ltra•l Guld• DOG Centr• Charfty No. 1188449 C4MnPW No. CE0210S8 TnNt•es' Rewt •nd iln•udit•d A¢¢ounts 31 Dffemb•f 2024
lsrnel 6de C•ntr• UK Contet Chalrm•n's Aeport Trustees. Annu•l Report Indepertht £xaminer's Report Ststement of FlnaThckl A(tlviiAes Balance Sheet 2to3 4t05 Notes to the Ac(our+ts 91013 Det•iW St•t•nKni of FInalI1 Artivitles 14tolS P4#* 1
Iw•el Guld• Cofitre UK
th•1m'S Report
lof the Y••r ErNled 31 Decèmber 2024
2024 eodtd 5 li whh pemanerf end In SW to the t)wokn8 and th• consequ¢Nt
contlnuin8 rloMI •r•l InthdlI trauma suffered by Isr•tl and 1sr•ehs >rtr trh)st48es and those kthl
and Injured In JIn 00r 7. It is • prl¥4lrye to krrfm that one ol m05t sust•SnS98 l¢aturos gf
work of the lsrnel Dog Centre is the it liv and has #Y4n to th05• atlttted ty these tertsIe
events wilh the th•t our supp(rt for thb m•k • rnal dllfwerKe lfi
months Ind years to Ct)rne.
Nert •t the UK frler#ls ol the Gu5de Ooq C•ntre. we our own trawna ¥1 the stsrt ol r.
wtth the105s of Swl zl, ow Exe¢utiw Director also in kwNrational frw and colle•gue. w•
have been t<¢ by Intrtdibl• suppryt ol dwo¢s for thp work ol the Centre •nd In p•tcular to ih•
rw Veter6n•ryainK wi d ¥hkh h¥ tob• dedk•t•d to rtIn'S mqThxy.
Our IrK(kne thts y1 rathed •n Inryedlblt £626.061. cwnpared £494.512 ITr 2023, Itsell
eXtrdInary fi8ur•. Thls Inuease prtsvWJed fftuch need•d fvndlw for the Centre to m•et tmrnedlaiè reds
lollowin8 7 Octhber and a150 to fa¢llll•tt th)re In¢lwll throu the estsblishrnent of the ne4V
Vèttrinary CNftlc. As a COfwuer were atAe to exceed our tarEet ol sér¥dln8 NIS I miifion to the Centr¢
aryl by th• •nd 012021 wt h•d xnt £309.744 to Isr•el, comre £230.385 Sn 2023 lan IncTra5e ol
rty 35%). We Intptt maklw SI¢rt trnrnfefs to lyael durlne ?OZ5 $0 the num1
of dknts helped Cenue re¢th• •ll %l•
tsr••l Dol Centre UK Some dogs lThe¥ttably don't rneet the very hleh v•lnlni stsndards stt by tht Centrt lo be wkle Oxs. but tht th•t don'i ale pairtd In Increasin8 numbus with dlents with dlffeTent r. Our PTXI pro8ranvne, •nd t1 for maithing ther•w wtth thilthn lth Its$m. mean that e¥en mtye ol ow do ¥ Mak1 • life •nd sornetlmes a 1blt4w4 th'ffofenco. A thera un bfeak thrtsh thE b•rrlefS that PTSD and artlsm plact between the wfferer and tho out5klE Wofld. They prv4KIE companlonshlp. d¢n't Ivtty. •nd they &e vrKondltion41 kNt, •lso i sense of purpose and Te3poni•bS11ty fN an(xh4f sentient belTr8. For soffoM lth PTSD. thls mean i ft•wn io iel up In the Irwnl •NI to le•b the whilst pro¥rydkn¢ 4 u1m1 Influ•n¢¢ whefi sttess or anxlety sirlk•$. Artd lor the f•mllies 0fWff¢rt. they n¢M th•t thek IDved one Is left io f¥e thos• struWe5 alw. Th• Centre these serth at no cost to our chtnts. but th othT Nmlt•d fundrt frrrtn sources oth•f th•n Jr neroUS dOfi ind $0 we rffnakn Indthed to our wpporttrn Ather tly ld fftc w¢)y•mrne5 or partnorsNps. name 0¢ spowr or Itterrfl Ouf vi•nis. Th• h¥fvJded our popul•r Swper May, •Thl Our Aftnu•l Ruptbon h No¥effllx¢. Th• Supp•r ¢lulL Irom strenith tt) strenrh Ind. In Its thltd ye•r was rf•in • sol-oui. despi¢• btlni hn • l•fyr ¥enue th ertn m¢xe p•rti(ipiits lor the hithty pdied wlMrs' mul5 wfml ¢uddfy labA¢Jor wppv to, and • selocllon d rth prze> We were dell¢hted to be A)b Alrth M•E at Amual RK¢pt6M. who was In ConVeIDn wlth us•r D•Thl i•y•rtl Iwlth h15 British Rolly} •nd the CentTe'5 Iniemation•l Coordinalor. Ltsi Bartjfi Maet. Guests also •nJtyyed a splriiod pertormance by a thoif from Immanud Primary khool, %thl¢h Danl. and Roly also ¥t5rted durini thdf mtetln8 severèl yeai youps to tell them about the ¥n)Dderful work ofour witle •nd ser*ce dry. Jon Benlimin Chalr of Trust¢es P•Re 3
Iml Gulde Doi CenV• UK The trnsttt5, pres¢rt thelr report wlth th• unauthted fiMnd•l tt4ieftnts ol the tharlty fof th• r ended 37 D•cember 2024. REFERENCE AND ADMW41STAAYIVE DETA115 CompMy No. CE021051 25 Poech Driv• 8orehafflwo¢xl Herts WD6 4QU Tte¢S The foliowlng Tru5ttts served dudni th¢ ar. MJ. BtN&amln A. Blake M.H. Bloom G. Se•1 T.M. Son M. Stalier PS. Ward {Re$ld 19 J•ftuary 20241 Pollo¢k ACntIng Ltd 3- 4 Sentinel Squar London NW4 2EL The CIO'S thariuble ObJe(ts ¥ set •)Ut ITr its Constliutkn and •re for rellÈf of visu81ty impalred peopl¢ others wlth physkal Qf mental dlsthbllilles ty wpporthng al promotw the work of ohe Israel Gulde O Centre fof tht 311r •nd andll•ry artmtles a$ 4r• tharll•ble Ind cofisisient wl(h thes¢ purpose Incom¢ recthd In¢reased thls yeaf from £494.513 to £626.061. resultln8 in • SU1 of £118.725 In 2024 comp3red to £9L166 in 2023. This was in large part dut to the phenomenal response ol our yjpporters to the trapjc events on 7 Ortober and the Iru¢asln8 demand tor the Centte's sep4kes •nd •lso to th• appe41 to ddicate yrt of new Veterinary Clln Sn memory of Martin St8•1 ITr the ch4rftrfs lat• Ex¢[¥• Olrector. As a ¢UenCe the thartrfs restNes Ifftuea fnKn £411.340 in 2023 to £560.065 by 31 t)ecember 2024. nolwlthstsndinÈ mor funds belrrf sent to Israel during the yelf. A si8nill(ant part ol these reservès will be Sent to Israel In the t(wJrse of 2025 to facilitaie tfr lurther expansbon ol the C¢ntre's activiiles to meet Inutaslni dem•nd for gubde and service dogs and a150 to fund longer tem 8rowth. P•Ae 4
br Guld• Dol C•ntr• UK TrUrt Annu•l Report A•SeTh Pollcy It Is ihe polky of the charfty to m•lniiln reseprts sufficient to ¢obr appraxlmatety SLX months of 0head3 nd slx months of plan1d remlttarK& to the Centre In Israel STRIKTURE. GOVERPIANCE AND MANAGEMENT Th¢ th)rity Is a CIO Is (trOlled by Its 8¢>vernlw docurnenl • Cofistitutk)n dated 20 February 2020 whlth was wlstefed wlth the awrtty Commlsslon on 10 March 2020. The tharlty is man)8ed by its Ite¢s. 5ned on beh•ll ol the bo MJ. 8enl•mln Chalr ol Trusttts 04 June 2025 PWS
Isr••l Guld• C•ntre UK Indwndert Examlnen Rowt I feport tnstees on rnyex•mknatkni fiMrdal ststements of lsr•el Gulde Dog Centre UK for the year erthl 31 fkncernber 2024. As the thariiws trustees of the you are responsible for the pwratlon of tr fiNfidal ststements. Ha¥in8 sailslled mysell that the flnJn(ial staiernefits of the Chwity •re nut r•qulffed to be audited and wt ibbe fof IndeoeDdent examlnatiDn, I report h) respect of my examlnatlon olywr tharfWs finand•l rtatements as urried out under secilon 145 of the Charitlts A¢1 2011 {'th¢ 2011 Act). In carrylni out mv exantIOn I hwe fa#v•rtd tht Dlrertlons bythe Ch•rlty C4yTrft5S1 urthr section 145151 (bl of the 2011 Art. As iho tharlty's gross income exceeded £250.CIXI Your ex•mlnef must • member ol a Ilstsd In se10n 145 of the 2011 Acl. I ¢¢firni that l èm qu•lified to undert•k the exannItIon b5• l am mtrmbef of Chartered Inst of Mana¥ern¢nt ACunt•nt% whlth Is orte ol the Ilsted bodl• I ha¥e complrted ey•ffllnalltsn. l ¢Mfifm that mateflal matters hwe corne to my ¥ttentlon In connectth wlth e¥•mlntlon imng cwsé to belleye.. • xcounllni rectyds wefe not kept ' or . te financial statements do not accord whh thos• r•cofds; or the finanoal statemefit5 do not comply wlth ttre 4ccountin8 requlremerts other than any rnqulremefit that the Ilnandal slatefflts 8l¥e a Irue arKI faie th whlth Is nol a matter consldered part of •n Indepèn1 examlThJtlon' Qf • ftnanci•l 5t•ieffl¢nts have ryot been Pfepared In accor¢lanee wlth the methods pikndple5 01 the Stalernent ol Recommended Practicè for KcountI and report1 by charliies •P3ble to chaflll•s eparlne thefjr •ttounts in accordance wrth the FIMncial Reportiw sthnd•rd appkabl¢ lfi the UK ¢xl RepJbllt of Irèland IFRS 1021. I hm no COnm% and h•¥e Trp xross no other matters in cOnrttI0n wlth the examinatSon to whlch attefitloft 5h(Add be drawn in thls report In Mler to enablo a woper tsftderstandini of ihe financl•l ststements to be rt¥hed. D•vld Pdlock FCMA Chartefed Instltute of MaN8emehi Polk(k Actountln8 Lld 3- 4 Sentsnol Squarn NW4 2EL 04 June 2025 PaA• 6
lsr•el Gulde Dog C•ntr U St•tement of HnarKl•l Arti¥itl•s lor th• year erthd Yl D¢¢•mbw 2024 funds Totsl IwKls Tol•l fuftds 2024 2024 2023 Don•tlons and le8ad 626.(1 626.061 494.513 To¢•1 626.IAI 626.061 494,S13 Rahlni lunds Chath•ble arti1$ Othef 31,303 31.303 340,772 135.261 22.589 250.827 129.931 135.261 Tol•l 507J36 507,336 403,347 Net 8ains on In¥e#m¢nts 118.725 118.72S 91.166 Transfef5 between ¥unds Net Income b•l)f• oth•r gJln51110ss•$1 I.n5 118,n5 91,166 Oth•r pins and Net movement In fvnds 118.725 118.725 91,166 R•colI1•110fft ol funds: Total fvnds brwght forward 441.340 441.340 350.174 Tot41 lunds lo¥d 560.065 560.065 441.340 P*y7
lsrn•l Guld Dol C¢ntr• UK B•l•n Sheet It 31 Dec•rnlxr 2024 2024 Flx•d •sMtJ T%lble assets 520 520 Cash •t b•nk In hand 570.654 570,654 110.979) 559.675 560.065 449.781 449.781 18,961) 440.820 441.340 Crndlior&' Amount falllry thJ¢ wlthln one year Npt vjrfvnt •wts io Totsl •ss•ts wff•nt Il•blMIi•• N•t SS•ts P910 au•t •r lblty $60.065 441.340 560,065 441.340 Th• fimdj th• ftthActed fvnds Unr•>lrfrted lu General funds li li s60.5 441.340 441.340 li Totsl fvnds 560.065 441.340 A slinffic¥rt part of these reserves 11 be sent to lsraol In ihe tourse of 2025 to facllitstt th¢ fvrther tmpanslon of the Cenire's attivities to meet Inuea51n8 demand for iuid •nd seNc• dogs arKI •lJo ts fvnd kneef terni yh. Prob by the rd 04 June 2025 And slamd on tt5 behalf ty., M.J. 8enJamln Ch•lr ol Trustees 04 ju 2025 Pale 8
Isrnel Guid• Do8 C•ntr UK Notes to the A¢rwnti lor th• y••r •1 31 Iltt•mb•r 2024 olwep•rtk)n The tinancial siatements have been VPaféd In 1¢¢danCe with knounting and Reportln8 by Charltles.. St•iefflert of Rec(wnmendeé Pr•ctlce Ipplicable to thariibes PParIn8 thelr •¢couThts In a(cnce with the Fin4rtial Reports'w stav1rd appllcable In th• UK and Republlc of lieland IFRS 1021 {effoctiw I J•nyary 201SI - ICharill#s SOAP IFRS 10211. tht Financial Reportiry Stand•rd ¥pplk•ble In the UK Jnd Republk ol Iftl•nd IFRS 1021. Ch•rye In basls of e<ountlry w to •¢tmts There has been no than8e to the x<ountlrw polldes IvaluatSon ndes and method ol slrK• last year •nd tharrfes hw• bttn m•deto accounts fo( previous 1(5. Fwd UnreS4fiCt•d ILbnth The3e afe aYailai4e lor use •t dts(retkn of the trustees kn lurtherarK ol th• 8¢ntal obieas of the ¢h•rlty. Deatd fvnds These •re unrestrkned fuDds e•rmirked by the trustees lor parucular purposts. Rwalu•fj¢n hlnds These are unfestrKte4 fuftd5 whh Ind1 * revalu•ilon reserye repre5entfj the statement ol iiwestmeni assets at thelr Market values. These •fÈ a¥ail•ble for use 5ubje(t to rt5trictions Irrwsed by the don¢y Qf throl l•rms of an appeal. R•sirfcMI funds Reco8néll¢n of Income Income15 Incl in the St•tement of FIn41 AttpiloIStrFAI when the ch•rlty b1m# tntttltd to. and rtUallY Certain to rKel4, th• Incom• •nd th• •mount ol the Incofflé c•n be M•Url ryth suffideni rellally. Income with r•l•ttd Whr¢ loccme related exponthttsre th Inco •nd fell1 e¥perlIre reported y053 h) the SOFA. Donatl¢)n5 and acle5 VolurJl•ry lrt¢ffl• rrfelvtd by w¥yof 8ranTs, d0fta afvd Is kncludod In the Ihe SDFA ¥then rtteivable •nd only when the Ch•rity has un¢orKlrilon•l entitlement to the •n¢ome. Tax reclalms on IrK¢me from t4x redilrffj Is IrKludod In the SOFA at the s•ffle Ilme as the donations •nd 81fts eiftldonatbon to w41i(h it rtl•tes. Donoled see$ These are Qnly Included In kncome Iwlth an ew¢valént arnourf In expendbturel and faclllti where the btnefit to the Charlty is fe•sonaNy quwlobl¢. Th•wrable and miterl•L Volunteer help The v•lue of anyvolunteer help reCed ts not Indud•d In th• nts. Inveslinep.t kncorn• Thi$15 included in the acctyjnts vthtn fecthibl G•ln4llosses1 on This includes any 815n or Ioss resultln8 from Valu• ITh$ents to market lue reyaluaiion of fwd *t the eFHI ol the ye•r. seis G•inJlOoJses) on In¥estmeni assets Thls Indudes •ny or Iw on the s•k ol I$¢Mrrts. PaAe 9
15r••l Gulde Dry Centr• UK Recrynltlon gl •xpendliure per#lltfft Is f•¢wtsed on an K(nJals ba51s. expendlturt thdud¢s •nyVAT which carbnot be fully rec(wered. ar•d 15 reported •$ yrt ol the éMpeNliluT• 10 whlth It refates. Expendhwe on r•lstr fvnd5 These compft.se th ¢osts as%xlated ¥4th •tlra¢tW¥ vdunt•ry hicome. fvndra tradlng costs ind Irhvestm•ni man4ement <t$. endlture on These wmprlse the Costs inrId by the Clity In th delfvery ollts 4¢lMtJ•s and tartt•ble a¢ifvits servkes in the furtherance ol b objects, Inrludkni thè makni ofgrants •nd ithiernaflce costs. All grant expeftdityr• ts lor on an acttMI bask plus ar iccryr for 8r•nts th•1 hav• been •pproved by the trust¢eJ at the end ol the year btst not yet pald. Govem•rte costs These inctvde those c05t$ •ssocl4ted with meth"n8 the ronstltsRion•l and $tutOry rtoulremenis of the Charity. Indudin8 any audit/independent examlnatlofft fees, costs linked to the straiesk rnana8emt ol the Chadty, t¢8elh•r a sh¥ ol other admlnistratlon r¢xt Other pendItUre Th¢s• are 5UPPOrt Costs al•ted to • partiCLd•f atlmty. Grants piyable T•utlon The charlty15 exempt irom corw•tlr)n on Its dMrft4ble a¢iivttl•s. T•Ibl tr)Xl •M•ts and dow•dallon Dweciarion Is pmid¢d •t the folkr•Ar nual rnt•s In ¢rder to write off éath a55e¢ over Its esttmKed seful lrfe-. and m•thln•ry 25% ft•dudn8 b•1• Cash and <ash equfvalents ¢omwi5e ush al bank and on hand. d•m•nd depDslts wlth tsnks •nd other short-term h•8hly Ibquld investrnents 4th orl8inal malwitles of three months or less •nd bank oNYrdralts. In the statement of fin4ndol posltion. bank trrferdrafts are shown wthln borrowiny or (urrent liabiljtles. In the Ststement of Cash Fl¢)ws. and ¢a5h equfvalents •re shown of b•nk drafts thai payable on dtrTrund and fomi an Inte8ral part of the companvs cash marw8ernenL Short term ueditor5 are measured •t tht tr•n5th price. Oth•r credi¢or5 and prrydskns •re r•co8ni5ed ¥thér• the th•rtty has J pr¢sent oblytkfi resuhinl from a past ebni thai will probab res1 In the tr•nsfer •f fvnds to • third p•rty •nd ihe •mount to setde thè (11¢?160 can b¢ measured or estlmattd rellably. Credlt*XS and provlslonsare nwm•lly rÉcogr4Md It thék Settleme amtyJnt ifter èllowlw for any trade dis¢cwnts du•. Monetary assets and Il•btlities denoffllnated In culTer1$ other than th• luDctlon•l ewrrency of t chailty are tranlled at the rates ol txchange prrilinq ai end ofthe repffiini pefiod. Tran5aCtSofts in ctsrrencles otr than the fvnclloThal ¢urr¢n¢y of the dwrity are rfforded •t the rate •xchan8e on the date that ihe trAn¢0ft ocojrred. l exthan8e dlflerences are taken Ir•to 4ccount In arri¥in8 It net Inn1xplndU1È. Pmt lo
rnel Gde Doi C•ntre (M( 2 51at•ffl•nt gf Kn•1•1 A¢tMtles. prlor year UnrKtrlct•d fuftds Vix lundj 2021 kK•m• and •ndowffjents Irom: Don•tion5 and •¢5 TX•l 494.513 494.513 494.513 494.513 £¥p•ndltur• R•i5In8 funds Charltsble act•Atles 22,$89 250.827 22.589 250.827 129.931 oth 129.931 Totsl 403.347 403.347 91.166 9L166 91,166 91.166 i•lnslllos551 Other plfis los. N•t m0MnI In fvThds 91.166 91,166 Aecwcmlatlon ol lurtds: Tot•1 furKls brought lorward Toul fvThds rIod fonmrd 350,174 350.174 441.340 441.340 J Incom from don•tlon5 •nd18p¢les Unrthrfct Tot•1 Total 1024 Oonatlons 610.259 15.802 626,061 610.259 1SW2 62661 472,OlJ 21.5 494.513 4 exp•ethrn on r¥151 funds Totsl Tot•1 31.303 31,303 31.303 22.S89 22.589 31.303 P4• 11
Isml Gulde Do8 C¢ntr• UK Unrnstrkted T•)lal 2023 Qcthltles Israel Gulde 008 Qntre Educ•tknal proleds 309.744 31,028 309.744 31028 230.385 20.442 340,772 340,772 2502? 6 Oth¢f ¢wndltur• Totsl 2024 Total 2023 Motor al tr4¥Yl costs AmortIsaOn. deprrfiatlo Impa.'mi¢nL wofitlloss isp(1 of fjxld assets fjeneral adrnlnistrattye costs L•811 wolemlonal costs 716 716 130 130 174 52.n3 81,642 135.261 52.T13 81.642 135.261 48.$34 81.223 129.931 7 N•t kKomÈ b•for• translffs Thks Is stated •fter ch1. DÈFeclaiion of own•d fNed •ss¢ts 8 Pvsomel costs No employee rec•i¥•d •fflduments kn excess of £60.CK)). 9 T•Th4lbh assets 2024 2023 130 174 PI•M •nd T¢)tsl Co# or rtvalu•ilon l January 2024 At 31 December 2024 1.234 1.234 L234 1.234 Impm¢rt At l January 2024 At 31 December 2024 tlrt book v•luos At 31 December 2024 At 31 Dec•mlxr 2023 390 3X) 390 Patt 12
lsr•el Guld• Dos Contr• UK 10 Cfedkt•n: amoun15 fillin8 due wlthin om year 2024 Accfua15 JO.979 10.979 8.961 8.961 ¢omlni r•wiic•5 Ilndudl Resources other •xpend¢d At l JaN¥y plnsll&ss•s 2024 2024 R•slrktsd funds: rjenttal funds 441.340 626,061 (507.3361 560 Total ILYMIS 12 An¥515 of n•t •swts b•tw•en lunth 441,340 626,1 1507.3361 560.065 Unr•Mrlrtod fvnds Totsl Fixed assets Nel ¢urrent assets 390 390 559,675 SS9.675 560.IYA S6065 13 R¢con¢li•Uon ol n•t debt At51 At l J•nu•ry tl•e•mber 2024 C•sh ind cash eq¥Ients 449.781 449.781 120,873 120,873 S70.654 570.654 Net debt 449,781 120,873 570.654 14 ft•1¢d party dlsdowres Controllthq pttrty The ¢h•rlty no share up5t•l: thus M slwle rtY lt5 IL Palo 13