Company registered number: N1684295 Charity registered number: NIC108637 ASSISTANCE DOGS (ADNI) {Private CLynpany limited by gu•rantet without sh•re ¢apitsll TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Tony Clarke 53 Andersonstown Road Belfast BTII 9AG
ASSISTANCE DOGS (ADNI) CONTENTS PAGE Reference and administrative details of the charity, trustees and advlsers Annual Report of the Trustees Independent Examiner Report Statement of Financial Activities 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 Dlrector's Report STRUCTURE. GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document, a Memorandurn and Articles of Association, and constitute5 a limited company, limited by guarantee, as defined by the Companies Act 2(7)6. 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 Reglstered Company number N1684295 Reglstered Charlty number NIC108637 Re8lstered office 15 Connell Street Car Park Limavady Londonderry BT49 ODB CHAIRPERSON Patricia Whyte TRUSTEES Jean Bishop-Greentree Melanie M Fitzpatrick Helen McKenna Patricia Shirley Ann Whyte INDEPENDENT EXAMINER Tony Clarke 53 Andersontown Road Belfast BTII 9AG
ASSISTANCE LYOGS IADNI) (private Company Ilmlted by guarantee without share ¢apit311 TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees, Annual Report Ilncorporatlng the Dlrector's Report) The Trustees present their annual report together with the financial statements of the company for the year ended 310ecember 2023. The financial statement5 have been prepared in accordance with the accountlng pollcies set out in note I to the financial statement5 and comply with the company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practlces applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}" (as amended for accountin8 perlods commencinRfrom l January 20191 Structure, Governance and Trustees Asslstance Dogs IADNII which is registered as a charity with the Charlty Cornmlsslon for Northern Ireland, was incorporated as a company limited by guarantee in Northern Ireland, registration number N1684295, with the objective of undertaking charitable activities for the benefit of the Inhabitants of Northern Ireland. Message from Chalrperson I would like to take this opportunlty to thank my fellow board members for all their help throughout the year and our staff Ms Pearl Montgomery, (Administration and Flnance Manager), Mr Gary Jordan IDog Trainer/Canine Therapy Facilitator). I wish to thank our CEOIProject Coordinator Geraldine Mc Gaughey for all her hard work who has slngle handedly kept the charity ru nning and her dedication and hard work has seen the charity go from strength. Working tirelessly to secure fund ing to keep the charity running.to this charity which I might add 8oes well beyond dedication, keeping all running smoothly without her experience knowledge and professionallsm l am more than certain thls charlty would not be where It Is today. I would also Ilke to thank our Vice-chalr 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 2417 commitment. They are truly exceptional people who give of their tlme without question and ADNI at Assistance Dogs Nl cannot thank them enough. Potricia Whyte Message from Vlce-chalr This year has been marked with many successes, for whlch AONI 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. Crrtical 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, welcomin8 our dogs Into their homes and tralnln8 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 appreclatlon to our Chairperson Shirley Whe for her outstanding support and dedication to ADNI throughout the year. Helen Mc KennG
ASSISTANCE DOGS {ADNI) (Private company limited by guarantee without share capital) TRU5TEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees, Annual Report (Incorporating the Director's Report) Mes5a8e from Chief Executlve Officer/ProJect Co-ordlnator I would like to thank our ADNI Board member5 who work tirelessly behind the scene5 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 recelved one of our life changin8 dogs THANK YOU. Geraldine Mc Gaughey FdA In Integrative Counselling, MSC BM, Msc ABA, 8Sc Hons SW, cosw Chief Executive Officer/ Projert Co-ordinator The Purpose of Asslstance Dogs Northern Ireland Asslstance Dogs Nl (ADNII was set up in 2011. We traln and provlde assistance dogs for children with autism and people with wheelchair mobility disabilities. We were registered with the Charity Commisslon on the 22nd February 2022. In setting our objectives and planning our activities for the year the trustees of Assistance Dogs Nl have given consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that our activities have helped to achleve the charity's purposes and provide a benefit to our beneficiaries. The Publlc 8eneflt of Asslstance Dogs Nl The two core beneflciaries of our work are,. Children who have a diagnosis of Autistic Spectrum Disorder IASD) 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, ill- health, disability, financial hardship or other disadvantage. This is demonstrated in a number of ways including: Relleving persons In need by reason of disabillty through training and provlding assistance do85 to them. Improving the qualtty of lrfe for children with ASD and their famllles. Improving the quality of life for Indlviduals who are wheelchair users. Addressing challenging behaviour and reduce family stress, Reducing reliance on medication. Enhancing social skills. 5elf-e5teem and self-confidence for children and families. Improving access and mobility and promoting independence. Allowing children to express emotions and better articulate thelr needs. Facilitatin8 together and learn. Raising awareness of ASD and physical disabilities.
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. 1)08 Tralnlng In April 2023 ADNI placed 8 new trainee school assistance/therapy dogs on the IlthApril 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 Nl. Queen's Unlverslty Student Placements Once again ADNI was able to facilitate two successful placements from Queen's University Belfast Probatlon Nl Wellbeln8 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 Nl 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 runnlng 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 sellin8 the goods on the shelve5. The researchers found that almost half of the total social value was about giving back either to others129%1 or to the planet120Yol. 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
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 Nl Charlty Shop contlnued... Assistance Dogs Nl is proud to report that our charity shop continues to be well supported, and our volunteers and staff are playing their part withln and our community and generating our own social value a5 well. Unfortunately, ADNI is still not in a positlon 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 wlthln 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. Golng 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 thls 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. Financlal Revlew 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 {2022:117,5501 The total expenditure was £148,28912022:148,2891 The Trustee5 consider that the unrestrlcted funds of the charlty Is sufflcient and adequate to fulfil their obligations. The charity held £105,773 in reserves at the period end.
ASSISTANCE DOGS (ADNI) {Priv3te company Ilmited by guarantee without share capitall TRUSTEES, REPORT AN D 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 Reserve5 Policy in the current period. Trustees, responslbllltles statement The Trustees (who are also directors of Assistance Dogs (ADNI) for the purposes of company lawl 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 flnanclal 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 consi5tentlv Observe the methods and principles in the Charlties 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 suff icient 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 (ADNII is a company limited by guarantee by its Memorandum and Articles of Association. Each members liability is limited to an amount not exceeding El. This report was approved by the Trustees, on and signed on behalf by.. Patrici Trustee hyte
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'5 REPORT TO THE TRUSTEES OF A5515TANCE 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 wlth section 65(3llal 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 l am required to State to them in an independent examiner'5 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 Trustee5 a5 a body, for my work of this report. Respertlve responslbllltles of trustees and examlner As the company's Trustees land also the directors of the company for the purpose of company lawl 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 subjert 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 6519llbl of the Charities Act state whether particular matters have come to my attention. Basls of Independent Examlner's report I have examined your charity accounts as required under sertion 65 of the Charities Act and my examination was carried out in accordance with the general dirertions given by the Charity Commission for Northern Ireland under section 65{9llb) of the Charitles Act. My examination included a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It wa5 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 examlnerfs statement My role is to state whether any material matters have come to my attention giving me cause to believe. That accounting records were not kept in accordance with section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further information needed for a proper understanding of the accounts to be reached.
ASSISTANCE DOGS (ADNI) IPrivate company limited by guarantee without share c3Pitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASSISTANCE DOGS IADNI) (continued) I have completed my examination and have no concerns in respect of the matters (11 to14} listed above and, in connertion with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. IS.10 L* Tony Clarke 53 Andersonstown Road Belfast BTII 9AG Date:
ASSISTANCE DOGS (ADNI) IPrivate company limited by 8uarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS OR THE YEAR ENDED 31 DECEMBER 2023 STATEMENT OF FINANCIAL ACTivrriES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT Perlod to Year to Unrestrlrted Restrlcted 31-Dec-23 31-Dec-22 Funds Funds TOTAL TOTAL Note Income from: Generated Funds Charitable Activities 1,150 135,151 1.150 147.396 144 117,406 12,245 Total Income 136,300 12.245 148.545 117,550 Expendlture on: Charltable Activlties 145,164 12,245 157,409 148,289 Total Expendlture: 145,164 12,245 157,409 148,289 Net Incomel(expendlture) 18,863) 18.8631 {30,739} Transfers between funds Net movement In funds 8,863 8,863 30,739} Reconclllatlon of Funds Total funds brought forward 12 114,637 114,637 145,376 Total Funds carrled forward 11 105,773 105,773 114,637 The Statement of financial activities includes all gains and1055es recognised in the period, All incoming resources and resources expended derive from continuing activities. The statement of financial activities also complies Wlth 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
ASSISTANCE DOGS (ADNI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 BALANCE SHEET A5 at 31 December 2023 2023 2022 Note Flxed Assets Tangible Assets Current Assets Debtors Cash at bank & Other 113,376 113,376 114,997 114,997 Llabllltles Creditors: amounts fallin8 due within one year 17,603} {360 Net Current Assets 105,773 114,637 Net assets 105,773 114,637 Funds Restricted Unrestricted 11 11 105,773 114,637 TOTAL FUNDS 11 105,773 114,637 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 charlty keeps accounting records whlch comply with section 386 of the Att and for preparing financial statements which give a true and fair vlew 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 Companles 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 provlsions 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 Wh Trustee The notes on page 11 to 16 form and integral part of these accounts io
ASSISTANCE DOGS (ADNI {Private company limited by guarantee without Share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 NOTESTO THE ACCOUNTS l Accounting policies Charlty Information Assistance Dogs IADNII is a private company limited by guarantee incorporated in Northern Ireland. The registered off ice is: 15 Connell Street Car Park, Limavady, Londonderry, BT49 OD8 1.1 Accountlng convention The accounts have been prepared In accordance with the charlty's governing document, the Companies Act 2006 and Accounting and Reporting by Charitles: 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 IFRS 1021 (as amended for accounting periods commenclng from l January 2019). The charlty is a Publlc 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 I not to prepare a Statement of Cash Flows. The financial statements are prepared in sterllng, whlch 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 propertie5 and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Golng 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 contlnue to adopt the going concern basls of accountlng in preparing the financia I statements. 1.3 Charltable 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 Incomlng 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 capitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2023 NOTES TO THE ACCOUNTS (continued) 1.4 Incomlng 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 amount5 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 Llabilities are recognised as expenditure as soon as there is a legal or constructive obligation commltting the charity to that expenditure, it is probable that a transfer of economic beneflts will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accruals basls and has been classified under headings that a88regate 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 Tanglble flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment10sses, Depreciatlon is recognlsed so as to write off the cost or valuation of assets less thelr 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 month5 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 '0ther Financia I Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity become5 party to contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial staternents, when there 15 a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net ba515 or to reali5e 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 {contlnued) 1.9 Basic financlal assets Basic financial a55et5, 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 Baslc flnanclal Ilabllitles 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 classif led as payable within one year are not amort15ed, Debt instruments are subsequently carried at amortised cost, using the effertive interest rate method. Trade creditors are obli8ations to pay for goods or seniices 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 Derecognltlon of flnanclal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.12 Employee beneflts 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 Critlcal accountlng estlmates and Judgements In the application of the charity'5 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.
ASSISTANCE DOG5 (ADNI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCSAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE ACCOUNTS (contlnued) 2 Income from Generated funds 2023 2022 Unrestrirted Funds Restr5rted Funds TOTAL TOTAL Ba nk Interest Totals 2023 1,150 1,150 1,150 1,150 144 144 Totals 2022 144 144 3 Income from Charitable Artlvltles 2023 2022 Unrestrlcted Funds Restrlcted Funds TOTAL TOTAL Insurance Claims Grants Charltable actlvlty Income Donatlons Totsls 2023 6,502 6,502 12,245 76,214 52,435 147,396 12,675 12,245 76,214 52,435 135,151 83,177 21,554 117,406 12,245 Totals 2022 117,406 117,406 4 Staff Costs and Numbers 2023 2022 Gross Wages and Salarles 95,183 95,183 93,737 93,737 No employee received emoluments of more than £60,00012022: None) The average monthly number of employees durin8 the year, calculated on the basis of full time equivalents, was as follows: 2023 Number 2022 Number 14
ASSISTANCE DOGS (ADNI) (Private company limited by guarantee without share copitall TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE ACCOUNT5 {contlnued) 5 Ex endlture Analysis of resources expended 2023 2022 Charltable Actlvltles Unrestricted Funds Restrlcted Funds TOTAL TOTAL Dog purchases, vet bills upkeep Wages Staff mileage & Expenses Shop costs Rent, Utilities and Repairs Insurance Telephone & Postage Volunteer expenses Professional fees Subsnraining Admin. Advertising & website Bank Fees Office expenses Totals 2023 21,528 95,183 12,245 33,773 95,183 17,868 93,737 1,036 402 13,157 11,092 2,004 5,393 2,419 11,785 2,994 2,307 3,597 3,418 1,311 11,785 2,994 2,307 3,597 3.418 1.311 470 159 552 148,289 199 2.840 145,164 199 12,245 157,409 Totals 2022 148,289 148,289 6 Trustees remuneratlon & 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 De 2023 2022 Grants Receivable 8 Creditors: amounts falltn due wlthln one ear 2023 20Z2 Trade Creditors Accruals and Deferred Income 7.603 7,603 360 360 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 Inde endent examiner's remuneratlon The independent Examiner's remuneration amounts to an Independent Examination fee of £360 (2022: 360.00). 10 Related transactions There were no related party transactions during the period. 11 Statement of funds - current erlod Balance at 01 Jan 2023 Transfer Balance at in/out 31 Dec 2023 Income Expense Restricted funds Restricted funds Total restricted funds 12,245 12,245 112,2451 {12.245) Unrestrlcted funds General funds Total Unrestrlcted funds 114,637 114.637 148,545 148,545 1145,164) (145,164) 118,018 118,018 Total of funds - current period 114,637 160,790 (157,409) 118,018 12 Statement of fund - rior ear Balance at 07 December 2021 Balance at 31 December 2022 Income Transfer in/out Expense Total restricted funds Total unrestricted funds Total of funds - prior year 145,376 145,376 117,550 117,550 (148,2891 (148,289) 114,637 114,637 16