income.. Profil share from BVNA Sales of goods and servi Membership subscriptions and registrations 4,803 20 18,902 4,803 20 18,902 24 18,094 23,725 23,725 18,118 All of the income above was attributable lo unreslri¢ted funds In 2023 and 2022. Page 12
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 5 Investment income Unrestricted funds General Total 2023 Totsl 2022 other investment income 208 208 208 10 All of the income above was 8ttributable to unrestricted funds in 2023 and 2022. 6 Expenditure on charitable activitlOS Unrestricted funds Gèneral Restricted funds Total 2023 Total 2022 Notè Allocated support costs Governance ¢osls Assessment costs 23,817 4,544 2,437 2.532 26,349 17,244 1,881 600 2,437 30,798 2,532 33,330 19,725 Unrestricted funds General Restricted funds Total 2023 Total 2022 Insurance Memberships and subscriptions Website and marketing SeGrelarial expenses Govemance costs Assessments costs Application costs 302 1,173 5,590 16,752 302 1,173 5,590 17,484 4.544 2,437 1,800 254 570 4,123 12,297 1,881 600 732 2,437 1,800 2,532 30,798 33,330 19,725 £30,798 12D22 £19,725) of the income above was attributsble lo unrestricted funds and £2,532 12022 £Nill 8ttribLJtable lo restricted funds. Page 13
Animal Behaviour Training Council Notes to th8 Financial Statements for the Year Ended 31 December 2023 (continued) 7 Anatysis of governance and support costs Govgrnance costs Unrestricted fund5 Gen&ral Total 2023 Total 2022 Independent examiner fees Examination of the financial statements Other fees paid to examiners Trustees remuneration and expenses Legal fees Other governance StS 1,440 1,675 674 420 335 1,440 1,675 674 420 335 914 932 35 4,544 1,881 8 Trustees remuneration and expenses No travel expenses were reimbursed to trustees during the year. During the ye8r the charity made the following transactions wrth Iruslees-. E A McBride £Nil12022' £140) of expenses were reimbursed lo E A McBride during the year. J Williams £5712022.. £2981 of expenses were reimbursed lo J Williams during the year. C J Laurence £9212022. £2681 of expenses were reimbursed to C J Laurence during the year. L Hoile £12412022.. £2261 of expenses were reimbursed lo L Hoile during the year. H Grice £16312022.. £Nill of expenses were reimbursed lo H Gr1 during the year. J Harrison £13612022". £Nill of expenses were reimbursed to J Harrison during the year. N J McLeod £10312022.. £Nill of expenses were reimbursed lo N J McLeod during the year. No trustÈÈs, nor any persons connected with th8m, have reNed any Temuneralion or benefits from the charity during the year. Page 14
Animal Behaviour Tralnlng Council Notes to the Financial Statements for the Year Ended 31 December 2023 (contlnued) 9 Cash and cash equivalents 2023 2022 Cash at bank Short-lerni deposits 279 26,871 329 20,313 27,150 20,642 10 Crgdllors.. amounts falllng due wlthln one year 2023 2022 Accruals 3,085 908 11 Funds Balance at 31 December 2023 Balance at 1 January 2023 Incoming resources Resources èxpènded Unrestricted funds General General 19,734 29,811 130,798} 18,747 Restyleted funds UKAS 7,850 {2,532) 5,318 Total funds 19,734 33,330 24,065 Balance at 31 December 2022 Balance at 1 January 2022 Incoming resources Resources expended Unrestrfctod funds General General 18,494 20,965 119,7251 19,734 The specrfic purposes for which the funds are to be applied are as follows.. Unrestricted funds are used for the furtherance of the charitable objects. Restricted funds are funds Teceived for specific purposes and are in respect of the charity becoming accredrted by UKAS. Page 15
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 12 Analy51s of net assets between funds Total funds at31 Decèmber 2023 Unrestricted funds General Restricted funds Current assets Current liabilities 21,832 13,085 18,747 5,318 27,150 13.085 24,065 Total nel assets 5,318 Total funds at31 December 2022 Unrestrlcted funds Gen8ral CuFrenl assets CurTent liabili(ie$ 20.642 908 20,642 1908 Total net assets 19,734 19,734 13 Relatod party transactions Apart from the trustees expenses disclosed in note 8, there were no other related party transactions in the year. Page 18