Dogs for Autism (a Charitable Incorporated Organisation)
Charity No. 1181615
Reports and Financial Statements
for the year ended 31st January 2021
Dogs for Autism (a Charitable Incorporated Organisation)
Contents
Company information
| Trustees | Max Charman (Chair) | |
|---|---|---|
| Zoe Lattimer | ||
| Richard Wilkinson (re-elected April 2021) | ||
| Antonia Brown-Griffin (appointed 1 October 2020) | ||
| Senior management team | Hilary Armour | Chief executive officer |
| Jan Kiley | Operations manager | |
| Philippa Sjoberg | Trainer co-ordinator | |
| Patron | Rory Cowlam “Rory the Vet” | |
| Ambassadors | Carly Jones, MBE | |
| Ella Tabb | ||
| Stephen Brooker | ||
| 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
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Page
Trustees’ annual report 1 – 9
Independent accountants’ report 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13 – 19
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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 1181615 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 four Trustees who meet as required to receive management reports and set strategy objectives. During the year under review the Trustees met 6 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 second year the Charity:
-
Enrolled 6 new dogs to our training program
-
Placed 5 dogs with their forever family
-
Became Candidate Member of Assistance Dogs UK and Assistance Dogs International
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report For the year ended 31[st] January 2021
Chairs’ review
This has been a very challenging second year, with fundraising badly affected by the Covid-19 pandemic. The Charity’s senior management team have worked extremely hard to find new sources of funding and to replace income lost by cancelled fundraising events. The charity has raised sufficient funding to enable the Charity to continue to support its current partnerships, as well as starting new partnerships, and therefore being able 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 a strong infrastructure for the Charity including:
-
Maintaining partnerships with key
-
sponsors • Expanding a network of trainers • Providing autism training for all staff
-
Sourcing and starting the training program
-
for another six dogs
-
Appointing a Training Coordinator
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:
-
Maximising revenue
-
Working with freelance fundraisers to
-
develop long term partnerships with sponsors and funders
The Covid-19 pandemic has been
disproportionately challenging for the autistic community, with high levels of anxiety, difficulties in processing information and uncertainty about the future. Autistic people struggle with change and a lack of routine and the lack of control over what is happening in the world, coupled with such a dramatic change in routine, is causing major stress. Due to the pandemic, we were unable to hold any information sessions for prospective applicants. We saw a 38% increase in enquiries over the lockdown periods and have many families waiting to attend an information session, with those already assessed waiting for a dog to be available.
This second year has been about adapting to the financial and logistical challenges created by the pandemic, finding new ways to work with our autistic partners and enable their relationships with their dogs to continue, despite lockdown restrictions, as well as finding new income streams to replace those lost from cancelled fundraising activities.
We are proud of the way the charity has adapted during this challenging period, enabling us not only to continue supporting our current partnerships, but to also begin new partnerships, opening up the world for more autistic people and their families.
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
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 13 September 2021
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
The Trustees present their report and financial statements for the period ended 31st January 2021. 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) Zoe Lattimer Richard Wilkinson
A new Trustee, Antonia Brown-Griffin, was appointed on 1 October 2020 for a term of three years
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 howto 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 6 new dogs entered the Charity’s training program, have been introduced to their forever families and are already enriching the lives of their
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Dogs for Autism(a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
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 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 UKeconomy 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 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 poss ible, as well as potentially reducing the need for social care and assistance.
EU Assistance Dog Standards
We are delighted to report that our CEO is 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 Pet Care.
Oscar Pet Foods supply us with food and nutritional advice for all our trainee dogs during their first two years.
Joii Pet Care assist us with online vet support for all our dogs.
Financial Review
The Statement of Financial Activities, Balance Sheet and following notes show the performance of the Charity during the financial year.
Income from fund raising events during the year was £6,397 (£11,124) and income from donations was £41,913 (£44,603). Surplus funds for the year were £12,722 (£2,114).
1 BMA Website 2 BBC News website
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
During the year £89,405 (£47,314) was incurred for charitable activities and £27,856 (£6,299) on fund raising activities.
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;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
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;
-
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 13 September 2021
Max Charman Trustee
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
Autism Assistance Dog Team – Grace and Makka
“Makka is working hard and keeping me happy and ready to learn with me with my anxieties that are high when at college. Having Makka by my side is brilliant for my independence and confidence that I lack when things start going wrong, and when I think that I can’t do it anymore he is there, putting his nose in my hand to say I’m here for you, and will take me to find a safe place to calm down and get ready to go back to lesson.”
Autism Assistance Dog Team – Lewis and Arthur
Arthur is a truly gentle soul. Bred in East Sussex, he is half brother to the six Labrador puppies who were gifted to us in 2019. Arthur’s job is to help Lewis and his family get out and about with Lewis doing ‘tummy lead’, to be a calming influence and best friend for Lewis in the home.
Arthur also helps Lewis regulate his sensory integration needs by providing deep pressure therapy. Lewis is a non-verbal, severely autistic child who finds communication difficult. Arthur is his constant companion and very best friend.
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
Autism Assistance Dog Team – Rebecca and Lola
“In the first lockdown I didn’t leave the house for 13 weeks. I didn’t even go in the garden. But when we had Lola I was going out every day, we were going for about an hour walk with her. She doesn’t judge me; she doesn’t think I’m odd because I think differently than other people or I react differently to certain situations than other people, or because my brain just works entirely differently. She just gets it.”
https://youtu.be/GJfWAO7vf94
Autism Assistance Dog Team – Elizabeth and Poppy
“Today, Poppy our amazing dog, took my daughter out to play. This might not sound like a big thing until you understand that she didn’t go outside for nearly 4 years due to her anxieties. Having Poppy has made it possible to go outside, to play, to laugh, to feel safe and protected from the world around her. In short, Poppy has made living a normal life possible and we can’t thank her enough.”
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Dogs for Autism (a Charitable Incorporated Organisation)
Trustees’ annual report (continued) For the year ended 31[st] January 2021
Autism Assistance Dog Team – Emily and Lilly
“The best part about having Lilly is I feel like I have a real friend for life. I used to feel really alone to a point where going into uni became difficult for me. But having Lilly come in with me has given me the confidence to able to attend and participate in lectures and seminars and interact with the other people on my course. She is also able to keep me calm when I'm not in a good mood or if I'm late or if someone is sat in my normal space. Where I would not go in or leave the room, Lilly has helped me to stay focussed and reassure me that everything is OK.”
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Dogs for Autism (a Charitable Incorporated Organisation)
Independent Examiner's Report to the Trustees of Dogs for Autism
I report to the trustees on my examination of the accounts of the above charity for the year ended 31 January 2021.
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given bythe Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:
-
The accounting records were not kept in accordance with section 130 of the Act; or
-
The accounts did not accord with the accounting records; or
• The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
Riches & Company
Chartered Accountants
Date: 13 September 2021
34 Anyards Road Cobham Surrey KT11 2LA
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Dogs for Autism (a Charitable Incorporated Organisation)
Statement of financial activitiesfor the year ended 31st January 2021
| year ended 31st January 2021 | ||||
|---|---|---|---|---|
| Income from: Donations Charitable activities Total income Expenditure: Charitable activities Raising funds Total expenditure Net income/(expenditure) for the year Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted £ 111,471 6,397 117,869 87,513 27,856 115,369 2,500 - 2,500 2,114 4,614 |
Restricted £ 10,000 - 10,000 1,892 - 1,892 8,108 - 8,108 - 8,108 |
2021 Total £ 121,471 6,397 127,869 89,405 27,856 117,261 10,608 - 10,608 2,114 12,722 |
Restated 2020 Total £ 44,603 11,124 |
| 55,727 | ||||
| 47,314 6,299 |
||||
| 53,613 | ||||
| 2,114 | ||||
| - 2,114 - 2,114 |
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.
The notes on pages 13 to 19 form part of these financial statements. Movements in funds are disclosed in Note 9 to the financial statements.
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Dogs for Autism (a Charitable Incorporated Organisation) Balance sheet As at 31st January 2021
| Fixed assets: Tangible fixed assets Current assets: Cash at bank Creditors: amounts falling due within one year Total net current assets Total assets less current liabilities Represented by: Funds Unrestricted funds Restricted funds Total funds |
£ £ 1,556 1,556 14,091 14,091 (2,925) 11,166 12,722 4,614 8,108 12,722 2021 |
£ £ - - 3,961 3,961 (1,847) 2,114 2,114 2,114 - 2,114 2020 |
£ £ - - 3,961 3,961 (1,847) 2,114 2,114 2,114 - 2,114 2020 |
|---|---|---|---|
| 2,114 | |||
| 2,114 - |
|||
| 2,114 |
The financial statements were approved and authorised for issue by the Board on 13 September 2021 and signed ontheir behalf by:
Max Charman, Chair Dogs for Autism
The notes on pages 13 to 19 form part of these financial statements.
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statements For the year ended 31st January 2021
1 Accounting policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP FRS 102) and the Charities Act 2011.The principal accounting policies adopted in the preparation of the financial statements are set out below.
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 on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn
The Charity has taken advantage of the exemption in FRS 102 SORP from the requirement to produce a cash flow statement on the grounds that it is a small Charity.
The Charity 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 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 Income
Income is recognised and included in the accounts when the Charity has entitlement, it is probable that the income will be received and the amount can be measured reliably.
1.3 Expenditure
All expenditure is included on an accurals basis and is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
● Charitable activities: dogs and dog trainers includes the costs directly associated with the purchase and training of assistance dogs.
-
Costs of raising funds relate to the Charity's management and administrative costs.
-
1.4 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment: 25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged in the Charity's income and expenditure account.
1.5 Financial instruments
A financial asset or a financial liability is recognised only when the Charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statementsFor the year ended 31st January 2021
1.6 Taxation
The Charity is exempt from corporation tax on its charitable activities.
1.7 Fund accounting
Unrestricted funds can be used in accordance with the Charity's objectives at the discretion of the trustees.
Restricted funds can only be used for a particular purpose within the objects of the Charity. Restrictions arise when specified by the donor or where funds are raised for particular restricted purposes.
Further explanations of the nature and purpose of the Charity's restricted funds are included in the notes to the financial statements.
Transfers are made between funds at the discretion of the trustees
1.8 Value Added Tax
The Charity is not registered for VAT and therefore all costs are stated inclusive of VAT where applicable
2 Donations
| Donations | |||
|---|---|---|---|
| Current Year Major donors Other donations Prior Year Major donors Other donations Expenditure: Charitable activities Current Year Dogs and dog training Other direct staff costs Prior Year Dogs and dog training Other direct staff costs |
Restricted £ 10,000 - 10,000 Restricted £ - - - Restricted £ 1,892 - 1,892 Restricted £ - - - |
Unrestricted £ 60,785 40,686 101,471 Unrestricted £ 8,950 35,653 44,603 Unrestricted £ 68,057 19,456 87,513 Unrestricted £ 39,288 8,026 47,314 |
2021 Total £ 70,785 40,686 |
| 111,471 | |||
| 2020 Total £ 8,950 35,653 |
|||
| 44,603 | |||
| 2021 Total £ 69,949 19,456 |
|||
| 89,405 | |||
| 2020 Total £ 39,288 8,026 |
|||
| 47,314 |
- 3 Expenditure: Charitable activities
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statementsFor the year ended 31st January 2021
| Direct fundraising costs Support costs: Accountancy fees Activities costs Administration staff Advertising and promotion Computer running costs Insurance Non salary staff costs Office costs Professional fees 5 Creditors: amounts falling due within one year Other creditors Accruals and deferred income 6 Staff costs Gross wages and salaries Employer's National Insurance contributions Employer's pension contributions 4 Expenditure: Analysis of total expenditure on raising funds |
2021 Total £ 2,137 - - 9,634 1,087 3,374 1,603 3,422 5,139 1,460 27,856 2021 Total £ 1,725 1,200 2,925 2021 Total £ 29,090 - - 29,090 |
2020 Total £ - 1,200 564 1,264 - 516 - - 2,663 92 |
|---|---|---|
| 6,299 | ||
| 2020 Total £ 647 1,200 |
||
| 1,847 | ||
| 2020 Total £ 9,290 - - |
||
| 9,290 |
Staff costs relate solely to subcontracted staff and the Charity had no employees during the year (2020 - none). No staff member or employee earned £60,000 per year or more for the period ended 31st January 2020.
7 Related party transactions
During the year, the Charity was charged £16,495 for dog training services by one of the key management personnel. The same person was reimbursed £600 for the purchase of an assistance dog on behalf of the Charity. No amounts in respect of these transactions were outstanding at 31st January 2021 and the training fees were charged to the Charity at arm's length.
There were no transactions with the Charity's trustees during the year (2020 - none).
8 Charity status
The Charity has no share capital; the members/Trustees for the time being do not have a liability to contribute if the organisation is wound up.
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Dogs for Autism (a Charitable Incorporated Organisation)
Notes to the financial statementsFor the
year ended 31st January 2021
| year ended 31st January 2021 Notes to the financial statementsFor the |
|
|---|---|
| 9 Funds accounting Sylvia Waddilove Foundation: Family Bonding Total restricted funds Unrestricted funds Fore Trust: Dog Trainer Coordinator Restricted funds |
At 1 February 2020 Income Expenditure Transfers At 31 January 2021 £ £ £ £ £ - 9,000 1,892 - 7,108 - 1,000 - - 1,000 |
| - 10,000 1,892 - 8,108 |
|
| 2,114 117,869 115,369 - 4,614 |
|
| 2,114 127,869 117,261 - 12,722 |
Total funds Unrestricted funds relate only to the CIO's general fund, for use as the Trustees see fit.
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008s for Autism Register wilh FR FUNDRAISING REGULATOR