Charity regislr*ion number. 1164009
Animal Behaviour Training Council
Annual Report and Financ￿1 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 0￿mber 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 Det￿nber 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 educat￿n.
Promoting ethical research into human-animal interactions. animal beha￿our 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
reqUI￿d 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 Und￿1n the h￿her level of activty and eff￿￿enCy Wrth
which the Council is run. Val Harvey and Helen Wilson prO￿lde 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 sUt￿COMm￿eeS 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 prac11t￿ner 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 So1￿10ns 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 praCtrt￿er 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 pro￿sseS rather than the Ind￿idual pr￿til￿)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 sUc￿S 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 su￿rouP has worked
th our IT provider to establish the n￿SSary 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 d￿lded 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 Ur￿ertak1ngS 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 prO￿SeS. We consider we now have in place the necessary
systems lo comply with the standards. There aTe addrtional Impl￿tionS on which we can On￿ move
fOn￿ard 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 M￿bets 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
A￿oUntIng 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 Saf￿Uardlng 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 chart￿S website. Legislation governing the preparation and dissemination
of financial statements may drfferfr(Mn *islation in (AherjuriSd￿K)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 examinat￿n, 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 beI￿ve thal in any material reSp￿t..
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 Con￿mIng 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 con￿M$ and have come ￿OsS no other matters in COnnect￿n with the examination to
wh￿h 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 fo￿ard
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 In￿J[al part of these financ￿1 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 {charit￿s 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 re￿ant 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 ￿r￿ertaint1eS atxjut the chariW5 ability to continue as
a going con￿rn.
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 r￿elpt is probable and the
amount can be reliabty measured.
Expenditure
All expendfcure is rècogn￿5ed 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 alIC￿ated 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
InS￿n￿lC3nt risk of change in value.
Fund structure
Unrestricted I￿orne 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 wh￿h 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 th￿r 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 clasSrf￿d 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 SeNi￿S 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 unrestrict￿1 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 folk￿ng 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.
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Animal Behaviour Training Council
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
The specifi¢ purposes for wh￿h the funds are lo be appl*d a￿ as folkms..
Unrestricted funds are used forlhe furtherance of the charrta￿e 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