2022-03-31-accounts

STRONGER, BETTER, BRAVER.

Annual Report & Accounts 2021/22

CONTINUE

Contents

The highlights of 2021/2022	3
Messages from Chris & Kirsty	4
Our supporters	6
We are Brooke	8
Our reach thisyear	9
Countryfocus	11
Brick kilns	12
Donkeyskins	13
Our new strategy	14
Transformingequine welfare in communities	15
Increasingthe visibilityand inclusion of workingequids	17
Strengtheningsustainable animal health systems	19
Enablers	21
Safeguardingcompliance &governance	22
Future focus	23
Charitable trusts and foundations	24

FINANCIAL & ADMINISTRATIVE REPORT
Trustee’s administrative report	26
Financial overview & strategy	27
Support &governance costs	28
Risk management & internal control	30
Structure, governance & management	32
Relationship with other organisations	33
TRUSTEES’ RESPONSIBILITIES,
AUDITOR’S REPORT & FINANCIAL STATEMENTS
Statement of Trustees’ responsibilities	37
Auditor’s report	38
Financial statements	41
Contact addresses	62
		2

The highlights of 2021/2022

67 % OVER 594,741 of equine owners, agrovets and Animal Health owners 230,000 Practitioners worked with globally given access to animal equids benefitted from water projects in Ethiopia healthcare in Nepal 1.4 MILLION working equids benefitted directly from 3 220 our work , equine welfare groups established in India

established in India OVER 1.5 MILLION FARRIERY working equids in Latin America SCHOOL and the Caribbean covered first 11 certified Master by the Livestock Emergency Guidelines Standard

first 11 certified Master Farriers graduated in Senegal

3

Message from Chris

Achievements to be proud of

Welcome to Brooke’s annual report and accounts for 2021/22. I hope you enjoy reading about the difference we are making.

The past year has again been one of change and disruption but most importantly, progress. In 21/22 we worked with over 1.4 million working horses, donkey and mules, with millions more benefitting indirectly from our work. New policies were enacted at local, national and international level to better protect working equids, such as ‘equines in brick kilns’ embedded into the Animal Welfare Board of India (AWBI), Guidelines.

The relationship between human and animal health became firmly cemented into global policy discussions through our Action for Animal

Health initiative. We continued to challenge and undermine the global donkey skin trade. As its devastating impact receives greater recognition, more governments in Africa moved to ban it, giving increased weight to the voices of donkeyowning communities.

Our work in nearly 10,000 communities is improving the health and welfare of working equids by developing the skills, understanding and resources needed to give them a better life. Our community engagement actively promotes greater compassion for these wonderful, sentient beings and broader recognition of their critical role in delivering social and economic progress in some of the world’s poorest communities. We need to appeal to the heart and the head to change attitudes and behaviours.

Brooke’s work to improve the number and skills of local animal health practitioners goes from strength to strength. I saw first-hand the difference this can make in rural Senegal, where individuals trained and mentored by Brooke have greater access to affordable medicines as well as the knowledge and skills to use them to best effect.

Our mission demands we

address short-term issues whilst also seeking to embed long-term, sustainable solutions. This complementary approach saw us responding to droughts, flooding, Covid economic shocks and urgent health need. We will never stand by in the face of suffering.

I am incredibly proud to be the Chief Executive of Brooke and of what we do for working

equids. I am proud of our dedicated teams across the world and the difference we make for animals and people. But this is only possible because of our amazing supporters whose generosity, compassion and wisdom allow us to make positive change. I thank you for your ongoing support – it really does enable a life worth living for working donkeys, horses and mules.

Best wishes, Chris Wainwright

4

Message from Kirsty

Another great year

The Brooke UK Board is delighted to report on another year of progress, improving the health and welfare of working horses, donkeys and mules.

Our committed teams have delivered outstanding results across the world from the mountains and valleys of Nicaragua and Central America to the harsh terrains of northern Pakistan. Every working equid matters to Brooke, and we continue to deliver integrated programmes that benefit millions of animals and their owners.

I am particularly proud of how our global teams have adapted as the world reopened after Covid. The innovations developed during the pandemic will serve us well

into the future as we strive to

reach as many working equids

and communities as possible.

The Board is ambitious to do even more, and we will need to invest wisely in order to enhance our impact. Key to this is seeking out more partnerships whose work we can support and accelerate.

Many communities we work in continued to face economic and environmental crises. When no alternatives existed, our emergency interventions prevented suffering. Through our commitment to sustainable impact, we protect the animal workforce and make the communities they support more resilient to future disasters.

Long-term change requires

policy makers at all levels to

recognise the importance of

working equids and to put laws and infrastructure in place to protect and improve their welfare. Our advocacy work is helping to deliver this change and Brooke’s reputation as a trusted and expert partner means we have a voice to shape future agendas. We do this through our programmes but also our research which shows that investing in working equids is central to human development.

We take our governance

responsibilities incredibly seriously and have ensured our safeguarding procedures are modernised and fit for purpose and our finances robust enough to survive the choppy economic waters we are facing. And with our senior leaders, we are ensuring every pound is spent to maximum effect.

Being a trustee is an honour but also a mighty responsibility. I want to thank my fellow Board members for their passion and commitment and our employees and partners whose optimism and dedication are second to none. Finally, I want to pay tribute to Brooke’s supporters. If we are to succeed in giving millions more working equids a life worth living then it will be because of your loyal support.

Kirsty Hayes

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£11.6M in legacies

It’s thanks to you...

In these challenging times, we are enormously thankful for the ongoing loyalty of every one of our supporters. It is only because you dedicate time, creativity and much-needed funds that we can ensure working horses, donkeys and mules around the world have a life worth living. We are delighted that Her Royal Highness the former Duchess of Cornwall has been our president since 2008.

We would like to extend our special thanks to everyone who has chosen to remember Brooke in their Will. As well as all our amazing volunteers and community groups who champion Brooke’s cause across the UK.

Thank you to all our dedicated regular givers whose commitment to Brooke helps us plan and budget with confidence. Thanks also go to our corporate partners, challenge event participants, In Memory supporters and individual fundraisers. Not forgetting our wonderful sister organisations, Brooke USA and Brooke Netherlands. You all do a marvellous job.

£9.96M in donations

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Our amazing supporters

A world where no working donkey, horse or mule has to suffer and has a life worth living. This vision of a better future is what unites Brooke supporters old and young – from dedicated supporter Louise to nine-year-old Ellen, whose letter you can read below. So, we thank you for your wonderful support and we hope you enjoy reading about the amazing difference you’re making to working animals all over the world.

Ellen with her pony Chief.

Over fifteen years of love and support for working animals

A chat with Louise Brown – head of the West Kent fundraising group and long-term Brooke supporter

most deserving of our time and money because of the contribution they make to the lives of their owners and

I started supporting Brooke in 2007, after reading a fundraising advert in a newspaper. I hadn’t heard of Brooke before, but having lived for six years in the Sudan in Africa, on a farm on the banks of the Blue Nile, I had certainly seen many working animals in pain. I was confronted daily with heart-breaking sights – overloaded, thin, endlessly working, and with virtually no access to veterinary care. Unfortunately, the owners were either too poor or completely unaware of basic animal needs to care for them. When I came across that advert, I saw that as my opportunity to help those animals. They are the

to the economy of their country.

Louise meeting Brooke’s President, HRH the former Duchess of Cornwall during Brooke’s 80 year anniversary in 2014.

I know that making changes to improve their lives can in many cases, be very simple and cheap.

As the leader of a fundraising

on several occasions (even giving her one of my knitted donkeys!) and helped at the Christmas Carol Service. I also do several street collections throughout the year.

group, I organise and attend all our fundraising events. About 12 years ago I started making my own knitted animals to raise money for Brooke, I’ve given many talks about the Brooke to lunch clubs, schools and even in a church. I have also met our President Her Royal Highness the former Duchess of Cornwall

I enjoy knowing that I am doing something to help those animals who have no one else to help them without Brooke.

“ The areas of Brooke’s work I find most interesting to hear about are those which involve showing the owners that working animals can be part of their family”

Louise Brown

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We are Brooke

We’re an international animal welfare organisation and we’ve been working tirelessly to improve the lives of working horses, donkeys and mules and the people that depend on them for survival, for over 85 years.

We believe

All animals deserve dignity, respect and compassion. We understand the relationship and partnerships between working horses, donkeys and mules and the people that depend on them.

A kinder, more compassionate world is possible which truly recognises and values the interdependence between animals, humans and the environment.

That good animal welfare starts with people. We recognise that in order to achieve change at scale we need to inspire compassion in others.

That for positive change to be sustainable then people need to have the capability, motivation and opportunity to realise progress.

That by improving the welfare of working equids we also contribute towards building resilient and thriving communities and a fairer, more just, world.

Our vision is of a world in which working horses, donkeys and mules are free from suffering and have a life worth living.

We are proud to be Brooke. We are resourceful, share new ideas and help each other succeed. Together we make change happen.

Our mission is to achieve immediate and lasting positive change to the lives of working horses, donkeys and mules and the communities that depend on them.

OUR THEORY OF CHANGE

----- Start of picture text -----
THRIVING STRENGTHENED
EQUINE-OWNING SYSTEM FOR
COMMUNITIES ANIMAL WELFARE
IMPROVED EQUINE WELFARE
ENABLING
LIVELIHOODS
ENVIRONMENT
& RESILIENCE IMPACT
COMPASSION ANIMAL
& BEHAVIOUR HEALTH
LONG-TERM OUTCOMES
----- End of picture text -----

Zoom in to have a closer look

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Where we work

Brooke is a global organisation, with established branches, affiliates and sister organisations in 9 countries and regions. We work extensively beyond the borders of our key countries, through partnerships and projects.

Our headquarters, in the UK, and sister organisations, Brooke USA and Brooke Netherlands deliver vital support to projects across the globe.

Our reach in numbers

Below you can see how many animals, owners, and health providers we have managed to reach this year alone. However, many more benefit indirectly from the work we do to get working animal welfare into global, national, regional and local priorities and policies.

----- Start of picture text -----
Afghanistan
Partners –
Egypt Pakistan
AfghanAid & DCA
Latin America
& The Caribbean
Nepal
Partner – AHTCS
West Africa India
Ethiopia East Africa
Press the buttons
to reveal more
information
----- End of picture text -----

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Communities worked with

Where our work is focused

The diagrams on this page are a visual representation of where our work has been distributed around the world over the past 12 months.

Over 10,000 communities worked with worldwide

PAKISTAN

Animals directly reached

WEST AFRICA

Owners worked with

ETHIOPIA

INDIA EGYPT ETHIOPIA LATIN AMERICA EGYPT � THE ETHIOPIA EGYPT CARIBBEAN NEPAL INDIA AFGHANISTAN EAST AFRICA WEST AFRICA WEST EAST AFRICA AFRICA PAKISTAN EAST LATIN NEPAL AFRICA AMERICA � THE AFGHANISTAN LATIN AMERICA � CARIBBEAN THE CARIBBEAN NEPAL INDIA PAKISTAN AFGHANISTAN 1.4 MILLION owners 762,767 working equids benefitted worked with globally directly from our work

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Country focus

In rural Ethiopia, women and children have to walk more than three hours to collect water. Brooke’s water projects bring fresh water to animals and people.

Spotlight on… Ethiopia & improving access to safe water In Merab Azenet Woreda, in the SNNPR region of Ethiopia, we have been working with local communities to improve access to safe water for their residents and the animals they depend on.

As a result, 3,265 working equines now have access to water within one hour’s walk. This has not only transformed their lives, but those of their owners and their communities too.

so their working equines mean everything to them. But those precious equines, often the last to have their thirst quenched, were taking all the strain, having to walk for many miles in the searing heat to collect water. The heavy loads on their backs rubbed and caused painful wounds. Many animals suffered heat-stress and dehydration, which is fatal if left untreated.

install. We have also provided training to local people on how to protect and maintain their new water sources.

According to Amina, the difference to her community has been ‘spectacular’. Before, Amina, and her five-year-old donkey, Kadami, would have to walk for hours each day just to fetch water that made Amina’s children ill.

Women and girls, to whom the responsibility of collecting water normally falls, were walking for several hours a day to collect water from open rivers and other unclean sources. Not only were girls missing out on school, many of the children in the local villages were falling sick to waterborne diseases.

Amina Mohamed’s is one of 1,520 households who are now benefitting from the reservoir, water points and troughs we have helped the community to

Now everyone is thriving, including Kadami who, Amina says makes an ‘incredible contribution’ to her family.

Over 85% of the population in Ethiopia depends on traditional farming and livestock production for their livelihoods,

“We are blessed. I am very grateful for this project” Amina Mohamed, farmer

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Brick kilns A hidden industry

The life of a brick kiln animal is unthinkably hard. In Pakistan, India and Nepal, working horses, donkeys and mules carry tonnes of bricks every day for use in the construction industry. It’s a hidden, often unregulated world that is filled with suffering for both animals and people.

Animals working in brick kilns suffer from poor nutrition and other serious health and welfare issues. The acute heat, lack of shade, water and rest, as well as overloading often leads to disease and injury.

Success in India

After four years of advocacy and policy work, Brooke India has succeeded in getting equines in brick kilns embedded into the Animal Welfare Board of India (AWBI), Guidelines. These call for the provision of basic facilities such as well-ventilated shelters for equines to lie down; ensuring access to clean and safe water; appropriate workload for equines; regular repair and maintenance of roads and provision of veterinary, farriery and other services.

Sustainable change in Pakistan’s brick kiln industry

Together with multi-year funding from our partner the Alborada Trust, we are scaling up our work – targeting 3,000 new brick kilns where we can work both directly and indirectly to make improvements to the lives of animals working there. The results so far this year already show just how much of an impact our way of working is having. We have reached over 11,000 equids and 9,745 people, and trained 162 community change agents and 116 animal health providers. We have also set up 87 women’s self-help groups and 20 new children’s clubs to teach the next

generation of equine owners about animal welfare.

of working in the brick kiln industry. In recent years the team has successfully exited 510 kilns, leaving communities with the knowledge and resources to ensure the welfare of their working animals is a priority.

Not only that, but this change in perception is taking root in communities and we are able to start pulling out of brick kilns when the critera for good animal welfare has been met. The scaleup project is based on Brooke Pakistan’s extensive experience

View our criteria for good animal welfare

BY 2026, IN PAKISTAN’S BRICK KILNS, WE PLAN TO INCREASE:

Shade shelters for equids Availability of clean drinking Equine first aid kits FROM 10 TO 1,200 FROM 75 TO 1,800 FROM 0 TO 1,800

At least 10 trees planted for shade FROM 29 TO 1,500

Watch our video on the project in Pakistan

The donkey skin trade Fighting to end a brutal trade

The scale and rapid global spread of the donkey skin trade is having devastating consequences for donkeys and their owners.

The donkey skin trade is fuelled by demand for ejiao – a gelatine extracted from donkey skin for use in traditional Chinese medicine and beauty products. If it’s allowed to continue, it could wipe out almost . half of all the world’s donkeys in the next five years

Africa is currently the primary source of both legally and illegally sourced donkey skins, but Afghanistan, Pakistan, India, Mexico, Colombia, Peru and Brazil are believed to have active donkey skin trades too.

Together with key stakeholders and partners, Brooke is taking urgent action, recognising that different countries will require different approaches to implement change. Here are just a few of the changes we’ve helped bring about this year:

. The Tanzanian government announced a 10-year ban on donkey slaughter

We are leading calls to ban the import and sale of donkey skin products throughout the United States, successfully lobbying to bring the Ejiao Act to . the US House of Representatives

30,000 Kenyan donkey owners signed a petition demanding that the government reinstate the ban on the slaughter of donkeys for their skin and meat.

No slaughterhouse licences have been reissued in Kenya, despite a previous court ruling that had overturned the ban on slaughtering donkeys for their skin in May 2021.

At a conference in Burkina Faso, hosted by Brooke West Africa, stakeholders from Governments, the African Union Inter-Africa Bureau for Animal Resources (AU-IBAR) and the Economic Community of West African States (ECOWAS), discussed the devastating impact of the donkey skin trade on donkey populations and communities across Africa.

We are creating strategic partnerships to mobilise resources that will protect donkeys and their owners across Latin America.

We work at international, national and local levels to bring about change and each of these actions is a small but vital step towards a permanent end to the global trade in donkey skins.

But we want to go further. We’re planning for a continental conference in Tanzania in 2022 to facilitate and support stronger working ties between the key organisations working to end this inexcusable trade.

Read more about our focus on the donkey skin trade here

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Our 2025 Global Strategy - a life worth living

Our 2025 strategy builds on the tradition, heritage and outstanding work that Brooke has achieved since 1934. But it also marks a bold, new level of ambition for the future of working horses, donkeys and mules and those who depend on them. Over the next few years, we want to reach and improve the lives of more animals and their communities than ever before and we’re focused on three goals that we believe can get us there. These goals are: Transforming equine Increasing the visibility and welfare in communities inclusion of working equids 1 2 3 Led by community need, we will continue to We will make sure the needs of working equids are transform the attitudes and behaviours of covered in policy and practice at all levels by scaling equine-owning communities to improve equid up what we know works at the local level and welfare, enabling communities to thrive and be working with governments directly and through more resilient. Working with, and in, just under regional, national and international partners and 10,000 communities worldwide, our holistic organisations to develop animal welfare policies, ‘One Welfare’ approach enables communities which include working horses, donkeys and to overcome the greatest barriers and root mules, and integrate them into wider development causes of poor equine welfare and deliver agendas from which they are so often excluded. lasting change.

Strengthening sustainable animal health systems

To meet both the immediate and future needs of working horses, donkeys and mules, we will work to develop appropriate animal health systems at every level – and with an ultimate vision of Universal Health Coverage. This will include supporting the provision of affordable quality services to communities, improving access to essential medicines and vaccines and helping with disease detection and management.

Read more about our new strategy here.

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AREA OF FOCUS Transforming equine welfare in communities

Supporting equine-owning communities to thrive and become more resilient.

We recognise the huge interdependence of equids and the communities that depend on them. Working with, and in, almost 10,000 communities worldwide, our holistic ‘One Welfare’ approach helps us to overcome the greatest barriers and root causes of poor equine welfare and deliver lasting change.

Led by community need, we will continue to transform the attitudes and behaviours of communities to improve equid welfare and support communities to thrive and becomemore resilient.

A women’s equine welfare group in the Vanzara community of Kokharwada supported by Brooke India.

This year we’ve seen a number of achievements in the area of transforming equine welfare in communities. Here are a few highlights:

During the second deadly wave of Covid in India, we provided emergency intervention in the form of 205,189 kgs of feed and 2,277 animal first aid kits.

After an outbreak of the deadly disease glanders in Nepal, equine owners urgently needed information. We helped by producing practical materials, including 6 short films and a workshop to share expert advice.

In Ethiopia, we completed four water infrastructure projects in hard-to-reach places in L.Bilbilo, Aneded and Adama and Dendi. Over 230,000 equids have benefitted from this access to water. 57,698 working equids are also benefitting from new shelters linked to the water projects.

Read on to see how this is working in practice in Ethiopia

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AREA OF FOCUS

Transforming equine welfare in communities

ETHIOPIA: Leading by example

Yirsaw Minalu 60, is a good father and a hard-working farmer. He’s also a Community Change Agent in his small village in Debremarkos district. When Yirsaw isn’t sharing his equine knowledge and experience with the community, he can be found tending to his bees, sheep and cattle and his three horses and three donkeys.

Timula is one of Yirsaw’s favourite donkeys and has been part of the family for many years.. Yirsaw was delighted when Timula gave birth to a healthy baby foal, especially because her two previous pregnancies ended in miscarriage.

Before Yirsaw became a Community Change Agent, he didn’t know a lot about looking after equids. The pressures on him to make a living to support his family were such that he depended on Timula to work ever harder.

“We used to force her to work and carry heavy loads for long hours during her pregnancies without the proper care she deserved. I regret doing that to Timula,” says Yirsaw.

After Brooke showed Yirsaw how good welfare practices related to proper feeding, watering, loading, shelter and treatment needs, everything changed for the better.

Brooke Ethiopia has been working to change the welfare situation of equines and the livelihoods of the equine-owning community in the Debremarkos area since 2021. Community Change Agents like Yirsaw are key to changing attitudes and behaviours and creating a fairer world for equines in his community.

“ As we get kinder and more empathetic towards our equids, we are observing a visible change in their health and productivity.” Yirsaw Minalu, farmer and Community Change Agent

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AREA OF FOCUS

Increasing the visibility and inclusion of working equids

Making sure their needs are covered in policy and practices at all levels.

We’re having a direct and sustainably positive impact on the lives of nearly 1.4 million equids through our community development programmes, but many more benefit from the work we do to integrate working animal welfare into global, regional, national and local priorities and policies.

Scaling up what we know works at the local level amplifies our impact. We work with governments directly and through partners and organisations at all levels to develop animal welfare policies, which include working horses, donkeys and mules, and integrate them into wider development agendas from which they are so often excluded.

Read on to see how this is working in practice

This year we’ve seen a number of achievements in the area of increasing the visibility and inclusion of working equids. Here are a few highlights:

We took an active role in the G7 summit where leaders outlined actions to prevent and prepare for another pandemic. The UK specifically announced plans for an animal vaccine manufacturing centre.

After lobbying from organisations including Brooke, the United Nations Environment Assembly (UNEA) passed a historic resolution to recognise the pivotal role of animal welfare in sustainable development and environmental health.

Using data from our investigation of how 36 countries collect data on working equids, we have launched an advocacy campaign to push for improved data collection and better animal welfare through the One Welfare approach.

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AREA OF FOCUS

Increasing the visibility and inclusion of working equids

SPOTLIGHT ON: Action for Animal Health

Action for Animal Health is a coalition brought together by Brooke that builds support for greater investment in animal health to protect animals, people and the planet.

. Action for Animal Health was formally launched on 20 May 2021 Over 200 people from across the global animal health, human health and environmental sectors took part.

To achieve its aim of global health security, the Coalition is calling on Governments and international agencies to prioritise strong animal health systems through five pillars of action: support community engagement and equitable access to animal health services

increase the numbers and improve the skills of the animal health workforce

close the veterinary medicines and vaccines gap improve animal disease surveillance enhance collaboration for One Health

Ellie Parravani, Senior Coordinator for Acton for Animal Health at Brooke brought the launch event to a close, urging all organisations working in sectors relevant to One Health to become signatories to the Call to Action to hold world leaders to account and ensure that Covid-19 is indeed the last global pandemic.

Watch the video to discover more

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AREA OF FOCUS

Strengthening sustainable animal health systems

Meeting the immediate and future health needs of working horses, donkeys and mules.

Strong animal health systems are critical to the health and welfare of animals. They also play an important part in reducing the likelihood of disease transmission between people and animals in a world where this risk – and the risk of antimicrobial resistance – is ever increasing.

We take a holistic approach to animal health strengthening which covers supporting the provision of acceptable, affordable quality services to communities, improving access to essential medicines and vaccines and disease detection and management and utilising our convening power in support of One Health.

During the last strategic period we trained and mentored over 5,000 animal health service providers including vets, paravets and farriers.

Our Animal Health Systems Mentoring Framework is also being integrated into government systems and university curricula; helping to provide high standards in animal health and welfare training for generations to come.

This year we’ve seen a number of achievements in the area of strengthening sustainable animal health systems. Here are a few highlights:

We’ve collaborated with the World Veterinary Association (WVA) to create the first ever global list of essential veterinary medicines for livestock. This will ensure working animals have access to better, timelier and more standardised treatment, and help to prevent future pandemics like Covid-19.

Livestock Emergency Guidelines (LEGS) have now been incorporated into the National System for Disaster Prevention, Mitigation and Assistance (SINAPRED) meaning better protection for working equids during future disasters in Nicaragua.

Our Animal Health Mentoring Framework has continued to be adopted across East Africa, particularly in Tanzania and Kenya to help strengthen animal health monitoring and mentorship. In Kenya the Framework was used to train 13 supervisors on a postgraduate Veterinary Internship Programme.

Read on to see how this is working in Senegal

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AREA OF FOCUS Strengthening sustainable animal health systems

SENEGAL: Pioneering farriery school’s first students come of age

In an African first, 11 students graduated with a government-accredited certification as Master Farriers at the Vocational Training Centre of Thies, Senegal, marking a significant milestone for the previously unrecognised trade and a huge boost to the hoof care of millions of equines.

Brooke West Africa (BWA) has long championed the importance of farriery within communities and the potential to create new, skilled jobs. The farrier school certification came about after more than two years of collaborative work between BWA and the Ministry of Employment, Vocational Training, Apprenticeship and Integration, and more specifically the Directorate of Apprenticeship.

Emmanuel Sarr, Regional Representative of BWA, said: “This is a truly historic moment for Senegal and for the trade of farriery in Africa. I am very proud of this first cohort of graduating students and know that the hoof care of Senegal’s animals is in great hands. Thanks to Brooke West Africa, farriery is now a viable and respected career choice and equines can now have ‘shiny shoes’. Congratulations to Senegal’s 11 newest certified farriers!”

“ I have many dreams and hopes for this training, because I would like to do this job alongside Brooke until I retire.”

Moussa, Student, Senegal Farriery School

Click to hear from Saliuo - one of the students

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Our enablers

Our supporters

Building a movement of change

To shape a life worth living for working animals around the world, we need to inspire more people who share our goal to join our cause. This year we’ve worked hard to understand what’s most important to the people that support us. We have identified what our key audiences find most inspiring about our work and why they continue to support us, especially during these very challenging times. And we’re tailoring our communications, making sure the most uplifting and motivational stories reach these people, so they can see in vivid detail the change their wonderful support makes possible.

Not just that, but we’re continuing to bring the owners of working animals into our movement of change – both in our countries of operation, and beyond. One example is in Kenya, where we provided vital support to local community groups of donkey owners, helping them defend their donkeys against the Donkey Skin Trade. Following the reversal of the ban in February 2020, a petition signed by over 30,000 donkey owners was delivered to the Kenyan Government, demanding a ban on the slaughter of donkeys for skin and meat. It’s a small but important step towards helping communities safeguard their working animals again.

Our people

Creating the best place to work and succeed

The past year has seen the launch of our new Global People Strategy 2022–2025, at the heart of which is inclusive leadership. The strategy recognises complex organisations require skilled, culturally sensitive leaders who lead by example and inspire their teams and many others too.

Our global safeguarding approach and shared values supports our strategy and ensures our culture across global Brooke is one we are all proud to be part of. We have run a programme of inclusion workshops across the year to support our aims and are launching a global competency around cultural intelligence to embed diversity, equity and inclusion into everything we do.

We are making real strides in our digital learning agenda, widening our range of e-learning material, opening it to partner organisations and aiming to extend to other external organisations in time. We have continued to build management capacity through a suite of training initiatives over the past 12 months and are proud to run our first new Brave Leadership Global programme for women, running primarily for Brooke country offices during 2022.

Our processes

Developing an organisation fit for the future

This year, we made a lot of changes at Brooke to focus on making ourselves a more efficient and effective organisation. We streamlined our annual operational cycle by reviewing and improving our planning and budgeting processes, as well as completing phase one of the operating model review recommendations, including cost reductions.

We also implemented a new financial chart of accounts, which would help us effectively and efficiently capture plans and budgets consistently across Brooke and report against the New Strategy at goals/outcome level. It will also help us have a more integrated approach to planning and budgeting, allow us to make better comparisons across the different countries of operations, and will aid quality decision making.

To put our new strategy at the heart of all our operations, and better communicate our organisational performance against our new strategy, we designed a new organisationwide Balanced Scorecard, supported by an underlying MEAL framework and accompanying measurement tools.

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Safeguarding, compliance & governance

Safeguarding

An updated version of Brooke Global Safeguarding Policy and associated processes was reviewed in early 2022 following best practice recommendations. It will be displayed on a new Safeguarding landing page on our website later this year along with details of our associated procedures and our global reporting tool which has gone live and allows for direct and anonymous global reporting. Safeguarding training has been rolled out to all staff globally and our international Boards.

Compliance

We have continued to ensure that fundraising and marketing materials to our supporters and related data collection and storage remains compliant with the Fundraising Regulator’s Code of Practice, Data and Marketing Association Code, UK GDPR, Data Protection Act (2018) and other laws and regulations we are required to adhere to. We have also ensured that supporters’ rights have been acted upon where requests have been made for data erasure, amends and information held on our systems.

We completed requirements documentation to streamline how our database will handle consent, with a view to offering supporters more control over the content they wish to receive and communication preference in the future. This year, we sourced and implemented a new tool to better manage our Gift Aid Claims and compliance with HMRC tax claims. This tool ensures that we are able to future-proof compliant processing of Gift Aid whilst ensuring industry standard

tools to provide accurate HMRC tax claims and relevant audit trails. To launch this tool, we reviewed and updated our blueprint maps identifying data flows between our systems and third-party providers, and ensured missing data was fixed before adding records into the new system. We also contacted supporters to update their Gift Aid Declaration where applicable to ensure data was accurate and up to date.

We recruited a Fundraising and Communications Officer in September 2021 to assist the compliance mapping and update training materials and information for our volunteers.

Brooke takes data protection seriously and has a robust framework to ensure the privacy of its supporters, overseen by the Data Protection Officer and implemented by a dedicated Information Governance Officer. In the year 2021/22, no data breaches were reported to the Information Commissioner’s Office.

Governance

Brooke’s affiliates have started to develop their own local governance manuals, to reflect the environment in which they operate. Brooke India and Brooke East Africa have already drafted and adopted their manuals, and Brooke Pakistan is in the process of doing so.

Complaint handling

Brooke received a total of 195 complaints. Of these, 170 related to our fundraising activities this year. All fundraising complaints were fully resolved within our response timeframes, and no complaints were referred from the Fundraising Regulator. We take each complaint seriously and they were all addressed in line with our complaint handling procedure, which is publicly available on our website.

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Looking ahead to the next 12 months

Next year is the first year of our new strategy, ‘A Life Worth Living’, which brings our goals to life by harnessing the power of working animals to create lasting change for communities, their animals and the environment.

Goal 2

Goal 3

Goal 1

Increase the Transform visibility and equine welfare inclusion of in communities working equids

Develop sustainable animal health systems

Towards our goals

Supported by a new International Centre of Excellence and our enabling goals – Movement for Change, Efficiency and Effectiveness and People – we will:

Strengthen our work on emergencies – including disaster risk reduction and community resilience

For example…

Extend and deepen our work on exploitative industries – particularly Brick Kilns in India and Pakistan, advocating for improved animal welfare guidelines For example…

Strengthen our urban work – tackling practices such as donkey whipping among urban youths in Kenya, for example

Establish and train more community-led selfhelp groups and animal welfare champions to benefit equines and communities For example…

Continue to champion further bans on the Donkey Skin Trade globally

Promote global, national and local animal welfare policies and their implementation by:

– demonstrating the contribution of working equids to UN SDG 15 – “Life on Land”

– championing a post-pandemic treaty to protect animals and prevent emergencies

– developing an animal welfare strategy for Africa and a national animal health bill in Pakistan

Grow our work with veterinary institutions – for example, in Kenya and Ethiopia, to ensure the inclusion of equids and train more animal service providers using Brooke’s Mentoring Framework

Increase community access to quality

farriery, learning from our flagship work in West Africa, and continue to champion and influence the provision of essential medicines

Next year we will also:

Improve our CRM, move to the cloud and operationalise our global performance and impact framework through our Balanced Scorecard

Deliver year one of our People Strategy, including an enhanced focus on inclusive leadership, female leadership, well-being initiatives and digital learning

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Charitable Trusts and Foundations

We are proud to announce a number of renewed partnerships with key Trust and Foundation partners this year. We have also embarked on relationships with new funders that comprise this important income stream for Brooke.

The Alborada Trust have renewed their support of Brooke’s work with a very significant, three-year grant to scale up our work with brick kiln equids in Pakistan. This funding will enable us to reach thousands more animals than we would have otherwise been able to. We are delighted.

We were also very pleased that the annual Sir Peter O’Sullevan Award Lunch was able to go ahead once again in 2021, having been cancelled the year before due to COVID-19. This highly successful lunch resulted in significant contributions to the Trust’s chosen charities, including Brooke’s core work.

The Margaret Giffen Charitable Trust made a generous grant which contributed to the costs of a new,

veterinary support vehicle in Senegal which will enable important animal health services to reach rural areas and promote equine welfare.

The Underwood Trust and The Toby and Regina Wyles Charitable Trust continued to provide vital support in aid of Brooke’s collaborative work to strengthen animal health systems globally as part of the “Action for Animal Health” coalition. Similarly, the Phoebe Wortley-Talbot Charitable Trust agreed to provide a further grant in aid of Brooke’s highly successful project to develop a suite of online training tools for international veterinary staff and partner animal health and welfare colleagues.

As a result of COVID-19, equine fairs in India were subject to closure for much of the year. However, The Elise Pilkington Charitable Trust and The John Horseman Trust showed much appreciated flexibility by agreeing to support alternative work in India, such as building community resilience and strengthening local animal health systems.

This year we embarked on a new partnership with The Horse Trust who are supporting Brooke’s newly established PhD student, linked to “The Global Burden of Animal Diseases” initiative. This four-year PhD aims to raise the visibility of working equids as an integral part of the livestock sector.

Guernsey Overseas Aid and Development Committee kindly funded a one-year project in Burkina Faso to help bring water to equine dependent communities, which then allowed them to grow tasty organic vegetables using liquid fertiliser produced from donkey manure.

As always, we remain incredibly grateful for the dedication of Brooke USA and Brooke Netherlands. Their continued support and advocacy work ensures many Brooke projects around the world receive the vital funding and awareness they deserve.

We deeply appreciate the support of those funding partners mentioned in this report, as well as those who prefer to remain anonymous but whose support is equally valued.

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Financial & Administrative Report

Financial and Administrative Report

TRUSTEES’ ADMINISTRATIVE REPORT

The Trustees of Brooke present their Annual Report for the year ended 31 March 2022 under the Charities Act 2011 and the Companies Act 2006, including the Directors’ Report and the Strategic Report, together with the audited financial statements for the year.

OBJECTIVES AND PRINCIPAL ACTIVITIES

The objectives, principal activities and future developments of the charity are described in the objectives and activities section of the Trustees’ annual and strategic report, starting on page 27.

ADMINISTRATIVE DETAILS OF BROOKE, OUR TRUSTEES AND ADVISERS

The Brooke Hospital for Animals is registered with the Charity Commission as a charity and with Companies House as a company limited by guarantee. The Brooke Hospital for Animals is governed by its Memorandum and Articles of Association. The Brooke Hospital for Animals is registered with the Office of the Scottish Charity Regulator for fundraising purposes.

President

Her Royal Highness the former Duchess of Cornwall

Honorary Vice Presidents

Dr David Jones MRCVS Ms Ann Searight Mr Denys Bennett

Patrons

HRH Princess Alia bint Al Hussein of Jordan Mr Alastair Stewart OBE

Ambassadors

Ms Charlotte Dujardin OBE

Ms Esme Higgs Mr Nigel Payne Ms Hannah Russell

Ms Gemma Tattersall Major Richard Waygood MBE Jane Holderness-Roddam CVO CBE

Trustees

Chair Mrs Kirsty Hayes

Honorary Treasurer Mr Mark McLaughlin (1,2,3) Dr Linda Susan Belton (1)

Mr Richard Britten-Long (1) (resigned 29th September 2021) Dr Belinda Bennet (3) Mr Rajat Dhawan (1) Dr Marvin Firth

Jane Holderness-Roddam (3) (resigned 29th September 2021) Ms Amy Jane Jankiewicz Ms Heather Killen Professor Cheikh Ly (3) Ms Gaynor Miller (2,3)

Dr Zoe Raw Mr Christopher Tattersall (1, 2)

1. Member of Finance Committee

2. Member of Remuneration Committee

3. Member of Governance Committee

Company Secretary

Mr Richard Sims

Senior Leadership Team

Chief Executive Officer Mr Christopher Wainwright

Director of Strategy and Performance Ms Clare Twelvetrees

Director of International Programmes Mr Nigel Wilson

Director of Finance and Information Services Mr Shailesh Patel ACMA (resigned 20th May 2022)

Chief Financial Officer Ms Bernadette Gilbert ACA (appointed 13th June 2022)

Chief Technology Officer Mr Enrico Tizzano (appointed 18th July 2022)

Director of Fundraising and Communications Ms Jasvir Kaur

BANKERS

Barclays Bank PLC 50 Pall Mall London, SW1A 1QD

AUDITORS

Crowe U.K. LLP 55 Ludgate Hill, London, EC4M 7JW

SOLICITORS

Bates, Wells & Braithwaite Cheapside House, 138 Cheapside, London, EC2V 6BB

COMPANY NUMBER NO: 04119581 REGISTERED AS A CHARITY IN ENGLAND AND WALES NO: 1085760 REGISTERED WITH OFFICE OF THE SCOTTISH CHARITY REGULATOR NO: SC050582

The Brooke Hospital for Animals, 2nd Floor, The Hallmark Building, 52-56 Leadenhall Street,London, EC3A 2BJ

INVESTMENT FUND MANAGERS

James Hambro & Partners LLP Ryder Court, 14 Ryder Street, London, SW1Y 6QB

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Financial Overview & Strategy

Brooke has developed an exciting global strategy during 2021-22 that came into play on 1st April 2022. The new three year strategy has ambitious fundraising targets that will be leveraged through significant initiatives and also promote organisational efficiencies so the charity can help deliver more programmatic work to suffering equids.

Brooke had another successful year and continued to be supported by our generous donors, our country programmes started to return back to normal during the financial year with the expectation that all countries will be back to prepandemic levels by 31st March 2023.

TOTAL INCOME

Total Income for the year has increased by £1.72m from £19.97m to £21.69m, this income is made up as follows:

Legacy income for the year was £11.6m which is an increase from last year of £2.25m this is primarily due to the sector experiencing an improvement in the granting of probates by H.M. Courts and Tribunals during the year. The legacy pipeline (i.e. the estimated value of legacies we have been informed of but not included in the accounts due to income recognition criteria not being met) is £13.5m that compares to £12.3m in 2021. Our legacy pipeline continues to be robust and is currently the highest it has ever been.

Income from donations is £9.9m which is a decrease of £0.5m on prior year which had a one-off covid appeal.

The remaining income is made of trading activities £55k (2021 £59k) and investment income £122k (2021 £124k).

GAIN ON INVESTMENT ASSET

The returns from our investment portfolio in the form of interest and dividends which is recognised as income was £0.122m (2021 £0.124m).The underlying market value of the investment portfolio, which is shown in Note 9 in our

accounts, reports an unrealised gain of £0.96m (vs £1.4m

CHARITABLE ACTIVITIES (including Support and Governance)

2020-21) this is due the stock markets responding to the uncertainty resulting from the conflict in Ukraine and the bounce back in previous year of the affect covid had on the 2019-20 year end position.

Total expenditure on charitable activities is £14.0m (£13.7m 2020-21) a small increase year on year of £0.3m. Charitable expenditure has not returned to pre pandemic levels with countries opening up at different times, it is anticipated that charitable expenditure will return to pre-pandemic levels during the 2022-23 year.

FUNDRAISING ACTIVITIES

Investment in fundraising activities of £7.4m (£7.2m

2020-21) a small increase on prior year, this is due to an

Chart 1 (below) is an analysis of Charitable activities by thematic areas.

increase in activity being offset by vacancies.

CHART 1: CHARITABLE ACTIVITIES BY THEMATIC AREA

----- Start of picture text -----
3%
13%
35%
----- End of picture text -----

Prevention of welfare problems Influencing and awareness raising Research Direct intervention to improve equine animal welfare

----- Start of picture text -----
49%
----- End of picture text -----

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The reserves are classified as follows:

SUPPORT AND GOVERNANCE COSTS

RESERVES POLICY

Support includes the cost of teams within finance, human resources and information systems together with investment in staff learning and development, legal costs and centralised staff recruitment costs.

The Board of Trustees reviews and agrees the reserves policy annually.

Restricted funds

When donors stipulate how their donations may be spent these funds are restricted to those initiatives. In some cases there will be a slight time lag between when such funds are received and when they are expended. At 31 March 2022, restricted funds totalled £3,260.

The main objectives of Brooke’s reserves policy, in accordance with its Memorandum, are to:

Support costs of £2.6m (£2.6m 2020-21) remained flat year on year. The costs facilitate effective and efficient organisational processes that support compliance and the charity’s global plan. An analysis of support costs is provided at note 4a to the accounts.

Ensure the future security of Brooke by retaining sufficient funds to enable it to function effectively in the short term, while ensuring these funds will continue to be applied to the pursuit of its charitable objectives in the long term.

Designated funds

The Board of Trustees have recognised the Designated Funds would support Brooke’s new 3 year strategy through the following initiatives;

Provide funds for the expansion of overseas charitable activities, particularly in the target regions of Africa, Asia and Central America.

In accordance with charity accounting practice, support costs are allocated to other costs based on each activity’s proportion of the aggregate expenditure. Support costs represent 8% of total resources expended and Governance costs represents 1% of total resources expended.

• A phased expansion into existing and new countries

Fulfil Brooke’s obligations to beneficiaries and employees to sustain long-standing large-scale projects with recurrent operating costs.

through collaborative partnerships that deliver sustainable change through our Theory of Change.

GOING CONCERN

expenditure and levels of reserves. In addition, we will ensure that our financial

Whilst Brooke’s programmatic work was disrupted during the first year (2020) of the global Coronavirus pandemic, our country programmes began to return to normal during the financial year ended 31st March 2022. We expect that they will be back to pre-pandemic levels by the 31st March 2023. The charity has been able to continue its operations during 2021 with the continued support its donors and funders. One of the biggest challenges going into the new financial year is the current ‘Cost of living crisis’ and we have further enhanced our planning processes to cover this.

planning reflects any significant external changes. We are strengthening our forecasting process with an increased focus on cash-flow management both in the UK and overseas.

The modified processes have supported the Trustees in ensuring the Brooke is well placed to manage the business risks it faces with sufficient levels of reserves and a good cash flow. The Trustees therefore have a reasonable expectation that we have sufficient resources to continue in operational existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of Brooke to continue as a going concern.

Brooke’s planning process was previously enhanced to include a longer term (5 years) financial projection and scenario planning of the charity’s income and

Replacement of Brooke’s Customer Relationship Management (CRM) tool.

• A move to a cloud environment that supports the charity to reduce its office footprint

• Office moves for Brooke UK, Brooke Ethiopia and Brooke East Africa.

• A review of the charity’s procurement process that supports reducing 3rd party supplier costs.

The Designated funds at 31 March 2022 were £3.4m (see note 10), an increase of £3.0m versus last year. The Trustees anticipate the designated funds will be utilised over the next four years.

General funds

The General funds are comprised of the;

Minimum reserves – to maintain sufficient funds that allows Brooke to continue operating for the short term. The Minimum Reserves have been determined on the following basis;

• To support the Country Programmes and UK operations for up to 5 months

• Settle any compensation to staff in accordance with legal and statutory requirements

General Reserves – any funds that are in excess to the Minimum Reserves and would be available to be spent on any of the Charities purposes.

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The General Funds held at 31 March 2022 amounted to £11.2m which equates to four months in excess of the Charity’s Minimum Reserve policy. The General Funds include the £3.4m the Trustees designated at the 31st March 2022 to support the new strategy, this designated fund will be reviewed by the Trustees on an annual basis and adjusted as required.

ETHICAL INVESTMENT POLICY & STRATEGY

Brooke’s investment powers are set out in our Memorandum and Articles of Association.

In accordance with those powers, the board has appointed professional fund managers to manage the investment portfolio, which represents a substantial proportion of our reserves. The fund managers are issued with investment guidelines, which are determined by the finance committee on behalf of the board.

Brooke’s investment objectives are:

To safeguard the funds of the Brooke

To make secure investments which will grow in value sufficiently to protect the funds against inflation

To generate the best return possible from these funds in order to assist the Brooke to carry out its purposes, within the limits of safety detailed as above

An ethical investment policy was approved by the Board that mirrors the Brooke’s ethos and values. Following a tender process, the Trustees appointed James Hambro & Partners to invest Brooke’s reserves according to the new investment policy.

At 31 March 2022, 100% of Brooke’s total investments were held in asset classes managed by the James Hambro & Partners (JH&P).

The portfolio of assets, managed by James Hambro & Partners, are held in segregated accounts and, in the event of failure, would revert to Brooke.

INVESTMENT PERFORMANCE

The total return for the year to 31st March 2022 on Brooke’s longer-term investments was -5.9% versus the previous period. Investor confidence in the market was buoyant during the first three quarters of 2021-22 however the conflict in Ukraine and an overall rerating of growth assets has resulted in a more cautious outlook. The investment performance compares against the benchmark indices in the range of -3.2% to -3.6%. The investments were held in fixed interest, cash, Infrastructure, absolute return funds and UK and International equities.

The investment with James Hambro & Partners is a longterm investment for which the funds are not expected to be required for at least four years.

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Risk Management & Internal Control

Brooke has an organisation-wide, risk management process involving all country programmes and the UK office in the identification of risks to the charity and the development of appropriate mitigation plans. The risks are reviewed on a bi-annual basis, ranked by the likelihood of occurrence and potential impact on our operations. Major risks and the risk management process are discussed with the Finance Committee and the Board twice a year. However, the management of day-today operational risks is delegated to the Senior Leadership Team to proactively manage throughout the year.

The Board’s risk appetite guides the risk management process. The Board recognises that it is necessary to accept that not all risks can be fully mitigated against, particularly those that fall beyond Brooke’s control. However, the Senior Leadership Team actively monitor and manage such risks to provide reasonable, but not absolute assurance that we are protected.

The Board approves a comprehensive annual plan and budget for Brooke. Performance is measured against objectives set out in these plans on a quarterly basis by the Board and its Committees. Material variances, together with any revised financial forecasts, are submitted regularly to the Finance Committee and to the Board. During the annual planning process, risk identification and management

as well as the formal approval of any business initiatives, take place. Internal controls audits are commissioned on a regular basis and are prioritised using a risk-based approach. These reports are submitted to the Finance Committee, together with regular progress updates on the implementation of recommendations.

The Board is satisfied that these systems, combined with internal financial controls and the reserves policy, will ensure that sufficient resources are available to meet the immediate needs of Brooke in the event of adverse conditions.

The Board has in place key controls including:

• A clear organisational structure with appropriate levels of accountability and reporting.

• Delegation of financial authority and decision-making powers by the Board to the Chief Executive, within specified limits.

• Clear statement of matters that are reserved to the Board.

• Comprehensive strategic planning, budgeting and management reporting.

• Formal agendas for all Board and committee meetings.

• Formal written policies.

• Clear authorisation and approval levels.

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THE PRINCIPAL AREAS OF RISKS AND THE MITIGATION PLANS FOR BROOKE ARE:

Risk

In the current employment market there is not enough expertise or resource to ensure successful delivery of the strategic projects required to support the new strategy. There is also exposure from loss of key personnel and the inability to recruit replacements.

Inability to develop accessible reporting that supports our new Fundraising strategy. We also face a demanding phase in our data governance which prevents appeal optimisation, leading to a reduction in our income, undermining strategic success and reputational damage.

Safeguarding and the abuse of power are identified in Brooke country offices/ programmes leading to a negative impact on the victim and a reputational damage for the organisation - both within the country and Brooke globally.

Ongoing delays to the resolution of the Legal Registration and Entity Issue in CP (currently India, with Pakistan appearing to reaching a successful conclusion ) leads to the Brooke Office having to close down and a corresponding direct effect on programme delivery and corresponding financial risk requiring alternative model for delivery.

The current ‘cost of living crisis’ in the UK could impact our supporters, resulting in reduced income levels. This could potentially affect our ability to deliver planned activity. Further, enhanced inflation levels within our overseas programme countries may reduce the scale of operations underway.

Mitigation

Take active and innovative recruitment steps to reach and retain the best candidates to deliver on key strategic projects, (including the CRM/Data project new Chief Technology Officer working together with FundComm on this). Review and update staff motivation/ retention areas through clear action plans from the staff survey etc.

Data improvement work stream identified, approved, resourced and implemented with a new data strategy being developed by the newly appointed Chief Technology Officer. In support of the new strategy a new CRM system is currently being selected and expected to go live over the next two years. Finance continue to support Fundraising and Country Offices to support the budgeting and reporting of restricted funds.

Safeguarding Policy, Procedures and training in situ in country programmes (including trustees) with Code of Conduct and Malpractice in the Workplace. In May 2022 an independent review of global policy was undertaken which resulted in a positive review of the Brooke’s Safeguarding approach. Further work to be carried out in 2023 focusing on survivor centric training, risk assessments and training investigators. In the UK a very skilled HR team can provide professional expertise at all times. Crisis management exercise will include a safeguarding issue.

Continue to maintain a close working relationship between the Country Programme legal team and Brooke UK legal team. Maintain a close collaboration between Affiliate and UK Boards. Contingency planning to open a Brooke UK branch as soon as possible.

The Board and senior leadership team will ensure that our financial planning reflects any significant external changes. We are strengthening our forecasting process with an increased focus on cash-flow management both in the UK and overseas.

We will ensure we have prioritised key programmatic activities so that in the event of a decrease in our income, we can still deliver on key strategic objectives.

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Structure, governance and management

BOARD OF TRUSTEES

Brooke is constituted as a company limited by guarantee registered in England and Wales and a registered charity. Its objects and powers are set out in its Memorandum and Articles of Association. The Brooke Hospital for Animals is registered with the Office of the Scottish Charity Regulator for fundraising purposes.

Brooke activities are coordinated from its headquarters in London. In 2021-22 the London office, with an average of 216 UK staff led by the Chief Executive, funded and advised all overseas operations and staff and kept in touch with approximately 85,000 active supporters in the UK and through Brooke Netherlands and Brooke USA with over 35,000 and 1,500 active supporters respectively.

Brooke applies the Charity Governance Code in its work, by ensuring the Board is clear about the charity’s aims, and that they are delivered effectively and sustainably. We are led by an effective Board that provides strategic leadership in line with the charity’s aims, and the Board acts with integrity, adopting values and creating a culture which helps achieve Brooke’s charitable purposes. The Board ensures that its decision-making processes are informed, rigorous and timely, and effective delegation, control and risk assessment and management systems are established and monitored. It also works as an effective team, using the appropriate balance of skills, experience and knowledge to make informed decisions. The Board’s approach to diversity underpins its leadership and decision making, ensuring consistent transparency and accountability.

For the purposes of company law, the directors of Brooke will be referred to as the Trustees throughout this report. They are also Trustees for charity law purposes. The Board of Trustees is the governing body of Brooke and comprises a minimum of six and a maximum of 15. It met virtually four times in 2021/22. Trustees who served during the year are shown on page 26.

The Board is supported by a finance committee, a governance committee and a remuneration committee. The finance and governance committees each met four times last year and the remuneration committee met once during the year. A fundraising panel supports the Executive to identify fundraising opportunities. The committees have no decision-making powers, however can make recommendations to the board.

The terms of reference and membership of every committee is set by the Board of Trustees.

Trustees are appointed by co-option and serve an initial term of four years calculated from the AGM at which their appointment is ratified by the members. Trustees may offer themselves for reappointment to complete a second fouryear term and may serve an additional year if there is a requirement for the term to be extended.

Trustees do not receive any remuneration for their services. The members of the company comprise all of the Trustees. The members have guaranteed the liabilities of the company, up to £1 each.

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Trustees are appointed through an open recruitment process that is widely publicised. Short-listed applicants are interviewed by a selection panel. The Board recognises, respects and welcomes diverse, different and at times conflicting Trustee views. Appointments are made based on merit, using objective criteria and considering the benefits of diversity on the Board, including gender, ethnicity and nationality.

New Trustees receive a structured induction to Brooke. Each Trustee is linked with a country of operation and new Trustees are encouraged to visit an overseas operation as soon as practicable after their appointment.

The Board undertakes a formal and rigorous biennial evaluation of its own performance and that of its Chairman and individual directors. The evaluation of the Board, which includes comments for the senior staff team, considers the balance of skills, experience, independence and knowledge of our organisation.

Brooke applies the Charity Governance Code in its work, by ensuring the Board is clear about the charity’s aims, and that they are delivered effectively and sustainably. We are led by an effective Board that provides strategic leadership in line with the charity’s aims, and the Board acts with integrity, adopts values, applies ethical principles to decisions and creates a welcoming and supportive culture which helps achieve the Brooke’s purposes. The Board ensures that its decision-making processes are informed, rigorous and timely, and effective delegation, control and risk assessment and management systems are established

and monitored. It also works as an effective team, using the appropriate balance of skills, experience and knowledge to make informed decisions. The Board has a clear, agreed and effective approach to supporting equality, diversity and inclusion throughout the organisation and in its own practice. This approach supports good governance and the delivery of Brooke’s charitable purposes. The Board leads Brooke in being transparent and accountable.

ORGANISATIONAL STRUCTURE

The Board is also responsible for approving the policies and organisational strategy, and ensuring the effective use of our resources in accordance with our charitable objectives and UK law. It exercises overall responsibility for the direction, management and control of Brooke by supervising the work of the Chief Executive and, through him, the staff, so that the organisation is run efficiently and accountably. In order to achieve this, the Board reviews all long-term strategic and financial plans including annual plans and budgets; all major operational and financial policies; and all extensions of Brooke’s work, whether through the expansion of existing operations, or establishment of operations in new countries.

The performance of the CEO is appraised annually through a formal process led by the Chairman. All Trustees are invited to comment on his performance against predetermined objectives and feedback is given in a meeting supported by a written report. All senior staff receive ongoing performance management and an annual appraisal with feedback provided by the CEO

about how they have contributed to the achievement of

the strategy and any personal development areas they may have.

The salaries of all staff including that of key management personnel (Senior Leadership Team, as set out on page 26) are set based on external pay benchmarking via the use of market data taken from sector pay surveys and reports. To ensure that pay remains competitive in the market place, all staff normally receive an annual cost of living reward which is based on external data extracted from economic reports and sector trends.

RELATIONSHIPS WITH OTHER ORGANISATIONS

In addition to our two international fundraising partners,

Brooke Netherlands and Brooke USA, Brooke has many important relationships with other organisations overseas.

Brooke USA is a US 501(c) (3) organisation. It supports the work of Brooke and shares our mission to support the

welfare of working equine animals. Some administrative

functions are provided to Brooke USA.

Brooke affiliate organisations in India, Pakistan and East Africa are independent legal entities, established and registered in accordance with local laws and guided by their own Boards of Trustees or directors. Brooke Ethiopia, Brooke Latin America & Caribbean and Brooke West Africa are all branches of Brooke. Brooke Egypt is a sister organisation primarily funded by Brooke Netherlands. Brooke also works through partnership with organisations operating

in Afghanistan, Guatemala, Kenya, Nepal, India, Pakistan, Senegal, Burkina Faso, Tanzania and South Sudan.

Brooke affiliate or branch offices are headed by a Chief Executive, a Country or Regional Representative, a Director or General Manager and each has an annual or multi-year country plan in line with Brooke’s Global Strategy. The address of each is shown on page 60.

Representatives from each Brooke organisation across the world constitute the Global Advisory Council which meets annually. This has no executive function but provides advice to the Brooke Board on any matters affecting our organisation. It has clear terms of reference and membership is extended to include Brooke’s Honorary Vice Presidents.

The collaborative partnerships are between Brooke and third-party entities in accordance with the terms of Grant Agreements approved by the Board which, unless specifically agreed otherwise, restrict Brooke’s commitment to a period of 12 months. Partners’ strategic fit and ability to deliver the programme are reviewed in accordance with Brooke’s Partnership Guidelines. Partners’ financial controls are reviewed as part of initial financial due diligence exercise and subsequently as part of a rolling audit programme carried out by Brooke.

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PARTNERSHIPS WITH ORGANISATIONS IN COUNTRY PROGRAMMES

BROOKE LATIN AMERICA AND CARIBBEAN

Fundación Equinos Sanos para el Pueblo, Guatemala Veterinarios Sin Fronteras, Honduras

La Cooperativa de Agroturismo Rural – BIOMETEPE R.L., Nicaragua.

ADDAC (la Asociación para la Diversificación y el Desarrollo Agrícola Comunal), Nicaragua. OCTUPAN (la Asociación OCTUPAN “Lugar de Grandes Caminos”), Nicaragua.

Centro Alexander Von Humboldt, Nicaragua

BROOKE ETHIOPIA

Send A Cow – Ethiopia

Women’s Empowerment - Action

BROOKE INDIA

U.P. Pt. Deendayal Upadhyay Pashu Chikitsa Vigyan Vishwavidyalaya (DUVASU) *

Delhi Management Association *

Agriculture Skill Council of India (ASCI) *

Rajasthan University Veterinary and Animal Sciences (RAJUVAS) *

Institute of Rural Management *

G. B. Pant University of Agriculture and Technology *

National Academy of Veterinary Sciences (NAVSI) *

Kamdhenu University *

Equine Farriery Foundation *

Acharya Narendra Dev University of Agriculture and Technology *

During 2021/22, the following organisations worked in partnership with Brooke.

PARTNERSHIPS WITH BROOKE UK

DCA Livestock Programmes (DCA) in Afghanistan AfghanAid in Afghanistan

Animal Health Training and Consultancy Services (AHTCS) in Nepal

Guru Angad Dev Veterinary and Animal Sciences *

Bihar Animal Science University *

National Research Centre on Equines *

Sher-E-Kashmir University of Agricultural Sciences and Technology *

Chaudhary Sarwan Kumar, Himachal Pradesh, Krishi Vishwavidyalay *

Xavier University *

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BROOKE PAKISTAN

Sindh Rural Support Organisation (SRSO) National Rural Support Programme (NRSP) Thardeep Rural Development Programme (TRDP) Sukaar Foundation Labour Education Foundation (LEF) World Wide Fund for Nature (WWF) * Brick Kilns Owners Association (BKOA) * Pakistan Girls Guide Association (PGGA) * Association for Biorisk Management (ABM) * Ripha College of Veterinary Sciences * Livestock & Dairy Development Punjab (L&DD) * Livestock & Dairy Development Sindh (L&DD) * Livestock & Dairy Development Khyber Pakhtunkhwa (L&DD) *

The University of Agriculture Faisalabad (UAF) * The University of Veterinary and Animal Sciences Lahore (UVAS) *

BahauddinZakariya University Multan (BZU) * The University of Agriculture Peshawar (UAP) *

Society for Prevention of Cruelty to Animals – Punjab (SPCA)*

BROOKE EAST AFRICA

Africa Network for Animal Welfare (ANAW)

Agency for Cross Border Pastoralists Development (APAD) Arusha Society for the Protection of Animals (ASPA) Caritas – Kitui

Farming Systems Kenya (FSK)

The African Institute for Economic and Social Development (INADES) – Formation Kenya

INADES – Formation Tanzania

Kenya Network for Dissemination of Agricultural Technologies (KENDAT)

Send a Cow Kenya (SACK)

Support for Tropical Initiatives in Poverty Alleviation (STIPA) Vétérinaires sans Frontìeres Germany (VSFG)

Vétérinaires sans Frontìeres Suisse (VSF-Suisse)

Government Line Ministries (national, counties & local levels):

Agriculture & Livestock *

Social Services/Community Development/Gender & Public Services *

Education *

OIE - Regional Office *

The African Union Inter-African Bureau for Animal Resource (AU-IBAR) *

East Africa Community (EAC) *

Kenya Society for Protection and Care of Animals (KSPCA) *

Kenya Agriculture and Livestock Research Organisation (KALRO) *

Tanzania Livestock Research Institute (TALIRI) *

International Livestock Research Institute (ILRI)*

Veterinary Universities:

University of Nairobi *

Egerton University *

Kenyatta University *

Sokoine University *

Chuka University *

Directorates of Vet Services and Veterinary Boards *

Disaster Management Authorities *

National Authority For The Campaign Again (NACADA) * Development & Conservation Organisations (various locations):

FAO * – VSF-Suisse

CARE International * – Caritas

World Vision * – FSK, SACK

Hand in Hand * – FSK, SACK

Kenya Forest Association * – KENDAT

BROOKE WEST AFRICA

Union des Groupements Associés du Niombato, UGAN – Senegal

Union des Groupements Paysans de Meckhé, UGPM – Senegal

Association pour la Protection des Animaux et de L’Environnement, ASPAE - Senegal

Fédération des Associations Paysannes de la Région de Louga, FAPAL - Senegal

Union Régionale des Associations Paysannes de Diourbel, URAPD - Senegal

Action pour la Promotion des Initiatives Locales, APIL – Burkina Faso

Institut Africain pour le Développement Ėconomique et Social , INADES – Burkina Faso

Green Belt Movement * – FSK

Intergovernmental Authority on Development (IGAD) *

Micro and Small Enterprise Organizations *

• Strategic/knowledge partners

35

GRANT MAKING PROCEDURES

Brooke UK issues grants to Brooke Affiliates, branches and partner organisations. Affiliates and branches in turn make grants to partner organisations in their respective country or region. Brooke UK also gives grants on a proactive basis.

These agreements clearly set out our expectations and the deliverables of the third-party entities. Grants to entities are routinely monitored to discuss variance from agreed budgets, operational updates and key programme performance indicators. Programme visits are also undertaken by staff and reports are widely circulated to share learning and understanding. Programme audits are conducted on a periodic basis to monitor the quality of the programmatic deliverables. Extensive due diligence exercises are carried out as part of identifying new partners. These include the assessment of programmatic and financial capabilities as well as the strategic fit.

THE ENVIRONMENT

Brooke is committed to reducing the impact it has on the environment and the Board of Trustees has approved an environmental policy. The well-being of animals and animalowning communities always remain at the core of Brooke’s work and efforts to improve our green credentials will not override our charitable objectives.

PUBLIC BENEFIT

Charity Trustees have a duty to report in the annual report on their charity’s public benefit. They should demonstrate that:

1. There is an identifiable benefit or benefits

This report sets out in some detail the activities that Brooke has carried out in order to further our strategic aims. All activity is intended to further Brooke’s charitable objective to promote the welfare and relieve the suffering of working equines and other animals in Africa, Asia, the Middle East and South and Central America, and in any other areas outside the United Kingdom that the Trustees may think fit, for the public benefit, in particular, but not exclusively, by:

the support, promotion and provision of veterinary and other animal healthcare services whether in the context of veterinary clinics, animal hospitals, other animal healthcare facilities or otherwise;

the provision, promotion and support of education in the care, welfare and treatment of working equines; and

advocacy for long term and sustainable improvement of the living and working conditions of working equines, relieving the poverty of owners and users of working animals and their communities by improving the health and welfare of such animals.

2. The benefit must be to the public or a section of the public

This report explains in detail the criteria Brooke uses for selecting the geographical areas in which it operates.

The Trustees are therefore confident that Brooke meets the public benefit requirements and they confirm that the Charity Commission’s guidance on public benefit has been taken into account.

No material uncertainties have been identified by the Trustees that can cast significant doubt about the ability of Brooke to continue its operations.

36

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Strategic Report, the Trustees’ report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees 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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently;

Observe the methods and principles in the Charities SORP;

Make judgments and estimates that are reasonable and prudent;

State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and;

Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company, ensuring

compliance with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company, thereby taking reasonable steps for fraud prevention and any other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as each of the Trustees are aware:

There is no relevant audit information of which

the charitable company’s auditor is unaware; and

Each of the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information

Crowe U.K. LLP were appointed as Brooke’s auditors during the year following a tender process.

This report, which incorporates the Strategic Report, was approved by the Trustees on 28 September 2022 and signed on their behalf:

Kirsty Hayes Chair 17 October 2022

37

Independent Auditor’s Report to the Members and the Trustees of the Brooke Hospital for Animals

OPINION

We have audited the financial statements of the Brooke Hospital for Animals for the year ended 31 March 2022 which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, Consolidated Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the group and charitable company’s affairs as at 31 March 2022 and of its income and expenditure, 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 Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and Regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (amended).

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 Trustee’s 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 charitable company’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

contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report 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.

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 the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

OPINIONS ON OTHER MATTERS PRESCRIBED

BY THE COMPANIES ACT 2006

In our opinion based on the work undertaken in the course of our audit;

the information given in the Trustees’ report,

which includes the directors’ report and the strategic

report prepared for the purposes of company law,

for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the strategic report and the directors’ report included within the Trustees’ report have been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of Trustees’ remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit.

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RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustees’ responsibilities statement [set out on page 37], the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error,

and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES, INCLUDING FRAUD

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory

frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS 102) and The Charities and Trustee Investment (Scotland) Act 2005. We assessed the required

compliance with these laws and regulations as part of our

audit procedures on the related financial statement items.

In addition, we considered provisions of other laws

and regulations that do not have a direct effect on

the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR), employment legislations, taxation legislations and anti-fraud, bribery and corruption legislation. We also considered compliance with local legislation for the

group’s overseas operating segments.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income, grants made to partners and affiliates, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Trustees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission including any Serious Incidents reporting, review of overseas branch audit reports, review of assurance reports conducted on overseas operations, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

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USE OF OUR REPORT

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s Trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Tim Redwood Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London 31 October 2022

40

Financial Statements

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 (INCORPORATING AN INCOME & EXPENDITURE ACCOUNT)

		Notes	Unrestricted Funds 2022 £ Restricted Funds 2022 £ Total Funds 2022 £ Total Funds 2021 £
	Income Donations and legacies Other trading activities Investments Other		19,774,908 1,741,954 21,516,862 19,785,712 55,963 - 55,963 58,839 122,385 - 122,385 123,674 - - - 35
	Total income		19,953,256 1,741,954 21,695,210 19,968,260
	Expenditure Expenditure on raising funds Expenditure on charitable activities: Direct intervention to improve equine animal welfare Prevention of welfare problems Infuencing for improved animal welfare Research		7,390,727 - 7,390,727 7,205,910 4,262,508 618,883 4,881,391 4,786,847 5,949,027 863,753 6,812,780 6,825,381 1,597,086 231,885 1,828,971 1,673,781 421,323 61,173 482,496 455,148
	Total charitable activities	3	12,229,944 1,775,694 14,005,638 13,741,157
	Total expenditure	4A	19,620,671 1,775,694 21,396,365 20,947,067
	Netgains on investments	9	959,822 - 959,822 1,432,676
	Net income/(expenditure)		1,292,407 (33,740) 1,258,667 453,869
	Total funds brought forward	18	9,962,228 37,000 9,999,228 9,545,359
	Total funds carried forward	14	11,254,635 3,260 11,257,895 9,999,228

The notes on pages 44 to 61 form a part of these financial statements.

41

CONSOLIDATED AND CHARITY BALANCE SHEET AS AT 31 MARCH 2022

		Notes Group 2022 £ Group 2021 £ Charity Only 2022 £ Charity Only 2021 £
	FIXED ASSETS Intangible Assets Tangible Assets Investments & long-term deposits	8A 49,563 5,885 49,563 5,885 8B 978,041 1,175,918 978,041 1,175,918 9 12,734,856 12,740,011 12,734,856 12,740,011
		13,762,460 13,921,814 13,762,460 13,921,814
	CURRENT ASSETS Debtors Cash at bank and in hand	11 1,809,508 1,486,603 1,809,508 1,486,603 4,106,663 3,506,893 4,094,552 3,494,458
		5,916,171 4,993,496 5,904,060 4,981,061
	CURRENT LIABILITIES Creditors: amounts due within oneyear	12 8,420,736 8,916,082 8,408,625 8,903,647
	NET CURRENT LIABILITIES	(2,504,565) (3,922,586) (2,504,565) (3,922,586)
	TOTAL NET ASSETS	11,257,895 9,999,228 11,257,895 9,999,228
	THE FUNDS OF THE CHARITY Unrestricted Income Funds: General Funds General Funds - Capitalised Assets: Designated Funds	10 7,833,635 9,545,228 7,833,636 9,545,228 10 3,421,000 417,000 3,421,000 417,000
	Restricted Income Funds	10 3,260 37,000 3,260 37,000
	TOTAL FUNDS	11,257,895 9,999,228 11,257,896 9,999,228
	The notes on pages 44 to 61 form a part of these fnancial statements.
	The fnancial statements were approved and authorised for issue by
	Kirsty Hayes Chairperson 17 October 2022 Mark McLaughlin Honorary Treasurer 17 October 2022 the Board of Trustees and signed on its behalf by:

42

CONSOLIDATED CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
Total Funds 2022 Prior Year Funds 2021
£ £
Schedule A Net cash provided by (used in) operating activities (223,050) (1,923,373)
Cashflow from investing activities:
Dividends, Interest from Investments 122,385 123,674
-
Proceeds from disposal 2,305
Purchases of Fixed Assets - Tangible (217,609) (166,735)
Purchases of Fixed Assets - Intangible (49,220) (5,858)
Proceeds from sale of Investments 1,000,000 1,200,000
Realised gain
Purchase of Investment (35,041) (29,107)
Net cash provided by (used in) Investing activities 822,820 1,121,974
Change in cash and cash equivalents in the reporting period 599,770 (801,399)
Cash and cash equivalents at the beginning of the reporting period 3,506,893 4,308,292
Cash and cash equivalents at the end of the reporting period 4,106,663 3,506,893
Net movement in Funds for the reporting period
Schedule A (as per the Statement of Financial Activities) 298,844 (978,808)
Adjustments for:
Depreciation Charges 413,184 399,252
Amortisation Charges 5,541 20,219
- -
Revaluation of Fixed Assets
Dividends and Interest from Investments (122,385) (123,674)
Loss/(Profit) on the sale of Fixed Assets 16 -
Decrease/(Increase) in Debtors (322,904) 3,501
(Decrease)/Increase in Creditors (495,346) (1,243,863)
Net cash provided by (Used in) operating activities (223,050) (1,923,373)
----- End of picture text -----

43

NOTES

Brooke was established in 1934 to treat horses left in Egypt after the First World War. In recent years we have expanded to deliver programmes across Africa, Asia and Latin America and operate in ten countries. Brooke is an international animal welfare organisation dedicated to improving the lives of working horses, donkeys and mules.

Brooke is registered as a Charity in England and Wales (No. 1085760) and with the Companies House (No. 4119581). Brooke is registered with the Office of the Scottish Charity Regulator (No. SC050582).

1. ACCOUNTING POLICIES

A. BASIS OF PREPARATION

The accounts (financial statements) have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice. The accounts are prepared under the historical cost convention, with the exception of quoted investments which are stated at market value.

Going Concern

Whilst Brooke’s programmatic work was disrupted during the first year (2020) of the global Coronavirus pandemic, our country programmes began to return to normal during the financial year ended 31st March 2022. We expect that they will be back to prepandemic levels by the 31st March 2023. The charity has been able to continue its operations during 2021 with the continued support its donors and funders. One of the biggest challenges going into the new financial year is the current ‘Cost of living crisis’ and we have further enhanced our planning processes to cover this.

Brooke’s planning process was previously enhanced to include a longer term (5 years) financial projection and scenario planning of the charity’s income and expenditure and levels of reserves. In addition, we will ensure that our financial planning reflects any significant external changes. We are strengthening our forecasting process with an increased focus on cash-flow management both in the UK and overseas.

The modified processes have supported the Trustees in ensuring the Brooke is well placed to manage the business risks it faces

with sufficient levels of reserves and a good cash flow. The

Trustees therefore have a reasonable expectation that we have sufficient resources to continue in operational existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of Brooke to continue as a going concern.

Consolidation

The statement of financial activities and balance sheet

consolidate the financial statements of Brooke. No separate income and expenditure account has been presented, as permitted by Section 408 of the Companies Act 2006. The functional currency of the Brooke is GBP.

The gross income for the year was £21.7m (2021: £20.0m)

and our gross expenditure was £21.4m (2021: £20.9m). The charity has a wholly owned subsidiary registered in England and Wales, Brooke Hospital for Animals Trading Ltd. (No.8959139).

The financial activities of the company are commercial activities such as Christmas card sales, Dorothy Brooke’s diary and fundraising through sponsorship activities. The income generated by the trading company was £56k (2021: £59k) and resulted in net profit for the year of £32k (2021: £36k) that has been passed as Gift Aid to the Charity in furtherance

of relieving immediate suffering and creating lasting change for vulnerable working equines.

The results of the subsidiaries are consolidated on a line by line basis and further details of the subsidiary are given in Note 16.

B. TANGIBLE FIXED ASSETS AND DEPRECIATION

Items costing £1,000 or more are capitalised and depreciated at the following rates:

10%-20% per annum FIXTURES & FITTINGS straight line 10%-25% per annum OFFICE EQUIPMENT straight line COMPUTERS 12%-33.3% per annum & SOFTWARE straight line 15%-20% per annum VEHICLES straight line LEASEHOLD Life of the lease IMPROVEMENTS

The Group accounts include all assets purchased by overseas branches.

C. INTANGIBLE FIXED ASSETS

Website development costs have been capitalised within intangible assets as they can be identified with a specific project anticipated to produce future benefits. Once brought into use, they will be amortised on the straight line basis over three years.

D. INVESTMENTS

Investments are stated at market value. Net gains and losses on investments, calculated as the difference between market value at the end of the period or sale proceeds and their market value at the start of the period, are credited or charged to the Statement of Financial Activities in the period of gain or loss.

44

Cash held within the investment portfolio is included within the fixed assets as investments that are managed by James Hambro & Partners. Cash held on short-term deposits is directly managed by Brooke.

E. INCOME

Income is recognised in the financial statements when Brooke is legally entitled to the income, receipt is probable and the amount can be measured with reasonable accuracy.

In the case of donations and grants received during the year, they will be fully accounted in that year unless they are subject to performance-related conditions or other terms and conditions that may prevent income recognition. Gift aid on donations is accounted for on an accruals basis where applicable.

Entitlement to both Residuary and Pecuniary legacies is deemed to be the earlier of a payment being received, or notification of a distribution, or notification of the final estate accounts being approved by the executors.

In the case of pecuniary legacies, income is accrued if the following additional criteria have also been met:

Probate has been granted

Notification is over six months old

The will is unlikely to be contested The estate has sufficient assets

Where a legacy is subject to the interest of a life tenant, the legacy would not be recognised as income until the death of the life tenant.

Investment income and any related recoverable income tax is accounted for on an accrual basis.

F. EXPENDITURE

Expenditure is classified by reference to specific activity categories, so that all direct costs relating to a specific activity have been aggregated.

Expenditure on raising funds comprise the costs associated with attracting voluntary income, the costs of trading for fundraising purposes and the costs directly attributable to managing the Brooke’s investments. These also include expenditure of an indirect nature necessary to support them.

Expenditure on charitable activities represents costs incurred to meet the objectives of Brooke. It includes both costs that can be allocated directly to such activities as well as costs of an indirect nature necessary to support them. Grants payable are recognised as soon as a constructive or legal obligation is entered into by Brooke.

Governance costs include costs associated with meeting Brooke’s constitutional and statutory requirements. These include the audit fees and costs linked to the strategic management of Brooke.

Costs relating to a particular activity are allocated directly, while others are apportioned on an appropriate basis as set out in Note 4. Irrecoverable VAT is included as part of the expenditure to which it relates.

G. FINANCIAL ASSETS AND LIABILITIES

Brooke has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost using the effective interest method. Financial assets held at amortised cost comprise cash and bank and in hand, together with trade and other debtors. Financial liabilities held at amortised cost comprise bank loans and overdrafts, trade and other creditors.

Investments, including bonds held as part of an investment portfolio

are held at market value at the Balance Sheet date, with gains and losses being recognised within income and expenditure. The market value of the investments at the Balance Sheet date is £12,734,856. Investments in subsidiary undertakings are held at cost less impairment. An analysis of assets and liabilities is set out in Note 14.

H. OPERATING LEASES

Rentals payable are charged to the Statement of Financial

Activities over the period of the lease, on a straight line basis.

I. PENSION COSTS

Brooke operates a defined contribution pension scheme for our

employees. Contributions to the scheme are charged to the Statement of Financial Activities when incurred.

J. FUNDS

Restricted funds are generated when donors stipulate how their donations may be spent and these funds are restricted to those initiatives. An analysis of the movements on restricted funds is set

out in Note 10.

Unrestricted funds are generated when the donors do not stipulate how the income may be spent and the funds support the charity to

carry out our work. Unrestricted funds are divided into two further classifications:

Designated reserves are funds to support the Brooke to achieve its

new strategy, the purpose of these funds is set out in note 10.

The Trustees anticipate the designated reserves to be fully utilised

over the coming four years.

General reserves are the minimum level of funds set aside to

cover possible operational and financial risks identified as part

of the annual planning process, and a contingency fund for other unidentified operational issues.

An analysis of the movements on unrestricted funds is set out in Note 10.

K. FOREIGN EXCHANGE

Transactions denominated in foreign currency are translated at the rate of exchange ruling at the balance sheet date. Income and expenditure transactions incurred in a foreign currency are translated during the course of the year at the rate of exchange prevalent at the date of transaction, and are disclosed in the Statement of Financial Activities.

As of 31 March 2022, Brooke had committed to 240.0m KES (GBP 1.6m), 171.4m INR (GBP 1.7m) and 211.0m PKR (GBP 0.9m). The value of the movement in the forward contracts from the date of commitment to 31 March 2022 was a decrease of £43,302 which has not been recognised in the financial statements.

L. TAXATION

Brooke Hospital for Animals, as a registered charitable company, is not subject to Corporation Tax, other than on its trading activities, if statutory limits are exceeded. No liability is payable in respect of such activities (2021: nil). Income Tax suffered by deduction is reclaimed in full from the HMRC.

Brooke is registered for VAT and has partial exemption in respect of our trading activities.

M. JUDGEMENTS AND ESTIMATES

In the application of the charity’s accounting policies, which are described in Note 1, Trustees are required to make judgements, estimates, assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources.

45

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 on-going basis. Revisions to accounting estimates are recognised in the period in 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 the current and future periods.

The items in the accounts that are considered to involve estimation and judgment, when applying Brooke’s accounting policies include:

2. DONATIONS & LEGACIES

	Unrestricted 2022 £ Restricted 2022 £ Total 2022 £ Total 2021 £
	Donations 8,289,006 1,670,383 9,959,389 10,473,707 Legacies 11,485,902 71,571 11,557,473 9,312,005 Total 19,774,908 1,741,954 21,516,862 19,785,712

The estimated value of legacies of which Brooke has been informed, but which have not been included in the accounts (because the conditions for recognition have not been met) is £13.5m (2021: £12.3m)

revenue recognition where judgement is required to appropriately apply the income accounting policies explained in the accounting policy note above (Note 1E), for donations and legacy income: cost allocation methodology requires judgement as to the most appropriate bases to use to apportion support overheads and governance costs between raising funds and the charitable expenditure categories (see note 1F above):.

Dilapidations provisioning - office provision for dilapidations are built evenly over the life of the lease based on latest available surveyor’s estimates of the likely end of lease dilapidations bill for the property.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year. The principal accounting policies, as set out above, have all been applied consistently throughout the year and the preceding year.

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3(a). CHARITABLE ACTIVITIES BY THEMATIC AREA

----- Start of picture text -----
Direct intervention to improve Prevention of Information &
equine animal welfare welfare problems awareness raising Research 2022 Total 2021 Total
£ £ £ £ £ £
Afghanistan 1,299 2,984 17 17 4,317 371,783
Egypt 92,834 72,768 6 11,580 177,188 65,457
Ethiopia 1,161,483 730,292 34,285 54,789 1,980,849 1,957,526
India 925,777 1,318,879 306,042 190,843 2,741,541 2,125,353
Kenya 982,530 872,284 591,592 79,987 2,526,393 2,538,971
Nepal 38,837 49,336 27,137 - 115,310 70,516
Nicaragua 201,916 253,182 150,130 (2,747) 602,481 637,625
Pakistan 706,497 696,825 12,469 23,883 1,439,674 1,630,663
Senegal 403,274 981,510 63,597 1,830 1,450,211 1,481,745
4,514,447 4,978,060 1,185,275 360,182 11,037,964 10,879,639
Indirect Support Costs -
UK 113,120 565,599 559,088 37,706 1,275,513 1,133,911
Other Support Costs - UK 253,824 1,269,121 84, 608 84,608 1,692,161 1,727,607
Total 4,881,391 6,812,780 1,828,971 482,496 14,005,638 13,741,157
----- End of picture text -----*

*Work in Egypt is funded through Brooke Netherlands

47

3(b) CHARITABLE ACTIVITIES - Analysis of individual amounts spent in each country is shown below:

----- Start of picture text -----
Amount Granted Amounts spent on
(Partnerships and direct implementation via Support Total Total
Affiliates only) Branches & UK Expenditure Charitable Activities Charitable Activities
2022 2022 2022 2022 2021
£ £ £ £ £
-
Afghanistan 3,187 1,130 4,317 371,783
-
Egypt 146,571 30,617 177,188 65,457
-
Ethiopia 1,624,880 355,969 1,980,849 1,957,526
-
India 2,228,064 513,477 2,741,541 2,125,353
-
Kenya 2,146,105 380,288 2,526,393 2,538,970
-
Nepal 98,100 17,210 115,310 70,516
-
Nicaragua 580,530 21,951 602,481 637,625
-
Pakistan 1,204,312 235,362 1,439,674 1,630,663
-
Senegal 1,127,465 322,746 1,450,211 1,481,745
- -
Indirect Support Costs - UK 1,275,513 1,275,513 1,133,911
- -
Other Support Costs - UK 1,692,161 1,692,161 1,727,608
5,826,339 3,332,875 4,846,424 14,005,638 13,741,157
----- End of picture text -----*

*Country costs associated to Branches cannot be classed as grants to third party organisations.

48

4(a). TOTAL RESOURCES EXPENDED

----- Start of picture text -----
Grants Direct staff Direct other Support costs Governance costs Total 2022 Total 2021
£ £ £ £ £ £ £
Raising funds
- -
Fundraising 2,689,330 2,789,804 764,616 6,243,750 6,070,945
- -
Supporter Services 502,366 409,737 127,285 1,039,388 1,025,434
Trading - 21,989 - - - 21,989 20,172
- - - -
Investment Management 85,600 85,600 89,359
-
3,213,685 3,285,141 891,901 - 7,390,727 7,205,910
Charitable activities
Direct intervention to improve
equine animal welfare 4,207,877 260,750 117,670 253,824 41,270 4,881,391 4,786,848
Prevention of welfare problems 3,673,618 1,283,816 579,355 1,269,121 6,871 6,812,781 6,825,380
Information & awareness raising 1,095,424 544,599 104,339 84,608 - 1,828,970 1,673,781
Research 182,295 85,620 38,638 84,608 91,335 482,496 455,148
Total charitable activities 9,159,214 2,174,785 840,002 1,692,161 139,476 14,005,638 13,741,157
Governance costs - 104,983 34,493 - (139,476) - -
9,159,214 5,493,453 4,159,636 2,584,062 - 21,396,365 20,947 ,067
Expenditure in support
- -
of activities 1,406,818 1,177,244 (2,584,062) - -
Total resources expended 9,159,214 6,900,271 5,336,880 - - 21,396,365 20,947,067
----- End of picture text -----

49

4 (b). ANALYSIS OF GOVERNANCE EXPENSES

----- Start of picture text -----
2022 2021
£ £
Staff Costs 104,419 97,519
Trustee Expenses 6,794 229
Audit Fees 24,000 23,000
Other Expenses 1,027 3,554
Total 136,240 124,302
----- End of picture text -----

5. NET INCOME FOR THE YEAR IS STATED AFTER CHARGING

----- Start of picture text -----
2022 2021
£ £
Audit Fees for Statutory Audit 24,000 23,000
- -
Non Audit Fees
Rental cost relating to operating leases
Plant and Machinery 2,444 2,807
Land & Building 416,070 425,477
----- End of picture text -----

50

In Note 4(a), Staf costs for branches amounting to £1,177,397 have been 6 STAFF COSTS 2022 £ 2021 £ Salaries 6,300,018 5,869,192 Temporary Staf 229,168 215,242 National Insurance costs 617,094 571,578 Pensions and Other Costs 664,647 738,881 Total 7,810,927 7,394,893*	AVERAGE NUMBER OF STAFF EMPLOYED
	2022 2021
	Fundraising 50 45
	Supporter Services 6 7
	Charitable Activities UK 30 29
	Charitable Activities Overseas (Branches) 91 87
	Administration (includingSupport costs and Governance) 39 40
	Total 216 208

• In Note 4(a), Staff costs for branches amounting to £1,177,397 have been included within Programme costs.

REMUNERATION OF THE CHARITY’S KEY MANAGEMENT PERSONNEL

	REMUNERATION OF THE CHARITY’S KEY MANAGEMENT PERSONNEL
	The key management personnel of the charity comprise the Trustees, the
	Chief Executive, Director of Fundraising, Director of Finance and Information Services, Director of International Programmes, Director of Animal Welfare and Sustainability and Director of Planning and Performance. 2022 £ 2021 £
	Total salary of Key Management Personnel 586,074 533,527
	Number of employees whose benefts, excluding employer’s pension contributions, amounted to more than £60k 2022 2021
	Between £60,001 and £70,000 10 6 Between £70,001 and £80,000 1 1 Between £80,001 and £90,000 - 1 Between £90,001 and £100,000 2 2 Between £100,001 and £110,000 1 1 Between £110,001 and £120,000 - -
	Between £120,001 and £130,000 1 -
	The pension costs paid in respect of these employees amounted to £80,452 (2021: £66,129).

51

7. TRUSTEES’ EXPENSES

Trustees’ total expenses during the year amounted to £6,794 (2021: £229), of which £5,901 (2021: £Nil) related to visits to overseas centres. These expenses were incurred in respect of necessary duties carried out. 2 Trustees received reimbursements this year totalling £500 (2021: Nil). The Trustees received no remuneration for their services. A Trustee and employee indemnity insurance policy was purchased during the year at a cost of £7,171 (2021: £5,164). The UK charity received no donations from the Trustees (2021: £1,040) during the year.

8(a). GROUP AND CHARITY INTANGIBLE FIXED ASSETS

----- Start of picture text -----
Computer Applications Website Total
£ £ £
----- End of picture text -----

	Computer Applications £ Website £ Total £
	Cost At 31 March 2021 261,055 248,962 510,017 Additions 49,220 - 49,220 At 31 March 2022 310,275 248,962 559,237
	Depreciation At 31 March 2021 255,170 248,962 504,132 Depreciation for theyear 5,542 - 5,542
	At 31 March 2022 260,712 248,962 509,674
	Net Book Value At 31 March 2022 49,563 - 49,563 At 31 March 2021 5,885 - 5,885

52

8(b). GROUP AND CHARITY TANGIBLE FIXED ASSETS

	Leasehold Improvements £ Fixtures and Fitting £ Machinery and Equipment £ Computers and Software £ Vehicles £ Total £
	Cost At 31 March 2021 798,803 252,454 289,339 618,987 505,312 2,464,895 Additions - - 6,126 12,573 198,910 217,609 Disposals - - (30,730) (20,305) (22,116) (73,151)
	At 31 March 2022 798,803 252,454 264,735 611,255 682,106 2,609,353
	Depreciation At 31 March 2021 243,242 108,622 172,505 481,659 282,949 1,288,977 Depreciation for the year 159,761 39,814 49,170 85,635 78,805 413,185 Disposals - - (29,498) (19,236) (22,116) (70,850)
	At 31 March 2022 403,003 148,436 192,177 548,058 339,638 1,631,312 Net Book Value
	At 31 March 2022 395,800 104,018 72,558 63,197 342,468 978,041
	At 31 March 2021 555,561 143,832 116,834 137,328 222,363 1,175,918

53

9. GROUP AND CHARITY INVESTMENTS

----- Start of picture text -----
2022 2021
£ £
Market Value at 1 April 12,740,011 12,478,227
Disposals (1,000,018) (1,200,000)
Dividends reinvested 120,804 118,639
Fees deducted during year (85,763) (89,531)
Net gains 959,822 1,432,676
Market Value at 31 March 12,734,856 12,740,011
Historical Cost at 31 March 9,989,476 10,025,813
2022 2021
£ £
Fixed Interest 2,205,236 2,431,733
UK Equities 1,067,681 1,341,824
Overseas Equities 5,792,820 5,700,307
Alternative Investments 2,228,128 2,077,741
Commodities 701,116 634,417
Cash & cash alternatives 739,875 553,989
Market Value at 31 March 12,734,856 12,740,011
----- End of picture text -----

54

----- Start of picture text -----
10. CONSOLIDATED MOVEMENT IN UNRESTRICTED AND RESTRICTED FUNDS
31 March 2021 Income Expenditure Transfers Net Gains /Losses 31 March 2022
£ £ £ £ £ £
Unrestricted Funds
General Funds 9,545,228 19,953,256 (19,620,671) (3,004,000) 959,822 7,833,635
- - -
Designated Funds 417,000 3,004,000 3,421,000
-
Total Unrestricted Funds 9,962,228 19,953,256 (19,620,671) 959,822 11,254,635
Restricted Funds
Afghanistan - 6,000 (6,000) - - -
Egypt - 71,570 (71,570) - - -
Ethiopia - 141,267 (141,267) - - -
India - 329,220 (376,451) 47,231 - -
Kenya - 357,208 (376,842) 19,634 - -
Guatemala - 10,000 (10,000) - - -
Pakistan - 456,389 (511,114) 54,725 - -
Senegal - 124,842 (124,842) - - -
Nicaragua - 22,108 (22,108) - - -
Virtual Gifts - 121,590 - (121,590) - -
Ethiopia Research Wellcome - 12,396 (12,396) - - -
Global Farriery - 44,334 (44,334) - - -
Action for Animal Health 30,000 20,030 (50,030) - - -
Remote Learning for Vets 7,000 25,000 (28,740) - - 3,260
Total Restricted Funds 37,000 1,741,954 (1,775,694) - - 3,260
Total Funds 9,999,228 21,695,210 (21,396,365) - 959,822 11,257,895
We are grateful to all the donors who support our work and wish to thank them for their continued support.
Included within restricted funds are Virtual Gifts from our donors that are specifically transferred to country programmes to fund charitable activities.
Grants amounting to £284k were received from Brooke USA to fund work in Senegal, India, Pakistan, Nicaragua and Ethiopia.
Additionally donations totalling £76k were received from Brooke Netherlands in 2021-22, restricted to our work in Pakistan and India.
55
----- End of picture text -----

Note 10 continued

Designated reserves are funds to support the Brooke in a phased expansion to support the new strategy, in three key areas:

A phased growth in existing and new countries through collaborative partnerships that deliver sustainable change through our Theory of Change;

Replacement of Brooke’s Customer Relationship Management tool

Moving Brooke’s physical servers to the Cloud, Office move and other projects that would support the delivery of the new strategy

11. DEBTORS AND PREPAYMENTS

----- Start of picture text -----
Group 2022 Charity 2022 Group 2021 Charity 2021
£ £ £ £
Legacies Receivable 906,940 906,940 651,403 651,403
Tax Recoverable 265,068 265,068 179,555 179,555
Prepayments and accrued income 637,500 637,500 655,645 655,645
Total 1,809,508 1,809,508 1,486,603 1,486,603
12. CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR
Group 2022 Charity 2022 Group 2021 Charity 2021
£ £ £ £
Grants committed to partners 5,718,878 5,718,878 5,898,047 5,898 ,047
Taxes and social security 140,858 140,858 138,517 138,517
Accruals and deferred income 2,561,000 2,548,889 2,879,518 2,867,083
Total 8,420,736 8,408,625 8,916,082 8,903,647
----- End of picture text -----

56

13. GROUP AND CHARITY OPERATING LEASE COMMITMENTS

Total minimum lease payments due over the lease term are as follows:

Lease Payments 2022 Land & Buildings 2022 Other 2022 TOTAL	2021 Land & Buildings 2021 Other 2021 TOTAL
Not later than one year 610,809 2,694 613,503 615,318 2,694 618,012
Later than one year and not later than fve years 778,494 898 779,392 1,386,857 3,368 1,390,225
Later than fveyears - - - - - -
TOTAL 1,389,303 3,592 1,392,895 2,002,175 6,062 2,008,237

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

----- Start of picture text -----
Unrestricted Funds Restricted Funds Total
£ £ £
Group
Intangible Assets 49,563 - 49,563
Tangible Assets 978,041 - 978,041
Investments 12,734,856 - 12,734,856
Current Assets 5,912,911 3,260 5,916,171
Current Liabilities (8,420,736) - (8,420,736)
Net Assets 11,254,635 3,260 11,257,895
Charity
Intangible Assets 49,563 - 49,563
Tangible Assets 978,041 - 978,041
Investments 12,734,856 - 12,734,856
Current Assets 5,900,800 3,260 5,904,060
Current Liabilities (8,408,625) - (8,408,625)
Net Assets 11,254,635 3,260 11,257,895
----- End of picture text -----

57

15. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year (2021: none).

16. SUBSIDIARY UNDERTAKINGS

The Brooke group comprises the parent charity (Brooke Hospital for Animals) and one wholly owned subsidiary (Brooke Hospital for Animals Trading Limited). Brooke Hospital for Animals Trading Limited (BHAT) is a private company limited by shares incorporated in England and Wales.

The principal activities for Brooke Hospital for Animal Trading Limited includes the sale of Christmas cards, sale of Dorothy Brooke’s diary and raise funds through sponsorship activities for the furtherance of the parent charities’ charitable purpose.

The results for the year of the subsidiary undertakings are given below.

----- Start of picture text -----
2022 BHAT 2021 BHAT
£ £
Total income 55,963 58,839
Total expenditure (24,251) (22,564)
Net income 31,712 36,275
Gift to Brooke Hospital for Animals (31,712) (36,275)
- -
Retained surplus/ (deficit) for the year
Total Assets 12,111 12,735
Total Liabilities (12,111) (12,735)
Total Funds -
----- End of picture text -----

At 31 March 2022, Brooke Hospital for Animals Trading Limited owed the parent charity £11,000 (2021 £11,000) for a start-up loan injection. During the year, Brooke Hospital for Animals Trading Limited expended £2,262 (2021 £2,392) with the parent charity for loan interest charges and use of name and logo.

58

17. CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
Unrestricted Funds 2021 Restricted Funds 2021 Total Funds 2021 Total Funds 2020
Notes £ £ £ £
----- End of picture text -----

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Income| |Donations and legacies|2|18,153,835|1,631,877|19,785,712|19,823,669| |Other Trading activities|58,839|-|58,839|44,206| |Investments|123,674|-|123,674|199,401| |Other|35|-|35|12,493| |Total income|18,336,383|1,631,877|19,968,260|20,079,770| |Ex|enditure| |p| |Expenditure on raising funds|7,205,910|-|7,205,910|7,117,284| |Expenditure on Charitable activities:| |Direct intervention to improve equine animal welfare|4,166,503|620,344|4,786,847|5,600,418| |Prevention of welfare problems|5,940,856|884,525|6,825,381|7,902,360| |Influencing and awareness raising|1,456,870|216,911|1,673,781|1,961,376| |Research|396,164|58,984|455,148|531,729| |Total charitable activities|3|11,960,393|1,780,764|13,741,157|15,995,883| |Total expenditure|4A|19,166,303|1,780,764|20,947,067|23,113,167| |Net gains on investments|9|1,432,676|-|1,432,676|515,475| |Net (expenditure)/income|602,756|(148,887)|453,869|(2,517,922)| |Reconciliation of funds:| |Total funds brought forward|18|9,359,472|185,887|9,545,359|12,063,282| |Total funds carried forward|14|9,962,228|37,000|9,999,228|9,545,359|

----- End of picture text -----

59

----- Start of picture text -----
18. CONSOLIDATED MOVEMENT IN UNRESTRICTED AND RESTRICTED FUNDS FOR YEAR ENDED 31 MARCH 2021
31 March 2020 Income Expenditure Transfers Net Gains /Losses 31 March 2021
£ £ £ £ £ £
Unrestricted Funds
General Funds 7,899,472 18,336,383 (19,166,303) 1,043,000 1,432,676 9,545,228
- - -
Designated Funds 1,460,000 (1,043,000) 417,000
-
Total Unrestricted Funds 9,359,472 18,336,383 (19,166,303) 1,432,676 9,962,228
Restricted Funds
Afghanistan - 6,000 (6,000) - - -
Egypt - 53,704 (53,704) - - -
Ethiopia - 171,638 (182,024) 10,386 - -
India - 291,730 (347,075) 55,345 - -
Kenya - 410,541 (428,957) 18,416 - -
Nepal - 1,000 (1,000) - - -
Pakistan - 399,977 (462,906) 62,929 - -
Senegal 185,887 1,000 (188,570) 1,683 - -
Nicaragua - 13,962 (13,962) - - -
Virtual Gifts - 148,759 - (148,759) - -
Ethiopia Research Wellcome - 11,609 (11,609) - - -
Global Farriery - 58,500 (58,500) - - -
Action for Animal Health - 40,000 (10,000) - - 30,000
UK Covid19 Response - 5,000 (5,000) - - -
- -
Remote Learning for Vets 18,457 (11,457) - 7,000
- -
Total Restricted Funds 185,887 1,631,877 (1,780,764) 37,000
-
Total Funds 9,545,359 19,968,260 (20,947,066) 1,432,676 9,999,228
We are grateful to all the donors who support our work and wish to thank them for their continued support.
Included within restricted funds are Virtual Gifts from our donors that are specifically transferred to country programmes to fund charitable activities.
Grants amounting to £280k were received from Brooke USA to fund work in Ethiopia, India and Kenya.
Additionally donations totalling £36k were received from Brooke Netherlands in 2020-21, restricted to our work in Pakistan.
60
----- End of picture text -----

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS FOR YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
Unrestricted Funds Restricted Funds Total
£ £ £
Group
Intangible Assets 5,885 - 5,885
Tangible Assets 1,175,918 - 1,175,918
Investments 12,740,011 - 12,740,011
Current Assets 4,956,496 37,000 4,993,496
Current Liabilities (8,916,082) - (8,916,082)
Net Assets 9,962,228 37,000 9,999,228
Charity
Intangible Assets 5,885 - 5,885
Tangible Assets 1,175,918 - 1,175,918
Investments 12,740,011 - 12,740,011
Current Assets 4,944,061 37,000 4,981,061
Current Liabilities (8,903,647) - (8,903,647)
Net Assets 9,962,228 37,000 9,999,228
----- End of picture text -----

61

Contact Addresses

UNITED KINGDOM BRANCHES HEADQUARTERS AND ETHIOPIA REGISTERED OFFICE

Brooke Hospital for Animals (Ethiopia) House No. 1727 Woreda 5, Bole Sub-City Addis Ababa, Ethiopia t: [phone] e: [e-mail]

Brooke

2nd Floor, The Hallmark Building, 52-56 Leadenhall Street, London, EC3A 2BJ t: [phone]

www.thebrooke.org

SENEGAL

Registered in England and Wales. Company number 04119581.

Brooke Hospital for Animals (West Africa) Impasse 58 & 60 Rue Jules Ferry 5th Floor, Dakar, Senegal t: [phone] e: [e-mail] www.thebrookesenegal.org

A company limited by guarantee with the legal name The Brooke Hospital for Animals.

A charity registered with the Charity Commission Charity No. 1085760

INTERNATIONAL FUNDRAISING PARTNERS

BROOKE NETHERLANDS

Brooke Hospital for Animals Nederland Hoogte Kadijk 143-F4 1018 BH Amsterdam, Netherlands t: [phone] www.brooke.nl

BROOKE USA

4089 Iron Works Pkwy Lexington, Kentucky 40511 USA

t: 859-296-0037 e: [e-mail] www.brookeusa.org

RELATED ORGANISATIONS

EGYPT

Brooke Hospital for Animals (Egypt) Registered Office: 2 Bayram El-Tonsi Street, Zain El-Abdien Saida Zainab Cairo, Egypt, 11441 t: [phone] www.thebrookeegypt.org

INDIA

Brooke Hospital for Animals (India) 2nd floor, A block, 223-226, Pacific Business Park, Dr Burman Marg, Plot no 37/1, Site IV, Sahibabad Industrial Area Ghaziabad – 201010, Uttar Pradesh, India t: [phone] e: [e-mail] www.thebrookeindia.org

PAKISTAN

Brooke Hospital for Animals (Pakistan) Registered Office: 9/295 Sarwar Road Lahore Cantt, Pakistan,54810 t: [phone] e: [e-mail] www.thebrooke.org.pk

KENYA

Brooke Hospital for Animals (East

Africa)

Registered Office: 5th Floor Taj Towers Building,Upper Hill Road, P.O. Box 43220 – 00100, Nairobi, Kenya

t: [phone]

e: [e-mail]

62

www.thebrooke.org i) BROOKE ACTION FOR WORKING HORSESAND DONKEYS li.