**Charity number: 1180574** ## **Association of Dogs and Cats Homes** ## **Unaudited** **Trustees' report and financial statements** **For the year ended 31 December 2022** Association of Dogs #nd Cats Hom•s Contents Page Rofor•nce and admlnlstratlv• d•tails of the Ch•rlty. Its Trusta•s and advisers Trustees. roport Inde￿ndent Oxamlnerfs report ststem•nt of flnanclal actlvities 10 Balan￿ •h¢•t Stat?m0nt of ¢￿h Ilows 12 Notes to th• flnanclal •tatsm•nts 13-23 Assoclatlon of Dog¥ and Cats Homes R•feren¢o and administrntion detsils of the charlty, Its Trust••s and advisers For the ye•r ended 31 De¢•mbef 2022 Trust•es The following individuals Serv￿ as Trusleesuurlng the year (Trustees. Committee membetship al April 20231: Giles Webber, Chair ' Peter Hepbum, Vice Chair Peter Laurie. Hon. Secretary, Oavhl Bowles ', Steve Byme Adam Clowes Mike Elliott Marina Fiddler Caroline Johnson K81ty Grellier Steve Goody Nicola While Retired 12 May 2022 From 12 May 2022 l Member of the GOvernar￿ Committee 2 Member of the Siandards 8nd Animal WeW8r6 Committee 3 Member of the Legislative Committee 4 Member of the Member Engagement Committee Contral T•am Staff & Volunt••r¥ Halila Obineche ExeculNe Director {March 2022 to Seplembor 2022) Thérés8 Davall Member and Administration Manag&r Clare Radlett Standards and OperalK)n$ oific*r Ellie Rocho Adminislralor (from Seplember 2022 CLqire Jones Honorary Bc4)ktheeper (to 15 April 2022) Cathy Haddon Honorary 80)k4eeper (from Novèmber 20221 Sarah Horner Central Team Volunteer Jordan Whitefi8ld Social Media volunteer Charlty r•gl¥t•rnd num￿1 1180574 Prlnclpal Office Associ81ion of Dogs and Cats l*)mes, PO Box 76271. Lwdon, SW8 9FA Accountan Kreston Reeves LLP, Chartered h£counlants, M￿tagUe PLqce. Quayskje. Chatham Marlne ME4 4QU Banktrn Bank of Scotland, PO Box 2358,1., Edinburgh, EH1 1WH Page 1 Associatlon ol Dogs and Cats Home* Trustees, report For the year ended 31 D￿mber 2022 Constltutlon and hl$tory The Association was constituted as a Charitsble Incorporated Organisation {CIOI and entered onto tha Register of Charities in England and Wales with the Registered Charity Number 1180574 on 6 November 2018. Previousty, ADCH IA5s0c1at￿n of Dogs & Cats Homes) operated as an unincorporated associatK)n. On its Iransit￿n to the CIO strwlure. all assets and liats'lities were transferred. Structure. Gov•rn•nce and Management The Association is govemed ty ils Consts"lulion. The Object of the Ass(Kiation is the pronY)lion of the voluntsry animal welfare seclor for the publ￿ benefil. in partKular r818tsng to dogs and cats, by: 11 The developmenl and dissemination of good practice in animal welfare- 21 Provhling tralnlng. confèrences and resouictss on subjects relevant lo the eIr￿lencY of thg 3) prOv￿1ng Ilaison beh¥een the sector. govemm8nl apnci8s and othergroups on animal weltare issues. 41 ProvKling grants lo or9anis8tK)n$ in the sector. The *oluntary sector means charities and voluntary org8nis8tions wthin the 8riti'sh1s1è5'. 51 Charilies are organisalions. vthich are reccgnised as charitable according to the law of the relev8nl juri5dicb.on within which they operate. 81 Volunlary organisatKJn$ 8re independent organ￿oI￿n$. wh￿h are estsbli5h8d for purposes th81 add value to the c￿mmunity as a whole, or a sKJnificanl section of th8 communlty, and which are not permffted by their conslilution to make a profit for private dlslributiors. Voluntary organisations do not include kncal govgmmenl or other statutory aullKsrilies. The AssoGiatK)n is overseen by a Board. cOMpr￿1n9 up to a maximum of 14 Truslges. The maiorily of Tru51ees are elected by the members. with the Hon. Secretsry. Hon. Treasurer Iboth being Trustees exthofficiol and certain COwOPted Trustees appointed by the 8oard. The Board mel on eight occasions in 2022. Minutes of Board meetings are t8ken by the Hon. Secretary and published on the online Members, Forum. Tru$tses r￿￿e no refflunerat￿n in resp8Ct of t￿1r robes and serve as volunteers. The Board is SUPP¢)rted by four Committees: The Govemance Committee. which has taken on tha roles of hvo forrr*r Committoes.. People Committee and the Finance, Governance and Rtsk Committe8. Its responsibil￿leS include monitoring the Associathjn's finances, ils register, banking arrangernenls, financ181 cLJntrols. people matters relatinq to staff, volunteers and Trustees, and governance arrangemerbts. 11 proposes a Buth3el, draft Accryjnts and Annual Report, and a Reserves Policy for approval by the Board. 11 akn serves the ro￿ ol Nominat￿nS Committee overseeing Trustee recruitment. The Standard5 and Animal We￿are Committee. that oversees tho implemontalion of the ADCH Minimum Welfare an¢Lo￿at￿nal Standarts and the process by which tN)Ih prospective and existing member Orgar￿saIlOnS are assessed against these Standards. The Comrnittee also conlribules to ￿levant Govemmenl work lo devebp ststutory stsndards and gnforcemenl frameworks across ADCH'S jurisdictions. The LegislalNe Committee, that ffrfjnitors legislative deveh)pments relevant to companion animal wellare across ADCH jurisdict￿nS. submits responses lo Government consutt8tions on behalf of the Associatwjn. and helps lo ensure that the Associalion and ils members are aware of and ￿adY to respond themsefves to o)nsuttat¥)ns and the introduct¥)n ol new legislaliori. The Member Engagement Comrntitee. that is focussed on developing an enhanced range of member benefts and prorrM)ting the Association lo new member organisations. Addttion8lW, an IT Working Group supported the AssoualK)n's move lo a new websile as well as furth8r developments to our new Customer ReLqtM)nship Managèment {CRMI system. This Group has successfulty completed its tasks and has stood dovm. Page 2 Assoclatlon of Dogs and Cats Homes Trustees, report {contlnu•d) For the year ended 31 Deeomber 2022 Each Committ98 and WorkiNJ Grou￿ is chaired by a Trustee ar￿ membership can comprtse 8 mix of Trustees and other individuals ctropled on the basks of Iheir skilLs. exp8ri8nce and inlerests. The Association's central team consisted ofour three mem￿r$ of paid staff and volunteers in 2022.. Halita Obineche seNed as Executive Director be￿een March and September 2022. Thérèse Davall as Member and AdminislralKtrn Manager was responsible for the information and communicatK)ns with members. event management and supporting the Committees and Working Groups. Clare Radlett as Stsndards and Operations Officer worked. inilialty on a part bme basis. but now full lime. administering new membership applications. undertaking work on stsndards and animal wetfare, administering 8ssessmenls and supwrting other aspects of the Assctiation's operations. Éllie Roche joined us as our Administrator in September 2022, tsking on a lar9e amount of the routine adminSslralK)n th31 is required to suprM)rt members. Claire Jones was the HOr￿rary BC￿k-kèèpor until April and Cathy Haddon took on the role in November 2022. Sarah Homer volunteered for us in all areas of the central team In support of the staff team. J¢ydan Whilelield has supporte(J wilh ADCH social rne(Jla platforms, helplng the central tearn become more prTractive. tsr￿led and professional. All members of the central tearn gave a high level of cover for each otherfs tasks lo manage the peaks and troughs of the workflow and any holiday, sickness or other absences. Twslees and other volunteers as well as slaff receNe induction suited lo their own needs and the role they undertake. Trustees can lake part in the training offered to member organisatKJns and Trustees also plan their own joint or individual Iraining according lo their needs. The Board carries out 8 review every 1 to 2 years and thls Is one of the ways used to identify trainir¥J ￿ds. Staff remuneration is sel by Trustees laking accounl of affoidabilty an¢J comparable jobs in the seclor. Staff are employed on behaN of ADCH by Battersea Dogs and Cats Home and transferred lo ADCH under a secondment agreement to save ADCH from neecling lo run rts own payroll for so few staff. ADCH meets Ihe payroll costs. ADCH and Battersea are planning for ADCH to take on ils own staff and for the secondmenl lo come lo an end. but Trustees remain very 9raleful for Ihis support. Dellvory of obJ•ctfvu In 2022 As we came out of the worst of the parKlemic, in October 2021. Trustees undertook a slrat8gy revisk)n lo ensure that the strategy remained relevant, fe-prKJrilise work in the strategy and make any changes needed. The dev•lopm•nt and dli••mlnatloTh of good pr•ctlc• In anlmal welfare During thè pandemic most lacevtrtrface activty was curtailed includir¥J on•sile assessments. Trustees had. therefore. established a new Membership category. 'Provisional Members. awaiting full assessment. Assessors cairied out a virtual assessment arKI suilable applicants become 'Provisional Members., so such organisalions wouPJ receive all the usual ADCH benefits but would not be given voting rights. Trustees reccgnised the risks in not doing on srte assessments and so, during 2022, prioritised Provisional Membets.Ipiecewe an extem81 assessment after restrictions were lifted. Most of these were completed with th& remaining ones planned for earty 2023. Once on-site assessmenls becarrE possible we also aimed to assess new appllcants for fvll Membership, rather than moving them through Provisional Membèrship. We also managed a small number of assessments of exL%ling mmbèrs duriNJ 2022. In total we undertook 40 on-si18 assessments. a re¢x)rd number of assessments for any year since the current programme started In 2018119. Al the end of 2022 there were 154 fv11 Members and 9 Provtsional Members with a lurther 11 applications being pr￿Ssed. There were also 9 Affiliate Members. Page 3 Association of Dogs and Cats Homes Trusteos. roport (eontinu•d) For th¢ y•ar •nd•d 31 D•c•mb•r 2022 The Association continued lo gather information from members on the emergence from the pandemic and other signrficant matters. both ttrirough- our annual relum and additional surveys. This gave us crucial data for the sector that was shared with the felevant Govemmenls. The Stsndards and Animal Welfare Committee also undertook a major revision lo ADCH'S Minimurn We￿are and Operational Standards. There were iwo drivers to this exercise- listening to our members and assessors about their experience of using the Slandards. and also the inlroduclion of legally backed nali0ft81 standards in Scolland. AOCH'S Slandards are locused on animal welfare, whe￿aS the new Scottish Standards. while not. in essence, very different. did include a small number of administrative standards which underpin animal weWare. ADCH'S revision process. inclLKling an active and engaged Consultat￿}n wrth our members. was completed by the erKI of the year and we remain confKlent that compliance wlth ADCH 8tsndards should resutt in m8ellrvJ the Scotti8h Gov8mmanl's Ilcencing requirements. ongside the UF4lated standards, we devised a range of support for our members as described below. In line wilh our commitment lo openness. ADCH'S standards and all our assessment pr￿d￿reS are pub￿Shed on our website. Provldlng tialnlng. conf•rencM and rn•ourco• on subJoct¥ rèlèv•nt to th• trfflcl•ncy of the sector As restrictions on meetings were ending we reassessed the pros cons of face-t￿lace or virtual meelings. While our Members urKloubtedly value the face-lo-lace Open Meetings, and the associated netsvorking and mutual support availab￿ al those meetings. virtU81 meetings do enab￿ attendance by more individuaL8, save on travel lime and cost. and especially facilitate engagement with Members who are basad in rural afaas or who woujd have the longest travel time to physical meetings. We decided lo run a mix ol events, but the focus for Open meetings would be physical and for other training would remain virtual. We are commrtted lo doing whal we can lo meel the needs of all our members and thls decislon was especially welLX)med by many of our sMal￿r members. The ADCH annual conference is the major event in Ihe calendar of animal welfare and rescue organisalions so our being unable to host rt in 2020 and 2021 was a cause ol much sadness. By the time we knew that we could njn the event in 2022. the usual dale in May w8s Its) close and so we decided to hold the conference in October. This gave lime to put in Pla￿ an exctbng and attractwe programme. We were delighled Ihat Ovgr 400 people attendgd and gave the ovgnl their usual high praise. with many demands for another AOCH annual 0)nfe￿nCe in 2023. We hosted 9 rerr¥)te meelings in 2022 including 2 Open Meetings attended by between 69 and 78 attendees. Our firsl In-person Open MeetiThJ since 2020 saw 54 attendees. Six webinars were Meld on a range ol issues including the new Scottish licensing of rescues legislalv)n. kitten socialising and equality and dNersity in organ15alions. Three specffic webin8r5 were hekl on Covid-19 reslriclions f¢xusing on rehorning. volunteers and re•openir4J. These attracted an average of 40 attendees from members. ADCH held ils secoThl online AGM wh￿h was an effic￿nt way to Iransacl that bu5ir7esg event. We also separated it from the conference, while adding some interesting speakers irtto the event programme. We welcomed one new èlected Trustee. Nicola White, al the AGM and Sa￿ farewell to a long-standing Trustee. Steve Go￿lY, who had worked hard for the charity, most recently as Chair of the Member Engagement Committee. In addition to running training arKI other events we also svJnposted members to a variety of guidance, webinars, free trainirMJ and virtual even15 run by other organi5alion5 such a5 NCVO and CAF and provided lempl8les on comnN)n loprs affects.ng member5. Page 4 Association of Dop and Cats Homes Trust•e$' roport {¢ontinued) For the yo¥r endod 31 Decem￿1 2022 ADCH continued to disseminate infqrnialion reguQqrty through its Facebook Group and a newsjetter. The newsletter was revisod in fom and frequency arml r￿ circulal&l al the end of each nKsnlh. with special bulletins sent as required. The Facebook Group is slill proving to be a popular way of nettvorking bettveen Members. There are now 462 individuals in the group. representing arouThJ 129 members 75% of totsl membership. ADCH also stsrted lo grow its Twitter aTrJ ￿nked1ft folk)wirwJ. The website had 125,066 visitors in 2022. ArouThJ 350 individuals from membership organIsat￿>nS were signed up lo the Member User area of the website. (31 Providing Ilalgon bètw••n th• 8o¢tor. govemm•nt •g•ncl•s •nd oth•r groups on •nim•l w•lf•rn Issu•$ After working closety with all euhl jurisdict￿nS on policy guKlelines under the CovSd-19 restrfctk)ns In the previous years, our legislalNe work relumed in 2022 to focus on animal welfaro and the rescue sector. In1￿motIon from surveys and Annual Retums were fed back lo Govemmenls to influenc8 policy on aspects of our work, especialty as society came out from l¢xkd¢)wns and established Its new norm81. In addition ADCH provmled ￿gUlar updates on legislative changes that could impact on membership al each Open Meeting. This part￿￿larlY focused on the implement81ion in 2022 of licensing of rehoming cenlres in Scotland (which had Stsrted in Seplember2021}. ADCH maintained ils18gislalive risk register whlch assesses legislation opportunities in each of Ihe eight jurisd￿tiOnS the Assoclation covers. Legislative changes 8nd their impact on AOCH members that were considered in the risk register in¢lud8d tha ban on third party sa18s in England, Kèpt Animals Bill, Scottish Control of Dogs Acl 1991, English Oangerous Oogs Act, The As8oclatlon 18 exlremely grateful to those organisations that have supported Ils work., our mamb8r $upport8fS who provided financial support for our 2022 conference were Batlersea Dogs and Cats Home. Cats ProtKlion. Dogs Trust. Blue CTOSS, Wood9reen Pets Charity, Kennel Club and Birmingham Dogs Home. Our sincere thanks are also extended to our Sponsors for 2022.. Pelplan (Platinum Sponsor),. Pel Remedy IPl8linum Sponsor).. Pets at Home Foundation IGold Sponsorl,. Shakespeare Martine8u (Silver Sponsor)., and to Bronze Sponsors.. ACD Projecls,. Agria Pot Insurance.. Anilog.. Animal Care Neiwork,. Avid PLC., 8ro$ch Direct Ltd., 8yolrol {previously Medimarkl.. Citalion; Doni., G9 ChemKals" Lgster Aldridg8 So11￿10[S.. Pel-ID Microchip,. arKI Your Dogs Club. Plani for 2023 In 2023 the Association will undertake a revision of ils strategy and, based on the outcomes, will establish a case for support, fvndraising strategy and implementation plans. We will continue to advise Members on ￿gIslat￿e changes. Other key areas of f￿u$ will include= Moving the staffing strllet￿ of ADCH to a sustsinable model ensuring we can meet Members, needs whiL8t providing value for money. We remain grateful to Battersea Dogs and Cats Horne for their suppoit in many ways including empkjymenl, HR and payroll support for ADCH staff who are seconded to us. By mulual agreement we have decided th8t the 5e¢ondment arrangements will ￿)me to an end in 2023 and ADCH will seek an allematNe solution to Ihe bngs18nding secorKYment agreement. Seeking a new lunding model to ensure a sustsinabl8 financial framework for ADCH incI￿11n9 building relationships ￿th funders and sourcing grant opportunities for ADCH and mernbers. Continuing to ensure the Minimum Welfare and Operational Standards are embedded across the Association and acce￿rating the calch-up to our prcgramme of exlemal assessments. initially building back to extemalty assessing 20% of Membe￿ annu81ty. Al the start of 2023 we are recNiting a Training and Assessment Manager to enhance training for assessors. Page 5 Association of Oogs and Cats Hoffl•¥ Trustees. report (continued) For the yoar •nd8d 31 D•cember 2022 Keeping our Minimum Stsnd4rds under revw. especialty on importation. lo ensure they are up to date and reflect developments in the sector. Assessing the implementation of rescue centre and sanctuary licensing in Scotland and its impact on members and future members. Responding lo the licensing consuMatiOn5, when issued. in tK)Ih England Wales on rescue and sanctuary licerbsing arKI liaising with Govemments to ensure ADCH standards are recognised in new laws. and the Assock9t￿n 15 approprialefy invow in development of proposals to regulatè animal rescues and sanctuaries. Providing opportunities for members lo feed into ADCH respow to legi5Lglive consultations on re18vant issues. Seeking addthonal and offerings for members, includlng developing a new plarform for our training and event maleri81s. Keeping our communulion slrateoy under review includinq maximisinq the potential of our Twitter, Linkedln and newsletters to bring re￿vant infomiatK)n to our members. Additionalty. we plan to hold a mix of f￿￿face Op8n MeetiThJs and vlrtual meetlngs, and our Annual Conference, returning lo a date In May in 2023. We olso pkn to hold a virtual AGM In Apdl and the Pelplan ADCH Awards. PublSc Benofit In planning and urKlertaking the Charty's activib'es the Trustees gNe due consideration lo guidance published by the Charity Commisslon retatsng lo public benefil. Pollcla8 ADCH has a lange of polic￿, including.. Membership Criteria (Incl￿￿1ng the Minimum Welfare and Operational Standards),. a Complaints Process., Privacy and Data Breach pollciès,. a D￿ersIty Statement,. an Expenses Pdicy and a Safeguarding Polw. ADCH is compliant with all r8levanl GDPR legislation. Accounting and financial records have been managed by the Member and Adminislralion Manager In the absen￿ of an Honorary Treasurer and our Tntstees, Report ?nd Financial Statements are submitted fof approval to the AGM. after they have been reviewed by an Independent Examiner. Bank accounts and sKJnalortes are approved by the Trustees. Financial Policies and Controls are in place. A Risk Register for the Associolion is revmved r&Julaty. Confll¢t• ol Int•r••t A regislerof Trustee Declarations of Interest 15 maintained by the Secretary and is reviewed by Trustees at the start of each meeting. The ASsociat￿n'S Constitution requires that a Trustee declare the nature and extent of any interest. direct or indirect, which he or she or any rekled person has in 8 proposed transaction or a￿angement with the ADCH. They musl also declarg any interest in any transaclion or arrangement entered into by the ADCH which ha5 not prevw)usty been d8¢Lgred. Trustees mu51 absent themselves from any discussions of the trustees in which il 15 possible that 8 conflict of interest or loyalty will arise behveen his or her duty. lo act sokly in the interests of the ADCH and any personal interest (including bul not limited lo any firwKial inleresl). Any charity trustee absenting himself oi herself from any discussions in accordance'witb this clause mu51 not vot8 or be couniod as part of the quoNm in any decision of the charity Iruslees ¢M the matter. Relatsd partl During the yeaf, most Trustees were employed throughoul or in part by Member organi8alions. No Trustee received remuneration or other benefit from their work with the ASS(￿allOn. An honorarlum of £2,000 was paid by the Associalbjn lo Battersea Dogs & Cats Home in respect ofthe SeN*￿ provided by one of its employees as Secretary lo Ihe AssctiatK)n. No donalbjns were receNed from Trustee5. Paje 6 Association of Dogs and Cats Hom Trust￿$. report {¢ontlnuod) For the year ended 31 D¢c•mb•r 2022 The Association's staff were. 8rKJ LX)ntinue lo be, employed by Battersea Dojs & Cats Home and seconded to the Assock4tion. This arrangemènt was approved by the Trustèes to avoid th8 need for the Associallon lo establish and mainlain arrangements for the direct ernpk)y￿nt of staff in the earty years of the charity's existence. This arrangement is planned to erKI during 2023. Flnanclal r•vl•w Golng Conc•m After making appropriate enquiries, the T￿￿tee$ have 8 reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeab￿ future. F￿ this reason, they continue lo adopt Ihe going concem basis in preparir¥J the financial slalements. Furthèr detsils regardlng the adoption ol the going concem basis can be found in t￿ accounting policio$.' Statoment of th• CharrtY8 Pollcy on Reserves Trustees consider that the ASsociat￿n needs lo hokl reserves in Order for the charty to be effecllve, and lo miligale the impact on the charity of tKslh any unplan￿d shorttalls in income and increases in expgnditure. A Risk Register is kgpt un¢Jer regular review by the Association's Finance. Govemance and Rlsk Commlttee Irenamed Govemance Commitlee in Juty 20221. In assessing the principal risks contsined therein, the following values have been eslimated in order to ascertain tha financi81 impact on the charty were these risks lo crygtsllise.. UNPLANNED V•lu• £'OOO 10 The risk of unfores88n eme bl Other unexpected need lor funds. e.g. to CAiver an unforesthn budgèt defficlt due, for example, to: A shortfall in Income. IncludlrrfJ the rtsk of a grant not belng renewe(l. Conference deficil. Em lo lem ra staff lo cover a fon lem 8￿k absence. Funds are n8ed8d to give the trustees time lo act in circumstancès such as 15 25 these. PLANNED dl Planned work IncludiNJ start-up fvrKlir¥J for new projocts that cannot be funded from in- ear income h) Working capitsl - The need to fund short4erm defi￿1$ in cash where money needs lo be s nl before fvndi Is r￿￿1¥0￿. TOTAL 30 25 140 Trustees consider th81 it is unlikely that all the above risks wouhl (￿ur at the same time. Therefore, in aggregate, Trustees consider that reserves within Ihe range of £85,¢YJO4100,000 are appropriate for the Associetion's safe and eff80trrfeweration based on knowledge of Ihose.operatOons as at Aprfl 2023. Trustees will review this policy annually in time for the annual accounls. 11. at any time, there is a shortfall. Trustees wll plan action to bring reserves into line wrth the target in an agree(I timescale. Flnanclal Report The Association returned a surplus of £30,996 on unrestricted funds in the year lo 31st December 2022 £36,183 in 20211. Unrestricted reserves at the year*nd totalled £151,642 {£120,646 al the end of 2021). Income in the year was £302,235 (£102,033 in 20211. Our sources of income for funding the AsscKiation's own a¢tivitEs in the yearwas large￿ Ihiough membeFship subscriplion5, sponsorship and attendance of our conlerence. Other income included sale of advertiseffienl space and reimbursement of costs assocsaled lo the administratton ol the Mars FC￿ Fund. Page 7 Association of Dogs and Cats Homes Trustso$' report {¢ontlnu•d) For th• y•ar ondod 31 Decembei 2022 Expenditure irs the year was £291,614 {prior year £65.850I this related largety to the employment of our small staff team and costs associat￿1 with (X)nfe￿nCe. Staff costs for 2022 include an increase in staffing on the prior year. Restricted or Designated Funds Al the year*nd, the Associalion held restrict￿ funds lotslling £158.9561£26.107 at the end of 20211. These compris8'. £2,4911o bè used to furKI ADCH KnowHthv pL4tform, £111,765 lo be used a$ grant funding lo help ADCH Mèmbers who are struggling financially due to Ihe cost of INing crisis, £44.700 to be used as 9rant lutxjuw fur ADCH M¢rTthr3 WIK) require help feedirwJ thelr anlmals. There were no designated fuThJs. SUPPORTERS Truslees are very aware that much of what ihe chwity achievès depends on our supporters- donors, sponsors and volunteers. We are very grateful lor all this help lo the A$S￿latIOn which enables us lo provide support to our Members who hewl Ihe **Income from:**
Contributions and donations
3
Charitable activities
4
Other income
5
**Total income**
**Expenditure on:**
Charitable activities
7
**Total expenditure**
**Net income**
Transfers between funds
14
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2022**
**£**
**210,000**
**-**
**-**
**210,000**
**56,776**
**56,776**
**153,224**
**(20,375)**
**132,849**
**26,107**
**132,849**
**158,956**|**Unrestricted**
**funds**
**2022**
**£**
**237,579**
**56,223**
**8,433**
**302,235**
**291,614**
**291,614**
**10,621**
**20,375**
**30,996**
**120,646**
**30,996**
**151,642**|**Total**
**funds**
**2022**
**£**
**447,579**
**56,223**
**8,433**
**512,235**
**348,390**
**348,390**
**163,845**
**-**
**163,845**
**146,753**
**163,845**
**310,598**|Total
funds
2021
£
45,591
56,442
-| |---|---|---|---|---| |||||102,033
72,326| |||||72,326
29,707
-| |||||29,707
117,046
29,707| |||||146,753| The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 13 to 23 form part of these financial statements. Page 10 ## **Association of Dogs and Cats Homes** ## **Balance sheet As at 31 December 2022** |**Note**
**Fixed assets**
Intangible assets
11
**Current assets**
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
**Net current assets**
**Total net assets**
**Charity funds**
Restricted funds
14
Unrestricted funds
14
**Total funds**|**1,668**
**339,954**
**341,622**
**(33,524)**|**2022**
**£**
**2,500**
**2,500**
**308,098**
**310,598**
**158,956**
**151,642**
**310,598**|4,713
139,941
144,654
(2,901)|2021
£
5,000| |---|---|---|---|---| |||||5,000
141,753| |||||146,753
26,107
120,646| |||||146,753| The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: ## **Giles Webber** (Chair of Trustees) Date: 23 March 2023 The notes on pages 13 to 23 form part of these financial statements. Page 11 ## **Association of Dogs and Cats Homes** |**Statement of cash flows**
**For the year ended 31 December 2022**
**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
**Net cash provided by investing activities**
**Cash flows from financing activities**
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
The notes on pages 13 to 23 form part of these financial statements|**2022**
**£**
**200,013**
**-**
**-**
**200,013**
**139,941**
**339,954**|2021
£
41,149| |---|---|---| |||| |||**-**| |||| |||**-**| |||**41,149**
98,792| |||139,941| Page 12 **Association of Dogs and Cats Homes** **Notes to the financial statements For the year ended 31 December 2022** ## **1. General information** The Association of Dogs and Cats Homes ("the Charity") is a charitable incorporated organisation, registered in England and Wales with the charity registration number 1180574. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Association of Dogs and Cats Homes meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are presented in sterling, which is the functional currency of the Charity and rounded to the nearest £. ## **2.2 Going concern** The trustees have assessed the use of going concern and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have concluded that there is a reasonable expectation that the charity will continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. ## **2.3 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. ## **2.4 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. Page 13 **Association of Dogs and Cats Homes** **Notes to the financial statements For the year ended 31 December 2022** ## **2. Accounting policies (continued)** ## **2.4 Expenditure (continued)** Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. ## **2.5 Intangible assets and amortisation** Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life. Amortisation is provided on the following basis: Website - 25 % straight line ## **2.6 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **2.7 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **2.8 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. ## **2.9 Financial instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 14 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** ## **2. Accounting policies (continued)** ## **2.10 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **3. Income from contributions and donations** |**Donations**
Conference delegate income
Conference sponsorship
Conference supporters
Other donations
**Total donations**
Donations
Grants
**Total grants**
**Total 2022**
Total 2021|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
-
32,877
-
113,905
-
105,000
-
797
-
252,579
-
(15,000)
210,000
-
210,000
(15,000)
210,000
237,579
-
45,591|**Total**
**funds**
**2022**
**£**
**32,877**
**113,905**
**105,000**
**797**
**252,579**
**(15,000)**
**210,000**
**195,000**
**447,579**
45,591|Total
funds
2021
£
-
43,600
-
1,991| |---|---|---|---| ||||45,591| ||||-
-| ||||-| ||||| ||||45,591| Page 15 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** ## **4. Income from charitable activities** |Membership fees
Total 2021
**Other incoming resources**

Other income
**Analysis of grants**
Grants paid from restricted funds
Total 2021|**Unrestricted**
**funds**
**2022**
**£**
56,223
56,442
**Unrestricted**
**funds**
**2022**
**£**
8,433
**Grants to**
**Institutions**
**2022**
**£**
55,300
5,000|**Total**
**funds**
**2022**
**£**
**56,223**
56,442
**Total**
**funds**
**2022**
**£**
**8,433**
**Total**
**funds**
**2022**
**£**
**55,300**
5,000|Total
funds
2021
£
56,442| |---|---|---|---| ||||Total
funds
2021
£
-| ||||Total
funds
2021
£
5,000| ||||| ## **5. Other incoming resources** ## **6. Analysis of grants** Page 16 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** ## **7. Analysis of expenditure on charitable activities** ## **Summary by fund type** |Charitable activities
Grants paid to institutions
**Total 2022**
Total 2021|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
1,476
291,614
55,300
-
56,776
291,614
6,476
65,850|**Total**
**2022**
**£**
**293,090**
**55,300**
**348,390**
72,326|Total
2021
£
67,326
5,000| |---|---|---|---| ||||72,326| ## **8. Charitable activities** |Conference expenses
Staff costs
Staff expenses
Website
Insurance
Printing, postage and stationery
Subscriptions
Legal and professional fees
Office expenses
Bank charges
Amortisation
Open meetings
Travel and accommodation
Total 2021|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
-
168,692
-
102,662
-
4,038
-
5,450
-
477
-
-
1,476
-
-
1,817
-
54
-
1,224
-
2,500
-
1,527
-
3,173
1,476
291,614
1,476
65,850|**Total**
**funds**
**2022**
**£**
**168,692**
**102,662**
**4,038**
**5,450**
**477**
**-**
**1,476**
**1,817**
**54**
**1,224**
**2,500**
**1,527**
**3,173**
**293,090**
67,326|Total
funds
2021
£
-
56,907
126
1,859
412
300
1,476
1,800
950
849
2,500
-
147| |---|---|---|---| ||||67,326| Page 17 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** ## **9. Independent examiner's remuneration** ||**2022**|2021| |---|---|---| ||**£**|£| |Fees payable to the Charity's independent examiner for the independent||| |examination of the Charity's annual accounts|**850**|775| |Fees payable to the Charity's independent examiner in respect of:||| |Accounts preparation|**850**|775| ## **10. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits (2021 - £NIL). During the year ended 31 December 2022, expenses totalling £1,314 were reimbursed or paid directly to 3 Trustees (2021 - £Nil) for conference accommodation. ## **11. Intangible assets** |**Cost**
At 1 January 2022
At 31 December 2022
**Amortisation**
At 1 January 2022
Charge for the year
At 31 December 2022
**Net book value**
At 31 December 2022
At 31 December 2021|**Website**
**£**
**10,000**| |---|---| ||**10,000**| ||**5,000**
**2,500**| ||**7,500**| ||**2,500**| ||5,000| Page 18 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** |**12.**
**Debtors**
**Due within one year**
Other debtors
Prepayments and accrued income
**13.**
**Creditors: Amounts falling due within one year**
Accruals and deferred income|**2022**
**£**
**877**
**791**
**1,668**
**2022**
**£**
**33,524**|2021
£
4,074
639| |---|---|---| |||4,713
2021
£
2,901| Page 19 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** ## **14. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
General Funds
**Restricted funds**
ADCH Emergency Fund
ADCH Know How
Cost of Living Fund
Mars Food Fund
**Total of funds**|**Balance at 1**
**January**
**2022**
**£**
**120,646**
**22,140**
**3,967**
**-**
**-**
**26,107**
**146,753**|**Income**
**£**
**302,235**
**-**
**-**
**100,000**
**110,000**
**210,000**
**512,235**|**Expenditure**
**£**
**(291,614)**
**-**
**(1,476)**
**-**
**(55,300)**
**(56,776)**
**(348,390)**|**Transfers**
**in/(out)**
**£**
**20,375**
**(22,140)**
**-**
**11,765**
**(10,000)**
**(20,375)**
**-**|**Balance at**
**31**
**December**
**2022**
**£**
**151,642**
**-**
**2,491**
**111,765**
**44,700**| |---|---|---|---|---|---| ||||||**158,956**| ||||||**310,598**| ## _**Restricted funds**_ _ADCH Emergency Fund - this restricted fund is from a Grant programme to assist members and nonmembers to survive Covid-19 when other fundraising opportunities were not available. The closing balance was transferred to general funds with the donor's permission during the year._ _ADCH Know How - this restricted fund is for the development and maintenance of the ADCH Know How platform._ _Cost of Living Fund - this restricted fund is a Grant Programme set-up to provide financial help to members who may be facing short-term financial problems due to the cost-of-living crisis._ _Mars Food Fund_ - _the Pedigree and Whiskas Adoption Mission donated £100,000 in 2022 so that ADCH could set up a Grant Programme to help Members buy food for the animals in their care. Round 1 took place in 2022 and Round 2 will take place in 2023._ Page 20 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** **14. Statement of funds (continued)** ## **Statement of funds - prior year** |**Unrestricted funds**
General Funds
**Restricted funds**
ADCH Emergency Fund
ADCH Know How
**Total of funds**|Balance at
1 January
2021
£
84,463
27,140
5,443
32,583
117,046|Income
£
102,033
-
-
-
102,033|Expenditure
£
(65,850)
(5,000)
(1,476)
(6,476)
(72,326)|Balance at
31
December
2021
£
120,646
22,140
3,967| |---|---|---|---|---| |||||26,107| |||||146,753| ## **15. Summary of funds** **Summary of funds - current year** |General funds
Restricted funds|**Balance at 1**
**January**
**2022**
**£**
**120,646**
**26,107**
**146,753**|**Income**
**£**
**302,235**
**210,000**
**512,235**|**Expenditure**
**£**
**(291,614)**
**(56,776)**
**(348,390)**|**Transfers**
**in/(out)**
**£**
**20,375**
**(20,375)**
**-**|**Balance at**
**31**
**December**
**2022**
**£**
**151,642**
**158,956**| |---|---|---|---|---|---| ||||||**310,598**| Page 21 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** **15. Summary of funds (continued)** ## **Summary of funds - prior year** |General funds
Restricted funds|Balance at
1 January
2021
£
84,463
32,583
117,046|Income
£
102,033
-
102,033|Expenditure
£
(65,850)
(6,476)
(72,326)|Balance at
31
December
2021
£
120,646
26,107| |---|---|---|---|---| |||||146,753| ## **16. Analysis of net assets between funds** ## **Analysis of net assets between funds - current year** |Intangible fixed assets
Current assets
Creditors due within one year
**Total**
**Analysis of net assets between funds - prior year**
Intangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
-
2,500
167,456
174,166
(8,500)
(25,024)
158,956
151,642
Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
5,000
26,107
118,547
-
(2,901)
26,107
120,646|**Total**
**funds**
**2022**
**£**
**2,500**
**341,622**
**(33,524)**| |---|---|---| |||**310,598**
Total
funds
2021
£
5,000
144,654
(2,901)| |||146,753| Page 22 **Association of Dogs and Cats Homes** ## **Notes to the financial statements For the year ended 31 December 2022** ## **17. Reconciliation of net movement in funds to net cash flow from operating activities** |Net income for the year (as per Statement of Financial Activities)
**Adjustments for:**
Amortisation charges
Decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by operating activities**
**18.**
**Analysis of cash and cash equivalents**
Cash in hand
**Total cash and cash equivalents**
**19.**
**Analysis of changes in net debt**
**At 1**
**January**
**2022**
**£**
Cash at bank and in hand
**139,941**
**139,941**|**2022**
**£**
**163,845**
**2,500**
**3,045**
**30,623**
**200,013**
**2022**
**£**
**339,954**
**339,954**
**Cash flows**
**£**
**200,013**
**200,013**|2021
£
29,707
2,500
39,750
(30,808)
41,149
2021
£
139,941
139,941
**At 31**
**December**
**2022**
**£**
**339,954**
**339,954**| |---|---|---| ## **20. Related party transactions** The Association of Dogs and Cats Homes has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Association of Dogs and Cats Homes at 31 December 2022. Page 23