Company Registration No. 02723670
Registered tharity England & Wales No. 1059879
Registered Charity in 5cotlanLf No. SC038199
FREEDOM FOOD LIMITED
Dirertors. and Trustees. Report and Attounts
31 December 2020

FREEOOM FOOD LIMITED
REPORT AND ACCOUNT5 2020
CONTENTS
PaRe
Olli£er5 and professional advi5er5
Directors. and Trustees. report
Directors, and Trusrees, sraiement of responsibilities
Independeni Audiior's rep¢Yt
Statement of financial activities
io
Balance Sheet
li
Cash flow Statement
12
Note5 to the aetounts
13-17

FREEDOM FOOD LIMITED
Company Registration No. 02723670
e8istered Chaiity in England & Wales No. 1059879
fte8isiered Charity in Scotland No. SC038199
OFFICERS AND PROFESSIONAI ADVISERS
DIRE￿OR5 AND TRUSTEES
Mr D Main
Mrs M Crawley
Ms R Layton
Mr R Oliviefl
Mr D Smith (Chairman)
Mr C Bra21er
SECRETARV
Chalfen Secretaries Limited
REGISTERED OFFICE
Wilberlorce Way
Southwater
Horsham
Wesi Sussex
RH13 9RS
BANKERS
National Wesrminsier 8ank plc
48 Carlax
Horsham
West Sussex
RH12 IEJ
INDEPENDENT AUDITORS
BDO LLP
55 8aker Street
London
WIU 7EU

FREEDOM FOOD LIMITED
DIRÉcfoRS' ANO TRUSTEES. REPORT
The dire(iors and irustees of Freedom food ￿Mited present their annual report and ihe audired financial sLaterrents
for ihe year ended 31 December 2020.
OBJE￿5 OF THE COMPANY
Freedom Food Limite(J is a subsidiary chaTltable company of rhe Royal Socjety loi the Prevention ol Cruelly to Animals
IR5PCAI. The primary object of the iompany is to preveni cruelty io animals by Ihe promotion ol humane13frnin&
Iransportation, Iran51er and 51au8hier ol larm animals by implementiTrg a set of fearing and handling stan(Jar(Js
approved Irorn time to time t>y the RSPCA. Fvrther. the company Seeks io prorwte consumer preference lor produce
frorn livestock producer5 thai conform to the RSPCA Welfafe 5tand3rd5 lor farrr*d animals tFV Identifying as many
product5 as possible with a unique rrademark and encoura8in8 retailers to market these products. There have been
no major Ihan8e5 10 Ihe5e aciivilies during ihe year.
ABOUTTHE ORGANISATION
Freedom Foocj Limited Is a private company lifflited by shares Ireg15tered nutnber 027236701 and the RSPCA Is Ihe sole
member. The company is also a charity re8i5tered by the Charity Commi5510n In England and Wales Iregisiered
number 10598791 In Scotland ISC0381991. It is governeLI by a MefflorafiLlurn and Arricles of A550riaiiOn.
the contents ol which have been approved by rhe DIT￿torS. ol the RSPCA. The coThp3ny was lif51
incorporated in 1992 beean trading in 1994 and 15 in rhe benefiiial ownership of rhe RSPCA. The coFnpany
became a chaflty in Decetnber 1996 and has charitable tax status with HMRC.
THE DIRECTORS AND TRUSTEES AND THEIR INTÉRÉSTS
There are 8enerally eighi director5. &"nce Freedom Food LimiieLI 15 also a chaf¢iablec(Knpany, Ihe direitor5
are also trusiees of rhe charity. The Mernorandum requires that the trustee5 of Ihe parent or6ani5ation. the
RSPCA. nominaEe four ol their number, as direttors of Freedom Foo(l Limited. The Chairman ané Vice Chairman
of Council are 8iven first option on two Boèrd places. The remainine rhree directors have been appointed
to the Board of Direitors of the cortipany because of their particvlai expeiience and are non executive Directors.
there are currently vacancie5 for 5Ultable candidate5.
The Trustees and Direcior5 ffleet a minimum of four limes è year are responsible for ihe finance. Èovernance
and overall objectives of Freedom Food Limited. The Boarij of Trustees and Direnor5 appoin15 rhe Ihief executive,
urrently Clive Braiier, who lead5 the senior manageffleni teaffl. The managemeni ieam 15 responsible lor the
irnplementation ol strategy and day-lo￿aY management ol ihe operation and linance5 01 ihe iompanv.
Training is provided io every Trusiee an(1 Direcwr. Each prospe(tive member is provided with information aboul
the company's £onstitution. policies and auivilies.
The policy for remuneration of all staff, incl￿dIng senior management Is decided by Ihe RSPCA. The policy is a
bespoke job evaluation xheme ro assess each iole. New benchma¥kin8 infortnaiK)n was iniroduid ro underpin
a new framework in the year. The Board of Direciors shall Iwm a remuneration iornmittee that decides the Salary
of the Chief Executive
The membership ol the Board of Fieedom F(M)d Limited who held off￿e during the year and to dare of si8nin8."
Mr W. Hamilion IRe5igned 3 July 20201
Mr P Baxter IResigned I july 20211
Mr R Baylis IResi8ned l July 20211
Mr D Main (Resigned 18 May 20201 IAppoinied 17 June 20211
Mrs M Crawley
Ms R Layton (Appoinred 3 July 20201
Mr R oliv￿er1
Mr O Smith (Chairmanl

FREEDOM FOOD LIMITED
RESUITS AND ACTIVITIES
The results for 2020 show a surplus of £230.47012019, £2.0571. Income Irom chariiable acijvities being licente lees.
membership fees.
The products Ihat are labelled RSPCA Assure(l increase the choice that the oublitc3n exercise when purih35ing
animal proijucts. All Freedom Food labelline has now been complerely replaced Wilh Ihe RSPCA Assured Label.
A total of in excess of 58 million terrestrial an¢mals and 1.062 million lish tyenefi¢Èd Irom the scheme12019, $0 million
terrestrial animals and 229 tnillion fish).
The chafiry had a toial of 3,959 members12019. 36911. Total expenditure in 2020 was £3.5 tnillion
12019, É3.7 millionl.
There were update¢ versions of RSPCA welfare standards lor beel. sheep and rroul PIOLluceO In 2020
SCOTLAND
In 2020 there were 123 new members joining the s(heme in Scotland and 50 tha left during the year. takin8 ihe
membership iotal to 554 by the end of 202012019, 4811.
RESERVES
The Charity now holds two types of reserve. free reserves an(1 designaied f￿n4$. Designèieo funds have oeen set
aside by the Trustees for a specific corporate project. An analysis of designated Ivnos Is provided in note 12.
The Charity's assets are available and adequate to fulfil the obli8ations of the charity. The charity maintains free
reserves that represenis Sufficieni funds to cover rhe siandin8 cosis of ihe asse5smeni leani In (he eveni ol seTiuuS
disease outbreak restricting access to pro￿U(e[S for up io Iwelve months. which (Ould seriously affeci Income The
director5 and tru5tee5 review the level of free reserve5 to ensure that they èfe Suff iiient 10 mainiain the siandine
costs of the assessment team. and this will remain at É1.146.0￿12o19 CI.146.0(K)I
The curreni risks aroun¢ COVID-19 are an example of why we hold such free reserves and these will be used
accordingly to ensure thai the Charity remains a going concern.
Free reserves are calculaied as unresiricted funds less f¢xed assers an(J were £1.523.25912019. £1.392.7891. and
desiEnated funds were £IOO,IKIO12019 £nill.
PUBLIC BENEFIT
In considering public benefil the directors and trustees have had regard to the guidance issued by the Charily
Commission. It Is noi enou£h Ihat Freedom Food ￿mIle(l,$ work benefits animals. Richard Martin, one of the
RSPCA'5 ninereenth century founders. identified the Society's prime aim as beingio aiier the moral feelings of
the country. He re(OBn15ed that taking care ol animals is an essential part of anycivilisation This still
resonares today. Preveniin8 cruelly ro aniTna15 prorT￿leS humène sentiments in humankind towards animals
which involves moral benefit to rhe human community a5 a whole. Whilsi this Publii benefil is clear, Il IS
difficult to quantify and musi be balanceij against any derriment.
The Results and Aciivilies section of this report demon5traie ihe a(hi￿eMentS and perforrnante of Freedom
Food Limired and rhe benefir provided 10 the public. All our Iharitable activities locus on protnotin8 kindne5S
and preventing or suppressing cruelty to animals and are underiaken to further these chariiable purpose5
for the public benefit.
RSPCA SUPPORT
Freedotn Food Limited 15 not dependeni on ihe services ol volunieers In accomplishing ils work, although
RSPCA branch Volunteers support the prOn￿lIon of rhe scheme at a local level
Freedom Food Limiie(J 3nd RSKA staff also work closely In managing Ihe tnosi efle(ri¥e implementaiion of
the RSPCA'S otyjeclives for farm anirnals. Freedorn Food Limited no longer relies on Ihe RSPCA io (Jonate rhe
services of it's farm livestock officers provide(1 to the charity. 2020 £nil,12019 E380,0001.

FREEDOM FOOD LIMITED
PRINCIPAL RISKS AND UNCERTAJNfiES
The major risk lacing Freedom Food Limited is a possible ¢Jisease outbreak thai WOul(J *aL1 to resiriciing access 10
farms thai would potentially compiomise our InspectTron regime ènd Impact on brand integrity.
The Board of Freedom Food Limited reviews the op￿atIonS and potÈTrtial for any r15k Ihat faie t￿abilitY ol
Freedom Food Limited to meet its obieciives These risks ale rÈ¥iewed annually.
The principal uncertainty lurrently lacing ihe Charity IS Ihe impact of the ongoing Blo￿1 COVID-19 Outbreak
The trvstee5 and executive team coniinve io monitor the outbreak. Including UK GoVe[nn￿nE advice. and acknowledge
Ihai the Charity laces a prolonged period ot uncertainly. While ihe evolvin8 natuie of ttE Yluaiion means it Is not
P0551ble to accuraieiy Quèniify the financial Inipaci. the Charity Is In a good financial wytion 10 help manage this
risk. Steps are bein8 taken. on èn on8oing ba51s. ro rninjmise the Impèrt on the Iharity saciiyities ano the effetl this
this mèy have on the Charitv's Supporters and beneliciaries. InfrastlLtiuiè Is In ￿3[e toallow staff io work iernoi@Iv
nd our key priority 15 10 ensure. as lai as oossible. that %Ye iontinue to PlO¥ide Oul sei¥iie5
PLANS FOR TME FUTURE
Durin8 the cotning year Freedom Food Limited will contInue to strivÈ to athiÈve the RSPCA'S obiecii¥es foT fèrm
anirnals ihrough Increased promotional activilies to iaise the awareness of prooucers. feiailers. and ionsvtYErs
and increase the numbeis of ènimals benefitin8froffl ihe scherrbe. However. Ihe effectsof COVIO-19 Inay &fleci much
of this and. whilst our Intention Is to larry on With Ihis work a5 m￿h as we can. plans ate (Onlithually ievieweo ano
changed as circumstances dictate.
GOING CONCERN
The trustees reviewed Freedom Food Limited's fina￿la1 plans in [lecem￿r 2020, as part ol thèii ￿￿rIt￿l allnual review.
as well a5 our principal financial risks At that tirne. they were sat15fied that Freedom F(XMI Lirnited had Sulticient
resources 10 continue operèting for the foreseeable luture and aciounts have been orekkire(I 11) Ihe knov4le(IBe that
Freedom Food Limited is è financially Viable Charity-
The effect of COVID-19 has beèn iontinually B55essed by Chafily's execufive ieam ￿ a monihly basi5.
reviewin¥ the CharilV'5 On8Oin8 forecasis and pioie(iions to ensure that the conipany remains financially viable.
With re8ard to the nexi airounting period. It￿ yeor erxling 31 December 2021. the irusiees are saiislieo that the level
of incorne will continue ro grow a5 planned due to a strong reiail perf(Mmance sOn*eXp￿diture will iontinue to be
reduced due to the effects ef the l¢xkdo¥vn restritlion5.
We will coniinue to ensuTe that we opèrète ès norfflal. as trbuch as we thn. uiJlisin8tecMology io overcome the
Ihe challenges of social distancing ffle6svres *•here required
With these measures. the most receni forecèsis show a smèll surplus for the year. withthJithÈ ￿e(e$S11Y 10 Cul Into
essential services. and Il necessaiy additional siÉnificani cost ￿vIng5 ¢ouIO be tnade Wilhoul Itnpactin8 seT¥iie delivery
Income for quarter 12021 has exceeded exrectations and indi£ationsare that the rest ol the year will follo¥* th15 Iren(J.
The trusrees will continue 10 rewew plans with the Charity's executive team io make the [￿e$s3[V change5
to remain wilhin free reserves level over the life of ihe 2 yeai plan. as pei the flee resetbespolily The charity
has a stron8 balarKe sheet, wilh uniestritted liquid lunds of aiound El.5 million. This has Incieaseo 10 £2 million
at the Ènd ol April 2021 which repre5ent5 circa 6 month's expendituie.
The rrusree5 are of the O￿n￿On ihat the charity 4*111 have sufficieni resource5 10 meei iisliabilities a5 they fall di*.
As Such. they remain satisfied thai Freedom Food Limited can continue operating for the f￿￿seQatAe future ano accovnis
have been pfepared In the knowled8e that Freedom Food Ljmited Is 3 financially v+èble charity.
FUNO IIAISING
Section L62a of the Charities Act 2011 requiies charities 10 make a statemeni regbrdinÈ1u￿l[alSI￿g activities.
AlthouEh. Freedom Food LirnIt￿ do not undertake widespread fundraising from the 8ÈDeral public. Ine leEisiaiion
definÈs fund rai￿￿8 a5"501iciting or oiherwise priKurin8 tnone¥ or other woperty tof J￿rItat￿e purposes" Such
tnounis receivable are presenied in our accounis a5"DonJiions"
In relètion to the above Lhe TfU5tees confirm that no fundrai￿Tr￿ approach has been taken by Ihe company. or by
anyone aiting on It5 behalf. that no fundraigng 5tandard5 Of 5cheffle for fundraisin8 regulaiion have been
subscribed to b¥ ihe company. or by anyone acting on its iEhall. that lom￿aIntS In fdaTion to fundiaising
actlvlties haye been ceceiYeLI and ihai any soliiilalions are mafiageil Iniernally. wi(houl InvDlvÈrneni ot cofflmercial
parricipaiors OT professional fundraisers.

FREEDOM FOOD LIMITED
AUDITORS
A resolution io reappoint BDO LLP 85 audiiors will be ryOKK)sed at the forrhcofflillg AJ)nual Generèl Meeting.
The repori has tseen Pfepared in accordance with spÈtthl wovisions of $419121 of Companies Act 2006 relèting
to sm611 companies.
All of rhe current direciors have iaken all the sieps 10 makÈ thefflsè1¥È5 aware ol any infoimètion needeiy by the
Company s auditors for ihe purposes of iheir audit and to esiablish ihat ihe audiiof5a(e awaie ol the informèiion
The directors are not awère ol any relevant audit informat#)n of which ihe audir015are unaware.
Approved by the TrusteÈs and Board of Directors
ol Freedoffl F0041 Lbfflited and sikfi￿ on behalf of the Board
Mr D. Smith
Chairman
13th September 20ZI

FREEDOM FOOD LIMITED
OIRECTORS. AND TRUStEES' STATEMENT OF REsPoN￿BILlTIE5
The trus¢ees are ress)onsible lor preparin8 the direitors. report and the linancial Staitynenis In accoroance with
applicable law and regulaiions.
Company law requires the trustees io prepare finarfial statements for each financial year in accordance wilh
United Kingdorn Generally Accepted A(countin8 Prartice IUnite(l King(lotn Accounting Standards and applicable
lawl. Under company law ihe rrustees must not approve the ffinancièl Statemen￿ unle5S they are sètisfied that
they give a true and fair view of the state ol allairs ol the charify an(J of the incoming resoiJrce5 ané appliiaiion
ol resources, including the income and expenditure of the charity for Ihai period.
In preparing these financial stètement5, the Irustees are require(J to..
seleci suitable accounrin8 policies an(1 then apply them consistently..
make judgemenis and accounting estimates that ale reasonable and prudent..
srare whether applicable UK A(COUniinK Standards have been followed. subje£i io any material oepartures
disclosed and explained in rhe financial statements-
prepare the financial siaiemenES on the going concern bays unless il is inapwopriaie io Pfe5ume thai ihe
charity will continue in business.
The trustee5 ère responsible for keeping a(Jeouate aCCOuiitin8 records ihèi are Sufficieni ¢0 show anLI explain Ihe
charity's transaitions disclose with reasonable accuracy at any time the finar*ial DCTrYtion of the charity and
enable them to ensure that the financial siatements comply wilh the Companies Aci 2006. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable step5 frof Ihe prevention ano
detection of fraud and other iiregularitie5.

FREEDOM FOOD LIMITED
INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES AND MEMBERS OF FREEtK)M FOOD LIMITED
Opinion on Ibnancial statements
In our opinion the finaniial siareFnenis-.
give a true an(J fair view of ihe state of ihe chariiable cornpany's affairs as ai 31 December 2020 and of It5
income and expenditure, for the veal rhen entled..
have been properly prepareij in accordance with Unite(l King(loffl Generally krepted Aiiounrin8 Pracrice. and
have been prepareil in accorijance wilh the Companies ACE 2¢Y)6, the Charitie5 and Trustee Itive51fflenr Ikoilandl
Act 2005 and fegularion 6 and 8 of rhe Charities Accounts Ikoilandl Regulation5 21M)6. as a￿ended In 2010.
We have audited the financial statements ol Free(lom Food Limited I'the Charitable Company'l tor the year ended
31 December 2020 whi<h iomprise the Statement ol Financial Acrivities. the Ba13rsce Sheei, the Cash Flow Siaiement
and notes to the financial staiements, iniluding a summary of significant accouniing txjlicies. The financial reporting
frame work that has been applied in theif preparation is applicable law and Unired Kingdom Aicounting Standards,
includine Financial Standèrd 102 The Financial Reporting Standard applicable in the UK and Repub14c of Ireland
(United Kingétsm Generally AicepieLI Accounring Practicel.
Dasis for opinion
We conducted our audit In accordanie with Iniernaiional Sian(Jards on AudilinglUKI IISAS IUKII anLI apolicable law.
Our responsibilities under those standards are further de51ribed in the Audiiof'5 reSp￿SIbIli11es for rhe au(Jit ol the
finaniial siatement section of our repori. We are independeni of ihe Chariiable Company In aciordance wilh ihe
ethical requiremeftts relevèni 10 our audii ol the financial statement5 In the UK, Iniludine Ihe FRC'S Eihi£al Stan(J3rd,
and we have fulfilled our other ethical resPO￿51b111tieS in accordance wilh these requirernenis. We believe thai the
audit evidence we have obiained is sullicient and appropriate to provirje a basis lor our opinion
Concluslons related to golng concern
In auditin£ the financial statements. we have foncluded thai the Trustees. use of Ihe going concern basis of è(COunting
in the preparation of the financial statements is appropriate.
Based on rhe work we have performed. we have noi ideniified any material un£tYiainiies reiaiiiig io evenis or condilions
coneilions that. inijividually or collectively. may casi significani doubt on ihe Ch¥iiable Company s abilitv to iontinue
s a going concern for a period of at leasi iwelve months from when the financial statements are authorised for issue.
Our responsibilities anil the responsibilities of the Trustees with respect to 8oingconcern are described in the relevant
sections of rhis reporl.
Other information
The Trustee5 are re5POn51ble for the other information. The other +nformarion fOtnpr15e5 Ihe Information included In the
Report and Accounts, other rhan ihe financial staiernents and our auditor's rewn Ihereon. The other Inform31ion
comprises.. Directors. and Trustee5' retM)rt. Our opinion on the financial si3iemenis Lloes not cover rhe oiher inlorrnation
and, excepi to the extent Olherwise explicitly 5tateLS ID our report. we do noi express any form of a55ur3nie conclusion
Ihereon. In connection wifh our audit of the financial 5tèternents, our responsibility 15 to read Ihe other informaiion and,
in doing so, consider whether the other information 15 rnaterially inconsistent wilh ihe finaniial 51atewents or our
knowledge otsrained In Ihe audit or otherwise appear5 to be marerially m15siaie¢ If we Identity suih iiiaierial
inconsisiencies or apparent material misstaremen15, we are fequireo io Lleiertnine whether Ihere is a fflaieri31 misstaiernent
in the financial st3ternent5. or 3 material missiaiement of oiher inlormaiion. Il, b3se(J on Ihe work we have performed. we
conclude thai Ihere Is a material fnisstatement of this other Information. we are required ro report thai lait.
We have nothing 10 report in ihis regard.

FREEDOM FOOD LIMITED
OpIn￿n Companies A¢¢ 21)06 reporting
In our opinion. based on the work underEaken in ihe couise of ihe atjdif."
the inlorrnaiion given in the Trusiees, Rep¢¥t, which includes the D¢re(iois' Repffl prepareo tor ihe Purpose5
of Company Law, for the financial year lor which the fina￿la1 statements are prepared is consisient with the
the financial siaiements.. and
the Director5, Rewrt. which are Included in the Trustee5' ReKw)n ha5 been prepare(J In aciofdance wilh applicable
legal requirements.
In the lighi ol the knowle(J8e and undersianding of the Chaiiiable Company and Ils environment obt8ined in ihe
course of Ihe audit. we have noi Ideniifie(J material missiatetnent ifi ihe Direitors. and Trusiee5' Repon.
We hove nothin8 to report in respect ro the following rnaiters in relaiion 10 which Ihe COmpan￿e5 Act 21X)6 and the
Charities and Trustee Investment Isiotlandl Act 2￿5 requires us to re￿rt to you jl, in our opinion..
propÈr and adequate aicountin8 r￿ordS have noi been kept by the Charitablecompany, or return5 adequare
for our audit have noi been reteived from branche5 not visiteLI by u5." or
the financial statements are not in agreement with ihe accovniing recofLls ano returfbs", or
cenain disclosures of Direttors, ￿MUneration specified by law ale not made.. or
we have not received all the information and explanari(￿S we require for our audit.. or
the trustees were not entitleij to prepare the financial siaiemenis in aciwdance Wbth Ihe small companies
regime and take advaniage of rhe small companies, exemptions in preparing ihe Direitor5' repori frotp rhe
reouirement to prepare a Sirare8ic rewjrt.
Responsibilities of trustees
As explained more fully in ihe Direttors, and Trustees, Statement of Responsibilitie5. rhe Trvstees (who are also ihe
director5 of the chariiable company lor the purposes of company lawl are respon%ble for the pre￿ratIOn of the
financial statement5 and for bein8 Salisfied thai ihey 81¥e a irue an(J fair view. and fror such Internal contfol as the
Trustees (Jetelmines is necessary io enable Ihe pfÈparaiion ol linènciai staietnenis thai are tree from rnaierial
misstatetneni, wheiher Oue to frau(J or ecror.
In preparing rhe financial siaiements. the Trusiees are le$￿￿$1ble for assessing the Chafitable Company'5
ability to continue a5 a going concern, disc105ing, a5 applicable. maiters relaieij to goingconcern an(J usine the
going concern basis of accounting Unle55 the Trustee5 either intend to liquidate the Chariiable Company or to
cease operations, or have no realistic alternal￿ve ￿1 to do so.
Audltor's respon5ibilitie5 for the audit of financial 5taternents
We hBve been appointed as au(Jiror under section 44llllcl of the Charilies an¢ Trustee Investment1Scoilandl Aci
2005 and under the Companies Act 2(M)6 and rek*)rt in acctydance with the Arts and relevani fegulaiions made
or havin8 effect rhereunder.
Our objectives are to obtain reasonable assurance aLK￿rt whether the linat￿la1 staiernenis as a whole are free from
material missiaiement. whether due to fraud or errw, and to issue an auditor's rep)ll thai Include5 our opinion.
Reasonable assurance is a high level of assurance, but is noi a 8uaraniee ihai an a￿11[ conducied In accofdanie wilh
ISAS IUKI will alway5 deteci a marerial mis5taremeni when it exis15. M￿ssia1e￿enl5 can arise from Iraud or error and
are consi(Jered material if. individually or in the aÈgfeÉate. they could reasonably ￿ expecie¢J io Influence the
economic decisions of users taken on ihe bèsis of these financial siatements.
Extent to which the audit was capable ol deteciing ifregularitie5. including fraLJd

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and Inspection ol ie8ulaLOty and IWICOriÈsPOnd￿Ce Ilanv
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Use of Oui reptyt
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DocuS￿￿￿by'.
(JtL
730BBI8FE9AC4C9
1511 HaWord1SenioT St3tutwAudillxTI
Forand ort behaNol 600 UP,
l￿dOn
Vnlted Kln8dom
15 September 2021
800 LLP isè imiied liability partnership ie8151eiedin arto wa*s1￿1h iec6iereJ n￿rnbel CKX5127

FREEDOM FOOD LIMITEO
STATEMENT OF FINANCIAL AcfiviTIES
Year ended 31 December 2020
Note
2020
2019
Income from:
Oonations
Charitable activifies
Other trading activitie5
Investment5
380,000
3,336.150
3,756
2.057
2b
3,627.008
11,970
992
2d
Total income
3.639.970
3,721,963
Expenditure on-
Charitable èctivities
3,409,500
3.719.906
Net movement in funds
230,470
2.057
Reconctliation of funds..
Funds brought forward at l January 2020
1,392,791
1.390,734
Funds carrled forward ai 31 De¢embei 2020
1,623,261
1,392,791
All amounts relate to continuin8 operations. All gains and 1055e5 fecognised in the current and preceding financial
year are included in the staiernenl of financial activities. This incorpolates ihe income and expenditure account.
All 3mounts relate to unrestricted funds.
The notes on pages 13 to 17 form part of these linancial siatemenis.
io

COMPANY NO. 02723670
FREEDOM FOOD LIMITED
BALANCE SHEET
As at 31 December 2020
Note
2020
2019
FIXED ASSETS
Tangible assets
CURRENT A55ETS
Debtors
1,000,629
761,808
Cash at bank and in hand
1.704.138
1,237,819
2.704.767
1,999,627
CREDITORS.. amounts falling due
within one year
11,081,5061
1606,8361
NET CURRENT ASSETS
1.623,261
1,392.791
TOTAL ASSETS LE55 CURRENT LIABILITIES
1,623.261
1.392.791
CAPITAL AND RESERVE5
Called up share capital
Unrestricted funds
Desi8nated funds
1,523,259
100.cM)o
1,392,789
12
TOTAL FUNDS
1,623,261
1,392,791
These financial statements have been prepared in accordance with the provi&ons applscable io iompanies
subject to the small companies. regime.
Signed on behalf of the Board of Directots by
Mr D Smith
Chairman
13th September 2021
The notes on pa8e$ 13 ¢0 17 form part of these financial siaiements.
li

CASH FLOW STATEMENT
Year ended 31 December 2020
FREEOOM FOOD IIMITED
Note
20ZO
2019
Cash flows Irom operating activit￿5..
Net cash provided by operating actNities
465.327
IS7,160
Cash flows from investing a(tivities=
Dividends. interest and renrs
992
2,057
Net cash provided by investing actwities
992
2.057
Change in cash and (ash equivalents in the reporting period
466.319
159,217
Cash and Cash equivalents at the beginning of the reporting period
1.237.819
1,078,602
Cash and Cash equivalent$ at the end of the reporting period
1.704.138
1.237,819
Notes to the consoltdated cash flow statement
Al Recon¢iliation ol Thet incorne to net <ash flow frorn operating activities
Net Income for the reporti￿ period
Oepreciarion charges
Dividends. interest and rents From investments
Ilncreaselldecrease In debtors
Increa5elldecreasel In cre(Jiror5
230,470
2,057
1,861
12,0571
12,281
143.018
19921
1238.8211
474.670
Net cash provided by operating artivities
465.327
157.160
Loans and overdrafts
The Charity (Joes not have any exrernal debi or borrowing5 and as such a ner (Jeth reconciliation Is
not prepare(J.
The note5 on page5 13 to 17 lorrn part of these financial statements.
12

NOTES TO THE ACCOUNTS
Year ended 31 Decembei 2020
FREEDOM FOOD LIMITED
I ACCOUNTING POLICIE5
The pafticular accountlNd pol*cies ètk)pted are descriw below.
The aicounts Ifinancial 516ternentsl have beeh prepared In accordance with the Stèiement of Recornmended
Praciice.. accounting and reportln8 by charities weparing Iheii accounts In èttordance wilh the Financièi RerN)fiin8
Siandaid applicable In the UK and Republic ol Ireland IFRS 1021 and the Financial Reperting Standard
applicable In thè United Kingdom an(1 Republic of Ireland IFRS I021. and the Charifie5 kt 2011 anij UK Generallv
A(cepied Practice as il applies from Octob* 2019.
Act￿nting cofbvention
Thè aciounting 51aiemenrs are prepared L¢nder the h15tori(al c05t convention.
Going concern
The executive team ¢eviewed FreedDm Fo(Kl Limiterfs plans in March 2021 and wwe con*nt thai these plans were
alfoidèble 8fid ihat Ihe aicount5 should be wepare(l on è goin8 concein basis.
The impaci of the COVltk19 ovibreak has had a positive financièl impatt, howe¥er.The exeiutive ieam have ioniinue(J
reviewing financial plan5 fo¢ rhe next 12 month5 to ensure FreedDffl Food Limited ian continue it5 bu51nes5- Clitica1
activities and remain a going concern
The length of the COVIO-19 outbreak ènd the measu￿5 yei ro be taken by Ihe Governmenr 10 coniairn this are noi known
and are outside ofour control but WÈ ￿Ve put ￿￿eSSeS in place 10 manage cashflow Lin a monrhly basis and review
Given rhe 51rengih of Ihe balance sheet and availablily and Iiquidil¥ ol Lsniestricieo ieser¥es. totallin8 aiotsnd É1.5tn,
the Irustees believe thai. while uncertaifity exists. th*s d0È5 not wse a tnatenal uncertainty ihat Vioul(J cast (Joubt
on the charity s ability to Continue ès a goin8 ioncern. The irvsiee5. fherefore. con5Kler li akwropriaie for ihe &ccounis
to be prepared on a going ioniern bas15.
The poteniial e￿e£l on the balance sheet foi 2021 is ex￿ained lurther in Note 12.
Thiscompany Is a wholly owned subsidiary of the RSPCA. The Tr￿slee5 and DirecioT5 cOn￿der that the level ol
ongoing support from charitable actiwties. £ombirted with the free re5erye5. 5ecufeFfeedorn Fwd Lifflited for ihe
foreseeable future. and thai whilst there is V￿ertaInty the Trustees an(J Director5 th consider there io be maierial
uncertèinty. On this basis consider the com￿?￿Y is a 8oin8¢ontern.
THn8ible fixed assets
Fixed assets are capitÈlised at cost Provision is made for depre¢iation on a straiBhtlinE tsa515 over the u5elul
etonotnii I￿le of each a55et. Ass￿5 le55 than Él.(MX) are expensed In the year
The usÈful econornic live5 h4ve been e5tifflated as follow5.'
Office and computer eouipwii
3 years
Income from charitable activities Is recoEnised when ihere Is entifiemeni. any pertoimènte tDn&iliOnS hève bEen rnet.
receipt Is probable and rnea5uretnènt reliable. Membership Income Is fecognised Inlull. rhe Iifst Fnonth ol
ernbership. Gifts In kind are Included at fair valve to the tharity.
Expenditure
Ir￿luded In the expenditure relating to Charitawe OCii¥ifie5 are the direci cosr5 of the Assessc*s and the sukwort
costs ol thè AdrniD15tratien ènd Mèrketing Oepèrtments.
Governance cost5 ionsi5t of the auditors remunerètion and the directws and truste*5 expenses.
Durillg Ihe year no c0515 were Incuire(J In ra151ng fund
13

NOIESTO TME ACCOUNT5 l¢Mlin￿
Yearended 31 De¢ernber 2020
FOODUMITED
L ACCOVPJTING POUClf5lconiMM￿j
Opeiatln8Leas*s
fteThtAI cost5 under operatin8 W5e5 aTe ifKkKleo ill tOialewHlIty￿ iTrannuai lAsiaiM￿l$(￿e1 ol the
a5es
F￿n&5
TneiÈ w*r* nD re51[ioeogI ￿￿O￿[￿entfuno5 LbJffiwihewi Allfvn05ai the tsa￿l￿e¥ee¢ oaieaie ￿r￿¢s￿li[te1.
DeswalEd lyn05 arepan of I￿Gen￿OI aswJÈior pJirthe theiiu5tees Cwilsof fjEw4teo
fun05aTe3ei Qvl iffl note x?
PenSHJn105ts
Thepen5iOnC05t5 theempityee5 iecha(Itd to FfEedomFoc4Lffiiteo aieatlo rechaiee4 1oFiteoom L4mite
In the yea¢ 014ncu(Iini ihe lthbility lseÈnote41
CiiiK¥14{coufftiiy jyd8emefjts ktysourt¢soItstiTh￿lN>nIw￿ert•Ifft4w
lffl tr* appi￿all00 Ot the tharitV'5 accr￿￿11nE pvIKw. Ilvs¢ee5 are requi¢eo io Makeiuotrrnenl5. pltithaies•vJ
assufflpiions aboul Thecairybn4values01 a55wsand 14biht*Sihèi DDI ieaO* appaieni fiotn Sourt
The 85ti(n3tesano ynoerlyin8 aS5ufflpi￿nsa1e Dased on ￿￿￿Oi￿1eX￿[W(e anooihei farnoI5 Itht ate oNMlete4S
to De reiewant 4Clval ieSul15 rnèy Oillti tne5e estim3te5
IKomerÈ(ognitN)n- fhechafity ie(OEnW5 a re(errfabiebasiS*hÈiE Iheèmounl 15 ar¢*
F￿￿￿assetS. rhe chai8e Irl ie5oe(i of periL¥l￿ anKJrti5ation ￿￿ell¥e03￿*
e5tinièie ol ari assei s VAl*CItO useful lite u5etul Iifeof an a55er lsoweiTlb￿ne• ai Ir*lirt￿1TreaS5e￿ 15
acobired Oi brouEht illlo use 3nd revJe•Jed annvaitylor agprwoieress Tf* lryesaietsa￿ on hoiotCalÈxpèi*n
rua15, PfOv55ion5 and<ontin8eth- Ex*noiluie In ihe Teportill£ per￿ *heretnete& un(erI3￿lIa5lV
Ihe final to De pè.d IS étCOunteO fDI onthE kntsolane5tif114te wherethfj irea¢meni 1S{Tr75rtpreJ To De
pprtrpr&te. An accru31 ￿￿e[￿g￿lsed *hen it 15 wObab*ihaianL￿lY¢Ion exisis I￿ which a teiiaNe estthèTe
tèn be made Matter5that are wthei P055FtyeQblyt￿n$0I do ￿ fr￿ iheciiieiiè foi è pIO¥iS¥* aSOiSClOlÈOaS
tontin8enl |MIDili1*5 11 the of tian5ferilr*e(or￿￿ tenefil 6£OrtS￿*￿e0 itstse Itrnote. retvEDte IS
fflade
Ord￿arY ￿lT4ftle
The IOrnP3ny IS a ChaliTV within ihemeaningof Pala i khe0U*6FI￿r￿èAll 2010 AtttYOill1￿ tre Co[￿￿￿
poteniiaiiy ekernDE fium In It5PEll ol ill(DPDEOI cBPrt3l￿E￿S %*it#in late￿ie5c¢￿4e￿eQ DiCh)pieT 3or
Part 11 ol the Co[￿￿￿tion TaAAO 3010 01 256of ihe Tau1￿)ft ol cnèieeabbefoins Aci 1992. 10 Ihe
exien¢ Ihat Such 4ncorneo( yihsèie èppi*d itschaiilatyEpuipose5 fyo taA{haT￿￿[aie thp
F￿ancIalIn5￿urnenls
The Iinènciai insiiunieills ale linènc41 è5SeTswh￿h comwthecashafvj ￿e￿Or$•￿ fI￿rtr￿1
CDmpiiSegiouPtieOI10I5. tiadÈti¢OrtLYS oiheilrtditois. nid1511IÈd tosi.
INCOME
èl Oonation5
20t9
Oonèted RSPCA Iive5totkolfice15' Set¥￿￿5
Freedom Food Limiteo is no Ionw iei4nl ￿ Ihe0Ort￿eO SWiceJoI115KALheSIOCk ofl*etS
Our4og 2020ihE RSPCA Li¥e5l(KA offKEIS ￿umbEred61￿79. 6
bl lfflrome IromtharitaWeact￿ft￿5
J19
MembeT5hip scheme
LitencE lee5
IJJM529
R.592.479
27
7.9S3
2.378.197
3 336 ISO
cl olhertradl￿ actiwt￿s
2019
Sale o* 8ooOsand othei income
dl lThvestmeThts
2019
Intere51 receiveo
14

NOTES TO THE ACCOUNTS ItontiTruedl
YeaT ended 31 December 2020
FREEI)OM FOOO LIMITED
EXPENOITURE
2020
Oirect
2020
Support
2020
Total
Charitable activities
Farm animHI welfare
Governance cosrs
1.102.41S
2.293.274
13.811
2 307 085
3.395,689
13.811
1 102 415
2019
2019
Support
2019
Totèl
Dire(t
Farm ariirnal welfare
Governance cosis
l. 184.870
2.526.559
8,477
2 $35 036
3.711.429
8,477
3 719 906
IrKludeO in expen(Jiivre afe fees payable in respect of..
2020
2019
AuLliror's remuneration
Hire of motor vehicles unLler operating leases
13.811
94.683
8,477
81,667
Certain administrative cost5 Including operating c0515. Certain cenrrally charEed 0￿head and adrnin15traiive co515
have been ￿rne by the RSPCA bur have noi t)een ￿h￿rge￿.
Travel and sub515ience payment5 to the Oireciors 3nd irusiee5 toialled Enil 12019. Enill-
4 INFORMATION REGARDING EMPLOYEES AND DIRECTORS
Freedom Fooj LirniieLI's siaff are em￿0Ve￿ by the RSPCA and the fvll employrnent (osis ol ihe5e
staff members are recharged to Freedom Food tsmited by the RSPCA.
2020
No.
2019
No.
Average nufflbev of per50n5 employed
A55essrnent5. rnarketing and publicity
Support. management an(J adrninistratio
25
19
23
20
43
44
2019
2019
5taFF cosis durin8 the year
Wè8e5 5alarbe5
Soiial security Costs
Pension cos15
1.4CKb.693
127,248
150.559
1678 500
1.303.827
119.778
139,421
J 563 026
In 2020 one employee earned beiween £80.(MX> and E89.99912019. one employee L*tbYeen É80.IXK) ond £89.9991
Contribution to the pension scheme for ihis highest paid rnefflber wa5 £9.6tKJ12019. E9.6(KJI.
Freedom Food considers If5 key mana8emÈnt personr￿1 comprise the diiectOYS. Ihetrustees and the chief executiv
officer The iotal eM￿0¥men1 benefit5 includin8 employer pension coniribulions tofflanagement personnel wefe £104,334
12019. £104.3701. The directOf5 and trustee5 all give th*r time and expertise without any form of reffluneration or other

NOTES TO TIIE ACCOLINTS Iconiinyedl
Year ended 31 December 2020
FREEDOM FOOD LIMITED
5 TANGIBLE FIXED ASSETS
Office and
computer
equipment
Total
Cost
Al l January 2020
At 31 December 2020
118.254
118.254
118,254
118,254
Depieciatbon
Af l Jènuary 2020
Charge for the year
Al 31 December 2020
118.254
118,254
118.254
118.254
Net Book Value
At 31 Decemt>er 2020
At 31 Oecemtser 2019
6 0E8TORS
2020
2019
Trède debtors
Other debtors
Prepayments 8nd 8tcrued ItFtome
Afflounts owed by the RSPCA
225.336
77,780
4,000
680,028
739,681
31.612
1000 629
761808
7 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
2019
Trade creditors
Value added tax
Accrua15 and deferre(J income
Arnounts oweo 10 the RSPCA
225.676
124.026
731.804
167.484
84.360
353.236
1,756
606,836
1.081,506
DEFERRED INCOME
The deferred income comprises membersh¢p scheme income receipts received prior ro the year end and
are release& 10 the siaiement ol financial activities in the followin8 year.
2020
2019
Deferred meffltser5hip 5(herne Incorne
At i January 2020
Additions
Released
Al 31 December 2020
46,173
96,421
146,1731
50,344
46.173
150,3441
16

NOTES TO THE ACCOUNTS Iconiirtuedl
Year ended 31 December 2020
FREEDOM FOOD LIMITED
8 OPERATING LEASE COMMITMENTS
The Company ha(t total cornrnitrnents at the year under operaiiog leases Èxpirin8
as follows-.
Motor
Motor
vehicles
2019
vehicle5
2020
Less than one year
One to five years
49.016
45.666
63,272
82,265
94.682
145,537
9 CALLEO UP SHARE CAPITAL
2020
2019
Authorised
100 Ordinary Shares of £1 each
100
loo
Called up. allotted and lully paid
2 Ordinary Shares of £1 each
10 ULTIMATE PARENT ENTITY AND CONTrOILING ENTITY
The corTrpany's ultimaie parent enliiy and conirolling entiry 15 Ihe Royal for rhe Preveniion ol Cruelty to
Animals I'RSPCA'I. a regisiered charity In Great 8ri¢ain Iregisreied chariry no 2190991- The primary objectives
ol Ihe RSPCA is the prevention of cruelfy to animèls. at the core of which is ¢ne Inspectorate provide a wide
range of rescue service5 for the rn05t 3bv5ed an(J vulnerable anirna15. These fescue services Include the
Inspectorate's preventative èn(J educational work. enlorring ihe law, rehatyilitation. rehoming ano Wildlife
rescue. The range of Inspecroraie work and ils ielaied SUp￿rt services are the core attivity ond are unique to
the RSPCA.
Copies of con501iLlared ￿£0￿￿(5 are avoilable frorn The RSPCA. Wilberforce Way, Souihwarer, Hor5ham, We5r
Sussex, RH13 9RS.
There are no intermediaie parent companies.
11 RELATED PARTY TIiANSACTIONS
Related party iransactlOn5 are management fees charged in thè year by RSPCA of £230.954120L9. £223.2651
and payroll and expenses of El.665.07412019 £1.585.4791 paio on behalf ol Ffeedoffl Food by Ihe RSPCA
The (Jonared RSPCA ￿veStO¢k officers. seThices were £nil 12019, £380,0(M)l ano the cosis of Ihe RSPCA Livesiock
officers, Services were E309,(KXI, in 2019 ihe costs of £380.CW for ￿veSto[k officers, was (Jonèted by the RSPCA.
12 Designated Fund movements
2020
2019
State8ic review con5uliancy fun
Af i January 2020
AddIt￿On$
Relea5e(J
Al 31 Oecember 2020
100.000
100.000
17


## **Certificate Of Completion** 

Envelope Id: ED27DCF55FEE477C959B8D24C7476D0A Subject: Financial Statements for DocuSigning : Freedom Food Limited Document Type: Statutory Audit Report under ISA 700 UK Companies House Number: 02723670 Source Envelope: Document Pages: 19 Signatures: 1 Certificate Pages: 1 Initials: 0 AutoNav: Enabled EnvelopeId Stamping: Disabled Time Zone: (UTC) Dublin, Edinburgh, Lisbon, London 

Status: Completed 

Envelope Originator: Beth Winter BDO LLP 55 Baker Street Westminster, London  W1U 7EU Beth.Winter@bdo.co.uk IP Address: 163.116.162.120 

## **Record Tracking** 

Status: Original Holder: Beth Winter 14 September 2021 | 14:34 Beth.Winter@bdo.co.uk **Signer Events Signature** Jill Halford Jill.Halford@bdo.co.uk Security Level: Email, Account Authentication (None) Signature Adoption: Pre-selected Style Using IP Address: 163.116.162.123 

Location: DocuSign 

## **Timestamp** 

Sent: 14 September 2021 | 14:36 Resent: 15 September 2021 | 10:44 Viewed: 15 September 2021 | 10:27 Signed: 15 September 2021 | 10:45 

## **Electronic Record and Signature Disclosure:** 

Not Offered via DocuSign 

|**In Person Signer Events**|**Signature**|**Timestamp**|
|---|---|---|
|**Editor Delivery Events**|**Status**|**Timestamp**|
|**Agent Delivery Events**|**Status**|**Timestamp**|
|**Intermediary Delivery Events**|**Status**|**Timestamp**|
|**Certified Delivery Events**|**Status**|**Timestamp**|
|**Carbon Copy Events**|**Status**|**Timestamp**|
|**Witness Events**|**Signature**|**Timestamp**|
|**Notary Events**|**Signature**|**Timestamp**|
|**Envelope Summary Events**|**Status**|**Timestamps**|
|Envelope Sent|Hashed/Encrypted|14 September 2021 | 14:36|
|Certified Delivered|Security Checked|15 September 2021 | 10:27|
|Signing Complete|Security Checked|15 September 2021 | 10:45|
|Completed|Security Checked|15 September 2021 | 10:45|
|**Payment Events**|**Status**|**Timestamps**|



