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2024-12-31-accounts

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 2024

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 2-7
Independent Examiner Report 8-9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12-17

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024

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 2024.

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

2024 has been a vibrant and fulfilling year for Assistance Dogs NI. While we've long carried the title of one of Northern Ireland’s “Best Kept Secrets,” that narrative is beginning to change. We’re thrilled to announce that our work will be showcased once again in Series Two of the UTV programme Dogs with Jobs, set to air in late 2025. This upcoming series will offer viewers an even deeper look into the transformative role our dogs play in communities across the region.

Our two social enterprises continue to thrive. The charity shop in Limavady remains a cornerstone of our community presence, and we extend heartfelt thanks to our loyal customers and those who donate items to the shop for their ongoing support. Alongside this, our Canine Intervention Programme has grown significantly delivering services in schools, hospitals, children’s homes, private residences, and through the placement of full-time school dogs. This initiative is reaching hundreds of children, school staff, and families. We’ve seen incredible outcomes, including school refusers who now eagerly attend school just to spend time with their school’s dog. It’s a testament to the power of these animals and the dedication of our team.

I would like to express my sincere gratitude to my fellow Board members for their steadfast support throughout the year. Special thanks go to our exceptional staff: Ms Pearl Montgomery, our Administration and Finance Manager, whose steady support been invaluable in keeping our financial and administrative functions on track; and Mr Gary Jordan, our Dog Trainer and Canine Intervention Facilitator, whose skill and commitment ensure our dogs meet the highest standards of excellence.

I must also acknowledge our CEO and Project Coordinator, Geraldine McGaughey. Her tireless dedication and professionalism are matched by her ability to think outside the box—bringing fresh, innovative ideas that continue to drive ADNI forward and expand our impact in meaningful ways. Her leadership has been the backbone of our success, and without her, ADNI simply would not be where it is today.

To our Vice-Chair, Helen McKenna—thank you for your unwavering support and for stepping in during my absence following an accident. Your reliability and care have been deeply appreciated.

We are also immensely grateful to everyone who have fundraised and or donated, and supported our mission. Your generosity sustains our work and allows us to reach more people in need. Finally, to our fosterers and volunteers—your round-the-clock commitment is truly extraordinary. You welcome our dogs into your homes, train them with patience and love, and give selflessly of your time. You are the heartbeat of ADNI, and we cannot thank you enough.

2

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Together, we look forward to another year of growth, impact, and visibility—ensuring ADNI is no longer a secret, but a celebrated force for good across Northern Ireland.. Patricia Whyte

Message from Vice-Chair

This year has been one of remarkable progress and achievement for ADNI, made possible by the unwavering dedication of our staff, volunteers, and Board members. Our staff continue to go above and beyond, working tirelessly to ensure ADNI remains a leading charity. Their commitment, professionalism, and passion have been instrumental in driving our growth and impact.

Equally vital to our mission are our volunteers, to whom we extend our deepest gratitude. It takes a truly special person to volunteer—giving generously of their time, opening their homes to our dogs, and providing the care and training needed to transform them into life-changing assistance dogs. Their compassion and commitment lie at the heart of everything we do.

We also wish to acknowledge the invaluable contribution of our Board members, whose guidance and support have helped shape ADNI’s vision and direction. On behalf of the Board, staff, and volunteers, we offer our heartfelt thanks to our Chairperson, Shirley Whyte, for her exceptional leadership and steadfast dedication throughout the year. Her continued support has been a cornerstone of our success.

Together, we look forward to building on this momentum in the year ahead.

Helen Mc Kenna

Message from Chief Executive Officer/Project Co-ordinator

I would like to extend my sincere thanks to our ADNI Board members, who work tirelessly behind the scenes to support and guide the charity. A special word of appreciation goes to our Chairperson, Shirley Whyte, whose energy, dedication, and unwavering commitment continue to inspire us all.

And what can we say about our incredible volunteers? Quite simply, ADNI could not function without them. Their dedication, compassion, and tireless efforts throughout the year are the driving force behind our ability to provide these extraordinary, life-changing dogs who now work full-time in schools. From training and fostering to fundraising and outreach, their contribution is truly immeasurable.

The impact of their work is profound, and their generosity of spirit remains the heartbeat of this charity. Our school dog programme continues to grow from strength to strength—remarkably, without any formal advertising. This organic expansion is a true testament to the effectiveness of the ADNI Canine Intervention Programme and to the passion and commitment of everyone involved.

Geraldine Mc Gaughey FdA in Integrative Counselling, MSc BM, MSc ABA, BSc Hons SW, CQSW Chief Executive Officer/ Project Co-ordinator

3

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees' Annual Report (Incorporating the Director's Report)

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 21st August 2015.

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:

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.

4

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Dog Training

Our twelve “P” pups were sourced in December 2023 and spent the festive season in the loving care of our dedicated dog trainer, Gary, and his wife. Remarkably, eleven of the twelve pups were siblings. Each pup was carefully chosen to undergo specialised training to become full-time school dogs—playing a vital role in supporting children, staff, and families through our growing Canine Intervention Programme.

On January 9th, 2024, several of the pups were placed with their designated school foster carers. We were fortunate to have Jilly Beattie Belfast Live/Daily Mirror and her cameraman onsite to film the handovers and conduct interviews, capturing the emotion and significance of the day.

One moment stood out above all: On January 9th, 2024, Dylan, a non-verbal autistic child, was cradled in his mother’s arms as Gary handed over Poga to Ciara, the school’s chosen foster carer. In a spontaneous and deeply moving moment, having never spoken a word to family, friends or strangers he repeated the word” dog” to Assistance Dog trainee puppy Poga, Dylan spoke his very first word— “dog.” His mother, so used to his silence, didn’t immediately realise what had happened. It was Ciara who gently pointed it out. The look of astonishment on his mother’s face was unforgettable.

And the most remarkable part—it was all caught on camera. A moment of pure magic, captured in real time through both film and interview. One that she and I will carry with us forever. You couldn’t have scripted it if you tried. It was a powerful reminder of the profound impact these dogs—and this programme—can have.

November 2024 was another exceptionally busy and rewarding month for Assistance Dogs NI. We were delighted to welcome a group of first-year Nursing students who had the opportunity to observe our pups in training and gain valuable insight into the role of Assistance Dogs NI. At the same time, Media and Broadcasting students from Queen’s University joined Gary and Lexi to observe them delivering a canine intervention session in one of our partner schools—an inspiring experience that showcased the real-world impact

of our programme.

We also welcomed our newest recruits—the “R” pups—all of whom were siblings just like the “P” pups before them, they were also lovingly cared for by Gary and his wife Carol during their early days. Once again, each pup was thoughtfully chosen to receive specialised training, preparing them to serve as full-time school dogs. Through our expanding Canine Intervention Programme, they will provide meaningful support to children, staff, and families—enhancing wellbeing and fostering connection within educational settings. Adding to the excitement, the training journey of the “R” pups was set to be featured in Series Two of Dogs with Jobs. Filming for the series began on Friday, 15th November 2024, capturing the early stages of their development and the heartwarming moments that define our work.

5

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

University Student Placements

Once again ADNI were able to facilitate students from Queens University, University of Ulster and Stranmillis.

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 2024

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 2024 are set out on pages 9 and 10 of the financial statements.

The total income for the period ended 31 December 2024 amounted to £193,459 (2023: £148,545) The total expenditure was £183,971 (2023: £157,409)

The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to fulfil their obligations. The charity held £71,361 in reserves at the period end.

6

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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:

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 25/09/2025 and signed on behalf by:

Patricia Whyte Trustee

7

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024 which are set out on pages 10 and 11.

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:

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:

8

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 53 Andersonstown Road Belfast BT11 9AG

Date:

25/09/2025

9

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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-24
Funds
Funds
TOTAL
£
£
£
1,579
-
1,579
147,980
43,900
191,880
149,559
43,900
193,459
157,320
28,900
186,220
157,320
28,900
186,220
(7,761)
15,000
7,239
15,000
(15,000)
-
7,239
-
7,239
105,773
-
105,773
113,012
-
113,012		 Year to
31-Dec-23
TOTAL
£
1,150
147,396
148,545
157,409
157,409
(8,863)
-
(8,863)
114,637
105,773

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 12 to 17 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 2024

2024
Note
£
13
15,188
15,188
Debtors
7
-
-
100,674
113,376
100,674
113,376
Liabilities
8
(2,849)
(7,603)
97,825
113,012
Funds
Restricted
11
-
Unrestricted
11
113,012
TOTAL FUNDS
113,012
BALANCE SHEET
As at 31 December 2024
Current Assets
Tangible Assets
Fixed Assets
Cash at bank & Other
Net Current Assets
Creditors:amounts falling due within one year
Net assets		 2023
£
-
-
105,773
105,773
-
105,773
105,773

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 2024.

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 25/09/2025 and were signed on their behalf by:

Patricia Whyte Trustee

The notes on page 12 to 17 form and integral part of these accounts

11

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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.

12

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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:

Motor Vehicle 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

13

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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.

14

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS (continued)

2
3
**4 **		 Income from Generated funds
Bank Interest
Totals 2024
Totals 2023
Income from Charitable Activities
Insurance Claims
Grants
Charitable activity income
Donations
Totals 2024
Totals 2023
Staff Costs and Numbers
Gross Wages and Salaries		 2024
Unrestricted
Restricted
Funds
Funds
TOTAL
£
£
£
1,579
-
1,579
1,579
-
1,579
144
-
144
2024
Unrestricted
Restricted
Funds
Funds
TOTAL
£
£
£
7,008
-
7,008
-
43,900
43,900
108,442
-
108,442
32,529
-
32,529
147,980
43,900
191,880
135,151
12,245
147,396
2024
£
92,493
92,493		 2023
TOTAL
£
1,150
1,150
2023
TOTAL
£
6,502
12,245
76,214
52,435
147,980
43,900		 147,396
2023
135,151
12,245
£
95,183
95,183

No employee received emoluments of more than £60,000 (2023: None) The average monthly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

2024 2023
Number Number
3 3

6 Trustees remuneration & expenses

During the period, no Trustees received any remuneration.(2023: £NIL) During the period, no Trustees received any benefits in kind. (2023: £NIL)

During the period, no Trustees received any reimbursement of expenses. (2023: £NIL)

15

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS (continued)

5 Expenditure

Analysis of resources expended

7
**8 **		 2024
Charitable Activities
Unrestricted
Restricted
Funds
Funds
TOTAL
£
£
£
Dog purchases, vet bills upkeep
24,587
28,900
53,487
Wages
92,493
-
92,493
Rent, Utilities and Repairs
11,629
-
11,629
Insurance
3,221
-
3,221
Telephone & Postage
2,848
-
2,848
Volunteer expenses
4,332
-
4,332
Professional fees
13,413
-
13,413
Subs/Training
991
-
991
Bank Fees
153
-
153
Depreciation
1,013
-
1,013
Office expenses
2,641
-
2,641
Totals 2024
157,320
28,900
186,220
Totals 2023
145,164
12,245
157,409
Debtors
2024
£
Grants Receivable
-
-
Creditors: amounts falling due within one year
2024
£
Trade Creditors
-
Accruals and Deferred Income
2,849
2,849		 2023 2023
TOTAL
£
33,773
95,183
11,785
2,994
2,307
3,597
3,418
1,311
199
-
2,840
157,409
2023
£
-
-
2023
£
-
7,603		 2023
7,603

9 Independent examiner's remuneration

The independent Examiner's remuneration amounts to an Independent Examination fee of £600 (2023: 360.00).

10 Related party transactions

There were no related party transactions during the period.

16

ASSISTANCE DOGS (ADNI)

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

NOTES TO THE ACCOUNTS (continued)

11 Statement of funds - current period

12
**13 **		 Balance at
01 Jan
2024
Income
Expense
Transfer
in/out
Balance at
31 Dec 2024
Restricted funds
£
£
£
£
£
Restricted funds
-
43,900
(28,900) (15,000)
-
Total restricted funds
-
43,900
(28,900) (15,000)
-
Unrestricted funds
General funds
105,773
149,559
(157,320)
15,000
113,012
105,773
149,559
(157,320)
15,000
113,012
Total of funds - current period
105,773
193,459
(186,220) -
113,012
Statement of fund- prior year
Balance at
01
December
2023
Income
Expense
Transfer
in/out
Balance at
31
December
2023
-
-
-
-
-
114,637
160,790
(157,409)
-
118,018
114,637
160,790
(157,409)
-
118,018
Fixed Assets
COST
£
£
-
-
Additions
16,200
16,200
Disposals
-
-
At 31 December 2024
16,200
16,200
DEPRECIATION
-
-
Charge for the year
1,013
1,013
-
-
At 31 December 2024
1,013
1,013
NET BOOK VALUE
At beginning of period
-
-
At 31 December 2024
15,188
15,188
*A £15,000 grant from the Garfield Weston Foundation was used to purchase a van, now
recorded as a fixed asset. The funds have been reclassified as unrestricted, and the van will
depreciate over its useful life in line with our accounting policy.
*Total Unrestricted funds
Total of funds - prior year
Total restricted funds
Total unrestricted funds
At 1 Jan 2024
At 1 Jan 2024
Eliminated on disposal
Motor
Vehicle
Totals		 Balance at
01 Jan
2024
Income
Expense
Transfer
in/out
Balance at
31 Dec 2024		 Balance at
01 Jan
2024
Income
Expense
Transfer
in/out
Balance at
31 Dec 2024
£
£
£
£
£
-
43,900
(28,900) (15,000)
-
-
43,900
(28,900) (15,000)
-
105,773
149,559
(157,320)
15,000
113,012
105,773
149,559
(157,320)
15,000
113,012
105,773
193,459
(186,220) -
113,012
-
-
114,637
160,790		 -
-
-
(157,409)
-
118,018
114,637
160,790		 (157,409)
-
118,018
£
£
-
-
16,200
16,200
-
-
16,200
16,200
-
-
1,013
1,013
-
-
1,013
1,013
-
-
15,188
15,188
Motor
Vehicle
Totals

17