OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Registered Charity No: 1191061

Trustees’ Annual Report & Statement of Financial Activity for the period 1st April 2022 to 31st March 2023

Trustees

Angela Betts David Wassell Michael Goodwin Margaret Barker Vicki Cutting

JANUARY 2024

This page is left blank intentionally so that the following Contents page appears on a facing page when opening the report rather than on the back of the cover page. It can be deleted if preferred.

Darwin Dogs Trustees’ Annual Report & Statement of Financial Activity for the period 1st April 2022 to 31st March 2023

Contents

Contents Contents
1 Activities, Achievements & Performance ...................................................... 4
1.1 Statutory Declaration ....................................................................................... 4
1.2 Overview_(Executive Summary)_....................................................................... 4
1.3 Activities, Achievements & Performance_(In More Detail)_............................... 4
1.4 How the Public Have Benefitted. ...................................................................... 5
1.5 Trustee Development ....................................................................................... 5
1.6 Looking Ahead .................................................................................................. 5
2 Financial Review .......................................................................................... 6
2.1 Details of Any Funds Materially in Deficit ......................................................... 6
2.2 Policy on Reserves ............................................................................................ 6
2.3 Principal Sources of Funding and Outgoings .................................................... 6
2.4 Remuneration of Trustees ................................................................................ 7
2.5 Financial Status ................................................................................................ 7
2.6 Statutory Statements on Liabilities .................................................................. 7
3 Reference and Administration Details .......................................................... 7
3.1 Charity Name & Registration ............................................................................ 7
3.2 Charity’s Address .............................................................................................. 7
3.3 Names of the Trustees Who Manage the Charity ............................................ 7
3.4 Names of Advisors & Senior Members of Staff ................................................ 7
3.5 Bank ................................................................................................................. 7
3.6 Independent Examiner ..................................................................................... 8
4 Structure, Governance & Management ........................................................ 8
4.1 Type of Governing Document .......................................................................... 8
4.2 Charitable Objects ............................................................................................ 8
4.3 Trustee Selection Methods .............................................................................. 8
5 Statement of Financial Activity ..................................................................... 9
5.1 Financial Report by Trustee/Treasurer ............................................................. 9
5.2 Receipts & Payments During the Financial Year Ended March 2021 .............. 11
5.3 Notes to the Accounts .................................................................................... 12

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 3 of 12

Trustees Annual Report & Statement of Financial Activity for the Year Ended 31st March 2023

1 Activities, Achievements & Performance

1.1 Statutory Declaration

The Trustees confirm that they have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake.

1.2 Overview (Executive Summary)

Our charity has grown out of the realisation that it is to the public benefit that adults with a diagnosis and disablement caused by a long term mental health condition and those on the autistic spectrum in the UK can benefit from an improved quality of life through the support of an Assistance Dog. We provide access to specialist dog training services to allow client’s pet dogs to train as specialised Assistance Dogs able to perform physical tasks and provide psychological support individual to their owner’s needs to facilitate them to perform activities and tasks that would otherwise be inaccessible to them. Training is provided throughout England and Wales and we aim to provide it at a low cost or even free where beneficiaries cannot otherwise afford it. We educate clients and their guardians/carers and families in the use and care of Assistance Dogs. Continued education of clients and our dog trainers, raising awareness of issues faced by those living with mental health conditions, and the welfare of the dogs themselves, are extremely important to us.

1.3 Activities, Achievements & Performance (In More Detail)

Objectives

Continue to make specialised dog training available to anyone disabled by a mental health problem or on the autistic spectrum who could benefit from it.

Build a national network of accredited dog trainers to deliver the training.

Build links with accredited bodies to i) increase our understanding and that of our trainers of the medical conditions that our clients suffer from and the different types of support they require and ii) participate in proposing further research in this field, where possible.

Work to develop more precisely focused packages of training to deliver the above support. Promote continuing professional development by up-skilling the charity’s accredited dog trainers as required.

Carry out publicity to promote the profile of the charity in order to enable its work. To continue to develope and implement a sustainable fundraising strategy.

Review of Activities and Achievements

A major achievement this year was that the charity has now been accredited by Assistance Dogs International (ADI). This is the leading authority on Assistance Dog training globally, and we are 1 of only 12 in the UK, and 178 in the world. ADI membership is important to us because it assures our clients and the public that our dogs are trained to the highest standards using training methods that ensure their physical and emotional safety at all times. We will also be subject to regular reassessments to ensure ongoing adherence to the required standards.

In December 2022 we welcomed a new Trustee to the charity, Vicki Cutting, with a background in Special Educational Needs and Disabilities (SEND) and Safeguarding Education.

Although the effects of the Covid pandemic have now decreased and some fundraising activities have resumed not all have been reinstated yet, mainly through weather problems this year.

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 4 of 12

We did still achieve an increase in fundraising and donations, because of the hard work by our Trustees, clients and friends, and we aim to repeat that next year.

In November we had a donation of £659 from the woodwork group at Richmond Villages, Aston on Trent, from the sale of reindeer and snowmen models at the Christmas Fair. Other donations of over £100 are noted in the Financial Report

Funding and grant applications

Sourcing of grant funding continues to be a difficult issue without dedicated staff but all Trustees have shared in trying to identify new funding streams.

We wish to thank all of the clients and their families and friends who have donated time and money to support us during this year.

Special mention needs to be made of the grant from Derbyshire Mental Health Small Grants, of £5,000 to be split between four clients, giving them £1,250 each to fund training for 1 year or until gone and the donation from Arnold Clark Automotive of £2,000.

Special thanks also to our amazing social media team. Anne Wassell and Nicola Betts have used their technical expertise and enthusiasm tirelessly.

Organisational development

The Trustees recognised the need to adopt a new operational structure, and have been developing a database to hold client and trainer records which should help alleviate some of the paperwork and allow the charity to grow further through the lesson fees that we will get from a higher number of clients. The database will allow for management reports to be produced giving statistics to be used in future bids and grant applications.

Towards the end of the financial year a new accounting system was trialled, using QuickBooks software, with a view to rolling it out fully for the coming year. Work continues on refining the client and trainer contracts.

We have joined a training provider, the Charity Learning Consortium, which produces e-learning courses covering many different subjects and suitable for Trustees, trainers and volunteers. Training pathways can be designed for each group and counts towards the required hours of CPD. This will be rolled out to all those eligible from next year.

1.4 How the Public Have Benefitted

Clients are required to complete Outcome Evaluation Questionnaires every 6 months. The returns we’ve had are in line with previous results. All clients report that the dog has made a significant difference to their health and wellbeing, as well as increasing their independence by enabling them to shop, go out socially and return to or enter employment or study at college/university level. As at the end of March 2023 we have successfully qualified and re-qualified a total of 29 assistance dog partnerships, with a further 32 partnerships at various stages of their training. There is a waiting list of over 100 eager to start training with us.

1.5 Trustee Development

The trustees are continuing to use their skills and life-experience to move the charity forward.

1.6 Looking Ahead

In the coming year we look forward to new qualifications and maintaining existing partnerships through their annual reassessments.

For us to grow as a charity we have short and medium term goals to aid our development: Short term:

  1. Continued fundraising to pay for or subsidise training for clients who have the greatest need.

  2. Recruitment of voluntary admin support to alleviate the bottleneck in our intake service.

  3. Organisational development to support growth, collaborative working with our dog trainers and quality assurance of our service delivery.

  4. Training pathways will be developed for Trustees, trainers and volunteers through the Charity

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 5 of 12

Learning Consortium system. Medium term:

  1. Fundraising activity and grant applications to support increased training of dog trainers and clients and to employ paid staff to provide the professional support services required.

  2. Continue to develope a financial management strategy which includes provision of an appropriate level of reserves.

  3. By collaborating with Universities and other relevant organisations we plan to continue to develop further our understanding of mental health conditions in order to improve the design and delivery of training appropriate to the needs of our clients.

Then the charity, with its improved resources and organisation, will focus on achieving a sustainable financial position by:

growing the network of trainers to increase capacity and geographical availability of the service; working with local and central government departments to raise awareness of the benefits of the service and so increase the availability of public funding to clients;

attracting sponsorship and applying for grants in order to further the charity’s activities; commissioning research;

developing and publishing training materials.

2 Financial Review

2.1 Details of Any Funds Materially in Deficit

The Charity has no funds which are materially in deficit.

2.2 Policy on Reserves

The Charity’s policy on reserves is to generate and maintain a balance which is sufficient:

c) to enable the Charity, in the interests of meeting its objectives, to undertake from time to time the setting up of new and innovative projects on a pilot basis to demonstrate the viability and potential benefits of such activities as a precursor to securing the external funding necessary to maintain such projects on an on-going basis.

For these purposes the Charity will endeavour to generate and maintain reserves which are at least 50% of its annual expenditure.

2.3 Principal Sources of Funding and Outgoings

Most of our funds come from clients paying for the training they receive.

Outgoings are mainly paying trainers for services delivered, travel, subsidising free and low cost provision of training, and equipment.

There are no other outgoings of a significant nature because of the generosity of David and Julie Wassell who provide a base for the charity at their home where they, unpaid and with no administrative support, undertake all the operational day to day activities as well as working with the trustees to develop the necessary policies and administrative and financial management systems to enable the charity to develop and function effectively.

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 6 of 12

2.4 Remuneration of Trustees

All Trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity.

Out-of-pocket expenses necessarily and reasonably incurred by Trustees in promoting the purposes of the Charity are reimbursed at cost.

2.5 Financial Status

The charity’s current resources from income and unrestricted donations are sufficient to meet its regular outgoings and to contribute to building its reserves.

All the indications are that this will remain the case for the foreseeable future.

2.6 Statutory Statements on Liabilities

The Trustees declare that:

The charity has given no guarantees where potential liability under the guarantee is outstanding at the date of this statement

The charity has no debt outstanding at the date of this statement.

3 Reference and Administration Details

3.1 Charity Name & Registration

Name of the Charity is Darwin Dogs

The charity is a Charitable Incorporated Organisation, registration no: 1191061, registered with the Charity Commission on 28th August 2020.

The charity is registered with HM Revenue & Customs

3.2 Charity’s Address

52 Cavendish Road, Long Eaton, Notts NG10 4HY e-mail: darwindogs2020@gmail.com website: www.darwins.org.uk

3.3 Names of the Trustees Who Manage the Charity

Name Office Appointed
Michael Goodwin Chair 28 August 2020
David Wassell Treasurer 28 August 2020
Angela Betts 28 August 2020
Margaret Barker Social Media Manager 28 August 2020
Vicky Cutting 9 December 2022

3.4 Names of Advisors & Senior Members of Staff

Julie Wassell Chief Executive Officer

3.5 Bank

Barclays 2 High Street, Nottingham NG1 2EN

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 7 of 12

3.6 Independent Examiner

Luke Hamson

P J Hamson & Co. Limited Chartered Accountants 99 Wilsthorpe Road Long Eaton Nottingham NG10 3LE

4 Structure, Governance & Management

4.1 Type of Governing Document

Constitution – based on the Charity Commission’s model governing document for Foundation Charitable Incorporated Organisations.

4.2 Charitable Objects

Such purposes as are exclusively charitable for the public benefit as the trustees shall see fit. The objects of the CIO are:

To improve the lives of, and relieve the disability of, adults with a primary diagnosis of a long-term mental health condition, or on the autistic spectrum, across Great Britain, by providing access to specialised dog training services to help them to train their pet dog to mitigate the problems caused by their condition. The ultimate aim of the training is for the dog to become an Assistance Dog, if both dog and human are capable.

4.3 Trustee Selection Methods

There must be at least three charity trustees. The maximum number of trustees is 12. In accordance with the Constitution, Trustees are appointed or re-appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

In appointing Trustees due consideration is given to ensuring that the Trustees have, between them, the skills and experience necessary to manage the charity effectively and in accordance with charity law.

Approved by the Trustees and signed on their behalf,

Margaret Barker (Chair)

Date: 24[th] January 2024

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 8 of 12

5 Statement of Financial Activity

5.1 Financial Report by Trustee/Treasurer

Financial Report for 2022/23

By David Wassell, Trustee and Treasurer.

This being the second full year for Darwin Dogs as a charity.

Year ending 31[st] March 2022 gave a balance of £5,186 an increase of £2,026 or 64.1% this was comprised of £1,740 restricted funds and £3,446 unrestricted funds.

This last financial year was much better for the charity with a slow but positive growth following the opening up of the country after the Covid restrictions. This is reflected in the income and expenditure.

Total income for the financial year 2022/23 was £29,121 up from £26,910 an increase of 8.2%. General income before donations and grants was down to £16,164 from £22,888 a decrease of £6,724 or 29.4% but there was a jump in donations to £7,957 up from £4,022 an increase of £3935 or 97.8%. This in part was due to a grant in January 2023, which was given by Derbyshire Mental Health Small Grants, of £5,000 to be split between four clients, giving them £1,250 each to fund training for 1 year or until gone. The donations of £100 or more came from: Arnold Clark Automotive £2,000, Woodthorpe Singers £1215, Southwest Obedience League £305.62, Stoke Bishop Dog Training Club £1,259.46, Charitable Giving £430, Richmond Village Fund Raiser £659, C Chong £245, a long with several small but regular donations via Easy Fundraising, or the PayPal Giving Fund fundraising account, this will continue to be a way for anyone wishing to make a donation.

Expenditure for the financial year 2022/23 was £19,548 down from £24,884 a decrease of 21.4% this gave an overall surplus of £9,573 for this year, up from £2,026, an increase of 372.5%. The largest expenditure is the trainer’s fees £14,632 down from £21,173 a decrease of 30.9%. Included in the £14,632 is £2,582.80 worth of pro bono work or 9% of total income, a big jump up from £174 last year. This funding came from the restricted funds as well as drawing from the fundraising, hence reducing the need for direct funding from clients. Travel and subsistence was £535 up from £412 an increase of 29.8% this is still well down on the £1,500 it was pre-pandemic. The use of online video calls was a help in not having to travel to do many face to face initial assessments. Purchases of over £100: Zoom £143, Signable £150, Assistance Dog UK £149 for Charity Learning Consortium, Home PC £241 for tech support, Equipment £481, Assistance Dog International Membership £432 (from PayPal funds), the assessment went ahead as planned at the end of 2022 with full accreditation from 17[th] January 2023, there were some minor expenses for food and mileage whilst the assessor was with us.

In February 2023 with help and guidance from our accountant, I embarked on a two month trial period of QuickBooks accounting software, before switching completely to the new system. This will reduce the amount of work I have to do to produce the accounts, and will in time be able to produce a better break down of both income and expenditure, enabling the charity to make better financial decisions along with better financial predictions.

In conclusion Darwin Dogs finished the financial year with restricted funds of £6,902 and unrestricted funds of £7,857 making a total of £14,759 up from £5,186 an increase of 184.5%. The trustees have noticed a drop in income from training fees and attribute this to the number of successful dogs qualifying and moving from a weekly training schedule to only a few a year. There

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 9 of 12

have been limited new dogs taken on due to a refocus of the limited resource base that we have, so instead of attracting and processing new dogs we are looking at structuring the charity in such a way that we can cope while minimising overheads. This has shown the resilience of Darwin Dogs as a charity to recover so well from the devastating world pandemic. The charity still has a long way to go, there are still some massive financial challenges, the need to grow the base of the charity, as well as our ability to do more for our clients. The need for this charity’s specialised work is currently being outstripped by several hundred percent. Currently all the administration work is done by one Trustee and the C.E.O both unpaid and have volunteered a total of 4,500 hours for this financial year, other trustees and volunteers have also been generous with their time. Unfortunately the charity still operates from a private residence, it is still a priority to resolve both of these issues.

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 10 of 12

5.2 Receipts & Payments During the Financial Year Ended March 2023

Full accounts for the period April 2022 to March 2023 are attached.

5.2.1 Disposition of Funds

The Charity has restricted funds, as shown on page 5 of published accounts for year ending March 2023.

5.2.2 Approval of the Board of Trustees

The Trustees declare that they have approved the above Annual Report & Statement of Financial Activity.

Signed on behalf of the Trustees

David Wassell, Treasurer

Date: 24[th] January 2024

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 11 of 12

5.3 Notes to the Accounts

The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities and the charity’s own simple accounts spreadsheet.

Out-of-pocket expenses necessarily, reasonably and incidentally incurred by Trustee in the course of their duties as Trustees are reimbursed in accordance with the prevailing Financial Policies & Procedures.

No trustee receives any payments for the services they provide to the charity. In the current financial year the charity employed no staff or external contractors;

The charity has not purchased or disposed of any fixed assets in the current financial year;

e) Creditors Cheques issued prior to the end of the financial year but not appearing in the end of financial year bank statement are only reported as outstanding creditors if they remain unpresented at the time of producing the financial statements.

All amounts are recorded to the penny, but in these accounts are shown as digitally rounded to the nearest pound. This can occasionally result in a total apparently not being the sum of its constituent amounts. All individual amounts, and their totals, are nevertheless correct.

Darwin Dogs: Trustees’ Annual Report & Financial Statements

Page 12 of 12

Registered number: 1191061

DARWIN DOGS CIO TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Darwin Dogs CIO Trustees’ Report and Unaudited Financial Statements For The Year Ended 31 March 2023

Contents

Contents
Page
Charity Information 1
Trustees’ Report 2
Accountants' Report 3
Income and Expenditure Account 4
Statement of Financial Position 5
Notes to the Financial Statements 6—7
The following pages do not form part of the statutory accounts:
Operating Income and Expenditure Account 8

Darwin Dogs CIO Charity Information For The Year Ended 31 March 2023

Trustees Mr David Wassell Mr Michael Goodwin Mrs Angela Betts Mrs Margaret Barker Charity Number 1191061 Registered Office 52 Cavendish Road Long Eaton Nottingham NG10 4HY Accountants P J Hamson & Co. Limited Chartered Accountants 99 Wilsthorpe Road Long Eaton Nottingham NG10 3LE

Page 1

Darwin Dogs CIO Charity No. 1191061 Trustees’ Report For The Year Ended 31 March 2023

The Trustees present their report and the financial statements for the year ended 31 March 2023 .

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

Trustees are required to prepare financial statements for each financial year. The Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable 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 profit or loss of the Charity for that period. In preparing the financial statements the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity. 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.

Trustees

The Trustees who held office during the year were as follows:

Mr David Wassell

Mr Michael Goodwin Mrs Angela Betts Mrs Margaret Barker

The annual report was approved by the trustees of the charity and signed on its behalf:

Mr David Wassell Trustee 8[th] September 2023

Page 2

Darwin Dogs CIO Accountants' Report For The Year Ended 31 March 2023

Chartered Accountants' report to the Trustees on the preparation of the unaudited statutory accounts of Darwin Dogs CIO For The Year Ended 31 March 2023

In order to assist you to fulfil your duties, we have prepared for your approval the accounts of Darwin Dogs CIO for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the charity's accounting records and from information and explanations you have given to 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/membership/regulations-standards-andguidance.

This report is made solely to the Trustees of Darwin Dogs CIO, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Darwin Dogs CIO and state those matters that we have agreed to state to the Trustees of Darwin Dogs CIO, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Darwin Dogs CIO and its Trustees, as a body, for our work or for this report.

It is your duty to ensure that Darwin Dogs CIO has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Darwin Dogs CIO. You consider that Darwin Dogs CIO is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Darwin Dogs CIO. 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 financial statements.

Luke Hamson

8[th] September 2023 P J Hamson & Co. Limited Chartered Accountants 99 Wilsthorpe Road Long Eaton Nottingham NG10 3LE

Page 3

Darwin Dogs CIO Income and Expenditure Account For The Year Ended 31 March 2023

Notes
INCOME
Direct costs
OPERATING PROFIT
Administrative expenses
SURPLUS FOR THE FINANCIAL YEAR		 2023
£
29,121
(14,632 )
14,489
(4,916 )
9,573		 2022
£
26,910
(21,173 )
5,737
(3,711 )
2,026

The notes on pages 6 to 7 form part of these financial statements.

Page 4

Darwin Dogs CIO Statement of Financial Position As At 31 March 2023

Notes
FIXED ASSETS
Tangible Assets
2
CURRENT ASSETS
Debtors
3
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
4
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Restricted funds
Unrestricted funds
TOTAL FUNDS		 2023
£
£
156
156
674
14,991
15,665
(1,062 )
14,603
14,759
14,759
6,902
7,857
14,759		 2023
£
£
156
156
674
14,991
15,665
(1,062 )
14,603
14,759
14,759
6,902
7,857
14,759		 2022
£
£

207

207
1,493
5,692
7,185
(2,206 )

4,979

5,186

5,186

1,740

3,446

5,186		 2022
£
£

207

207
1,493
5,692
7,185
(2,206 )

4,979

5,186

5,186

1,740

3,446

5,186
156




14,603		 207




4,979
15,665
(1,062 )		 7,185
(2,206 )





14,759 5,186
14,759 5,186
6,902
7,857		 1,740
3,446
14,759 5,186

The Financial statements were approved by the trustees, and signed on their behalf:

Mr David Wassell Trustee

8[th] September 2023

The notes on pages 6 to 7 form part of these financial statements.

Page 5

Darwin Dogs CIO Notes to the Financial Statements For The Year Ended 31 March 2023

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland.

1.2. Funds

As required, the funds of the charity have been accounted for as restricted, designated and unrestricted as required.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not be designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3. Income

Income is measured at the fair value of the consideration received or receivable, net of discounts. Income includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Donations are measured at the fair value of the consideration received. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled.

1.4. Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

1.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Furniture & Fixtures 25% reducing balance method Computer Equipment 25% reducing balance method

2. Tangible Assets

Cost
As at 1 April 2022
As at 31 March 2023
Depreciation
As at 1 April 2022
Provided during the period
As at 31 March 2023
Net Book Value
As at 31 March 2023
As at 1 April 2022		 Furniture &
Fixtures
£
103		 Computer
Equipment
£

183		 Total
£

286
103
183
286
25
19
54

32
79

51
44
86
130
59
97
156
78
129
207

Page 6

Darwin Dogs CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2023

3. Debtors

3. Debtors
Due within one year
Debtors
Prepayments
4. Creditors: Amounts Falling Due Within One Year
Direct creditors
Other creditors		 2023
£
350
324
674
2023
£
110
952
1,062		 2022
£
781
712
1,493
2022
£
1,185
1,021
2,206

5. General Information

Darwin Dogs CIO is a Charity, registered number 1191061.

The registered office is 52 Cavendish Road, Long Eaton, Nottingham, NG10 4HY.

Some work has been carried out during the year on a pro bono basis. Accordingly, these figures do not appear in the financial statements of the charity. However, the amount of direct financial support involved comes to a total of £2,582.80. This is equal to 9% of total income.

The object of the charity is to provide for public benefit, to relieve the needs of adult who have a diagnosis of and are disabled by a long-term mental health condition or are on the autism spectrum across England and Wales. This is done by providing access to specialised dog training services to allow their pet to be trained as specialist assistance dogs, providing free and low cost training where beneficiaries can afford it.

Page 7

Darwin Dogs CIO Operating Income and Expenditure Account For The Year Ended 31 March 2023

INCOME
Income received
Donations received
Grants received
DIRECT COSTS
Training fees
OPERATING PROFIT
Administrative Expenses
Travel and subsistence expenses
Light and heat
Computer software, consumables and maintenance
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Advertising and website costs
Telecommunications and data costs
Accountancy fees
Subscriptions
Depreciation of furniture and fixtures
Depreciation of computer equipment
Sundry expenses
SURPLUS FOR THE FINANCIAL YEAR		 2023
£
£
16,164
7,957
5,000
29,121
14,632
(14,632 )
14,489
535
312
571
481
519
128
271
219
612
1,114
19
32
103
(4,916 )
9,573		 2023
£
£
16,164
7,957
5,000
29,121
14,632
(14,632 )
14,489
535
312
571
481
519
128
271
219
612
1,114
19
32
103
(4,916 )
9,573		 2022
£
£

22,888

4,022

-

26,910
21,173

(21,173 )

5,737
412
312
170
295
498
163
154
280
918
346
25
43
95

(3,711 )

2,026		 2022
£
£

22,888

4,022

-

26,910
21,173

(21,173 )

5,737
412
312
170
295
498
163
154
280
918
346
25
43
95

(3,711 )

2,026
29,121

(14,632 )		 26,910

(21,173 )
535
312
571
481
519
128
271
219
612
1,114
19
32
103

412
312
170
295
498
163
154
280
918
346
25
43
95
14,489













(4,916 )		 5,737













(3,711 )

9,573 2,026

Page 8

Issuer P J Hamson & Co. Limited Document generated Fri, 8th Sep 2023 10:20:04 UTC Document fingerprint 8c70c1230ff9d0445f4ea63247a5d19f

Parties involved with this document

Document processed

Tue, 12th Sep 2023 8:51:22 UTC Wed, 13th Sep 2023 8:37:20 UTC

Audit history log

Date

Wed, 13th Sep 2023 8:37:21 UTC Wed, 13th Sep 2023 8:37:21 UTC Wed, 13th Sep 2023 8:37:20 UTC Wed, 13th Sep 2023 8:36:54 UTC Tue, 12th Sep 2023 8:52:30 UTC Tue, 12th Sep 2023 8:52:16 UTC Tue, 12th Sep 2023 8:51:22 UTC Tue, 12th Sep 2023 8:51:22 UTC Tue, 12th Sep 2023 8:51:22 UTC

Tue, 12th Sep 2023 8:51:22 UTC Tue, 12th Sep 2023 8:48:16 UTC Tue, 12th Sep 2023 8:48:05 UTC Tue, 12th Sep 2023 8:44:48 UTC Tue, 12th Sep 2023 8:44:41 UTC Tue, 12th Sep 2023 8:44:41 UTC Fri, 8th Sep 2023 10:39:47 UTC Fri, 8th Sep 2023 10:39:46 UTC

Fri, 8th Sep 2023 10:23:37 UTC Fri, 8th Sep 2023 10:22:28 UTC

Party + Fingerprint David Wassell - Signer (41e9d10e86713466fa84bce543fdcc1f) Luke Hamson - Signer (e7cb82deb851a2d93dc12c9a31bb69a1) Action Luke Hamson viewed the envelope. (83.67.178.173) This envelope has been signed by all parties (83.67.178.173) Luke Hamson signed the envelope (83.67.178.173) Luke Hamson viewed the envelope. (83.67.178.173) David Wassell viewed the envelope. (79.76.30.202) David Wassell opened the document email. (66.249.93.32) David Wassell viewed the envelope. (79.76.30.202) Document emailed to luke@pjhamsonandcolimited.com (18.132.246.46) Sent the envelope to Luke Hamson (luke@pjhamsonandcolimited.com) for signing (79.76.30.202) David Wassell signed the envelope (79.76.30.202) David Wassell viewed the envelope. (79.76.30.202) David Wassell opened the document email. (66.249.93.38) David Wassell opened the document email. (66.249.93.32) David Wassell opened the document email. (66.249.93.32) David Wassell opened the document email. (66.249.93.40) Document emailed to darwindogs2020@gmail.com (18.134.10.196) Sent the envelope to David Wassell (darwindogs2020@gmail.com) for signing (2.223.146.114) Luke Hamson has been assigned to this envelope (2.223.146.114) David Wassell has been assigned to this envelope (2.223.146.114)

Fri, 8th Sep 2023 10:20:20 UTC Document generated with fingerprint 8c70c1230ff9d0445f4ea63247a5d19f

(2.223.146.114)

Fri, 8th Sep 2023 10:20:05 UTC Envelope generated by Luke Hamson (2.223.146.114)

Darwin Dow• CIO Far The Yur End•d 31 M•rth 1023 CIO Por Tl Ye•r End•d 31 M•rth 2023 In older to ass65t yw to fvlfil your duts, we h￿e Prepar￿1 fur your •pprv4al the accounts of Darwin CIO for the yeor ended 31 Marth 2023 whlch comprlse the Profft and Iaounr. the BalarKe aTrJ the ￿lated ￿lIeS frurn tl cha￿ty.$ accountlwKJ corfs and from Informatbn •rl expknBtk)ns you have to ￿. AS a practsirvj member fkni of the of Chartered In Eryl8nd aThJ Wales IICAEWI. we a￿ 5ubJéCt to ns ethlcal nd other pmfessbnal requlrnMrts wlh art detauul at itp:IlwwW.Icae.cry￿enlmÉmbe￿hipINUlaI1Qrs-StaTh1￿￿5-and. guldance. Thts report Ls mad sotetyf to the Tntsts OF Dan¥in Dogs CIO. as a Ixly. In accordance wlth the term5 of our engaggnent ￿tter. Our WO￿ has bn undeftsken solely to p￿pare for yow appffjval th ￿z￿nts of Darw1# Dogs Cto state those matter5 that we have a9fEetl tts stste to the Trustees of Dèrwin Dws CIO. as a tdy. In thts report in accordarKe wlth ICAEW Technlcal Release 07116 AAF. To fullest extent permltttd by law. we do not W or a55ume responsthArty to anyo￿ other than Darwin Dous CIO and Its TNstees. a5 a body. tDr our work or for thts ￿POrt. Il ts your duty to ensure thai Daf¥Yin Cws CIO has kept 1c£tyJrt￿ words aThJ to prepait ststuti)ry xcounts t￿t ol¥e true and folr vlew of assets. l&iblNts. flnar￿al pDsitKJn and wrlt or k￿5 oèrwln CIO. You Cons￿er that Dan¥in Dogs CIO Is ￿ernpt from statutory audlt reqUI￿rnent for It year. We Tr)t been lTr5tnK￿ kn carry out an a￿￿1 of the actwnts rf O•n¥kn r>Jgs ao. For th6 reason. xe have Th)t verlfd the acatrdcy or completerw of accountlng T￿$ or arml explan•tknns you tA¥e gWI to us ar¥J we do Th)t, therefore, express any oplnlon on the flnarKlol stèt*rents. LaH Sèptwnber 2023 P J Hamson & Co. L6mlted Chartered Accountants 99 wI￿thOrPe Road Long Eaton NottlFwJham NGIO 3LE