**Registered number: CE015816 (England & Wales)**
**Report of the trustees and Financial Statements for the period ended 30th November 2022**
## **for**
**Helpful Hounds Assistance Dogs (Charitable Incorporated Organisation)**
**Charity registered number 1181017**
## **Helpful Hounds Assistance Dogs (Charitable Incorporated Organisation) Charity registered number 1181017**
## **Contents of the financial statements for the year to 30th November 2022**
||Page|
|---|---|
|Company information|1|
|Trustees report|2 - 3|
|Statement of Financial Activities|4|
|Balance sheet|5|
|Notes to the accounts|6 - 7|
|Independent examiners report|8|
|Detailed Statement of Financial Activities|9|
**Helpful Hounds Assistance Dogs (Charitable incorporated organisation) Charity registered number 1181017**
||**Company information**|**Company information**|
|---|---|---|
|**Company Number**|CE015816||
|**Trustees**|Stuart Thompson (Chair)||
||Peter Rufus||
||Anne Gray||
||Sally Rufus||
||Sally Harvey||
||Hannah Jayne Fielding|Appointed 05/09/2022|
|**Registered office**|Pax House||
||13 New Road||
||Dorset||
||BH10 7DN||
|**Accountants**|BBS Chartered Management Accountants||
||1st Floor, Phoenix Centre||
||Gods Blessing Lane||
||Holt||
||Dorset||
||BH21 7DE||
|**Business address**|Pax House||
||13 New Road||
||Dorset||
||BH10 7DN||
**Page 1**
**Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017 The trustees present their report with the financial statements for the year ended 30th November 2022.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity continues to be led by Peter Rufus as the CEO (Volunteer) reporting to the Trustees. This is formally on a quarterly basis (as a result of the continuing Covid situation the Trustees agreed that these meetings would be via Zoom) but with open access to discuss any issues that required attention with decisions confirmed in writing or as subject to a Board Resolution.
## **OBJECTIVES AND ACTIVITIES**
During the year, we achieved our objectives which were to:
1. Operate in specific areas: currently, Dorset, Hampshire, Wiltshire, Surrey plus expand into West and North London.
2. To develop support for 35 families dealing with diagnosed Autism, Down’s Syndrome, Emotional Issues or Physical Disablement.
3. To embed 6 dogs within Schools.
4. To support seven adults with trained Assistance Dogs or those in training with any of our core issues.
5. To develop our Puppy Project with five dogs under training within Helpful Hounds itself (as opposed to the Families).
6. To lay the foundations for a secure Core Funding input that will allow us to focus on developing new initiatives that will, in turn, support more families and schools.
## **ACHIEVEMENTS AND PERFORMANCE**
The Charity continues to be led by Peter Rufus as the CEO (Volunteer) reporting to the Trustees. This is formally on a quarterly basis but with open access to discuss any issues that required attention with decisions confirmed in writing or as subject to a Board Resolution.
Reporting to the CEO are nine specialist dog trainers, including a “Puppy Co-ordinator”: an increase of three since last year. These trainers are responsible for working with the families, and adults that we support as well as the Special Needs Schools and Schools/Colleges with Special Needs Students where we embed an Assistance Dog.
In addition, during the year we recruited retained our volunteers that support Strategy and Marketing, CSR Fund Raising as well as recruiting a new finance manager.
The issue of diversity is a subject of continuing focus, now that the Charity is growing with the result that:
- Four of the Trustees are female
- Three of the Trustees use wheelchairs
- One of the Trustees has Parkinson’s
- Seven of our Trainers are female
- One of our Trainers uses a wheelchair and has a Medical Alert Dog
- Three of our people are under 30
- Other Volunteers are Students recruited from Bournemouth University.
Whilst the year was a challenge, it was because of our ambition to expand and help more families and Schools rather than the impact of covid experienced before.: However, we have still needed to be cautious with regard to infections of all types in view of the vulnerable families that we support as well as the vulnerability of some of our Helpful Hounds Staff and Volunteers.
Our general fund raising was basically above the previous year, although we have been impacted by the reserves created as a result of a legacy in the previous year. However, this legacy has now been used to help fund our growth and the reserve level is more in line with that expected by Trusts and funders. The impact of this will be dealt with in the financial review. For this we have to thank those organisations that have supported us, including, Aviva, Will Does, Alice Cooper Dean Trust, Asda, Tesco, Liberty Private Care, Children in Need and the Lottery Fund.
**Page 2**
## **FINANCIAL REVIEW**
The trustees confirm that they have complied with section 4 of the Charities Act 2006 having due regard to the Charity Commission guidance on public benefit.
The year was also one of continuing to make new contacts and developing the brand recognition of Helpful Hounds, through our Association with DCMHA (Dorset Community Mental Health Alliance), Bournemouth University, the Dorset Chamber of Commerce, Bournemouth Chamber of Trade, Arts University Bournemouth, Solent University , Agria Insurance, Barchester Group Care Homes, The Trusted Business Community, BBX and various trading groups as well as radio appearances and written articles. The objective of all of this activity is to raise awareness of how we can help families, adults and Schools within the communities we operate, to highlight the impact that a well trained Assistance Dog can make, especially in the area of Autism. It also creates background for organisations that might provide funding so that we can expand Helpful Hounds wider in the communities.
Whilst Covid is little talked about we have built the response to this and other viruses into our approach and part of our business model. We have to reassure those families and Schools that we support or places such as Universities and Care Homes that we visit that their continuing health is a matter of priority for us.
The Financial Model remains the same in keeping our basic overheads low, working mainly with Volunteer Staff (Including the CEO) in order that we can focus our efforts on the heart of our Charity: Training more Assistance Dogs and supporting more families and Schools. It is however necessary to put our Trainers on a Salary. Five Trainers are now on Salaries, while others are Volunteering as an initial commitment to the Charity before being salaried.
It must be remembered that training Assistance Dogs is a longer-term activity, taking between two and two and a half years for each dog. This means that our growth needs to be firmly controlled with a clear balance between three factors:
1. The available Revenue
2. The number of Trainers
3. The number of dogs under training
One of the objectives for 2023 is to recruit more Trainers with the right qualifications and experience. Our preference is for IMDT trained Trainers, and this initiative is under way.
During the year we raised £91,118 from our normal activities (compared to £50,520 in the previous year, which additionally had income from a legacy totalling £247,429).
From the reserves shown last year we have purchased a second, this time electric, vehicle for our Trainers to use, with a Crash Tested, Security Cage for dog transport as well as it being available for Fund Raising Events.
These vehicles take the pressure off private cars and, importantly, provide a safe way to transport multiple dogs. The electric van has, for example, saved the use of nearly £100 of diesel per week. For a small charity the legacy from the previous financial year has provided a great opportunity to help fuel our planned growth. However, we have been managing this carefully. If we lose our ability to continue to raise funds because of the reserve, then at the end of two years we could have continuity issues which could adversely impact the support to families, Adults and Schools that we can continue to provide. Our objective is to create sustainable growth and therefore The Trustees have agreed that the following projects should be progressed and a budget of £204,800 over two years has been allocated for:
1. Puppy Project: 10 puppies at £12,000 over two years (£120k)
2. Additional Trainers: 5 at £26,000 salary pa plus pension and NI (less £10k pa from CIN).
3. Investment into charity development through consultancy and fundraising, using external Consultants, and external lists ( e.g. Zoom info £4,800)
## **PUBLIC BENEFIT**
The trustees confirm that they have complied with section 4 of the Charities Act 2006 having due regard to the Charity Commission guidance on public benefit.
**Peter Rufus - Trustee and CEO (Volunteer)**
Date: 6 April 2023
**Page 3**
## **Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Statement of Financial Activities For the period ended 30th November 2022**
|**Incoming resources**
Donations and other fundraising
**Resources Expended**
Charitable activities
Governance
**Total resources expended**
**Net income/(outgoing)**
**Fund balance brought forward**
**Fund balance carried forward**|**2022**
**2021**
Charitable
activities
Restricted
Fund
Total
Funds
91118
0
91118
297949
143657
0
143657
55963
1727
1727
1655|
|---|---|
||**145383**
**0**
**145383**
**57618**
**(54,265)**
**0**
**(54,265)**
**240331**
**262105**
**262105**
**21774**
**207841**
**0**
**207841**
**262105**|
**Page 4**
## **Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Balance Sheet as at 30th November 2022**
|**FIXED ASSETS**
Note
Fixed Assets
1
**CURRENT ASSETS**
Stock
To be refunded
Cash at bank
Investments
**CURRENT LIABILITIES**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FUNDS**
Unrestricted fund (General)
Unrestricted fund (Designated)
Restricted fund|**2022**
42685
0
0
15254
154768
170021
4865
165156
**207841**
83041
124800
0
**207841**|**2021**
23738
0
0
85481
154768
240249
1881
238368
**262106**
81306
180800
0
**262106**|
|---|---|---|
## **Trustees statements required by Sections 475(2) and (3) for the year ended 30th November 2022**
In approving these financial statements as trustees of the company we hereby confirm:
(a) that for the year stated above the company was entitled to the exemption conferred by Section 477 of the Companies Act 2006
(b) that no notice has been deposited at the registered office of the company pursuant to Section 476 requesting that an audit be conducted for the year ended 30th November 2022
(c) that we acknowledge our responsibilities for:
(1) ensuring that the company keeps accounting records which comply with Section 386 ; and (2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of Section 393 and which otherwise comply with the provisions of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board on and signed on its behalf by
**Peter Rufus - Trustee and CEO (Volunteer)**
Date: 6 April 2023
**CE015816**
**Registration number**
**Page 5**
## **Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Notes to the Financial Statements for the period ended 30th November 2022**
## **1 ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). And follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)
## **Incoming resources**
Incoming resources are included when received on the basis of the amounts paid into the bank account.
## **Resources expended**
Resources expended are recognised in the year in which they are incurred and are allocated to the particular activity where costs relate to that activity. Costs specific to governance and in accordance with the SORP have been allocated accordingly.
## **Tangible fixed assets**
Depreciation is provided on tangible fixed assets so as to write off the cost of valuation, less any estimated residual value, over their expected useful economic life as follows:
Equipment 15% Reducing balance Motor vehicles 25% Reducing balance Computer Equipment 33% Reducing balance
## **Stocks**
Stocks are valued at the lower end of cost and net realisable value, after making due allowance for
obsolete and slow moving items
## **Funds**
Unrestricted funds are donations generated for the objects of the charity. Restricted funds are donations provided for a specific purpose.
- **2 NET OUTGOING RESOURCES**
Net outgoing resources are stated after charging:
**2022 2021** Depreciation 17041 8044 Trustees remuneration 0 0
## **3 Taxation**
The charitable company is exempt from Corporation Tax on it's charitable activities
**Page 6**
**Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Notes to the Financial Statements - continued for the period ended 30th November 2022**
## **4 DEBTORS**
There were no debtors
- **5 Creditors: Amounts fall due within one year**
**----- Start of picture text -----**
Accrued accountancy charges 1140
Accounts payable 1955
Net wages 1770
4865
**----- End of picture text -----**
|**6**
**Movement in funds**
Unrestricted funds
Designated funds
Restricted funds|As at
As at
1/12/21
Income
Expense Transfer
30/11/22
81306
91118
145383
56000
83041
180800
-56000
124800
0
0
262106
91118
145383
0
207841|
|---|---|
- **7** No remuneration was paid to the trustees **8** Designated funds
The following funds have been set aside for designated purposes:
|Puppy Project
Charity Development|120000
4800
124800|
|---|---|
**Page 7**
## **Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Independent examiners report to the members of Helpful Hounds Assistants Dogs Limited**
I report on the accounts of the charity for the year ended 30th November 2022 which are set out on the previous pages.
## **Respective responsibilities of the trustees**
The trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
Examine the accounts under 145 of the 2011 Act
To follow the procedures laid down in the general directions given by the Charity Commission under section 145 (5)(b)
To state whether particular matters have come to my attention.
## **Basis of independent examiners report**
My examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiners statement**
In connection with my explanation no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:
• To keep accounting records in accordance with section 386 of the Companies Act 2006 and
• To prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by C
No matter has come to my attention in connection with my examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Robin Coe Date 06-04-2023 BBS Chartered Management Accountants 1st Floor, Phoenix Centre Gods Blessing Lane Holt Dorset BH21 7DE
**Page 8**
## **Helpful Hounds Assistance Dogs Detailed Statement of Financial Activities For the period ended 28th February 30th November 2022**
|**Income**
**Resources expended**
**GENERAL**
Dog supplies
Wages
Veterinary
Dog training
Puppy purchase
Video equipment
**VOLUNTEER**
Travel and Subsistence
Staff uniforms
**OCCUPANCY**
Insurance
**OTHERS**
Advertising & promotional
Staff training
Collections
Telephone and fax
Computer costs
IT software and consumables
Stationery & postage
Bank charges
Motor vehicle
Accountancy
Consulting & professional fees
Repairs and maintenance
Subscriptions
Sundries
**Depreciation**
**TOTAL EXPENDITURE**
**SURPLUS**|**30th November 2022**
Charity
Governance
Total
91118
91118
**91118**
**91118**
5445
5445
54366
54366
10812
10812
11714
11714
0
0
0
0
**82337**
**82337**
10451
10451
0
0
**10451**
**10451**
1101
1101
**1101**
**1101**
257
257
10143
10143
201
201
0
0
0
0
2030
2030
188
188
0
0
540
540
0
1727
1727
17089
17089
919
919
1110
1110
249
249
**32725**
**1727**
**34452**
17041
17041
**143657**
**1727**
**145383**
**(52,538)**
**(1,727)**
**(54,265)**|**2021**
£
297949
**297949**
5488
11167
1789
18439
0
0
**36883**
282
0
**282**
3292
**3292**
1966
59
0
0
282
0
176
233
0
1655
1260
0
2332
1156
**9118**
8044
**57619**
**240,331**|
|---|---|---|
**Page 9**