2022-12-31-accounts - Canine Partners For Independence

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Trustees						Dr C M Eiwood MA Vet MB MSc	Dr C M Eiwood MA Vet MB MSc	Dr C M Eiwood MA Vet MB MSc
						MS PhD FRCVS (Chair)
						Rabbi G D Schulman		BScMA
						FCIPD (Vice Chair)
						Mrs C D Hoare BSc		MBA
						(Honorary Treasurer)
						MrJP Flint			(Retired 12May 2022)
						Mrs C E Graham
						Ms J MHiiiMA(Oxon)
						Lady SRankin			(Retired 12 May 2022)
						Mr W M Richardson		MCICM	(Retired 12 May 2022)
						Mrs J LStaunton BSc(Hons) MA			(Retired 12 May 2022)
						FCIPD
						Mr D BBrady			(Appointed	12May 2022 and	resigned	17
									November	2022)
						Mr NJ Sydenham	BSc(Econ)		(Appointed	12 May 2022)
						MrJ CW Harkness			(Appointed	12 May 2022)
Senior Management				Team:
Chief Executive						IVlrs N Martin BVScMRCVS			(Resigned	June 2022)
						Mr A E R Lochrane			(Appointed	5December 2022)
Director of	Operations					Mr R Smith BSC(Hons) MBA
Director of	Marketing			& Income		Mrs TNorton-Tuck	BA(Hons) DipM DipIDM FIDM
Generation
Director of	Finance 8			Resourses		Mr C Murray			(Retired 28 February 2022)
						Mr GJones BScFCCA			(Appointed	10January 2022)
Director of	People					Mrs LEldred			(Appointed	10January 2022)
Secretary						Mr GJones BScFCCA
Charity number			(England		and	803680
Wales)
Charity number			{Scotland)			SC039050
Company	number					02516146
Registered	office					Canine Partners
and Southern		Training Centre				Mill Lane
						Heyshott			Tel:03456580480
						West Sussex			E-Mail:info@caninepartners.		org
						GU29 OED			Website: www. caninepartners.		org.uk
Auditor						Moore (South) LLP
						City Gates
						2-4 Southgate
						Chichester
						West Sussex
						PO198DJ

		Page
Chair's Review		1-2
Trustees' report		3-13
Independent auditor's	report	14-17
Statement offinancial	activities	18
Balance sheet
Statement ofcash flows		20
Notes to the financial	statements	21-35

Questions:
Ke Evaluation Question											e ofKEQ
o what extent is Canine	Partners	providing		high	quality		training,		welfare and support	for ou	Quality	and
Do s and Partners?											a roach/mode)
owhat extent are we creating conditions			where partners				and	dogs	can live life to the fullest?		Process	and
											outcome
Towhat extent is Canine	Partners	over time,		listening,		learning		and	using evidence to	improve	Approach	and
ur services to meet our	artners	needs									pl'ocess

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				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2022	2022	2022	2021	2021	2021
			Notes	E		E	E	E	E
income from:
Donations and	legacies		2	3,076,528	168,640	3,245,168	2,744,032	340,622	3,084,654
Other trading activities			3	8,945		8,945	17,317		17.317
investments			4	7,242		7,242	985		985
Total income				3,092,715	168,640	3,261,355	2,762,334	340,622	3,102,956
Ex enditure on:
Raising funds				947,849		947,849	578,953	4,013	582,966
Charitable activities			6	2,451,886	334,543	2,786,429	2,279,788	458,271	2,738,059
Total expenditure				3,399,735	334,543	3,734,278	2,858,741	462,284	3,321,025
Net outgoing	resources
before transfers				(307,020)	(165,903)	(472,923)	(96,407)	(121,662)	(218,069)
Gross transfers	between
funds				25,817	(25,817)
Net expenditure		for the	year/
Net movement	ln funds			(281,203)	(191,720)	(472,923)	(96,407)	(121,662)	(218,069)
Fund balances	at	1 January
2022				5,005,438	3,690,773	8,696,211	5,101,845	3,812,435	8,914,280
Fund balances	at 31
December 2022				4,724,235	3,499,053	8,223,288	5,005,438	3,690,773	8,696,211

				2022		2021
			Notes			R
Fixed assets
Tangible assets			10	6,054,711			6,199,970
Current assets
Stocks			11	10,231		52,436
Debtors			12	462,281		567,962
Cash at bank and	in	hand		2,302,131		2,600,442
				2,7?4,643		3,220,840
.Creditors: amounts		falling due within
one year			14	(311,610)		(300,166)
Net current assets				2,463,033			2,920,674
Total assets less	current liabilities			8,517,744			9,120,644
Creditors: amounts		falling due after
more than one year				(294,456)			(424,433)
Net assets				8,223,288			8,698,211
Income funds
Restricted funds				3,499,053			3,690,773
Unrestricted funds	-	eneral
Designated funds				1,861,548		1,861,548
General unrestricted		funds		2,862,687		3,143,890
				4,724,235			5,005,438
				8,223,288			8,696,211
The notes on pages 21 to 35form part of			these financial statements
Th n cial slatem		n swere approve	y the Trustees on .....~.............		g 2.
Dr C M Elwood MA	Vet MSc MS PhD		FRCVS	Rabbi 8 DSchulrnanBSc	MA
(Chair)
Trustee				Trustee

						2022		2021
					Notes			f
Cash flows from operating			activities
Cash (absorbed by)/generated			from		23
operations							(131,348)		148,900
Investing	activities
Purchase	oftangible fixed assets					(44,488)		(56,747)
Proceeds	from disposal oftangible fixed
assets								1,965
Investment	income received					7,242		985
Net cash	used in investing		activities				(37,246)		(53,797)
Financing	activities
Repayment	ofbank loans					(129,717)		(627,243)
Net cash	used in financing		activities				(129,717)		(627,243)
Net decrease in cash and		cash equivalents					(298,311)		(532,140)
Cash and	cash equivalents	at beginning		ofyear			2,600,442		3,132,582
Cash and	cash equivalents		at end ofyear				2,302,131		2,600,442
The notes	on pages 21 to 35		form part ofthese		financial	statements.

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Grants receivable for
core activities
CJRS furiough scheme	13,350	13,350
CBILSloan interest	6,043	6,043
	19,393	19,393

Unrestricted	Unrestricted
funds	funds
general	general
2022	2021
	F
8,945	17,317

		Unrestricted	Unrestricted
		funds	funds
		general	general
		2022	2021
			E
Interest	receivable	7,242	985

				Unrestricted	Unrestricted	Restricted	Total
				funds	funds	funds
				general	general
				2022	2021	2021	2021
					f	f	E
Fundraisin	and	ublicit
Workforce costs				612,417	448,240	2,670	450,910
Depreciation	and	impairment		6,701	4,473	732	5,205
Transport				5,275	6,728		6,728
Office and site facilities				26,809	29,424		29,424
Equipment	repairs, maintenance		and hire	35,220	15,798		15,798
Fundraising	and marketing			62,227	51,873	611	52,484
Communications				40,554	13,080		13,080
Support costs				152,003
Fundraising	and p	ublicity		941,206	569,616	4,013	573,629


Raising		funds					(Continued)
Tetrad'a	aaala
Operating		charity	shops	6,643	8,116		8,116
Function		costs			1,221		1,221
Trading	costs			6,643	9,337		9,337
				947,849	578,953	4,013	582,966

				Charitable	Charitable
				Expenditure	Expenditure
				2022	2021
				f	E
Workforce costs				1,549,139	1,810,098
Depreciation	and impairment			180,658	148,698
Transport				170,958	143,055
ONce and site facilities				78,513	96,856
Equipment	repairs,	maintenance	and hire	45,137	56,352
Operations				371,985	309,248
Fundraising	and marketing			2,820	6,536
Communications				3,170	43,033
				2,402,380	2,613,876
Share ofsupport costs (see note			7)	372,147	116,183
Share ofgovernance		costs (see	note 7)	11,902	8,000
				2,786,429	2,738,059
Analysis by fund
Unrestricted	funds —general			2,451,886	2,279,788
Restricted funds				334,543	458,271
				2,786,429	2,738,059

Support costs	Support costs
		Support	Governance	2022	Support		Governance	2021
		costs	costs f.	E	costs f		costs f
Workforce	costs	446,774		446,774	64,085			64,085
Depreciation		2,388		2,388	2,603			2,603
Transport		3,767		3,767	2,329			2,329
ONce and	site facilities	40,449		40,449	16,048			16,048
Equipment	repairs,
maintenance and hire		8,730		8,730	7,209			7,209
Fundraising	and
marketing		731		731
Communications		161		161	165			165
Finance and governance
costs		2'l,150	11,902	33,052	23,744		8,000	31,744
		524,150	11,902	536,052	116,183		8,000	124,183
Analysed between
Fundraising		152,003		152,003
Charitable	activities	372,147	11,902	384,049	116,183	'	8,000	124,183
		524,150	11,902	536,052	116,183		8,000	124,183

The averag	e monthly number ofemployees during the	year was:
		2022	2021
		Number	Number
Charitable	activities	42	49
Generating	funds	17	12
Support and governance		9	7
Total		68	68

Employees					(Continued)
Employment costs				2022	2021
				E	E
Wages and salaries				2,186,293	1,924,168
Social security costs				205,573	172,894
Other pension costs				88,597	72,875
				2,480,463	2,169,937
The number ofemployees	whose annual	remuneration	was more than f60,000
is as follows:
				2022	2021
				Number	Number

Tangible fix	ed assets
			Freehold	ITequipment	Motor	vehicles	Equtpment	Total
			buildings
			f
Cost
At 1 January	2022		7,310,667	53,552		145,680	180,798	7,690,697
Additions			18,418	18,671			7,399	44,488
Disposals				(1,124)		(10,951)	(49,548)	(61,623)
At 31 December 2022			7,329,085	71,099		134,729	138,649	7,673,562
Depreciation	and impairment
At 1 January	2022		1,195,978	23,904		92,347	178,498	1,490,727
Depreciation	charged	in the year	136,213	33,508		16,424	3,602	189,747
Eliminated in	respect ofdisposals			(1,124)		(10,951)	(49,548)	(61,623)
At 31 December 2022			1,332,191	56,288		97,820	132,552	1,618,851
Carrying amount
At 31 December 2022			5,996,894	14,811		36,909	6,097	6,054,711
At 31 December 2021			6,114,689	29,648		53,333	2,300	6,199,970

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11	Stocks
				2022f	2021 E
	Dog food, medicine		and equipment	3,3/6	37,237
	Promotional	material		6,855	15,199
				10,231	52,436
12	Debtors
				2022	2021
	Amounts falling due within one year:				E
	Other debtors			428,652	531,239
	Prepayments	and accrued income		33,629	36,723
				462,281	567,962
13	Loans and overdraffs
				2022	2021f
	Bank loans			424,174	553,891
	Payable within one year			129,718	129,458
	Payable after	one year		294,456	424,433

Creditors: amounts	falling due within one year
		Notes	2022	2021f
Bank loans		13	129,718	129,458
Other taxation and social security			47,504	46,351
Trade creditors			83,944	71,528
Accruals and deferred	income.		50,444	52,829
			311,610	300,166
Creditors: amounts	falling due after more than one year
			2022	2021
		Notes
Bank loans		13	294,456	424,433

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			Movement		Movement
			in funds		in funds
		Balance at	Incoming	Balance at	Incoming	Balance at
		1January	resources	1 January	resources	31
		2021		2022		December
		f.	f		f	202jl
Designated	Fund	1,861,548		1,861,548		1,861,548
		1,861,548		1,861,548		1,861,548

Analysis ofnet assets between	funds
		Unrestricted		funds			Unrestricted		funds
		General	Designated		Restricted		General	Designated		Restricted	Total
		funds		funds	funds		funds		funds	funds
		2022		2022	2022	2022	2021		2021	202'I	2021
		6		6	6	6	6			f	F
Fund balances at 31 December	2022 are
represented by;
Tangible assets		2,721,150		-	3,333,561	6,054,711	2,725,284			3,474,686	6,199,970
Current assets/(liabilities)		435,993	1,861,548		165,492	2,463,033	843,039	1,861,548		216,087	2,920,674
Long term liabilities		(294,456)		-	-	(294,456)	(424,433)		-	-	(424,433)
		2,862,687	1,861,548		3,499,053	8,223,288	3,143,890	1,861,548		3,690,773	8,696311

	2022	2021
	E
Within one year	29,645	50,397
Between two and five years	7,334	36,894
	36,979	87,291

		2022	2021f
Aggregate	compensation	335,831	277,632

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23	Cash generated from	operations						2022	2021
	Deficit for the year							(472,923)	(218,069)
	Adjustments for:
	Investment income recognised in		statement		of	financial	activities	(7,242)	(985)
	Depreciation and impairment oftangible			fixed assets				189,747	156,506
	Movements in working	capital:
	Decrease in stocks							42,205	3,110
	Decrease in debtors							105,681	260,144
	Increase/(decrease) in	creditors						11,184	(51,806)
	Cash (absorbed by)/generated		from operations					(131,348)	148,900

Analysis ofchanges	in net funds
		At 1January	Cash flows	At 31December
		2022		2022
			E
Cash at bank and in hand		2,600,442	(298,311)	2,302,131
Loans falling due within	one year	(129,458)	(260)	(129,718)
Loans falling due after	more than one year	(424,433)	129,977	(294,456)
		2,046,551	(168,594)	1,877,957