The
DOGS TRUST
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ANNUAL ACCOUNTS 2015
FROM THE
HEAD CHEF
CONTENTS
Our Mission
1
Appetizers3
Goals4
Main Courses
6
Best Bites
8
On the Side
10
Takeaways12
Specials14
Children’s Menu
16
International Flavours
17
Business Lunch
18
Financial Review
20
Governance and Structure
23
Governance and Structure
23
Management24
The Trustee’s responsibilities
regarding the accounts
25
Independent Auditor’s Report 26
Financial Statements
27
Accounting Policies
31
Notes to the Consolidated Accounts
34
Sweets44
W
elcome to Dogs Trust, where
we have been caring for dogs
in need for 125 years. Our
mission – working towards the day
when all dogs can enjoy a happy life,
free from the threat of unnecessary
destruction – remains the spark behind
every action we undertake.
While our task remains large, 2015 has
seen Dogs Trust build on the successes
of the previous year, caring for a total of
15,196 dogs at our 21 rehoming centres
in the UK and one in Dublin. Crucially,
our staff have managed to save even more
dogs’ lives than ever before – 12,987 dogs
were rehomed in 2015.
In addition to our rehoming work, in
2015 we neutered 77,047 dogs, and
microchipped a further 196,214 dogs, and
ran youth education workshops in 8,214
schools and youth groups – all in the name
of promoting responsible dog ownership.
A big thank you to our wonderful models from Dogs
Trust Basildon Rehoming Centre: Teddy (front cover),
Daisy, Roger, Bertie, Jack, Gerald, Bobby, Buster,
Sunny, Murph, Joey, Sandy and Dexter.
Photographer: John Cahill for Pictures
of Philip Daubeny.
Our two newest rehoming centres,
Manchester and Basildon, have both
celebrated a very successful first year in
operation, with their dedicated staff finding
homes for 1,893 dogs between them.
All of which leads me to say a very big
Thank You. Because of your support and
your enthusiasm, we were able to provide
love and care for so many dogs in need.
With our expertise and your commitment,
I know that 2016 will prove to be an even
better year for canine welfare.
Philip Daubeny
Vice Chairman
Dogs Trust Annual Accounts 2015
Our
MISSION
Dogs Trust is the UK’s
biggest rehomer of stray
and abandoned dogs.
Dogs Trust is working towards the day
when all dogs can enjoy a happy life, free
from the threat of unnecessary destruction.
We are absolutely determined to STOP healthy
dogs being put to sleep in the UK and beyond.
We never destroy a healthy dog in our care.
WE NEVER
DESTROY
A HEALTHY
DOG
Right: Joey
1
2
Dogs Trust Annual Accounts 2015
APPETIZERS
Welcome to Dogs Trust – the UK’s largest dog welfare charity.
We never destroy a healthy dog. We are working towards the day
when all dogs can enjoy a happy life, free from the threat of
unnecessary destruction.
L A S T Y E A R W E C A R E D F O R 15 ,19 6 D O G S AT O U R 2 1 R E H O MIN G C E N T R E S :
W HE R E D O T HE Y A L L C O ME F R O M?
6,793
8,111
At Dogs Trust every single dog which
comes into our care will be given the
very best of whatever they need to get
back onto their paws and into a new
loving home.
Whether it be veterinary treatment,
socialisation, help with manners, dietary
changes or simply some extra hugs to soothe
a worried brow, our expert staff will provide it.
(2 0 14 : 6 ,5 9 3)
H A ND O V E R S F R O M ME MB E R S
O F T HE P UB L IC
And because we never put a healthy dog
to sleep, a Dogs Trust dog will remain in our
care until we can find the right home for
them. To us, a dog is not a number, he is a
living, feeling being, deserving of our very
best efforts.
In the UK, by law, any stray dog collected
by a local authority’s animal warden
must stay in the care of the council for
seven days (five in Ireland) – if they are
not bearing any form of identification –
in order to allow time for their owner to
come forward. After this period, the council
must then decide what to do with the dog;
rehome, pass on to another organisation
or put him to sleep.
(2 0 14 : 8 ,18 4)
S T R AY S V I A A NIM A L WA R D E N S ,
C O UN CIL P O UND S A ND O T HE R
C H A R I T IE S
Top left: Roger
Top middle: Bertie
Top right: Buster
Centre left: Joey
Centre: Sunny
Centre right: Bobby
Bottom left: Jack
Bottom centre: Murph
Bottom right: Gerald
292
In 2015, 102,363 stray dogs were collected
by animal wardens in the UK and 14,559* in
Ireland. We have informal arrangements with
many local authorities to take in their ‘7th
day dogs’, which explains why we have so
many dogs from pounds.
*
(2 0 14 : 3 3 1)
B O R N AT T HE R E H O MIN G C E N T R E
3
2014.
www.dogstrust.org.uk
GOALS
GO A L S IN 2 0 15
GO A L S IN 2 0 16
Rehome even more dogs than 2014
(2014: 12,419 rehomed and 2015: 12,987 rehomed)
Expand our activities to promote the rehoming of rescue dogs all over the UK and Ireland. With the growing trend for dogs to be bought online, often from dubious sources, promoting rescue dogs
is now more crucial than ever
Extend our affordable training and behaviour lessons
for dog owners into other areas of the UK
Complete the rebuilding of our older rehoming centres at Evesham
and Newbury
Rebuild our rehoming centres in Evesham and Newbury
Identify potential new sites for rehoming centres in the UK and Ireland
Create a microchipping and neutering campaign team in Scotland
Expand the existing Home From Home scheme for
dogs which can benefit from living with foster carers
away from a rehoming centre
Extend our youth education work
Identify potential sites for new rehoming centres
in the UK and Ireland
Maintain pressure on the government to implement the EFRA
(environment, farming and rural affairs) committee’s recent
recommendations on Greyhound welfare
Open 15 new Dogs Trust charity shops throughout the UK
Expand the youth education programme to include
secondary schools
Reduce the number of puppies illegally imported into the country
Persuade the government to review the regulations
governing the Greyhound racing industry
Open new Dogs Trust charity shops in the UK
Ongoing Achieved
Left: Bertie
Facing page:
Top left: Bertie
Top right: Dexter
Bottom left: Sunny
Bottom right: Gerald
4
5
www.dogstrust.org.uk
MAIN COURSES
Rehoming stray and unwanted dogs is our bread and butter.
In 2015 we cared for:
15,196
(2 0 14 : 14 , 6 3 0)
D O G S AT O U R C E N T R E S
Of these:
12,987
(2014: 12,419)
WERE REHOMED TO NEW OWNERS
204 188 1,817
(2 0 14 : 2 0 3)
W E R E R E U NI T E D W I T H
T HE IR O W NE R S
*
(2014: 214)
PASSED AWAY OR WERE
PUT TO SLEEP*
We never destroy a healthy dog.
6
(2014: 1,794)
REMAINED IN OUR CARE AT
THE END OF THE YEAR
Dogs Trust Annual Accounts 2015
Table manners at Dogs Trust
Good manners may well cost nothing,
but at Dogs Trust they are considered
priceless. In order to help our dogs find
their forever homes faster we do all we
can to ensure their behavioural quirks
don’t let them down.
We now have training and behaviour
advisers, (known as TBAs), at all of our
rehoming centres, helping our dogs to
overcome any behavioural difficulties or
worries they may have, while also providing
expert guidance to new owners whenever
they need it. Many of our centre-based
TBAs offer dog training classes for novice
and experienced owners alike.
Many of our rehoming centres boast
specialist behavioural facilities at which
our expert TBA staff can give one-to-one
help for any of our dogs who would
benefit. Loughborough and Salisbury both
house ‘sanctuaries’, which are ideal for
those dogs who prefer canine to human
company; just one of the many practical
innovations inspired by our
non-destruction policy.
Our senior behavioural team travels the
country giving guidance to our centrebased training and behaviour advisors,
and makes certain they are up to speed
on the latest animal behaviour theories
and techniques. We organise a biannual
training conference to ensure our staff are
at the forefront of animal welfare practice.
The senior team gives practical advice on
request to councils, police forces and
other animal welfare groups in the UK
and overseas.
Pictured: Daisy
7
www.dogstrust.org.uk
BEST BITES
A stray in a manger
While many people tucked into their turkey on
Christmas Day, our Leeds centre team were
working around the clock caring for a five
week old Staffordshire Bull Terrier cross, who
had been dumped in a cardboard box outside
a betting shop – the day before Christmas Eve.
‘We suspect Betty may have been
bought as a Christmas present, and dumped
when her owners realised the hard work
involved in looking after such a young puppy.
At Betty’s young age, she shouldn’t have been
separated from her mother, let alone left in the
freezing cold – she easily could have died.’
Amanda Sands
Dogs Trust Leeds manager
Dedicated canine carers at Dogs Trust Leeds
took it in turns to take the tiny pup – named
Betty, in recognition of the spot where she
was found – home with them over the whole
Christmas period, so she could receive plenty
of love and care to help her recover from her
ordeal. Although the odds were stacked
against her, Betty did eventually make a full
recovery, and has since been rehomed
to a lovely family in Leeds.
Happy Birthday Dogs
Trust Manchester!
Our Manchester centre celebrated its
first full operational year, with 967 dogs
finding wonderful homes, thanks to our
dedicated staff.
8
Dogs Trust Annual Accounts 2015
The Oakfield Old Dogs Home
We love dogs of all ages – and our special
home for OADs (old aged dogs), is an
exceptional place. Barry the Beagle, one of
our longer term senior residents, shows you
his favourite snaps from the year at Oakfield
– part of our Shrewsbury rehoming centre.
Indigestion
Our in-centre veterinary nurses have to care
for dogs with all manner of complaints, from
simple cuts and scrapes to life threatening
ailments, but occasionally a dog comes
along with a most unusual problem. While
he was in our care at our Canterbury centre,
staff noticed that Ramsez, a two year old
Husky, had a persistently upset stomach
and seemed listless, especially for such an
active breed.
An endoscopy showed a blockage in the
colon, and the vet decided exploratory
surgery was necessary. He soon discovered
the source of Ramsez’s woe; an entire
teddy bear, 15cm long, which had become
lodged in his gut. The teddy remains were
removed entirely, and after plenty of TLC
from his canine carers Ramsez made a
complete recovery from his emergency
teddy-ectomy operation.
Dogs Trust Basildon –
1 year old!
9
Just like its Mancunian counterpart,
Dogs Trust Basildon also celebrated being
operational for a full year in summer 2015.
With 926 dogs finding their forever homes
in 12 months, staff and dogs had good
reason to smile!
www.dogstrust.org.uk
ON THE SIDE
Margaret and Charlie,
at Dogs Trust Dublin –
our chip stars.
Photographer: Fran Veale
Chips
Chips feature on all the best menus,
and ours is no exception.
For years we campaigned for the
governments to introduce compulsory
microchipping for all dogs in the UK
and Ireland.
So why chip? We believe that a major
cause of the stray dog problem is that so
many dogs become lost while not bearing
any form of identification, such as a tag
or a microchip, thus making it close to
impossible for the finder to get the dog
back to their owner.
We were delighted that, thanks to our
efforts as part of the Microchip Alliance,
the governments agreed to make the
carrying of microchips compulsory, and in
April 2016 it became law that every dog
residing in England, Scotland, Wales and
Ireland must be implanted with a chip
linked to a national database. Chipping
has been compulsory in Northern Ireland
since 2012.
Each year we undertake a nationwide survey
so we can better understand the extent and
causes of the stray dog problem; in 2014 –
2015 there were 102,363 stray dogs
collected by local authorities in the UK. Of
these, 5,142 were put to sleep because their
owners could not be found, while 54,767
dogs were reunited with their owners and
the remainder were rehomed or passed
onto rescue organisations.
In April 2016 it became law that
every dog residing in England, Scotland,
Wales and Ireland must be implanted with
a chip linked to a national database.
10
Dogs Trust Annual Accounts 2015
Rare, medium, well done
Rare: Last year, our rehoming centre
staff cared for one Glen of Imaal Terrier,
one Finnish Lapphund, one Borzoi and
one Utonagan, among many others.
Medium: We treat every dog as an
individual, so while there is no such thing
as the average or medium dog, we can say
that the most common dog types in our
care were crossbreeds, Border Collie types,
Terrier types, Staffordshire Bull Terrier types
and Labrador types.
Well done: It’s a huge ‘Well Done’ and
thank you to all of our 3,200 volunteers.
Our wonderful volunteers help us with
everything from dog walking, to socialising
puppies, to helping in our charity shops,
and providing at-home foster care for those
dogs who find kennel life too overwhelming.
Right:
Volunteer Jan helps us
socialise the puppies at
Dogs Trust Shoreham.
In Northern Ireland, where chipping
has been compulsory by law since 2012,
the number of strays destroyed by local
authorities has dropped by 41% in a year;
from 690 dogs in 2014 to 409 dogs
in 2015.
It all adds up to one thing; chips are an
essential part of the Dogs Trust diet.
Since 1999, our campaigns team has been
offering free or low cost microchips for all
dogs. Through our roving chipping teams
we have managed to chip over 900,000
dogs since 1999. Last year, we chipped
192,200 dogs in the UK, and almost
5,800 in Ireland.
Left: Bertie
11
With compulsory chipping recently enforced
by law (as of April 2016), we are keen to
ensure that as many dog owners as possible
have access to microchips. We currently
offer free microchips at all our 21 rehoming
centres and work in partnership with
councils and housing associations so they
can provide chips, free of charge, at their
own community events.
Finally, we are also focussing efforts this year
on awareness campaigns to ensure that dog
owners know that they must keep their
address details up to date on the national
microchip database, through a series of
fun events and advertising.
www.dogstrust.org.uk
TAKEAWAYS
Dogs Trust is about so much more than simply rehoming dogs.
We love to get out and about in the wider community, helping to
improve dog welfare wherever we go. We have a wide variety
of dog welfare takeaways from which to choose…
Hope Project
2015 marked the 20th anniversary of the
Hope Project. Last year, we helped 525
dogs whose owners are homeless (or living
in hostels) by giving them access to free
preventative and emergency veterinary
care. Throughout the Christmas period
we distributed hampers of toys, treats,
coats and blankets to 1,300 dogs via
homelessness organisations; our biggest
Christmas parcel service to date.
1,300
D O G S B E L O N GIN G T O H O M E L E S S
P E O P L E R E C E I V E D T R E AT S A ND
WA R M C O AT S AT C HR I S T M A S
Photographer: Olivia Hemingway
12
Dogs Trust Annual Accounts 2015
Freedom Project
The Freedom Project, our fostering service
for dogs belonging to people who need to
escape from domestic violence, helped 82
families last year. Thanks to kind-hearted
volunteers in London and Yorkshire, we were
able to find foster carers for 102 dogs (and
39 cats, with thanks to Cats Protection).
City Dogs
Our City Dogs team promotes responsible
dog ownership among younger dog
owners in London. Last year our City Dogs
team spoke with around 8,800 owners
in London’s parks, including arranging
one-to-one training sessions, as well as
chipping 1,745 dogs.
Lets with Pets
Our Lets with Pets programme, aimed at
encouraging landlords and lettings agencies
to adopt pet-friendly policies, is due for
relaunch in spring 2016. It will feature a
new ‘Good Practice’ pack for landlords and
letting agencies, and our website will include
case studies of letting agencies which are
pet-friendly. Last year the Lets with Pets
website had over 180,000 visits, with over
2,000 advice booklets downloaded.
We provide foster care for the dogs for up
to six months, allowing their owners time to
get back onto their feet, and into a position
where they can take their pet back. Until
that time, we provide all food and any
veterinary treatment needed, as well as
providing the owners with regular updates
about their pet.
102
DOGS PLACED WITH
F O S T E R C A R E R S W HIL E
T HE IR O W NE R F L E D
D O ME S T IC V IO L E N C E
Dogmobiles
Our two Dogmobiles – mobile dog
rehoming units – are always on the
move, regularly bringing dogs out from
our rehoming centres to meet a wider
audience of potential new owners.
Roving the country in search of great
owners for great dogs, our Dogmobiles
were instrumental in finding new homes
for many dogs.
Left: Buster
Right: Sandy
13
www.dogstrust.org.uk
SPECIALS
We’ve got a range of Specials which will delight any dog lover.
The key ingredient is, as always, responsible dog ownership.
Puppy smuggling investigation
We know that one of the key causes of
dog abandonment is the relative ease with
which puppies can be bought, often online,
which in turn can make people see them as
a ‘disposable’ item.
As part of our commitment to tackling
the root causes of dog abandonment, we
focussed our attention on the huge number
of puppies that are bred in eastern Europe
and smuggled into Britain illegally, often in
time for sale during the Christmas period.
This trade has serious implications for
not only animal, but also human, welfare,
including the risk of potentially fatal
disease coming into the country.
Pet Travel Scheme – was designed to help
owners travel abroad with their pets, but
has several loopholes which are being
exploited on a wide scale.
We reported our findings and made a series
of recommendations to the Department
for Environment, Food and Rural Affairs
(Defra), urging them to make changes to
PETS and to enforce better visual checks at
all ports of entry to the UK. We continue
to work with Defra to ensure that they take
steps necessary to curb the problem.
In late 2015, we stepped in to help those
puppies unlucky enough to have been
smuggled into the country and discovered
at the port of entry. Port officials have to
place smuggled puppies into quarantine
We know that puppies are being
until they are 15 weeks old, and, sadly,
smuggled in from all over eastern Europe.
many of these pups have needed urgent
Our undercover investigation revealed that
medical treatment on arrival. We partnered
traffickers from Hungary, Lithuania and
with the main quarantine establishment in
Slovakia – among others – were bringing
Dover to ensure higher welfare standards
in puppies at an age when they are far too
young to be away from their mothers, using and instant access to veterinary attention,
and, at time of writing, we have cared for
fake pet passports and forged vaccination
over 100 smuggled puppies.
certificates, and gaining entry into the
country under PETS legislation. The PETS –
Canine Welfare Grants Committee
Dogs Trust is keen to encourage developments
that improve canine health, welfare and
behaviour, and this is aided by the work of our
Canine Welfare Grants Committee (CWGC.)
In 2015 the committee awarded grants for
eight new academic research projects, and
continued to support and monitor ongoing
programmes. All research is conducted to high
ethical standards and does not involve any
procedures that may cause pain, distress or
discomfort to dogs.
Last year, thanks to the funding of
his PhD through the CWGC, veterinary
ophthalmologist James Oliver made a
significant breakthrough in the health and
welfare of Basset Hounds, by developing a
DNA test which can detect the mutation
responsible for causing primary open angle
glaucoma (POAG.) The disease causes
reduced drainage of fluid in the eye, leading
to increased pressure and ultimately pain
and blindness. This major breakthrough
highlights the importance of the work of
our Canine Welfare Grants Committee.
Addressing accidental breeding
Last year we neutered 70,800 dogs, and
since 1999, we have neutered over 750,000
owned dogs. We run a subsidised dog
neutering programme, aimed at preventing
unwanted litters of puppies being born
following an accidental mating. Last year,
our low cost neutering scheme was
available to any owner on a means-tested
benefit living in our key target regions (the
north of England, Wales, Northern Ireland
and the Republic of Ireland.)
14
Dogs Trust Annual Accounts 2015
102,363
S T R AY D O G S C O L L E C T E D
IN T HE UK
Stray dog survey
We commission an annual survey of local
authority dog wardens and environmental
health officers, in order to investigate
what happens to the nation’s stray dogs.
This crucial information helps us allocate
our resources responsibly and plan
our campaigns. Last year, we were
able to report there were an estimated
102,363 stray dogs collected in the UK.
Dog School
We recognise that one of the main causes
of dog abandonment is that many dog
owners experience difficulties with their
dog’s behaviour. In some cases dog owners
will persevere with training to rectify the
problem, but sadly in others they will
hand over the dog for rehoming, or
even abandon it.
Hence, in 2015 we launched the Dogs Trust
Dog School, to provide affordable training
classes open to all dogs, regardless of
whether they were rehomed from a rescue
centre or bought from a breeder. By the
closing days of 2015, our first Dog Schools
were up and running in nine locations in
the UK, with more schools due to open
throughout the coming year.
Top: Dexter
Contact Centre
Our contact centre celebrated its first
full year of operation by releasing figures –
revealing that our staff took calls from
44,000 people wanting to hand over their
dogs for rehoming. Our staff answered
a total of 295,422 calls in a year. The
combination of the number of calls from
people wishing to hand over their dogs, with
the findings of the stray dog survey, gives us
a clearer insight into the actual number of
unwanted dogs in the country – and helps
us plan our activities accordingly.
295,422
C A L L S A N S W E R E D BY
O U R C O N TA C T C E N T R E T E A M
15
Pet Advertising Advisory Group
Dogs Trust chairs the Pet Advertising
Advisory Group (PAAG), which was
created in 2001 to combat growing
concerns regarding the irresponsible
advertising of pets for sale, rehoming,
and exchange.
PAAG aims to ensure that pet animals are
advertised for sale in a legal and ethical
manner. The ease and popularity of the
internet means that the impulse buying of
pets has become an appealing option, with
people able to purchase an animal at the
click of a button. The lure of a quick sale
also attracts many unscrupulous breeders
and dealers to websites.
In 2015 PAAG engaged with online
marketplaces in the UK to help them
distinguish appropriate adverts from
those that should be removed. We have
developed a set of Government-backed
minimum standards which several of
the UK’s largest classified websites have
agreed to meet. This continuing work
with websites is vital, especially given
the current lack of regulation of the
online sales of pets.
www.dogstrust.org.uk
CHILDREN’S MENU
We know that young people and dogs make a winning
combination, and we’re here to help ensure this lively mix
goes as smoothly as possible.
Youth education
Taking the Lead
Last year, our youth education and
community officers ran 8,215 workshops
in schools, youth clubs, pupil referral units
and young offenders’ institutions. In all,
we spoke with over 200,000 children
and teenagers across the UK. All of the
workshops focussed on communicating
our messages of responsible dog ownership
– essential not only for the next generation
of dog owners, but also for those skilled
in ‘pester power’.
Our Taking the Lead programme for
young offenders was extended last year
to cover 26 establishments, including
prisons (juvenile sections), young offenders’
institutions and secure children’s homes.
Our innovative programme aims to change
the perceptions of those young people who
may come into contact with dogs in their
daily lives outside of prison, but who may
view them as weapons or status symbols.
Be Dog Smart
8,215
W O R K S H O P S IN S C H O O L S , YO U T H
C L U B S , P U P IL R E F E R R A L UNI T S A ND
YO U N G O F F E ND E R S ’ IN S T I T U T IO N S
In 2015 we launched our ‘Be Dog Smart’
campaign, aimed at helping children of all
ages to keep safe around dogs – whether
they own them or are meeting them for
the first time. Our safety campaign received
financial and publicity support from The
Sun newspaper, and was launched with
large scale media awareness activity.
We also used the simple yet strong
messaging of the campaign within our
workshops, so that 2,996 of our education
officers’ workshops were firmly focussed
on helping young people to ‘Be Dog Smart’.
The campaign is aimed at children, but
also anyone who comes into contact with
children and dogs – including teachers,
grandparents, social workers.
16
2,996
W O R K S H O P S HE L P IN G YO U N G
P E O P L E T O ‘B E D O G S M A R T ’
Dogs Trust Annual Accounts 2015
INTERNATIONAL
FLAVOURS
The key aims of our international work are humane population
control, the eradication of rabies, youth education and improving
the rehoming of rescue dogs. Around 5% of our total income
is spent on international projects.
Improving rehoming
Population control
In just under three years Dogs Trust
Bosnia has already succeeded in neutering
over 13,000 dogs in Sarajevo province,
as part of our humane population control
programme. Excitingly, we are now beginning
to see signs of a substantial drop in the street
dog population; three years ago we counted
over 12,000 strays, and in 2015 it had
dropped to approximately 7,000.
In Phuket, Thailand, we recently
completed a neutering and vaccination
programme in partnership with the Soi Dog
Foundation, neutering a total of 25,000
dogs – accounting for 80% of the total
stray population. 98% of the dogs counted
at the end of the programme were adults,
strongly indicating that very few dogs on
the island are now breeding, and therefore
we hope to see a significant decline in the
street dog population soon.
We helped Animal Rescue Kansai with
the construction of 22 kennels at their
new state of the art rehoming centre in
Sasayama, Japan. We have also assisted
the SPCA and Happy Paws in Malta in
their work to improve their kennelling,
and continue to support neutering and
education programmes that will maintain
the progress we made on the island. Last
year, we assisted The Big Fix in their
construction of a veterinary hospital which
will provide affordable veterinary treatment
to dogs in Gulu, one of the poorest areas
of Uganda.
Eradication of rabies
We continue our support for ‘Mission
Rabies’, working together with the
Worldwide Veterinary Service (WVS)
organisation, in a mass rabies vaccination
programme. This project is now focussed
on eradicating rabies in the Goa and Ranchi
regions of India, and the Blantyre district
of Malawi. So far, 236,631 dogs have been
vaccinated and 331,624 children have
been educated about rabies prevention.
Additionally, in Sri Lanka, we supported
local charities Dogstar and the Blue Paw
Trust, with dog population management
and rabies prevention programmes.
Training vets, veterinary nurses
and welfare workers
We continue to support the training
of veterinary professionals overseas. Last
year, we trained 225 vets at the WVS’s
International Training Centre in Tamil Nadu,
India, and a further 69 vets in Nepal. This
training focussed on surgical neutering
procedures, as well the vets’ role in the
promotion of responsible dog ownership
within their own communities. Additionally,
in Bosnia we provide surgical training for
60 veterinary professionals each year.
17
Education
From 2000 to May 2015, we ran a trap,
vaccinate, neuter and release programme on
the island of Malta, as part of our population
control scheme, the programme itself was
successful, with 13,800 of the island’s owned
and stray dogs having been neutered.
However, one of the key factors in
safeguarding the future welfare of the
country’s dogs was the extensive use of
educational workshops for children –
we reached over 50,000 children during our
time there. With our work in Malta coming
to an end last summer, we are keen to ensure
the momentum is not lost; we continue
to support two local organisations to run
responsible dog ownership workshops for
children. Similarly, through our Dogs Trust
Bosnia programme, we have reached 45,000
school children in Sarajevo and beyond.
www.dogstrust.org.uk
BUSINESS LUNCH
WHERE OUR INCOME CAME FROM
We receive no government funding. It would not be possible to carry out the work we do
without the generosity of our supporters. In order to continue our mission, we work hard to
increase and diversify our sources of funding. Our income of £89.9 million comes mainly
from fundraising activities, investment income and adoption fees.
VOLUNTARY INCOME
KEY
Our main areas of voluntary income are
split as follows:
Donations
Legacies
Trading income
Investment income
Adoption fees
Membership fees
Donations
£53.2M
This includes one-off donations
as well as regular giving.
Legacies
TOTAL INCOME
£89.9M
£26.7M
£0.6M
Membership fees
INCOME FROM
FUNDRAISING ACTIVITIES
Income from fundraising activities (£86.9 million)
is split between trading and voluntary income
as follows:
TRADING INCOME
£6.4M
This includes £1.5 million generated by our charity
shops as well as £1.2 million from our catalogue
sales and £2.6 million from our lotteries and raffles.
Left: Murph
18
INVESTMENT INCOME
£1.6M
ADOPTION FEES
£1.4M
Dogs Trust Annual Accounts 2015
WHERE THE MONEY IS SPENT
Our total expenditure for the year was £85.1 million. These costs
are split between our charitable activities and expenditure to
enable us to generate income.
SPENDING ON FUNDRAISING
KEY
Fundraising activities (total £25.7 million) includes
spend on trading activities and generating voluntary
income, split as follows:
ehoming centres
R
Responsible dog ownership
International
Trading
Publicity and public affairs
Generating fundraising income
Other costs
Trading
£3.1M
This includes the cost of running our charity
shop network (£1.1 million).
Generating voluntary income
TOTAL
EXPENDITURE
£22.6M
£85.1M
SPENDING ON CHARITABLE
ACTIVITIES
Charitable activities (total £59.3 million) includes spend
on: rehoming centres, neutering, microchipping,
education, international work, split as follows:
Rehoming centres
£42.2M
This includes staff, premises maintenance, veterinary
costs, vehicle costs.
Promoting responsible dog ownership
£10.0M
Despite a 2% increase in voluntary income, the cost
of generating this income has reduced by 5% when
compared to 2014.
International work
OTHER COSTS
£4.1M
This includes our long term project in Bosnia, as well
as grants to support selected overseas projects.
Publicity and public affairs
£3.0M
This includes promoting the charity’s key messages
and advising government on all dog related issues.
This includes education, microchipping, neutering,
community work, outreach work.
19
£0.1M
This is made up of the costs of managing
our investments.
www.dogstrust.org.uk
FINANCIAL REVIEW
Overview
We are delighted to report an increase in income of £4.3 million to £89.9 million in 2015
(2014: £85.6 million). This includes a total of £80.5 million from voluntary income.
2015
2014
% change
Total income
89,894
85,574
+5
Voluntary income
80,495
78,824
+2
Total spend on charitable activities
59,258
57,953
+2
£000’s
Our charitable expenditure has increased by 2% to £59.3 million (2014: £58.0 million),
as we continue to invest in our rehoming activity (£42.2 million in 2015 compared to
£40.7 million in 2014).
Total spend on charitable activities
70
60
50
40
30
20
10
0
2011
KEY
Rehoming
2012
Preventative work
2013
International
2014
2015
Publicity and information
Fundraising contribution
Income from fundraising increased by 5% to £86.9 million (2014: £83.0 million). Our
main source of income continues to be regular giving. Legacies grew by 7% in the year
to £26.7 million compared to £25.0 million in 2014.)
2015
2015
2015
2014
£000’s
Voluntary
Trading
Total
Total
Income
80,495
6,406
86,901
83,048
Costs
22,556
3,117
25,673
25,852
Net contribution from fundraising
57,939
3,289
61,228
57,196
20
Dogs Trust Annual Accounts 2015
Capital expenditure
Work on refurbishing our Evesham
centre started in the year, and is
expected to cost a further £7.0 million.
We have a total budget of £39.9 million
for the redevelopment of existing
rehoming centres over the next five years.
Financial position at year end
Net assets are now £141 million compared
to £130 million in 2014 due to the net
income including the exceptional refund
of VAT received in 2015 (see note 18 to the
Accounts). See the reserves policy below for
details of how we plan to use these funds.
Performance of subsidiaries
Both Dogs Trust Limited and Dogs Trust
Promotions Limited had successful years;
further detail is shown in note 1 to the
Accounts. Dogs Trust Limited received a grant
of £2.8 million (2014: £2.9 million) from the
charity in support of its ongoing work.
Investment Policy
Council has the power to retain any money
or investments belonging to the charity, or
to sell them and re-invest the proceeds as
it thinks fit, subject to the approval of the
charity commissioners if required by law.
Council has the power to appoint and
delegate its investment powers to an
investment manager legally authorised to
carry on investment business under the
Financial Services Act 2012.
The charity’s investment policy is to achieve
a balance between income and capital
growth. The management of the charity’s
invested assets has been delegated to
professional fund managers. Council
requires the fund manager to ensure that it
does not invest in any companies which
undertake or contract out any experiments,
or other scientific procedures on dogs,
which may cause pain, suffering, distress or
lasting harm. This restriction also extends to
research that is contracted out.
Grant expenditure policy
We award grants to partner organisations
as part of delivering our charitable activities.
We undertake a formal appraisal of the
project and partner organisation before
making the grant subject to specific grant
agreements with the partners. We monitor
and evaluate progress and if we are not
satisfied that the grant is being managed
according to the agreement, we can delay or
discontinue it. In 2015 we spent £2.1 million
(2014: £1.0 million) in grants to partner
organisations in relation to our International
work, and £1.5 million (2014: £2.3 million) in
relation to our Veterinary work. Further detail
is shown in note 6 to the Accounts.
Reserves Policy
The charity’s reserves policy is to maintain
the following funds:
–– Rehoming Centre Development Fund
This is set aside for future capital
expenditure on the charity’s operations
as approved by Council for the next
five years. This stood at £39.9 million
at 31st December 2015, inclusive of the
capital commitments noted above and
in note 14 of the Accounts.
The charity’s constitution allows the
acquisition of a site and the construction
on it of a new rehoming centre only if a
full and balanced report recommending
the acquisition has first been submitted
to Council by the Finance and General
Purposes Committee.
Left: Sandy
21
–– Funds for Tangible Fixed Assets
This represents the land, buildings, motor
vehicles and equipment owned and used by
the charity to run its centres and administer
the organisation. At 31st December 2015
their net book value stood at £49.6 million.
–– Special Project Fund
This fund is earmarked by the charity for
large special projects. In 2014 we provided
£1.1 million for our microchipping project,
which came to an end during 2015. There is
no special project provided for in the 2015
accounts.
–– Free reserves – Rehoming Centre
base fund
The majority of the charity’s income comes
from legacies and fundraising, which being
uncertain sources of revenue may not
always provide the funds to cover essential
costs. The charity’s policy is to set aside
funds (“the free reserves”) to cover up to a
maximum of the next two years’ planned
Rehoming Centre running costs. As at 31st
December 2015 the charity set aside £48
million representing the next 16 months’
planned running costs of rehoming centres.
Risks and uncertainties
The Corporate Trustee is responsible for
ensuring there are adequate risk management
and internal control systems in place to manage
the major risks to which the charity is exposed.
This is actioned via review of the effectiveness
of the charity’s risk management strategies.
The risk management strategy is in place
to enable the management, as opposed
to elimination, of risks. The strategy is
designed to enhance the ability of the charity
to achieve its objectives.
The risk management strategy includes
the following processes and controls:
–– A comprehensive risk register developed
and enacted at departmental level and
subject to top down review by the
Executive team.
–– Key risks are reviewed and assessed by
Directors, with regular feedback to the
Executive team.
–– Annual review of the risk register, and
the accompanying statements, by Council.
www.dogstrust.org.uk
FINANCIAL REVIEW CONTINUED
The table below details the principal risks and uncertainties facing the charity, and the measures in place to manage these.
Risk
Management
Compromised dog welfare at rehoming centres
Staff are vetted and trained to ensure that all the dogs in our centres receive the best possible care.
The health and welfare of individual animals is regularly monitored.
Increased competition for voluntary income
Emphasis placed on campaigns to maintain and increase awareness and engage with new and
existing supporters.
Innovation around fundraising activities.
Regular financial planning, annual budget and five year business plan.
Events that could impact upon our reputation
Senior (Trustee and Council) engagement in monitoring, with professional advice on significant issues.
Thorough recruitment and training procedures to ensure staff are equipped.
The health, safety and welfare of staff
and volunteers
A dedicated Health and Safety professional reports to the Executive team. External, professional advice
and audits are sought as required.
Financial risks. The charity’s principal financial
assets are subject to market movements. The
charity’s activities also expose it to foreign
exchange fluctuations
Detailed annual budget and five year business plan, monthly comparison of actual results with budget,
previous years and forecasts.
Service continuity
A thorough update to our business continuity planning was conducted in 2015.
An Investment policy focussed on capital preservation and liquidity.
Foreign exchange exposures are monitored and forward exchange contracts used where appropriate.
It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
Scotland
Dogs Trust is registered with the Office of
the Scottish Charity Regulator (SC037843).
We operate rehoming centres in Glasgow
and West Calder, a central rehoming ‘hub’
in south west Scotland, run youth
education programmes throughout
Scotland and receive income from
Scottish supporters.
Public benefit
With regard to the Charity Commission’s
guidance, the Trustee considers the
charity provides public benefit in the
following ways:
We believe that dog ownership gives
mental and physical health benefits
for humans.
Helping dog owners to afford essentials
such as neutering operations and
microchips for their dog.
Giving children and teens the knowledge
and confidence to know what to do
when an unknown dog approaches them,
through our safety workshops in schools,
and our Be Dog Smart programme
for parents and children.
Providing dog owners with all the
advice they need to ensure that their
dog behaves appropriately whenever
they are around people.
Providing free advice to social housing
tenants who are looking for pet-friendly
housing or experiencing difficulty
with landlords.
Helping people who wish to buy a puppy
to be confident that they are not buying a
dog from a puppy farm or from a breeder
with inadequate welfare standards, or an
illegally imported puppy which could be
carrying disease.
Giving homeless dog owners, or those
experiencing housing crisis, peace of
mind that they will be able to access free
preventative and emergency veterinary care
for their dog.
Reassuring owners that in the event of
their death, if they carry our Canine Care
Card, their dog will be cared for at one
of our centres until we are able to find
them a new owner.
Helping new owners to feel more
confident in living with and understanding
their dog by offering affordable training
classes at most of our rehoming centres.
All new owners can get free one-to-one
behavioural advice when they rehome
a dog from Dogs Trust.
Providing motivation and opportunity
for people to take regular, gentle exercise
when they volunteer as dog walkers at
our rehoming centres.
Helping pet owners to hold on to their
dogs by encouraging lettings agencies
and landlords to have pet-friendly policies,
and to help them find pet-friendly
accommodation in their area via our
Lets with Pets website.
Reducing the risk of rabies related deaths
in humans through the funding of the
Mission Rabies Project.
Helping people experiencing domestic
Helping dog owners to build a stronger
violence to flee their aggressor by placing
relationship with their dogs through
their dog with a temporary foster carer until
providing low cost training lessons through
they are able to take their dog back.
our Dog Schools.
22
Dogs Trust Annual Accounts 2015
GOVERNANCE
AND STRUCTURE
DOGS TRUST TRUSTEE LIMITED
Company
DOGS TRUST
Charity
DOGS TRUST PROMOTIONS LIMITED
Company
DOGS TRUST LIMITED
DOGS TRUST WORLDWIDE
Company and Charity
(registered in Ireland)
Company
(Charitable status pending)
Legal structure
Governance
The charity also has three other dormant
subsidiaries (Dogs Trust Limited, NCDL
Limited and Sponsor a Dog Limited).
Dogs Trust Trustee Limited has a board
of 17 unpaid directors who are either
elected by Council or nominated
to the board. All directors are also
Council members.
to any duly nominated member of the
charity. Prospective Council members
must be paid-up members of the charity
nominated and seconded by other charity
members and sponsored by a member of
Council. New Council members receive an
induction course covering all the operations
and activities of Dogs Trust and may
attend seminars and training courses
on relevant subjects.
Council meets four times a year and acts as
agent of the charity in the management of
its affairs and has the power to delegate
management to officers of the charity.
Eligibility for membership of Council is open
The Finance and General Purposes
Committee, which meets twice a year,
and the Canine Welfare Grants Committee,
which meets once a year, have terms of
reference which are provided by Council.
These consolidated accounts incorporate
the four entities shown within the grey
box above.
In 2014 Dogs Trust Trustee Limited, a
Corporate Trustee, became the sole trustee
of the charity. The previous trustees of the
charity became directors of Dogs Trust
Trustee Limited.
The charity is an unincorporated charitable
association governed by a constitution
embodying its rules and principles.
Day to day management of the charity is
delegated to the Executive team, as defined
on page 24.
Left: Jack
23
www.dogstrust.org.uk
MANAGEMENT
Directors of Dogs Trust Trustee Limited Remuneration policy
Vice Presidents
Mrs B Woodall
Mr E Chandler BVetMB MRCVS Miss R McIlrath BA MVB MRCVS Chairman
Mr J Gaye from June 2015 until
October 2015 (resigned)
Mr P Daubeny
until June 2015
Vice Chairman
Mr P Daubeny from June 2015
Honorary treasurer and chairman
of the FGPC
Mr S Langton FCA Chairman of the Canine Welfare Grants
Committee
Prof D Argyle BVMA PhD DECVIM-CA
MRCVS Mrs C Baldwin CBE
Mr J Beveridge QC
Mr K Butt MA VetMB MRCVS Mrs V Carbone
Mr R Colvill Ms E Gill
Mr T Pearey MA ACMA Mr M Radford LLB OBE
Mr G Robertson
Mr I Rose LLB Mrs S Murphy BVM&S MSc
DECVIM-CA MRCVS
member of the Finance and General Purposes
Committee (FGPC)
member of the Canine Welfare Grants Committee
Mr G Robertson has been nominated by
Council to stand for election as Chairman
at the next Annual General Meeting.
Mr J Beveridge, Mr M Radford, Mrs V
Carbone and Ms E Gill are due to retire by
rotation and Mr J Beveridge, Mr M Radford
and Mrs V Carbone are standing for reelection at the Annual General Meeting
to be held on 16 June 2016.
Governance of pay at Dogs Trust
Council is responsible for Dogs Trust’s
pay policy, as well as deciding on the
salaries of the Chief Executive and the
executive team. Council delegates this
responsibility to the Finance and General
Purposes Committee (F&GP).
The F&GP oversees administration of Dogs
Trust’s pay policy, evaluates executive
performance and decides on any changes to
executive pay. The committee meets twice a
year. The committee may take external
counsel as well as recommendations from
the Chief Executive, the Deputy Chief
Executive and the Head of HR.
Dogs Trust pay policy
In setting overall pay levels for our staff
Dogs Trust takes account of pay practice in
other similarly sized charities, and, where
necessary, private sector organisations for
specialist and technical roles (for example
in IT, finance and veterinary roles).
We aim for a sustainable and consistent pay
policy that meets the diverse requirements
of Dogs Trust and a pay practice that
ensures that individual pay decisions are
supported by a performance management
process that applies to all employees in
the organisation.
The objective of this strategy is to ensure that
Dogs Trust can attract and retain the right
people with the right skills to deliver its work.
The strategy also ensures that the Chief
Executive, Executive Team and employees are
provided with appropriate remuneration to
encourage optimum performance and are
rewarded in a fair and reasonable manner for
their individual contributions to the overall
success of the charity.
24
Key principles applicable to all levels of pay at Dogs Trust
–– Dogs Trust encourages and rewards good
performance. Individual pay is reviewed
annually and takes into account
performance, market conditions,
any relevant new qualifications or skills
developed and internal pay relativities.
A complementary recognition scheme
is operated using cash rewards for
exceptional contributions outside an
individual’s normal job role.
–– Annual pay budgets take into account
affordability, economic trends and
external market pay movement.
–– Pay is reviewed consistently using the
same approach for all staff, including the
Executive Team and the Chief Executive.
–– All national pay standards are met, including
the Living Wage, introduced in 2015.
Executive pay in 2015
The total remuneration of the Executive
team (as defined below) was £866,144 in
2015 (£855,405 in 2014). This includes
salary and benefits in kind. The team also
received pension contributions totalling
£132,532 (2014: £108,268).
The Executive team consists of:
Name
Role
Adrian Burder
Secretary and
Chief Executive
Jim Monteith
Director of Finance (and
Deputy Chief Executive)
Nick Daniel
Director of Marketing
Mark Beazley
Executive Director of
Dogs Trust Ireland
Paula Boyden
Veterinary Director
Giles Webber
Director of Operations
Matthew Taylor
Director of Property Charlotte Speedy
Director of
Communications
Dogs Trust Annual Accounts 2015
THE TRUSTEE’S RESPONSIBILITIES
REGARDING THE ACCOUNTS
The Trustee is responsible for preparing the
annual report and the financial statements
in accordance with applicable law and
United Kingdom Accounting Standards
(United Kingdom Generally Accepted
Accounting Practice). The law applicable to
charities in England and Wales requires the
Trustee to prepare financial statements for
each financial year which give a true and
fair view of the state of affairs of the charity
and group and of the incoming resources
and application of resources of the charity
and group for that period. In preparing
these financial statements, the Trustee is
required to:
–– select suitable accounting policies and
then apply them consistently;
–– observe the methods and principles in the
Charities SORP;
–– make judgments and estimates that are
reasonable and prudent;
–– state whether applicable accounting
standards have been followed, subject to
any material departures disclosed and
explained in the financial statements;
–– prepare the financial statements on the
going concern basis unless it is
inappropriate to presume that the charity
and group will continue in business.
The Trustee is responsible for keeping
proper accounting records that disclose
with reasonable accuracy at any time
the financial position of the charity and
group and to enable them to ensure
that the financial statements comply
with the Charities Act 2011, the Charities
and Trustee Investment (Scotland) Act 2005
and the Charity (Accounts and Reports)
Regulations 2008. It is also responsible for
safeguarding the assets of the charity and
group and hence for taking reasonable
steps for the prevention and detection
of fraud and other irregularities.
The current Trustee has taken all the steps
that it ought to have taken to make itself
aware of any information needed by the
Charity’s auditors for the purposes of their
audit and to establish that the auditors are
aware of that information. The Trustee is
not aware of any relevant audit information
of which the auditors are unaware.
Signed on behalf of the Trustee by:
Philip Daubeny
Vice Chairman
7 April 2016
Right: Sunny
25
www.dogstrust.org.uk
INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEE OF DOGS TRUST
We have audited the financial statements
of Dogs Trust for the year ended
31 December 2015 which comprise the
Consolidated Statement of Financial
Activities, the Consolidated and Parent
Charity Balance Sheets, the Consolidated
Cash Flow Statement and the related notes.
The financial reporting framework that has
been applied in their preparation is
applicable law and United Kingdom
Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
This report is made solely to the Charity’s
Trustee, as a body, in accordance with the
Charities Act 2011 and the Charities and
Trustee Investment (Scotland) Act 2005.
Our audit work has been undertaken so
that we might state to the Charity’s Trustee
those matters we are required to state
to them in an auditor’s report and for
no other purpose. To the fullest extent
permitted by law, we do not accept or
assume responsibility to anyone other
than the charity and the Charity’s Trustee
as a body, for our audit work, for this
report, or for the opinions we have formed.
Respective responsibilities of Trustee
and auditor
As explained more fully in the Trustee’s
Responsibilities Statement (set out on
page 25), the Trustee is responsible for the
preparation of the financial statements and
for being satisfied that they give a true and
fair view.
We have been appointed as auditor under
section 44 of the Charities and Trustee
Investment (Scotland) Act 2005 and under
section 144 of the Charities Act 2011
and report in accordance with regulations
made under those Acts. Our responsibility
is to audit and express an opinion on the
financial statements in accordance with
applicable law and International Standards
on Auditing (UK and Ireland). Those
standards require us to comply with the
Financial Reporting Council’s (FRC’s) Ethical
Standards for Auditors.
Scope of the audit of the financial
statements
A description of the scope of an audit of
financial statements is provided on the
FRC’s website at www.frc.org.uk/apb/
scope/private.cfm.
Opinion on financial statements
In our opinion the financial statements:
–– give a true and fair view of the state
of the group’s and the parent Charity’s
affairs as at 31 December 2015 and
of the group’s incoming resources and
application of resources for the year
then ended;
–– have been properly prepared in
accordance with United Kingdom
Generally Accepted Accounting
Practice; and
–– have been prepared in accordance with
the Charities Act 2011, the Charities and
Trustee Investment (Scotland) Act 2005
and regulations 6 and 8 of the Charities
(Scotland) Regulations 2006 (as amended).
26
Matters on which we are required
to report by exception
We have nothing to report in respect of the
following matters where the Charities Act
2011 and the Charities Accounts (Scotland)
Regulations 2006 (as amended) require us
to report to you if, in our opinion:
–– the information given in the Trustee’s
Annual Report is inconsistent in any
material respect with the financial
statements; or
–– proper and sufficient accounting records
have not been kept; or
–– the parent Charity’s financial statements
are not in agreement with the accounting
records or returns; or
–– we have not received all the information
and explanations we require for our audit.
BDO LLP, Statutory Auditor,
55 Baker Street,
London W1U 7EU,
United Kingdom
7 April 2016
BDO LLP is eligible to act as an auditor in
terms of section 1212 of the Companies Act
2006. BDO LLP is a limited liability
partnership registered in England and Wales
(with registered number OC305127).
Dogs Trust Annual Accounts 2015
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2015
Notes
2015
Total
£000’s
2014
Restated
£000’s
Donations and legacies
2
80,495
78,824
Other trading activities
3
6,406
4,224
Investments
4
1,564
1,357
1,412
1,137
Income from:
Charitable activities:
Adoption fees
Other
Total income
17
32
89,894
85,574
Expenditure on:
Raising funds
Donations and legacies
6
22,556
23,391
Other trading activities
6
3,117
2,461
Investments
6
121
191
25,794
26,043
Charitable activities
Rehoming centres
6
42,199
40,746
Preventative work
6
10,012
12,491
International
6
4,085
2,255
Publicity and information
6
2,962
2,461
59,258
57,953
Total expenditure
6
85,052
83,996
4,842
1,578
Net income before losses or gains on investments and exceptional income
(219)
Net (losses)/gains on investments
Exceptional income
18
Net income
-
11,169
2,169
(60)
Other recognised losses
Net movement in funds
591
6,546
(54)
11,109
2,115
Reconciliation of funds
Funds brought forward 1 January
12
129,525
127,410
Funds carried forward 31 December
12
140,634
129,525
Of the total Donations and legacies income and the rehoming centre expenditure £4,393,000 (2014: £2,154,000) related to restricted
funds. See note 12 for a breakdown.
All amounts relate to continuing activities.
The notes on pages 31 to 43 form part of the financial statements.
27
www.dogstrust.org.uk
BALANCE SHEETS
as at 31st December 2015
Consolidated
Charity
Notes
2015
£000’s
2014
Restated
£000’s
2015
£000’s
2014
Restated
£000’s
Tangible fixed assets
8
49,645
51,438
44,443
45,457
Investments
9
85,482
71,575
85,482
71,575
135,127
123,013
129,925
117,032
Fixed assets
Current assets
Stock
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Net assets
292
248
286
243
12,821
12,568
17,627
18,027
4,755
6,322
4,473
5,654
17,868
19,138
22,386
23,924
(12,361)
(12,626)
(11,909)
(12,023)
5,507
6,512
10,477
11,901
140,634
129,525
140,402
128,933
The funds of the charity
Unrestricted funds
Revaluation reserve
12
2,945
4,446
2,945
4,446
Designated reserves
12
89,561
85,761
84,359
85,761
Free reserves – Rehoming centre base fund
12
47,886
39,076
52,856
38,484
Total unrestricted funds
140,392
129,283
140,160
128,691
Restricted income funds
12
–
–
–
–
Endowment funds
12
242
242
242
242
140,634
129,525
140,402
128,933
Total charity funds
The financial statements were approved by the Council members and authorised for issue on 7th April 2016:
PG Daubeny
Vice Chairman of the Council S Langton
Honorary Treasurer
The notes on pages 31 to 43 form part of the financial statements.
28
Dogs Trust Annual Accounts 2015
CONSOLIDATED CASH FLOW STATEMENT
for the year ended 31st December 2015
2015
2014
Restated
£000’s
Net cash provided by operating activities
£000’s
£000’s
16,329
£000’s
8,395
Cash flow from investing activities
Dividends and interest from investments
Purchase of property, plant and equipment
1,564
1,357
(5,626)
(10,196)
17
Proceeds from the sale of property, plant and equipment
22
(25,854)
Purchase of investments
(10,456)
12,063
Proceeds from sale of investments
Net cash used in investing activities
10,753
(17,836)
Change in cash & cash equivalents in the reporting period
(8,520)
(1,507)
Cash & cash equivalents at the beginning of the reporting period
(125)
6,322
Change in cash & cash equivalents due to exchange rate movements
6,501
(60)
Cash & cash equivalents at the end of the reporting period
(54)
4,755
6,322
All amounts relate to continuing activities.
The notes on pages 31 to 43 form part of the financial statements.
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2015
£000’s
Net income for the reporting period (as per the statement
of financial activities)
2014
£000’s
£000’s
4,623
£000’s
1,793
Adjustments for:
Exceptional item
6,546
–
Depreciation charges
7,084
6,160
–
2,204
219
(591)
Impairment charges
Losses/(gains) on investments
Dividends, interest and rents from investments
Profit on sale of fixed assets
(1,564)
(1,357)
(17)
(22)
(44)
(8)
Increase in debtors
(253)
(864)
(Decrease)/increase in creditors
(265)
Increase in stocks
Net cash provided by operating activities
1,080
16,329
8,395
Analysis of cash and cash equivalents
Cash in hand
29
2015
£000’s
2014
£000’s
4,755
6,322
4,755
6,322
www.dogstrust.org.uk
Pictured: Roger
30
Dogs Trust Annual Accounts 2015
ACCOUNTING POLICIES
Accounting basis
The financial statements have been prepared under the historical cost
convention, with the exception of investments which are included at
market value. The financial statements have been prepared in
accordance with the Charities Statement of Recommended Practice
(SORP) FRS 102 – ‘Accounting and Reporting by Charities’ published
in 2015, the Charities and Trustee Investment (Scotland) Act 2005,
the Charities Act 2011 and applicable accounting standards.
There are no material uncertainties about the charity’s ability to
continue as a going concern.
Stock of goods donated for resale in our charity shops have been
valued at the date of transition and at subsequent reporting dates
at estimated net realisable value using historical trends. Previously
these stocks were not valued in the financial statements.
In accordance with the requirements of FRS 102 a reconciliation of
opening funds balances and 2014 net income with those shown
under previous GAAP is shown in the table below.
All restatements impact free reserves only.
Group financial statements
Reconciliation with previous generally accepted
accounting practice
The statement of financial activities (SOFA) and balance
sheet consolidate the financial statements of the charity and
its subsidiaries, Dogs Trust Promotions Limited and Dogs Trust
Limited. The results of the subsidiaries are consolidated on a
line by line basis. The charity’s gross income was £86 million (2014:
£85 million) and net income were £11.1 million (2014: £1.7 million).
The requirement to reflect income where receipt is ‘probable’ has
led to an increase in the value of accrued legacy income at the date
of transition to FRS 102 (1 January 2014) and at subsequent
reporting dates.
Dogs Trust Limited is treated as a subsidiary company because all
its members are Trustees or senior managers of Dogs Trust and
therefore the charity retains a dominant influence.
The financial commitment of the charity to fulfil veterinary costs
of dogs registered on the Shared Adoption Scheme has been
recognised in restated funds balances at the date of transition
and at subsequent reporting dates. The average annual cost per
dog was applied to the average time each dog spends on the
scheme to determine the accrual value.
All income is included in the SOFA when the charity is legally
entitled to the income, receipt is probable, and the amount
can be quantified with reasonable accuracy.
In preparing these accounts, the Trustee considered whether any
restatement of comparatives was required to comply with FRS 102
and the Charities SORP FRS 102.
The charity uses forward exchange contracts to limit exposure to
exchange rate fluctuations. The unrealised loss or gain on these
contracts has been recognised at the date of transition and at
subsequent reporting dates.
In applying the requirement to recognise employee benefits,
a liability has been recognised at the date of transition and at
subsequent reporting dates for the short term compensated
absence arising from employee entitlement to annual leave.
Reconciliation of group net income and funds
Income
Donations and legacies
Legacy income is recognised when it satisfies the following criteria:
–– There is sufficient evidence of a legacy having been left to Dogs
Trust based on Probate having been granted on or before the
year end.
–– For pecuniary legacy interests, notification has been received
from the executor by year end. For residuary legacy interests,
we have received the confirmation of sufficient assets in the
estate by the date of signing the accounts and there are no
known outstanding disputes. For all other types of legacy
interest, we have a reasonable estimate of the amount due.
Funds at 1 January 2014
£000’s
Values as previously stated
£000’s
Funds at 31 December 2014
£000’s
128,427
£000’s
Net income in 2014
£000’s
130,160
1,733
Legacy income recognition
3,749
4,579
830
Shared Adoption Scheme commitments
(4,588)
(4,956)
(368)
Forward exchange contracts
(104)
(222)
(118)
Employee annual leave
(153)
(181)
(28)
Donated stock
79
145
£000’s
66
Total restatements
(1,017)
(635)
382
Values as restated
127,410
129,525
2,115
31
www.dogstrust.org.uk
ACCOUNTING POLICIES CONTINUED
Income (continued)
–– Where a legacy is subject to the interest of a life tenant, the
income will not be recognised until the death of the life tenant.
–– Measurement of legacy income is exposed to inherent
uncertainties represented by property and other investments
whose value is subject to market fluctuations until realised.
Dogs Trust recognises this by using historical trends as a basis
for measurement. This does not apply to larger legacies
which are measured on a case by case basis.
Donations are accounted for when received. No amounts
are included in the financial statements for services donated
by volunteers. Gift Aid receivable is included in income
when there is a valid Gift Aid declaration from the donor.
Membership income is accounted for over the period to
which membership relates.
Other trading activities
Sale of goods, comprising income from the sale of new and
donated goods through shops, branches and online, is accounted
for when the sale takes place. Where applicable, income is
recognised net of value added tax. The charity operates a retail
Gift Aid scheme for supporter goods sold which are in its charity
shops on an agency basis. These sales are treated as sales of
donated goods for accounts purposes. Income from raffles is
recognised when the draw takes place.
Expenditure
All expenditure is accounted for on an accruals basis and has been
classified under headings that aggregate all costs related to any
given category. Where costs cannot be directly attributed to an
activity or function they have been allocated on a usage basis
or on the basis of head count. Support costs, such as general
management, payroll administration, budgeting and accounting,
information technology, human resources and financing are
allocated in this way.
Grants
Irrecoverable VAT
Irrecoverable VAT is included in the cost of those items to which
it relates.
Fixed assets
Tangible fixed assets are stated at cost, net of depreciation.
The charity adopted the carrying valuation of freehold land
and buildings, as at 31st December 2000, at historical cost under
the transitional provisions of Financial Reporting Standard 15. The
charity regularly reviews the net book value of its fixed assets and
writes their values down to their depreciated replacement cost if
net book values are higher.
All additions to fixed assets purchased for more than £5,000
are included at cost and depreciated on the basis outlined below.
Those that cost less than £5,000 are written off in the year
of acquisition.
Depreciation is provided on the following basis:
Freehold land
– L and is not depreciated and is tested
for impairment
Freehold buildings
– Over 15 years straight line
Motor vehicles
– Over three years straight line
Equipment & fittings – Over four years straight line
An impairment charge represents additional depreciation to write
down the value of some rehoming centres to their depreciated
replacement cost.
Investments
Listed investments are included in the balance sheet at bid price.
Realised gains and losses on disposals in the year and unrealised
gains and losses on investments at the balance sheet date are
included in the Statement of Financial Activities for the relevant
underlying funds. The historical cost of investments is shown in
note 9 to the financial statements.
Grants payable are accounted for as expenditure in the year in
which an irreversible binding commitment to make payment is
entered into.
32
Dogs Trust Annual Accounts 2015
Stocks
Stocks are valued at the lower of cost and net realisable value.
Goods donated for resale are valued at estimated net realisable
value based on historical trends.
Operating leases
Rentals applicable to operating leases are charged to the SOFA
over the period in which the cost is incurred.
Foreign currency
Foreign currency transactions of individual companies are
translated at the rates ruling when they occurred. Foreign
currency monetary assets and liabilities are translated at
the rate of exchange ruling at the balance sheet date.
All differences are taken to the SOFA.
The results of overseas operations are translated at the average
rates of exchange during the year and the balance sheet translated
into sterling at the rate of exchange ruling on the balance sheet
date. Exchange differences which arise from translation of the
opening net assets and results of foreign subsidiary undertakings
are taken to reserves.
Pension costs
Pension costs comprise the costs of the charity’s contribution to
its employees’ pension schemes. It provides a money purchase
scheme which is available to all employees and, alternatively, it
also contributes to certain employees’ personal pension plans.
Taxation
Dogs Trust is a charity within the meaning of Para 1 Schedule
6 Finance Act 2010. Accordingly the charity is potentially
exempt from taxation in respect of income or capital gains within
categories covered by Chapter 3 of Part 11 of the Corporation
Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains
Act 1992, to the extent that such income or gains are applied
exclusively to charitable purposes. No tax charge arose in the
period. The subsidiary trading companies do not generally pay UK
corporation tax because their policy is to pay qualifying donations
out of taxable profits to the charity. Foreign tax incurred by
overseas subsidiaries is charged as it is incurred.
Funds Policy
Endowment funds
Represent those assets which must be permanently held by the
charity. Income arising from the endowment funds can be used
in accordance with the objects of the charity and is included as
unrestricted income. Any capital gains or losses arising on the
investments form part of the fund.
Restricted funds
Where restricted expenditure on projects exceeds restricted
income, the balance is applied out of general funds. Transfers
between funds represent expenditure on particular projects
being applied to restricted income.
Designated funds
Rehoming Centre Development Fund: This is set aside for future
capital expenditure on the charity’s rehoming centres as approved
by the Trustees in the five year plan.
Tangible Fixed Assets Fund: This represents the land, buildings,
motor vehicles and equipment owned and used by the charity
to run its Centres and administer the organisation.
Special Project Fund: This fund is earmarked by the Trustees
for large special projects. In 2014 we had provided for our
microchipping campaign which came to an end in 2015.
Free reserves – Rehoming Centre base fund
The majority of the charity’s income comes from legacies and
fundraising, which being uncertain sources of revenue, may
not always provide the funds to cover these essential costs.
The Trustees’ policy is to set aside funds to cover up to the
next two years’ planned running costs.
33
www.dogstrust.org.uk
NOTES TO THE CONSOLIDATED ACCOUNTS
for the year ended 31st December 2015
1 Results from trading activities of subsidiary
The charity has three subsidiary companies. Dogs Trust Promotions Limited (Company number 00963277) is incorporated in the UK and
its primary activity is to sell gifts and Christmas cards. Dogs Trust Limited is a charity incorporated in Ireland (Charity number 20057978,
Company number 396919) and its primary activity is to reduce and, ultimately, see the end of homeless dogs in Ireland. A summary of
their trading results is shown below (the figures include intercompany trading). Dogs Trust Worldwide (Company number 09365971)
was dormant in the year.
Dogs Trust Limited
Dogs Trust Promotions Limited
2015
£000’s
2014
£000’s
2015
£000’s
2014
£000’s
2,520
2,104
–
–
12
16
–
–
Incoming resources
Donations
Legacies
–
10
1,246
1,347
Grant from Dogs Trust
2,845
2,888
–
–
Sale of dogs and neuter income
1,098
925
–
–
Merchandising
Interest received
Total incoming resources
Total costs
4
15
–
–
6,479
5,958
1,246
1,347
(6,479)
(5,958)
(1,019)
(1,001)
Net movement for the year
–
–
277
346
Qualifying charitable contribution
–
–
(227)
(346)
Retained profit for the year
Funds brought forward 1 January
–
–
–
–
245
262
1
1
Exchange (loss)/gain on opening net assets
(13)
(17)
–
–
Funds carried forward 31 December
232
245
1
1
5,534
6,280
280
344
(5,302)
(6,035)
(279)
(343)
Total assets
Total liabilities
Total funds
232
1
1
2015
£000’s
2014
£000’s
Donations
53,187
53,227
Legacies
26,716
24,996
245
2 Donations and legacies
Membership fees
592
601
80,495
78,824
2015
£000’s
2014
£000’s
3,596
2,997
Of the total donations and legacies income above £4,393,000 (2014: £2,154,000) related to restricted funds.
3 Other trading activities
Sale of goods
Fundraising events
Raffles
34
208
161
2,602
1,066
6,406
4,224
Dogs Trust Annual Accounts 2015
4 Investments
Interest received
Dividends received
2015
£000’s
2014
£000’s
413
397
1,151
960
1,564
1,357
5 Council members’ remuneration and expenses
None of the Trustees, Council members or any person connected with them received any remuneration during the year. Nine Trustees and Council
members were reimbursed for expenses totalling £4,550 (2014 £11,118) covering travel, subsistence and accommodation incurred in connection
with their duties as members of the Council of Dogs Trust. No allowances were paid to trustees and Council members, no direct payments to third
parties were made on their behalf. Identifiable donations from Council members in 2015 totalled £1,800 (2014 £2,000).
6 Analysis of expenditure
Grants
£000’s
Activities
undertaken
directly
£000’s
Support
costs
£000’s
2015
Total
£000’s
2014
Total
£000’s
Donations and legacies
–
22,247
309
22,556
23,391
Other trading activities
–
2,907
210
3,117
2,461
Investments
–
121
–
121
191
–
25,275
519
25,794
26,043
Rehoming centres
1,494
37,259
3,446
42,199
40,746
Preventative work
–
9,704
308
10,012
12,491
2,170
1,893
22
4,085
2,255
–
2,894
68
2,962
2,461
3,664
51,750
3,844
59,258
57,953
3,664
77,025
4,363
85,052
83,996
Raising funds
Charitable activities
International
Publicity
Total
Voluntary income is mainly generated by donors who sponsor dogs.
Support costs totalling £4,363,000 (2014: £4,226,000) have been allocated across the activities. These include costs associated with IT, HR,
finance, property and other central services to the charity’s staff and rehoming centres across the group. The costs have been allocated
based on time spent by departments supporting the various activities.
Of the total rehoming centre expenditure above £4,393,000 (2014: £2,154,000) related to restricted funds. See note 12 for a
breakdown of this expenditure.
Included with Support costs are Governance costs of £374,000 in the year (2014: £423,000); these include the following amounts:
2015
£000’s
2014
£000’s
53
50
Group auditors remuneration
Audit
Other assurance services
Tax and advisory
Total irrecoverable VAT was £1,630,000 (2014: £3,306,000).
A grant of £2,845,000 was made to Dogs Trust Limited (2014: £2,888,000) for its loss for 2015.
35
9
6
13
24
75
80
www.dogstrust.org.uk
NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED
for the year ended 31st December 2015
6 Analysis of expenditure (continued)
During the year ended 31 December 2015, the charity made grants to partner organisations carrying out work to improve the lives of
dogs in the UK and around the world.
Grants payable to partner organisations are considered to be part of the costs of activities in furtherance of the objects of the charity.
This is because the charity’s grant programme activity is carried out through organisations that support long term benefits for dogs,
which are monitored by the charity.
Grants were made to the following organisations detailed below:
International projects:
Organisation/Project
Delivery country (unless UK)
2015
£000’s
2014
£000’s
Mission Rabies
WVS
India
830
561
Thailand
200
–
Mission Rabies
Malawi
128
–
WVS – International Training Centre
India
100
100
Planned Pethood International
Mexico
99
–
Dogstar Foundation
Sri Lanka
79
5
Animal Refuge Kansai
Japan
75
44
Soi Dog Foundation
Thailand
66
50
Blue Paw Trust
Sri Lanka
51
5
Save the Dogs
Romania
48
–
The Big Fix
Uganda
45
–
SPCA Malta
Malta
43
–
Coco’s Animal Welfare
Mexico
40
–
Nowzad Dogs
Afghanistan
31
–
Help In Sufferring
India
23
–
Tapancs Animal Welfare
Hungary
20
–
Animal Rescue Sofia
Bulgaria
20
11
IAPWA
Borneo
19
–
Palestinian Animal League
Palestine
19
–
Pomujre SPA
Slovenia
18
26
BSPCA
Malawi
18
–
Animal Rights Protection Organisation Lithuania (ARPOL)
Lithuania
18
–
FOMAW
Mexico
16
–
Global Alliance for Animals and People (GAAP)
Guatemala
13
–
International Wildlife Coalition Trust
Philippines
13
39
Maun Animal Welfare Society
Botswana
12
–
Happy Paws
Malta
11
–
Association Centar Project
Kosovo
11
13
Change for Animals Foundation
Portugal
–
20
Care for Dogs Foundation
Thailand
–
19
Pan-Hellenic Animal Welfare Federation
Greece
–
16
Dick White Charitable Foundation
Cuba
–
13
Animal Aid Unlimited
India
–
12
104
17
2,170
951
Other International grants (each less than £10,000)
36
Dogs Trust Annual Accounts 2015
6 Analysis of expenditure (continued)
2015
£000’s
2014
£000’s
University of Edinburgh
129
217
University of Bristol
108
16
University of Cambridge
43
–
Royal Veterinary College
33
–
University of Lincoln
20
–
Animal Health Trust
19
–
University of Nottingham
–
183
University of Surrey
–
139
Open University
–
15
University of Glasgow
–
2
352
572
1,110
1,644
32
36
1,142
1,680
3,664
3,203
Research grants:
Grants were made to individuals at the following institutions to support research work:
Other grants:
Shared adoption scheme grants
Emergency help grants
Total grants
Under the shared adoption scheme, dogs rehomed with certain medical conditions will have the veterinary costs covered for the
treatment of that particular ailment, for the rest of the dog’s life.
Emergency help grants bring free veterinary treatment for dogs belonging to owners who are homeless, or in housing crisis, including
neutering operations, vaccination and worming, as well as non-preventative and emergency veterinary procedures.
37
www.dogstrust.org.uk
NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED
for the year ended 31st December 2015
7 Staff numbers and emoluments
The average monthly number of employees (full time equivalent) analysed by function was:
2015
number
2014
number
Rehoming centres
637
554
Fundraising, campaigns and publicity
154
143
47
46
838
743
2015
number
2014
number
Rehoming centres
714
625
Fundraising, campaigns and publicity
175
161
Management and administration
The average monthly number of employees (headcount) analysed by function was:
49
50
938
836
2015
£000’s
2014
£000’s
Wages and salaries
21,177
18,870
Social security costs
1,793
1,614
Management and administration
Their aggregate emoluments were as follows:
1,539
1,437
24,509
21,921
£60,001 to £70,000
6
5
£70,001 to £80,000
2
1
£80,001 to £90,000
2
2
£90,001 to £100,000
2
4
£100,001 to £110,000
2
–
£110,001 to £120,000
1
–
£120,001 to £130,000
1
2
£130,001 to £140,000
–
1
Pension costs
Number of employees of the group who earned from:
£140,001 to £150,000*
1
–
17
15
2015
£000’s
2014
£000’s
217
165
* this band contains the earnings of the Chief Executive.
All the employees above received pension contributions.
Employer pension contributions for all above employees
Key management employees - as defined in the Report of the Trustee - received salary and benefits in kind of £866,144 (2014: £855,405)
in the year and pension contributions of £132,532 (2014: £108,268).
38
Dogs Trust Annual Accounts 2015
8 Tangible fixed assets
Group
Freehold
land &
buildings
£000’s
Motor
vehicles
£000’s
Equipment &
fittings
£000’s
Total
£000’s
Cost
Balance at 1 January 2015
92,118
3,045
4,677
99,840
Additions
4,237
675
714
5,626
Disposals
(1,589)
(130)
(219)
(1,938)
(560)
(10)
(5)
(575)
94,206
3,580
5,167
102,953
42,026
2,463
3,913
48,402
6,008
583
494
7,085
–
–
–
–
(1,589)
(130)
(219)
(1,938)
(229)
(8)
(4)
(241)
Balance at 31 December 2015
46,216
2,908
4,184
53,308
Net book value at 31 December 2015
47,990
672
983
49,645
Net book value at 31 December 2014
50,092
582
764
51,438
Foreign exchange movement
Balance at 31 December 2015
Accumulated depreciation
Balance at 1 January 2015
Depreciation charge for year
Impairment charge for year
Disposals
Foreign exchange rate movement
Freehold land and buildings includes the cost of freehold land of £13.3 million (2014: £13.3 million) which has been valued at
£10.5 million and is not depreciated. A difference of £1.1 million arose in prior years and was shown as an impairment cost in the
Statement of Financial Activities in prior years.
Charity
Freehold
land & building
£000’s
Motor
vehicles
£000’s
Equipment &
fittings
£000’s
Total
£000’s
82,146
2,862
4,487
89,495
Cost
Balance at 1 January 2015
Additions
4,204
655
707
5,566
Disposals
(1,589)
(120)
(219)
(1,928)
Balance at 31 December 2015
84,761
3,397
4,975
93,133
37,946
2,315
3,777
44,038
Accumulated depreciation
Balance at 1 January 2015
Depreciation charge for year
5,569
555
456
6,580
Disposals
(1,589)
(120)
(219)
(1,928)
Balance at 31 December 2015
41,926
2,750
4,014
48,690
Net book value at 31 December 2015
42,835
647
961
44,443
Net book value at 31 December 2014
44,200
547
710
45,457
Freehold land and buildings includes freehold land of £8.7 million (2014: £8.7 million) that is not depreciated.
39
www.dogstrust.org.uk
NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED
for the year ended 31st December 2015
9 Fixed asset investments
2015
£000’s
2014
£000’s
Market value at 1 January
36,061
34,182
Investment cash at 1 January
35,514
36,719
71,575
70,901
(12,127)
(10,753)
Add: acquisitions at cost
13,285
11,707
13,000
(1,000)
Less: disposals at market value
: investment cash
(251)
Net realised and unrealised gains
Market value at 31 December
720
85,482
71,575
2015
£000’s
2014
£000’s
5,191
4,892
UK equities
12,446
11,939
Non-UK equities
15,486
16,247
Investments at market value comprised:
UK fixed interest securities
Other investments
Cash
The historical cost of investments held at 31 December was
4,031
2,983
48,328
35,514
85,482
71,575
82,537
67,129
There was one material investment of £1.5 million at 31st December 2015 (2014: nil) in BlackRock Institutional Cash Series Sterling Liquidity
GBP Heritage Inc. No other investment (other than cash) was material at 31st December 2015 or 2014.
40
Dogs Trust Annual Accounts 2015
10 Debtors’ analysis
Group
2015
£000’s
Charity
2014
£000’s
2015
£000’s
2014
£000’s
Trade debtors
183
90
11
16
Other debtors
935
953
932
953
1,433
703
1,332
745
–
–
5,108
5,769
Prepayments & accrued income
10,270
10,822
10,244
10,544
Total
12,821
12,568
17,627
18,027
2015
£000’s
2014
£000’s
2015
£000’s
2014
£000’s
Trade creditors
5,737
5,847
5,436
5,537
Other creditors
903
1,262
851
1,038
VAT claim
Amount owed by subsidiary companies
11 Creditors’ analysis
Group
Accruals & deferred income
Total
Charity
5,721
5,517
5,622
5,448
12,361
12,626
11,909
12,023
Group
2015
£000’s
Movement in deferred income
Charity
2014
£000’s
2015
£000’s
2014
£000’s
274
264
274
264
(274)
(264)
(274)
(264)
Deferred income in the year
296
274
296
274
Balance at 31 December
296
274
296
274
Balance at 1 January
Utilised in the year
Deferred income is income received during this year but in respect of next year.
41
www.dogstrust.org.uk
NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED
for the year ended 31st December 2015
12 Total funds
Movement in funds
Balance
1 January
2015
£000’s
Income
£000’s
Expenditure
£000’s
Exceptional
item
£000’s
4,446
–
–
–
Rehoming Centre Development Fund
33,223
–
–
Fund for Fixed Assets
51,438
–
–
Gains,
revaluations &
transfers
£000’s
Balance
31 December
2015
£000’s
Unrestricted funds
Revaluation reserve
(1,501)
2,945
–
6,693
39,916
–
(1,793)
49,645
Designated funds
Special Project Fund
Total designated funds
Free reserves – Rehoming Centre base fund
1,100
–
–
–
(1,100)
–
85,761
–
–
–
3,800
89,561
39,076
85,501
(80,659)
6,546
(2,578)
47,886
129,283
85,501
(80,659)
6,546
(279)
140,392
Ballymena
–
343
(343)
–
–
–
Basildon
–
164
(164)
–
–
–
Bridgend
–
154
(154)
–
–
–
Canterbury
–
485
(485)
–
–
–
Darlington
–
527
(527)
–
–
–
Evesham
–
789
(789)
–
–
–
Glasgow
–
82
(82)
–
–
–
Harefield (London)
–
62
(62)
–
–
–
Ilfracombe
–
177
(177)
–
–
–
Kenilworth
–
20
(20)
–
–
–
Leeds
–
460
(460)
–
–
–
Loughborough
–
63
(63)
–
–
–
Manchester
–
10
(10)
–
–
–
Merseyside
–
119
(119)
–
–
–
Newbury
–
67
(67)
–
–
–
Salisbury
–
124
(124)
–
–
–
Shoreham
–
392
(392)
–
–
–
Shrewsbury
–
169
(169)
–
–
–
Snetterton
–
123
(123)
–
–
–
West Calder
–
40
(40)
–
–
–
Other
–
23
(23)
–
–
–
Total restricted income funds
–
4,393
(4,393)
–
–
–
242
–
–
–
242
Total unrestricted funds
Restricted income funds
Endowment funds
Gertrude R Clarke
Total endowment funds
Total funds
242
–
129,525
89,894
42
–
–
(85,052)
–
6,546
–
(279)
242
140,634
Dogs Trust Annual Accounts 2015
12 Total funds (continued)
Details of funds are included in the Report of the Trustee. The charity’s Fund for Fixed Assets includes the amount owed by Dogs Trust
Limited which is represented by our Dublin Centre.
13 Analysis of group net assets between funds
Unrestricted
£000’s
Restricted
£000’s
Endowment
£000’s
Total
£000’s
Tangible fixed assets
49,645
–
–
49,645
Investments
85,482
–
–
85,482
292
–
–
292
12,579
–
242
12,821
Represented by:
Stock
Debtors
Cash at bank and in hand
4,755
–
–
4,755
Current liabilities
(12,361)
–
–
(12,361)
Total net assets
140,392
–
242
140,634
Canterbury
redevelopment
£000’s
Cardiff
redevelopment
£000’s
Other
development
£000’s
Total
£000’s
14 Capital commitments
Council has authorised the following capital expenditure over next five years:
Evesham
redevelopment
£000’s
Newbury
redevelopment
£000’s
Authorised and contracted
7,001
5,410
–
3,500
–
15,911
Authorised not contracted
–
–
3,024
12,464
8,517
24,005
7,001
5,410
3,024
15,964
8,517
39,916
15 Contingent liabilities
The charity has given an indemnity to repay £2.3 million related to legacy bequests, should the relevant estates be claimed against.
16 Forward currency contracts
The charity had outstanding forward currency commitments of €5.2 million at average rate of €1.38 to £1 as at 31st December 2015
(2014: €4 million).
17 Related party transactions
In accordance with Financial Reporting Standard 102, the related party transactions entered into by the charity are detailed below.
All transactions that arose were in the normal course of business.
The charity was invoiced £1,943,000 (2014: £785,000) for rehoming services provided by Dogs Trust Limited, a subsidiary of the charity.
Of this amount £146,000 (2014: £785,000) was oustanding at the year end.
During the year the charity provided £2,845,000 (2014: £2,888,000) to Dogs Trust Limited to support its work. A balance
of £4,854,000 (2014: £5,796,000) was owed to the charity from Dogs Trust Limited at the year end.
The charity invoiced Dogs Trust Promotions Limited, a subsidiary of the charity, £10,000 (2014: £10,000) for office services provided.
The charity was owed £18,000 (2014: £27,000) by Dogs Trust Promotions Limited at the year end.
Remuneration of £56,000 was paid to Mrs C Baldwin CBE in 2014 for her role as Chief Executive while she was a Trustee of the charity.
Grants totalling £958,000 (2014: £561,000) were paid to Mission Rabies, a charity whose trustees include Mrs C Baldwin and Mr P
Daubeny, who were directors of Dogs Trust Trustee Limited in both years.
18 Exceptional income
During the year a review of the VAT recovery methodology of the charity was carried out. As a result the charity recovered VAT relating
to amounts previously deemed irrecoverable in the periods from 2011 to 2015. This item is outside of the normal activities of the charity
and therefore is classified as an exceptional item.
43
www.dogstrust.org.uk
SWEETS
There really is nothing sweeter than seeing a dog happily settled
in their new home. These sweeties are made for sharing.
Wilber and Tommy, rehomed from Dogs
Trust Snetterton: sunbathing on their
special climbing frame.
Mitzi, rehomed from Dogs Trust Ilfracombe:
on her way to a big bath.
Rex and Maisy, rehomed from Dogs Trust
Kenilworth: snuggling together, always.
Sam, rehomed from Dogs Trust Canterbury:
on a quick break before he carries on his
way to Mortehoe.
Benji, rehomed from Dogs Trust Manchester, nestling on a bed of finest cashmere sweaters.
44
Dogs Trust Annual Accounts 2015
Making a reservation
We would love to see you at Dogs Trust.
To find your nearest rehoming centre
please call 0303 003 0000 or visit
www.dogstrust.org.uk
THANK YOU
Dogs Trust wishes to thank the following
for their generous help this year:
Petplan, Players of People’s Postcode Lottery,
Players of Postcode Scratch, Welcome
Cottages and HSBC.
We thank Pets at Home for generously
donating their Wainwright’s dog food for
use at all of our rehoming centres, for the
third consecutive year.
E X T E R N A L A DV I S OR S
Auditors:
BDO LLP
55 Baker Street, London W1U 7EU
Investment advisors:
Sarasin and Partners LLP
Juxon House, 100 St Paul’s Churchyard,
London EC4M 5PS
Solicitors:
Druces LLP
Salisbury House, London Wall, London
EC2M 5PS
R E GI S T E R E D A DDR E S S
Clarissa Baldwin House,
17 Wakley Street,
London EC1V 7RQ
Right: Dexter
Tel: 020 7837 0006
Website: www.dogstrust.org.uk
Email: [email protected]
Facebook: facebook.com/dogstrust
Twitter: @Dogstrust
Instagram: @Dogstrust
Youtube: Youtube/dogstrust
Registered charity no 227523
(England and Wales)
SCO87843 (Scotland)
20057978 (Ireland)
Concept and copy by Deana Selby
Designed and produced by Luminous
Print by Red Mist