**Company registered number: NI684295 Charity registered number: NIC108637**
## **ASSISTANCE DOGS (ADNI)**
**(Private company limited by guarantee without share capital)**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
**Tony Clarke**
53 Andersonstown Road Belfast BT11 9AG
## **ASSISTANCE DOGS (ADNI)**
|**CONTENTS**|**PAGE**|
|---|---|
|Reference and administrative details of the charity, trustees and||
|advisers|1|
|Annual Report of the Trustees|2-6|
|Independent Examiner Report|7-8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11-16|
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on 7 December 2021 and registered with the Charity Commission for Northern Ireland on 22 February 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
NI684295
## **Registered Charity number**
NIC108637
## **Registered office**
15 Connell Street Car Park Limavady Londonderry BT49 0DB
## **CHAIRPERSON**
Patricia Whyte
## **TRUSTEES**
Jean Bishop-Greentree Melanie M Fitzpatrick Helen McKenna Patricia Shirley Ann Whyte
## **INDEPENDENT EXAMINER**
## **Tony Clarke**
53 Andersontown Road Belfast BT11 9AG
1
**ASSISTANCE DOGS (ADNI)**
## (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Trustees' Annual Report (Incorporating the Director's Report)**
The Trustees present their annual report together with the financial statements of the company for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practices applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2019)
## **Structure, Governance and Trustees**
Assistance Dogs (ADNI) which is registered as a charity with the Charity Commission for Northern Ireland, was incorporated as a company limited by guarantee in Northern Ireland, registration number NI684295, with the objective of undertaking charitable activities for the benefit of the inhabitants of Northern Ireland.
## **Message from Chairperson**
I would like to take this opportunity to thank my fellow board members for all their help throughout the year and our staff Ms Pearl Montgomery, (Administration and Finance Manager), Mr Gary Jordan (Dog Trainer/Canine Therapy Facilitator).
I wish to thank our CEO/Project Coordinator Geraldine Mc Gaughey for all her hard work who has single handedly kept the charity running and her dedication and hard work has seen the charity go from strength. Working tirelessly to secure funding to keep the charity running.to this charity which I might add goes well beyond dedication, keeping all running smoothly without her experience knowledge and professionalism I am more than certain this charity would not be where it is today.
I would also like to thank our Vice-Chair Helen McKenna for her support throughout the past year.
Last but not least I would like to thank all our fosterers and volunteers for their hard work throughout the year which is a 24/7 commitment. They are truly exceptional people who give of their time without question and ADNI at Assistance Dogs NI cannot thank them enough. _Patricia Whyte_
## **Message from Vice-Chair**
This year has been marked with many successes, for which ADNI owe to the dedication of our staff, volunteers and Board members. The staff at ADNI work tirelessly to ensure our charity is the very best, often going beyond the call of duty. Without their hard work and commitment, ADNI would not have progressed and grown as we have.
Critical to our work is the role of volunteers to whom ADNI are extremely grateful. It takes a special person to be a volunteer, giving up their time, welcoming our dogs into their homes and training them so well to be assistance dogs.
A special word of thanks is given to our Board members, who have worked very hard to support ADNI in achieving its vision. On behalf of the Board, staff and volunteers, I would like to express our sincere thanks and appreciation to our Chairperson Shirley Whyte for her outstanding support and dedication to ADNI throughout the year.
_Helen Mc Kenna_
2
**ASSISTANCE DOGS (ADNI)**
## (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Message from Chief Executive Officer/Project Co-ordinator**
I would like to thank our ADNI Board members who work tirelessly behind the scenes and our Chairperson Shirley Whyte for all her hard work, enthusiasm and commitment to this charity.
What can I say about our fantastic volunteers other than without them this charity would not function. Without their commitment, dedication and their hard work throughout the year we would not have these wonderful life changing Assistance Dogs. On behalf of all the families who have received one of our life changing dogs THANK YOU. _Geraldine Mc Gaughey FdA in Integrative Counselling, MSc BM, MSc ABA, BSc Hons SW, CQSW_
_Chief Executive Officer/ Project Co-ordinator_
## **The Purpose of Assistance Dogs Northern Ireland**
Assistance Dogs NI (ADNI) was set up in 2011. We train and provide assistance dogs for children with autism and people with wheelchair mobility disabilities. We were registered with the Charity Commission on the 22nd February 2022.
In setting our objectives and planning our activities for the year the trustees of Assistance Dogs NI have given consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that our activities have helped to achieve the charity’s purposes and provide a benefit to our beneficiaries.
## **The Public Benefit of Assistance Dogs NI**
The two core beneficiaries of our work are:
Children who have a diagnosis of Autistic Spectrum Disorder (ASD) and their families. Individuals who are wheelchair users.
ADNI strives to ensure that we target beneficiaries from disadvantaged communities and groups. Our Public Benefit is provided by achieving our mission, aims and objectives.
ADNI meets its charitable objective of: The relief of those in need by reason of youth, age, illhealth, disability, financial hardship or other disadvantage.
This is demonstrated in a number of ways including:
- Relieving persons in need by reason of disability through training and providing assistance dogs
- to them.
- Improving the quality of life for children with ASD and their families.
- Improving the quality of life for individuals who are wheelchair users.
- Addressing challenging behaviour and reduce family stress.
- Reducing reliance on medication.
- Enhancing social skills, self-esteem and self-confidence for children and families.
- Improving access and mobility and promoting independence.
- Allowing children to express emotions and better articulate their needs.
- Facilitating together and learn.
- Raising awareness of ASD and physical disabilities.
3
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Annual Income**
ADNI is still without a main funder since our Reaching Out & Supporting Families fund ended on 31st December 2020.The charity continues to rely on the income. generated from our charity shop, grants, donations, fundraisers and our canine intervention programme. These income streams alone are not enough to sustain the great work that we do. Our canine Intervention programme is continuing to grow traction, and we have expanded the service to various Trust facilities and private companies throughout Northern Ireland.
## **Dog Training**
In April 2023 ADNI placed 8 new trainee school assistance/therapy dogs on the 11thApril 2023 they commenced their training on the 14th April 2023. These pups were trained under the supervision of our ADNI dog trainer by volunteer foster carers from the allocated schools.
Without advertising schools and Trust facilities have heard about the great work that ADNI undertaking within NI.
## **Queen’s University Student Placements**
Once again ADNI was able to facilitate two successful placements from Queen’s University Belfast
## **Probation NI Wellbeing Conference Culloden Hotel**
ADNI was invited to have a stall at the Probation Staff Event “Support our staff to provide a trauma informed service” on the 28th March 2023
## **Assistance Dogs NI Charity Shop**
Recent ground-breaking research published by the Charity Retail Association has found that “Every £1 spent in charity shops is returned seven-fold in social value, their pioneering research finds.”
You can add up the takings at the till factor in your running costs however, this is not a true reflection of the impact charity shops have within their communities. What price can you put on the social value generated by the charity shops? Unfortunately, success is measured and driven by figures without looking at the charity shops community spirt, compassion, confidence and the joy of giving back.
The Charity Retail Association has looked at the social values charities generate and for the first time ever expressed the social value in monetary terms. Their results are illuminating. Every £1 spent in UK charity shops generates £7.35 in social value – a remarkable seven-fold return in investment. It means a total of £75.3 billion of social value was generated by UK charity shops in 2022, far exceeding the amount raised by selling the goods on the shelves. The researchers found that almost half of the total social value was about giving back either to others (29%) or to the planet (20%).
Social interactions at charity shops are also hugely valuable. In fact, 20% of the total social value generated is through customers and donors feeling met by friendly and compassionate charity shop staff; and 9% is about feeling part of a community
4
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Assistance Dogs NI Charity Shop continued…**
Assistance Dogs NI is proud to report that our charity shop continues to be well supported, and our volunteers and staff are playing their part within and our community and generating our own social value as well.
Unfortunately, ADNI is still not in a position to re-open the waiting lists anytime soon, they still remain closed since 2nd September 2016, nine months into year one of our Reaching Out & Supporting Families Grant. ADNI still receive enquires for our fully trained assistance dogs for autism and full-time disability assistance dogs.
However, delivering canine intervention in schools and the presence of full-time school’s assistance dogs is occurring and will continue to occur ADNI knows that there are children within the province obtaining some level of support through our dogs. One day it will be the norm that all schools in Northern Ireland will have at least one “waggy tail member of staff” on their books.
## **Going Concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
## **Financial Review**
The results for the period ended 31 December 2023 are set out on pages 9 and 10 of the financial statements.
The total income for the period ended 31 December 2023 amounted to £148,545 (2022:117,550)
The total expenditure was £148,289 (2022:148,289)
The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to fulfil their obligations. The charity held £105,773 in reserves at the period end.
5
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Reserves Policy**
The income of the Company is considered adequate and the risks associated with any significant reduction in income is regarded as unlikely. The Trustees are satisfied with the current level of reserves at the present time. The Trustees are reviewing the Reserves Policy in the current period.
## **Trustees' responsibilities statement**
The Trustees (who are also directors of Assistance Dogs (ADNI) for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard (United Kingdom Generally Accepted Accounting Practice)
Company law requires the trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the income resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP;
- Make judgments and accounting estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transaction and disclose with reasonable accuracy at any time the financial position of the charitable company and the enable them to ensure that the financial statements comply with the Companies Act 2019. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Assistance Dogs (ADNI) is a company limited by guarantee by its Memorandum and Articles of Association. Each members liability is limited to an amount not exceeding £1.
This report was approved by the Trustees, on …...................... and signed on behalf by:
Patricia Whyte
Trustee
6
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASSISTANCE DOGS (ADNI)**
I report on the financial statements of the company for the period ended 31 December 2023 which are set out on pages 9 and 10.
This report is made solely to the company's Trustees, as a body in accordance with section 65(3)(a) of the Charities Act Northern Ireland 2008 and regulations made under section 66 of the Act. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work of this report.
## **Respective responsibilities of trustees and examiner**
As the company's Trustees (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the company is not subject to audit under company law, and is eligible for Independent examination.
It is my responsibility to:
- examine the accounts under section 65 of the Charities Act
- follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner's report**
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
## **Independent examiner’s statement**
My role is to state whether any material matters have come to my attention giving me cause to believe:
- 1 That accounting records were not kept in accordance with section 63 of the Charities Act
- 2 That the accounts do not accord with those accounting records
- 3 That the accounts do not comply with the accounting requirements of the Charities Act
- 4 That there is further information needed for a proper understanding of the accounts to be reached.
7
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASSISTANCE DOGS (ADNI) (continued)**
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Tony Clarke Date: 53 Andersonstown Road Belfast BT11 9AG
8
## **ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT**
|**Note**
2
Charitable Activities
3
Charitable Activities
5
**Reconciliation of Funds**
**Total funds brought forward**
12
**Total Funds carried forward**
11
**Net income/(expenditure)**
**Transfers between funds**
**Net movement in funds**
**Expenditure on:**
**Total Expenditure:**
**Income from:**
**Total Income**
Generated Funds|**Period to**
**Unrestricted**
**Restricted**
**31-Dec-23**
**Funds**
**Funds**
**TOTAL**
**£**
**£**
**£**
1,150
-
**1,150**
135,151
12,245
**147,396**
**136,300**
**12,245**
**148,545**
145,164
12,245
**157,409**
**145,164**
**12,245**
**157,409**
(8,863)
-
**(8,863)**
-
-
-
(8,863)
-
**(8,863)**
114,637
-
**114,637**
105,773
-
**105,773**|**Year to**
**31-Dec-22**
**TOTAL**
**£**
144
117,406|
|---|---|---|
|||**117,550**|
|||148,289|
|||**148,289**|
|||(30,739)
-|
|||(30,739)|
|||145,376|
|||114,637|
The statement of financial activities includes all gains and losses recognised in the period.
All incoming resources and resources expended derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on page 11 to 16 form and integral part of these accounts
9
## **ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital)
## TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
|**2023**
**Note**
**£**
-
-
Debtors
**7**
-
-
113,376
114,997
113,376
114,997
**Liabilities**
**8**
(7,603)
(360)
105,773
**105,773**
**Funds**
Restricted
**11**
-
Unrestricted
**11**
105,773
**TOTAL FUNDS**
**11**
**105,773**
**Net Current Assets**
Creditors:amounts falling due within one year
**Net assets**
**BALANCE SHEET**
**As at 31 December 2023**
**Current Assets**
Tangible Assets
**Fixed Assets**
Cash at bank & Other||**2022**|
|---|---|---|
|||**£**
-|
||-
114,637||
||**114,637**||
||-
114,637||
||**114,637**||
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the period ended 31 December 2023.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its incoming resources and application of resources, including its income and expenditure, for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board directors on ….......... and were signed on their behalf by:
## Patricia Whyte Trustee
The notes on page 11 to 16 form and integral part of these accounts
10
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **NOTES TO THE ACCOUNTS**
## **1 Accounting policies**
## **Charity information**
Assistance Dogs (ADNI) is a private company limited by guarantee incorporated in Northern Ireland. The registered office is: 15 Connell Street Car Park, Limavady, Londonderry, BT49 0DB
## **1.1 Accounting convention**
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
11
**ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **NOTES TO THE ACCOUNTS (continued)**
## **1.4 Incoming resources (continued)**
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
## **1.5 Resources expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.
The charity is below the charity audit threshold and therefore is exempt from reporting expenditure on an activity basis. The charity has opted to report by the nature of expenditure rather than on an activity basis.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Capital 50 years straight-line Equipment 25% reducing balance
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously
12
**ASSISTANCE DOGS (ADNI)**
## (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **NOTES TO THE ACCOUNTS (continued)**
## **1.9 Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## **1.10 Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **1.11 Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
## **1.12 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.13 Critical accounting estimates and judgements**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
13
## **ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital)
## TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
## **NOTES TO THE ACCOUNTS (continued)**
|**2 **
**3 **
**4 **|**Income from Generated funds**
**2023**
**2022**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
**TOTAL**
£
£
**£**
£
Bank Interest
1,150
-
**1,150**
144
**Totals 2023**
**1,150**
**-**
**1,150**
**144**
**Totals 2022**
**144**
**-**
**144**
**Income from Charitable Activities**
**2023**
**2022**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
**TOTAL**
£
£
**£**
£
Insurance Claims
6,502
-
**6,502**
12,675
Grants
-
12,245
**12,245**
-
Charitable activity income
76,214
-
**76,214**
83,177
Donations
52,435
-
**52,435**
21,554
**Totals 2023**
**135,151**
**12,245**
**147,396**
**117,406**
**Totals 2022**
**117,406**
**-**
**117,406**
**Staff Costs and Numbers**
**2023**
**2022**
£
£
Gross Wages and Salaries
95,183
93,737
95,183
93,737
No employee received emoluments of more than £60,000 (2022: None)
The average monthly number of employees during the year, calculated on the basis of full time
equivalents, was as follows:|**2022**|
|---|---|---|
|||**TOTAL**
£
144|
|||**144**|
|||**2022**|
|||**TOTAL**
£
12,675
-
83,177
21,554|
|||**117,406**|
|||**2022**|
|||£
93,737|
|||93,737|
|**2023**|**2022**|
|---|---|
|Number|Number|
|3|3|
14
## **ASSISTANCE DOGS (ADNI)**
(Private company limited by guarantee without share capital)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
## **NOTES TO THE ACCOUNTS (continued)**
## **5 Expenditure**
Analysis of resources expended
|**Charitable Activities**
Dog purchases, vet bills upkeep
Wages
Staff mileage & Expenses
Shop costs
Rent, Utilities and Repairs
Insurance
Telephone & Postage
Volunteer expenses
Professional fees
Subs/Training
Admin, Advertising & website
Bank Fees
Office expenses
**Totals 2023**
**Totals 2022**|**2023**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
21,528
12,245
**33,773**
95,183
-
**95,183**
-
-
**-**
-
-
**-**
11,785
-
**11,785**
2,994
-
**2,994**
2,307
-
**2,307**
3,597
-
**3,597**
3,418
-
**3,418**
1,311
-
**1,311**
-
-
**-**
199
-
**199**
2,840
-
**2,840**
**145,164**
**12,245**
**157,409**
**148,289**
**-**
**148,289**|**2022**|
|---|---|---|
|||**TOTAL**
£
17,868
93,737
1,036
402
13,157
11,092
2,004
5,393
2,419
-
470
159
552|
|||**148,289**|
||||
## **6 Trustees remuneration & expenses**
During the period, no Trustees received any remuneration. During the period, no Trustees received any benefits in kind.
During the period, no Trustees received any reimbursement of expenses.
## **7 Debtors**
|**8 **|Grants Receivable
**Creditors: amounts falling due within one year**
Trade Creditors
Accruals and Deferred Income||
|---|---|---|
||||
15
## **ASSISTANCE DOGS (ADNI)**
## (Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
## **NOTES TO THE ACCOUNTS (continued)**
## **9 Independent examiner's remuneration**
The independent Examiner's remuneration amounts to an Independent Examination fee of £360 (2022: 360.00).
## **10 Related party transactions**
There were no related party transactions during the period.
## **11 Statement of funds - current period**
|**12 **|**Restricted funds**
Restricted funds
**Total restricted funds**
**Unrestricted funds**
General funds
**Total of funds - current period**
**Statement of fund- prior year**
**Total Unrestricted funds**
**Total of funds - prior year**
Total restricted funds
Total unrestricted funds|Balance at
01 January
2022
Income
Expense
Transfer
in/out
**Balance at**
**31**
**December**
**2023**|
|---|---|---|
|||£
£
£
£
**£**
-
12,245
(12,245)
-
-|
|||**-**
**12,245**
**(12,245)**
**-**
**-**
114,637
148,545
(145,164)
-
**118,018**|
|||**114,637**
**148,545**
**(145,164)**
**-**
**118,018**|
|||**114,637**
**160,790**
**(157,409) -**
**118,018**|
|||Balance at
07
December
2021
Income
Expense
Transfer
in/out
**Balance at**
**31**
**December**
**2022**|
|||-
-
-
-
**-**
145,376
117,550
(148,289)
-
114,637|
|||**145,376**
**117,550**
**(148,289)**
**-**
**114,637**|
16