Charity regislr*ion number. 1164009 Animal Behaviour Training Council Annual Report and Financ1 Statements for the Year EThJed 31 December 2024
Animal Behaviour Training Council Contents (continued) Reference and Administratwe Detsils Trustees. Report 2to5 Statement of Trustees, ResponsibilitEs Independent Examinerfs Report Statement of Finan¢i81 A¢twities Balance Sheet Notes lo the Financial Slalemenls 101016
Animal Behaviour Training Council Reference and Administrative Details Chairnian Dr FvJna Rachel CLX)ke, elected 11 Juty 2024 H Burrows. resigned 11 Juty 2024 C J Laurence Trustees J Harrison. reswJned 03 0mber 2024 H Burrows, resKJned 11 Juty 2024 F R Cooke J Willigms D J Montgomery HGri L E Johnson S Jones N J McLeod J K Makin. ewed 11 Juty 2024 J Vale. elected 11 Juty 2024 N G Hsrris, eleeted 11 ju 2024 S W Hons, elected 11 Juty 2024 Winchester House Deane Gate Avenue Taunton Somerset TA21 2UH Principal orrice Charity Registration Number 1164009 Accountants Mi15ted Langdon LLP Moltvo House Yeovil Somerset BA20 2FG Page 1
Animal Behaviour Training Council Trustees, Report The Iruslees present the annual report together wih the financial statements and aud¢tors' report of the charty for the year ended 31 Detnber 2024. Objectives and activities Objects and aims The Animal Behavvjur Training Council serves the following Charitab aims". 1. To promote humane pr8clir2 in the training and behavTh)ur therapy of animals and". 2. To lobby for improvements in animal welfare relaled lo behaviour and training of said animals. They are achieved by.. Setting, overseeing and monitoring standards of professKJnal competence in the pract of behavirxjr therapy and training of animals. Coordinating and hamionising Ihe actwities of txgani%ations directly engaged in the promotion of such standards wthin drfterent areas of this sector. Providing Informat and a point of contact for other agencies more widety connected vAth animal welfare. Promoting high qualty. retevant behaviour and training educatn. Promoting ethical research into human-animal interactions. animal behaour and psychDI(yJical welfare. Public benefrt The trustees confimi that they have c¢Anplied wth the reqtJiTements of section 17 of the Chartties Act 2011 to have due regard to the publ benelrt guidarKe published by the ChaTIty Commission for England and Wales. Use of volunteers The charity is run by a very actwe and committed group of volunteers who make up the Iruslee Board supported by our very efficient Secretarial provided by Val Hatvey and Helen Wilson. The trustees are also supported by volunteers whg sit on the sub-commsttees established a few years ago and put in many hours to support the chartty. Many of the volunteers are busy practf(ioners and academics who give their time freety to establish and rur¢ the Council's actmlies such as.. recognising the content of e(Sucational programmes in relation to the underpinning knowl8dgè reqUId to qualify for one of the ABTC Standards." ensuring effectiva assessment procedures.. establishing systems to assess prior experience and leaming. and rnarketKng the charty by attending events. swal media ¢ommunK3tions and the ABTC shop to raise the charitys pi0f1. Page 2
Animal Behaviour Training Council Trustees, Report (continued) hlev¢ment$ and ptrrfomiancè The value of a Pa Secretariat continues to Und1n the hher level of activty and effenCy Wrth which the Council is run. Val Harvey and Helen Wilson prOlde a most effective support lo trustees providing timely responses to incoming mail as well as ensuring the Register is up lo dale and keeping the trustees on their toes. During this year it became apparent that the wotkload on those chairing some of the charty's very active sUtCOMmeeS was grealei than a volunteer could efficiently manage. The trustees therefore decided lo appoint a pa Chair for one of those. the Programme Recognition Committee IPRCI. That appointment has improved the efficiency of PRC. In parallel the cost of recognising a programme was increased lo assist in covering the cost of doing so. The establishment of the AccredÉted Prior Experience and Leaming (APELI SyEtem as an altemattve pathway into becoming an ABTC prac11tner continues to be a great success wf(h increasing numbers of applicants. The process has been upgraded to include both wrrtten ewdence and intetwews to increase the options for success from a wder range of diverse applic3nls. Fees have been adjusted accordingty to refflect these enhancements. The abilty lo enter through APEL also w¥Jens the &Sibilty of the sector to a variety of canclidale5. In parallel we have en wotking on improwng our diversty and inclusrvrty. The DEI group has produced a vanety of material lo assist pra¢tilioners and their clEnts. The most important is the addition of Sign So110ns to aid those wth hearing issues and that went live in January 2024. The rolling proGess of pett(KIK evaluation of courses and a5sessrrbent procedures has continued. Addrtional praCtrter organisalions and courses have been added to increase the breadth of our work. The initial work lo accredrt under ISO 17024 revealed the need for very signifunt amendment to ABTC processes to have any hope of success rf we were to proceed wth that standard. Followng long discussion with trustees rt was decided to instead secure accredrtation by UKAS under ISO 17065 that would accredrt assessment prosseS rather than the Indidual prtil)ner. The ensured competence of the practrtioner would rèmain the end rèsult. A huge amount of work by the Secretarial and a small number of trustees ha$ resulted in formal application to UKAS.tnitN81 feedback has been positive and we awaf( further directKJn from UKAS on progressing the application. The Programme RecognrtKJn Committee continues to work hard to evaluate courses and this has provided an additional income as well as helping lo recrurt addrtional and a wder range of courses. Their work continues and new courses are regularfy being recognised. O%wng to the increased workload of commrttee Chairs we have appointed a remunerated Chair of PRC and this has been a great sUcS in improving the efficiency of the commrttee. We wll look lo appoint Chairs ofthe APEL and PAC Commrttees in 2025. ABTC believes that practr(ioners shoukl takè pèrsonal responsibilty for their entry on the Règistèr and for providing ewdence of reflectwe CPD and payTnent. Durirkg the year g sm811 surouP has worked th our IT provider to establish the nSSary systems to do. The project went live In January 2025 and is already working well. Page 3
Animal Behaviour Training Council Trustees. Report (continued) The project lo encourage Veterinary Nurses lo consider career devebpment in training and behawour was established by the Bntish Veterinary Nursing AssociatK)n {BVNAI and ABTC. This partnership with the BVNA has continued lo Ihrwe, strengthening the pathvrdy for veterinary nurses into behaviour and training roles and generating £1.921 in shared income As the complexity of ABTC'S finances increases the truslee5 dlded to use Xero software thich went live at the beginning of the next financial year. Financial review Income for the year was £32,457 8 deerèasè on 20231£37.661), largety a result of reduced don*ions to the UKAS Fund. Expendf(ure was £41,498 12023." £33,330) wrth the increase spent on the UKAS project and on IT enhancements. The net expendrture Was £9.041 12023." £4,331 net income). The chartys funds are held in interest bearing accounts wrth Uoyds Bank. Under the chantys governing document, the charrty has the power to make any investments which the ttustees see fft. The trustees have assessed the major risks to which the chanty is exposed. and are satisfied that Systems are in pla lo rnrtigate exposure to the major risks. whi we do not Currently operate a formal reserves policy, we mainlain an operating Teserve. As our #CtMt continue to grow, the eslablishmenl of a reserves strategy wll be considered. At the date of approving the report 8nd accounts. there are no uncertaintEs about the chantys abilty lo continue as a going Goncem. There are no funds or subsidiary Urertak1ngS that are Material in deficit. Plans for future periods Aims and key objectives for future wiods The continuing increase in workload and the success of hawng a pa+d Chaii of PRC has led trustees lo recruit paid Chairs for other commrttees. The iecturtmenl process wll start in early 2025 and we hcye to have made appointments by the spring. Without question the main aim for 2025 is to resolve the application for UKAS acLredttalion of ABTC to allow us to certfy our assessmenE prOSeS. We consider we now have in place the necessary systems lo comply with the standards. There aTe addrtional ImpltionS on which we can On move fOnard once the decision lo be accredrted has been made. In particular they relate lo how the charity interacts wf(h practitioners on the Registe¥ and. above all, the financial implicab.ons of accteditstion. The Royal College of Veterinary Surgeons IRCVS) Working Group has continued to consider the issue of behawoui as an act of veterinary surgery and produced a final report in December. The ABTC representatwes continualty made the point that the behaviour and training sector Is a continuum of skill across the whole sector_ The potentBI for change in legislalion under a proposed Veterinary Services Act remains akhough the timescale is unclear. We have identrfied a potential gap in our Standards foF those wth behawour and training skills working in rescue and re-homing organisations_ A working group of the interested charities has drafted an addrtional standard and trustees wll consider i(s indusion once the UKAS work has been completed. PwJe 4
Animal Behaviour Training Council Trustees, Report (continued) Structure, goyemance and rnanagement Nature of goveming document The Charity is a Charitable Incorporated organisakn.on govemed by a constitution adopted on 16 October 2015. Organisational structhre Trustees who served during the year and up to the dale of swJnature of the financial statements were.. F R Cooke {Chair) H Burrows. resigned 11 Juty 2024 H Grice J Harrison, resigned 03 December 2024 C J Lauren D J Montgomery J Williams L E Jahnson S Jones S Ismail, appointed 16 June 2023 and resigned Juty 2024 N J McLeod J K Makin, elected 11 Juty 2024 J Vale, etected 11 Juty 2024 N G Harris, elected 11 July 2024 S W Hons, elected 11 Juty 2024 Trustees are elected by voting Council Mbets by postal vote and announced at the AGM. The board of tr¢Jstees has the power to appoint tnjstees but that power has not been used to date. No external body or any other person is entitled to appoint a tfustee. The committee stnjcture is functioning well with all of them reporting to the full Iruslee meetings. Committees are." APEL, General Purposes and Finan. Membership Application. Practttioner Assessment, Programme Recognf(ion, Social Mediq. Events and Diversity Equty and Inclusivity. The structure prowdes for more focussed discussion on spectfic subject areas and the involvement of some experts who are not trustees. No govemance and management detsils are exempt frc*n discbsure. The annual report was approved by the trustees of the chanty on behaK by". and signed on i(s Trustee Page 5
Animal Behaviour Training Council ststement of Trustees. Responsibilities The Iruslees are responsib for preparing the trustees, report and the financial stslemenls in accordance wrth the United Kingdom Accounting Standards (United Kingdom Generally Accepted AoUntIng Piacticel and 4splicable law and regulations. The law applicable to charrties requires the trustees to prepare financKal ststement5 for each financial year which gwe a true and fair Mew of the state of affairs of the charty and of the incoming resources and appliGation of resources of the charity for thal perth. In preparing these financial statements. the trustees are required to.. select suitabk accounting pdiues and then appty them consistent. observe the methods and principles in the Charities SORP" make judgements and estsmates that are reasonable and prudent. slate whether applicable accounting slandartjs have been followed, subjeGt to any material departLJres disclosed and explained in the financial statements., and prepare the financial ststements on the going concern basis unless it is inappropriate lo presume that the charty will continue in business. The trustees are responsible for keeping proper accounting records that disck)ge with reasonable accuracy at any time the financial position of the charty and enable them to ensure that the financial stslements Gomply wilh the Chariiies Act 2011, Ihe Charities IA¢counts and Reports) Regulations 2008, and the piowsions of the constrtulion. The Iruslees are also responsible for SafUardlng the assets of the charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularrties. The trustees are responsible for the maintenance and integrity of the corporate and financial infomation induded (w the chartS website. Legislation governing the preparation and dissemination of financial statements may drfferfr(Mn *islation in (AherjuriSdK)n$. Approved by the trustees ofthe chaTty on i.sb..W. and signed on rts behalf by. CJLa Trustèè nce Page 6
Animal Behaviour Training Council Independent Examinevs Report to the trustees of Animal Behaviour Training Council I report to th8 trust88s on my examination of the accounts of Animal Behaviour Trsining Council for the year ended 31 December 2024. Responsibilities and basis of report As the charty's trustees of Animal Behav*)ur Training Cotjncil you a responsible for the preparation of the accounts in accoidance wrth the requirements of the Chanties Act 2011 1.the Acl'l. Having satisfEd myseff that the accounts of the Charty are not required to be audrted and are eligible for independent examinatn, I report in respect of my examination of the Animal Behamour Training Council's accounts carried out under section 145 of the 2011 Act and in carrwng out my examination I have followed all the appliGable DireGtw)ns gÈven by the Charty Commission under section 14515llbl of the Act. Independent examinees 5tstement I have completed my eXaminat)n. I confim) that no material matters have come to my attention in connection with the examination gmng me rause to beIve thal in any material reSpt.. accounting records were not kèpt in respect of Animal Behaviour Training Council as required by section 130 of the Act", or 2. the accounts do not accord those records", or 3. the accounts do not compty vrith the accounting requirements ConmIng the form and content of accounts sel out in the Charrties (Accounts and Reports) Regulations 2008 other than any iequiremenl that the accounts give a Inje and fair viev/ which is not a matter considered as part of an independent examination. I have no conM$ and have come OsS no other matters in COnnectn with the examination to whh attention should be drawn in this report in order to enable a proper understanding of the accounts to reached. Tim Lerwill Bsc BFP FCA Milsled Langdon LLP Motivo House Alvington Yeovil Somerset BA20 2FG Date.. 1310612025 Pège 7
Animal Behaviour Training Council Statement of Financial Activities for the Year Ended 31 December 2024 Unrestricted funds Restrtcted funds Total 2024 Total 2023 Note Income and Endowments from= Donation5 and legacies Charitable aethrities Other trading adNities Investment income 1,686 4,280 23,725 208 22.640 285 22.640 285 Totsl income 32.457 32,457 37,661 Expenditure on: Charrtable acliwlies 38.014 3,484 41,498 33,330 Total expenditure Nel lexpendi(ure)Iincome Net movement in funds 38.014) 13.4841 141,498) 133.3301 {5.557} 13.4841 19.041) 4,331 {5,557) 13.484) {9,041) 4,331 Reconciliation of funds Total funds brought forward Totsl funds carried foard 18.747 5,318 24.065 19,734 13,190 1,834 15,024 24,Of All of the charty's actnAties derive fr(m continuing operatwjns during the above two periods. The funds breakdown for December 2023 shown in [le 11. The notes on pages 10 to 16 f(%m an InJ[al part of these financ1 statements. Page 8
Animal Behaviour Training Council (Registration number". 1164009) Balance Sheet as at 31 December 2024 2024 2023 Note Currant assets Cash at bank and in hand 18,233 27,150 Creditors: Amounts falling due within one year 10 {3,2091 15,024 (3,085) Net assets 24,065 Funds ofthe charity: Restricted income funds Reslricled funds 11 5,318 Unrestricted income funds Unrestricted funds 13,190 18,747 Total funds 15,024 24,(5 The financial statements on pages 8 to 16 were spproved by the trustees, and authorised for issue on Is... and signed on their behalf by.. CJL8U Trustèe The notes on pages 10 to 16 fomi an integr81 part of these financial statements. Page 9
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2024 1 Accountlng pollcles Statement of compliance The financial ststemenls have been prepared in accordan wrth Accounting and Reporting by Charities.. Statement of Recommènded Practice applicable to charities preparing their accounts in accordance wfch the Financi?1 Reporting Standard applicable in the UK and Republr of Ireland IFRS 1021 leffeclive 1 January 20191 {charits SORP {FRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Basis of preparation Animal Behaviour Training Council meets Ihe definition of a publ benefrt entty under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention wrth items recognised at cost or transaction value unless olhenhise stated in the reant notelsl to thvae accounts. Exemption from preparing a cash flow statement As allowed by the Charrties SORP IFRS 1021 the trustees have opted not lo indude a statement of cash flows due to the svze of the charity. Going concern The trustees consider that there are no material rertaint1eS atxjut the chariW5 ability to continue as a going conrn. Income and endovmients Voluntary income including donations, gffts. legacEs and grants that provide core funding or are of a general nature is recognised when the charrty has enlrtlemenl to the Income, rt ¢s probable that the income wll be received and the amount can be measured with sufficient reliabiltty. Donatlons and legacies Donations and legacies are rec£wJnised on a recewable basis when relpt is probable and the amount can be reliabty measured. Expenditure All expendfcure is rècogn5ed On there is a legal or constTUCtrve obligath)n to that expenditure, il is probab settlement IS Tequired and the amounl can be measured rel¢abty. All costs are allocated to the applicable expendrture heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been alk)cated on s basis consistent wrth the use (rf resources. with traI staff costs alk)cated on the basis of time spent, and depreciation charges alICated on the pOrt)n of the asseys use. Other support costs are allocated based on the spre3d of staff costs Charitable activities Charitable expenditure comprises those costs incurred by the charrty in the delivery of rts actiwties and services for rts beneficiaries. It includes both c()sls that can be allocated directty to such activities and those costs of an indiiect nature necessary Io SUPKM)rt them. Page 10
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2024 {continued) Support costs Support costs include central functions and have been afiocaled to activty cost categories on a basis consistent wth the use of resources, for exampk. allocating property Costs by floor areas, or per capita, staff eosts by thè time spent arKI other CA)sts by their usage. Govemance costs These include the costs attributable to the chantys compliance wth conslrtulional and statutory requirements, including audit. slrat&Jic management and trustee's meetings and reimbursed expense5. Taxation The ch8rty is Considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore st meets Ihe definrtion of a charitable company for UK corporation tax purposes. Accoidingly, the charity is potentialty exempl from taxation in respect of income or caprtal gains receThied wlhin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the èxtènt that such income or gains are applied exclusniely to charrtable purposes_ Cash and cash equivalents Gash and cash equivalents comprise cash on hand and call depostts. and other short-lerm highly liquid investrnents that are readity convertible to a known amount of cash and are subject lo an InSnlC3nt risk of change in value. Fund structure Unrestricted Iorne funds are general funds that are availabk for use at the Érustees discretion in furtherance of the obje¢tNes of the charity. Resl¥icled income funds are those donated for use in a partthkr area or for specffj purposes, the use of whh is restricted to that area or purpose. Financial instruments The charity onty holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilrties of the charity and thr me8SUTemenl basis are as follows", Financial assets trade and other debtors are bas financlal inslnjments and are debt instruments measured at amortised cost. PrepayTnents are not finanGial instruments. Cash 81 bank- is clasSrfd as a basic financial instrument and is measured al fa value. Fin3nci21 li2bilth.es - trado créditorÉ. sectualg JAd other crÈditor# are financi in#trumentg. and ar measured at amortised cost. Tax*ion and social security a not included in the financial instruments disclosure definitton. Deferred inwme is not deemed lo be a financial liabilty, as the cash settlement has already taken pLxe and there is an obIWJati to delwer SeNiS rather than cash or another financial instrument. Page11
Anlmal Behavlour Training Council Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 2 Income from donations and legacles Unrestrict8d funds General Total 2024 Total 2023 Donations and legacies", Donations from indwiduaLs 1,886 1,886 9,448 £1,886 12023 - £1.5981 of the income above was attiibutable to unrestrict1 funds arKI £nil 12023 - £7.8501 attributable to restricted funds. 3 Income from charitable a¢tlvllies UnrÈstrietÈd lunds General Total 2024 Total 2023 Assessment income 4,280 All of the income above was attnbLrtable to unrestTthd funds in 2024 and 2023. 4 Income from other trading activiti•s Unrestricted funds General Total 2024 Total 2023 Trading income", Prolil share from BVNA Sales of goods 8nd semces Membership subscriptions and regislratK)ns 1.922 1,922 4,803 20 18,902 20.718 20,718 22.640 22,640 23,725 All of the income above was attributable to unrestricted fU[S in 2024 8nd 2023. Page 12
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) S Invostmont income Unrestrlcted funds General Total 2024 Total 2023 Other investment income 285 285 208 285 285 208 All of the income was attributable to unrestrrted funds in 2024 and 2023. 6 Expenditure on charitable activities Unrestricted funds Generdl Restricted funds Total 2024 Total 2023 Note Allocated support costs Govemance costs Assessment costs 28,829 3,578 5.607 32.313 3,578 5,607 26.349 2,437 33,330 38.014 41,498 Unrestricted funds General Restricted funds Total 2024 Total 2023 InsuranGe Memberships and subscllptions Website and marketing Secretarial expenses Govemance costs Assessments costs Application costs 338 1.625 6.842 20,024 3,578 5,607 338 1.625 6,842 23,508 3,578 5.607 302 1.173 5,590 17,484 2,437 1,800 33,330 38.014 41.498 £38,014 12023 - £30.7981 of the inccxne above vrds attribLtsble lo unrestricted funds and £3,484 12023 - £2,532) attributable to restricted funds_ Page 13
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 7 Anatysis of governance and support Costs Governance costs UnrestriGted funds General Total 2024 Total 2023 Independent examiner fees Examination of the financial statements Other fees pa lo examiners Trustees rernuneiation and expenses Legal fees Other govemance costs 1,500 1,889 154 1,440 1,675 674 420 335 1,889 35 35 3,578 3,578 8 Trustees remuneration and expenses No travel expenses were reimbursed to tmstees during the year. During the year the charity made the folkng transadwjns with trustees". E A McBride J Williams £7212023.. £57} of expenses were reimbursed to J Willi?ms during Ihe year. C J Laurence £Nil12023." £92) of expenses were reimburs&J to C J Laurende during the year. H Grice £NiS12023". £1631 of expenses were reimbursed to H Grice during the year. J Harrison £Nil12023". £1361 of expenses were reimbursed to J Harrison during the year. N J MeLeod £15412023". £1031 of expenses were reimbursed lo N J M¢Leod during the year. No trustees, nor 8ny persons connected wilh them: have recewed any remuneration or beneffts from thè charty during the year. P8ge 14
Animal Behaviour Trabning Council Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 9 Cash and cash equivalents 2024 2023 Cash at bank Short-term deposrts 477 17,756 279 26,871 18,233 27,150 10 Creditor5: amounts falling due within one year 2024 2023 Accruals 3.209 3,085 11 Funds Balance at 31 December Balance at 1 January 2024 Incoming Resources expended 2024 Unrestricted funds General General 18.747 32,457 138.0141 13,190 Restricted funds UKAS 5,318 13,4841 1,834 Total funds 24.5 32,457 (41,4981 15,024 Balance at 31 December 2023 Balancè at I January 2023 Incoming expended Unrestricted funds Genetr31 General 19.734 29.811 (30.7981 18,747 Restricted UKAS 7,850 12,532 5.318 Total funds 19.734 37.661 133.330) 24. Page 15
Animal Behaviour Training Council Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) The specifi¢ purposes for whh the funds are lo be appl*d a as folkms.. Unrestricted funds are used forlhe furtherance of the charrtae objects. Restricted funds are funds receNed for specrfic purposes and are in respect of the charity becoming acGredrted by UKAS. 12 Analysis of n8t assèts between funds Total funds at31 December 2024 Unreslrlcted funds General Restricted funds Current assets Current liabilities 16,399 13.2091 1,834 18,233 13,209 15,024 Total net assets 13.190 1,834 Total funds at31 December Unrestrlcted funds General Restricted funds 2023 Current assets Current liabilrties 21.832 13,0851 5,318 27,150 3,085 Total net assets 18.747 5,318 24,065 13 Related party transactions Apart from the trustees expenses discbsed in nole 8, there were no other related party transxtions in the year. Page 16