**Registered number: CE015816 (England & Wales)**
**Report of the trustees and Financial Statements for the period ended 30th November 2023**
**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 2023**
||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 Number** CE015816 **Trustees** Stuart Thompson (Chair) Peter Rufus Anne Gray Sally Rufus Sally Harvey Hannah Jayne Fielding **Registered office** Pax House
**Registered office** Pax House 13 New Road Dorset BH10 7DN **Accountants** Vantage Accounting Services Ltd 1 Cedar Office Park Cobham Road Wimborne Dorset BH21 7SB **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 2023.
## **ACHIEVEMENTS AND PERFORMANCE**
During the year, we achieved our objectives which were to:
1. Operate in specific areas: currently, Dorset, Hampshire, Wiltshire, Surrey ,West and North London. In additions parts of Devon and Essex were developed.
2. To develop support for 35 families dealing with diagnosed Autism, Down’s Syndrome, Emotional Issues or Physical Disablement
3. To have a total of 14 dogs embedded within Schools
4. To support ten 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.
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 fifteen specialist dog trainers, including a “Puppy Co-ordinator”: an increase of six 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. This means that not only do our Trainers need Dog Training/Behaviourist Qualifications, but they also need experience and qualifications in working with Special Needs Children. Added to this all of our Staff and Volunteers working with Families or Schools have Enhanced DBS as well as Safeguarding Children Level 2.
In addition, during the year we have retained our volunteers that support Strategy and Marketing, CSR Fund Raising, New Applications, Marketing as well as the Finance Manager.
The issue of diversity is a subject of continuing focus, now that the Charity is growing ( with a total of 29 Staff, Volunteers and Trustees) with the result that:
- Five of the seven Trustees are female
- Three of the Trustees use wheelchairs
- One of the Trustees has Parkinson’s
- Thirteen 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
Whilst the year was a challenge, it was because of our ambition to expand and help more families and Schools against an environment affected by a “Cost of Living Crisis” and the impact felt by most charities with fund raising: In Addition, 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.
In March 2023, Helpful Hounds was accepted as a Candidate of Assistance Dogs International And Assistance Dogs UK. We have been working to align our practices and administration to achieve full membership by September 2025.
Our general fund raising, including that from Alternative Provision Education, was above the previous year, although our reserves have now reduced to a more normal level expected by Trusts and Funders. However, this legacy from three years ago has created a significant input to help fund our growth in an otherwise difficult time, post Covid. The impact of this will be dealt with in the financial review. For our fund raising we have to thank those organisations that have supported us, during the year including, Doyly Carte Charitable Trust, De Byre Charitable Foundation, Edgar Lawley Foundation, The Hendy Foundation, Anton Jurgens Charitable Trust, Bailey Thomas Charitable Trust, Garfield Weston Foundation, Marsh Christian Trust, and Children In Need. We also, received local support from Tesco, ASDA, Morrisons, Cascades (Portsmouth) as well as The Westbourne Rotary, our Schools and families and local clubs/organisations. All of this support is gratefully received and helps the Charity to work with more recipients.
**Page 2**
In July 2023 Helpful Hounds was appointed as an Official Charity Partner of AFC Bournemouth for the 2023/4 and 2024/5 Seasons. This is an excellent endorsement of the work we are doing in the local community, and we will be working to make the most of this to develop and promote the services we offer.
As an addition to our normal work, we have created, this year, a new team that supports local community facilities and hubs through the visits of “Community Dogs” and their Handlers. This involves visits to Care Homes, Nursing Homes, Dementia Care, Mental Health Hospitals, End of Life Hospices as well as Homeless Charities, Universities and Colleges. The list is expanding. The opportunity is for people who are missing their dogs to have the opportunity to have a cuddle and a stroke (and sometimes a walk). This helps with stress and give the opportunity to talk about the dogs they have had and their families.
## **FINANCIAL REVIEW 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.
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 , AFC Bournemouth, 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 (but not limited to), 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, currently, 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 offer some of our Trainers on a Salary. Of the 15 Trainers, Six Trainers are now on Salaries (two full time and four part time), while others are Volunteering as an initial commitment to the Charity before being salaried. The majority are in the position of wishing to continue as Volunteers.
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 four factors:
1. The available Revenue
2. The number of Trainers
3. The number of dogs under training
3. Overhead expenses
One of the objectives for 2024 is to recruit more Trainers with the right qualifications and experience. Our preference is for IMDT trained Trainers, although other qualifications are accepted. The prime requirement for a trainer is a calm temperament combined with consistent approach and perseverance! This initiative is under way and will be an ongoing feature of our development. And this initiative is under way.
During the year we raised £93,000 (of which £10,000 was in Restricted Funds) from our normal activities. This included Grants and major donations, contributions from Alternative Provision Education work, individual donations as well as funds from collections and external events (Mainly in the summer)
Our objective is to create sustainable growth and therefore Trustees decided to allocate spend from our legacy received in 2021 across two years, which is now coming to an end. This means we will become more reliant, again, on outside grants. In this context and in anticipation of such external support, the Trustees have agreed that the following projects should be progressed and a budget of £114,000 allocated for:
1. Puppy Project: 3 Charity Puppies per year at £6,000 pa over two years (£36k)
2. Additional Part Time Salaried Trainers: 5 at £12,000 salary pa plus pension and NI. (£60,000)
3. Investment into charity development through consultancy and fundraising, using external Consultants, as well as Volunteers (£18,000)
**Peter Rufus - Trustee and CEO (Volunteer)**
Date: 10 March 2024
**Page 3**
## **Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Statement of Financial Activities For the period ended 30th November 2023**
|**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**|**2023**
**2022**
Charitable
activities
Restricted
Fund
Total
Funds
142045
10000
152045
91118
175543
0
175543
143656
1650
1650
1727|
|---|---|
||**177193**
**0**
**177193**
**145383**
**(35,148)**
**10,000**
**(25,148)**
**-54265**
**207841**
**207841**
**262105**
**172694**
**10000**
**182694**
**207841**|
**Page 4**
## **Helpful Hounds Assistance Dogs (Company registered by guarantee) Charity registered number 1181017**
## **Balance Sheet as at 30th November 2023**
|**FIXED ASSETS**
Note
Fixed Assets
1
**CURRENT ASSETS**
Stock
Other debtors
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|**2023**
26418
0
365
31655
129447
161468
5192
156276
**182694**
47894
124800
10000
**182694**|**2022**
42685
0
0
15254
154768
170021
4865
165156
**207841**
83041
124800
0
**207841**|
|---|---|---|
## **Trustees statements required by Sections 475(2) and (3) for the year ended 30th November 2023**
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 2023
(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: 10 March 2024
**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 2023**
## **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% straight line Motor vehicles 25% straight line Computer Equipment 33% straight line
## **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:
|**S**
ed after charging:|||
|---|---|---|
||**2023**|**2022**|
|Depreciation|17263|17041|
|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 2023**
## **4 DEBTORS**
Staff loans
||||
|---|---|---|
||Staff loans|365|
|**5**|**Creditors: Amounts fall due within one year**
Accrued accountancy charges
Accounts payable
Pensions payable
Net wages and sundries|365
1140
3721
309
22|
|**6**|**Movement in funds**
As at
1/12/22
Income
Unrestricted funds
83041
142045
Designated funds
124800
Restricted funds|5192
As at
Expense Transfer
30/11/23
177193
0
47894
0
124800
0
0|
|**7**|207841
142045
No remuneration was paid to the trustees|177193
0
172694|
|**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 2023 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.
Alice Andrews Date 10-03-2024 Vantage Accounting Services Ltd 1 Cedar Office Park Cobham Road Wimborne Dorset BH21 7SB
**Page 8**
## **Helpful Hounds Assistance Dogs Detailed Statement of Financial Activities For the period ended 28th February 30th November 2023**
|**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 2023**
Charity
Governance
Total
152045
152045
**152045**
**152045**
2713
2713
104190
104190
9910
9910
5286
5286
0
0
0
0
**122100**
**122100**
6465
6465
0
0
**6465**
**6465**
1005
1005
**1005**
**1005**
4063
4063
5065
5065
0
0
490
490
120
120
2614
2614
453
453
0
0
2943
2943
0
1650
1650
11045
11045
6
6
960
960
950
950
**28709**
**1650**
**30359**
17263
17263
**175543**
**1650**
**177193**
**(23,498)**
**(1,650)**
**(25,148)**|**2022**
£
91118
**91118**
5445
54366
10812
11714
0
0
**82337**
10451
0
**10451**
1101
**1101**
257
10143
201
0
0
2030
188
0
540
1727
17089
919
1110
249
**34453**
17041
**145383**
**(54,265)**|
|---|---|---|
**Page 9**