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2021-12-31-accounts

Going the extra mile Annual Report 2021 For the year ended 31 December 2021

Our vision and mission 2

19 - Reach, engagement and influence

Governance 23

Financial statements 32

Notes to the accounts 35

Contents

Why we do what we do

The promise to never put down a healthy dog has been our rallying cry for years. It is the cornerstone of what Dogs Trust stands for, but we want more for dogs than simply to avoid euthanasia.

Welcome from our Chair 3

Welcome from our CEO 4

Our work this year 5

We want to see all dogs, wherever they are, living full, safe and happy lives. And we know, to make this happen, we need to work with people as well as dogs — the people who own dogs or who care for them, and those who will in the future.

So, we’ve set out a new vision and mission, that builds on our past and captures afresh why we do what we do. We’ve developed a 10-year strategy that builds on what we do best, while reaffirming our commitment to these goals. The following pages shed light on what we are already doing to improve dog welfare in five key areas, as well as looking ahead, to how we’ll ensure we have even greater impact in the next decade.

Financial review 21

Our purpose

We believe every dog deserves to live life to the full.

Our role

We won’t rest until we make the world a safe and happy place for — dogs so together we never have to let any dog down.

Our values

Independent auditor’s report 30

53

Thank you and contacts

— We’re on the ball we know our stuff and never stop learning. — We make things happen we can do more when we do it together. — We dream big we aim high but keep our feet on the ground.

Annual Report 2021 2

1 Dogs Trust

Welcome from our Chair

In 2021, we marked Dogs Trust’s 130th anniversary. Since starting out as the National Canine Defence League in 1891, we’ve had an incredible journey. We’ve found forever homes for hundreds of thousands of dogs, drastically reduced euthanasia rates, established universal microchipping, and almost entirely ended the problem of stray dogs in the UK.

In the last year, we’ve continued work in many of these key areas, and our brilliant staff and volunteers have risen again and again to the challenges presented by the Covid-19 pandemic. Through groundbreaking initiatives, such as our Dog School, we’ve reached more dog owners with advice and education than ever before. We’ve expanded essential services like our Freedom Project and Home from Home fostering, opened our 21st rehoming centre in the UK, and ramped up our ambitious activity in the USA. We’ve led a nationwide research study, the National Dog Survey, which has given us invaluable insight into the changing face of dog ownership and will inform our services in the years to come.

All of this is a wonderful testament to your continued and generous support of our work and programmes. We couldn’t do any of it without you.

As we celebrate the successes of our first 130 years, it’s fitting that we also look to the future. We’re determined to build on all we’ve accomplished so far and, with your help, have even greater impact on the lives of dogs and their humans, in the UK and beyond.

I’d like to extend my heartfelt thanks to everyone who has supported us along the way, and to all our fantastic staff and dedicated volunteers. With our wealth of experience and the strength of your support behind us, I know we can go further and do more than ever before. I look forward to what we will achieve together in the years to come.

Graeme Robertson

Chair

Welcome from CEO

It was another difficult year for many people, as we all came to terms with the new normal and fundamental changes in how we live and work. As always, our brilliant staff and supporters rose to the challenge, enabling us to come together to do the very best for the dogs in our care — and I thank everyone who has supported us and enabled our work throughout 2021.

Every day I am inspired by the work of our staff and volunteers and their unwavering commitment to provide expert care for dogs. Despite setbacks due to the pandemic, we continued to push forward with our plans to help more dogs, and in 2021 we saw the unveiling of our 21st rehoming centre, a state-of-the-art dog care facility in Cardiff. I’m so proud of this milestone and everyone involved in making it possible.

This important frontline work was complemented by our campaigns to raise awareness of puppy smuggling, which increased during the pandemic, and lobbying to influence the Animal Welfare (Kept Animals) Bill as it goes through Parliament. We also continued to deliver our behaviour and education programmes, like Dog School training, to help prevent future problems. We know how vital this early intervention work is, as it will spare more people the heartache of giving up their dog.

But we’re not just committed to being able to help dogs and their owners today; we want to make sure our approach is fit for the future, to support the dogs of tomorrow all around the world. This is why we invest in essential research — like Generation Pup and our annual Stray Dog Survey — which help us anticipate the challenges that dogs, and their owners will face. In 2021, we took this a step further with the National Dog Survey, the largest research study of its kind in the UK. Thanks to the huge response of the dog-loving public, we’ve gained crucial insight into the dog population in the UK, the needs and concerns of their humans, and how Dogs Trust can make a difference.

This research programme, alongside our decades of experience of working with and for dogs, has been instrumental in shaping our ambition for the future. In 2021 I was proud to launch our new 10-year strategy, which is designed to improve the lives of many more dogs, both in the UK and across the world, as we expand our international footprint. We know this support can’t come soon enough.

I hope, like me, you too are inspired by everything we achieved last year and will continue to champion us and our work, as we realise our ambitious and important vision to go the extra mile for the dogs and people who need us. We are, as ever, incredibly grateful for all your support.

Owen Sharp Chief Executive

3 Dogs Trust

4

Annual Report 2021

Our work this year

Rehoming

In 2021, we were thrilled to open our 21st rehoming centre in the UK, alongside one in Ireland. This new centre, based in Cardiff, features truly world-class rehoming facilities, allowing us to provide expert care and rehabilitation for even more dogs in need.

Across our rehoming centres in the UK and Ireland, we cared for 10,864 dogs in 2021. We were able to rehome 8,550 dogs, a similar figure to 2020, which is a testament to the hard work and dedication of our staff.

The ongoing demand for dogs during the pandemic has been beneficial for some dogs who may previously have been overlooked. Thanks to our virtual rehoming process, and the efforts and expertise of our staff in matching dogs to new homes, we rehomed 451 long-term dogs in 2021. Long-term dogs are those who have been in our care for longer than 6 months, and often need considerable behavioural and veterinary support to get them ready for a new home.

In 2021 we cared for 10,864 dogs at our 22 rehoming centres across the UK and Ireland

Dogs we cared for in 2021

How dogs came into our care in 2021

2,394 dogs cared for by foster carers

53 dogs fostered through our Freedom Project

Throughout 2021, the vet teams at our rehoming centres and our supporting veterinary practices worked tirelessly to ensure the highest level of treatment for every dog that came through our doors, providing everything from routine check-ups to life-saving surgery.

We are also seeing more dogs coming to our centres with complex behaviour problems. Our fantastic behaviour and training teams are dedicated to working with these dogs to give them the best chance of being successfully rehomed to a new family. In some cases, this can take weeks or months of patient rehabilitation to help dogs to trust people again, stay calm around other dogs, or cope with being separated from people.

We rehomed 451 long-term dogs in 2021

(5.3% of all rehomes)

One of those was lurcher Henry (pictured with volunteer coordinator Tori Elliot) who found his forever home after spending two years in the care of our Harefield rehoming centre.

With pandemic restrictions easing more and increased kennel space at our centres — including our new centre in Cardiff — we are expecting to care for between 14,000-15,000 dogs in 2022.

5 Dogs Trust

Veterinary Support Fund

Like many charities, the effects of the pandemic have required us to focus our attention on how we can continue our vital work within an unpredictable economic climate. Through 2020 and into 2021, we reviewed much of our activity and sought to streamline and improve our offering as an organisation.

One important initiative we reviewed was the Shared Adoption Scheme , a cost-sharing programme for adopted dogs who require ongoing veterinary treatment. The scheme operated for many years and allowed thousands of dogs to find loving homes by ensuring that financial costs were not a barrier to their adoption. We determined we needed to continue offering this support but had to make sure it would be sustainable in the long term.

As a result, in January 2021, we launched a new Veterinary Support Fund . This limited fund replaced the previous scheme, allowing us to continue supporting adopters with the cost of existing medical conditions and to guarantee the future of more dogs in need of homes.

Expanding Home from Home

Our Home from Home fostering scheme has gone from strength to strength since we launched it in 2014. We’ve grown a strong network of foster carers who provide fantastic care for dogs who struggle in the kennel environment.

In 2021, the scheme broke new ground with an innovative expansion. In the past, our fostering teams have been based at our rehoming centres, and consequently foster carers have needed to live nearby. With the launch of two remote specialist fostering teams, we can now care for dogs in harder-to-reach places.

Located in Dundee and Cumbria, these two new Home From Home bases, will allow us to test and refine this remote version of the scheme, with a view to expanding further in the years to come. This exciting development means we can take in, and care for, more dogs than ever before.

Rehoming centre developments

Once at full capacity, our new state-of-the-art rehoming centre in Cardiff will have the potential to rehome 1,000 dogs a year.

Everything at the centre has been designed with dogs in mind — from the fully-equipped grooming suite to each of its 78 kennels with underfloor heating. The centre has comprehensive veterinary facilities, including a physiotherapy and hydrotherapy suite, as well as a specialist puppy rearing suite, with two large puppy kennels and a whelping room for pregnant mums.

After two years of building work, our Cardiff team hit the ground running in March with a large recruitment drive. By July, the centre was able to begin taking in dogs. Ever since, there has been a constant flow of new residents passing through the doors. Within the first three months of operation, we found forever homes for over 100 dogs, and by the end of the year had rehomed 173 dogs.

Our new rehoming centre in Cardiff

Everything about our Cardiff centre has been designed with dogs in mind.

Spread over eight acres, there’s plenty of room to play, with 20 exercise paddocks and a specially landscaped area for practising lead walking. There’s a training hall and Dog School classrooms on site, perfect for teaching dogs of any age new skills and tricks.

Our next steps

We want to make sure information about getting and caring for a dog is accessible to everyone. Wherever possible, we want to provide support to keep dogs with their families, but when it’s necessary, help people to find their dog a new home. Over the next ten years, we plan to:

The centre’s state-of-the-art facilities and devoted staff will provide dogs with everything they need to get back on their paws.

7 Dogs Trust

Preventing problems

Throughout our 130-year history we’ve made a real impact on the welfare of dogs, not only through rehoming, but also thanks to our preventative work. Many of our projects focus on stopping dogs from ending up in harmful situations. Time and time again, we’ve seen the importance of these interventions — through our work in education and our UK-wide Dog School classes.

In the years to come, we know we need to stay a step ahead of the problems facing dogs. It’s what a lot of our research has been focusing on for the last few years and it’s why, in 2021, we undertook the biggest research study of its kind — the National Dog Survey — to try and understand where problems emerge and why, and what we can do about it. We know that lots of owners are struggling with behavioural issues with their dogs. For example, 1 in 10 dogs show signs of separation problems when left alone, and over 50% of owners report their dog’s wellbeing is negatively impacted by fireworks. We plan to be there to help them.

Research

Our inaugural National Dog Survey was the UKs largest survey of dogs and their humans. We had an incredible response from our supporters and the wider public with 345,703 people completing the survey, telling us about 439,846 dogs. We found out all about the nation’s dogs, including the size and distribution of the dog population in the UK, the most popular breeds and names, and the issues that matter most to their humans. Our findings paint a fascinating picture of the changing face of dog ownership in the UK, and equip us to do even more, for more dogs. Find out more about the survey at dogstrust.org.uk/nationaldogsurvey.

----- Start of picture text -----
Number of
Scotland
28580 dogs in each
region
Northern Ireland
6298
345,703
people responded
to the survey North East England
16390
Yorkshire and
Crown Dependencies North West The Humber
255 England 31484
39686
East Midlands
20643
They told us about Wales West Midlands
17175 30262 East England
35535
439,846
Greater London
dogs 21469
South East England
46816
South West England
36431
----- End of picture text -----

Number of dogs in each region

----- Start of picture text -----
345,703
----- End of picture text -----

In addition, our other research this year has given us an insight into the numbers and types of puppies advertised online, the decision-making process people make when acquiring a dog, and the impact that the Covid-19 pandemic had on the UK’s dogs and their owners. We found that 1 in 10 dogs in the UK developed new signs of separation-related behaviour during lockdown, and that dogs had fewer interactions with people or other dogs outside the household. We also found that dogs made the experience of lockdown better for their owners.

Our Generation Pup programme continued to break new ground in 2021. This ongoing study of the health, welfare and behaviour of dogs throughout their lives enrolled its 5,000th puppy, halfway to our goal of recruiting 10,000 participants.

We have also rolled out the Post Adoption Welfare Study (PAWS), which will follow all dogs adopted from our centres, so we can better understand how they settle into their forever homes. We’re already finding out more about the kinds of support they may need from our expert behaviourists.

We also developed a new team focused on human psychology and behaviour. This team’s focus is to help us develop activities and interventions which influence the way people behave, in order to positively impact dog welfare.

Canine Behaviour

In 2021, teams across Dogs Trust had to be flexible and innovative in our ways of working to cope with ongoing Covid-19 restrictions, and our teams of behaviour experts were no exception. They transitioned to video calls for their consultations and follow-up visits with adopters, and delivered hours of remote professional training, helping to upskill colleagues throughout the animal welfare sector.

The behaviour teams continued to give specialist behaviour support to the adopters of our dogs, making over 8,000 support calls and providing follow-up clinical consultations to 698 owners.

We have exciting plans for developing our behaviour services even more in 2022. We want to implement new initiatives that provide support for owners struggling with their dog’s behaviour, so that we can prevent the types of problems which commonly lead to the relinquishment or early euthanasia of dogs.

Community Education and Engagement

In 2021, we brought together our community-based teams (Dog School, Education and Campaigns) to form the Community Education and Engagement department. Working together, and with stakeholders in each community, we can better understand the key issues dog owners face, ensuring we are best placed to help them.

Having quickly transitioned to online classes during lockdowns, our Dog School coaches were back to teaching face-toface by the end of 2021. However, we learnt a lot about online delivery and how we can help more owners, so we decided to continue offering classes online as well as in person. Across the year, we supported 13,100 dogs to complete our training courses, helping them and their families set off on the right paw. As part of our strategic developments, we are piloting new classes in Dog School to help owners needing some extra support with rehabilitation training. We are also planning how we can help to increase the number of great trainers in the UK through a Dog School apprenticeship programme.

Our education team went back into schools after delivering workshops online through the pandemic. In 2021 the team delivered 2,635 classes in schools and an additional 642 classes online. Our workshop content has been reviewed over 2021, and the team are focussed on achieving our key objective of helping children interact safely around dogs. The team collect data from each workshop, allowing us to constantly evaluate the impact of classes have on changing children’s understanding of dogs. New programmes are in development for piloting in 2022, expanding our aim of ensuring that children and dogs live happily and safely together.

9

Annual Report 2021 10

Dogs Trust

Support for dog owners

Throughout the pandemic, we’ve continued to run our vital support services, and even expanded many of them to ensure we can be there for dogs and their owners when they need us most.

Since it began in 2004, our Freedom Project has been a lifeline for many, offering temporary homes for dogs to enable their owners to flee domestic abuse. In 2021, we fostered our 2,000th dog on the scheme; a milestone serving as a reminder that our services are needed more than ever. We have expanded the service significantly over the past five years and have even bigger ambitions for 2022 and beyond.

Through our Hope Project , which provides vital support to dog owners experiencing homelessness or in housing crisis, we funded 1,474 veterinary treatments for 481 dogs. We endorsed 14 homelessness services through our Welcoming Dogs scheme, and supported 26 individual clients with their housing situations, enabling many to access temporary accommodation with their dogs.

In Scotland, we worked in partnership with Simon Community Scotland on a one-year dedicated project, working with homelessness services to increase pet-friendly homelessness provision. Following the end of the project, we are utilising the findings and have created two new permanent roles in our team to take this work forwards across Scotland, England, and Wales.

Looking to the future and the needs of dogs and owners, we began work on our Dog Friendly Workplaces project, a new initiative to help businesses safely and responsibly bring dogs into the office. With more dog owners working in hybrid ways since the pandemic, dog-friendly workplaces are sure to be in higher demand than ever before.

Our next steps

A lot of our work in the past few years has focused on looking ahead to the challenges of tomorrow and ensuring we’re ready to meet them. We want to take that a step further and really get ahead of the potential problems facing dogs. Over the next ten years, we plan to:

Freedom Project

For someone experiencing domestic abuse, it can be impossible to leave if it means leaving a beloved dog behind.

Through our Freedom Project, we offer somewhere safe for dogs to go, allowing their owners to get to safety. And once they have, we reunite them.

In 2021, we fostered our 2,000th dog through the project, a sobering reminder of the vital need for our unique service.

11

Dogs Trust

Improving welfare in sourcing and breeding

For 130 years, we have done all that we can to improve dog welfare and to make sure that every dog can live the life they deserve. Throughout our history, our lobbying work has brought about essential changes in legislation, like laws on compulsory microchipping and tougher sentences for animal cruelty offences. In 2021, we saw campaigns we’ve led for years come closer to fruition and reached a bittersweet milestone with our Puppy Pilot scheme, showing that our projects are more essential than ever.

After more than 7 years of campaigning about puppy smuggling, in 2021, the Animal Welfare (Kept Animals) Bill started its journey through Parliament. This Bill, and subsequent legislation, aims to: increase the minimum age of entry of dogs into the UK, reduce the number that can be transported per vehicle, reduce the stage of pregnancy at which a dog can be transported, and ban the import of dogs with mutilations, most notably cropped ears. As is always the case with legislative changes, the details of the legislation will be crucial. Our public affairs team have lobbied hard on amendments and will keep up the pressure to make sure the measures needed are introduced and adequately enforced.

Our Puppy Pilot scheme was originally set up in 2015 to aid the interception of illegally imported puppies at the ports, and to provide care and rehabilitation for them before finding them new homes. As demand for dogs continued to rise during the pandemic, sadly more and more puppies have needed our help. In March, the 1,500th puppy was cared for through the scheme, a stark reminder of the importance of our work. You can read more about that 1,500th puppy overleaf.

— Puppy Pilot 1,500[th] pup

In January 2021, we rescued five puppies hidden in the back of a van. They had been transported thousands of miles across Europe from Slovakia and were due to be delivered to homes in the UK.

Within hours of coming into the safety of our quarantine facility, one of the puppies had to be rushed to the vet. She was found to be suffering with the potentially deadly parvovirus, and sadly died within 48 hours of entering the country. Tragically, more of the puppies began showing symptoms of the virus, and, despite receiving round-the-clock care, two more died.

Thankfully, the last two pups — including Befa, pictured — recovered. Befa became the 1,500[th] puppy to be cared for by our Puppy Pilot scheme. We’ve since found her a loving new home.

Our next steps

With the demand for dogs greater than ever, we want to see animal welfare at the heart of the way dogs are bought and sold. Over the next ten years, we plan to:

13

Dogs Trust

International impact

During our 130 years of operation, as well as undertaking our range of important work in the UK, we have also established a global Dogs Trust community, sharing our expertise around the world. Thanks to the generous backing of our supporters, that community continues to grow. In 2021, our work overseas ramped up with significant expansions and new projects, extending our reach and increasing our capacity to help more dogs around the world.

Dogs Trust Bosnia

Our programme in Bosnia has continued to engage with dog owners throughout 2021. Despite the challenges posed by Covid-19 restrictions, 6,606 dogs were neutered, 138 dogs and their owners completed Dog School and 44 dogs were rehomed locally. Our education programmes continued online, and we were able to hold some summer workshops in person.

Through the programme, we’ve established strong links with the local and national governments. In 2022, we will focus our work in districts where the local authorities are actively supporting and implementing humane dog population management activities.

Dogs Trust Worldwide

The projects we support around the globe — in places including Guatemala, Russia, Japan and Nepal — enable us to share our knowledge and expertise, helping to make big, positive and sustainable changes to dog welfare.

In 2021, we saw some amazing work from our international partners:

We also saw the success of two virtual International Training Programmes, through which we shared our expertise with delegates from 22 countries. The programme is just one example of how we’ve used the limitations of lockdowns to our benefit; by making the most of online platforms we’ve been able to reach more people around the world, at far less cost. As we look to 2022, we’ve got exciting plans to expand our online learning and build even more capacity worldwide.

Dogs Trust USA, Inc.

Dogs Trust USA, Inc. started activity in 2018 and promotes dog welfare across USA. With more than 97 million dogs living in the USA, and dog ownership growing every year, it’s clear that help is needed on the ground to make a difference to those lives. Although the US is filled with people who love dogs, our research shows that too many of our American canine friends are having their lives cut short. This is often due to behavioural problems, overwhelmed shelter staff and limited resources — all issues that we know can be put right.

Since 2018, Dogs Trust USA has supported 30 rescue organisations and shelters across the USA, providing grants and sharing expertise. In 2021, the charity significantly expanded efforts with ambitious plans to offer on-theground support and training to US shelter organisations and dog owners.

Dog School USA was introduced to adopters and dog owners in New York, and working in collaboration with our shelter partners, started offering fun, affordable and accessible dog training classes, using tried and tested positive training methods.

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Annual Report 2021 16
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15 Dogs Trust

Dogs Trust Ireland CLG

Through our Dublin-based rehoming centre and nationwide regional hubs — as well as campaigning and education work in every county in Ireland — Dogs Trust Ireland CLG plays a vital role in improving the lives of dogs.

Like the UK, ever-changing Covid-19 restrictions in 2021 meant our teams had to adapt and innovate to ensure we were there for the dogs who needed us most.

Throughout the year, we sadly saw a steady increase in surrenders in Ireland, rising to a peak of eight dogs a day by the end of the year. Thanks to our hardworking team, we were able to take in many of these dogs. Through socially distanced rehoming, we found new homes for 862 dogs over the year — that’s one dog matched with a new owner every three working hours.

Mission Rabies

In 2021, our work with Mission Rabies marked a massive achievement: Goa was declared the first rabies-controlled state in India with no human rabies deaths for five years. In Goa, between 2013 and 2021, it is estimated that 153 human rabies deaths have been prevented by the Mission Rabies programme.

The generosity of Dogs Trust Ireland’s donors climbed steadily during the second year of the pandemic, with donations rising from €6.0m to €6.3m in the 12-month period.

We also continued extending our regional rehoming program, rehoming all over Ireland using foster families and boarding kennels, as well as via our rehoming centre in Dublin. Our Communities of Care initiative, which offers prospective adopters a chance to spend time with a dog before making a full-time commitment, has significantly reduced the number of dogs returned to us, so we’ve made it a permanent programme.

Our specialist care facilities, including our whelping unit and quiet corridors, cared for 130 dogs from two puppy farms in 2021. We built a campaign around Blue, one of those puppy farm dogs, whose life was saved thanks to our supporters. From that campaign, so far over 30,000 people have signed our petition to #EndPuppyFarming.

For dog owners, the continued uncertainty of the pandemic left many concerned about the future for their families and their dogs. In response, we launched a Life After Lockdown campaign, supporting dog owners to help their dogs adjust as restrictions lifted.

Our awareness and engagement work in Ireland continued to prosper. Research from the Irish Charity Engagement Monitor shows a consistent increase in trust in our brand over the last five years. In 2021, we also became the highest-ranked animal welfare organisation in the country, with a 77% response in prompted awareness.

Our next steps

Our aim is to become a bigger, more powerful force for good in dog welfare around the world. We’ll take a bigger role on the global stage on behalf of all dogs and expand our work overseas, collaborating far and wide to make sure we benefit as many dogs as possible. Over the next ten years, we plan to:

17

Dogs Trust

Reach, engagement and influence

In 2021, we embarked on several projects that will ensure we’re equipped to be there for all the dogs who need us in the future. Our digital transformation programme has touched most areas of the organisation; it has meant rolling out multiple new systems and improving online access to key services, including continuing to develop the possibility of matching dogs to their new homes virtually.

We’ve revitalised our internal communications to foster more of the incredible teamwork that Dogs Trust is known for, including defining our internal culture and commitment to innovation, collaboration and dreaming big. We’ve established a Diversity and Inclusion Group , to safeguard our commitment to equality and equity in the workplace and diversifying the communities we engage with across our range of activities.

We’ve also started the Carbon Pawprint Project , to ensure Dogs Trust plays our part in addressing one of the biggest global challenges of our time. We are undertaking a charity-wide assessment of all our activity and the environmental impact that it has. We will be developing a sustainability strategy, with a view to becoming a carbon neutral organisation in the coming years.

And we’re not finished yet. We are also planning and building a new website. Set to launch in 2022, this new website will make our advice and resources even more accessible and ensure we reach more of the people, and dogs, who need us.

In 2021, 14.5 million people visited our website,

viewing our webpages 240 million times.

208 million of these were visits to our rehoming pages.

Our total social media following reached 2.36 million, and people engaged with our posts 14.16 million times, including making 236,000 comments.

We secured 13,655 pieces of press coverage,

with 908 million opportunities to be seen and an equivalent media value of £37.7 million.

Our next steps

We know that if we are going to prevent problems becoming crises for all dogs, then we need to reach and influence a huge range of different groups of people. To do that, we’ll need to be on the ball and audiencefocused. Over the next ten years, we plan to:

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Annual Report 2021 20
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19

Dogs Trust

Financial review

We are pleased to report an increase in income of £8m to £119.5m in 2021 (2020: £111.5m). We are thankful to our loyal donors, who have continued to support the charity during the pandemic, despite the hardships felt by many. Over 595,000 people donated to Dogs Trust in 2021, giving a total of £106m (2020: £98.5m).

Expenditure has increased by £5.1m in 2021, from £97.4m in 2020 to £102.5m as we were able to resume some of our core activities such as rehoming, in 2021 following significant disruption to these activities in 2020.

Where our money came from

It wouldn’t be possible to carry out our work without the generosity of our supporters and the help of our amazing volunteers.

In order to continue our mission, we work hard to increase and diversify our sources of funding. In 2021, our income of £119.5m came from the following:

Where the money is spent

Our total expenditure for the year was £102.5m. These costs are split between charitable activities and expenditure to enable us to generate income. These costs were lower than our budget predictions as much of our public-facing work couldn’t happen.

_ For dogs For dogs: Rehoming centre costs in UK (staff, premises, maintenance, vehicle costs, (2021: £45.9m) (2020: £48m) veterinary costs) and canine behaviour work. _ For dog owners For dog owners: Our programmes including Dog School, Freedom Project, Hope Project, (2021: £12.6m) (2020: £14m) education, intervention development and professional development work. _ For dogs in the future For dogs in the future: Public affairs activity and research work. (2021: £3.0m) (2020: £4.3m)

_ International International work: Costs relating to our work in Ireland, our long-term programme in (2021: £12.5m) (2020: £7.2m) Bosnia, as well as grants to support approved overseas projects by Dogs Trust Worldwide and Dogs Trust USA. _ Fundraising on donations and legacies Donations and legacies: We continue to invest in a variety of areas to fund our future (2021: £22.8m) (2020: £17.2m) work. _ Other trading activities Other trading activities: The cost of running our charity shop network, catalogues and (2021: £5.4m) (2020: £6.5m) raffles. _ Investments (2021: £0.3m) (2020: £0.2m)

Fundraising contribution

£000s 2021
2021
2021
2020
Voluntary
Trading
Total
Total
Income 105,981
6,678
112,659
103,115
Costs 22,771
5,410
28,181
23,758
Net
contribution
from		 83,210
1,268
84,478
79,357
fundraising

Our targets

We measure our success using internal statistics including:


including:
Measure 2021 2020
Dogs rehomed by our
rehoming centres		 8,550 8,473
Dogs trained through
Dog Schools		 13,100 9,936
Number of children attending
education workshops		 106,814 112,602

Capital expenditure

Work on our Darlington centre and our new rehoming centre in Cardiff completed in February 2021 and July 2021 respectively. Total spend on these major capital projects during 2021 was £4.5m. Work was also completed on the refurbishment of the London office to bring this up to date for the future.

Financial position at year end

Net assets are now £213.2m compared to £187.8m in 2020: see the reserves policy following for details of how we plan to use these funds. Tangible fixed assets decreased by £8.3m to £84.2m (2020: £92.6m) — this is due to one of our London offices being reclassified as an investment property during the year following a change in use. This property was also impaired following an external valuation, reflecting the current challenging conditions of the property market. An impairment was also recognised for the Darlington rehoming centre following an external valuation, based on its depreciated replacement cost.

Our shares investment portfolio continued to perform remarkably well in 2021 despite the Covid-19 pandemic. Realised and unrealised gains totalled £8.7m (2020: £3m), taking the value from £66.2m in 2020 to £75m in 2021.

Other variances are less significant.

Performance of Group

See page 25 for details of the Dogs Trust Group. Dogs Trust Promotions Limited’s total turnover was £1.7m (2020: £1.7m).

Dogs Trust Ireland CLG (“Dogs Trust Ireland”) received a grant of £0.5m (2020: £4.6m) from the Charity, in addition to £6.6m (2020: £6.1m) of donations and other income.

Dogs Trust Worldwide received a grant of £4.2m (2020: £3.8m) from the Charity. Dogs Trust USA Inc. received a grant of £0.6m (2020: £0.2m) from Dogs Trust Worldwide to support its work, and external donations of £0.2m (2020: £0.3m); with this it made £0.2m (2020: £0.2m) of grants to charitable organisations. Further detail on the results of these subsidiaries is shown in note 1 to the accounts.

Future plans

The charity plans activity looking five years ahead based on current forecasts. This includes major projects approved in principle by the Council, which are disclosed at note 19. All of our planned projects were reviewed in light of Covid-19 to ensure these are still of most beneficial impact for the charity.

The above charitable expenditure headings reflect the categories used in the cost allocation of expenditure for the accounts. Note that these differ from the headings used in the ‘Our work this year’ section earlier in this report, which reflect the key areas of: rehoming; preventing problems; improving welfare in sourcing and breeding; international impact; and reach, engagement and influence.

In terms of the activities included within each category, broadly:

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Reserves policy

The consolidated total funds are £213.2m (2020: £187.8m), of which £2.2m (2020: £2m) is restricted or endowed, and £16.4m (2020: £12.5m) is a revaluation reserve showing the cumulative uplift in the value of investments during the year.

The Charity holds the following designated funds:

Rehoming centre development fund

The Charity’s constitution allows the acquisition of a site and the construction on it of a new rehoming centre only once a full and balanced report recommending the acquisition has first been submitted to the Council by the Finance and General Purposes Committee.

This fund is set aside for future capital expenditure on the Charity’s operations (as approved by Council for the next five years). This stood at £41.1m at 31 December 2021 (see note 19 of the accounts).

Fund for tangible fixed assets

This represents the land, buildings, motor vehicles and equipment owned and used by the Charity to run its centres and administer the organisation. At 31 December 2021 this totalled £84.3m (2020: £92.6m) (see note 9 of the accounts).

Grants fund

This is set aside for expected future grant payments to partner organisations, agreed with the partner in principle but subject to our satisfactory monitoring of the funds released to date. At 31 December 2021 this totalled £0.3m (2020: £5.2m) (see note 18 of the accounts).

IT strategy fund

An investment in the Charity’s technology platform and application landscape is required to ensure this is fit for the future. At 31 December 2021 this totalled £1.8m (2020: £4.5m).

Free reserves

The reserves policy is used to ensure that the Charity and Group remain financially viable, even if impacted by any unanticipated short-term financial shortfall. It is reviewed annually or as a change in financial situation requires.

Dogs Trust has regular cash inflows from generous donors and those leaving gifts in their will. The group also has regular cash outflows in terms of maintaining rehoming centres, activities and programmes that promote dog welfare. While there are long-term spending commitments in place, these form the minority of the total group spend.

The amount of cash and investments readily convertible to cash within 30 days must be sufficient to cover the Group’s normal operational, or distressed, cash outflows for a minimum of three months. This would allow the Council to determine any required changes to ensure the group’s longer term financial stability (for example to find alternative provision for dogs being cared for), and management to implement the changes, while drawing on the cash and investments.

Higher amounts of cash and investments can be held on a short-term basis. However, the Group’s Five Year Plan must accommodate a plan to spend any levels higher than 12 months of Group cash outflows by the end of the review period.

The amount of cash and investments readily convertible to cash within 30 days at 31 December 2021 was £116m (2020: £90.4m), which would cover over 12 months’ cash outflows. This is more than the three month minimum period, as the cost savings made during the Covid-19 pandemic in 2020 and 2021 will be used to support the reduced fundraising income anticipated in 2022-26 as a result of the pandemic. Free reserves, for comparison, were £67.1m, as shown on the Balance Sheet.

Investment policy

The Council has the power to retain any money or investments belonging to the Charity, or to sell them and re-invest the proceeds as it thinks fit, subject to the approval of the Charity Commission and the Office of the Scottish Charity Regulator if required by law. Council has the power to appoint and delegate its investment powers to an investment manager legally authorised to carry on investment business under the Financial Services Act 2012. Investments include cash held on deposit.

The Charity’s investment policy seeks to achieve a balance between income and capital growth. The management of the Charity’s invested assets has been delegated to professional fund managers. Council requires the fund manager to ensure that it does not invest in any companies which undertake or contract out any experiments, or other scientific procedures on dogs, which may cause pain, suffering, distress or lasting harm. This restriction also extends to research that is contracted out. Council, together with the professional fund managers, set benchmarks for the weightings of the portfolio and the total return of the portfolio. The actual performance of the portfolio is reviewed against the benchmarks with the professional fund managers. At 31 December 2021, the portfolio reported a total return of 15% for the calendar year, against a benchmark of 14.2%.

Governance

Public benefit

Dogs Trust believes that every dog deserves to live life to the full, free from the threat of unnecessary destruction. We exist to help make the world a safe and happy place for dogs, which we do by helping those in need, seeking to prevent problems for dogs in the future, and working to improve dog welfare around the world.

As a nation of dog lovers, we know what a difference a dog makes. A four-legged friend can bring so much to our lives, and help us feel happy, healthy, and fulfilled. That’s why so much of our work is focused on supporting owners every step of the walk. We believe our contributions towards public benefit (as defined by the Charity Commission) are most significant in the following areas:

Council monitors the financial wellbeing of the Charity by reviewing total available cash and investments rather than free reserves, because in the event of a funding shortfall it would be this which provides the ability and stability to see the Charity through the difficult period.

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Governance structure

Dogs Trust (“the Charity”) is an unincorporated registered charity in England and Wales (charity number 227523) and Scotland (number SC037843), governed by a constitution embodying its rules and principles.

The corporate trustee, Dogs Trust Trustee Limited (“the Trustee”), is the sole trustee and non-trading parent company of Dogs Trust.

These consolidated accounts incorporate the results of:

Directors of Dogs Trust Trustee Limited

Mr Graeme Robertson (Chair) Mr Philip Daubeny (Vice Chair) Mr Edward Chandler BVetMed., FRCVS (Vice President) Mr James Monteith (Honorary Treasurer and Chair of F&GP)

Prof David Argyle BVMS PhD DECVIM-CA (Oncology) FRSE FRCVS (Chair of the Canine Welfare Grants Committee) Mrs Clarissa Baldwin CBE

Mrs Veronica Carbone

Mr Robert Colvill

Mrs Suzanne Murphy BVMS MSc DECVIM-CA MRCVS Mr Timothy Pearey MA ACMA

Further detail on the objects and performance of the Charity’s subsidiaries is shown in note 1 to the accounts.

Mr Michael Radford LLB OBE

Mr Ian Rose LLB

Mrs Nicola Canavan

The Charity has three other dormant subsidiaries:

Mrs Louise Allum BSc MA VetMB PGCert(VetEd) Grad Cert Shelter Medicine FHEA MRCVS

Dogs Trust Foundation Bosnia, a subsidiary of Dogs Trust Worldwide, was registered in Bosnia on 2 October 2020. The Foundation was dormant during 2020 and 2021.

Committees of the Council

The Dogs Trust Council has two advisory committees, the Finance and General Purposes Committee, which meets at minimum twice a year and advises the Council on finance, audit and risk matters, and the Canine Welfare Grants Committee, which meets once a year and has oversight of the grant funding of scientifically based research projects which aim to improve the lives of dogs. Each committee has a terms of reference set out by the Council and makes its recommendations directly to the Council at each meeting.

The Charity is registered with the Office of the Scottish Charity Regulator (SC037843). Dogs Trust operates rehoming centres in Glasgow and West Calder. Youth education programmes and Dog Schools are run throughout Scotland and Dogs Trust receives income from Scottish supporters.

Trustee and Council members

Both committees increase the frequency of their meetings as required to ensure effective oversight of the Charity. During the coronavirus pandemic the Council and its committees met on a more frequent basis, as often as necessary to ensure effective risk management and business continuity.

Dogs Trust Trustee Limited has a board of 14 unpaid directors, referred to as our Council. The Council meets a minimum of four times a year, or as often as necessary to carry out its duties. The Council acts as the Charity’s governing body with powers to delegate day to-day management to Dogs Trust Leadership Team, as defined on page 29.

Appointment process

Eligibility for membership of the Council is open to any duly nominated member of the Charity. Prospective Council members must be paid-up members of the Charity, nominated and seconded by other Charity members and sponsored by a member of the Council. New Council members are selected based on an analysis of skills required on the board, following a due diligence review and interview process.

New Council members receive an induction course covering all the operations and activities of Dogs Trust and may attend seminars and training courses on relevant subjects including their responsibilities as trustees.

The Council implemented term limits for its trustees in 2019. From 2019, all Council members serve for a period of three terms of three years each, with the exception of Officers of the Charity, whose terms do not automatically expire.

Charity Governance Code

The Dogs Trust Council operates under the principles of the Charity Governance Code and has adopted the recommendations from within the code, including:

The Trustee’s responsibilities regarding the accounts

The Trustee is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Charity law requires the Trustee to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the Trustee 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 Group and Charity and of the incoming resources and application of resources, including the income and expenditure, of the Group and Charity for that period.

In preparing these financial statements, the Trustee is required to:

State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

The Trustee is 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 and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charity (Accounts and Reports) Regulation 2008. It is 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.

Financial statements are published on the Charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the Charity’s website is the responsibility of the Trustee. The Trustee’s responsibility also extends to the ongoing integrity of the financial statements contained therein.

The Trustee has taken all the steps that it ought to have taken to make itself aware of any information needed by the Charity’s auditors for the purposes of their audit and to establish that the auditors are aware of that information. The Trustee is not aware of any relevant audit information of which the auditors are unaware.

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Risk management

The Trustee is responsible for ensuring there are appropriate risk management and internal control systems in place to manage the major risks to which the Charity is exposed. Dogs Trust’s risk management policy aims to enable the management, as opposed to the elimination, of organisational risks. The policy is designed to enhance the ability of the Charity to achieve its objectives.

The risk management policy includes the following processes and controls:

The table below details the principal risks and uncertainties facing the Charity and the measures in place to manage these.

Key category Summary of risks

Management

Key Category Summary of risks

People

Management

  - Statutory policies such as Whistleblowing, Safeguarding, and Health and Safety are in place and updated regularly.

  - Mandatory all-staff training on statutory policies

  - -  Performance management processes in place.

  - Job descriptions updated annually.

  - Salaries benchmarked against other charities.

  - External advisors used to inform contracts, decisions and processes.

  - Staff wellbeing initiatives are regularly reviewed and feedback collected from staff surveys.

  - Isolation and cleaning procedures in place.

  - Operational procedures kept up to date.

  - Lone workers given personal safety devices.

  - Communication systems and alarms on site.

  - Crisis management plan updated annually.

  - Adopters informed of specific behavioural issues.

  - Employer liability insurance.

  - Modernised IT Strategy being implemented to bring CRM and systems up to date.

  - Data backed up and checked regularly. -  Penetration testing and phishing simulation testing with actions followed up.

  - -  System security, firewalls and regular password updates in place.

  - Locks, safes, CCTV alarms.

It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

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Policies

Remuneration policy

Governance of pay at Dogs Trust

Council is responsible for Dogs Trust’s pay policy, as well as deciding the salaries of the Chief Executive and the leadership team. Council delegates this responsibility to the Finance and General Purposes Committee (F&GP).

The F&GP oversees the administration of Dogs Trust’s pay policy, evaluates executive performance and decides on any changes to leadership team pay. The committee meets twice a year and may take external advice as well as recommendations from the Chief Executive, the Finance Director and the Director of HR, provided that their pay is not being discussed.

Dogs Trust pay policy

In setting overall pay levels for our staff, Dogs Trust takes account of pay practice in other similarly sized charities, and, where necessary, private sector organisations for specialist and technical roles (for example in IT, finance, veterinary and rehoming roles).

We aim for a sustainable and consistent pay policy that meets the diverse requirements of Dogs Trust and a pay practice that ensures that individual pay decisions are supported by a performance management process that applies to all employees in the organisation.

How we ensure we fundraise responsibly

As a charity that receives no government funding (with the unusual exception of the coronavirus government grants), we are reliant on income given voluntarily by supporters and our partners. They are at the heart of everything that we do and achieve, and because of this, we strive to give the best experience to our supporters and the people we talk to in the delivery of our work.

Dogs Trust subscribes to the policies of the Fundraising Regulator, which oversees fundraising activity. The Fundraising Regulator investigates and, where necessary, takes appropriate action in cases of public concern. We work closely with the Fundraising Regulator and the Institute of Fundraising to help improve sector standards and ensure our activity meets the expectations of our supporters and the wider public. Full details of the Fundraising Regulator and the codes of our fundraising practice can be found at fundraisingregulator.org.uk

While our programmes have been seriously impacted by the pandemic, talking to the public in person and communicating with our existing supporters are both key in engaging people and raising vital funds for our lifesaving work. These include:

The objective of this policy is to ensure that Dogs Trust can attract and retain the right people with the right skills to deliver its work. The policy also ensures that the Chief Executive, leadership team and employees are provided with appropriate remuneration to encourage optimum performance and are rewarded in a fair and reasonable manner for their individual contributions to the overall success of the Charity.

Key principles applicable to all levels of pay at Dogs Trust

We’re always looking for ways to improve our activities and find new ways to engage the public with our work. Therefore, over time this list of activities may change.

Our staff carry out these activities, but we also work with external organisations, whose expertise allows us to talk to a wider audience in a more cost-effective manner. When working with these external organisations, we ensure that contracts are in place specifying that they meet our customer service expectations and that they adhere to all the appropriate legislations and regulation, including but not limited to the Fundraising Regulator’s Code of Practice, Safeguarding Vulnerable Groups Act and the Data Protection Act.

Full details of our policies can be found on our website dogstrust.org.uk

We operate further controls to try to ensure that the trust and confidence of our supporters and the public are maintained.

Leadership team in 2021

Name Role
Owen Sharp Chief Executive
Paula Boyden Veterinary Director
Becky Bristow Executive Director of Dogs Trust Ireland CLG
Rachel Casey Director of Canine Behaviour and Research
Adam Clowes Operations Director
Nick Daniel Marketing Director
Tessa Drysdale Human Resources Director
James Hiley Finance Director
Karen Reed Executive Director of Dogs Trust Worldwide
Emma Sheppard Communications and Digital Director (resigned October 2021)

The leadership team, led by the Chief Executive, is responsible for the day-to-day running of the Charity under authority delegated by Council to the Chief Executive. It proposes to Council where the Charity should invest its time, money and expertise. It proposes an annual budget to the Finance and General Purposes Committee and the Council for approval and monitors financial performance accordingly.

Grant expenditure policy

We award grants to other organisations (“partner organisations” or “institutions”) as part of delivering our charitable activities. We undertake a formal appraisal of the project and partner organisation before making the grant, subject to specific grant agreements with the partners. We monitor and evaluate progress and if we are not satisfied that the grant is being managed according to the agreement, we can delay or discontinue it. In 2021 we spent £3.4m (2020: £3.2m) in grants to partner organisations in relation to our international work, and £0.6m (2020: £0.6m) in relation to our veterinary and other work. Further detail is shown at note 7 to the accounts.

In addition to these controls, a complaints log is maintained and monitored, and we keep a close eye on the pattern of complaints so improvements to our services can be made. In 2021, we received a total of 46 complaints (2020 – 27 complaints) about our fundraising. This represents one complaint for every 937,100 supporter dealings but we are always striving to reduce these numbers further. During 2021, none of these complaints required any action by the Fundraising Regulator.

Signed on behalf of the Trustee by:

Graeme Robertson Chair 5 May 2022

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29 Dogs Trust

Independent auditor’s report to the Trustee of Dogs Trust

Opinion on the financial statements

Our responsibilities and the responsibilities of the Trustee with respect to going concern are described in the relevant sections of this report.

In our opinion, the financial statements:

Other information

The Trustee is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have audited the financial statements of Dogs Trust (“the Parent Charity”) and its subsidiaries (“the Group”) for the year ended 31 December 2021 which comprise the consolidated statement of financial activities, the consolidated and Parent Charity balance sheets, the consolidated cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remain independent of the Group and the Parent Charity in accordance with the ethical requirements relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Responsibilities of Trustee

As explained more fully in the Trustee’s responsibilities statement, the Trustee is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustee determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Conclusions related to going concern

In auditing the financial statements, we have concluded that the Trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

In preparing the financial statements, the Trustee is responsible for assessing the Group’s and the Parent Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustee either intends to liquidate the Group or the Parent Charity or to cease operations, or have no realistic alternative but to do so.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group and the Parent Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

As part of the audit we gained an understanding of the legal and regulatory framework applicable to the Group and the sector in which it operates, and considered the risk of acts by the Group that were contrary to applicable laws and regulations, including fraud. We considered the Group’s own assessment of the risks that irregularities may occur either as a result of fraud or error, the Group’s compliance with laws and regulations that have a direct impact on the financial statements such as the Charities Act 2011, Charities and Trustee Investment (Scotland) Act 2005 and other laws and regulations applicable to the group such as employment law, taxation legislation, data protection, health and safety legislation and the Animal Welfare Act 2006. We considered financial performance, key performance indicators and other performance targets.

We also considered the risks of non-compliance with requirements imposed by the Charity Commission, and other regulators, and we considered the extent to which non-compliance might have a material effect on the group financial statements. We also communicated relevant identified laws and regulations, potential fraud risks and that there were no known matters of significant non-compliance with laws and regulations, to all engagement team members including internal specialists audit teams, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

As a result of these procedures we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: donations and legacy revenue recognition.

Our tests included:

of minutes of meetings of those charged with governance

As in all of our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluations, whether there was evidence of bias in accounting estimates by management or the Board that represented a risk of material misstatement due to fraud.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at frc.org.uk/auditorsresponsibilities (this description forms part of our auditor’s report).

Use of our report

This report is made solely to the Charity’s Trustee, as a body, in accordance with the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charity’s Trustee those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustee as a body, for our audit work, for this report, or for the opinions we have formed.

BDO LLP, Statutory Auditor London, UK

Date: 02 September 2022

BDO LLP is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).

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Consolidated Statement of Financial Activities

for the year ended 31 December 2021

2021 2021
2021
2020		 2020 2020
£000’s £000’s
£000’s
£000’s		 £000’s £000’s
Restricted &
Restricted &
Unrestricted		 endowment Total
Notes Unrestricted endowment
Total
(restated)		 (restated) (restated)
Income from:
Donations and legacies
Donations 2 61,162 1,534
62,696
60,448		 1,499 61,947
Legacies 37,772 5,513
43,285
32,863		 3,675 36,538
Coronavirus government grants 3 420 1,296
1,716
709		 4,331 5,040
Charitable activities
Adoption fees 1,585 -
1,585
1,338		 - 1,338
Dog School classes 709 -
709
414		 - 414
Other trading activities 4 6,678 -
6,678
4,630		 - 4,630
Investments 5 1,638 -
1,638
1,568		 - 1,568
Other 1,165 -
1,165
-		 - -
Total income 111,129 8,343
119,472
101,970		 9,505 111,475
Expenditure on:
Raising funds
Donations and legacies 7 22,704 67
22,771
17,011		 219 17,230
Other trading activities 7 5,196 214
5,410
5,941		 587 6,528
Investments 7 294 -
294
183		 - 183
28,194 281
28,475
23,135		 806 23,941
Charitable activities
For dogs 7 39,177 6,738
45,915
41,474		 6,533 48,007
For dog owners 7 11,552 1,080
12,632
12,017		 1,960 13,977
For dogs in the future 7 2,996 27
3,023
4,099		 232 4,331
International 7 12,373 84
12,457
7,121		 34 7,155
66,098 7,929
74,027
64,711		 8,759 73,470
Total expenditure 7 94,292 8,210
102,502
87,846		 9,565 97,411
Net income / (losses) before gains
on investments		 16,837 133
16,970
14,124		 (60) 14,064
Net realised gains on investments 4,754 -
4,754
869		 - 869
Net unrealised gains on investments 3,954 -
3,954
2,111		 - 2,111
Net income / (expenditure) 25,545 133
25,678
17,104		 (60) 17,044
Other recognised gains / (losses) (325) -
(325)
11		 - 11
Net movement in funds 25,220 133
25,353
17,115		 (60) 17,055
Reconciliation of funds
Funds brought forward 1 January 15 185,790 2,040
187,830
168,675		 2,100 170,775
Funds carried forward 31 December 15 211,010 2,173
213,183
185,790		 2,040 187,830

All amounts relate to continuing activities. All gains and losses recognised in the year are included in the Consolidated Statement of Financial Activities.

The notes on pages 37 to 54 form part of the financial statements.

Annual Report 2021 34

Balance sheets

on 31 December 2021

Notes Consolidated
Charity
2021
£000’s
2020
£000’s
2021
£000’s
2020
£000’s
Fixed assets
Tangible fxed assets
9
Investments
10		 84,277
92,600
79,921
87,564
81,340
66,248
81,340
66,248
165,617
158,848
161,261
153,812
Current assets
Stock
11
Debtors
12
Investments
10
Cash at bank and in hand		 449
548
235
475
26,133
30,603
26,315
30,949
20,009
8,005
20,009
8,005
20,829
16,156
18,985
15,103
Creditors:amounts falling due within one year
13		 67,420
55,312
65,544
54,532
(11,301)
(15,638)
(10,855)
(15,274)
Net current assets 56,119
39,674
54,659
39,258
Provisions for liabilities
14		 (8,553)
(10,692)
(8,553)
(10,692)
Net assets 213,183
187,830
207,367
182,378
The funds of the Charity
Unrestricted funds
Revaluation reserve
15
Designated reserves: Development fund
15
Designated reserves: IT strategy
15
Designated reserves: Grants fund
15
Designated reserves: Fixed asset reserve
15
Free reserves
15		 16,422
12,493
16,422
12,493
41,132
31,924
41,132
31,924
1,755
4,462
1,755
4,462
279
5,225
279
5,225
84,277
92,600
79,921
87,564
67,146
39,086
65,686
38,671
Total unrestricted funds
Restricted income funds
15
Endowment funds
15		 211,011
185,790
205,195
180,339
1,260
1,128
1,260
1,128
912
912
912
912
Total Charity funds 213,183
187,830
207,367
182,378

The financial statements were approved by the Council members and authorised for issue on 5 May 2022:

G. Robertson J. Monteith Chair Honorary Treasurer

The notes on pages 37 to 54 form part of the financial statements.

Consolidated cashflow statement

for the year ended 31 December 2021

2021 2020 2020
£000’s
£000’s		 £000’s £000’s
Net cash provided by operating activities 25,532 18,091
Cash fow from investing activities
Dividends, interest and rents from investments 1,077 1,568
Purchase of property, plant and equipment (10,274) (17,689)
Proceeds from the sale of property, plant and equipment 851 -
Purchase of fxed investments (22,281) (25,102)
Proceeds from sale of fxed asset investments 22,097 40,139
Net cash used in investing activities (8,530) (1,084)
Change in cash and cash equivalents in the reporting period 17,002 17,007
Cash and cash equivalents at the beginning of the reporting period 24,161 7,143
Change in cash and cash equivalents due to exchange rate movements (325) 11
Cash and cash equivalents at the end of the reporting period 40,838 24,161
Reconciliation of net income to net cash fow 2021 2020
from operating activities £000’s
£000’s		 £000’s £000’s
Net income for the reporting period
(as per the statement of fnancial activities)		 25,678 17,044
Adjustments for:
Depreciation charges 9,283 8,468
Impairment charges 2,983 -
Proft on disposal of fxed assets (720) -
Gains on investments (8,708) (2,980)
Dividends, interest and rents from investments (1,077) (1,568)
Decrease in stocks 99 369
Decrease / (Increase) in debtors 4,470 (4,210)
(Decrease) / Increase in creditors (4,337) 306
(Decrease) / Increase in provisions for liabilities (2,139) 662
Net cash fow from operating activities 25,532 18,091
Analysis of cash and cash equivalents 2021
£000’s		 2020
£000’s
Cash in hand 20,829 16,156
Cash on deposit 20,009 8,005
Total cash and cash equivalents 40,838 24,161
Analysis of net debt At 1 January
£000’s		 Cashfows
£000’s		 At 31 December
£000’s
Cash 2021 24,161 16,677 40,838
2020 7,143 17,018 24,161

The notes on pages 37 to 54 form part of the financial statements.

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Annual Report 2021

Notes to the accounts

Accounting Policies

and has the power to cast the majority of votes at the meetings of the board of directors.

Accounting basis

The financial statements also include the Charity’s deemed share in the net assets of Mission Rabies Limited, a charity which is treated as an associate of the Charity as two of the four, trustees of Mission Rabies Limited are also Dogs Trust Council members.

Dogs Trust is an unincorporated registered charity in England and Wales (charity number 227523) and Scotland (charity number SC037843) governed by a constitution.

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value. The financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP) FRS 102 – ‘Accounting and Reporting by Charities (2019)’ published in 2019, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Act 2011 and applicable accounting standards.

The sole Trustee of Dogs Trust is Dogs Trust Trustee Limited (company number 08996564), a non-trading company (“the Trustee”). Dogs Trust Trustee Limited does not produce consolidated financial statements because it does not control Dogs Trust, as it does not have the ability to benefit from its interest in Dogs Trust.

A separate Statement of Cash Flows has not been presented for the Charity only as it has taken advantage of the exemption afforded by FRS102.

Going concern

In February 2022, Russia launched a full-scale invasion of Ukraine. This has given rise to a humanitarian and political crisis, as well as a global economic impact, causing significant falls in the UK and global stock markets. The Charity’s investment portfolio saw material unrealised losses after the year-end, reflecting the volatility of the global markets. In addition, whilst from February 2022 most Covid-19 related restrictions were lifted in the England, meaning that the Charity’s activities are no longer adversely affected by the restrictions, the lasting economic impact of the pandemic, together with the invasion of Ukraine has led to inflationary pressure on the economy and rising energy prices in the UK.

Critical accounting estimates and judgements

To be able to prepare financial statements in accordance with FRS 102, the Trustee is required to make certain estimates and judgements that have an impact on the policies and the amount reported in the annual accounts. The estimates and judgements are based on historical experiences and other factors including expectations of future events that are believed to be reasonable at the time such estimates and judgements are made. The significant estimates and judgements are:

Council approved the budget and five year financial plan based on inflation assumptions at the time of approval. These are being monitored closely to assess the impact of economic pressures in the UK on the Charity’s results. In addition, the Charity’s cashflow is monitored through preparation and review of regular cashflow forecasts. Given the strength of the balance sheet, availability and liquidity of unrestricted investments and the regular monitoring of financial performance, Council believes that, while uncertainty exists, this does not pose a material uncertainty that would cast doubt on the Charity’s ability to continue as a going concern. The Council therefore consider it appropriate for the accounts to be prepared on a going concern basis.

Income

All income is included in the SOFA when the Charity is legally entitled to the income, receipt is probable, and the amount can be quantified with reasonable accuracy, and the amount can be measured reliably.

Group financial statements

The Statement of Financial Activities (“SOFA”), Balance Sheet and Cashflow Statement consolidate the financial statements of the Charity and its deemed subsidiaries, Dogs Trust Promotions Limited, Dogs Trust Ireland CLG, Dogs Trust USA Inc and Dogs Trust Worldwide (collectively “the Group”). The results of the subsidiaries are consolidated on a line by line basis. The Charity’s gross income was £111m (2020: £103.7m) and surplus was £25m (2020: surplus of £12.7m).

Donations and legacies

Legacy income is recognised when it satisfies the following criteria:

Dogs Trust Worldwide, Dogs Trust Ireland CLG and Dogs Trust Promotions Limited are each deemed to be a subsidiary company because the majority of directors or members are Council members or senior managers of Dogs Trust and therefore, by voting rights, the Charity retains control.

Dogs Trust USA Inc is deemed a subsidiary because the President is the Chief Executive Officer of Dogs Trust

Donations are accounted for when received. No amounts are included in the financial statements for services donated by general volunteers. Gift Aid receivable is included as income when the donation is made and where there is a valid Gift Aid declaration from the donor. Membership income is accounted for over the period to which membership relates.

Government grants are recognised when the Charity is entitled to receipt:

Charitable activities

Adoption fees received for rehoming services are included as income when the dog is rehomed.

Income for Dog School classes is accounted for when the training has taken place.

Other trading activities

Sale of goods, comprising income from the sale of new and donated goods through retail shops and online, is accounted for when the sale has taken place. Where applicable, income is recognised net of value added tax. The Charity operates a retail Gift Aid scheme for supporter goods sold that are in its charity shops on an agency basis. These sales are treated as sales of donated goods for accounting purposes. Income from raffles is recognised when the draw takes place.

Investments

Income is shown in the year for which it is received or becomes receivable.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to any given category. Costs not yet invoiced, but where goods or services have been provided, are included where the amount owed can be estimated reliably. Where timing or amount of costs are uncertain, amounts are classified as a provision. Where costs cannot be directly attributed to an activity or function, they have been allocated on a usage basis or on the basis of headcount. Support costs, such as general management, payroll administration, technology infrastructure support, human resources advisory and financing are allocated in this way.

Grant expenditure

Grants payable are accounted for as expenditure in the year in which a binding, specific commitment to make payment is entered into with the recipient. Expected future grant payments, if conditions are met by the recipient as the grant falls due, are disclosed in note 18. Where material, future grant payments are discounted to reflect present value.

Irrecoverable VAT

Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £2,000 (£800 for IT equipment) are capitalised and are stated at cost, net of depreciation. The Charity regularly reviews the net book value of its fixed assets and writes their values down (shown as an impairment) to their depreciated replacement cost, for rehoming centres, or open market value, for offices, where the net book value is higher.

Depreciation is provided on the following basis:

Freehold land Land is not depreciated and is tested for impairment Freehold buildings Over 15 years straight line for rehoming centres and 25 years for offices Assets under Not depreciated until they are construction ready for use. Construction projects are reviewed for impairment Motor vehicles Over three years straight line

Equipment and Over four years straight line fittings

Investments

Listed investments

Listed investments are included in the balance sheet initially at cost and revalued at the reporting date to bid price. Realised gains and losses on disposals in the year and unrealised gains and losses on investments at the balance sheet date are included in the Statement of Financial Activities for the relevant underlying funds. The historical cost of investments is shown in note 10 to the Financial Statements.

Investment properties

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in “Net unrealised gains / (losses) in investments” in the Consolidated Statement of Financial Activities. Valuations of investment properties have been determined with professional assistance – details of the basis of the valuations are given in note 10 to the accounts.

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Programme-related investments

Programme-related investments are investments made in order to directly further the charitable purposes of the Charity. Where the Charity has a significant interest in a programme related investment, it is treated as an associate included at cost, subsequently adjusted for the Charity’s share in the associate’s net assets under the equity method in the consolidated financial statements. The annual movement in the value of programme related investments is shown as a separate category in the investments note.

Current asset investments

Current asset investments include cash on deposit and cash equivalents with a maturity of less than one year held for investment purposes, valued at fair value.

Stocks

Stocks are valued at the lower of cost and net realisable value. Goods donated for resale are valued at estimated net realisable value based on historical trends.

Provisions

Provision for liabilities relates to the estimated future veterinary costs for dogs on the Shared Adoption Scheme and Veterinary Support Fund scheme. Under these schemes, dogs rehomed with certain medical conditions will have the approved veterinary costs covered for the treatment of that particular ailment for the rest of the dog’s life. The provision for future costs is estimated based on the average cost incurred per dog on the schemes, factoring in inflation for future years, the expected number of dogs on the schemes, and the average life of a dog on the schemes.

Operating leases

Rental applicable to operating leases is charged to the SOFA over the period in which the cost is incurred.

Foreign currency

Foreign currency transactions of individual group entities are translated at the rates applicable on the transaction date. Foreign currency monetary assets and liabilities are translated at the rate of exchange ruling at the balance sheet date. All differences are included in the SOFA as other recognised gains or losses.

The results of overseas operations are translated at the average rates of exchange during the year and the balance sheet translated into sterling at the rate of exchange ruling on the balance sheet date. Exchange differences that arise from translation of the opening net assets and results of foreign subsidiary undertakings are included in reserves.

Taxation

Dogs Trust is a charity within the meaning of Para 1 Schedule 6 Finance Act 2010. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. No tax charge arose in the period. The subsidiary trading companies do not generally pay UK corporation tax because their policy is to pay qualifying donations out of taxable profits to the Charity. Foreign tax incurred by overseas subsidiaries is charged as it is incurred.

Financial instruments

The Group has financial assets and financial liabilities of a kind that qualify as basic and complex financial instruments.

Basic financial instruments comprise fixed asset investments measured at fair value through profit or loss and financial assets and liabilities that are initially recognised at transaction value and subsequently measured at the present value of future cash flows (amortised cost). Financial assets held at amortised cost comprise cash, trade debtors and other debtors. Financial liabilities held at amortised cost comprise trade creditors and other creditors.

The Charity uses foreign currency forward contracts to manage its exposure to foreign currency exchange risk. These are classified as complex and the fair value of these instruments is calculated at the balance sheet date by comparison between the rate implicit in the contract and the exchange rate at that date.

Details of financial instruments are found in note 23.

Funds

Endowment funds represent those assets which must be permanently held by the Charity. Income arising from the endowment funds can be used in accordance with the objects of the Charity and is included as unrestricted or restricted income, as specified by the donor. Any capital gains or losses arising on the investments form part of the fund.

The Frank Goddard Jackson endowment fund has been invested to contribute towards the maintenance of the Frank Goddard Jackson Veterinary Suite in future years.

Restricted funds represent funds which must be used for a specific purpose narrower than the objects of the Charity such as for specific rehoming centres and projects. Where restricted expenditure on projects exceeds restricted income, the balance is applied out of unrestricted funds, shown by a funds transfer.

1. Results from trading activities of group entities

See page 25 for details of the group structure. Dogs Trust Promotions Limited (Company number 00963277) is incorporated in the UK and its primary activity is to sell gifts and licenses. Dogs Trust Ireland CLG is a charity incorporated in Ireland (Charity number 20057978, Company number 396919) and its primary activity is to reduce and, ultimately, see the end of homeless dogs in Ireland. Dogs Trust USA Inc is a non-profit 501 (c)(3) charity registered in USA and its primary activity is to protect dogs from maltreatment, cruelty and suffering. Dogs Trust Worldwide is a charitable company incorporated in the UK (Charity number 1167663, Company number 09365971), its primary activity is to protect dogs from maltreatment, cruelty and suffering outside of the UK. Dogs Trust Foundation Bosnia is a non-profit foundation registered in Bosnia on 2 October 2020, its primary activity is to protect dogs from maltreatment, cruelty and suffering in Bosnia. Dogs Trust Foundation Bosnia was dormant during 2021. All entities have a year-end reporting date of 31 December. A summary of the trading results for these entities is shown below (the figures include intercompany trading).

Dogs Trust Dogs Trust Dogs Trust Dogs Trust
Ireland CLG
Promotions Limited
USA Inc		 Worldwide
2021 2020
2021		 2020
2021		 2020
2021		 2020
£000's
£000's
£000's
£000's
£000's
£000's
£000's		 £000's
Incoming resources
Donations
5,363		 5,300 -
195		 147
84		 48
Legacies
997		 78 - - -
Merchandising
112		 96
1,692		 1,700 - -
Grant from Dogs Trust Group
472		 4,597 -
630		 206
4,243		 3,802
Coronavirus government grants
Sale of dogs and neuter income
101		 284
313		 - - -
Interest received
-		 - - - -
Total incoming resources
7,045		 10,668
1,692		 1,700
825		 353
4,327		 3,850
Total costs
(6,397)
(6,285)
(1,340)		 (1,661)
(776)		 (423)
(4,316)		 (3,907)
Net movement for the year
648		 4,383
352		 39
49		 (70)
11		 (57)
Qualifying charitable contribution
-		 -
(350)		 (38)
-		 -
-		 -
Retained proft/(loss) for the year
648		 4,383
2		 1
49		 (70)
11		 (57)
Funds brought forward 1 January
4,960		 472
21		 20
264		 333
210		 267
Exchange gain/(loss) on opening
net assets
(341)		 105
-		 -
4		 1
-		 -
Funds carried forward
31 December
5,267		 4,960
23		 21
317		 264
221		 210
Total assets
5,717		 5,730
848		 368
326		 274
279		 210
Total liabilities
(450)		 (770)
(825)		 (347)
(9)		 (10)
(59)		 -
Total funds
5,267		 4,960
23		 21
317		 264
220		 210

Pension costs

Pension costs comprise the costs of the Charity’s contribution to its employees’ pension schemes. The Charity provides a money purchase scheme which is available to all employees and, alternatively, it also contributes to certain employees’ personal pension plans.

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2. Donations

2. Donations
2021 2020
£000’s £000’s
Regular donations 38,488 39,223
Appeals 3,556 3,280
Corporate donations 3,257 3,734
Gift aid 7,585 7,789
Membership subscriptions 918 866
Trusts and major donors 1,628 1,542
Other 7,264 5,513
62,696 61,947

3. Government grants

3. Government grants
2021 2020
£000’s £000’s
Coronavirus Job Retention Scheme 1,296 4,331
Retail, Hospitality and Leisure grants 420 709
1,716 5,040

There are no unfulfilled conditions in respect of these grants. No other government grants were received; a waiver was received in respect of business rates. Coronavirus Job Retention Scheme grants totalling £1,296,000 (2020: £4,331,000) are treated as restricted for employee costs.

4. Other trading activities

4. Other trading activities
2021 2020
£000’s £000’s
Sale of goods 5,089 3,657
Fundraising events 24 63
Rafes 1,565 910
6,678 4,630

5. Investments

5. Investments
2021 2020
£000’s £000’s
Interest received 23 100
Dividends received 1,615 1,468
1,638 1,568

6. Council members’ remuneration and expenses

All Council members are directors of Dogs Trust Trustee Limited, the non-trading parent company. No Council member or any person connected with them received any remuneration during the year. No Council members were reimbursed for expenses in 2021 (2020: 3 members reimbursed £621) covering travel, subsistence and accommodation incurred in connection with their duties as members of the Council of Dogs Trust. No allowances were paid to Council members, and no direct payments to third parties were made on their behalf.

7. Analysis of expenditure

7. Analysis of expenditure
Activities
undertaken Support 2021 2020
Grants directly costs Total Total
£000’s £000’s £000’s £000’s £000’s
Raising funds
Donations and legacies - 21,396 1,375 22,771 17,230
Other trading activities - 4,352 1,058 5,410 6,528
Investments - 294 - 294 183
- 26,042 2,433 28,475 23,941
Charitable activities
For dogs - 34,599 11,316 45,915 48,007
For dog owners - 9,435 3,197 12,632 13,977
For dogs in the future 634 1,841 548 3,023 4,331
International 3,374 8,654 429 12,457 7,155
4,008 54,529 15,490 74,027 73,470
Total 4,008 80,571 17,923 102,502 97,411

Support costs totalling £17,923,000 (2020 - £17,729,000) have been allocated across the activities. These include costs associated with IT totalling £3,593,000, management and administration (finance, legal, HR, facilities and central administration costs) totalling £11,036,000, central veterinary services totalling £1,146,000 and central communications services totalling £446,000, training totalling £115,000 and contact centre costs totalling £1,587,000 The costs have been allocated based on headcount.

Of the total expenditure above £8,210,000 (2020: £9,569,000) related to restricted funds. See note 15 for a breakdown of this expenditure.

Included within support costs are governance costs of £557,000 (2020: £490,000), these include the following amounts:


amounts:
2021 2020
£000’s £000’s
Audit 87 89
Other assurance services 9 9
Tax and advisory 29 30
125 128

Total irrecoverable VAT was £2,299,000 (2020: £2,597,000).

Net income is stated after charging rent payable under operating leases of £903,000 (2020: £1,170,000).

Grants Payable

£489,000 (2020: £4,597,000) was granted to Dogs Trust Ireland CLG by the Charity during the year, the current year grant being in respect of a loan from the Charity, which is no longer repayable.

During the year £275,000 (2020: £207,000) was granted to Dogs Trust USA by Dogs Trust Worldwide in support of its work.

During the year £1,096,000 (2020: £1,096,000) was granted to Mission Rabies Limited in support of its work.

Grants payable to other organisations improving the lives of dogs in the UK and around the world are considered to be part of the costs of activities in furtherance of the objects of the Charity. This is because the Charity’s grant programme activity is carried out through organisations, monitored by the Charity, that supports long-term benefits for dogs.

42

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Annual Report 2021

Analysis of expenditure (continued)

(a) International projects:

Grants were made to the following animal welfare organisations outside the Dogs Trust Group as detailed below:

2021 2020
Organisation/Project Delivery country (Unless UK)
£000’s		 £000’s
Mission Rabies India and Malawi
1,096		 1,096
Soi DogFoundation Thailand
649		 634
WVS - International TrainingCentre India
250		 250
WVS - International TrainingCentre Thailand
242		 220
Dogstar Foundation Sri Lanka
241		 250
Aware Trust Zimbabwe
172		 155
Forgotten Animals Russia
109		 26
Mayhew Animal Home Afghanistan
90		 66
NSPCA South Africa
52		 26
Buckaroo MNI South Africa
51		 34
GAAP - Global Alliance for Animals and People Chile
41		 19
Helpin Sufering India
39		 26
Animal Nepal Nepal
35		 12
BAWA Indonesia
34		 13
Dogtown South Africa
30		 -
Fundacion Amici Cannis Ecuador
30		 -
Lanta Animal Welfare Thailand
27		 13
Mdzananda Animal Clinic South Africa
25		 24
FIAPO(conference) India
25		 -
GATO(formerlyARPOL) Lithuania
25		 4
Funda Nenja South Africa
21		 11
LAPA Russia
16		 21
Animal Refuge Kansai(ARK) Japan
15		 -
Sneha's Care Nepal
14		 11
GAAP - Global Alliance for Animals and People Guatemala
13		 -
RAY - Rescue Animals from Yoke Russia
12		 -
Animal Friends of Croatia Croatia
9		 -
DarjeelingGoodwill Animal Shelter India
9		 -
Pomujre SPA Slovenia
3		 4
Simabo Cape Verde
2		 3
Central Missouri Humane Society USA
2		 -
Rescue is Life South Africa
1		 -
SPAW(return of unspentgrant) Kingdom of Tonga
-3		 2
LAPA(return of unspentgrant) Russia
-3		 -
WW IAHP Australia
-		 61
Obhoyaronno Bangladesh
-		 45
The Jane Goodall Institute Nepal
-		 41
HEART - Tokushima Japan
-		 30
SPCA Malta Malta
-		 22
Save the Dogs Romania
-		 20
Pets Second Home Latvia
-		 15
Project Humane Nepal Nepal
-		 14
IRS Ukraine
-		 9
Transylvania Animal Care Romania
-		 4
Animal Lebanon Lebanon
-		 4
Ukrainian Association of Animal Advocates(UAAA) Ukraine
-		 4
Humane Animal Society India
-		 2
Himalayan Animal Treatment Centre(HAT)UK UK
-		 2
TNR Trust Malawi
-		 1
IAPWA(return of unspentgrant) Malaysia
-		 -24
Edinbrugh University (return of unspentgrant) Edinburgh
-		 -16
Total internationalgrants 3,374 3,154

(b) Preventative work grants:

(b) Preventative work grants:
2021 2020
Research grants: £000’s £000’s
Grants were made to individuals at the following institutions to support research work:
University of Edinburgh 305 219
University of Liverpool 213 -
University of Bristol 52 -
Royal Veterinary College 42 108
University of Surrey - 135
University of Salford - 96
612 558
Other grants:
Association of Dogs and Cats Homes - 60
Emergency help grants (i) 22 30
22 90
Total rehoming centres grants 634 648

(i) Emergency help grants bring free veterinary treatment for dogs belonging to owners who are homeless, or in housing crisis, including neutering operations, vaccination and worming, as well as non-preventative and emergency veterinary procedures.

8. Staff numbers and emoluments

The average monthly number of employees (full time equivalent) analysed by function was: 2021
number		 2020
number
Rehoming centres 860 893
Fundraising, campaigns and publicity 327 346
Management and administration 92 86
1,279 1,325
The average monthly number of employees (headcount) analysed by function was: 2021
number		 2020
number
Rehoming centres 943 992
Fundraising, campaigns and publicity 344 386
Management and administration 94 87
1,381 1,465
Their aggregate emoluments were as follows: 2021
number		 2020
number
Wages and salaries 37,187 37,957
Social security costs 3,252 3,231
Pension costs 4,013 4,004
44,452 45,192

Redundancy and termination payments are recognised when there is a demonstrable commitment on an individual or group basis that cannot be realistically withdrawn. Redundancy and termination costs were incurred as a result of the coronavirus pandemic. £177,000 cost (2020: £97,000) is shown in 2021 with £nil (2020: £72,000) unpaid at year-end.

Each organisation received one grant in the reporting period, with the exception of Mission Rabies which received five grants.

The return of unspent grant from SPAW and LAPA relate to projects that were funded by Dogs Trust Worldwide in 2020 and 2019 respectively, but not completed. The grants were therefore terminated by Dogs Trust Worldwide.

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Staff numbers and emoluments (continued)

Number of employees of the Group whose pay (including any redundancy and termination 2021 2020
payments) fell within the following bands: number number
£60,001 to £70,000 14 19
£70,001 to £80,000 5 7
£80,001 to £90,000 5 3
£90,001 to £100,000 3 4
£100,001 to £110,000 5 4
£120,001 to £130,000 3 2
£160,001 to £170,000 (*) 1 1
36 40

(*) this band contains the earnings of the Chief Executive in 2021 and 2020. All the employees above received pension contributions.

(*) this band contains the earnings of the Chief Executive in 2021 and 2020.
All the employees above received pension contributions.
2021 2020
£000’s £000’s
Employer pension contributions for all above employees 462 416

Key management employees, defined as the Leadership Team of 10 employees in the Report of the Trustee, received total remuneration as follows:


received total remuneration as follows:
2021 2020
£000’s £000’s
Wages and salaries 1,256 1,199
Employer's NI 141 135
Employer's pension 200 194
1,597 1,528

9. Tangible fixed assets

Freehold Assets
land and
buildings		 under
construction		 Motor
vehicles		 Equipment
and fttings		 Total
Group £000’s £000’s £000’s £000’s £000’s
Cost
Balance at 1 January 2021 142,378 21,700 6,411 10,032 180,521
Additions 5,618 874 37 4,038 10,567
Transfers 21,602 (21,602) - - -
Transfers to investment property (8,696) - - - (8,696)
Disposals - - (1,231) (516) (1,747)
Foreign exchange movement (737) - (20) (23) (780)
Balance at 31 December 2021 160,165 972 5,197 13,531 179,865
Accumulated depreciation
Balance at 1 January 2021
Depreciation charge for year
Transfers to investment property
Impairment charge for the year
Disposals
Foreign exchange rate movement		 75,941
7,571
(2,496)
2,983
-
(454)		 -
-
-
-
-
-		 5,789
471
-
-
(1,136)
(18)		 6,191
1,241
-
-
(480)
(15)		 87,921
9,283
(2,496)
2,983
(1,616)
(487)
Balance at 31 December 2021 83,545 - 5,106 6,937 95,588
Net book value at 31 December 2021 76,620 972 91 6,594 84,277
Net book value at 31 December 2020 66,437 21,700 622 3,841 92,600

Freehold land and buildings includes freehold land of £15.4m (2020: £18.9) million that is not depreciated.

In respect of both Group and Charity, the impairment charge arises from a review of the values of our Darlington rehoming centre and London office (Edward House) in the year. The valuations were performed by independent chartered surveyors BNP Paribas Real Estate. The valuations of the Darlington rehoming centre and the London office were based on depreciated replacement cost and open market value respectively.

The transfer to investment property represents property previously occupied by Dogs Trust which is now being held for rental.

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9. Tangible fixed assets (continued)

No individual listed investment held at 31 December 2021 or 31 December 2020 had a market value that was material to the Group.

Freehold Assets
Land & Under Motor Equipment
Buildings Construction Vehicles & Fittings Total
Charity £000’s £000’s £000’s £000’s £000’s
Cost
Balance at 1 January 2021 130,829 21,700 6,112 9,240 167,881
Additions 5,591 874 22 3,834 10,321
Transfers 21,602 (21,602) - - -
Transfers to investment property (8,696) 0 - - (8,696)
Disposals 0 0 (1,231) (516) (1,747)
Balance at 31 December 2021 149,326 972 4,903 12,558 167,759
Accumulated depreciation
Balance at 1 January 2021 68,983 - 5,514 5,820 80,317
Depreciation charge for year 7,002 - 449 1,200 8,651
Transfers to investment property (2,496) - - - (2,496)
Impairment charge for the year 2,982 - - - 2,982
Disposals - - (1,136) (480) (1,616)
Balance at 31 December 2021 76,471 - 4,827 6,540 87,838
Net book value at 31 December 2021 72,855 972 76 6,018 79,921
Net book value at 31 December 2020 61,846 21,700 598 3,420 87,564

Freehold land and buildings includes freehold land of £13.7 million (2020: £17.2 million) that is not depreciated.

10. Fixed asset investments

10. Fixed asset investments
Listed
investments
and Programme
investment Investment related
2021		 2020
cash properties investments
Total		 Total
The Group and Charity £000's £000's £000's
£000's		 £000's
Market value at 1 January 66,248 - -
66,248		 78,306
Less: Disposals at market value (22,596) - -
(22,596)		 (17,647)
Add: Acquisitions 22,133 - 148
22,281		 25,102
Add / (less): Investment cash 499 - -
499		 (22,493)
Net realised gains 4,754 - -
4,754		 869
Net unrealised gains 3,954 - -
3,954		 2,111
Transfer from fxed assets - 6,200 -
6,200		 -
Market value at 31 December 74,992 6,200 148
81,340		 66,248

The investment property comprises of a property previously occupied by Dogs Trust which is now being held for rental. At the date of transfer from fixed asset to investment property, a valuation was performed by independent chartered surveyors BNP Paribas Real Estate to determine the fair value of the property and the property was impaired before being transferred to an investment property (see note 8).

The programme related investment relates to the Charity’s investment in Mission Rabies Limited.

The historical cost of investments held at 31 December was 58,570 53,755
2021 2020
£000’s £000’s
Cash on deposit 20,009 8,005

11. Stock

11. Stock
Group
Charity
2021
2020
2021		 2020
£000’s
£000’s
£000’s		 £000’s
Finished goods 449
548
235		 475

12. Debtors’

12. Debtors’
Group Charity
2021 2020
2021		 2020
£000’s £000’s
£000’s		 £000’s
Trade debtors 631 584
291		 529
Other debtors 1,407 1,469
1,403		 1,493
VAT Claim 1,667 2,283
1,527		 2,195
Amount owed by subsidiary companies - -
800		 635
Prepayments and accrued income 22,428 26,267
22,294		 26,097
Total 26,113 30,603
26,315		 30,949

Listed investments and cash investments at market value comprised:

Listed investments and cash investments at market value comprised:
2021 2020
£000’s £000’s
UK fxed interest securities 8,901 8,985
Equities 57,651 50,813
Other investments 6,676 5,329
Cash 1,764 1,121
74,992 66,248

47 Dogs Trust

48

Annual Report 2021

13. Creditors’

13. Creditors’
Group Charity
2021 2020
2021		 2020
£000’s £000’s
£000’s		 £000’s
Trade creditors 3,132 6,184
2,910		 6,056
Other creditors 1,793 1,320
1,681		 1,224
Accruals and deferred income 6,376 8,134
6,167		 7,894
Amounts owed to subsidiary companies - -
127		 100
Total 11,301 15,638
10,885		 15,274
Movement in deferred income Group Charity
2021 2020
2021		 2020
£000’s £000’s
£000’s		 £000’s
Balance at 1 January 834 428
834		 428
Utilised in the year (834) (428)
(834)		 (428)
Deferred income in the year 799 834
799		 834
Balance at 31 December 799 834
799		 834

Deferred income is membership income received during this year but in respect of next year and raffle ticket income received in respect of raffles drawn next year.

14. Provision for liabilities

Group
Charity
2021
2020
2021		 2020
£000’s
£000’s
£000’s		 £000’s
Shared Adoption Scheme 8,553
10,692
8,553		 10,030
Movement in provision for liabilities Group
Charity
2021
2020
2021		 2020
£000’s
£000’s
£000’s		 £000’s
Balance at 1 January 10,692
10,030
10,692		 10,030
Utilised in the year (531)
(1,557)
(531)		 (1,557)
Charged to the SOFA (1,608)
2,219
(1,608)		 2,219
Balance at 31 December 8,553
10,692
8,553		 10,692

Provision for liabilities relates to the estimated future veterinary costs for dogs on the Share Adoption Scheme and Veterinary Support Fund.

Under the Shared Adoption Scheme and Veterinary Support Fund, dogs rehomed with certain medical conditions will have the veterinary costs covered for the treatment of that particular ailment for the rest of the dog’s life.

15. Total funds

15. Total funds
£000’s
Balance
1 January
2021		 Movement in funds in 2021

Income
Expenditure
Transfers
Gains and
revaluations
Balance
31 December
2021
Unrestricted funds
Revaluation reserve
12,493
Designated funds
Rehoming centre development fund
31,924
Fund for fxed assets
92,600
Grants fund
5,225
IT strategy fund
4,462		 -
-
-
3,929
16,422
-
-
-
-
-
-
9,208
-
41,132
-
-
(8,323)
-
84,277
-
(2,920)
(2,026)
-
279

-
(2,707)
-
-
1,755
Total designated funds
134,211		 -
(5,627)
(1,141)
-
127,443
Free reserves
39,086		 111,129
(88,664)
1,141
4,454
67,146
Total unrestricted funds
185,790		 111,129
(94,291)
-
8,383
211,011
Restricted income funds
Coronavirus Job Retention Scheme
-
Freedom
267
Hope
92
Dog School
-
Education
-
Puppy smuggling
15
Worldwide
-
Ballymena
9
Basildon
13
Bridgend
44
Canterbury
8
Cardif
-
Darlington
8
Evesham
2
Glasgow
9
Ilfracombe
15
Kenilworth
4
Leeds
24
London
22
Loughborough
22
Manchester
1
Merseyside
5
Newbury
10
Salisbury
14
Shoreham
514
Shrewsbury
2
Snetterton
11
West Calder
17
Cardif Capital Appeal
-
Darlington Capital Appeal
-
Mission Rabies
-
1,296
(1,296)
-
-
-

369
(437)
-
-
199

86
(159)
-
-
19

16
(16)
-
-
-

-
-
-
-
-

4
(19)
-
-
-

84
(84)
-
-
-

197
(206)
-
-
-

64
(40)
-
-
36

277
(283)
-
-
38

131
(131)
-
-
8

3
(1)
-
-
2

197
(197)
-
-
8

418
(416)
-
-
4

417
(416)
-
-
10

576
(567)
-
-
25

130
(131)
-
-
3

608
(591)
-
-
40

94
(93)
-
-
23

70
(74)
-
-
18

256
(256)
-
-
1

219
(219)
-
-
4

44
(41)
-
-
13

195
(198)
-
-
12

1,375
(1,363)
-
-
526

592
(510)
-
-
84

36
(32)
-
-
15

173
(167)
-
-
24

264
(264)
-
-
-

4
(4)
-
-
-

148
-
-
-
148
Total restricted income funds
1,128		 8,343
(8,211)
-
-
1,260
Endowment funds
Gertrude R Clarke
242		 -
-
-
-
242
Frank Goddard Jackson
670		 -
-
-
-
670
Total endowment funds
912		 -
-
-
-
912
Total funds
187,830		 119,472
(102,502)
-
8,383
213,183

Details of the use of designated funds can be found in the reserves policy on page 23. Details of the use of endowment and restricted funds can be found in the accounting policy on page 23.

50

49 Dogs Trust

Annual Report 2021

Total funds (continued)
£000’s
Balance
1 January
2020		 Movement in Funds in 2020

Income
Expenditure
Transfers
Gains and
revaluations
Balance
31 December
2020
Unrestricted funds
Revaluation reserve
9,256
Designated funds
Rehoming centre development fund
46,265
Fund for fxed assets
83,379
Grants fund
1,597
IT strategyfund
1,500		 -
-
-
3,237
12,493
-
-
-
-
-
-
(14,341)
-
31,924
-
-
9,221
-
92,600
-
(1,272)
4,900
-
5,225

-
(595)
3,557
-
4,462
Total designated funds
132,741		 -
(1,867)
3,337
-
134,211
Free reserves
26,678		 101,970
(85,979)
(3,337)
(246)
39,086
168,675 101,970
(87,846)
-
2,991
185,790
Restricted income funds
Coronavirus Job Retention Scheme
-
Freedom
-
Hope
-
Dog School
-
Education
-
Puppy smuggling
-
Worldwide
-
Ballymena
8
Basildon
40
Bridgend
19
Canterbury
7
Cardif
71
Darlington
6
Evesham
1
Glasgow
6
Ilfracombe
11
Kenilworth
4
Leeds
28
London
21
Loughborough
16
Manchester
1
Merseyside
1
Newbury
6
Salisbury
9
Shoreham
8
Shrewsbury
1
Snetterton
9
West Calder
15
Cardif Capital Appeal
900
Darlington Capital Appeal
-
4,331
(4,331)
-
-
-

564
(297)
-
-
267

187
(95)
-
-
92

24
(24)
-
-
-

1
(1)
-
-
-

19
(4)
-
-
15

34
(34)
-
-
-

127
(127)
-
-
9

63
(90)
-
-
13

235
(211)
-
-
44

33
(33)
-
-
8

0
(71)
-
-
-

197
(195)
-
-
8

446
(445)
-
-
2

284
(282)
-
-
9

35
(31)
-
-
15

29
(29)
-
-
4

667
(671)
-
-
24

78
(77)
-
-
22

12
(6)
-
-
22

12
(12)
-
-
1

94
(90)
-
-
5

51
(46)
-
-
10

13
(7)
-
-
14

1,370
(863)
-
-
514

106
(106)
-
-
2

380
(378)
-
-
11

13
(11)
-
-
17

85
(985)
-
-
-

13
(13)
-
-
-
Total restricted income funds
1,188		 9,505
(9,565)
-
-
1,128
Endowment funds
Gertrude R Clarke
242		 -
-
-
-
242
Frank Goddard Jackson
670		 -
-
-
-
670
Total endowment funds
912		 -
-
-
-
912
Total funds
170,775		 111,475
(97,411)
-
2,991
187,830

16. Analysis of Group net assets between funds

Represented in 2021 by: Unrestricted
£000’s		 Restricted
£000’s		 Endowment
£000’s		 Total
£000’s
Tangible fxed assets 84,277 - - 84,277
Investments 100,531 148 670 101,349
Stock 449 - - 449
Debtors 26,113 - - 26,113
Cash at bank and in hand 19,475 1,112 242 20,829
Current liabilities (11,301) - - (11,301)
Provision for liabilities (8,553) - - (8,553)
Total net assets 211,011 1,260 912 213,183
Represented in 2020 by: Unrestricted
£000’s		 Restricted
£000’s		 Endowment
£000’s		 Total
£000’s
Tangible fxed assets 92,600 - - 92,600
Investments 73,583 - 670 74,253
Stock 548 - - 548
Debtors 30,603 - 0 30,603
Cash at bank and in hand 14,787 1,127 242 16,156
Current liabilities (15,638) - - (15,638)
Provision for liabilities (10,692) - - (10,692)
Total net assets 185,791 1,127 912 187,830

17. Operating leases

The Group and Charity had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:


for each of the following periods:
2021
2020
2021		 2020
£000’s
£000’s
£000’s		 £000’s
Land and Buildings
Motor Vehicles
Total		 Total
Within one year 1,081
268
1,348		 748
Between one and fve years 865
205
1,066		 1,243
After fve years 23
-
22		 46
1,969
473
2,436		 2,037

18. Grant commitments

As at 31 December 2021, the following expected future grant payments to partner organisations are expected, if conditions are met by the recipient as the grant falls due:


conditions are met by the recipient as the grant falls due:
2021 2020
£000’s £000’s
Within one year 279 3,007
Between one and fve years - 2,218
279 5,225

51 Dogs Trust

52

Annual Report 2021

19. Capital commitments

Council have authorised the following major development project expenditure over the next 5 years:

Redevelopment of centres Redevelopment of centres Total
Leeds Bridgend
£000’s		 Ballymena
£000’s		 West Calder
£000’s		 Merseyside
£000’s		 Salisbury
£000’s		 Glasgow
£000’s		 Other
£000’s		 £000’s
Authorised and contracted 150,000 - -
-		 - - - - 150,000
Authorised not contracted - 5,000,000 5,880,000
8,300,000		 8,500,000 352,000 1,950,000 11,000,000 40,982,000
**150,000 ** 5,000,000 5,880,000 8,300,000 8,500,000 352,000 1,950,000 11,000,000 41,132,000

20. Contingent liabilities

The Charity has given an indemnity to repay £1.9m (2020: £2.5m) related to legacy bequests, should the relevant estates be claimed against.

22. Contingent legacy income

In addition to the legacy income recognised in the SOFA, on the 31 December 2021 the Charity had been notified of 267 residuary legacies (2020: 249 residuary legacies) with a total estimated value of £16,875,000 (2020: £18,380,000). These legacies do not satisfy the criteria relating to probability and/or reliable estimate required by our accounting policy to recognise the income during the year. They are therefore disclosed here as a contingent asset.

23. Financial instruments

The Charity’s financial instruments comprise fixed asset investments (see note 10) measured at fair value through profit or loss and other financial assets which comprise cash, trade debtors and other debtors (see note 12) and financial liabilities which comprise trade creditors and other creditors (see note 13), measured at amortised cost.

The Charity uses foreign exchange forward contracts to manage its exposure to foreign currency exchange risks. The fair value of these instruments is calculated at the balance sheet date by comparison between the rate implicit in the contract and the exchange rate at that date. The relevant forward exchange rate used is sterling:euro. At 31 December 2021, the Charity had outstanding forward currency commitments of €2,000,000 at average rate of €1.16 to £1 with an unrealised loss of £47,000 (2020: €nil).

21. Related party transactions

In accordance with Financial Reporting Standard 102, the related party transactions entered into by the Charity are detailed below. All transactions that arose were in the normal course of business.

The Charity was invoiced £nil (2020: £217,000) for rehoming services provided by Dogs Trust Ireland CLG, a subsidiary of the Charity. Of this amount £nil (2020: £nil) was outstanding at the year end.

During the year a grant of £178,000 (2020: £nil) was provided to Dogs Trust Ireland CLG in the year to support its work. During the year, the Charity confirmed that this grant and the financial support previously provided to Dogs Trust Ireland CLG was no longer repayable. £489,000 (2020: £4,597,000) was granted to Dogs Trust Ireland CLG in respect to this. £7,500 (2020: £313,000) was owed to the Charity from Dogs Trust Ireland CLG at the year end.

The Charity invoiced £10,000 (2020: £10,000) for office services provided to Dogs Trust Promotions Limited, a subsidiary of the charity. The Charity was owed £792,600 (2020: was owed £323,000 by) by Dogs Trust Promotions Limited at the the year end.

24. Post balance sheet events

In February 2022 Russia invaded Ukraine causing a humanitarian and political crisis, as well as a global economic impact, giving rise to significant falls in the UK and global stock markets. The charity’s investment portfolio saw material unrealised losses after the year-end, reflecting the volatility of the global markets. The main portfolio value fell from £75m at 31 December 2021 to £69.5m at 28 February 2022, representing an 8% fall in market value. The investment portfolio is being managed as part of a long-term investment strategy and its performance is being closely monitored. At the time of this report, we do not expect the invasion of Ukraine to materially affect our planned activity.

In addition, Dogs Trust Worldwide-funded projects in Russia were suspended following the invasion and no further funds will be sent until further notice. Any unspent funds have been returned to Dogs Trust Worldwide. Dogs Trust Worldwide were funding one project in Ukraine at the time of the invasion which had to cease, with an agreement that any unspent funds are to be used as part of an emergency grant to set up a logistics platform to distribute pet food to shelters and groups within Ukraine.

The Charity invoiced £667,300 (2020: £430,000) for office services provided to Dogs Trust Worldwide, a subsidiary of the Charity. During the year the charity provided £4,243,000 (2020: £3,802,000) to Dogs Trust Worldwide to support its work. The Charity owed £126,800 (2020: £100,000) to Dogs Trust Worldwide at the the year end.

Grants totalling £274,600 (2020: £206,000) were paid to Dogs Trust USA, a non-profit entity (a registered 501 (c)(3) in the USA) and deemed subsidiary of Dogs Trust, by Dogs Trust Worldwide. Of this amount none was outstanding at the year end (2020 - none). Dogs Trust USA owed £nil (2020 - £nil) to Dogs Trust Worldwide at year end (2020 - £nil).

Grants totalling £649,000 (2020: £634,000) were paid to Soi Dog Foundation, a Charity whose trustees include Mr P Daubeny, who was a director of Dogs Trust Trustee Limited in 2020. Of this amount none was outstanding at the year end.

Grants totalling £305,000 (2020: £219,000) were paid to the University of Edinburgh. Prof D Argyle and Mrs S Murphy who were directors of Dogs Trust Trustee Limited in both years, are employees of the University of Edinburgh. Of this amount none was outstanding at the year end (2020 - none).

Grants totalling £1,096,000 (2020: £1,096,000) were paid to Mission Rabies, a Charity whose trustees include Mrs C Baldwin and Mr P Daubeny, who were directors of Dogs Trust Trustee Limited in both years. Of this amount none was outstanding at the year end (2020 - none).

53 Dogs Trust

54

Annual Report 2021

Thank you

Our staff and volunteers are the heart and soul of Dogs Trust. We are so lucky to have such talented and devoted teams across the organisation, whose passion for dog welfare is inspiring. Throughout 2021, we have seen our teams change the lives of hundreds of dogs and their owners around the world. A huge thank you to Team Dogs Trust.

We are very grateful to all our donors, volunteers, charitable trusts, and corporate partners for their wonderful contributions throughout the year. Specifically, we would like to thank Cottages.com and Hoseasons, staff and customers of HSBC UK, Petplan®, players of People’s Postcode Lottery, Radley London, The Telegraph’s Christmas Charity Appeal, MINI UK, Lily’s Kitchen, Tito’s Handmade Vodka, Le Chameau, PitPat, and Shark. We would also like to recognise the generous support of the BNA Charitable Incorporated Organisation, W G Harvey’s Discretionary Settlement, The RS Macdonald Charitable Trust, Petplan Charitable Trust, and Julia and Hans Rausing. Special thanks to the VIP Club members of Pets at Home and their Lifelines for feeding our dogs Wainwright’s dry dog food at our 21 UK rehoming centres for the ninth consecutive year.

How to help us

We rely on donations from the public to continue our work. If you’d like to support us, please consider leaving a gift in your will, sponsoring a dog or making a donation.

For more information please visit dogstrust.org.uk

Contacts

Registered address: Clarissa Baldwin House, 17 Wakley Street, London EC1V 7RQ Tel: 020 7837 0006

Where to find us

To find opening times and directions for any of our rehoming centres, please visit dogstrust.org.uk/our-centres

To find your nearest Dog School,

please visit dogstrust.org.uk/dogschool

To find your local Dogs Trust charity shop, please visit dogstrust.org.uk/shopping/charityshops

----- Start of picture text -----
Glasgow West Calder
Ballymena Darlington
Leeds
Merseyside
Manchester
Dublin
Loughborough
Shrewsbury
Kenilworth Snetterton
Evesham
London (Harefield)
Cardiff
Newbury
Bridgend Basildon
Salisbury Canterbury
Ilfracombe Shoreham
----- End of picture text -----

Image credits

Cover Paul Fears Page 1 Paul Fears Page 3 Richard Murgatroyd Page 4 Richard Murgatroyd Page 6 Phoebe Parsons, Dogs Trust Page 8 Paul Fears Left: Ella Bowden-Williams, Dogs Trust Page 10 Right: Lee Gladman Left: Amy Wing, Dogs Trust Page 11 Right: Dogs Trust Page 12 Olivia Hemingway Left: Dogs Trust Page 13 Right: Martin Phelps Page 14 Beth Walsh Left: © Bali Animal Welfare Association Page 15 Right: © Global Alliance for Animals and People Page 16 Dogs Trust Page 17 Fran Veale Page 18 Mission Rabies Page 20 Paul Fears Page 33 Paul Fears Page 55 Paul Fears Top: Dogs Trust Page 56 Left: James Lincoln Right: Amy Wing, Dogs Trust

External advisors

Auditors: BDO LLP, 55 Baker Street, London W1U 7EU

Investment advisors: Sarasin & Partners LLP, Juxon House, 100 St Paul’s Churchyard, London EC4M 8BU

Design: Anna Mackee

57 Dogs Trust

58

Annual Report 2021

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Registered charity numbers: 227523 & SC037843

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