## TRUSTEES’ ANNUAL REPORT 2024
## **INTRODUCTION**
Period covered: From 1[st] Jan to 31[st] Dec 2024
Charity name: International Companion Animal Management Coalition (ICAM) Charity registration number: 1192921
Charity address: 4 Westcroft, Comberton, Cambridge, CB23 7EJ, UK
ICAM is a Charitable Incorporated Organisation (CIO) Association. As an association, ICAM is governed by an ‘Association’ model constitution with voting members other than its charitable trustees. Our members are core to ICAM, representing our combined knowledge and expertise in companion animal population management and providing strategic direction to our organisation. We benefited from seven voting members in 2024 and two non-voting members.
## **OBJECTIVES AND ACTIVITIES**
The objects of ICAM are:
1. The advancement of animal welfare through the promotion of humane methods of managing populations of companion animals, particularly but not exclusively dogs and cats, to the public and those with responsibility for the control of these populations, to prevent cruelty and suffering among animals for the public benefit.
2. To advance education for the public benefit in the management of companion animal populations by providing research, information and guidance.
Our main activity in 2024 to address the promotion of humane methods of managing populations of companion animals has been the launch of the Positive Cities initiative to celebrate those cities that have engaged in humane management and exploring the contribution dog population management can make to economic development and human rights through university partnerships. By establishing the link between a positive dog-human relationship and these different areas of the Sustainable Development Goals, we aim to increase the political
interest and investment in humane dog population management. Hence achieving public benefit by preventing cruelty and suffering among unmanaged or cruelly managed companion animals.
Our main activities to advance education for the public benefit in the management of companion animal populations has been launching our new mode of engagement – ICAM Conversations – encouraging new learners of our three online courses in dog population management and running our second virtual international conference. These activities attracted global interest from a wide range of countries (our conference attracted registrations from 121 countries and learners on our courses are from 83 countries). Our 2 newest online courses provide a curated and engaging journey through our guidance on dog population management, designed to suit implementers and policy makers. Our virtual conference provided a rare platform for the dissemination of learnings in dog and cat population management; we showcased the work of 41 speakers, presenting their work in 16 different countries, as well as regional as global perspectives. We have also continued to support and disseminate our freely available street survey tool for dogs and cats: Talea. By making the measurement of roaming dog and cat populations more accessible, we have enabled evidence-based design, monitoring and evaluation of humane management interventions. Hence supporting organisations and governments to achieve more effective humane management of animal populations.
Our 2 core guidance documents (DPM guide and M&E guide) are now both available in 9 languages. Our 2 newest online courses (Implementing DPM and DPM for Policymakers) have been machine translated into 7 additional languages and are undergoing professional translator checks ready for launch in early 2025.
**Public benefit statement:** In setting ICAM’s objectives and planning activities, our trustees have shown due regard for, and given careful consideration to, the Charity Commission’s public benefit guidance.
To achieve our charitable purposes, ICAM has established 6 strategic objectives. The following outlines our activities and achievements under each of these objectives in 2024:
|**Strategic**
**objective**|**Activities and achievements in 2024**|
|---|---|
|1. To establish
ICAM as a
robust and
sustainable
organisation
that fulfils
member
expectations.|Engaged our 9 members in 1 virtual conference, 3 virtual members
meetings and one in-person with full member attendance.
Utilised our ICAM website as our principal resource hub and outreach
mode: 23K users in 2024 (vs 21K in 2023), 14K of the visitors came to our
virtual conference page (vs 10K in 2023). There was a wide geographic
spread with 129 (vs 118 in 2023 and 97 in 2022) countries with at least 10
users (max 5,128 users in USA), top 10 countries - United States, UK, India,
Turkiye, Australia, Canada, Brazil, China, Philippines and Germany.|
**----- Start of picture text -----**
Figure 1 - Website user locations in 2024
Continued to build and refine functions, policies, and procedures necessary
for a registered charity, including successful completion of our 3rd
independent financial review and submission of our 3rd annual report to
the Charity Commission.
2. Increase the Talea continues to be improved and performance maintained, keeping pace
use of street with changes in device operating systems and associated software. In 2024,
surveys to the original developer of Talea created a new iOS version of the app, which
establish will be ready for testing and then launch in 2025.
change in key
indicators By the end of 2024, 336 projects (this is approximately the same as the
relating to number of organisations) had been set-up on Talea web, of these 79
effective projects are using Talea for surveying. Over 4,000 surveys have now been
D/CPM, as completed, 1551 of these in 2024, in 46 countries.
outlined in
'Are we The Talea webinar in March 2022 on the use of Talea for surveying dogs
making a and cats attracted 260 registrations from 63 different countries – this
difference?' webinar is available on our ICAM website and is recommended as an
introduction to Talea for potential users – it attracted 251 users in 2024.
**----- End of picture text -----**
3. Veterinary Activities under this objective have not progressed. A new WSAVA capacity for committee was formed in 2021 called 'reproduction control' to write competent reproduction control guidelines in collaboration with the 'animal wellness neutering of and welfare' committee (Chaired by Nat Lee in 2024, ICAM member dogs and cats representative), however the level of collaboration was not as close as matches the expected. humane population The guidelines were published in 2024 – the section describing
The guidelines were published in 2024 – the section describing reproduction control for population management was poorly written and
|management
needs|received a lot of criticism – we wrote to WSAVA with a summary of ICAM
member’s concerns. WSAVA have agreed that this chapter needs to be
rewritten and will be publishing an amendment in 2025 – they have asked
for ICAM involvement in the rewriting.|
|---|---|
|4. WOAH
standards are
accurate and
accessible to
national
governments,
plus supported
by tools that
allow them to
monitor their
progress
towards
compliance at
national and
local level|WOAH chapter 7.7 adopted by their members in May 2022 providing a
humane and evidence-based standard for DPM with strong overlap with
ICAM DPM guide.
When developing our DPM courses, we ensured consistency with this
standard and, where appropriate, referenced and quoted the WOAH text in
our course content – this supported our request for labelling by WOAH that
was agreed in principle in 2024.|
|5. Importance
of cat and dog
population
management is
recognised
within global
priorities /
Mainstreaming
cat and dog
population
management
within global
framework
(SDGs)|Positive Cities is launched with 3 beacon cities signed up and campaign
assets created (website, logo, key messages, physical event assets). Launch
event “Paws for Progress” at World Urban Forum 12 successful, with full
capacity audience - one of only a handful of events to do so among
approximately 600 sessions.
Advocacy toolkit complete and in design phase, will be launched in Q1 2024.
Strategic relationships built in 2024: Established promising dialog with
Metropolis about delivering a series of global workshops for cities on
humane population management. Initiated contacts with influential
organisations including Bloomberg Cities, Commonwealth Local
Government Forum, and UN-Habitat Africa about potential collaborations.
Made substantial progress in developing a sponsorship relationship with
Mars, with discussions now at an advanced stage although not yet finalised.
Positive engagement with UAR providing a consistent and objective voice
for dog welfare and population management, outputs include:
- ICAM Director (Dr Elly Hiby) was invited speaker at the Rabies in Asia and
Pacific meeting in July 2024 – title ‘Dog Population Management
contribution to rabies control in the Asia Pacific region’.
- ICAM has been invited by UAR to propose a new working group on dog
population management in 2025, to establish a wider position within the
forum and provide communication materials on DPM to be used by
members.
Social cost benefit of DPM scoping review completed and will be published
Q1 2025 – finding was that there are very few published examples of cost-
benefit analysis of DPM. Submitted datasets for analysis by Zurich
economics team were all weak in different areas – working with
organisations that submitted data to fill gaps.
Updated review of evidence that children are at risk of harmful effects if
witnessing violence towards animals is drafted, submission to journal in Q1
2025.|
|6. ICAM and
ICAM member
tools are|Conducted our second virtual (5th in the series, first 3 had been in-person,
2ndwas our first virtual) international conference on dog and cat population
management over 5 days in June 2024, with 1733 from 121 countries (2023|
|recognised and
utilised to
improve cat
and dog
population
management
practice
globally|conference: 1798 registrations from 133 countries) and presentations 41
speakers from 16 countries, plus regional/global perspectives. Evaluation
survey reported Net Promotors Score of 84 (same for speakers and
attendees). All for £2.7K, thanks to Zoom support from ICatCare.
Our 3 DPM courses on Talent learning management system
https://icam.talentlms.com/) have attracted 418 registered learners from
83 different countries in 18 months (launched in June 2023, 169 learners
from 57 countries in the last 6 months of 2023): Implementing DPM is the
most popular course and has the highest completion rate (37%). We
secured agreement with WOAH on content wording and have updated the
English course content – courses are now being translated into 7 additional
languages, aimed to be complete and available online by end Q1 2025. We
are in discussion with WOAH on how these courses will be accessible to
their learners – on their WOAH platform or linked to ours.
Launched ICAM Conversations with 3 events in 2024 (RPO, Dog CNVR in
Asia, Cat TNR in Europe) – all over subscribed – report resulting from each
Conversation shared with attendees. In 2025 we will develop this mode of
engagement to reach a wider audience.|
|---|---|
**FINANCIAL REVIEW**
ICAM’s principal source of funding is its membership, either through the payment of annual membership fees (8,000 GBP in 2024, increasing to 10,000 GBP in 2025) or through grants (3 grants in total from ICAM members - 2 grants provided by World Animal Protection and 1 grant supported by both Battersea and Dogs Trust).
In 2024, we exceeded the threshold (250K) for payments/receipts accounting and are now accounting under the accruals basis. Updating our 2024 accounts to an accruals basis required the following adjustments:
- Accruing Jan 2024 expenditure that related to expenses in 2023 back to 2023 (e.g. payments to consultancy time spent in Dec 2023), and accruing Jan 2025 expenditure that related to expenses in 2024 into our 2024 accounts (e.g. HMRC payroll expenses paid in Jan 2025 that related to employment in 2024).
- Identifying payments made in 2023 that were pre-payments of services relating to (at least in part) activities in 2024, and the same in 2024, identifying payments in 2024 relating to services that related to 2025 (e.g. Talent LMS subscription that runs July 2024 to July 2025).
Progress on our advocacy strategic objective improved dramatically in 2024 with the recruitment of our Director of Advocacy, leading to expenditure in 2024 that utilised previous year’s underspend of the World Animal Protection grant allocated for advocacy work. We end 2024 with 50K remaining of this restricted grant and a further 57K to receive in 2025 – the final year of this 5-year World Animal Protection grant - all of which is planned for expenditure in 2025.
The World Animal Protection grant that supports the development of our DPM online courses also ends in 2025. This grant is currently overspent by just under 1K, as the cost of translating the foundational ICAM guides (DPM and M&E) was not included in the original budget. In 2025, we will complete translation and launch of the courses in 7 further languages, leading to a final proposed overspend of 21K. We will transfer from our unrestricted funds to cover this overspend.
We end 2024 with 2% overspend on cash expenditure compared to our 2024 budget, due to greater costs of holding our first advocacy event at the World Urban Forum than were budgeted.
Our cash position is 412,526 GBP at the end of 2024 reflects receipt of the new ‘Global Enablers Grant’ at the end of Dec 2024, this is to support our expenditure under this grant in 2025.
Our reserve policy is to maintain an Operating Reserve fund equal to 3 months of average operating costs; in 2024 this equated to 24K, in 2025 this will increase to 43K.
Our unrestricted funding from membership fees has not increased at the same rate as our restricted grant funding, however, our core costs have increased significantly over the years. To sustain our growth and support our delivery of restricted grants, we need to increase our unrestricted funding in future years. This will be helped by a modest increase in membership fees in line with inflation over the last 4 years since the membership fee was first introduced in 2020 (8K to 10K). We also propose to expand our membership to increase income and knowledge input from a greater number of members.
## **OUR TRUSTEES**
Our first trustees are long-term representatives of ICAM member organisations and know our organisations very well from its pre-charity registration days. They volunteered to govern ICAM into its next stage of charity registration and subsequent development into a robust and sustainable organisation. The trustees declare that they have approved the trustees’ report above.
_Full name Signature Date_ Pankaj KC (Chairperson) 7 May 2025 Kate Nattrass Atema 7 May 2025 Alexandra Hammond7 May 2025 Seaman Paul Marvell 7 May 2025
||**The International**
**Coalition**|**Companion Animal Management**||Charity No
(if any)|**1192921**||
|---|---|---|---|---|---|---|
|||Annual accounts for the|period||||
||Period start date|**01/01/2024**
**To**||Period end
date|**31/12/2024**||
|**Section A**|**Statement**|**of financial activities**|||||
||Charity No
(if any)
**1192921**
Period start date
**01/01/2024**
**To**
Period end
date
**31/12/2024**
**The International Companion Animal Management**
**Coalition**
Annual accounts for the period|Charity No
(if any)
**1192921**
Period start date
**01/01/2024**
**To**
Period end
date
**31/12/2024**
**The International Companion Animal Management**
**Coalition**
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
56,000
375,803
-
431,803
121,193
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||56,000
375,803
-
431,803
121,193|
|||-
-
-
-
-
50,022
125,513
-
175,535
100,966
-
-
-
-
-
11,127
7,723
-
18,850
9,167|
|||61,149
133,236
-
194,385
110,133|
||||
|||5,149
-
242,567
-
237,418
11,060|
|||-
-
-
-
-|
|||5,149
-
242,567
-
237,418
11,060|
|||-
-
-
-
-
893
-
893
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||6,042
-
243,460
-
237,418
11,060|
|||46,259
117,350
-
163,609
152,549|
|||40,217
360,810
-
401,027
163,609|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
-
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|-
-|-|
|||-
279
-
44,681
|-
2,810
-
367,845
|-
-
- 3,089
-
-
- 412,526
||
||||||-
872
-
166,057
|
|||44,960|370,655|-
415,615|
166,929|
|||4,743|9,845|- 14,588|
3,320|
|||40,217|360,810|-
401,027|
163,609|
|||||||
|||40,217|360,810|**-**
401,027|
163,609|
|||-
-|-
-|- -
-
-|-
-|
|||40,217|360,810|-
401,027|163,609|
|||-
40,217
|360,810
|-
-
360,810
- 40,217
-
||
||||||-
117,350
46,259
|
|||40,217|360,810|-
401,027|
163,609|
|||Signature||Print Name
Kathryn Nattrass Atema
Paul Marvell|Date of
approval
dd/mm/yyyy
7/May/2025
7/May/2025|
CC17a (Excel)
30/04/2025
2
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _Not applicable_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _Not applicable_ going concern assumption doubtful; Where accounts are not prepared on a going _Not applicable_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.
Yes* * -Tick as appropriate No* _**Please disclose:**_ Accounts were previously prepared under the receipts and payments basis. In 2024 the accounts have been prepared _**(i) the nature of the change in accounting policy;**_ under the accruals basis (FRS 102) and as such the 2023 comparatives have been restated. _**(ii) the reasons why applying the new accounting policy**_ The charity has now exceeded the threshold to prepare accounts under the CC16a receipts and payments reporting basis. These _**provides more reliable and more relevant information;**_ accounts prepared under the accruals basis provide the _**and**_ information as required under the charities SORP and FRS 102.
CC17a (Excel)
30/04/2025
3
_**(iii) the amount of the adjustment for each line affected**_ See note 2 _**in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes; No changes
(ii) the effect of the change on income and expense or
No changes
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
No changes
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; None
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
None
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
None
**----- End of picture text -----**
CC17a (Excel)
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4
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS 102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Accounts were previously prepared under the receipts and payments basis. In Please provide a description 2024 the accounts have been prepared under the accruals basis (FRS 102) and as of the nature of each change such the 2023 comparatives have been restated. in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
|**Fund balances as previously**
**stated**
**_Adjustments:_**
**_Prepayments_**
**_Accruals_**
**Fund balance as restated**|**Start of**
**period**
**End of**
**period**
**£**
**£**
**_152,548 166,057_**
**_- 872_**
**_- 3,320_**
**_152,548 163,609_**|
|---|---|
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
|**_Adjustments:_**
**_Prepayments_**
**_Accruals_**
**Net income/(expenditure) as previously**
**stated**
**Previous period net income/(expenditure)**
**as restated**|**End of**
**£**
**_13,509_**
**_872_**
**_- 3,320_**
**_11,061_**|
|---|---|
CC17a (Excel)
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5
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**||Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
**----- Start of picture text -----**
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
Yes No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations General grants provided by government/other
and legacies: charities - 375,803 - 375,803 65,193
Membership subscriptions and sponsorships
which are in substance donations
56,000 - - 56,000 56,000
Donated goods, facilities and services - - - - -
Other - - - -
Total 56,000 375,803 - 431,803 121,193
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - - ]
Other: - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 56,000 375,803 - 431,803 121,193
Other information:
All income in the prior year was unrestricted except for: (please WAP advocacy grant - £57,488
WAP DPM course grant - £7,705
provide description and amounts)
N/A
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
£310,610 (2023: £nil) included in general grants relating to
Within the income items above the following items are material:
Global Enablers grant
(please disclose the nature, amount and any prior year
amounts)
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on raising funds
Expenditure on charitable activities:
Direct consultant expenditure 50,022 8,678 - 58,700 41,578 40,020 - 81,598
Grants - 24,500 - 24,500 - - - -
Direct grant related expenditure - 38,199 - 38,199 - 6,914 - 6,914
Direct event expenditure - 10,938 - 10,938 - - - -
Direct other expenditure - 1,625 - 1,625 3,458 8,996 - 12,454
Employee costs - 41,573 - 41,573 - - - -
Total expenditure on charitable
activities 50,022 125,513 - 175,535 45,036 55,930 - 100,966
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Membership expenditure 251 - - 251 164 - - 164
Zoom & website 3,566 - - 3,566 1,345 - - 1,345
Professional fees 5,903 - - 5,903 3,329 - - 3,329
Bank charges 72 - - 72 72 - - 72
Other 867 - - 867 1,790 2,467 - 4,257
Travel 468 7,723 - 8,191 - - - -
Total other expenditure 11,127 7,723 - 18,850 6,700 2,467 - 9,167
TOTAL EXPENDITURE 61,149 133,236 - 194,385 51,736 58,397 - 110,133
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
600 600
- -
- -
- -|
|---|---|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 40,692 -
Social security costs - -
Pension costs (defined contribution scheme) 881
Other employee benefits - -
Total staff costs 41,573 -
This year:
N/A
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
N/A
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,
please enter 'true' in the box provided.
No employees received employee benefits (excluding employer TRUE
pension costs) for the reporting period of more than £60,000
Band Number of employees
This year Last year
£60,000 to £69,999 - -
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
This year Last year
£ £
Please provide the total amount paid to key management - -
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
This year Last year
11.2 Average head count in the year Number Number
The parts of the charity in which the Fundraising - -
employees work Charitable Activities 1 -
Governance - -
Other - -
Total 1 -
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
881
-
All allocated to restricted
since the employee works
solely on restricted funding
activities.
N/A
|
|---|---|
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined N/A contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for N/A the reporting charity for this year and last year, if different** _**that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms N/A and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit N/A has been determined. If this is different for last year, provide details**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Dog population management (WAP
advocacy grant) 22,500 2,000 - 24,500
Total 22,500 2,000 - 24,500
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
Provide details
No
below
Total amount of
Names of institution Purpose
grants paid £
University of Zurich Social cost benefit analysis of dog population 22,500
t
-
Total grants to institutions in reporting period 22,500
Other unanalysed grants -
TOTAL GRANTS PAID 22,500
**----- End of picture text -----**
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## **Last year:**
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
None - - - -
- - - -
- - - -
- - - -
Total - - - -
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.4 Grants made to institutions
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
Provide details
No
below
Total amount of
Names of institution Purpose
grants paid £
None -
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
|**Note 19 Debtors and prepayments**|||||||
|---|---|---|---|---|---|---|
|**_Please complete this note if the charity has any_**|||||||
|**_debtors or prepayments._**|||||||
|**19.1 Analysis of debtors**||**This year**|||**Last year**||
|||**£**|||**£**||
|**Trade debtors**||||-|-||
|**Prepayments and accrued income**|||3,089||872||
|**Other debtors**||||-|-||
||**Total**||3,089||872||
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## **Section C Notes to the accounts (cont)**
**Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Bank loans and overdrafts Trade creditors Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
6,151 3,320 - -
4,768 - - -
3,669 - - -
Total 14,588 3,320 - -
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**Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand**
**Cash at bank and on hand Other Total**
**----- Start of picture text -----**
This year Last year
£ £
412,526 166,057
- -
412,526 166,057
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Dog population management advocacy for
the benefit of sustainable development and
WAP advocacy grant R animal welfare. 114,277 57,488 - 121,565 - - 50,200
Dog population management online
platform for the benefit of sustainable
WAP DPM online grant R development and animal welfare. 3,073 7,705 - 11,671 893 - -
Leveraging science and data to build
professionalism and evidence, advocating
for policy changes to ensure sustainability,
and providing practical training to
implement effective solutions within
Global Enablers grant R organisations - 310,610 - - - 310,610
General reserve U To provide funds if there is a deficit 46,259 56,000 - 61,149 - 893 - 40,217
Other funds N/a N/a - - - - - -
Total Funds 163,609 431,803 - 194,385 - - 401,027
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Dog population management advocacy for
the benefit of sustainable development and
WAP advocacy grant R animal welfare. 100,591 57,488 - 43,802 - - 114,277
Dog population management online
platform for the benefit of sustainable
WAP DPM online grant R development and animal welfare. 9,963 7,705 - 14,595 - - 3,073
General reserve U To provide funds if there is a deficit 41,995 56,000 - 51,736 - - 46,259
Other funds N/a N/a - - - - - -
Total Funds 152,549 121,193 - 110,133 - - 163,609
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Transfer from unrestricted funds to cover overspend on WAP DPM 893
restricted funds Courses grant
Between endowment and N/A -
restricted funds
Between endowment and N/A -
unrestricted funds
**----- End of picture text -----**
## **Last year**
|**Last year**||||
|---|---|---|---|
||**Reason for transfer and where endowment is converted to income,**||**Amount**
|
|||**legal power for its conversion**||
|Between unrestricted and|N/A||-|
|restricted funds||||
|Between endowment and|N/A||-|
|restricted funds||||
|Between endowment and|N/A||-|
|unrestricted funds||||
|||||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
**----- Start of picture text -----**
N/A
N/A
**----- End of picture text -----**
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Legal authority (eg**
**order, governing**
**document)**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
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**----- Start of picture text -----**
- - - - -
Please give details of why remuneration or other N/A
employment benefits were paid.
Where an ex gratia payment has been made to a trustee, N/A
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**0**
**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**
-
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**Subsistence**
-
-
**Travel**
**£**
**This year**
-
-
**TOTAL**
**Accommodation**
**Other (please specify):**
-|-
-
-
**£**
**This year**
-
-|-
**Last year**
**_TRUE_**
**£**
-
-
-
-|
|---|---|---|
|||-
|
||**0**
|**0**|
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True**|**or False)**|**or False)**|||**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
|||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||**period**|
|||||**£**||**£**|**£**|||**£**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
CC17a (Excel)
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_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees**
**On accounts for the year**
**ended**|Charity Name
The International Companion Animal Management Coalition|
|---|---|
|||
||31 December 2024
**Charity no**
**(if any)**
1192921|
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2024.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**Signed: Date:** 08/05/2025 **Name:** KIEREN DONNELLY ACA FOR AND ON BEHALF OF ORLEIGH FOX **Relevant professional qualification(s) or body (if any):** Chartered Accountant (ICAEW) **Address:** Orleigh Fox, Chartered Accountants 33A Newleaze, Trowbridge, Wiltshire, BA14 7SD
**Oct 2018**
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**