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DOGS TRUST Menu The ANNUAL ACCOUNTS 2015

The DOGS TRUST Menu · 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

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DOGS TRUST Menu

The ANNUAL ACCOUNTS 2015

C O N T E N T SOur Mission 1

Appetizers 3

Goals 4

Main Courses 6

Best Bites 8

On the Side 10

Takeaways 12

Specials 14

Children’s Menu 16

International Flavours 17

Business Lunch 18

Financial Review 20

Governance and Structure 23

Governance and Structure 23

Management 24

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

Sweets 44

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.

FROM THE HEAD CHEF

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.

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

W

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 NE VER DE S TROY

A HE ALTHY DOG

OurMISSION

Right: Joey

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Dogs Trust Annual Accounts 2015

2

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.

6,793( 2 0 1 4 : 6 , 5 9 3 ) H A N D O V E R S F R O M M E M B E R S O F T H E P U B L I C

8,111( 2 0 1 4 : 8 ,1 8 4 ) S T R AY S V I A A N I M A L WA R D E N S , C O U N C I L P O U N D S A N D O T H E R C H A R I T I E S

292( 2 0 1 4 : 3 3 1) B O R N A T T H E R E H O M I N G C E N T R E

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.

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.

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.

* 2014.

L A S T Y E A R W E C A R E D F O R 1 5 ,1 9 6 D O G S A T O U R 2 1 R E H O M I N G C E N T R E S : W H E R E D O T H E Y A L L C O M E F R O M ?

Top left: RogerTop middle: BertieTop right: BusterCentre left: Joey Centre: Sunny Centre right: Bobby Bottom left: Jack Bottom centre: MurphBottom right: Gerald

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Dogs Trust Annual Accounts 2015

GOALS

G O A L S I N 2 0 15

Rehome even more dogs than 2014 (2014: 12,419 rehomed and 2015: 12,987 rehomed)

Extend our affordable training and behaviour lessons for dog owners into other areas of the UK

Rebuild our rehoming centres in Evesham and Newbury

Expand the existing Home From Home scheme for dogs which can benefit from living with foster carers away from a rehoming centre

Identify potential sites for new rehoming centres in the UK and Ireland

Expand the youth education programme to include secondary schools

Persuade the government to review the regulations governing the Greyhound racing industry

Open new Dogs Trust charity shops in the UK

Ongoing Achieved

G O A L S I N 2 0 16

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

Complete the rebuilding of our older rehoming centres at Evesham and Newbury

Identify potential new sites for rehoming centres in the UK and Ireland

Create a microchipping and neutering campaign team in Scotland

Extend our youth education work

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

Reduce the number of puppies illegally imported into the country

Left: BertieFacing page:Top left: BertieTop right: DexterBottom left: Sunny Bottom right: Gerald

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MAIN COURSES

Rehoming stray and unwanted dogs is our bread and butter.

In 2015 we cared for:

Of these:

* We never destroy a healthy dog.

15,196( 2 0 1 4 : 1 4 , 6 3 0 )

D O G S A T O U R C E N T R E S

204( 2 0 1 4 : 2 0 3 )

W E R E R E U N I T E D W I T H T H E I R O W N E R S

12,987(2 0 14 : 12, 419)

W ER E R EHOMED T O NE W OW NER S

188(2 0 14 : 2 14)

PA S SED AWAY OR W ER E P U T T O SL EEP *

1,817(2 0 14 : 1,79 4)

R EM AINED IN OUR C A R E AT T HE END OF T HE Y E A R

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Table manners at Dogs TrustGood 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 centre-based 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

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Dogs Trust Annual Accounts 2015

BEST BITES

A stray in a mangerWhile 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.

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.

‘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

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Dogs Trust Basildon – 1 year old!

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!

The Oakfield Old Dogs HomeWe 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.

IndigestionOur 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.

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Dogs Trust Annual Accounts 2015

ON THE SIDE

Margaret and Charlie, at Dogs Trust Dublin –

our chip stars.

ChipsChips 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.

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.

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.

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.

Photographer: Fran Veale

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Rare, medium, well doneRare: 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.

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.

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.

Right: Volunteer Jan helps us socialise the puppies at Dogs Trust Shoreham.

Left: Bertie

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Dogs Trust Annual Accounts 2015

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 Project2015 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.

1,300D O G S B E L O N G I N 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 A T S A N D WA R M C O A T S A T C H R I S T M A S

Photographer: Olivia Hemingway

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City DogsOur 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.

Freedom ProjectThe 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).

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.

DogmobilesOur 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.

Lets with PetsOur 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.

102D O G S P L A C E D W I T H F O S T E R C A R E R S W H I L E T H E I R O W N E R F L E D D O M E S T I C V I O L E N C E

Left: Buster Right: Sandy

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Dogs Trust Annual Accounts 2015

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 investigationWe 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.

We know that puppies are being smuggled in from all over eastern Europe. Our undercover investigation revealed that traffickers from Hungary, Lithuania and Slovakia – among others – were bringing in puppies at an age when they are far too young to be away from their mothers, using fake pet passports and forged vaccination certificates, and gaining entry into the country under PETS legislation. The PETS –

Addressing accidental breedingLast 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.)

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 until they are 15 weeks old, and, sadly, many of these pups have needed urgent medical treatment on arrival. We partnered with the main quarantine establishment in Dover to ensure higher welfare standards and instant access to veterinary attention, and, at time of writing, we have cared for over 100 smuggled puppies.

Canine Welfare Grants CommitteeDogs 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.

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Contact CentreOur 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.

Dog SchoolWe 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.

Pet Advertising Advisory GroupDogs 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.

Stray dog surveyWe 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.

Top: Dexter

295,422C A L L S A N S W E R E D B Y

O U R C O N T A C T C E N T R E T E A M

102,363S T R AY D O G S C O L L E C T E D

I N T H E U K

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Dogs Trust Annual Accounts 2015

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.

2,996W O R K S H O P S H E L P I N G Y O U N G P E O P L E T O ‘ B E D O G S M A R T ’

Youth educationLast 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’.

Taking the LeadOur 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 SmartIn 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.

8,215W O R K S H O P S I N S C H O O L S , Y O U T H

C L U B S , P U P I L R E F E R R A L U N I T S A N D Y O U N G O F F E N D E R S ’ I N S T I T U T I O N S

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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.

Population controlIn 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.

Eradication of rabiesWe 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 workersWe 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.

Improving rehomingWe 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.

EducationFrom 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.

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Dogs Trust Annual Accounts 2015

BUSINESS LUNCH

W H E R E O U R I N C O M E C A M E F R O MWe 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.

K E Y Donations Legacies Trading income Investment income Adoption fees Membership fees

Left: Murph

T O T A L I N C O M E

£89.9MI N C O M E F R O M F U N D R A I S I N G A C T I V I T I E SIncome from fundraising activities (£86.9 million) is split between trading and voluntary income as follows:

T R A D I N G I N C O M E

£6.4MThis 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.

V O L U N T A R Y I N C O M E Our main areas of voluntary income are split as follows:

Donations

£53.2MThis includes one-off donations as well as regular giving.

Legacies

£26.7MMembership fees

£0.6MI N V E S T M E N T I N C O M E

£1.6MA D O P T I O N F E E S

£1.4M

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W H E R E T H E M O N E Y I S S P E N TOur 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.

S P E N D I N G O N C H A R I T A B L E A C T I V I T I E SCharitable activities (total £59.3 million) includes spend on: rehoming centres, neutering, microchipping, education, international work, split as follows:

Rehoming centres

£42.2MThis includes staff, premises maintenance, veterinary costs, vehicle costs.

Promoting responsible dog ownership

£10.0MThis includes education, microchipping, neutering, community work, outreach work.

International work

£4.1MThis includes our long term project in Bosnia, as well as grants to support selected overseas projects.

Publicity and public affairs

£3.0MThis includes promoting the charity’s key messages and advising government on all dog related issues.

K E Y Rehoming centres Responsible dog ownership International Trading Publicity and public affairs Generating fundraising income Other costs

T O T A L E X P E N D I T U R E

£85.1M

S P E N D I N G O N F U N D R A I S I N G Fundraising activities (total £25.7 million) includes spend on trading activities and generating voluntary income, split as follows:

Trading

£3.1MThis includes the cost of running our charity shop network (£1.1 million).

Generating voluntary income

£22.6MDespite a 2% increase in voluntary income, the cost of generating this income has reduced by 5% when compared to 2014.

O T H E R C O S T S

£0.1MThis is made up of the costs of managing our investments.

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Dogs Trust Annual Accounts 2015

FINANCIAL REVIEW

OverviewWe 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

£000’s

Total income 89,894 85,574 +5

Voluntary income 80,495 78,824 +2

Total spend on charitable activities 59,258 57,953 +2

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).

70

60

50

40

30

20

10

02011 2012 2013 2014 2015

Total spend on charitable activities

K E Y Rehoming Preventative work International Publicity and information

Fundraising contributionIncome 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

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Capital expenditureWork 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 endNet 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 subsidiariesBoth 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 PolicyCouncil 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 policyWe 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 PolicyThe 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.

– 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 FundThis 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 fundThe 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 uncertaintiesThe 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.Left: Sandy

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Dogs Trust Annual Accounts 2015

FINANCIAL REVIEW CONTINUED

Risk ManagementCompromised 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.

An Investment policy focussed on capital preservation and liquidity.

Foreign exchange exposures are monitored and forward exchange contracts used where appropriate.

Service continuity A thorough update to our business continuity planning was conducted in 2015.

It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

The table below details the principal risks and uncertainties facing the charity, and the measures in place to manage these.

ScotlandDogs 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 benefitWith 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.

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.

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.

Helping people experiencing domestic violence to flee their aggressor by placing their dog with a temporary foster carer until they are able to take their dog back.

Providing free advice to social housing tenants who are looking for pet-friendly housing or experiencing difficulty with landlords.

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.

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 dog owners to build a stronger relationship with their dogs through providing low cost training lessons through our Dog Schools.

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D O G S T R U S T T R U S T E E L I M I T E D

Company

D O G S T R U S T

Charity

D O G S T R U S T L I M I T E D

Company and Charity (registered in Ireland)

D O G S T R U S T P R O M O T I O N S L I M I T E D

Company

D O G S T R U S T W O R L D W I D E

Company (Charitable status pending)

Legal structureThese consolidated accounts incorporate the four entities shown within the grey box above.

The charity also has three other dormant subsidiaries (Dogs Trust Limited, NCDL Limited and Sponsor a Dog Limited).

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.

GOVERNANCE AND STRUCTURE

GovernanceThe charity is an unincorporated charitable association governed by a constitution embodying its rules and principles.

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.

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

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.

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.

Day to day management of the charity is delegated to the Executive team, as defined on page 24.

Left: Jack

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Dogs Trust Annual Accounts 2015

MANAGEMENT

Directors of Dogs Trust Trustee LimitedVice PresidentsMrs B WoodallMr E Chandler BVetMB MRCVS Miss R McIlrath BA MVB MRCVS

ChairmanMr J Gaye from June 2015 until October 2015 (resigned)Mr P Daubeny until June 2015

Vice ChairmanMr P Daubeny from June 2015

Honorary treasurer and chairman of the FGPCMr S Langton FCA

Chairman of the Canine Welfare Grants CommitteeProf D Argyle BVMA PhD DECVIM-CA MRCVS

Mrs C Baldwin CBEMr J Beveridge QCMr K Butt MA VetMB MRCVS Mrs V CarboneMr R Colvill Ms E GillMr T Pearey MA ACMA Mr M Radford LLB OBEMr G RobertsonMr 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 re-election at the Annual General Meeting to be held on 16 June 2016.

Remuneration policy Governance of pay at Dogs TrustCouncil 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 policyIn 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.

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 2015The 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 RoleAdrian 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

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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 DaubenyVice Chairman

7 April 2016

Right: Sunny

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Dogs Trust Annual Accounts 2015

IND E P E ND E N T A UDI T O R S ’ R E P O R T T O T HE T R U S T E E O F D O G S T R U S T

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 auditorAs 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 statementsA 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 statementsIn 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).

Matters on which we are required to report by exceptionWe 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).

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C O N S O L ID AT E D S TAT E ME N T O F F IN A N CI A L A C T I V I T IE Sfor the year ended 31st December 2015

Notes

2015 Total

£000’s

2014 Restated

£000’s

Income from:

Donations and legacies 2 80,495 78,824

Other trading activities 3 6,406 4,224

Investments 4 1,564 1,357

Charitable activities:

Adoption fees 1,412 1,137

Other 17 32

Total income 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

Net income before losses or gains on investments and exceptional income 4,842 1,578

Net (losses)/gains on investments (219) 591

Exceptional income 18 6,546 -

Net income 11,169 2,169

Other recognised losses (60) (54)

Net movement in funds 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.

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Dogs Trust Annual Accounts 2015

B A L A N CE S HE E T Sas at 31st December 2015

Consolidated Charity

Notes2015

£000’s

2014 Restated

£000’s2015

£000’s

2014 Restated

£000’s

Fixed assets

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

Current assets

Stock 292 248 286 243

Debtors 10 12,821 12,568 17,627 18,027

Cash at bank and in hand 4,755 6,322 4,473 5,654

17,868 19,138 22,386 23,924

Creditors: amounts falling due within one year 11 (12,361) (12,626) (11,909) (12,023)

Net current assets 5,507 6,512 10,477 11,901

Net assets 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

Total charity funds 140,634 129,525 140,402 128,933

The financial statements were approved by the Council members and authorised for issue on 7th April 2016:

PG Daubeny S LangtonVice Chairman of the Council Honorary Treasurer

The notes on pages 31 to 43 form part of the financial statements.

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C O N S O L ID AT E D C A S H F L O W S TAT E ME N Tfor the year ended 31st December 2015

2015 2014

Restated

£000’s £000’s £000’s £000’s

Net cash provided by operating activities 16,329 8,395

Cash flow from investing activities

Dividends and interest from investments 1,564 1,357

Purchase of property, plant and equipment (5,626) (10,196)

Proceeds from the sale of property, plant and equipment 17 22

Purchase of investments (25,854) (10,456)

Proceeds from sale of investments 12,063 10,753

Net cash used in investing activities (17,836) (8,520)

Change in cash & cash equivalents in the reporting period (1,507) (125)

Cash & cash equivalents at the beginning of the reporting period 6,322 6,501

Change in cash & cash equivalents due to exchange rate movements (60) (54)

Cash & cash equivalents at the end of the reporting period 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 activities2015 2014

£000’s £000’s £000’s £000’s

Net income for the reporting period (as per the statement of financial activities) 4,623 1,793

Adjustments for:

Exceptional item 6,546 –

Depreciation charges 7,084 6,160

Impairment charges – 2,204

Losses/(gains) on investments 219 (591)

Dividends, interest and rents from investments (1,564) (1,357)

Profit on sale of fixed assets (17) (22)

Increase in stocks (44) (8)

Increase in debtors (253) (864)

(Decrease)/increase in creditors (265) 1,080

Net cash provided by operating activities 16,329 8,395

Analysis of cash and cash equivalents2015

£000’s2014

£000’s

Cash in hand 4,755 6,322

4,755 6,322

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Dogs Trust Annual Accounts 2015

Pictured: Roger

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Accounting basisThe 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.

Reconciliation with previous generally accepted accounting practiceIn 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 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.

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.

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.

A C C O UN T IN G P O L ICIE S

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 statementsThe 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).

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.

IncomeAll 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.

Donations and legaciesLegacy 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.

Reconciliation of group net income and funds Funds at 1 January 2014 Funds at 31 December 2014 Net income in 2014

£000’s £000’s £000’s £000’s £000’s £000’s

Values as previously stated 128,427 130,160 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 66

Total restatements (1,017) (635) 382

Values as restated 127,410 129,525 2,115

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Dogs Trust Annual Accounts 2015

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 activitiesSale 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.

ExpenditureAll 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.

GrantsGrants payable are accounted for as expenditure in the year in which an irreversible binding commitment to make payment is entered into.

Irrecoverable VATIrrecoverable 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 – Land 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.

InvestmentsListed 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.

A C C O U N T IN G P O L ICIE S C O N T IN U E D

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StocksStocks 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 leasesRentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred.

Foreign currencyForeign 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 costsPension 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 PolicyEndowment fundsRepresent 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 fundsWhere 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 fundsRehoming 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 fundThe 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.

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Dogs Trust Annual Accounts 2015

1 Results from trading activities of subsidiaryThe 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

Incoming resources

Donations 2,520 2,104 – –

Legacies 12 16 – –

Merchandising – 10 1,246 1,347

Grant from Dogs Trust 2,845 2,888 – –

Sale of dogs and neuter income 1,098 925 – –

Interest received 4 15 – –

Total incoming resources 6,479 5,958 1,246 1,347

Total costs (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

Total assets 5,534 6,280 280 344

Total liabilities (5,302) (6,035) (279) (343)

Total funds 232 245 1 1

2 Donations and legacies2015

£000’s2014

£000’s

Donations 53,187 53,227

Legacies 26,716 24,996

Membership fees 592 601

80,495 78,824

Of the total donations and legacies income above £4,393,000 (2014: £2,154,000) related to restricted funds.

3 Other trading activities2015

£000’s2014

£000’s

Sale of goods 3,596 2,997

Fundraising events 208 161

Raffles 2,602 1,066

6,406 4,224

N O T E S T O T HE C O N S O L ID AT E D A C C O UN T S for the year ended 31st December 2015

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4 Investments2015

£000’s2014

£000’s

Interest received 413 397

Dividends received 1,151 960

1,564 1,357

5 Council members’ remuneration and expensesNone 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

Supportcosts

£000’s

2015 Total

£000’s

2014 Total

£000’s

Raising funds

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

Charitable activities

Rehoming centres 1,494 37,259 3,446 42,199 40,746

Preventative work – 9,704 308 10,012 12,491

International 2,170 1,893 22 4,085 2,255

Publicity – 2,894 68 2,962 2,461

3,664 51,750 3,844 59,258 57,953

Total 3,664 77,025 4,363 85,052 83,996

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

Group auditors remuneration

Audit 53 50

Other assurance services 9 6

Tax and advisory 13 24

75 80

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.

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Dogs Trust Annual Accounts 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 India 830 561

WVS 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

Other International grants (each less than £10,000) 104 17

2,170 951

N O T E S T O T HE C O N S O L ID AT E D A C C O U N T S C O N T IN U E Dfor the year ended 31st December 2015

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6 Analysis of expenditure (continued)

Research grants:2015

£000’s2014

£000’s

Grants were made to individuals at the following institutions to support research work:

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

Other grants:

Shared adoption scheme grants 1,110 1,644

Emergency help grants 32 36

1,142 1,680

Total grants 3,664 3,203

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.

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Dogs Trust Annual Accounts 2015

7 Staff numbers and emolumentsThe 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

Management and administration 47 46

838 743

The average monthly number of employees (headcount) analysed by function was:

2015 number

2014 number

Rehoming centres 714 625

Fundraising, campaigns and publicity 175 161

Management and administration 49 50

938 836

2015 £000’s

2014 £000’s

Their aggregate emoluments were as follows:

Wages and salaries 21,177 18,870

Social security costs 1,793 1,614

Pension costs 1,539 1,437

24,509 21,921

Number of employees of the group who earned from:

£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

£140,001 to £150,000* 1 –

17 15

* this band contains the earnings of the Chief Executive.

All the employees above received pension contributions.

2015£000’s

2014£000’s

Employer pension contributions for all above employees 217 165

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).

N O T E S T O T HE C O N S O L ID AT E D A C C O U N T S C O N T IN U E Dfor the year ended 31st December 2015

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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)

Foreign exchange movement (560) (10) (5) (575)

Balance at 31 December 2015 94,206 3,580 5,167 102,953

Accumulated depreciation

Balance at 1 January 2015 42,026 2,463 3,913 48,402

Depreciation charge for year 6,008 583 494 7,085

Impairment charge for year – – – –

Disposals (1,589) (130) (219) (1,938)

Foreign exchange rate movement (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

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

Cost

Balance at 1 January 2015 82,146 2,862 4,487 89,495

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

Accumulated depreciation

Balance at 1 January 2015 37,946 2,315 3,777 44,038

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.

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Dogs Trust Annual Accounts 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

Less: disposals at market value (12,127) (10,753)

Add: acquisitions at cost 13,285 11,707

: investment cash 13,000 (1,000)

Net realised and unrealised gains (251) 720

Market value at 31 December 85,482 71,575

Investments at market value comprised:

2015 £000’s

2014 £000’s

UK fixed interest securities 5,191 4,892

UK equities 12,446 11,939

Non-UK equities 15,486 16,247

Other investments 4,031 2,983

Cash 48,328 35,514

85,482 71,575

The historical cost of investments held at 31 December was 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.

N O T E S T O T HE C O N S O L ID AT E D A C C O U N T S C O N T IN U E Dfor the year ended 31st December 2015

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10 Debtors’ analysis Group Charity

2015 £000’s

2014£000’s

2015 £000’s

2014£000’s

Trade debtors 183 90 11 16

Other debtors 935 953 932 953

VAT claim 1,433 703 1,332 745

Amount owed by subsidiary companies – – 5,108 5,769

Prepayments & accrued income 10,270 10,822 10,244 10,544

Total 12,821 12,568 17,627 18,027

11 Creditors’ analysis Group Charity

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

Accruals & deferred income 5,721 5,517 5,622 5,448

Total 12,361 12,626 11,909 12,023

Group Charity

Movement in deferred income 2015

£000’s2014

£000’s2015

£000’s2014

£000’s

Balance at 1 January 274 264 274 264

Utilised in the year (274) (264) (274) (264)

Deferred income in the year 296 274 296 274

Balance at 31 December 296 274 296 274

Deferred income is income received during this year but in respect of next year.

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Dogs Trust Annual Accounts 2015

12 Total fundsMovement in funds

Balance 1 January

2015 £000’s

Income £000’s

Expenditure £000’s

Exceptional item

£000’s

Gains, revaluations &

transfers£000’s

Balance 31 December

2015£000’s

Unrestricted funds

Revaluation reserve 4,446 – – – (1,501) 2,945

Designated funds

Rehoming Centre Development Fund 33,223 – – – 6,693 39,916

Fund for Fixed Assets 51,438 – – – (1,793) 49,645

Special Project Fund 1,100 – – – (1,100) –

Total designated funds 85,761 – – – 3,800 89,561

Free reserves – Rehoming Centre base fund 39,076 85,501 (80,659) 6,546 (2,578) 47,886

Total unrestricted funds 129,283 85,501 (80,659) 6,546 (279) 140,392

Restricted income funds

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) – – –

Endowment funds

Gertrude R Clarke 242 – – – – 242

Total endowment funds 242 – – – – 242

Total funds 129,525 89,894 (85,052) 6,546 (279) 140,634

N O T E S T O T HE C O N S O L ID AT E D A C C O U N T S C O N T IN U E Dfor the year ended 31st December 2015

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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 fundsRepresented by:

Unrestricted £000’s

Restricted £000’s

Endowment £000’s

Total £000’s

Tangible fixed assets 49,645 – – 49,645

Investments 85,482 – – 85,482

Stock 292 – – 292

Debtors 12,579 – 242 12,821

Cash at bank and in hand 4,755 – – 4,755

Current liabilities (12,361) – – (12,361)

Total net assets 140,392 – 242 140,634

14 Capital commitmentsCouncil has authorised the following capital expenditure over next five years:

Evesham redevelopment

£000’s

Newbury redevelopment

£000’s

Canterbury redevelopment

£000’s

Cardiff redevelopment

£000’s

Other development

£000’sTotal

£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 liabilitiesThe charity has given an indemnity to repay £2.3 million related to legacy bequests, should the relevant estates be claimed against.

16 Forward currency contractsThe 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 transactionsIn 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 incomeDuring 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.

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Dogs Trust Annual Accounts 2015

There really is nothing sweeter than seeing a dog happily settled in their new home. These sweeties are made for sharing.

SWEETS

Benji, rehomed from Dogs Trust Manchester, nestling on a bed of finest cashmere sweaters.

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.

Wilber and Tommy, rehomed from Dogs Trust Snetterton: sunbathing on their special climbing frame.

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Making a reservationWe 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 YOUDogs 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 D V I S O R SAuditors: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 G I S T E R E D A D D R E S SClarissa Baldwin House, 17 Wakley Street, London EC1V 7RQ

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

Right: Dexter

Dogs Trust Annual Accounts 2015