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2025-07-31-accounts

Dogs for Autism Annual Report and Financial Statements for the year ended 31st July 2025

Registered Charity No: 1181615

Enriching lives – Expanding horizons

Company information

Trustees Zoe Lattimer (Chair)
Antonia Brown-Grifn
Patrice Archer
Senior Management Team Hilary Armour - Chief Executive Ofcer
Jan Kiley - Chief Operating Ofcer
Angela Southcott - Executive Consultant
Patron Chris Packham
Ambassadors Carly Jones, MBE
Ella Tabb
Stephen Brooker
Dr Amir Khan
Dr Scott Miller
Jean-Christophe Novelli
Registered Charity number 1181615
Principal ofce Unit 10, Hartley Park Farm
Selborne Road
Alton
Hampshire
GU34 3HD
Independent accountants Jamieson Stone LLP
Chartered Accountants
Windsor House
40/41 Great Castle Street
London
W1W 8LU

ANNUAL REPORT AND FINANCIAL STATEMENTS

2

Contents

Administrative Information

Message from the CEO Trustees’ annual report Independent accountants’ report Statement of financial activities

Balance sheet Notes to the financial statements

ANNUAL REPORT AND FINANCIAL STATEMENTS

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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 no less than three nor more than six Trustees. The Trustees may elect new Trustees either to fill vacancies or to increase the number of Trustees up to the maximum permitted.

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

Unit 10, Hartley Park Farm, Selborne Road, Alton, Hampshire, GU34 3HD

New Trustees are appointed for an initial threeyear term and may be re-appointed to serve a maximum of three consecutive terms.

New Trustees will be provided with a suitable induction programme 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.

Mission and Vision

The Charity’s mission is to have a positive impact on the lives of autistic individuals and their families, to empower autistic people to achieve their goals, improve access to their chosen communities and to enhance their emotional and physical wellbeing. The vision is to enrich lives and expand horizons by providing highly trained autism assistance dogs free of charge to those who will benefit throughout the UK.

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 six times.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Message from the CEO

As I reflect on the past six years, I am immensely proud of how far we have come as a charity, as a team, and as a community. The passion and determination that first drove us to support individuals who were unable to access the help they so urgently needed remain as strong as ever. However, the level of need continues to grow, reinforcing the importance of our work.

At Dogs for Autism, we bring together deep experience across the autism spectrum with extensive expertise in dog training. We recognise the uniqueness of every individual, and the importance of understanding both their strengths and their support needs. We also understand the transformative impact that a partnership with a highly trained autism assistance dog can have. The many partnerships we have established across the UK continue to remind us why our work matters and why we must keep moving forward.

This has been a positive year overall, although not without challenges, including inflationary pressures, the cost-of-living crisis, and increased competition for grants and trust funding. Securing sustainable, regular income, remains our priority and vital to our long-term stability and growth. Despite these pressures, we have continued to learn and evolve, strengthening our approach to sourcing, training, and carefully matching exceptional autism assistance dogs with those who will benefit most.

Thank you to all of our supporters for making this possible.

As I reflect on the past six years, I am immensely proud of how far we have come as a Charity, as a team, and as a community. The passion and determination that first drove us to support individuals who were unable to access the help they so urgently needed remain as strong as ever.

Hilary Armour

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Trustees’ annual report

Review of activities

Principal activities and objectives

During the year the Charity has been successful in both obtaining and increasing sufficient donations and raising funds to cover overhead expenses and meet its primary aims.

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.

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.

Principal office

Dogs for Autism exists to provide autistic people with highly trained specialist autism assistance dogs and teaches the people and their families how to make best use of those dogs. The Charity’s activities deliver public benefit by:

Unit 10, Hartley Park Farm, Selborne Road, Alton, Hampshire, GU34 3HD

Trustees

The following have held office throughout the period:

Max Chapman (Chair) – resigned Sept 2024 Richard Wilkinson – deceased March 2024 Kellie Jayne Cox – resigned July 2024 Zoe Lattimer (Chair) Antonia Brown-Griffin Patrice Archer (from Sept 2024)

The dentist has always been a huge struggle, I used to be unable to lie in the chair or have anything put into my mouth, I was so overwhelmed with anxiety and sensory overload causing panic attacks and shutdowns. But Buzz completely transformed the experience even from the first trip together, now I can lie still in the chair and have an examination. I feel so calm with Buzz

KATIE AND BUZZ

ANNUAL REPORT AND FINANCIAL STATEMENTS

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...cont Trustees’ annual report

Dogs for Autism is a small dynamic charity committed to supporting autistic people of any age to expand their horizons and achieve their goals. As the only UK charity specialising in training autism assistance dogs for adults as well as children, without a cost to the individual, the Charity enables a previously isolated group to potentially gain access to support.

The demand for the support of a specially trained autism assistance dog is currently at an all-time high and increasing. In July 2024, the Charity opened its application process to welcome new enquiries. Over the period of a month, 731 applications were received which demonstrated a 43% increase on the previous year, resulting in a ratio of 36 applicants for each application space available.

Research[[1]] indicates that more than one in one hundred children and adults are likely to be autistic; this is based on estimations and includes those who have yet to receive a diagnosis. Presently this means that there are at least 700,000 people who might benefit from additional support, and more recent research[[2]] estimates the figures in England alone to be greater than 1.2 million.

Growing the number of trained autism assistance dog partnerships remains a priority, whilst ensuring the Charity remains committed to doing this in a way that means a partnership has longevity and impact. Although not every person with autism or their families would benefit from the support of a trained assistance dog, those who would are likely to be those looking to connect with their communities, access work and education and improve their overall wellbeing by accessing necessary services.

Research estimated that the annual cost of autism to the UK economy was £32 billion a year[[3]] , more than any other medical condition. Impact research has shown that the provision of an autism assistance dog benefits 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 possible, as well as potentially reducing the need for social care and assistance.

[1] The NHS Information Centre, Community and Mental Health Team, Brugha, T. et al (2012). Estimating the prevalence of autism spectrum conditions in adults: extending the 2007 Adult Psychiatric Morbidity Survey. Leeds: NHS Information Centre for Health and Social Care

[2] O’Nions et al, Autism in England: assessing underdiagnosis in a population-based cohort study of prospectively collected primary care data (2023)

[3] https://www.theguardian.com/society/2014/jun/09/autism-costs-more-cancer-strokes-heart-disease

ANNUAL REPORT AND FINANCIAL STATEMENTS

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...cont Trustees’ annual report

Our Operational activities

future partner’s impending meltdown. This early warning alert allows autistic adults and families to have greater freedom, knowing that they will have the opportunity to manage a change in emotional state by moving to a safe place, or even being able to prevent a full meltdown from occurring.

During the reporting period, 10 dogs successfully completed their advanced training and were partnered with an autistic person; this marks a 25% increase on the previous periods and a significant improvement in the overall pass rate, raising this to 80%. 10 new recruits entered the training process and will complete their stage 1 & stage 2 training during the following reporting year ready for matching.

Our People

Investment in the staff and volunteer team continued to be a priority as access was enabled to the Charity Learning Consortium Training Platform in association with our membership body Assistance Dogs UK. Core compliance and developmental training opportunities have been created which provide a strong foundation for maintaining ethical, safe, and legally sound practices across the Charity. Importantly, completing this training also ensures we remain compliant with our ADI and ADUK accreditation standards, demonstrating our ongoing commitment to best practice.

Review and refinement of the way in which the strongest partnerships between a person and a dog can be formed has continued. Throughout this period, a creative approach has been adopted to embrace the benefits of establishing a training hub in Hampshire, using supported local volunteers to raise the young dogs and offer consistency throughout their training.

The recognition of the role dogs can play in identifying the debilitating impact of autistic meltdowns was first recognised by our trainers in 2020. Believed to be the first organisation invested in exploring the potential application of this skill, our pioneering scent work programme has now been established as part of our core training for all our dogs, with each dog learning to differentiate core scents associated with their

We were in a busy Costa Coffee and Daisy started to signal that Marcus was going to have a meltdown. To me, Marcus looked ok, but we trusted Daisy and moved to the disabled toilets in Costa just in case. Sure enough Marcus started to struggle and thanks to Daisy’s intuition and intervention, we were in a safe space to ride it out, and didn’t have to leave to go home.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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...cont Trustees’ annual report

We have also seen the continued growth of our volunteer speaker network, enabling us to reach new audiences and communities, with plans to expand this network further afield and ultimately nationwide.

Our Wellbeing Strategy plays a vital role in creating a supportive and inclusive environment where staff feel valued and able to thrive. By embedding wellbeing into our culture, we have seen increased engagement, improved morale, and stronger retention across our teams. Importantly, the strategy has enabled individuals to feel more comfortable seeking support, fostering openness and resilience. This not only benefits personal wellbeing but also strengthens our organisation’s ability to deliver high-quality services and sustain meaningful relationships with those we support.

Our active community of Dogs for Autism partnerships made up of adults and children has grown UK wide and continues to thrive. Recent internal impact reporting has shown that the partnership between an autistic person and trained autism assistance dog has a significant positive impact on the life of the person, as well as their wider family. Families report a transformation in their ability to undertake daily activities, including socialising together and being able to work again, as caring roles are decreased. Brother and sisters can develop their own interests and friendships, as deep dependence on familial relationships is relaxed.

We have been supported by over 60 volunteers during this time, reflecting a growing community of individuals contributing across a wide range of roles from puppy raisers and bed & breakfast carers to event volunteers, drivers and administrative support. During this time, we have continued to strengthen and expand our volunteer programme, introducing more flexible and accessible ways to get involved. Alongside this, we have improved our onboarding processes, including clearer role pathways, home-check procedures, where needed, and ongoing support from our training team.

Being my daughters only carer, when she shut herself away for years meant I was shut in with her going through all the issues she faced. With having the dog, my daughter has been rescued and with her, so have I.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Trustees’ annual report ...cont

Once partnered with an autism assistance dog, our partners tell us how, with the support of their dog, they have felt safer to access the world around them.

Partnership with a trained autism assistance dog is known to help improve a person’s confidence, self-esteem and independence, often leading to feeling able to try new things, attend school or college and engage in physical activities.

Feelings of stress and anxiety are common and often negatively impact a person’s ability to cope with daily tasks, communicate with others, and even access good sleep. The presence of an autism assistance dog can have a positive impact in many of these areas.

As part of our commitments, we promise to keep our autistic partners at the centre of what we do and as a result, regular engagement and opportunity to share feedback and learning is a central focus. The appointment of a lived experience autism lead has led to a greater awareness of the needs of individuals we support and how these needs can be accommodated and learnings shared with the wider community.

With Polly by my side, life feels more manageable. Together, we reshape my daily challenges into opportunities for connection and support, turning former obstacles into possibilities.

LOLA AND POLLY

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95%
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95% of our partnerships are more comfortable to access public places such as shops, cinemas, restaurants and to use public transport

86% 86% reported an increased feeling of safety in public

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Trustees’ annual report

...cont

Our Dogs

Refinements of the types of dogs selected to join the training programme continues to be a high priority for the operations team. Identifying and selecting the right individuals from high quality sources, including procurement from other reputable assistance dog organisations, not only increases pass rates but improves efficiencies.

Ensuring the physical and emotional needs of the dogs in the training programme are met is another core commitment. For the dogs to be successful in their role, they need to be comfortable working with a variety of handlers, adapting to change, and importantly enjoying their training. The Charity invests in each dog to find the balance between task training, relaxation and play.

Dog raisers are now actively encouraged to join together for evening sessions of learning and training with their dogs, which benefits both parties in understanding the dog’s needs and how to work effectively with them.

Collaboration with other assistance dog training organisations within ADUK to consider best practice and shared values around training and welfare has been a valued activity during this period.

The creation of a successful dual dog partnership with Medical Detection Dogs has been the result of many months of discussion, planning and training and helped to create shared understanding of our common principles in relation to dog welfare and supporting people. The partnership is now supported by a dual trained dog who will alert to potential collapses as well as supporting a range of autism specific needs - enabling the partnership to go from “surviving to thriving”.

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86%
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86% of partnerships reported improvements in their overall confidence and self-esteem

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90%
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90% of partnerships reported improvements in their overall Quality of Life

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95%
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95% of all partners agree that because of the dog, they have reduced stress and anxiety

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86%
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86% reported improvements in their overall mental health and a reduction in some challenging autistic behaviours

ANNUAL REPORT AND FINANCIAL STATEMENTS

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...cont Trustees’ annual report

Future Plans

In 2025, the Charity received targeted financial support, enabling the recruitment of an experienced strategic consultant to help identify and shape our future strategic priorities. While this work remains in its early stages, initiatives to raise the Charity’s profile to reach new audiences, have shown positive results. We will continue to build on this progress as we develop the future of Dogs for Autism to continue to Enrich lives and expand horizons.

Accreditation

Receiving a formal accreditation from Assistance Dogs Internation (ADI) was an important and pivotal moment for the Charity, as they joined the ranks of their peers across the sector and formally became a member of the Assistance Dogs UK community. The accreditation also reflects the Charity’s commitment to promoting excellence in dog training and support, an area for which the Charity has remained committed to through its previous work with European standards of work.

We have stood alongside our peers to support campaigning and awareness raising work in Parliament, with Assistance Dogs UK and the AllParty Parliamentary Dog Advisory Welfare Group as part of a celebration of Assistance Dogs event, leading into healthy conversations with leading politicians about the recognition of the value of assistance dogs and their status.

Special events

The Charity was honored and privileged to be recognised by The Duchess of Edinburgh, as she paid a visit to the Hampshire training centre to meet our volunteers, ambassadors, patrons, partnerships and staff. It created a unique opportunity for the Charity to showcase the profound impact our autism assistance dogs have on the lives of autistic people and reflects a growing awareness of the Charity’s importance, as The Duchess of Edinburgh already actively supports the role of assistance dogs in supporting people with disabilities.

Luna is Zana’s best friend which is so important for us as Zana hasn’t been able to make friends or make connections with other children so her bond with Luna is very special and transformational for Zana’s wellbeing.

Zana only really has two words and one of them is Luna.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Trustees’ annual report ...cont

The Charity’s public profile has also continued to grow with further opportunities to feature on ITV’s This Morning with trainee Buddy, our partnerships and a range of celebrity supporters. In addition to this continued support, our ambassadors and our corporate partnerships are actively sharing communications and supporting the growth of our online community.

Community and Events

Our wonderful supporters have continued to engage in a range of personal challenges to raise awareness and funds. Events included the Brighton, Manchester, Paris and London Marathons, The Great North Run, The Three Peaks and various Ultra Challenges to name just a few. We also remain touched by the ongoing local community support we received throughout the year from bake sales to school fundraisers, all helping to bring people together and connect whilst supporting the Charity.

Corporate sponsors

The Charity has been fortunate to have benefitted from corporate sponsorship with Aurora, Infinigate, Trundl and finally Canine Life Co who continue to donate a percentage of their sales to the Charity from their joint supplement product. Vidivet supports the Charity by allowing 24 hour access to their online veterinary support services and Raffle House have adopted Dogs for Autism as a charity partner, generating income through tickets sales to win luxury homes.

HRH Duchess of Edinburgh with ‘Lord Louis of Spudringham’

Buddy at the ITV This Morning studios

ANNUAL REPORT AND FINANCIAL STATEMENTS

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...cont Trustees’ annual report

Financial review

The Statement of Financial Activities, Balance Sheet, and the following notes show the performance of the Charity during the year.

Income from fundraising events was £34,549 [2024 £4,520], income from donations was £831,652 [2024 £443,546]. Surplus funds for the period were £73,339 [2024 £41,406].

The increase in income is reflective of the growing awareness of the charity and the relationship management with major donors. The charity’s drive towards diversifying income streams, whilst investing in those with the greatest potential return both in short and longer term, such as in legacies and corporate partnerships, is encouraged. The Trustees continue to monitor the balance between the cost of fundraising and charitable activities yet remain satisfied that the cost of fundraising is reasonable during this period and has been refined and efficiencies imbedded since 2024.

We would like to acknowledge the incredible support we have received from all of our supporters. A special mention also goes to the support from Hospital Saturday Fund, The Lawson Trust and The Boshier-Hinton Foundation.

2025
(extended
18 mths)		 2024
New Trainees added to
the programme		 10 8
Completed training
during the year		 10 6
Withdrawn during year 2 -11
Dogs in training at end of
year		 10 18
REVENUE
Donations £831,652 £443,546
Charitable events £34,549 £4,520
COSTS
Charitable activities costs £435,256 £92,235
Fundraising costs £357,607 £314,426

Risk Management

The Trustees actively monitor the risks facing the Charity alongside the Senior Leadership Team. A risk management plan is in place, in which the key areas of risk are examined and discussed on a routine basis, and appropriate mitigation is implemented.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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...cont Trustees’ annual report

Engagement with a risk-management specialist has also aided the approach to which risk is assessed and concerns reported.

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:

practice have been followed, subject to any material departures disclosed and explained in the financial statements

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 taking reasonable steps for the prevention and detection of fraud and other irregularities.

By Order of the Board of Trustees

Zoe Lattimer Chair of Trustees

Having Arthur gives us much more freedom as Lewis feels secure when walking with his dog. The general public are more understanding and infinitely kinder when Arthur is with Lewis. Arthur makes Lewis calmer at home and when accessing the community, and he is always on hand with his calm waggy presence during and after a meltdown

LEWIS AND ARTHUR

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Independent examiners report Independent examlnees report to the Trustees of Dogs for Autlsm I report to the trugtees on my examination of the accounts of the above charlty for the year ended 31 July 2025. Responslbllities and basls of report As the trustees of the charity you are responsible for th8 preparation of the a¢counls In accordance with the requirements of the Charities AGt 20111"Ihe Act )- I report In respect of my examination of the Trust's accounts carried out under section 145 of the Act. In carying out my examination, I have followed all th8 applicable Dimclions given by the Chority Commlsslon under section 14515)Ibl of the 2011 Act. Independent examlner'a ltstemont I have Completed my examinatlon. I conllmi th8t no material matters have come lo my 8ttenlion In connection with the examination which gives me cause lo believe that, In any material r&sp8cl: 1) accounting records were not kept in accordance with section 130 of the Ael., or 21 the accounts did nol accord with the accounting records; cr 31 the accounts dkl not comply wlth the applie8ble requirements concernlng the form and conlenl of accounts Set out In the Ch8ri1195 (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 8 'lru8 and falr view whlch Is not a matter congidered as part of an Sndependenl examingtson. I have no concerns and have Come across no matters in connection with the 8x8minalSon to whlch attention should be drawn in this report in order to enabla 8 proper understsndlng of the accounts lo be reached. Your att8nllon 18 to drawn lo the f8Ct Ih81 the charlly has prepared the accounts (financlal slatementsl In accordance wllh the relevant version of th8 St8lem8nl of Recommended Practice applicable lo charitle8 prep8ring their accounls in accordance with the Financial Reportlng Sl8ndard applicBble in the UK and Republic of Ireland IFRS 1021 In preference to the Accounllng and Reporting by Charilie$.' Statement of Recommended Pracllce issued on 1 April 2005 whieh is referred lo In the extant regulation8 bul has been withdrawn. We und8rsl8nd th81 this has been done In order for th8 accounts to provide a true and fair vlew in accordance with UK Generally Acceplod Accounting Practlce effective for reporting periods beginning on or after 1 January 2015. 511icAaeCStone Mlchael Stone Independenl Examiner Jamieson Stone LLP Chartered Accountsnls Windsor House 4041 Great Caslle Street London W1W8LU Dale.. 29 Jlay 2026 ANNUAL REPORT AND FINANCIAL ¥fATEMENTS

Statement of Financial Activities

(including income & expenditure account)

Note Unrestricted
funds
£		 Restricted
funds
£		 2025 2024
TOTAL
FUNDS
£		 TOTAL
FUNDS
£
Income from:
[1] Donations 767,732 63,920 831,652 443,546
Income from activities & fundraising 34,549 0 34,549 4,520
Total income 802,281 63,920 866,201 448,066
Expenditure on:
[2] Charitable activities: Dogs and dog trainers 408,965 26,290 435,256 92,235
Raising funds 313,688 43,920 357,607 314,426
[3] Total expenditure 722,653 70,210 792,863 406,660
Net income/(expenditure) for the period 79,629 (6,290) 73,339 41,406
Total funds brought forward 69,459 6,290 75,749 34,343
Total funds carried forward 149,088 0 149,088 149,088

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.

2025 accounts are extended for an 18-month period. The decision to move the financial year was taken in order to align with funding cycles and operational activities and to show a more balanced view of the charity’s status.

All amounts relate to continuing activities.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Statement of Financial Activities ...cont

Balance Sheet

Note 2025
(extended)		 2024
£ £
Fixed Assets
Fixed Assets 9,546 14,206
Stock 28,500 126,938
Total Fixed Assets 38,046 141,144
Current Assets
Cash at bank and in hand 120,507 32,120
Accrued Income 0
Other assets 13,796 13,164
Total Current Assets 134,304 45,283
[4] Total Creditors: amounts falling due within one year 23,262 110,678
Net Current Assets (Liabilities) 111,042 (65,394)
Total Assets less Current Liabilities 149,088 75,750
Net Assets 149,088 75,750
Capital and Reserves
[8] Unrestricted Funds 149,088 69,460
[8] Restricted Funds 0 6,290
Total Capital and Reserves 149,088 75,750

The financial statements were approved and authorised for issue by the board on 20[th] May, 2026 and signed on behalf by: Zoe Lattimer, Chair, Dogs for Autism

The notes on pages 19 - 25 are from part of these financial statements.

ANNUAL REPORT AND FINANCIAL STATEMENTS

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Notes to the financial statements

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.

Expenditure

1.3

All expenditure is included on an accruals 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:

Tangible fixed assets

1.4

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:

1.5 Financial instruments

A financial asset or financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

ANNUAL REPORT AND FINANCIAL STATEMENTS

19

...cont Notes to the financial statements

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.

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

ANNUAL REPORT AND FINANCIAL STATEMENTS

20

...cont Notes to the financial statements

[1] Donations

[1]
Donations
Unrestricted
£		 Restricted
£		 2025
(extended)		 2024
TOTAL
£		 TOTAL
£
Major donors 614,638 40,000 831,652 443,546
Other donations 187,643 23,920 34,549 4,520
Total 802,281 63,920 866,201 448,066

[2] Expenditure: Charitable activities

Unrestricted
£		 Restricted
£		 2025
(extended)
TOTAL
£
Dogs and Dog training 48,380 644 49,024
Other direct staf costs 360,585 25,646 386,232
Total 408,965 26,290 435,256
Previous year Unrestricted
£		 Restricted
£		 2025
(extended)
TOTAL
£
Dogs and Dog training - 71,490 71,490
Other direct staf costs - 20,744 20,744
Total 92,235 92,235

ANNUAL REPORT AND FINANCIAL STATEMENTS

21

...cont Notes to the financial statements

[3] Expenditure: Analysis of total expenditure on raising funds

2025
(extended)		 2024
TOTAL
£		 TOTAL
£
Direct costs 439,129 96,671
Support costs:
Accountancy fees 20,065 9,295
Activities costs 218 8,327
Administration staf 180,131 195,532
Advertising and promotion 22,455 15,787
Computer running costs 8,854 3,811
Insurance 11,429 11,565
Non salary staf costs 26,666 20,028
Ofce costs 43,349 41,043
Professional fees 28,654 3,500
Sundry expense 11,912 1,100
Total 792,863 406,660

ANNUAL REPORT AND FINANCIAL STATEMENTS

22

...cont Notes to the financial statements

[4] Creditors: amounts falling due within one year

2025
(extended)		 2024
TOTAL
£		 TOTAL
£
Other creditors 9,769 109,394
Accruals and deferred income 13,492 1,284
Total 23,262 110,678

[5] Staff costs

2025
(extended)		 2024
TOTAL
£		 TOTAL
£
Gross wages and salaries 395,298 278,262
Employer's National Insurance contributions 25,408 19,156
Employer's pension contributions 8,676 6,874
Total 429,382 304,292

Staff costs relate to subcontracted staff, and the charity had 12 employees during the year. (2024 - 13). No staff member or employee earned £60,000 per year or more during the year. (2024 - none).

ANNUAL REPORT AND FINANCIAL STATEMENTS

23

...cont Notes to the financial statements

[6] Related party transactions

During the year, the charity was not charged for dog training services (2024-£Nil) by one of the key management personnel. No amounts in respect of these transactions were outstanding at 31st July 2025 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 (2024- none).

[7] 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.

ANNUAL REPORT AND FINANCIAL STATEMENTS

24

...cont Notes to the financial statements

[8] Related party transactions

[8]
Related party transactions
FEBRUARY
£		 INCOME
£		 DIRECT
EXPENDITURE
£		 TRANSFERS
£		 JULY
£
Pets at Home 2,050 (2,050) - 0
The Mercers 4,240 (4,240) - 0
Assistance Dogs UK - 20,000 (20,000) - 0
Anonymous - 20,000 (20,000) - 0
The 29th May 1961
Charitable Trust		 - 6,000 (6,000) - 0
The Hobson Charity - 4,800 (4,800) - 0
The Screwfx Foundation - 4,570 (4,570) - 0
The Fence Club Trust Fund - 3,000 (3,000) - 0
Alex Roberts Miller - 2,500 (2,500) - 0
DWP - 2,087 (2,087) - 0
‘Toby’ - 713 (713) - 0
‘Maya’ 250 (250) 0
Total restricted funds 6,290 63,920 (70,210) 0 0
Total Unrestricted funds 69,460 802,281 (722,653) 149,088
Total funds 75,750 866,201 (792,863) 0 149,088

Unrestricted funds relate only to the CIO’s general fund, for use as the Trustees see fit.

ANNUAL REPORT AND FINANCIAL STATEMENTS

25

Registered Charity No: 1181615

Enriching lives – Expanding horizons