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 Wh￿e 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