Dogs for Autism (a Charitable Incorporated Organisation)
Charity No. 1181615
Reports and Financial Statements
for the period ended
31st January 2020
Dogs for Autism (a Charitable Incorporated Organisation)
Company information
Trustees Max Charman (Chair) (appointed 17 January 2019) Zoe Lattimer (appointed 17 January 2019) Richard Wilkinson (appointed 17 January 2019) Senior management team Hilary Armour Chief executive officer Jan Kiley Operations manager Philippa Sjoberg Trainer Co-ordinator Registered Charity number 1181615 Principal office 32 Kings Hill Beech Hampshire GU34 4AL Independent accountants Riches & Company 34 Anyards Road Cobham Surrey KT11 2LA
Dogs for Autism (a Charitable Incorporated Organisation)
Contents
Page Trustees’ annual report 1 – 3 Independent accountants’ report 4 Statement of financial activities 5 Balance sheet 6 - 7 Notes to the financial statements 8 - 11
Dogs for Autism (a Charitable Incorporated Organisation)
Administrative Information
Status
Dogs for Autism (“the Charity”) is a Charitable Incorporated Organisation registered under the Charities Act 2011 with charity registered number 1181625 and has no share capital. The Charity is governed by its constitution.
Trustees
The Charity’s governing body is the Board of Trustees (“the Trustees”). The Charity’s constitution requires that there be not less than three nor more than six Trustees. The initial Trustees were appointed on incorporation of the Charity and the Trustees may elect new Trustees either to fill vacancies or to the increase the number of Trustees up to the maximum permitted.
New Trustees are appointed for an initial three-year term and may be re-appointed to serve a maximum of three consecutive terms.
New Trustees will be provided with a suitable induction program to introduce them to the Charity, the Trustees’ decision making process, their obligations under Charity and Company Law, business plan and financial performance and forecasts.
There are currently three Trustees who meet as required to receive management reports and set strategy objectives. During the period under review the Trustees met 5 times.
Chief Executive
The Trustees have delegated day to day management to the Chief Executive Officer and the senior management team.
Investments
The Charity’s constitution states the Trustees have the power to invest surplus funds as they see fit. To date this power has not been exercised.
Principal office:
32 Kings Hill, Beech, Hampshire, GU34 4AL
Mission
The Charity’s mission is to have a positive impact on the lives of autistic individuals and their families. The overall aim is to empower autistic people to realise their individual potential, improve their access to their chosen communities, and to enhance their emotional and physical wellbeing.
Our work
In this first year the Charity:
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Enrolled 9 puppies to our training program
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Placed 10 dogs with their forever family
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Set up a pilot project for dogs to support the young people at the Chorley OnSide Youth Zone
Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the first period ended 31[st] January 2020
Chairs’ review
This first year has seen a huge amount of hard work put in by the Charity’s senior management team to identify suitably qualified trainers local to the forever family, sourced and implemented training plans for the initial dogs, raised sufficient funding to enable the Charity to deliver on its mission to expand the horizons of autistic people and enrich the lives of those people and their families.
By the end of the financial year tremendous progress has been made to establish the right structures for the Charity including:
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Appointing senior management team
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• Creating partnerships with key sponsors
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Developing a network of trainers
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Sourcing and starting the training program for our first 10 dogs
• Raising sufficient funds to enable the Charity to begin to deliver its strategic objectives.
There remains a lot of work to be done and many of the decisions made this year will need to evolve and develop as the Charity grows. Key areas for the coming year include:
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Expanding the network of trainers, especially in the North of England
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• Expanding the management team • Maximising revenue • Developing long term partnerships with sponsors and funders
As expected, our limited number of public information days resulted in 47 applications for an autism assistance dog of which we had only been able to accept 15 during the period under review. At the time of writing this review a further 9 dogs have been sourced and all of these have been allocated their forever families. This huge demand serves as a reminder to us all of the importance of our work.
Even at this early stage in the working lives of these first dogs the impact they have on their special person and their forever families is truly humbling. Our trainee dogs have already facilitated:
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regular access to education,
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• shopping trips • leaving the home environment • social interaction • de-stress, anxiety and emotional support
This first year has been very much about laying the right foundations; creating the right structures to enable the Charity to grow and deliver on its aim to provide an assistance dog to as many autistic people as possible, in order to expand the horizons and enrich the lives of those autistic people and their families.
On behalf of the Trustees I would like to thank all our staff, trainers, volunteers, sponsors and donors, without whom none of this would be possible.
Max Charman, Chair Dogs for Autism
30 November 2020
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the first period ended 31[st] January 2020
The Trustees present their report and financial statements for the first period ended 31st January 2020. The Charity was founded on 17[th] January 2019.
Principal activities and objectives
The principal activities of the Charity are to promote the health, safety, equality and independence of people in the United Kingdom diagnosed with autism or autistic spectrum disorder by breeding, purchasing or funding puppies and dogs to be trained as autism assistance dogs; provision for the training and welfare of such dogs; and training and educating autistic people, their guardians or carers and families in the use of such assistance dogs and other such services for their benefit.
Principal office:
32 Kings Hill, Beech, Hampshire, GU34 4AL
Trustees
The following have held office throughout the period: -
Max Charman (Chair) (appointed 17[th] January 2019) Zoe Lattimer (appointed 17[th] January 2019) Richard Wilkinson (appointed 17[th] January 2019)
Review of activities
During the period since inception the Charity has been successful in obtaining sufficient donations & raising funds to cover overhead expenses and meet its primary aims.
Public benefit
In preparing their statements on public benefit, the directors have, in accordance with s.17 of the Charities Act 2011, considered the Charity Commission’s general guidance on public benefit.
Dogs for Autism provides autistic people with dogs trained to provide suitable assistance and teaches the people and their families how to make best use of those dogs.
The dogs receive specialist training, generally living with a qualified trainer from the age of 8 weeks until they are placed permanently with their “forever family”. Once placed the dogs and their handlers will receive regular visits and continuing training or refresher work throughout the dogs working life.
During the period under review 19 dogs entered the Charity’s training program, have been introduced to their forever families and are already enriching the lives of their special person.
There are an estimated 700,000[1] people diagnosed with autism spectrum disorder living in the UK. Including their families this equates to over 2.8 million people are impacted by autism on a daily basis. Although not every autistic person or their family will benefit from access to an assistance dog many can and do. Research published in 2014 estimated the annual cost of autism to the UK economy was £32 billion.[2]
The provision of autism assistance dogs gives potential benefits to autistic individuals, their families, and wider society. In addition to the direct benefit to the families involved having access to an assistance dog can have a positive financial benefit for the NHS, reducing the need for medical care
1 BMA website
2 BBC News website
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the first period ended 31[st] January 2020
such as less frequent need for GP appointments, fewer trips to A&E etc. Being able to access education will provide long lasting benefits to an autistic person and may make it possible for some to make an improved contribution within the working environment that might otherwise not be possible as well as potentially reducing the need for social care and assistance.
EU Assistance Dog Standards
We are delighted to report that our CEO has been invited to become a member of an EU committee named Assistance Animals and Animal Training Competencies, the scope of which is to create Standardization in the field of assistance dogs, users and training staff.
The work is well underway, ultimately the committee will publish a document which can be used to inform best practice for trainers and training schools as well as to advise governments across Europe in their development of laws pertaining to assistance dogs.
Covid-19
Since the year end the UK and the world have been severely affected by the pandemic. Whilst the company has continued to function, there has been an inevitable disruption with the temporary cessation of all interactive family & dog training activity and the cancellation of fund-raising events.
The Charity has been fortunate to benefit from emergency funding from a number of funders and the Trustees are confident that the financial position remains robust and activity levels will recover strength over the coming months and year.
Corporate Sponsors
The Charity has benefitted from the support provided by Oscar pet foods and Joii.
Oscar pet foods supply us with food and nutritional advice for all our trainee dogs during their first two years.
Joii assist us with online vet support for all our puppies and dogs.
Financial Review
The Statement of Financial Activities, Balance Sheet and following notes show the performance of the Charity during the first period.
Income from fund raising events was £11,124 and income from donations was £44,603. Surplus funds for the period were £2,114.
Statement of trustees’ responsibilities
Charity and company law require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the Charity for that period. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the income and expenditure of the Charity for that period. In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the first period ended 31[st] January 2020
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state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
By Order of the Board of Trustees 30 November 2020
Max Charman Trustee
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Dogs for Autism (a Charitable Incorporated Organisation)
Independent Accountants’ Report to the Trustees
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dogs for Autism for the first period ended 31[st] January 2020 set out on pages 5 to 11 from the Charity’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/
This report is made solely to the Board of Trustees of Dogs for Autism, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dogs for Autism and state those matters that we have agreed to state to the Board of Directors of Dogs for Autism, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at icaew.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dogs for Autism and its Board of Trustees as a body, for our work or for this report.
It is your duty to ensure that Dogs for Autism has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dogs for Autism. You consider that Dogs for Autism is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Dogs for Autism. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Riches & Company Chartered Accountants
Date 30 November 2020 34 Anyards Road Cobham Surrey KT11 2LA
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Dogs for Autism (a Charitable Incorporated Organisation)
Statement of financial activities for the period from 17[th] January 2019 to 31[st] January 2020
| Unrestricted Restricted funds funds Note £ £ Incoming resources Donations 44,603 - Income from activities & fundraising 11,124 - Total incoming resources 55,727 - _ ______ Charitable expenditure Direct cost of activities in furtherance of the charity’s objectives 47,314 - Activity implementation costs 3 564 - Management and administration 4 5,735 - Total resources expended 53,613 - Net income for the period 2,114 - Fund balances carried forward 2,114 - |
2020 Total funds £ 44,603 11,124 55,727 ______ 47,314 564 5,735 53,613 2,114 2,114 |
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The charitable company has no gains or losses other than those reported above, and therefore no separate statement of total recognised gains and losses has been presented.
All amounts relate to continuing activities.
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Dogs for Autism (a Charitable Incorporated Organisation)
Balance sheet at 31st January 2020
| Note Current assets: Cash at bank Creditors: amounts falling due within one year 5 Total net current assets Total assets less current liabilities Represented by: Funds Unrestricted funds 9 Restricted funds 9 |
2020 £ £ 3,961 3,961 (1,847) 2,114 2,114 2,114 - 2,114 |
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For the financial period ended 31[st] January 2020 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees’ responsibilities:
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The members have not required the Charity to obtain an audit of its financial statements for the period in question in accordance with section 476;
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The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the Board of Trustees on 30 November 2020 date
Max Charman Trustee
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statements for the first period ended 31[st] January 2020
1 Accounting policies
1.1
Accounting convention
The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards, the Companies Act 2006, the Charities Act 2011, the Charities SORP 2 (FRS 102) and the Financial Reporting Standard (FRS 102). The principal accounting policies adopted in the preparation of the financial statements are set out below.
The Charity is registered under the Charity Act 2011 in England with registration number 1181615 and its principal office is 32 Kings Hill, Beech, Hampshire, GU34 4AL
The Charity has taken advantage of the exemption in FRS 102 from the requirement to produce a cash flow statement on the grounds that it is a small company.
These financial statements are presented in sterling which is also the functional currency of the Charity.
The charity meets the definition of a public benefit entity under FRS 102.
The trustees have considered the financial position, forecasts and cash flows of the organisation and are satisfied that it is appropriate to prepare the accounts on a going concern basis.
1.2 Incoming resources
Income is recognised in the period in which the Charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred in accordance with the period of the donation as specified by the donor.
1.3 Resources expended
Expenditure is included on an accruals basis.
Costs of generating funds comprise those costs directly attributable to obtaining donations and sponsorship.
Management and administration comprises costs for the running of the company.
1.4 Funds accounting
Funds held by the Charity are:
Unrestricted Funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted Funds - these are funds that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
1.5 Expenditure
Expenditure is recognised when a liability is incurred.
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statements (continued) for the first period ended 31[st] January 2020
1.6 Taxation
- As a registered charity, the Charity is exempt from liability to corporation tax on its charitable activities.
1.7 Leasing arrangements
- Rentals payable under operating leases are charged to the unrestricted reserves on a straight-line basis over the lease term.
| 2 Operating profit Operating profit stated after charging: Accountants’ remuneration 3 Activity & fundraising costs Activities costs 4 Management and administration Administration salary Office costs Accountancy fees Professional fees Computer costs 5 Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2020 £ 1,200 2020 £ 564 564 2020 £ 1,264 2,663 1,200 92 516 5,735 2020 £ 647 1,200 1,847 |
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statements (continued) for the first period ended 31[st] January 2020
6 Staff costs
| Gross wages and salaries Employer’s National Insurance contributions Employer’s pension contributions |
2020 £ 9,290 - - 9,290 |
|---|---|
No employee earned £60,000 per year or more for the period ended 31[st] January 2020.
The average number of persons employed by the Charity was 1.
7 Related parties/trustees’ remuneration
The Charity was founded on 17[th] January 2019.
No remuneration was paid to the Trustees during the first period.
No Trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the current and prior year.
8 Company Status
The company has no share capital; the members/Trustees for the time being do not have a liability to contribute if the organisation is wound up.
9 Funds
Unrestricted funds relate only to the Charity’s general fund, for use as the trustees see fit.
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statements for the first period ended 31[st] January 2020
| Income Donations Income generated from charitable activities Expenditure Direct dog costs Direct costs of events and fundraising Salaries - operations Salaries - administration Advertising and promotion Insurance Printing, postage and stationery Other administration costs Travel and accommodation Accountancy fees Professional fees Computer costs Depreciation Operating profit & surplus for the year |
2020 £ 39,288 564 8,026 1,264 115 365 400 817 621 1,200 92 516 345 |
£ 44,603 11,124 ______ 55,727 (53,613) 2,114 |
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