**Company Registration Number: 09734369 Charity Registration Number: 1165847** 

# **Wag and co·mpany North East Friendship Dogs Financial Statements** 

## **For the Year Ended 31 March 2023** 

**When considering reserves on page 12 (SOFA) please also see explanatory notes covering the designated reserve on page 5.** 

**Diane Morton, Chair, November 2023.** 

## **JANE ASCROFT ACCOUNTANCY LIMITED** 

**Chartered Accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT** 



Wag and Company North East Friendshlp Dogs
Year Ended 31 IAar¢h 2023
TNglees' Annual Repth {InwporaW the DSrecttrf$ Rep￿t)
Independenl Examinerfs Reyl io the TrLtslees
stste￿nI of FinaNxal Actsvit* IlndudTrw I￿L￿ne and Expendfture ACt￿nI>
Statement of FinarKial Posili
11
12
13
Notss to Ihe Finandal Slatements
14
The Followlng Pages Do Not Fonlb Part of the Flnanclal Slatoments
Detsiled Statement of Financial Aclivths
27

Wag and Company North East Friendship Dogs
Tn￿lee$. Annual Report (Incorpo￿n9 the Dir•ctots Ryrt)
Y•ar Ended 31 March 2023
The trustees. who are also the dwectors for the purposes of (￿panY law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2023.
ectlve8 and Actlvltlgs
Wag and Company North East Frlendshlp Dogs (Wag & Coffyany) was Incorp￿ated on 15 August
2015 and became a registered chanty on 3 March 2016.
The chanty's object Ks to prmte scmial inclusion for the Wb1￿ benefit by relieving the rteeds of those
peop￿ who are socially exduded by reason of old age and assistiThJ them to integrate into sodety by
the provision of a befriending service in the North East of E￿knd.
Wag & Company is the onty Vk%ibng dog tharity beftiendrng okler dog kjvers in th&ir ￿ homes {
home placements ) as well as in ￿re or Pwitsls across the North East region.
Before 2016 visiting dogs were onty available in care or medical establK8hments and so Vlag &
Company was created to prowde home bllsiting ¥￿th dogs to fill this gap. The charity launched in the
North East where there a￿ of the nN)st sociatty isolated cornmuniii8s in the UK and one of
highesl number of dog owning h(yJseholds.
Wth an hour or most weeks. profes5ionalty assessed voluntsers and their spedal dogs (Vtsiting
Wag TeamslWWn$) provide cAder F*e. dog who canl have their own dogs any more. often
bereaved, londy and in failing health, Vlith gy1￿1ng to kx)k foNard to. soff* company and a cuddle
with that much missed furry friend.
Tcrflay a small central Wag team, from a donatwj ¢)ffKe in Hexham, are managing hundreds of Vtsiting
Wag Teams all across the North East region, from.Northallerton in North Yorkshire up to the Èorder
th scO￿and and across to the t*)rder with Cumbria benefithng thousands of people In their own
homes as well as in care and establk%hrr¢nts.
Thè home placements are referr&J by s￿ra1 care organisations eg Social Services, Britrsh Red Cross.
Age UKS, GPS. NHS Trusts, Mind etc and ￿nce the pandemic we have also adapted our processes $0
that 1ndlvldua￿ ￿ fa￿llieS can refer directy to U5.The people we visit have typicalty lost friends, famity
and their beloved pets. th￿r health arKI rrobilty a￿ failirvJ. they go out Independent￿ or have a
dog of their own any more and they have becoTh* socially isolated oftèn devebping aSso￿ated mental
heath issues.
As David I)av￿)n. Older Person'5 Felltyw from NorlhumbrH NHS TNst lells us.._￿hat you do in Wag
as imp)rtant as medical treatm￿. b￿aUse wthen you're k)rnty and sculty isolated, ivs almost
Impossible to stay welr.

Wag and Company North East Friendship Dogs
Trustoe8' Annual Report Ilneorporating tho Dlre¢torfs Report)
Year Ended 31 March 2023
Their vwfs 8re from their own C￿munrtieS so there is an inynedlate conneclion thrcwh th8lr shared
exper¢ences of ￿ring for dc4Js kxdty, often fomiing important friendships for Ilfe. It reconnects them
th thelr comfflunitles as ¥￿11 as wth the Wag conynunlty. feeling Included again. a sense of
bdonging.
Care and medical establishments also ask us to vlslt their rn￿dents and patients uslng our onllne
ft)rms. Imiilst these people are18ss sccwlty IsoLated than ow home placements, their naed for contact
wlth a dog again is no less imF￿￿nt
Wag & Company is dedkated to reducing I￿8￿MeSs. The Campaign to End Lonallness statistics
Show that over 50.O¢YJ pensioner8 in the reglon describe Iherrtsefves as lonety all or most of the time.
Many of th8m are dog lovers as sunieys tdl us that the North East at 31 % has one of the highest
numbers of dog Owning housaholds in England. The Impact of Covid-19 in North East communities
has worsened the situats'on with Durham topimng Care Sources Lonoliness Index as the loneliest place
In the UK: Nthvcasue up)n Tyne and Sunderland are also ranked In the top ten. al numbers four and
nlne respethety.
The need lor our unlque friendships for pèople a￿￿e In their homes has never b8en more
necessary. As one of our older friends told us'.-'I had nothiThJ and ncNI I have a wonderful relationshlp
with these lovely ffiends and my Ille has completety changed. I do g8t lonaty lfvlng on my own and I
couldn't manage to havg a dog of my fy*n nryw. This 18 the best of both worfd8. If8 fanta￿¢, Ilko
wlnnlng the Poohl"

Wag and Company North East Frlendship Dogs
Tnwte88' Annual R•port (Incorpornting th• Dlr•etofs Report) (eonthuedj
Y•ar Endod 31 March 2023
Achlovème
2022123 has Èeen an excellent year for Wag & Company seeing both our visitsng perfomwnea and our
financials beginning to stsbilis8 and improve followng the turbul8nt years of the pandemic.
We ended 2022r23 havlng met our target of 425 volunteers. with a further 60 appI￿nts In t
assessment pipeline being prcrtessed. Volunteer turnover starting to stablli80 n(yw at 34% thts year
as compared to 44% last year and over 60% the year b8fore. l•NÈ are targetlng a gradual return to
more norn￿1 20% turnover levds over thg next 3 years. budgeting 30% this year.
We had 184 hom8 placements being reguLaty visited at year end compared with 128 In the PTevIous
March. These people ar8 hxated across the whole regk?n. their average age is 83 years, 89% of
them are bereaved and lfve alone and all of them have health conditions prohibit them from
having a dag of their trwn any more. Turmver In this powlation has also been unusually hKJh at 51%.
At year end we were al80 Vistbng 178 care hcffies, ho8￿ and hospftals and we have a longer than
ever waiting list 2,871 peoplo are benefftting from Wag's visits and since we started in 2016 by tho
end of March Wag volunteers had made 97.039 friend vlsits maklng an important impact oll reducing
nebine88 In the North E8st.
Home visiting has been broadty back on track for physical Wag vk8its st8rtlng outsk4e on long leads
slnce March 2021 but v18K5ng caffj and medKal establlshments has been much more volatile. ￿lISt
most Care homes are selding bxk Into a visiting routs'ne rThi and our volunteets aro I￿ affected by
closure6 and ever-changing Nisibng prot¢xob. hospi￿9 hwe onty just retumed to vlslting and still
many hospital wards arn not open to visitsng dogs.
VS$ldng th8 fr￿dIcal staff with our Frlendshlp Dog8 has a n•w 88Nice trtat we have been
happy to enable for the staff In A&E and Efforgency Care In those Tnjsts who work wrf(h us In
partnershlp: FD IthIU8y Is maklThJ a h￿8 drfterence to slaff in Northumb•dand and FD Teddy In
Gateshead.
The Increase In workload due to the 8ignrr￿ant tumover levds In volunteers and p*ments has baen
handled by broadly the exlsting staff levels. Ls despite 8ignitkant t￿hnICal Issues with the maln
Wag CRM IVRRMS) whth manag88 all our aprAlcants, volunt8eTS and placements but whl¢h are
being resofved.
Our dlgftalty enabled fuTrJral8lng Inttlatives financed ty The Navonal Lottery's Dlgltal Fund grnnt,
201￿2022, ara starting to g￿n Shoots. with an inmse in donations and n8W Partkipants In
our Supporters scheme, Frfends of Wag where IndlvlduaLs. COrp￿￿e and Communty (care home8>
through regukgr giving can supwt our work. We are also geeing signs that organlsations who benefft
from our work are becomlng prepared to contribute.
We are naw returnlng to a strong ￿llion to stsrt to $￿t8[nabty gr(Yw agaln. both wllhln the North East
and fvrther afield,. we a￿ slartlng to pkn htyv we might use our unlque owratlng tymxlel In new
geographical areas.
Finally. as recipients of the Queen's Award for Voluntary Service we were saddened by the news of
the Ios5 of Her Majesty Queen Elizabeth in September 2022 but we were honoured to feature in the
BBC lrfbutes to her lffe and work.

Wag and Company North East Frfendship Dogs
Tru8tee8' Annual Report (Incorporatlng tho DlroCtof8 Report) (¢onllnu8d)
Year Endod 31 March 2023
Flnanclal Rovlew
Income
Overall income increased from £135,037 for the pr8vious financial year to £170,133 and is budgeted
to increase again during 23r24 to £198,200. Wag has developed a variety of income sources to build
resilience and li is plea$ing to not8 that income grew against all categories With the exception of
'legacies'.
Overall inco￿￿ growth was 26% whlch compares wlth 16.5% for next year. This budgeted lower
growih rate refle¢t$ the end of TNL'S Rèaching Communty fvnd Income which has supported our
transitlon pre to post digital project. Underlying budgeted groth, net of TNL income received during
22123. is close to 33%. We anlicip8te that growth rates will return to 25%+ during 24125 before
levelling out to more long tem) sustainable amounts rislng to match new growth in volunteer numbors
and hence visiting servi￿$ staff in supporL
Expondlture
Overall expenditure increased from £208,319 for tha Previous financial year to £212.465 and is
budgeted to Increase further to £270,475 durfng 23124.
However, overall expendlture Includes one off amounts which relate to the TNL digital project of
£43,61X) and so'ongolng or operating expenditure, is £168,866.
The dominant portion of Wag's expenditure - outside of the one off costs asscciated with the TNL
digital project- relates to staff costs and these almost exclusivéty rélate to our visiting seNices team
whose work supports existing volunteers and the friends they visit 8nd manages the pipeline of new
volunteers through tt) deploymenL
So expènditure increases are driven by increas& In staff headcount to meet demand for volunteer
grovrth and visiting a¢tyvty during a peric#J where abnorrnal￿ hlgh churn ratés were being
experienced. All other non staff costs We￿ managed lo levels similar to the p￿VIoUS year with the
exception of direct costs associated with racwiting and assessing new voluntsers and their éogs
whtch, though in proporbon to overall expenditure are small, rise in liné with volunteer growlh.
Expenditu￿ on gifts for our elderfy friends In¢reased from a low base in the prevtous year - having
been deliberaiely at a record high durlng the Covid year- ba¢k to nornial levels durlng thi8 year { ¢irca
£3,000) driven by the $lgnificant increase in home pla¢ements.
Budgeted expenditure for 23r24 includes £30,337 whlch is funded from the remaining restrlcted funds
which have previously been received from TNL to dellver the digital tranSf0m￿tion project. This
pro1￿1 is due for overall completion by August 23 and so 'ongoing or operating expenditure is
£240,138 which sets the base for medium te￿ annual income levels. Staff costs are expected to
incre8$e in line with growth in voluntser numbers and visiting activity and, in addition, Wag Trustees
decided to resolve its senior management su¢¢ession which resutts in the recruitment of a senior
manager during 23124 { previously carried out on a voluntary basis I representing a step increase in
staff costs. A designated r8seNes fund of £60.000 will be ulilised over the next knvo years for thb
purpose.
We anticipate balancing inciJm8 and expenditure during 25126 by which time annual expenditure Is
predicted to Tise to around £300,000.

Wag and Company North East Friendship Dogs
TnMtee8' Annual Report (In¢orporatlng tho Dlre¢torf8 Repo￿
Year Ended 31 March 2023
Anatysls of Fvnds
Movement in total fvnds reduc*d from a ul111sat￿ of funts of £73,282 ft)r the prevws year to
utilisation of £42.332 and is expecled to iKxease during 2&r24 an owall utilisation of £72,275
is budgeted.
Unrestricled funds increased in the year from £110,261 to £124.487. an increase of £14,226 while
restricted funds decreased from £97.048 to £40,490, a dfftase of £56.558. The ￿ernent in
restrtcted fvnds is furKlamentslty driven by the conwletion of the TNL dKJital transformation project and
the associated TNL Re&hing C(Mnmunities fund. During 22r23 these utilised £57.259 of restricted
funds {£41,261 + £15.998).
The majority of the restrirted fund aft￿nt at 3113r2023 will te utilised when the project comptetes in
Just 2023 as this represents a furthèr uiilisatm￿ of £36.776 {£30,337 + £8439).
An•ly818 of Reserv
Total fvnds ai 3113r2023 are £164.977, of whtth restrithd fuThJs £38.151 and unrestricted funds
are £126,826. The trustees have Jjreed to set aside a dwnated resen￿ to be used in the
financial years 23r24 and 24r25 of £60,000 to allcm for Su￿b)n planning. The senior leadership
ro￿ in Wag has b8en done on a voluntary basis for 7 years but isnl susts1r￿b1e. so there 1$ a need to
recruit a senior manager with the abilty to ￿ad Wag & Company into the futu￿. Wrthout this
recruitmenc the future deveioprrent ofwag and therefore income grthvlh ￿Uld be compromised.
After the designabj resen￿ of £60.000. unrestrthd reseNes at 3113r2023 are £66,826.
Our reseNes policy requires 3 montts running costs to L￿ler eventualibes such as - ¢atsstrophtc
falure of ITlother equipment kmg temi sthess. tsffwrary staff costs and vdatility in income
generation. So, to ￿maIn within our ￿l1¢y. unrestrthl reserves n￿st ex(xd approximatety £60.000
during 23r24 rLslng to £74.500 for 24r25.
With unrestricted reserves at 31st March. 2023 slanding at £66,826, without fijrther action we are
forecasting to breach our reserves p)lry tuwards the end of 23r24. Vthilst this is based on fubJre
forecasts which are volatile. it nonetheless represents a Signif￿nt risk to Wag. The Truste8S
acknowledge this risk and therefore, income generation from grant and other sources is a priority for
the coming year. Management protocols are in place to monitor ￿￿81 funds against policy and
actions are prescribed in the event of a breach.

Wag and Company North East Friendship Dogs
TnMte¢8' Annual Report {In¢orporating the Directorfs Reportl (conthu
Year Endod 31 ma￿ 2023
Thè Futur•:
The demand for our unique befrienders is substantial we continue to grtyw rf VIE are to o)me
close io meeting the substsntial ne&1 in our region.
Vle are worknng optim￿11¢alty again tuwards a tsrget of 1.000 volunteers by the year 2030 and expect
to be at least haw way there with 500 Visiting W Tear￿ by March 2024. Vksibng 180 ho
placements and with over 3,000 pw)ple beneffttiThJ.
In addition, every week have to turn d¢xn heartb￿ng requests for visits from swal care
referrers, indNiduals or their families from areas outside of our present operating regionand as our
Intention was ahvays to find a way to make SU￿ that no dc•J b)ver shoukl have to miss hawng friend$
and regular conts¢t vAth a dog. we therefore have expanston aspirdtions.
This year. we intend to expand fulty into Norlh Yorkshire induding YO￿,fo1[CA¥ed in 2025 by Cumbria
and as s￿n as we have capa0 we will devek)p our approach to offering our service further afield
whilst maintaining the integrity of our risk managen￿t 4Jproach our nKMlel fDr supporttng
volunteers as well as our sense of ¢xmmunty.
To achieve this and the assoaated increase in volunteer numbers and home placenRnts requires an
additsonal member of the visiting serv￿5 team. In addition. the senior leadership role of Chair and
COO" has become tco big for one person and y￿ wtll be recruiting a new senior manager io run
OFerations and devebp now relationships and partrwships across an even karger region. .
This tr￿nS we will need to increase our stsff costs and trwefore our income so we are budgetin9 for
16.5% increase in income to £198,200 for the 23r24 year
' The senior readership role in Vlag ha5 been dor￿ on a voluntary basis by ftyjnding Dlrector Diane
Morton for 7 years o)mbining the roles of COO and Chair of the Trustees. This is beGomirrfJ
unsustainable $0 the Trustees have a9reed to set aside a designated fimd described previousty, to
support successlon and the rewitment ofthe addilw)nal role of COO.
This increase in required ineome wÉll as ahvays be a challenge for us in the next years particularfy
and we will be using designated resetves as defined. Vle are hopeful though that we wlll see more
organisations who benefft from our Servi￿ slart to conthbute Ihrough our Community Friends
scheme or directy in the same way as our existing partnerships with for example Stockton Borough
Council who see as us an impjrtant tool in their bneliness prevention strategy and the NHS In
Northumberland who call us t￿r Doggies C￿ Prescription wvi* o)vering ujmmunty visiting,
hospit81 patients and staff.
We have also18id the foundations thls year for Ixntinued grrywth in our trusts and foundatK)ns income
as well as in our Friends Sche￿￿. particularly indNidual gNing, Communty FrTends as above and
Corporate Friends.
We are working Wlth new pathers on the possits'bties of intr(MJucing large annual fundraising events in
addition to the Walk for Wag at Kiekler each September and rf( is howl that these activities will help to
suP￿rt this challenging income target of £198.21XI.

Wag and Company North East Friendship Dogs
T￿￿. Annual R•port (Incurporaury the Dire¢tof• Report) (eth
Year Endod 31 Ilarch 2023
tru¢tyr•
ov•mance and Mana
Wag & Company North East Frkndship t*)gs was wicorporated on 15 August 2015 and became
registered charity on 3 March 2016.
The Directors are the Trustees of the chaiity and aloNJ wilh aprM)int8d Members fom the
goveming body whth has umtmate reSpOn￿bIlIty for the proper adrninistratw)n of the charity and acts in
its interests. Nominations for Trustee appointrnents are solicited from aTh)ng the Corporate PartneTS
and are app)inled by invitation of existing Trustees who assess candidates on the basis of the skills
they contribute to the future direction of the organisation. New appjintees are appTised of their
Obl￿atiOnS as Trustees of the charity and as Directors of a company limited by guarantee and they
receive an inducllon into the organisation, ils current pos1th￿ and s￿nif￿nt i55ues.
The Board is resFrf)nsible for setting the Strateg￿ dKe¢lb)n of the organisabon gibing constderatKM to
resources and the risks and opportunilies in the OFerth'onal environment. The Board ensures
com￿18n¢6 and has overall financial control. approving budgets and rry)niioring expendi￿re and
venues. The Board has overall approval of the prcgramrr¢ of aL*vity. ensuring it is consistent with
objects and rnaximises Publ￿ benefit The Board meets at least quarterty and on other occasions as
required to wi$*Jer issues of pthilar svJnIftsn￿.
Wnile the Board retains the utiimate responsibiltty for runnirKJ the charity, the management and day to
day functions of implementing the Board's dec1sVJr￿ are. at this devofved to the Chanty Director
who is 81$0 a Trustee Director. The Charity Director presents a full operational report to the Board at
all quarterty Board meetings hyhlighting any areas of risk that require ￿ns￿leratIOn.
Other oPerat￿n81 delwery functions are car￿d out by paid tharity staff. a SFe¢iallst contracted
accountan( a volunteer Kpklei Walk Project Team. volunteer expert advisors and a number of
professionalty quali￿￿ dcrfJ trainers and b&haviouralists who orErate as dog assess0￿ also on
volunteer basts.
Rok Manag¢ment statement
Wag and Company airrts to lake all reasonable steps to avcAd any haTh to our staff or volunteers, their
dogs, those we vlsit and the general publ￿ as a result of our actlvities. also want to ensure that
Wag and Company cx)ntinues to develop to its full ￿￿￿tial guhled by its Vision.
For these reasons, we operate a Risk Management System. It ccmprises a Risk Managerrent Pol
and a number of Risk Registers, whrth are designed to assess risks, manage an appropriate response
and allocaie responsibilty for aclion.
The Charity's Trustees are o)IlectNety responsible for ensuring that an adequate system of risk
management Is implemented and maintained and have appointsd a Trustee Director responsible for
Risk to lead and oversee this prcws.
The Risk Management System was developed during a detailed re¥￿ of the Chaiivs Plan and
programffe of activtbes which were dwned to efftienty deliver ils servKes.
Since the Charlty was in ts eaty stages of deVelOp￿￿t gre* care was taken to assess each
programme of actswty in order to an￿pate the major risks associated with our Charity's actNities. It
was also desirable to tsst ts effectiveness of the system as tt)e operations were being bedded in.
The Charity Director has deliberatety engaged in detsil operationalty from the outset to ensure that the
risk management approach was continuousty revtewed and d8vekn￿d. propedy brEfed to all new
volunteers during induction and that its s￿pe was wmprehensrie.
Every¢Th is on￿uraged to re¥￿￿ the Risk Management Syst•n tefore (x)m￿nci￿j vlslts and to pay
particular attentK>n where speufic further aclion i% required by them. for example prior to visiting. One

Wag and Company North East Frlendship Dogs
Tru8tee< Annual Raport one￿por￿n9 the Dlrectotrs R•port)
Yur Ended 31 11a￿ 2023
of the major benth of operallw suth a systwn Is the 0pr￿rt￿nty ￿ presents for cthtinuous
improvemant based upon Ihe experience of ¢)ur vdunteers. So everyone 1$ encouraged to
feedback any Issues from ¥¢bJal %Asits and discu%$ any resp(mses ￿lch rnay be no¢essary. In
thL8 way, r￿ regislers can be updated arxl shared T*ith otheTr.
Malor risks include .
Safeguarding of lom vlsitiThJ 01w￿rable adulls
Fallure to secure ad￿uste funding
Failure to altract and mah)tsin adequate. suitatrAe ¥￿ill1yd resourras
Injury to elderly Frlendl Volunt88rl m8mter of wblic a8 8 re¥ult of dog scrat(*n
Wag & Cornpony has developed a Safeguardlr4J Vulnerth Mulls Policy aNI onsures thal volunteers
are adequatety trained In Safeguwdlng Vuknerntle Adults best wactice and bne worf(ing ￿ere
relevant. Monltoring ol p1al*n￿nts is eorttjucted at weSC￿be￿ intervaLs wlth rwdhg and reportlng
prott¢￿I$. Volunteers sutmnlt 8 wsit rew1 after eath visit enablSng rouUn8 understandlng of all activity
and these rerots, togèther ow brtkfjent reP￿r￿j wotocols. enab￿ woactiv8 mana3ement of
Issues or or polentlal Issues.
Wag & Compatys fvrthiswvJ strategy has se￿[￿j a far￿ of funding Sources ar￿ types such that
the. risk of failure dL* to single fvnder is efrninated. It has 8L80 mlnlmised opernting ¢>)sts as a
regjll of the orrfJoing support ￿ its Cwte party￿s. tt operates a reserve pdicy whiGh retains 8
SU￿lUS etwrva￿nI to three me)nth's Operati￿ ojsts.
In ordar to address su6table person WKI injury from dog rtsk8. Wag & Company appolnt8d an Éxpert
adviser in dog behavlour to design a ￿stOm1$ad dc4J assesSrW￿ This assèssment Is carried out of
potential Visiling Wag Tea￿ Ivdunteer and dog) by one of a number of profess￿nallY qualified
volunteer assessors and sinwJSates real hazards so that th& (kng and handler response can be judged.
If In the assessorfs opin￿n the risks are under control. the Charity is noti￿ that they are qualified to
8it subiecl to the succ&ssftd cOmp￿￿Th of an Enhanwl DBS C*￿ for the volunteer and the Wag
Induction.
For some ofthe major rth identif*4J it is pcsst4é to transfer the c(¥WUen￿S to insurers as part of
a basket of r8sporw. Th8 Charity mawilarts an appropriate leveb of Publ￿ Liability InSUr8r￿e.
The Risk Managernenl System was reviewed by Ihe Charity TTust88s before its fr8t iMplem￿ts￿n
and has been acupled for cwjing use each year after an annual review.
Publlc Benefft
All our actmbes are undertaken lo further charitable wrF**es for tha publ￿ ben8fiL The Tn￿tee$
have had regard to the Chadty Commisston¥ gutdarte on public benefft through the year when
deadiTr3 on the a¢ANitses oflhe (tsity and ts fulure tlans.

Wag and Company North East Friendship Dogs
Trustees. Annual Report {Incorporatlng the Dlrectotrs Reportl (eonthu8dJ
Ygar Ended 31 Ma￿h 2023
Detalls
R•gistsr•d eharlty nam•
Wag and Company North East Fri8ndship Dogs
Charfty reglstratlon numbèr
1165847
Company regl8tratlon number 09734369
Prfnclpal offlce
Northumbrfa House
French Gardens Indu8trfal Estate
Hexh8m
Northumberland
NE46 4DL
Raglstsr•d office
CIO Hay & Kilner
The Lumen
St. James, Boulevard
Newcasde Helix
Newcastle Upon Tyng
NE4 SBZ
The Truslees
Allson A Ho11
Suzanne L Tall
Di8n8 Morton
Douglas R Morton
Sophie Corvin
Sean Churchlll
Mkhael Madine
Robert K Boville
Chrktopher Farman
(Retired 7 January 2023)
(Appointed 7 June 2022)
(Appolnled 7 J8nuary 20231
Company S•¢retary
Allson A Hall
Ind•p•ndent Examlmr
Jane Ascroft FCA MA (Cantab)
Entsrprtse House
Harmlre Enterprise Park
Barnard Casl
County Durham
DL12 8XT
Small Compary Provlslons
Thls roport has b8an pr8parad In accordance %Mth Ihe provis￿n8 ap￿1¢8b18 to companie8 entitlad to
th8 smll companles exemption.

Wag and Company North East Friendship Dogs
Trustees, Annual Report Ilncorporating the Director's Reportl (Conllnued)
Year Ended 31 March 2023
The trustees. annual report was approved on
Iruslees by..
2c-/.fj/.7c>2.3 and signed on behalf ol the board of
lison A
Charity Secretary
10

Wag and Company North East Frlendshlp Dogs
Independ•nt E¥•mln•trs R•port to th• Trustets of W•g and Compw North East Frlend•hlp
Yw End•d 31 I￿reh 2023
I report lo the trustees on my axamlnation of tho finandal slatements of Wag and Ccrfnpany North East
Frfendship Dogs Cthe C*•￿> for Ihe year eThJed 31 Marrth 2023.
R••poMlbllllle• and Ba•ls of R•port
A8 the trustees ol the company {aTrJ 8180 tt8 d11*#￿ for the pu￿ of cnmpany law) you are
r88pon8lbl8 for the preparatKJn of the financial 81at8ments In 8¢¢4ydance wAth the wulrtsments of the
Companlas Act 2006 {Ihe 2006 Acf).
Havlng sall8llad mysell thal the acrnunts of thé c¢)mpany are rnt requked to bg auditod under Part 16
of the 2006 Act and are al￿1ble for ithpendent examinglion. I rerth In re8peGt of my examlnatlon of.
the charlty's 8¢aJunts as eaffled oul under sèdlon 145 of tt)e Charitlas Act 2011 (￿e 2011 Act.). In
carying out my oxamlnatth I h8v8 fdlth¥eAI the Dirocllon8 gbmn by ts Charty CommIssi￿ under
8ectlon 145(51(b) of the 2011 ACL
Ind•p•nd•nl Ex•mln•e• 8tst•m•nt
I have completod my ¢xaminatlon. I confirm that ￿ matters havo come to my attanlk)n In w)nedon
with the examin8￿On me cause to b8llév8:
accounllng re¢ord• woro not kopt In rn8pocI of the as r•qulrnd by $*Aon 386 of the
2006 Act
the Ilnandal 8ts1ements do not acc¢rd ¥th th08e records: LY
tho flnandal 8ts1•monts do not compty wllh the accounllng rwulrom•nts of 60Ctlon 396 of
the 2006 Act ots than any requlrement that the accounts gNe a Tru8 and falrf vlew whlch
18 Mt a mattercorAldwed Js of an h)de￿￿5￿nt ex￿In0110n,. or
the fln8ncl•l staterr￿ntS have Mt been prgporg(I In arxordance wth th• methods and
prfncSplg$ of the Stslement of ROc￿vn￿￿d Pracllce for 8CC4)untsng and roportlng by
charlues •ppllc4bbè to chartuts weparlrwJ Ihelr In accordanco wlth the Flnan¢lal
Reportlng StarKdard the UK and Repu￿￿ of Ireland (FRS 102).
I h8ve no ¢on¢¢rn$ and have coma ac¥o8s no other matters kn connectton ￿1h the examlnatlon to
whtch attenlion Shoukl bè drawn In thls r•port In order to enable a propgr undarstandlng of the
accounts lo ba reached.
Jano A8LYoft FCA MA (Cantab)
Independent Examlner
Entsrprf$e House
Hamire Enterprise Parf¢
Bamard Ca511e
County Durt￿rn
DL12 8XT
11

Wag and Company North East Friendship Dogs
Statsmenl of Fln•nclal Actlvhl
nelu￿1Th9 Income •nd •xpondlture a¢￿Un0
Y•ar Ended 31 Mar¢h 2023
2023
2022
funds Tatsl fund• Totsl funds
Income and •ndo*in•nts
Donatkjns legades
Charitable acbvitt86
Other Irading activilfes
Inv88tment Incor
Oth8r Incomo
78.663
15.944
29.426
124.569
15.944
29.426
106,022
21,056
150
T¢)t•l Incom•
124.227
45.906
170.133
135.037
Exp•ndltur•
Expendllure on raWng fuTrJs:
Costs ol other tradlng
Expendlture on ¢*•rltabl6
Total •xp•ndltur•
10
22.562
82,241
104.803
47.631
160.688
145,805
107.662
212,485
208,319
N•t oxp•ndltur• •nd n•1 rnov•￿ In
funds
18,585
158,89n
(43321
(73,282>
R•concSllatlon olfund•
Totsl funds brought lory￿rd
Totsl fund• ￿rrI•d torward
110,261
126.826
97.048
38,1S1
X17,309
280,591
207,309
164,977
Statemgnl of fi￿n￿818￿￿tle$ Indudes all gain8 •TrJ1088e8 rec4)gnl8ed In Ihe yaar.
All Income and 8xp8nditure derlve from 0)nlIn￿n9 a¢xfvfyo8.
The note• on pw 14 to 2S fonn part of thele finan¢l•l slatomonts.
-12-

Wag and Company North East Friendship Dogs
Statsment of Flnanc141 Posltloft
31 March 2023
2023
2022
Current Assets
Debtors
Cash at bank and in hand
16
5,409
164,440
169,849
765
212,011
212.776
Credltorn: amounts falllng due wlthln one year
Net Current Assets
17
4872
5,487
164,977
164,977
207,309
207,309
207,309
Total A$$•ts L•s8 Currnnt Llabllltles
Net A8￿ts
164,977
Funds of th• Ch•rlty
ReStri￿ed fund8
Unroslricted fund$
Total ch•rlty fund•
38,151
126,828
164,977
97.048
110,261
207,309
19
Fof the year endlng 31 March 2023 th6 Charity was entitled lo exemption from audrt under section 477
of the Compani88 Act 2008 reiating lo sm811 ¢ompani&8.
Director8, r68pon$lbllllie8'.
The members hav• not required the Company lo obtain an audlt of its financlal Stst￿erts for the
year in question In 8ccord8neo wtth section 476.,
The dlre¢tors ackntywlgdge Ihelr re8pon$ibllltk*8 for complylng with the requlrements of the Act
wtth respgct lo accountlng word8 and the preparation of flnancial Statemanlg.
These financial statements have been propared In accordance with the provl8lon8 appltable to
compan168 sublo¢1 to the small companl88' roglmg.
These financial slalemenls were 8pproved by the board of trust805 and authorised for i88ue on
./￿/.￿￿.23nd are signed on behalf of the board by..
Diane Morton
Trustee
The noteg on pagos 14 to 26 fomi part of those flnanclal statements.
13-

Wag and Company North East Friendshlp Dogs
Not•s to th• Flnanclal St•t￿nents
Yew Ended 31 IAar¢h 2023
General InfoTmatkin
charity Is a wblic b￿efft entity and a wi¥ala C￿panY lim￿ by guarante8, regLstered in
England and Wales ￿ a register&J tharfty in EnglarKI and Wales. The addr8s8 of the
registsred office CIO Hay & lfjlner. Th8 Lumen. SL Jamas. Newcasd8 H8lrA,
Newcastle Upon Tyne. NE4 5BZ.
I Statemwt of CompllanGe
These fln8nclal statements have been rrtepwed in c￿￿￿￿?nee wllh FRS 102. The Flnancial
Rep)rtiftg Standard applicat4e in the UK the Republic of Irelanrt, the Statement of
Recommended Pra(Aic8 aWi&iie lo charilies w8parir¥J their a(x>)unts in acurdar*ce wilh the
Financial Reporting Stsmlard in the UK and Republ￿ of Ireland (FRS 102) {Charitios
SORP (FRS 102)) and the Companies Act 20(k8.
Accounting Pollck8
B881s of Prnparathjn
The Flnanclal Statern￿ts have teen wepwed on t￿1 basb. as mc#JNted by the
revalualion of L¥rtain financial assets and Ilabililies and ￿Nestn￿ts measured at fair value
through income or expeThJilure.
The finanrAal statements are prepwed in sterfing. Is Ihe fvnrai)nal ￿￿enCY of the enbty.
The entity i% a Publlc Benefft Enw.
Golng Concern
Thwe are no material urtertainties alM)ul the L*witys ablThty to continue.
The weparallon of the F￿n￿OI Slateff￿ requwes management to make judgements.
estimates and assumptions that affect the amounts repKJrted. Th8S8 estimates and judgemants
are tsjnlinually revlewed and 8r8 based on experien￿ and other fxtors. indudlng exp8clations
of fiJlure events that are believed lo be reasonalje under the fAroJmslances. The T￿￿teaS do
r¥X conswler Ihgt thgre are any $wJniftsnt estinates or j￿￿nents affecting Ih8se Financial
Statemenls.
Fund A¢¢ounllng
Unrestricted funds are av8llable for use 81 the d1srye1i￿ of Ihe trustees in furtherance of the
purposes of the charity.
Designal8d fvnd5 ar8 unr8strhawJ funds earnwked by the tJustees for Sp￿fiC purpos8s.
Restrthd fund$ are ￿tye￿Ied to reslrkborts their expenthiure by the donor.
-14-

Wag and Company North East Friendshlp Dogs
Notss to the Flnanclal Ststsments (eondnu8d)
Year Ended 31 March 2023
Accounllng Pollcl¢8 f¢onttrtu
Income
All Income Is Included In the Statement of Financlal Athitses when the Charlty Is entitled to th8
inGome. any perfomance related conditions attached have been met or are fijlty wlthln the
control of the charity. thg lrtome Is constdered probable and the amount can be quantified
reasonable acDJracy. The followng speclfic policies are applied to particulor calegorles of
Income:
Donatlons and legacy Income received by way of donations, legactes, grants and gifts is Included
in fvll in1he Stslemenl of Fin8nclal Activities when recefvable. Where legacies have been nolilled
to the Charity but the criteria for income recognition have not been mel the legacy is Irealed as a
continggnt asset and disclosed If material. Grants, where enthlement is not ¢ondrtlonal on the
delivery of a specthc perfom8nce by th8 charfty, are recognised when the charity becomes
unconditionally 8nlllèd to the granL
Donat8d services and fadlftles are Induded at the valu8 to Ihe Charfty. belng the 8mounl the
Charity woukl have been willing lo pay to obtain Se￿CeS or f8cilities of equhalent ernnomlc
en&frt on the open market.
In￿stment Income Is Included when reGeN8b￿.
Income from charl*ble trading adivlty18 accountsd for when e8med.
Income from grants, where r8lated to perform8nc8 and specific deliverabl8s, ar8 accounted for
as the tharfty eams Ihe right to cons￿leration ty its perfomanc8.
Expendltur•
Expenditure is re¢￿gnised on an accruals basls as 8 Ilablllty Is Sn¢urred. Exp8ndllure Indudes any
VAT which cannot ￿ fully recovered, and 18 reported 88 part of the expendtture to which 11
relates..
Costs of raising funds compw the cc*sts assoclated wlth attracting donatlons. grants and
leg8cle8 and the (y)sts of trading for fundral8lng purposes.
Charitabl8 exp8ndilure Comprises thC￿ costs incurréd by theccharity in the dallvery of its
aclfvltles and servThs for Its beneltclaries. 11 Includes both costs that can b8 allocated dlreclly lo
8uch acdvttl88 and tho88 costs of on indirnct nature necessary lo support them.
Other exper￿[11ur8 includes all expenditure that ts nellher relatsd to rnlslng funds for the Charity
nor part of its expenditure ￿ charttsbFe aclmltes.
Atl c081s are allocated b8tsveen the exp8ndilure categories of the SOFA on a basis deslgned to
reflect the use of the resource. Costs relating to a particular activity are allocated direGty, others
are apportloned on an appropriate ba$ls. as sel oul In the notes lo the accounls.
15.

Wag and Company North East Frlendship Dogs
Nots• lo th• Flnandal Statements (¢wthiuo¢
Y•ar Ended 31 IAar¢h 2023
l Aeeountlng Pollcles
Flnancl•l In8trumODts
A finand818s8el or a fina)clal IMbllty18 reccwS8•d On￿ Y￿en tho ontSty bacom 8 paty to th8
contractual prOVtsk￿ ofthe Instrumnt.
Bask nnancial ir*tnKnents am rec£wJniwJ at the amount Tec8lvabl8 or p8y8blè Indudlng
any related transaction costs, unless tho arrangement constilules a finandng transaction. where
11 Is rerA)gnlsod at the present value of ihe future paYffl￿ts dlscounted at a markel rate of
Interest for a similar debt Instrumanl.
Current a888ts wvj curnnt Ilabllitkn ar• Subryeq￿ m888urod at the caBh or other
con8kler8tlon expected to be pakl or rvA*lved arKI not d16cwnt•d.
Dofln•d Contrlbutlon Plan•
Contribukn to defined contrlbutton plans are Tec4Jgnlsod a8 an exp8rw In th8 perhxl In whlch
the r618ted s8Nlce ￿ pro￿ded. ￿ep8k1 ¢4y￿bUt10ns arg rac/)gnlsed as 8n a88at to Ihe Oxtanl
that the wepaymont WIM lead lo 8 r&yuCti￿ In ftrtur8 paYrn￿ts or a t48h refund.
Whèn eontrlbutlon3 are not expx*ed lo bè 88tt1od wlthln 12 months of thè and of th8
reporJng d8te In wl)ich the empbyees Tender Ihè re￿18￿ servlce. the Ilablllty18 measured ￿ a
dbcounled present value b#818. Tha urNArKllng of the dlxount 18 rorAyni&ed ￿ an 8xp6nse In
the parlod In whlch tt arlse8.
D•blor•
Tr8d• and other debtors arn rwnl8ed at thé 8etU8ment amount du• after any tr8de dkn￿nt
offered. Prepaym8nt# arn valued at Ihe amcunt proP81d Mt of any trodo db¢ounts due.
Aeerued Incom• tsx r•cov•rable18 Indudgd at tho best 08tlmalo of th8 aff￿nIS recohmble
at the balarKa 8heet date.
Cuh •t B•nk •nd ln H*nd
Cash at bank and ￿$h In hond cash aTrJ $lK*I tem) hlghly Nqukl Investments ￿th
Short maturlty of tlne monts or1888 from Ihe date ol 8cqu18lUc￿ or openlw of the doposlt or
8lmilar a￿nI.
-16-

Wag and Company North East Friendship Dogs
Year Ended 31 Ilarch 2023
& Accountlng Pollcle#
Crfjdhor¥
Creditors are rec￿￿niSed wthere the Charlty has a presert obllgation resulth)g from a past 8vent
that will probaw result in the transfer of fu￿lS to a thlnj paty and Ihe amount du8 to settl8 the
obl*Jation can bg méasured or esllmated relk4Lty. Creditors are nom)aty recognised at their
sèttlement amount after all(Ming for any tradè discounts du8.
Taxatlon
The charfty Is COn￿red lo pass ts tests Set out in Paragraph 1 schedu￿ 6 of the Flnance Act
2010 arKI therefore ￿ meets Ihe deffinits￿ of a tharitable e¢xnpany for UK corporation tax
purpos8s. Accordingty. the ch&Yty is potentialty exempt from tsXatir￿ in respect of in¢>The or
capital gains recewed withln categories ¢xwered by Chapter 3 Part 11 of the Corporation Tax Ac¢
2010 or Seclion 256 of Ihe Taxa￿ of chargeats￿ Gairts Act 1992. to the extent that such
I￿ome or gains ar8 applied exdusiyety to dwltable wrpose5.
Llmlled by Guarant00
The cknrity is Ilmited by guarantee. At 31st March 2023 there were 8 Marnbe￿ each of Vrt￿m
had undertaken to Ct)ntrl)ute an am¢Junt not ex(*•Jiry £10 in the event of a W1n(￿ng up.
Oonallons and Loycles
UmstrIc￿ Rostricted Total Funds
Fund8
Funds
2023
Donatron5
Corp)rate partners. ￿pp(*￿ ar￿ (knKYS
30.351
30,351
Legaci
L4acJes
-17-

Wag and Company North East Friendship Dogs
Year Ended 31 March 2023
Donatlons and
Unrestricted Restri(*ed Total Fund8
Ful￿$
Funds
2023
Grnnts
Joseph Strong Frazer Tntst
SirJames Knott Foundalion
The William Leech CharTty
Pease Charitable Trust
Catherine Cookson Chartlatle Tntst
The Pdnce ofwales's Charitable Fund
Hodrian Trust
The Parglt8r Trust Nia The CorNnunty Foundal¥)n
Tyne & Wear arKI Northumbertand
The J￿¢eY Trust
mason￿ CharItab￿ FoundatiM- Prnwnce of
Norlhumbertand
David & Ruth LeV￿S Famity Charitsble Tn
Prime vla The Communty Foundalb)n Tyne & W
arwj Northumbarland
D'oyly Carte Charila￿e Trust
Other smaller grants
The Nat￿nal Lottery Re&*ing Communrties grant
The National Lottery Digital F￿d 2 RerTh)te WO￿1￿j
Mccarthy Stono Foundation
2.500
5,000
2,500
1500
4000
2,500
3,000
2,SOO
2,000
2,SOO
8,020
8,020
2.000
4.812
15,0(K)
4812
18000
4,812
4.812
3.000
7,800
21,462
21.462
4.812
4812
124,569
78,663
45.906
UrY8skncted Restiicte(l Total Funds
Funds
Funds
2022
CorpJr8te parthers. suppwlers and thnors
13.829
13.829
LogaGle8
12,423
12.423
-18-

Wag and Company North East Friendship Dogs
Year End￿ 31 March 2023
Restrlcted Total Funds
Fund$
2022
Fun(18
Or•nt•
Joseph Strong Frazer Trust
Slr James Knott Fwndalhjn
The 1989 Wll8n Charitable Trust at the c￿munrtY
Foundation Tyne & Wear and Northumber18r*J
Hadrfan Trust
Barbour FoundaUon
The Jok8y Trust
Olhar 8m8ller grants
Th8 N8llonal Lottery Reachlng C￿nmUnI￿es grnnt
The Natlonal Loltery D￿rtaI Fund 2 Romote W9￿(ng
S.￿0
7.040
7.040
2,000
5,000
5,000
3,356
44,874
5,000
106,022
3.358
44.874
56.148
49.874
Charltable ActMtI••
Urnestrlcted Tot•1 Fund• Unwtrlcted Total Fund$
FuThJs
2023
Funds
2022
Beneffclarfe8
Sole of goods
13.356
13,356
5,498
2,480
7,958
5,498
2.460
15,944
14944
Oth•r Tradlng Actl¥ft
Unrestrtted Total Funds Un￿$￿￿ad Total Fund8
Fund8
2023
Funds
2022
Fundra*kng 8v8nts
Gfft ald
25.013
4.413
29.426
25.013 .
4,413
29,428
18.354
2.702
21.056
18,354
2,702
21,056
19-

Wag and Company North East Frlendship Dogs
Notes to the Flnanclal Statements ¢¢onllnuerf)
Year ended 31 March 2023
Investment Incom•
Unrestrtcted Totsl Funds Unresthcled Total Funds
Funds
2023
Funds
2022
Bank ini8resl racaNable
Othor Incomg
Unreslrlcted Total Funds Unrestrlcted Total Fund8
Funds
2023
Fund8
2022
Other income
150
150
10. CoBts of Other Tradlng Actlvltl•s
Unre$trlGted
Funds
Restrlcled Totsl Funds
Funds
2023
Fundraising- Ongoing costs
Fundraising - One off ujsls
44,098
44098
22,562
6&660
22,562
44,098
22,562
Unrestrlcted
Funds
Restricted Totsl Funds
Fun(Is
2022
Fundiaising- Ongoing Costs
Fundralslng- One off costs
6,847
8.307
15.154
14,734
17,743
32,477
21.581
26,050
47.631
11. Expendlturo on Charllable Actlvltl•8 by Fund Typ•
Unrestricted Raslricted Total Funds
Funds
Funds
2023
Ongoing costs
One off Pr￿ect costs
Support costs
36.682
58,194
19,928
4,119
82,241
94,876
19,928
31.001
145,805
26.882
63.564
Unrastricted
FurKIs
Restrtot¢d Totsl Funds
.Funds
2022
Ongoing costs
One off project costs
Support Costs
10,795
10,500
11,028
32,323
84,363
95,158
10,500
55,030
160,688
44,002
128,365
-20.

Wag and Company North East Frlendshlp Dogs
Nots¥ to lh8 Flnanclal Statwnents (¢onthuad)
Year Ended 31 March 2023
12. Exyndlturo on Charltsble Acthiltles by Actlvlty Ty
Actlvllles
undertaken
dir8cty Support costs
Totsl fund8
2023
Total fund
2022
Ongoing costs
One off prolect costs
94,876
19,928
29.891
1.110
124,787
21,038
145,805
148,898
11,790
160,688
114,804
31,001
13. Indep•ndont Examln411¢)n F￿•
2023
2022
Fees payable lo tho Ind8p8ndenl Oxamlner for.
Indopendenl exomlnallon of the fln8nclal 8ts1oments
Other fflnanGlal SONI¢8s
900
1,966
2,866
700
360
1.060
1& 81aff Co•t•
The total Blaff wsts and employee beneflt8 for the r8portlng p8rfod are 8natys8d as follow8..
2023
2022
Wago8 and 8alad68
Soclal 80curlty co8t8
Employer contdbullons to ponslon plan8
152,867
5,793
2,483
161,143
143,og9
2,940
1,643
147,682
Tho average head count ol 8mploy8e8 durlng the year we8 7 (2022.. 61. Thg averago numbgr of
lu1141m8 8qulvalent ompbyees dudng the year18 analy8ed as followz:
2023
2022
No.
Numbor of op8rallon81 staff
Number olfundral8lng & support $tsff
No 8mploye8 recelved employeo beneflts of mor• Ihgn £eO,OW durtng Ihe y•or {2022'. NII).
15. Tru¥tee R•mun•rntkn And Expen•
No remunaratton or 8xpense8 werg r8coW by the Tru8teo8.
16. Debtorn
2023
2022
Prapayments and accruèd Income
6,409
765
-21

Wag and Company North East Frfendship Dogs
Nate• to the Flnanclal St•tsm•nts
Y•ar End￿ 31 Ilar¢h 2023
17. Credltorn: amounts falllng du• wlthln on• y•ar
2022
Trade ryorfilors
AccruaLs and deferred income
SocLql secJJrity ar#J othor18X85
Other creditors
1,472
1.592
1.935
468
1,808
48n
5.467
18. P•nJlon• and Oth•r Po•1 R•tlr•m•nt B•n•ll
The amount recowlwl In Nicame or oxpMditurn 88 * expen￿ In rel8tk)n to d8fined
C￿ntrIbut￿1n ￿an5 was £2,483 (2022: £1.643).
19. An•ty•l• of Ch•rft•bl• Fund•
Unr••trlct•d ￿nd&
At 31 M•rch
2023
1 ArKII 2022
In¢(ffio Expendlture
G8n8ral funds
110.261
124.227
1107,662)
126,826
At 31 March
2022
1 2021
IncA)m• Expgndllur•
Gener81 fvnd•
72.575
85,163
(47,477>
110,261
RMtrlct•d fund•
At 31 March
2023
1 Aprll 2022 . Incorng Exp¢ndltwo
The Nallon81 Lottery R8at*lng
Communhl88 grant
Olgltal Transforynalkn yojert
National Lottory D￿￿[81 Fund 2 Remoto
W(yklng
Mccarty Sl(bng Fijundauon
The Smllh (Halh*thislle & ￿$tr￿1)
Charftable Trust
22,437
71.598
21,462
(37,460)
(43.600)
27,998
31113
{399)
14.812)
2,014
4.812

Wag and Company North East Friendship Dogs
Year Ended 31 tlarch 2023
19. Analysls 01 Charftabl• Funds
Kavli UK Limrted
Tesco Communlty Grant
The Pargiter Tntst Ma The C
Foundat￿ Tyne & Wear arKI
Northumberland
The Prift￿ ofwales's Ch8rllth FWKI
Prime via The Communty Fc#Jndalion
Tyne & Wear and NOrthuMb￿la￿l
The Joicey Trust
{1.5CKI}
{500}
8.020
2.500
(8.020)
{2.5LN))
4.812
14,812)
11.200)
{104,803)
97.048
3&151
At 31 March
2022
1 Awil 2021
Income Expendllure
The Nauonal Lottery Re￿Ing
ComMun￿&S grant
D￿lts1 Transfomiation Fwoiect
National Lottery Dlgltal Fund 2 RenN)te
Worklng
44.874
173.26n
{85.588)
22,437
71,598
157.186
5,(N)O
49,874
11.98n
(160.842)
3.013
208.016
97,048
-23-

Wag and Company North East Frlendship Dogs
Not08 to Ihg Flnanclal Ststsments fwillntsad)
Year Ended 31 March 2023
19. Anatysl8 of Charftsbl• Funds (¢onllnwd)
The re51rlcted funds for the followlng purposes:
Tho smfth Haltwhl811• & Dlslrtcl Charftabl• Trust provld8d 8 grant of £300 In September 2022
r8slrfcled lo contrlbule to the annual costs of 1. Vlsttlrtg Wag Team In the H8ltsvhlstl8 8r88. We
have had somè lumov8r In th81 area and wa￿8 onty Iu8t recruited a new voluntaer In Ha1￿hl$ll8
and we expect them to be fully deployed and the full contslbutlon from The Smlth Has￿hl$ll8 &
Dbslrlcl Ch8rltabl8 Tru81 to be fulty ullll88d before thè Ond of July.
Th• Jolcoy Tru•1 awardad u$ a grant of £2000 on 20th Fabruary 2023 to deploy S. naw Vlslting
Wag Teams In Northumb8rfand and thg old M8tropollt8n Borough of Tyne & W•ar11.0. 811 NE
and SR poslcod88 and DH415.
By the end of March we had recruStad 3 new V181tlng W8g Teams and w8 are conftdent that wlll
bo $UPPOrtlng them and al18ast the rem8inlng 2 other new teams bgfore the Autumn.
Prlmula Ch••••, vla thdr owner Th• Kavll Tru•l, donated £1.500 to our Chrfstm88 Glft of
Fdend8hlp Appèal provldlng Chrfstmas box88 lor our older dog lover8 alone In thelr ovm home8.
The boxes c￿nI81n0d a unlque handwrltton Wag Chrlslni8s Card, a W8g co08tgr d881gn8d by
Al8x Cl8rk. and 8 luxury aftemoon tea box to 8h8m and calebrats Chklstma8 wllh thelr Wag
frf8nd8.
Parglt•r Trust Fund vla tho Communlty Foundatlon- Tyno & W•ar and Northumb•rland
aw8rded u8 8 grant of £8020 on 9th Dgcember 2022 to doploy 20. V181Ung Wag Team8 wlll
have completed 3000 frfend vS$lts by the and of December 2023, wlihln the Tyne & Wear and
Northumberland area. By th¢ mlddle of MarGh we had deployed a1120 V13111ng Wag Toams and
li8 are confident that they wlll h8V8 completed the 30C￿ frtand vlsllg by Decembèr 2023.
Th• Mccarthy Ston• Foundatlon provlded a grant of £4812 on 191h Octobgr 2022 rn8trfctod to
the ¢0s18 of recrulllng, In8uranc8, deploymènt and support of 12. new toams ty 19th
October 2023. By tho end of N¢)v8mber 2022 we had recrulled and deployed a1112 team8 vlslllng
a mlxture of peo￿8 alone In tholr own homos and In Care and Medlcal e8tabllshmgnts.
Th• Prfnc• of W•l•• Charlt•bl• Foundatlon. on 9th Dècémber 2022, awardod us 8 grnnt of
£2500 to grow the number of V18I11ng Wag Teams to meal slgnlflcanl demand post Covld-19,
Improvlng th8 health and wellbelng of many more elderly dog lover8 8cro88 the Not1h East by
reduclng lonellne$$ and soclal i8018tlon. Thls oqual8$ to 6. new Vlsltlng Wag Te8ms belng fully
d8pkiy•d wllhln 8 12 month perfod. By 9th M8rch we had fully Bchleved th18 target.
On 1st Novgmber 2022, To8co Communlty Gr•Tht# 8warded us £SOO to brlng benoflts lo the
communlty. We recruSled 1 new Visiting Wag Team for the local County Durham communlty
whlch ￿11 be benefrttlng 36 elderly dog lovors In ihelr U4vn homes or 324 Vi81ts lo vulnerable
people in care or hospital8.
The current ¢ost per volunleer18 £401. As 811 our actmlles arg focused on safely dellvèrfng OLtr
speclal frlend8hlp8 recnjltlng, ass6s81ng, Inductlr4J, equlpplng, Insurfng, matchlng, deploylng,.
supporting 8nd ongolng monltorlng - we cal¢ul$lg the Indlvldual c051 of 8 ￿ by taklng our totsl
operallng ￿aSts and dividing by the numbgr of volunteers. Uslng tho 2021122 ￿nancIal yoar Ihls
vms £170.4791425 = £401.
Th• Natlonal Lottery Re•¢hlng C*)mmunltl•s TrJnsfornMtl¢)n Prolo¢t
TNL R￿ChIng Communltlo•
We recelved the fln81 payment of the extgn8ion of TNL Reathlng Communltles projacl. £10.731,
In January 2023 to 8UPPOrt our operallng costs during the fln81 phase of the Implemenlallon of
our Digital ProjeGL The Dlgltal Project is now Scheduled to complete In Awjust so the remaining
Reaching Communities grant funds of £6,439 wlll ¢onlrlbule lo our operatlng costs during thg
period 1 April to 16th July 2023.

Wag and Company North East Friendship Dogs
Notss to th8 Flnandal Statements (conllnuod)
Year End•d 31 Ilar¢h 2023
19. Analy818 of Charltable Funds (oonlln
In additM)n, TNL Reaching Communiltes also funded a key element of the Dlgital Project. whlch
was Ihe bespoke englne room of Wag. the Volunteer Recruttment. Referral and Management
System(VRRMSI. At year end. £5,527 of that elem8nt of the project budget was unspent due to
de18ys in the final implementstion of the VRRMS but work Is back on track arKI this will be ullllsed
before the end of June.
Wa wlS1 b8 submitting our end of grant report to The Natlonal Lottery when the grfdnt offlclalty
ends on 17th July 2023.
TNL Dlgltsl Project Fund
All elements of thSs transfomigtional project have been very successfully implemented, total
digilisation of the charitys operations. replacement h8thar8 and SO￿¥re and a complete
overhaul of the charity's fundraislng approad) and ass¢xiated digital tools. webslte, financial
management etc.
The final funds remaining within this proAect - £30,337 fincluding the Reaching Communities
speGifi¢ element of £5,527 see above) wll en8vre thls yeor the successfijl completlon of Ihis
project overall.
TNL Dlgltal Fund Romots w0￿1ng 2
The final element ol thls prolect - £2,614 - L8 lo finan¢8 the link b8ts¥een the VRRMS and the
office MS365 envlronment lo ensure 811 stsff - office or remote ba88é - can manage Wag auto
reminders. tasks, contacts and assessment bookings in one place from w￿reVer they are based.
Th18 work wlll be completed alongside the VRRMS work ar￿ VAII be completed before tha end of
th8 year.
20. Anaty818 of Net Assets Between Funds
Unrestricted
Funds
RestrlGtsd Total Funds
Funds
2023
Current assets
Credltor5 less than 1 year
Net assets
131,698
14,872}
126.826
38,151
169.849
(4.872
164,977
38,151
Unr88ts1cled
Funds
R8strictad Totsl Funds
Funds
2022
Currenl assets
Croditors lass Ihan 1 year
Net assets
115.728
{5,46n
110.261
97,048
212,776
(5.4671
207.309
97,048

Wag and Company North East Friendshlp Dogs
Management InfOn￿On
Ymr Ended 31 M•r¢h 2023
The Foll￿Tr9 Pag•8 Do Not Fonn Part of the Financlal Slatgm8nts.

Wag and Company North East Friendship Dogs
YMr Ended 31 Ilarch 2023
2023
2022
In¢om• and 0ndo￿nents
Donatlons and legacles
30.351
13.829
12.423
2,500
5.000
Legades
Joseph Strong Frazer Trust
Sir James Knott Foundation
The William Leech Charity
Pease Charitable Trust
Catherine Cookson Charilawe Trust
The 1989 Willan Charitsble Trust at the COMM￿ty F¢)undallon T5ffte &
Wear and Northurnbed8nd
The Prince of W8les's Charilable Fund
Hadrian Trust
Bathur Fourtdab
The Pargiter Tn￿¢ via The ccmTh￿nty FoUnd8￿n T>Tre & Wear and
NorthumbertarwJ
The J1￿CeY Trust
Masonic Charitable F￿ndatIOn- F)roMnce of Northuffberf￿d
David & Ruth Lewis Family charitab￿ Trt￿t
Prfme via The Communty FourKlation T>m8 & Wear arMI
D'oyty Carte Charftable Tn
Other smaller grants
The National Lottery Reaching Ccffimunities grant
The National Lottery Digital FurKI 2 Remote WortwwJ
Mccarthy Ston8 Fourmlation
5,000
2,51)0
5,01)0
3,01)0
2.01)0
2,000
s.￿0
8.020
2,000
4812
14000
4,812
3.000
7.800
21A62
3.356
44,874
5,000
U12
1x569
106,022
Beneficlaries
Sale ol good$
13.356
5,498
2,460
7,958
1&944
other Iradlng actmtles
Fundralslng avwbts
Glft aid
2S013
4.413
18,354
2,702
21,056
29,426
Invo$1rngnt Income
Bank interest rece5vablg
Other Income
Other income
150
Ta¢•1 Incom•
170,133
135,037

Wag and Company North East Frlendship Dogs
Y•ar Ended 31 Plarch 2ff23
2023
Expendllur•
Costs of oth•r tradlng actlvhlè8
Fundralslng . Ongolng co¥1•
Staff, payroll aThJ penslon
Fundralslng and marketing materlal$
Processing foes. F*)Staga and packagh
Other costs
37,824
028
81
165
14.734
5,834
951
62
21,581
Fundrnl•lng . One off costs
Subcontractor costs
Fundraislng digital h8rthvar8 & gurwt
Websi18 robulld
5,550
17,012
20.650
5.400
28,050
22.562
Co•t• of oth•r tr•dln9 aelMtI
86,660
47,631

Wag and Company North East Friendship Dogs
Notss to the D•tsll•d Stalemnt of Flnanclal ActIvI￿ (eondnu
Y••r End•d 31 March 2023
2023
2022
EXpendI￿re on chaTltsbl• •clMlles
Ongoing co8ts
Actlvltles undertak•n thr•¢ty
Staff, payroll. penslon and remilimert
NIC
P￿￿10n
G1ft8 for our elderfy al hoTh friend8
Volunteer recru11￿nI. InSurar￿8 and 8tsrt8r klts
Othw dlre¢t ¢osts
78,799
&793
2.483
84.363
1,643
651
4,870
891
5,519
1.396
94,876
95.158
SUpportC￿ts
Staff pay and sub contrxtors
Prof8881onal fees, accounts and genorn10Tr4
WAG man8gem8nl syslem
Other 8UPPOrt rA)sts
20,918
5,704
3,009
44.002
6.325
2,794
619
29,891
53,740
On• off projoct co•t•
Actlvltl•s und•rt•k•n dlr•cty
Subcontractor costs
Volunteer recrultment man8gfjmont watam
Recrultrnant cos
9,110
152
10.500
19.928
10,500
Support t￿1•
Sub¢onlrn¢tc¢ costs
Dlgltal malnlenanca
W•bslle rebulld
450
1,110
1.290
145,805
180,688
Total •xpndltur•
212,465
208,319
N•t •xp•ndlturn
(41332)
173.2821