Registered charity 1037486
Report of the Trustees and
Financial Statements for the Year Ended
31 March 2025
for
Viva!
Sumer Auditco Ltd, Accountants and Statutory Auditor
Lennox House, 3 Pierrepont St, Bath BA1 1LB

Viva!
Contents of the Financial Statements
for the Year Ended 31 March 2024
Trustees Report and Financial Statement
Report of the Independent Auditors
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements
Detailed Statement of Financial Activities
Page
3 to 29
30 to 31
32
33
34
35
36 to 43
44 to 45
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Viva!
Trustees Report and Financial Statement
For the Year Ended
31 March 2025
Registered office: 8 York Court, Wilder Street, Bristol BS2 8QH
The Trustee
Corporate trustee
Viva! has a corporate trustee, Viva! Trustee Limited, of 8 York Court, Bristol, BS2 8QH,
United Kingdom, a company limited by guarantee incorporated in England & Wales with
company number 12707019, being and acting as the sole corporate trustee of Viva!,
registered charity number 1037486. The trustees are its board of directors; for ease of
terminology, these will be referred to as the Trustees in this report.
Board of Directors of Viva! Trustee Ltd
Louise Carter
Justin Kerswell
Rhiannon Purnell
Investment Powers
The Trust Deed authorises the Trustees to make and hold investments using the general
funds of the Charity, and the Trustees chose to sell its investment property and purchase
another freehold residential house for which the charity will gain rent. The property
rented out is judged to be more financially beneficial than the funds being in bank
accounts and with very low risk.
Directors of Viva! Trustee Ltd (VTL) Induction and Training
All the directors of Viva! Trustee Ltd (called 'the trustees' in this report) are very familiar
with the work of Viva! having either served as trustee for a number of years (two were
trustees of Viva! previous to the VTL being set up) and/or formerly being deputy director
3

or online manager and having all been given educational training in all aspects of its work.
All trustees have been involved in its voluntary work.
Also, trustees are encouraged to do voluntary work and short educational training courses
about Vival's work, which new staff partake in. These are led by the charity's director and
involve meeting staff and being given a review of their work. Trustees are also given the
main documents that set out the aims of the charity, obligations of trustees and
information on the financial position of the charity. Trustees are also encouraged to read
Charity Commission materials.
Risk Management
The trustees, along with the director and key staff, have reviewed the major risks to the
charity and the risk review is updated annually.
We have a risk register relating to the operational areas of the charity, its investments
and its finances. Named staff and trustees are responsible for their area of the register,
ensuring that appropriate mitigation is in place, monitoring the implementation of
mitigating strategies and keeping the register up to date.
The trustees believe that by ensuring that controls exist over key financial systems, by
assessing the business and operational risks faced by the charity, and by monitoring
reserve levels, they have established effective systems to mitigate those risks.
These systems include:
1. Financial
a) Annual independent accounts audit
b) Dual and restricted authorisation of online payments
c) Monthly review of financial records and investments
2. Health and Safety
a) Documented policy with strict H&S policy actions recorded
b) Annual insurance maintained
3. Funds Deficit
a) Annual budgets set, reviewed monthly
b) Diversified sources of income
c) Ongoing fundraising activities
4. IT and GDPR
IT security managed (working with our out-of-house partner computer security
specialists) and reviewed monthly, including General Network Configuration; Power
4

Supply & Resilience; Physical Security; User Accounts and Permissions; Internet Service
Provision; Wifi network & internet access; Password Management & Multi-factor
Authentication; Data & File Storage; Data Security and Backups; Malware Defence;
Remote working and external access to Network; Email; Other online services, Web & E-
Commerce. Considerable investment has gone into assuring our systems and processes,
including multilayer IT security, training and the adoption of best practices. These have
protected us. Individuals that have engaged in malicious actions designed to breach GDPR
protocols have failed.
5. Skills and experience
Having the required skills in-house is vital if we are to be an effective charity. Once again
there has been little movement amongst the key personnel that constitute the Board and
Senior Management team.
Key Risks and Mitigation Strategies
Risk
Reliance on Legacies
Potential Impact
Income volatility due to
unpredictable timing and
value of bequests; possible
cash flow challenges if
legacy income is delayed.
Economic Conditions
Affecting Donations
Institutional or Cultural
Bias Against Campaign
Focus (Veganism)
Policy and Legislative
Changes
Reduced supporter giving
and potential decline in
grant or corporate funding
during economic
downturns; possible
fundraising target
shortfalls.
Resistance from
policymakers, institutions,
and vested interests may
limit policy influence, lead
to ad bans and censorship
and limit funding
opportunities.
Changes in charity
campaigning rules, or
increased government
authoritarian anti-protest
laws etc could limit
advocacy activities.
Mitigation Measures
Diversify income streams;
maintain adequate
reserves; develop regular
giving programmes to
balance legacy
dependency. Further
develop legacy marketing.
Strengthen donor
engagement; expand
digital fundraising;
broaden supporter base;
maintain strong
relationships with
institutional funders.
Build cross-sector
coalitions; invest in
evidence-based advocacy;
develop messaging that
appeals to a wide range of
audiences.
Monitor political and
regulatory developments;
seek legal advice when
required; adapt strategies
to remain compliant.
5

Reputational Risk
Volunteer and Staff
Retention
Digital and Cybersecurity
Risk
Negative media coverage,
misinformation, or
organised opposition could
damage public trust and
reduce support.
Loss of skilled team
members could slow
campaign momentum and
affect project delivery.
Data breaches or
cyberattacks could disrupt
campaigning, compromise
supporter data, and harm
reputation.
Maintain transparency;
ensure accuracy in all
communications; operate
robust safeguarding and
complaints processes.
Provide training and
professional development;
promote staff wellbeing;
offer clear progression
opportunities.
Implement strong IT
security protocols; provide
regular staff training; have
contingency and recovery
plans in place.
Viva! Reserves Policy
The trustees have established a policy whereby the unrestricted reserves not committed
held by the charity (known as our 'free reserves') should cover six to 12 months of
expenditure (£928,616 to £1,857,231). Total reserves were £2,560,040, of which our free
reserves are £1,741,200, which this year was between the guide amount in the policy due
to legacy income.
Organisational Structure
Viva! has one corporate trustee, Viva! Trustee Ltd, which, as shown above, has three
directors (called trustees in this report). They meet with the founder & director quarterly
and are responsible for the strategic direction and policy of the charity.
The trustees come from a variety of backgrounds, which helps the charity - from charity
deputy director to web specialist to former special needs teacher.
A scheme of delegation is in place and the day-to-day responsibilities of Viva! lie with its
founder & director, who in turn delegates responsibility to the senior management team.
The key members of staff relating to strategic direction and effectiveness are Juliet
Gellatley and Laura Hellwig, managing director. Other key staff who implemented the
strategies and helped monitor effectiveness throughout most of this financial year include
Tony Wardle, associate director; Laura Turner, office manager; Faye Lewis, comms
6

manager; Emily Coster, retail manager; Ben Freedman, campaigns manager; Roger
Penarroya Zaldivar, web manager; and Dr Justine Butler, head of research.
Viva! also works with Viva! Campaigns which is a non-profit company that undertakes
work to investigate farmed animal cruelty.
How pay is governed at Viva!
The trustees are responsible for Vival's salary policy, reviewing pay once a year. Meetings
are also attended by the founder & director, except for where her salary is discussed.
Our principles are to pay our staff a fair salary that is competitive within the charity sector,
appropriate to location, proportionate to the complexity and responsibility of each role,
and in line with our charitable objectives. We aim to ensure that pay reflects performance
by rewarding strong performers the most and weaker performers the least, while
supportively managing performance improvement. We meet national pay standards and
provide all paid staff with a living wage.
Viva! clearly advertises the rate of pay when advertising new job positions. To help
implement our policy, we monitor charity sector salary trends through charity salary
surveys.
Fundraising and GDPR
Viva! has invested considerable time and energy into guaranteeing that the charity is
GDPR compliant. We have a GDPR Working Party with key staff. Viva! has robust
measures in place on how we contact supporters/potential supporters and how they can
change the way they hear from us.
Viva! has always ensured, and continues to ensure, that fundraising methods, largely via
direct postal mail and digital mail, where supporters are concerned, gives a maximum
return on investment and builds loyal and positive relationships with supporters,
reflecting best practice within the sector. We had no complaints about fundraising
methods in this financial year.
Viva!'s fundraising work is carefully planned to ensure that we treat our supporters and
members of the public with respect and care. We have an in-house team dedicated to
upholding our ongoing compliance with data protection legislation and we have robust
processes for dealing with complaints or objections about how our activities as a charity
are conducted, as well as for ensuring that those who do not wish to be contacted are
effectively removed from our mailing lists. Queries about privacy or fundraising are
always dealt with by staff with expertise in those areas. Viva! does not contract out
7

fundraising activities or engage in activities that risk our supporters' privacy or risk being
considered overly persistent (such as street or telephone fundraising) and we do all we
can to ensure that our supporters' data is used in accordance with the principles of GDPR,
particularly those of 'lawfulness, fairness and transparency' and data and purpose
minimisation. We are continually improving our data security and privacy processes. Our
fundraising messages are carefully planned to ensure that they focus on the benefits to
either our supporters or to the causes that they support and we do not engage in high-
pressure sales tactics. Viva! relies on the goodwill of its supporters and their investment
in our cause. We place the highest importance on our supporters' privacy and the
protection of their data.
Volunteers
The charity's day-to-day work does not rely on volunteers. We have a staff member
assigned to training and nurturing the few volunteers if and when they help within the
HQ.
Objectives and Activities
Vival's objectives are to advance the education of the public in all aspects of
veganism and vegan diets. The main areas Viva! covers are therefore how and why
veganism protects animals and the environment and promotes good human health. Viva!
also helps people change their diet and knowledge, moving towards kindness to animals,
our planet and ourselves on the road of compassion.
Our objectives are also to advance the education of the public by promoting and
disseminating research into cruelty to animals and related environmental issues. Viva!
also aims to prevent or suppress cruelty to animals.
The trustees keep in mind the Charity Commission's guidance on public benefit, which for
Viva! includes:
the advancement of animal welfare
the advancement of health
the advancement of environmental protection
Achievements and Performance
To further Vival's objectives, we launch consumer-based campaigns to educate the public
about how:
consuming animals and animal products harms animals, the environment and our
health
8

• going vegan or on the path towards it protects animals, the environment and
human health
• to become vegan
Concerns re: campaign strategy involve many factors, such as which messages have the
most impact within often challengingly small budgets; most impact can be measured in
different ways including audience reach, impact on individuals, levels and types of
response to specific direct marketing or appeals and so forth. There are cost implications
to measuring aspects of success, eg surveys are expensive, particularly detailed ones for
internal rather than media use.
Vival's objectives mean that we work on a wide variety of topics, requiring different
expertise and sometimes high-level academic expertise as well as an ability to bring
complex issues to the layperson in an entertaining/informative fashion. We campaign and
educate on animals, health and the planet. Our substantial fourth arm helps people
change and involves finding ways to make it as easy as possible within various constraints,
for people to go vegan or travel along the road of compassion.
2025 was a very busy year with many activities achieving these objectives:
Viva!
VEGAN IS A STATE oF KIND
9

Viva! review 1 April 2024 to 31 March 2025
2024 was our 30t anniversary year!
Throughout the year we have continued to campaign for animals, investigate and expose
farms and reach the public through creative, engaging campaigns. We have continued to
launch consumer campaigns on the environmental impact of diet and expanded our
Vegan Recipe Club. We have also held informative, entertaining and sometimes
fundraising 30th anniversary events.
Veganism has continued to grow across the UK and globally, with many people now
making the connection between animal farming and wildlife extinctions, the climate
crisis, chronic diseases and animal suffering. This is despite continued marketing by the
gargantuan meat industry to attack vegan food products, particularly alternative 'meats'
and 'dairy' products.
Viva! turns 30!
Viva! has been campaigning for 30 years and we wanted to interview our founder, Juliet,
to hear the incredible story of Viva! so far.
youtu.be/QmfAG-GY9iE?feature=shared
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30th Anniversary Fundraiser
Viva! celebrated three decades of groundbreaking advocacy with an unforgettable
fundraising dinner aboard the Elizabethan boat. The evening began with a look back at
Vival's incredible journey, as guests watched our 30th anniversary video, setting the stage
for reflections from our director and associate director, Juliet and Tony. Then, Chef Liam
Penn took us on a culinary adventure with The Secret Garden, a stunning five-course
plant-based feast that showcased the richness of vegan cuisine.
Patrons Heather Mills, Peter Egan and Randal Plunkett (Lord Dunsany) delivered powerful
speeches, celebrating Viva!'s impact and sharing their personal connections to the cause.
The evening concluded with a lively auction, raffle and awards ceremony, where generous
contributions and enthusiasm from our supporters made the event a resounding success.
It was a night that brought our vibrant community together to celebrate all we've
achieved. Thank you to everyone who attended! And to all the staff, particularly Bex,
Emily and Sarah, for all their brilliant work on the event.
11

VCO 30th Anniversary Party
Viva! was delighted to partner with Vegan Camp Out for the seventh year, and we went
above and beyond in our 30th celebrations. Cue 90s music, prosecco and celebrations! It
was also thrilling to have so many people join us for this milestone event. A highlight in
the vegan calendar, Vegan Camp Out always proves to be a momentous occasion,
combining entertainment with activism, incredible food and inspiring speeches. A special
thanks to Emily and her team for the hard work to make VCO such a success for Viva!. We
reached about 7,000 people to inspire them to be or remain vegan for the animals.
Trilogy of Talks
For those not at our fundraising boat party or Vegan Camp Out, we started the year with
a sold-out talk by Dr Michael Greger on How Not to Age and rounded off our 30th
celebrations with Vival's Trilogy of Talks - The Vegan Trailblazers event in October.
Attendees were treated to inspiring talks from Juliet Gellatley, Heather Mills and Randal
Plunkett (Lord Dunsany), each offering unique insights into the growing influence of
veganism. Juliet's talk, David vs Goliath: The Vegan Movement Taking on the Meat
Industry, provided an electrifying look at the challenges faced when confronting the
powerful meat industry and the innovative strategies being used to fight back.
Heather Mills shared her story of transformation in Heather Bites Back, offering an inside
look at her journey as a vegan entrepreneur and her vision for supporting vegan
businesses.
Meanwhile, Randal Plunkett discussed the importance of V-Wilding, the vegan approach
to rewilding, and how it's helping restore ecosystems while challenging the myth of
regenerative grazing'.
The event, held at King's College, London, also included a Q&A session and a chance for
attendees to meet the speakers. It was an unforgettable day for anyone passionate about
a plant-based future.
12

Viva!
Viva! Animals
Would You Swap?
We continued and expanded our Would you Swap? campaign, focusing on exposing the
atrocious conditions factory farmed pigs are forced to endure, through the use of VR
headset technology. This immersive experience allows students to view a 3D 360-degree
video from inside a UK pig factory farm guided by Juliet, Vival's founder. After viewing the
footage, students were asked by campaigners whether they would swap places with a pig
and, if not, whether they would swap their diets. With free vegan food as an incentive to
view the footage, the headsets proved immensely popular. Would You Swap? campaign
materials were produced and thousands given out.
Dairy - Corporate Cruelty
Thanks to kind donations from our supporters, we have been able to continue breaking
down the many myths that surround the dairy industry.
Our new video, Dairy - Corporate Cruelty, was central to street outreach and social media
campaigns:
13

DAIRY-
CORPORATE
CRUELTY
Viva!
This campaign challenges the public's preconception of the dairy industry. The majority
of people are still unaware that to produce milk, a cow must first give birth and that her
calf is stolen. Viva! shows the reality, and we also encourage consumers to choose kinder
plant-based options for animals, the planet and themselves.
We set ourselves a big target, promoting it as 'the biggest anti-dairy campaign in UK
history' and so we set to work to ensure this was very much the case! With harrowing
investigation footage captured by Viva! Campaigns at a dairy farm in west Wales, we
exposed the cruelty of dairy alongside our earlier investigations material to emphasise
that these are not rogue operators - it's corporate and widespread.
BART: NET A RELIE PEO
EVERYONES GOiNG
= VEGAN
Vegn
UATRY -THE
CRUEL DECEPTION
DAIRY ALTERNATIVES
VI
We held events across the UK, inviting members of the public to enter our cow print tent
to watch our Dairy - Corporate Cruelty, Zero Grazing and The True Costa Dairy footage.
The conversations ranged from general shock at the cruelty, anger about the lack of
transparency from big corporations and people saying they will drop dairy altogether.
14

Viral
FREE VEGAN FOOD!
Viva!
The 120 'Day of Action' events ranged from Birmingham, Manchester, Oxford, Leeds and
Bath to Bristol, Cardiff, London, Belfast and Newcastle. These events mainly happened on
volunteers' local high streets, reaching thousands of people. We showed footage and
media coverage and gave out free vegan food! Cheese and chocolate samples, which
were immensely popular!
Are You an Animal Lover?
In the summer, Viva! launched our powerful and successful campaign Are You an Animal
Lover?. We posed this provocative question in thousands of face-to-face conversations
nationwide and reached tens of thousands more on social media and millions via
traditional media. Our in-person chats sparked deep reflection, with many individuals
reevaluating their meat consumption and some even committing to veganism on the
spot, inspired by the resources we provided. The campaign embodied kindness and
understanding as we guided people to reconcile their love for animals with their eating
habits.
15

Viva!
Are you an
animal lover?
Are You an Animal Lover? - The Great Dog Roast
THE GREAT DOG ROAST
Our fake dog and 'chef' were so convincing that the police and fire service were alerted
We kicked off the campaign with a media-grabbing stunt at the Henley Regatta, which
attracts over 300,000 visitors. Crowds from all over the world were stunned by The Great
Dog Roast. Thinking that the silicone dog was real made hundreds question why it was
wrong to cook a dog while, nearby, animals such as pigs were being obscenely roasted
without a second thought. We talked to many Henley visitors and filmed reactions to the
'cooking dog'. The campaign made people question their values, and many said they
would change their diet.
Are You an Animal Lover? - The Tour - free vegan hot dogs!
16

With excitement and momentum built at Henley, we set off on our biggest outreach tour
to date - visiting 21 towns and cities. But this time offering real food - free irresistible
vegan hot dogs, with all the trappings.
Hotdogs given out included fried onions, ketchup and mustard, with events in 21 town and city centres
We engaged about 7,000 people, prompting them to consider how they cherish their own
companion animals while supporting the suffering and slaughter of billions of other
animals. Thanks to Ben and the campaigns team and volunteers, any people watched
footage of our latest investigations on VR headsets, helping them make the choice that
veganism is the solution.
GANS A STATE OF
WOULD
BE KIND TO ALL KIND
Viva
17

Are You an Animal Lover? - Pet Insurance Advert Parody
Pet4Life - Insurance for Animal Lovers
Pet
Life
We continued our campaign with a powerful parody ad campaign. The 'fake' insurance
advert tells the tale of our fondness for companion animals while drawing attention to
the stark contradiction of slaughtering other equally loveable creatures. Its deliberately
playful tone appeals to a meat-eating audience, culminating with a dark twist that
exposes the pervasive speciesism within society. By tapping into deep-seated emotions,
we shine a light on the hypocrisy that exists in numerous British households. The response
levels on YouTube were very high.
Gasping for Life
Vival's Gasping for Life campaign pulls back the curtain on the horrifying truth behind pig
gassing. Each year, 9.8 million pigs in the UK are slaughtered, with 88 per cent being
gassed to death in carbon dioxide gas chambers. It is utterly sickening to witness. The pigs
are essentially suffocated while being tortured - the gas turns to acid which burns their
eyes and internal organs so they feel they are burning from the inside out. It can take up
to two minutes to die and of course they scream and frantically struggle in a futile attempt
to free themselves from the metal-barred chambers that hold them captive.
We highlighted the fact that the government's own farm animal welfare advisory body
has long said that pig gassing should be phased out due to the cruelty inflicted.
18

Viva! in London
We turned heads and raised awareness throughout London with our cinema truck, which
drove slowly past famous landmarks and stopped in key places. Our team spoke with
hundreds of people, and everyone wanted to stop this torture. It led the way for us to talk
to everyone about the real solution: to be vegan.
Heads were turned, people stopped on the street, car drivers halted in the middle of the
road to watch.
The powerful event led many onlookers to want clarification and approach our campaigns
team with questions. Some were in tears, others expressed disgust, and even more were
seething with anger.
It was an extremely constructive and hope-filled day because, through our conversations,
we spread the word that none of this happens when you go vegan. We reinforced the fact
with delicious free tastings of vegan alternatives to pig meat. A combination of the two
approaches saw many people commit to going vegan.
Billboards
A poignant billboard caused a very passionate and sympathetic response. We reached
over two million people in two weeks with our powerful video billboards in prime London
locations, from Clapham Junction and Waterloo to Leicester Square, and from
Westminster, White City and Bethnal Green to New Cross and Wapping.
Videos
As part of the campaign, Viva! also made several short videos and will be promoting each
of them to relevant audiences.
They all want to live, but one is going to
burn from the inside out
88% of pigs in the UK are gassed to death
Viva!
Viva! billboard campaign in London - reached two million people
19

They all want to live,
out one is going to
our from the inside cue
Viva! digi-van outside the Houses of Parliament
Takeaway the Meat returns to national TV - reaching 50 million
people!
In December 2024, thanks to our supporters' unwavering support, Viva! was thrilled to
announce that our Takeaway the Meat TV ad would return to UK screens from the 18 to
the 30 December. Together, we reached our ambitious £40,000 target, allowing us to
broadcast our powerful vegan message to a staggering further 10 million people on
Channel 4 and its associated networks, including E4, Dave and Film4. This means that over
its three airings, the TV ad will now have been seen by 50 million people!
Viva!
Vegan TV advert news!
'Takeaway the Meat' will be
running on Channel 4 and
associated channels from
18 - 30 December and will
reach 10 million people
vivacharity * BIG NEWS IZ Our TV advert Takeaway the Meat'
will be returning to Channel 4 on 18th December!
The 18th-30th December is such a popular time for watching TV
- think family films, Christmas specials, cosy evenings in front of
the fire. E
Hopefully we can get A LOT of people to ditch animal product
or Christmas! Ar
Thank you to everyone who contributed - we couldn't have done
it without you!
We will be reaching a further 10 million people with the advert
which is absolutely fantastic C
After Christmas, in total the advert will have reached 46 million
over the years!
#vegan #veganuk #veganadvert #veganism #animalrights
#veganchristmas
Edited - 20 h
kittykendashop The dog highlights the hypocrisy! Fantastic O
a Liked by znthompsonart and 1,708 others
20

This nationwide reach is a game-changer, delivering our urgent message on the direct link
between animal cruelty and the food on our plates to millions across the UK. None of this
would have been possible without the dedication of everyone who donated, shared and
spread the word.
Viva! Planet
2024 brought highly impactful campaigns and huge media coverage. We launched 50 For
Our Planet in March to a consumer audience (having already launched to the food
industry). We are urging all eateries to adopt menus that are at least 50 per cent plant-
based for the sake of our environment. Juliet's passionate interview with Southwest News
Service, calling for the food industry to take responsibility and curb their and their
customers' carbon footprints through menu transformation, was featured in 111
publications, including a feature in the Mirror, with a combined total reach of 107
million people.
Wagamama joined the 50 For Our Planet initiative, serving as an inspiring model for the
hospitality sector, having championed a 50 per cent plant-based menu since 2020. The
chain Wahaca followed suit.
We carried out a survey with 2,000 people regarding attitudes to plant-based options in
restaurants.
Overall, the survey was featured in 11 publications, print and online, with a combined
reach of 74 million people, with nearly 50 additional shares on social media.
= Mirror
Viva founder Juliet Gellatley is calling for the food industry to "take responsibility" ill image: Shows
NEWS
POLmICS
FOOTBALL
CELEBS
TV
SHOPPING
ROYALS
All restaurants should have at least
50% plant-based menu, says vegan
charity
Vival founder Juliet Gellatley is calling for the food industry to "take responsibility" and
curb their and their customers carbon lootprints. She says this can be done by
transforming their menus
21

Viva! Health
Viva!
Health published several insightful articles focused on nutrition, including
Veronika's comprehensive guide on Fats - the Good, the Bad and in Between, explaining
the complexities of dietary fats. Nick shared 10 Common Mistakes to Avoid When You Go
Vegan, helping newcomers navigate their plant-based journey. Vival's Dr Justine Butler
contributed to the Veganuary supplement in Vegan Food & Living, highlighting
unexpected health benefits of a vegan diet beyond animal welfare, while February saw a
flurry of new blogs on topics such as What is a Healthy, Balanced Vegan Diet? and the
benefits of a plant-based lifestyle on mental and physical wellness.
Viva! Health also went all-in with a fresh lineup of wellness blogs. From weight-loss
strategies to essential B12 facts for vegans, sprouting tips and the perks of green tea,
diabetes, bone health and heart disease, our experts had readers covered.
We also landed in The Sun, Scottish Sun and US Sun, with tips on healthier swaps and the
benefits of plant-based choices. Justine also produced web pages on the hot topic of Fake
News about Fake Meats and ultra-processed foods - showing how the nation's problem
with junk foods is not a vegan issue.
Health Award
Juliet was honoured to receive the College of Naturopathic Medicine Award for
Outstanding Contribution in the Field of Natural Medicine. It was a big affair, with Juliet
giving a speech at the graduation ceremony as the main award recipient. One of Juliet's
qualifications is as a nutritional therapist which has fed into Vival's health campaigns and
talks.
outstanding Contributlon I mu
vold or Natural Medicine Award.
Juliet Gellatley
CNM
22

Viva! Outreach
Outreach Hosts
Central to Vival's outreach are our awesome Outreach Hosts, managed by Jo.
Viva! has a strong core team who are building their groups and consistently delivering
effective outreach to thousands of people throughout the year.
FREE VEGAN FOOD!
We currently have teams in the following towns and cities: Swindon, Bath, Oxford, Exeter
and Taunton, Lancaster, Walsall, Loughborough, Doncaster, Lincoln and Peterborough,
Eastbourne and Hastings, Brighton, Lincoln, Leeds, Manchester, Swansea, Norwich,
Leicester, Burton-Upon-Trent, Newbury, Windsor, Birmingham and Worcester, Liverpool,
London, Telford, York, Edinburgh and Glasgow and most recently, Tunbridge Wells.
TO LET
Vera!
FREE VEGAN FOOD!
IKIND
DAURY
BASEN
DAIRY
Vwva!
VEGAN IS A STATE OF KIND
PLANTE
A SED
23

Eva! B
AN FOOD!
animal love
nima
This year, the teams organised more than 18 Are You An Animal Lover? events and
became involved with Viva!'s heart-wrenching Gasping for Life campaign. Additionally,
we beat the Christmas 2023 campaign with over 20 events.
Viva! Vegan Recipe Club
Vival's Vegan Recipe Club grew with its app, website and social media platforms reaching
record numbers of people, with great work from Amy with Maryanne's input.
Vival's cookbook Everyone Can Cook Vegan (by Maryanne) also made Plant Based News's
'Best Vegan Cookbooks' of 2024. It came in first place in the International Vegan Film
Festival 2024 Vegan Cookbook Contest! The winners were announced at the Festival on
Saturday 16 November at Innis Town Hall Theatre (University of Toronto campus) in
Toronto, Ontario, Canada.
We launched a new mini cookbook in October (also by Maryanne) - a 96-page stunner: A
Very Vegan Christmas: The Complete Mini Cookbook for a Magical Festive Feast!
24

AVERY VEGAN
Christmas
THE FOURTE MISE COUSIN FOR SALVORS CESTOS FROST
In 2024-25, Viva! rolled out our popular supporters' magazine, Viva!life, edited by Tony
Wardle and including many features on campaigns, vegan news and interviews with
celebrities such as Earthling Ed and Gaz Oakley.
Our Gifts for Life catalogue and Viva! Shop included new ranges of great new vegan
designs, chocolates and sweets and gifts, thanks to Emily, Sarah and Simon.
The Viva! Podcast went from strength to strength under the care of Faye. And behind the
scenes work on web site and marketing systems improvements continued under the care
of Roger, and data management under Jeremy, whilst Laura and Beata oversaw the office
systems.
Our social media for Viva! continued to grow with substantial work, led by Dani, on
imaginative, relevant and engaging content spurring the growth of our popularity on SM
platforms.
We give huge and grateful thanks to Juliet Gellatley and Laura Hellwig for strategising and
overseeing the vision of Viva!.
Finally, a heartfelt thank you for our supporters and donors unwavering support
throughout what has been both a challenging and deeply rewarding year. None of our
work would be possible without you. It was a busy year with major projects and
campaigns completed and launched, reaching many millions of people. Viva! fulfilled its
mission statement and is very grateful to everyone who helped us achieve so much.
25

Financial Review
The total income decreased significantly by 28 per cent from £2,507,001 (2024) to
£1,806,137 due to a decrease in legacy income (donations and subs very slightly increased
by 1 per cent and 8 per cent respectively). The legacy income is, of course, variable year
on year and out of our control, although we have invested in the marketing and
promotion of giving by legacies, adding a third option for supporters to use to make a free
Will to Viva! using local solicitors.
We continued with strong campaigns with a powerful focus on short, punchy films and
outreach across the nation, reaching people face to face, and providing free vegan food
whilst also showing footage relating to the campaigns and education on the issues. Are
you an animal lover? also involved a particularly powerful stunt which gained a lot of
traction and the messaging resonated well with the public. The pig gassing outreach was
highly impactful, with the moving images on London billboards reaching two million in a
week and social media of very powerful films being watched in full by a much higher than
average number of viewers on YouTube. 50 for our Planet evolved into the consumer
campaign, Halfway Heroes and media coverage of the founder's interview hit over 100
million people.
We also continued our campaign in universities. These campaigns achieved what they set
out to do with thousands of food samples given out and many conversations about food
issues with the future generation. We also relaunched our popular and poignant TV ad,
Take Away the Meat - now reaching an astonishing 50 million people, breaking Viva!'s
own record for mainstream ad reach.
It is no surprise then that donations remained high for the organisation and Viva! worked
hard to continue winning grants from some major investors in vegan campaigning.
However, as stated, legacy income fell. Due to the variable nature of legacies, a strategy
was implemented to reduce baseline expenditure, which will take effect in the next
financial year, but without impacting campaigns.
Gross income from merchandise sales increased slightly by 1 per cent to £72,867 from
£71,971 in 2024. In-person national events selling merchandise are still at a much lower
level than pre-pandemic. We worked hard to improve tee shirt designs and increase sales.
The new recipe book, A Very Vegan Christmas, was particularly popular.
It is well known and well discussed that Viva! branded merchandise, books, guides and
reports, or the highly popular confectionary, are not a source of large profits, but are
26

invested in for other reasons (eg ease of going vegan; promotion of Viva!, bringing in
people to the charity).
Total expenditure increased 5 per cent from £1,827,540 to £1,914,159. We did not
significantly increase spending, as this year's decrease in income due to legacies had an
impact and future legacies are unpredictable. As already stated, baseline expenditure is
being reduced, effective from the next financial year. As you will see above from the
review, this was a very busy and full year, and the expenditure reflects the high amount
of major campaigns, events and activities to fulfil the charity's objectives.
The governance costs were again kept to an absolute minimum.
Whilst we launch appeals that focus on specific areas of our work, most donations are
expressly given for our general charitable purposes and are usually allocated to
unrestricted funds. This enables our experienced and dedicated staff and trustees to
direct funds where the need is greatest.
Plans for Future Periods
We remain vigilant as ever and are constantly reviewing how best to achieve our aims
within our resources, mindful of reliance on legacies and grants.
Viva! had another incredibly busy year and full programme of campaigns, investigations,
social media, publications, podcasts and food and cookery.
We are focusing on more PR initiatives using national media and gaining more national
coverage. We will expand our extremely popular core activities exposing the cruelty of
factory farming. We are launching an extremely exciting campaign with a cinema ad at its
centre, Scary is Dairy, and launched a crowdfunder to fund its distribution to a massive
one million cinemagoers. We are also expanding this campaign in several areas including
an outreach tour. We are evolving 50 for our Planet into Halfway Heroes, reaching the
public with a positive message that any step towards plant-based is worth taking for the
sake of our planet. This will have a professionally produced social media short film and an
outreach tour in the summer months. We are looking for sponsorship for the free food
items.
Our food and cookery team are expanding the V7 initiative and producing a new V7
Original and V7 Protein Power plans. They are also producing a marketing strategy to
promote both and to introduce more plans to help people take the first steps to being
vegan.
We will continue to develop our Vegan Recipe Club, now with 259,000 followers on
Facebook and 25,000 on Instagram is growing rapidly. Our social media for Viva! will also
continue to grow with substantial effort put into producing content that is engaging and
27

spurs the growth of our popularity on SM platforms. Facebook will likely climb to at least
115k followers and Instagram and will roar past 50k.
We will analyse how we continue with investigations and adapt street action plans, with
a staff member focusing on local actions and support and building our Outreach Hosts
scheme.
Owing to the success again of our TV ad, Take Away the Meat, we plan to release it as a
cinema ad and hit the public on the big screen with this fantastically impactful and
poignant ad.
Trustees Responsibilities
Statement of Trustees' Responsibilities
Trustees are required to prepare financial statements for each financial year, which give
a true and fair view of the state of affairs of the charitable company and the incoming
resources and application of resources, including the net income or expenditure, of the
charitable company for the year. In preparing those financial statements, the trustees are
required to:
• select suitable accounting policies and then apply them consistently
• observe the methods and principles in the applicable Charities SORP
• make judgements and estimates that are reasonable and prudent
• state whether applicable accounting standards and statements of recommended
practice 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 will continue in operation
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and which enable
them to ensure that the financial statements comply with the Companies Act 2006.
The trustees are responsible for the maintenance and integrity of the corporate financial
information included on the charity's website. Legislation in the United Kingdom
governing the preparation and dissemination of financial statements may differ from
legislation in other jurisdictions.
28

21 Aug 2025 

Justin Kerswell (Aug 21, 2025,11:06am) 



Report of the Independent Auditors to the Trustees of
Viva!
Opinion
We have audited the financial statements of Viva! (the 'charity') for the year ended 31 March 2025 which comprise the
Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements,
including a summary of significant accounting policies. 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).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its 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 requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial
statements section of our report. We are independent of the charity in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in
the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a
period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly
stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing
so, consider whether the other information is materially inconsistent with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or
apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in thi
inancial statements themselves. If, based on the work we have performed, we conclude that there is a materia
misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations
2008 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial
statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of
the financial statements which give a true and fair view, and for such internal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative
30

## Sumer Auditco Limited 

Sumer Mark Powell (Aug 21, 2025, 1:26pm) Auditco Limited 

## 21 Aug 2025 



INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
General
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Viva!
Statement of Financial Activities
for the Year Ended 31 March 2025
Notes
2
3
4
5
16
Unrestricted
fund
1,610,145
101,054
25,389
1,736,588
115,079
1,742,857
1,857,936
(5,767)
(127,115)
(39,683)
(166,798)
2,587,448
2.420,650
Restricted
funds
69,549
:
69,549
-
56,223
56,223
13,326
39,683
53,009
7,192
60,201
The notes form part of these financial statements
2025
Total
funds
1,679,694
101,054
25,389
1,806,137
115,079
1,799.080
1,914,159
(5,767)
(113,789)
(113,789)
2,594,640
2.480.851
2024
Total
funds
2,404,005
83,954
19,042
2,507,001
106,386
1.721,154
1,827,540
(990)
678,471
678,471
1,916,169
2,594,640
32

21 Aug 2025 

~~as~~ Justin Kerswell (Aug 21, 2025,11:06am) 



Viva!
Cash Flow Statement
for the Year Ended 31 March 2025
Notes
1
2025
Cash genes trod tom operativities
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of investment property
Rent received
Interest received
Net cash (used in)/provided by investing activities
108,305
108,305
(354,924)
15,000
10,389
(329,535)
Change in cash and cash equivalents in
the reporting period
Beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
(221,230)
1,330,198
1,108,968
The notes form part of these financial statements
2024
(161,770)
(161,770)
(3,032)
15,000
4,042
16,010
(145,760)
1,475,958
1,330,198
34

1.
Viva!
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities
Adjustments for:
Depreciation charges
Losses on investments
Interest received
Rent received
Decrease/(increase) in stocks
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by/(used in) operations
2025
(113,789)
3,109
5,767
(10,389)
(15,000)
2,807
269,728
(33,928)
108,305
2024
678,471
2,879
990
(4,042)
(15,000)
(22,387)
(843,525)
40,844
(161,770)
ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank
Total
Al 1.4.24
1,330,198
1,330,198
1,330,198
Cash flow
(221,230)
(221,230)
(221,230)
At 31.3.25
1,108,968
1,108,968
1,108,968
35
The notes form part of these financial statements

Viva!
Notes to the Financial Statements
for the Year Ended 31 March 2025
1.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention, as
modified by the revaluation of certain assets.
Going Concern
The accounts have been prepared on the assumption that the charity is able to continue as a going concern,
which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no
material uncertainties about the charity's ability to continue as a going concern.
Income
Income from the government and other grants, whether 'capital' grants or 'revenue' grants is recognised when the
charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is
probable that the income will be received and the amount can be measured reliably and is not deferred.
Interest Receivable
Interest of funds held on deposit is included when receivable and the amount can be measured reliably by the
charity: this is normally upon notification of the interest paid or payable by the bank.
Legacy Income
For legacies, entitlement is taken as the earlier of the date on which either; the charity is aware that probate has
been granted, the estate has been finalised and notification has been made by the executor to the Trust that a
distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or part
is only considered profitable when the amount can be measured reliably and the charity has been notified of the
executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is
aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is
treated as a contingent asset and disclosed if material.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment
- Straight line over 5 years
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in the Statement of Financial Activities.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of
the general objectives of the charity and which have not been designated for other purposes. Restricted funds
are donations which the donor has specified are to be solely used for particular areas of the charity's work or for
specific projects being undertaken by the charity.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
36

1.
2.
4.
5.
Viva!
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying values of assets and liabilities that are not readily apparent from other
sources. The estimates and underlying assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period on which the estimate is revised if the revision affects only that period, or in the
period of the revision and future periods if the revision affects both current and future periods.
The key sources of estimation uncertainty that have a significant affect on the amounts recognised in the financial
statements are described below:
Investment property valuation - each year the charity assesses the fair value of the investment property at the
balance sheet date. The charity use an expert (Rics certified valuer) when required to mitigate the estimation
uncertainty.
DONATIONS AND LEGACIES
Donations
Legacies
Subscriptions
2025
888,642
732,191
58,861
1.679.694
2024
875,905
1,473,768
54,332
2,404,005
OTHER TRADING ACTIVITIES
Fundraising events
Shop income
Advertising
Raffle
2025
21,627
72,867
250
6,310
101,054
2024
999
71,971
2,125
8,859
83,954
INVESTMENT INCOME
ents receive
eposit account intere
2025
15,000
10,389
25,389
2024
15,000
4,042
19,042
TOTAL EXPENDITURE
Raising
Funds
Staff costs
Campaigns
Festivals and events
Merchandise costs
Other direct costs
Support and governance costs (see note 6)
Total expenditure
37,343
77,736
115,079
Charitable
Activities
871,559
324,913
41,889
97,758
462,961
1,799,080
2025
Total
871,559
324,913
41,88
37,34:
97,758
540,697
1,914,159
Governance costs totalled £8,000 (2024: £7,350)
Auditors remuneration (audit work) totalled £6,750 (2024: £6,250)
Auditors remuneration (non audit work) totalled £1,250 (2024: £1,100)
37

6.
Viva!
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
TOTAL EXPENDITURE - continued
Prior year comparative
Staff costs
Campaigns
Festivals and events
Merchandise costs
Other direct costs
Support and governance costs (see note 6)
Total expenditure
DIRECT COSTS OF CHARITABLE ACTIVITIES
Support and governance costs
Raising
Funds
:
41,855
64,531
106,386
Premises costs
Other admin
IT software and consumables
Web costs
Depreciation
Postage
Motor and travel
Equipment hire
Audit and accountancy fees
Professional fees
Freelancers
Method of
allocation
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Prior year comparative
Premises costs
Other admin
IT software and consumables
Web costs
Depreciation
Postage
Motor and travel
Equipment hire
Audit and accountancy fees
Professional fees
Freelancers
Method of
allocation
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Raising
funds
• . .
77,736
:
77,736
Raising
funds
:
64,531
64,531
Charitable
Activities
869,868
300,853
26,445
73,521
450,467
1,721,154
Charitable
activities
69,080
99,782
24,399
25,255
3,110
50,789
12,856
6,227
29,697
19,080
124,117
462,961
Charitable
activities
79,871
79,973
32,288
14,997
2,878
53,628
24,221
4,597
28,408
49,533
80,073
450,467
2024
Total
869,868
300,853
26,445
41,855
73,521
514,998
1,827,540
2025
Total
69,080
99,782
24,399
25,255
3,110
128,525
12,856
6,227
29,697
19,080
124,117
540,697
2024
Total
79,871
79,973
32,288
14,997
2,878
118,159
24,221
4,597
28,408
49,533
80,073
514,998
38

7.
8.
9.
Viva!
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
2025
769,952
68,763
32,844
871,559
2024
778,115
66,771
24,982
869,868
Key management personnel
The key management personnel of the charity comprises the Trustees, Director, Deputy Director, Associate
Director and Comms Manager. The total employee remuneration of the key management personnel paid by th
charity was £198,946 (2024 £196.190)
The average monthly number of employees during the year was as follows:
Average head count
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
General
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
2,375,709
83,954
19,042
2,478,705
106,386
1.662,869
1,769,255
(990)
708,460
(32,659)
675,801
1,911,647
TOTAL FUNDS CARRIED FORWARD
2,587,448
2025
27
Restricted
funds
28,296
28,296
58,285
58,285
(29,989)
32,659
2,670
4,522
7,192
2024
29
Total
funds
2,404,005
83,954
19,042
2,507,001
106,386
1,721,154
1,827,540
(990)
678,471
678,471
1,916,169
2,594,640
39

Viva!
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
10. TANGIBLE FIXED ASSETS
11.
COST
At 1 April 2024 and 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
INVESTMENT PROPERTY
FAIR VALUE
At 1 April 2024
Additions
Revaluation
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
Fair value at 31 March 2025 is represented by:
Valuation in 2025
Valuation in 2024
Valuation in 2023
Valuation in 2022
Cost
Computer
equipment
52,552
44,150
3,109
47,259
5,293
8,402
325,000
354,924
(5,767)
674,157
674,157
325,000
Cost at 1st April 2024
Impairment
Purchase of property
Improvements to property
Cost at 31st March 2025
171 South
18 Catherine
Street
Way
325,000
(5,767)
:
280,000
74,924
319,233
354,924
(5,767)
(990)
(14,010)
37,516
657,408
674,157
Total
325,000
(5,767)
280,000
74,924
674,157
The charity purchased 18 Catherine Way, Batheaston, Bath, BA1 7NY on 23rd September 2024.
The charity sold 171 South Street, Taunton, Somerset, TA1 3AG post year end. Please refer to the post balance
sheet events note for more details.
40

Viva!
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
12. STOCKS
Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
Prepayments and accrued income
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
2025
47,789
2025
3,181
1,899
702,222
707,302
2025
12,618
17,925
32,115
62,658
15.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
16.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Billboards Appeal
Ukraine
TV Advertising Campaign
Gorillas / Uganda
Cinema ad crowdfund campaign
At 1.4.24
2,587,448
7,189
7,192
2,594,640
Net
movement
in funds
(127,115)
1,10
4,193
(39,683)
16,182
39,920
13,326
(113,789)
2025
26,400
26,400
52,800
Transfers
between
funds
(39,683)
39,683
39,683
TOTAL FUNDS
2024
50,596
2024
13,804
1,766
961,460
977,030
2024
33,010
34,088
29,488
96,586
2024
26,400
52,800
79,200
At
31.3.25
2,420,650
2:903
16,182
39,920
60,201
2,480,851

16.
Viva!
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Unrestricted funds
General fund
Restricted funds
Billboards Appeal
Ukraine
TV Advertising Campaign
Gorillas / Uganda
Cinema ad crowdfund campaign
1,736,588
TOTAL FUNDS
1:209
377
16,745
-
50,044
69,549
1.806,137
Comparatives for movement in funds
Resources
expended
(1,857,936)
(5,476)
(40,060)
(563)
(10,124)
(56,223)
11,914,159)
Net
movement
in funds
Unrestricted funds
General fund
estricted fund
illboards Appe:
Ukraine
TV Advertising Campaign
Al 14.23
1,911,647
708,460
TOTAL FUNDS
1,301
2,743
478
-
4,522
1916,169
(1,298)
4,446
(33,137)
(29,989)
678,471
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Inrestricted fund
ieneral fun
Restricted funds
Billboards Appeal
Ukraine
/ Advertising Campaig
vironmental Emergen‹
2,478,705
Resources
expended
(1,769,255)
TOTAL FUNDS
1,882
4,446
20,667
-
1,301
-
28,296
2,507,001
(3,180)
(53,804)
(1,301)
(58,285)
(1,827,540)
Gains and
losses
(5,767)
(5,767)
Transfers
between
funds
(32,659)
:
32,659
32,659
Gains and
losses
(990)
(990)
Movement
in funds
(127,115)
1,10
4,193
(39,683)
16,182
39,920
13,326
(113,789)
At
31.3.24
2,587,448
7,18g
7,192
2,594,640
Movement
in funds
708,460
(1,298)
4,446
(33,137)
(29,989)
678,471
42

Vival
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
17. RELATED PARTY DISCLOSURES
18.
19.
The charity considers the company, Viva! (Bristol) Ltd a related party. During the year, rent of £26,400 (2024:
£31,680) was paid to Viva Bristol Ltd. There were no amounts outstanding at year end in either period.
Teachy, is considered theval Poland. Vihar Poler a raand 2024 dir pars of the hay and
during the year in connection with the Ukraine appeal.
he charity considered the company, Viva! Campaigns Ltd a related party. One of the directors of the charity, M
Gellatley, is a trustee of Viva! Campaigns Ltd. There were donations of £974 (2024: £2,000) paid over to Viva
Campaigns Ltd during the year.
The charity considered the company, Viva! Uganda a related party. One of the directors of the charity, Ms J
Gellatley, is a trustee of Viva! Uganda. There were donations of £127,266 (2024: £93,047) paid over to Viva!
Uganda during the year.
POST BALANCE SHEET EVENTS
On the 14th July 2025 the charity sold 171 South Street for net proceeds of £319,233.
CONTINGENT ASSETS
After the year end, an amount of £Nil (2024 : £51,247) of legacies were received. These amounts have not been
accrued into the year ended 31 March 2025 as the conditions for recognition have not been met at the balance
sheet date.
43

Viva!
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
2025
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
Subscriptions
Other trading activities
Fundraising events
Shop income
Advertising
Raffle
Investment income
Rents received
Deposit account interest
888,642
732,191
58,861
1,679,694
21,627
72,867
250
6,310
101,054
15,000
10,389
25,389
1,806,137
Total incoming resources
EXPENDITURE
Other trading activities
Merchandise costs
Postage
Charitable activities
Wages
Social security
Pensions
Premises costs
Other admin
IT software
Web costs
Depreciation
Postage
Motor & Travel
Equipment hire
Audit & Accountancy
Professional fees
Festivals & events
Campaigns
Other direct costs
Freelancers
Total resources expended
Net (expenditure)/income before gains and
losses
37,343
77,736
115,079
769,952
68,763
32,844
69,060
99,782
24,399
25,255
3,110
50,789
12,856
6,227
29,697
17,669
41,889
324,913
97,758
124,117
1,799,080
1,914,159
(108,022)
This page does not form part of the statutory financial statements
2024
875,905
1,473,768
54,332
2,404,005
999
71,971
2,125
8,859
83,954
15,000
4,042
19.042
2,507,001
41,855
64,531
106,386
778,115
66,771
79,871
79,973
32,288
14,997
53,628
24,221
4,597
28,408
49,533
26,445
300,853
73,521
80,073
1,721,154
1,827,540
679,461
44

Viva!
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
2025
2024
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments
Net (expenditure)/income
(5,767)
(113,789)
(990)
678,471
45
This page does not form part of the statutory financial statements