OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

2022-2023

OUR ESSENCE and core belief Farmed animals should not, and need not, suffer.

OUR VISION

Our vision is a world where farmed animals are treated with compassion and respect.

the problem

Factory farming is the single biggest cause of animal cruelty on the planet.

OUR mission

Our mission is to end factory farming.

Our CEO’s overview

Welcome to Compassion in World Farming’s review of the past year.

Inside, you will discover the impact of your great kindness and compassion on factory farmed animals around the world and how far we’ve come, together.

As you will see, it’s been a year of exceptional challenges, not least the cost-ofliving crisis. But against tough odds – and with your help – we have achieved many historic wins , giving millions more farmed animals a life worth living.

Thank you for being there to help protect intensively farmed animals and end their suffering. With you by our side, we can do so much to give them – and all of us – a brighter future .

TRUSTEES’ ANNUAL REPORT

The Trustees, who are also the directors of the company, present their report for the year ending 31 March 2023. The Trustees’ Report includes information which forms part of the Strategic Report, which is required in accordance with the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements. They comply with the charity’s articles of association, applicable law and the requirements of the Charities Statement of Recommended Practice (FRS102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

WINNING FOR ANIMALS AGAINST THE ODDS

In a year of exceptional pressures, we have taken huge strides in improving the lives of millions of farmed animals – all thanks to YOU.

In 1967, against the odds, one farmer and his wife stood up to the cruelty being inflicted on factory farmed animals and gave birth to a movement that grew into Compassion in World Farming. More than fifty years on, we still face those odds as an international charity of 160 people standing up to a trillion-dollar global industry.

GROWING A GLOBAL MOVEMENT

Factory farm cruelty is a global issue, and it will take global commitment and action to end it. One of our core missions is to nurture a powerful international movement that will drive the changes we need to protect farmed animals, and to grow the understanding of how animal cruelty is inextricably linked to the destruction of our climate.

During the past year, the challenges have mounted, as growing political and economic turmoil created a tougher climate for engaging governments and businesses in making changes to improve life for farmed animals. The cost-of-living crisis put pressure on our income too.

One of our most important achievements this year was the launch of our END.IT campaign at the UN’s COP27 climate talks in Sharm el-Sheikh in November, where we called on world leaders to end factory farming. We used this powerful platform to kick off a petition demanding a transformative Global Agreement on food and farming from the UN, with an unprecedented target of gathering 10 million voices for change in five years.

Yet through it all, we have had a secret weapon. You.

Thanks to our incredible supporters, and the unwavering efforts of our exceptional Staff and Trustees, we’ve achieved more than ever to end the suffering of farmed animals worldwide. I am delighted to share our successes with you in this report and I hope you recognise the vital role you have played in every single one. Here are just a few of the highlights.

The year also saw the publication of Sixty Harvests Left: How to Reach a Nature-Friendly Future , our in-depth investigation into the climate, nature and health emergencies facing the world and how a fresh approach to animal welfare and food production could save the day.

03 Global Chief Executive’s overview 05 Financial Review 06 Compassion Around the World 08 Strategy, objectives and progress 09 Progress towards our Strategic Change Goals and other objectives 26 Risks and key challenges 28 Plans for 2023-2024 29 Structure, governance and accountability 32 Review of financial outcome 2022-2023 35 Key people and suppliers 36 Independent Auditor’s Report 39 Consolidated Statement of Financial Activities 40 Consolidated Charity Balance Sheet 42 Notes to the Financial Statements

Our CEO’s overview

Our Finance

WINNING NEW LAWS

Around the world, billions of animals endure lives of misery trapped in cages. After decades of campaigning, we achieved a landmark pledge from the EU Commission to End the Cage Age. The past year has seen us continue our high profile campaigns and lobbying to turn that pledge into a legislative reality. Our breakthrough on cages came at a critical time during the review of all the EU’s animal welfare laws, which stands to transform the lives of millions of animals for generations to come. We have been working hard to ensure any new legislation provides farmed animals with the protections they urgently need.

Live animal exports continued to be a priority issue, and while political instability in the UK led to the Government’s promised ban being delayed, we are working hard to get this across the line. Further afield, our campaigning resulted in a Twitterstorm generating more than 41 million views worldwide, while Germany announced it would ban all live exports outside the EU. We are determined to keep up the pressure on this vital issue until all farmed animals are spared the appalling suffering of the live export trade.

Back in the UK, we breathed a sigh of relief when our lobbying successfully restored recognition of animal sentience to UK law post-Brexit. This momentous win puts us in a much stronger position to protect the UK’s farmed animals in future and we’re grateful to all of you who helped make it happen.

HARNESSING BUSINESS FOR CHANGE

As well as working with governments to bring about legislative change, we continue to focus on influencing the animal welfare policies of the world’s retailers and restaurant chains. Over the years, our supporters have helped make huge inroads in this important area, and last year was no exception. Thanks to the efforts of our Global Food Business team, 150 million more animals are set to benefit from fresh commitments from businesses to improve their welfare practices. This is especially impressive in the face of the cost-of-living crisis, which prompted many companies to tighten their purse strings and become reluctant to make changes that might risk driving up costs.

In this challenging environment, we were especially pleased to see 12 new cage-free commitments from companies stretching from Brazil to China who lined up to win our Good Egg Award for cage-free laying hens. In China, five companies made commitments not to use sow stalls, farrowing crates and cruel mutilations, for which they were awarded our Good Pig Production Award. In Europe, Domino’s EU won our coveted Cage-free Award for banning all cages across its entire food chain – a goal we are working hard to inspire other businesses to achieve.

In addition to our wins on cage-free, nine major companies agreed to adopt our Better Chicken Commitment, which means better lives for a huge number of chickens reared for meat. Meanwhile, three companies committed to better welfare standards in fish farming. Fish are the most heavily farmed creatures on Earth, often with the poorest protections. Our advocacy on their behalf is crucial for transforming their futures.

LOOKING AT THE BIGGER PICTURE

The past year has been especially important for our ongoing work to develop and promote our thought leadership around the biggest issues facing our planet. Thanks to our determined and incisive influence, the message is beginning to take hold that animal welfare is central to a sustainable food system and at the heart of humanity’s ability to navigate the climate, nature, and health crises that threaten our very survival.

Yes, the problems are daunting and the odds tough. But we are rising to the challenge together and continue to achieve outstanding results for farmed animals. With you beside us, and with the incredible dedication of our staff team and Trustees, I am confident that we will continue to punch far above our weight in the coming year and that millions more animals will live better lives because people like you choose to act with compassion. Thank you.

Philip Lymbery, Global Chief Executive Compassion in World Farming International

RAISING SUPPORT

We continually strive to grow our income to achieve our ambitious campaigns and strategic goals. We are grateful to everyone who has donated to Compassion in World Farming International or taken action to help end factory farming.

Here we share a summary of our income and expenditure for 2022/2023, along with equivalents for the previous year. Please see our full Financial Report on page 39 for further information.

----- Start of picture text -----
GLOBAL INCOME
2021 2022 2023
£12,426,016 £14,029,117 £13,170,423
£4,199,027 Legacies £3,568,617 Legacies £3,380,633 Legacies
£4,433,135 Global Individual Giving £4,435,923 Global Individual Giving £4,461,027 Global Individual Giving
£3,708,119 Grants & Major Gifts £5,942,139 Grants & Major Gifts £5,167,111 Grants & Major Gifts
£85,735 Investment Income £82,438 Investment Income £161,652 Investment Income
GLOBAL EXPENDITURE
2021 2022 2023
£10,249,105 £11,628,072 £14,750,165
£42,718 Czechia £35,229 Czechia £58,776 Czechia
£29,655 Spain £30,274 Spain £42,010 Spain
£42,975 Germany £43,454 Germany £425 Germany
£192,065 Brussels £295,810 Brussels £408,914 Brussels
£743,963 France £716,078 France £869,630 France
£925,290 USA £1,139,264 USA £1,431,111 USA
£5,380,422 HQ £6,142,709 HQ £7,850,328 HQ
£483,994 Italy £428,735 Italy £557,924 Italy
£390,172 Netherlands £351,165 Netherlands £558,445 Netherlands
£90,788 Poland £133,819 Poland £170,137 Poland
£1,534,395 United Kingdom £1,602,307 United Kingdom £1,745,179 United Kingdom
£392,667 Asia £709,228 Asia £1,058,136 Asia
----- End of picture text -----

Worldwide Around the World

Worldwide

WE ARE MAKING A DIFFERENCE WORLDWIDE

FRANCE

CZECHIA

Our team of activists, fundraisers and food business experts shape public opinion and influence the political and corporate agenda to improve animal welfare in France – Europe’s biggest agricultural nation. We put ending factory farming at the heart of election debates and continually encourage retailers, restaurant chains, and producers to improve their animal welfare standards. Through our efforts during 2022/2023 an animal welfare labelling scheme, L’Étiquette Bien-Être Animal, used for chickens in most French supermarkets now includes pigs. And over the last year, Planet-score[®] – an innovative environmental labelling scheme was scaled up significantly with our help and input. ciwf.fr

We have worked in Czechia for 15 years, strategically positioning ourselves in the heart of Europe. During 2022/2023 we galvanised more than 20,000 supporters, celebrities and five NGOs in joining our campaign to encourage national political support for an EUwide ban on all cage farming. And we continued our fight to end the cruel sale and home killing of live fish through our Christmas for Carp campaign. We generated public and media interest and crucial support from the State Veterinary Administration, strengthening our position to secure a ban through Parliament. ciwf.cz

ciwf.fr

ITALY

CHINA

Italian ‘delicacies’ like Parma ham and Parmesan cheese mostly derive from intensive systems where animals never experience fresh air, daylight, or grass. We campaign for these and all farmed animals in Italy to be reared in far better conditions, including having access to the outdoors where they could graze the land and express their natural behaviours. During the year we also mobilised the main Italian animal protecti ~~o~~ n and environmental NGOs to urge the Italian Government to support the proposed EU ban on cages. We jointly launched four investigations showing the harrowing cruelty inflicted on sows in Italy’s factory farms and petitioned for it to stop. And as part of another coalition campaign, #LiesIntheLabel, we managed to improve the standards in a Government proposed animal welfare labelling bill by including animal behavioural needs and the consultation of stakeholders. CIWF Italia also launched a striking billboard campaign in Italy’s finance capital, Milan, focusing on the impacts of factory farming on animals, people and climate. ciwfonlus.it

More than 287 million farmed animals a year are set to benefit from our recent work in China. Since 2005, we have focused on raising public awareness, educating the food industry on animal welfare, and working directly with food producers to help them adopt higher welfare practices. Our Good Production Awards programme, launched in 2013, is highly effective in motivating local producers and retailers to move towards cage-free and other forms of higher welfare farming. ciwf.cn

NETHERLANDS

The Netherlands has more animals per acre of land than any other EU country and most are farmed industrially. This not only causes huge animal suffering but also many other big problems including environmental damage and health crises. During 2022/2023 we highlighted the emergence of new diseases that can be transmitted from animals to humans, and the risk of a new pandemic originating from intensive poultry farms. We also targeted Dutch politicians by calling for systematic change of Dutch farming, moving towards ‘far fewer animals, all with outdoor access’. Our campaign for an EU ban on cages in farming achieved a 35,000-signature strong petition which we handed over to the Dutch Parliament in December. Our fish campaigning also managed to get the issue of farmed fish welfare higher on the national political agenda. ciwf.nl

POLAND

Following the European Commission’s public consultation on its review of animal welfare legislation, CIWF Poland ranked third highest out of all 27 member states in terms of the number of responses it generated – almost 6,000 citizens submitted opinions! We also won two awards at The Responsible Films Festival – 17 Goals for our powerful short video

‘Hell Tours’ highlighting the cruelty of live exports. Our Head of CIWF Poland, Malgorzata Szadkowska, spoke at two international online conferences. These were: ‘From farm to fork – how will the strategy affect the work of farmers and farming?’ and the European Vegan Summit. The Farm to Fork conference had special significance as it was attended by Polish farmers, vets and companies – we were the only expert animal welfare NGO invited. ciwf.pl

SPAIN

Spain is home to almost a quarter of all caged pigs in the EU and a major importer and exporter of live-farmed animals. We continue coordinating and joining forces with other NGOs as part of the End the Cage Age coalition to ban cages. We are also fighting against plans to build the world’s first commercial octopus farm in the Canary Islands. The campaign to defend these incredible creatures has generated significant worldwide attention and positioned us as experts in this field. Furthermore, we have contributed to developing the first fish welfare guide in Spanish aquaculture for the Spanish Aquaculture Business Association. ciwf.es

UNITED KINGDOM

Compassion was founded in the UK in 1967. Our dedicated UK team has delivered real progress for farmed animals for more than 55 years. Recent highlights include leading the successful campaign for a UK law recognising animals as sentient beings and helping to secure a Government commitment to consult on animal welfare food labelling. We also gave strong opposition to the routine use of antibiotics to prop up factory farming. And our high-profile ad van tour throughout the UK reminded Defra ministers, and the Prime Minister, of the UK Government’s commitment to ban live exports. ciwf.org.uK

UNITED STATES

The US office is working to end the suffering of nearly 10 billion animals nationwide each year by advancing state and national policies to ban cages, limiting megafarm expansion, and reining in factory farm owners’ runaway profits. Our Food Business team forges key relationships with leading producers, retailers, and food service providers dedicated to higher welfare production and sourcing. The team also spearheaded a nationwide effort to increase corporate

transparency in animal welfare. Last year, 79 US companies reported their progress on cage-free eggs and 41 US companies reported their progress on broiler chicken welfare, including several leading brands. And, as part of our work with the Supplementary Nutrition Program for Women, Infants and Children, we have given more than 3.7 million low-income women and children access to cage-free eggs. ciwf.com

EUROPEAN UNION

The EU Commission’s review of the EU animal welfare legislation is a significant opportunity to protect hundreds of millions of farmed animals. Nonetheless, there is a real threat that politicians may not keep their promises to give animals a life worth living. The ongoing war in Ukraine has shifted the debate in favour of the status quo and we have lost political momentum for real reform in EU agriculture. Politicians are already backtracking on their commitments regarding sustainability and animal welfare. Despite this, we continued building on the huge success of the European Citizens’ Initiative, End the Cage Age, by pushing for an end of cages, live exports, chick culling and all abusive practices propping up factory farming. We continue to press for EU policymakers and ministers in EU member states to help transform our broken food system into one that is healthier, kinder, and more sustainable. ciwf.eu

SOUTH AFRICA

We work in South Africa through our affiliate organisation, The Humane Education Trust. Together we provide educational resources to schools and the public, raise awareness of factory farming and inspire consumers to make a difference. Building excellent relationships to promote more humane farming systems is central to our work in the country, forging productive links with the South African government, politicians, retailers, farmers’ organisations and the South African Bureau of Standards, where our ongoing efforts aim to raise minimum standards for farmed animals. Our aim is also to achieve a redirection of the investments made by private investment institutions towards humane, regenerative farming.

Thank you to each and every one of our supporters for their commitment to our work for animals globally.

~~5~~

~~4~~

Strategy, objectives and progress

Strategy, objectives and progress

STRATEGY, OBJECTIVES AND PROGRESS

This reporting year is the last in our five-year Strategic Plan 2018-2022, an essential springboard for achieving our mission to end factory farming for the benefit of animal welfare, people and the planet.

OUR PLAN IS BUILT ON THREE CHANGE GOALS:

CHANGE GOAL 2:

CHANGE GOAL 3:

CHANGE GOAL 1:

To achieve recognition that global action is needed to end factory farming and reduce overall meat consumption in favour of regenerative agriculture.

To drive legislation to achieve better standards of animal welfare through campaigning and advocacy.

To drive better animal welfare standards in the global food supply chain by working with food companies.

Taking these change goals, we looked at what we want to achieve for our beneficiaries over the period of the Strategic Plan.

The new Strategic Plan covering 2023-2025 can be read in detail on our website at ciwf.org/about-us/strategic-plan

REPORTING PROGRESS TOWARDS OUR STRATEGIC CHANGE GOALS

CHANGE GOAL 1:

To achieve recognition that global action is needed to end factory farming and reduce overall meat consumption in favour of regenerative agriculture.

Together, our dedicated teams around the world have achieved huge impact towards this goal through hard-hitting global campaigns, high-profile events, extensive international media coverage, and strong, effective advocacy.

WHAT WE DID…

WE TARGETED THE UN – COP27

WE ALSO…

Reached thousands of people in Paris, London and New York during COP27, with bold billboards at popular landmarks including the Louvre, the Houses of Parliament and Times Square. These eye-catching devices powerfully highlighted that livestock farming produces more greenhouse gas emissions than the direct emissions of all the world’s planes, trains and cars combined.

In November, with our NGO partners worldwide, we launched our online END.IT petition platform at the UN climate conference (COP27) in Sharm-El Sheikh, attended by more than 100 heads of state and 35,000 participants. END.IT calls on governments to move away from industrial animal agriculture which inflicts horrific cruelty on many billions of animals each year and contributes to the climate change destroying our world. This powerful petition specifically urges world leaders to develop a transformative Global Agreement on food and farming for adoption by the United Nations General Assembly.

Galvanised Hollywood actors Brian Cox, Alan Cumming, Steve Coogan, and Eva Green to support us along with many social media influencers. We grabbed media attention in 12 countries, reached almost 20 million people on social media, and drove almost 100,000 people to sign END.IT.

Launched and co-hosted with our 20 partners the first ever Food4Climate Pavilion at a COP. Here, and throughout the conference, our international advocacy team highlighted how food system transformation and shifting to healthy, sustainable diets will truly save our world. We presented at side events, met with government officials including the US Department of Agriculture, and led discussions highlighting the climate change solutions possible through ending industrial livestock production.

----- Start of picture text -----
1.54 MILLION 87,000 PEOPLE 100 ORGANISATIONS
2022-2023 supported our currently donate to from 40 countries took part in
campaigns enable our work our international Ban Live
Exports awareness day
UR NUMBER
O S
----- End of picture text -----

95

CHANGE GOAL 1:

WE FOCUSED ON GLOBAL ORGANISATIONS

sustainable animal farming and investment in protein diversity – for example, plant-based and cultivated meats.

We handed World Health Organization (WHO) officials a petition, in July, calling for an end to factory farming to reduce the risk of future pandemics. The petition, which had almost 600,000 signatures, was organised jointly with FOUR PAWS, the Born Free Foundation, and Proyecto Animales Latino América. It called for animal welfare to be a global priority in WHO’s ‘pandemic prevention, preparedness and response’.

Our Global CEO co-edited and contributed to a visionary and powerful new book, Cultivated Meats to Secure Our Future , that informs, inspires, and opens debates about cultivated or cultured meat from stem-cells grown in a bioreactor, and its potential for solving our current planetary crises.

In April, we played a prominent role at a ground breaking symposium in Brussels, ‘Evolution or revolution: can cultured meat be a game changer for food?’.

And as the bird flu crisis devastated both wild and farmed birds globally, we pressed the UN Food and Agriculture Organization (FAO) to make urgent reforms to the global poultry sector to stop the crisis from becoming a human pandemic. The reforms needed include moving away from factory farming, vaccinating poultry, and giving birds more space to prevent the spread of disease.

And throughout the year, we continued to advocate for cultivated meat and other alternative proteins through many speaking engagements internationally, social media and written articles.

Continued to establish our organisation as a trusted expert contributor on global farming and sustainability issues. We did this by working directly with the FAO, and governments of specific countries including France, Switzerland, Australia, New Zealand and Indonesia. We continued building a strong relationship with the UN’s Food Systems Coordination Hub, which is dedicated to achieving sustainable food systems worldwide by 2030. This involved building momentum around the need to resize the livestock sector through our Food Systems Coalition ‘Shifting to Healthy, Humane and Equitable Livestock Systems’ as well as actively engaging in events and dialogues organised by the Food Systems Coordination Hub.

WE ALSO…

Concentrated on solutions to meet global climate targets at an event we co-organised at the United Nations Climate Change Conference in Bonn, in June. Influential speakers – including Zitouni Ould-Dada, Deputy Director in the Climate and Environment Division at the FAO, and Anna Salminen, Ministry of Agriculture and Forestry, Finland – addressed an audience of government officials, delegates from the UN and other intergovernmental bodies, as well as members of civil society and the media. Key solutions highlighted were the need for more humane,

SPOTLIGHT ONLY SIXTY HARVESTS LEFT

Sixty Harvests Left: How to Reach a Nature-Friendly Future , written by our Global CEO Philip Lymbery, was launched by Bloomsbury in August to widespread critical acclaim. This powerful third book from Philip has hope and urgency at its core. It explores how factory farming threatens the very survival of our planet. Through detailed research, compelling stories and insightful analysis, he paints a vivid picture of the climate, nature and health emergencies humankind faces. The solutions presented include regenerative, nature-friendly farming as well as reducing animal sourced foods.

High profile support: Philip (far left) supported by our patrons and actors Dame Joanna Lumley and Peter Egan at the London launch event.

High-profile launches in the UK, USA and South Africa generated extensive international media coverage – including a review in the New York Times . These were followed by prominent speaking engagements and literary events, where Philip championed the need for urgent global food system transformation for the benefit of animals, people and the planet.

CHANGE GOAL 1:

WE WORKED FOR CHANGE IN EUROPE

WE ALSO…

Campaigned hard for EU agriculture ministers to urgently implement the EU Farm to Fork Strategy. This strategy is at the heart of the European Green Deal aiming to make food systems fair, healthy and environmentally friendly.

We generated extensive worldwide media coverage in March, with our partner Eurogroup for Animals, as we called on the EU to reject plans for the world’s first commercial octopus farm in the Canary Islands. We highlighted the appalling cruelty and unsustainable practices involved and urged the Spanish Government not to use public money to support octopus farms, or any other new animal factory farms. If approved, more than a million octopuses would be farmed at the site annually.

Encouraged the EU, through our work in advocacy coalitions in Brussels, to adopt a new ground-breaking law requiring firms working in deforestation hotspots to certify that their goods have not harmed forests. This applies to products like soy used for animal feed. Every year huge swathes of land in places like the Cerrado and Amazon are cleared to grow soy and grain for animal feed.

WE FACED CHALLENGES IN EUROPE

The powerful industrial agriculture lobby continues to try to hinder our progress and is using the Ukraine war to undermine EU efforts to create a more sustainable food system.

Also some European parliamentarians have recently voted to continue subsidies for milk and dairy products in school canteens, rejecting our proposals to fund plant-based milks, pulses and nuts. We are now working to get this decision reversed.

The story sparked a high-profile international debate. It reached an estimated 2 billion people after it was published and broadcast by the BBC and news outlets nearly 251 times. On launch day, it was the most read story of the day on BBC online and the #Octopus hashtag trended on Twitter. Almost 150 million people had the opportunity to see the story on social media. This drove significant numbers to our END.IT platform, boosting the number of people signing our petition to end factory farming during this period by around 11,500. We will continue to oppose plans to start octopus farming in Spain or elsewhere.

----- Start of picture text -----
Media coverage of our
work to ban octopus
farming reached almost
2022-2023
2 BILLION
UR NUMBER
O S
----- End of picture text -----

Our work highlighting the 600,000 cruelty of octopus farming was potentially seen by almost people signed our joint petition to end factory 109 MILLION farming to prevent on Twitter pandemics

Our work highlighting the cruelty of octopus farming was potentially seen by almost

CHANGE GOAL 1:

WE INVESTIGATED ANTIBIOTIC OVERUSE

FOCUS ON…

Italy – We highlighted the devastating effects of factory farming on animals, people, and the planet, through an ad campaign on buses in Milan. Over two weeks, thousands of people were exposed to our message, and the campaign attracted widespread national media coverage.

As founding members of the Alliance to Save our Antibiotics, we released the results of an investigation into factory farming and antibiotic overuse with World Animal Protection and the Bureau of Investigative Journalism in October. Together, we revealed that UK rivers around factory farms are awash with antibiotic resistant bacteria. Antibiotics are routinely used in factory farming to keep animals ‘healthy’ in highly stressful conditions. Around two-thirds of the world’s antibiotics are used on farmed animals.

France – We helped extend the L’EtiquetteBien-Etre-Animal[®] animal welfare labelling scheme already used for chickens in most French supermarkets to include pigs too. And Planet-score[®] – the ground-breaking environmental labelling scheme, which was devised with our input in 2021, scaled up

Our investigation prompted urgent calls for the UK Government to ban the routine use of antibiotics on healthy farm animals. Antibiotic overuse is condemned by WHO. It is reported that antibiotic resistant infections killed more than 1.27 million people in 2019.

significantly in 2022 with our help. Now, more than 100 French companies are trialling the scheme, showing consumers the method of farming for animal products and the impact it has had on the environment. We also encouraged the public to eat less meat, fish, and dairy during December, with three thousand people taking part for the full month.

USA – We helped shut down the nation’s first and only octopus farm in Hawaii after calling it out for cruel and unsustainable practices. Prompted by our campaign, Hawaii’s Division of Aquatic Resources sent the facility a cease-and-desist letter. Our story attracted strong viral social media attention, including an Instagram Reel that reached an audience of more than 145,000.

South Africa – We published four school textbooks to help promote compassionate food systems over factory farming. These will be submitted to the department for education and school libraries. And during the year more than 100 South African schools used our free online lesson plans on the humane treatment of farmed animals and regenerative farming.

To highlight this escalating human health crisis, Global CEO Philip Lymbery featured in the international documentary, The End of Medicine . Produced by Hollywood actors Joaquin Phoenix and Rooney Mara, it highlighted the links between antibiotic resistance, pandemics, and how we treat animals.

Poland – We mobilised hundreds of citizens to back a law that would mean children in schools would receive fully plantbased meals once a week. The draft of this bill was created by the Senate of Poland in collaboration with Parents for Climate, Green REV Institute, and the Future Food 4 Climate coalition – a coalition of which we are a member.

SPOTLIGHT FUNDING FACTORY FARMING

Commercial banks prop up the factory farming industry by investing billions of dollars in it annually. Most of their customers are unaware of these investments and the suffering their banks are causing to animals and the damage they are inflicting on the planet. To tackle the issue, we founded the FARMS Initiative with World Animal Protection and Humane Society International. Through the Initiative we are lobbying banks and other financial institutions to only fund projects that meet Responsible Minimum Standards (RMS) on farm animal welfare.

CHANGE GOAL 2:

To drive legislation to achieve better standards of animal welfare through campaigning and advocacy.

Through powerful investigations, the backing of celebrity supporters, high-profile conferences and effective advocacy, our teams have continued to make excellent progress towards stronger legislation that ensures all farmed animals have good lives.

WHAT WE DID…

WE MOBILISED AGAINST CAGES

We mobilised our supporters to urge ministers responsible for animal welfare across the EU to support an end to the cage age. In less than a month, almost

Our major undercover investigation into 16 farms in France, Italy, Poland and Spain during 2022 exposed the cruelty endured by EU sows in caged systems and drove home the urgent need for a ban on cages. This investigation revealed the distressing plight of the eight million sows across Europe who spend nearly half their adult lives in cages.

100,000 actions were taken, and the investigation attracted extensive global media coverage, including a prominent BBC story, in more than 15 countries.

----- Start of picture text -----
2022-2023
UR NUMBER
O S
----- End of picture text -----

----- Start of picture text -----
We mobilised
----- End of picture text -----

We mobilised 255,000 PEOPLE 20,000 people took action following our in Czechia to demand a sows investigation cage ban for farmed animals

150,000 PEOPLE joined us in calling on the EU to improve standards for farmed fish

CHANGE GOAL 2:

WE ALSO…

Significantly, Overhauling EU Farm Animal Welfare Laws is the only animal welfare NGO event the Commissioner has attended in person since she started her term in December 2019. Participants also viewed a powerful photography exhibition on the cruelty of intensive farming from award-winning photographer Jo-Anne McArthur and colleagues at WeAnimals Media.

Released a league table, ranking all 27 EU member states on how many animals were farmed in cages in each country. The statistics were stark with more than 300 million pigs, calves, hens, rabbits and other animals confined in cages across the EU. The story was covered widely across the EU, prompting support to end the cage age from leaders including the Austrian Minister for Health and Social Affairs, Johannes Rauch.

Celebrated the support of Hollywood actor Alan Cumming in ending the cage age. He generously appeared in our video appealing to the public to write to their agricultural ministers calling for the ban.

Welcomed over a hundred parliamentarians, EU civil servants, governmental and NGO representatives to the Overhauling EU Farm Animal Welfare Laws conference in Brussels, highlighting the urgent need to strengthen farm animal protection laws as part of the EU’s current legislative review. This major conference hosted for us by MEPs Tilly Metz, of Luxembourg, and Anja Hazekamp, of the Netherlands, featured a keynote speech from EU Commissioner Stella Kyriakides. She said: “Better animal welfare improves animal health and food quality, reduces the need for medication and can help biodiversity. And this is why improving animal welfare is so very important to sustainable food production” .

Contributed to, through our EU advocacy work:

Our major conference in Brussels, hosted for us by MEPs Tilly Metz (left) and Anja Hazekamp, was opened with a keynote speech from EU Commissioner, Stella Kyriakides (centre), and featured a powerful photography exhibition on the cruelty of intensive farming (right).

CHANGE GOAL 2:

FOCUS ON

Poland – We triggered the very first

parliamentary debate in the country to focus solely on a cage ban. We presented strong arguments to a Parliamentary Livestock Welfare Subcommittee – including the Secretary of State of the Ministry of Agriculture, MPs, and representatives of the agricultural lobby – for transforming animal farming in Poland. We also ran striking adverts on buildings, bus stops, and in subways in Poland’s four biggest cities. These called on the Polish agricultural minister to support strong changes to the EU animal welfare laws that will bring about a cage ban. Our accompanying petition gathered more than 80,000 signatures.

France – We led nine animal welfare NGOs in taking the French government to court for failing to deliver on its promise to ban new and refurbished caged farms for laying hens. And we galvanised more than 100,000 French citizens to sign our petition calling on the French Ministry to support the EU ban on cages.

Czechia – We inspired more than 20,000 people to sign a petition demanding that the Czech Government supports a national and EU ban on all cages. The campaign and petition were backed by five animal welfare NGOs, Instagram influencers, music star Tomáš Klus, and award-winning author and journalist, Adéla Knapová.

Italy – We convinced 100,000 people, to sign our petition calling for the Italian government to support the EU cage ban.

UK – We secured a Parliamentary debate on banning cages for hens and pigs which resulted in the Government committing to consult on these issues. And our petition pressing the UK and Scottish governments to ban cages received nearly 400,000 signatures.

South Africa – We launched a petition urging supermarkets around South Africa to phase out cage-eggs and use barn eggs instead.

WE EXPOSED CRUEL UNDERWATER FACTORY FARMS

Hundreds of millions of fish are factory farmed in the EU annually. They endure a host of severe welfare problems including fin erosion, cataracts, skeletal deformities, increased susceptibility to disease, and parasite infestation. There is inadequate legislation to protect them. And the problems include inhumane slaughter, cramped conditions, and feeding systems that contribute to overfishing which are putting a drain on our planet.

To address their suffering, we galvanised more than 150,000 people to sign our petition demanding the EU set high welfare standards for farmed fish and presented it to the European Commission in December. Shortly afterwards – thanks in part to the campaign and years of our advocacy work – the Commission announced it would launch a new centre to support EU countries to better protect the welfare of fish. This is a welcome step forward, but more needs to be done, and we will continue to fight for the EU to protect fish in its review of the animal welfare legislation.

WE ALSO…

Published Rethinking EU Aquaculture : For People, Animals and the Planet in January and presented to MEPs at a parliamentary event in Brussels. It shows how improving the welfare of farmed fish and farming lower in the food chain – where species that eat mainly plants are farmed – is key to making European aquaculture more sustainable.

Co-authored a new study in the prestigious Animal Welfare Journal about the scale of global fish farming and publicised its launch with a call for urgent legislation to protect their welfare.

CHANGE GOAL 2: CHANGE GOAL 3:

CHANGE GOAL 2:

WE CAMPAIGNED TO END LIVE EXPORTS

WE ALSO…

Mounted an epic 750-mile tour of England in March pressing the UK Government to push forward with its stalled bill to ban live exports. The media coverage we achieved with our AdVan, highlighting the suffering live transport causes, reached more than 400 million people.

Every year, millions of farmed animals, including pigs, cattle, and sheep endure horrendous trips mostly by road and sea, often for weeks at a time before they are finally slaughtered. On Ban Live Exports: International Awareness Day in June, we urged members of the public and 132 organisations in 45 countries to show their support for legislation to end this unnecessary practice.

Our hugely successful Twitterstorm resulted in Tweets with the hashtag #BanLiveExports potentially receiving more than 41 million views. And more than 365,000 people signed our petition calling on the European Commission to end live exports.

Ran a bold billboard campaign near motorways in the Netherlands which was seen by hundreds of thousands of people.

Convinced several EU

agriculture ministers to call for an end to the cruel longdistance animal transport and to ban certain export destinations and we are working hard to persuade more ministers to back stronger welfare improvements.

Celebrated when Germany announced in October that it would end the live export of most farmed animals to countries outside the EU. This will spare tens of thousands of animals from live transport suffering annually.

Joining forces: Our high-profile advocates, including Harry Potter star, Evanna Lynch, Downton Abbey actor, Peter Egan, and TV vet, Marc Abraham, joined activists, MPs and NGOs outside the UK Parliament in June to protest against live exports.

WE MADE GREAT POLITICAL PROGRESS

key role in garnering support for Proposition 12 from influential attorneys and by contributing supporting briefs, which ultimately led to a strong hearing.

UK – Animal sentience was restored to UK law, following a determined and sustained campaign by our UK team and supporters. The EU Treaty commitment, which recognised that animals are sentient beings that can feel joy, pain and fear, had been dropped as a result of Brexit. The Sentience Act is a momentous win that will help us protect more farmed animals from factory farming cruelty in the future. As part of this Act, the UK Government also committed to form an Animal Sentience Committee (ASC). This will hold ministers to account ensuring that relevant policies implemented across government departments consider animal sentience.

We also supported two key federal bills: the Farm System Reform Act (FSRA), which would limit factory farm expansion and ban large factory farms by 2040, and the Industrial Agriculture Accountability Act (IAA). The IAA would hold factory farms responsible for protecting farmed animals and neighbouring communities during natural disasters. Our supporters sent more than 3,000 letters to their representatives in Congress asking them to support the bills. We also helped secure 44 co-sponsors for the FSRA bill, and 11 co-sponsors for the IAA bill.

The UK Government also promised to consult on animal welfare labelling in 2023 following our direct engagement and campaigning work – including an 84,000-signature strong petition. We have been asked to give technical advice on the plans.

SPOTLIGHT REACHING BILLIONS

Our media teams produced an estimated 19.5 billion opportunities to see media coverage of our campaigns around the world during 2022/2023. This is an increase of 1.4 billion on 2021/2022. Overall, we generated fewer stories this year – 7,192 compared to 8,013 – but we achieved more prominent coverage in bigger media outlets with more readers, viewers, or listeners.

Czechia – We called for an end to the cruel tradition of selling live carp over Christmas for slaughter by untrained members of the public. Our campaign resulted in widespread national media coverage. And nearly 8,000 people signed our petition to the Czech Parliament calling for a ban on live fish sales so that live carp cannot be brought home to be killed. Crucially, the campaign secured the support of the State Veterinary Administration, leaving us in a strong position to secure a ban through Parliament.

Highlights included stories with the BBC – such as our octopus farm and sows investigation work – and articles in prominent international outlets including Le Monde, La Repubblica , and the New York Times . And our Global CEO, Philip Lymbery, secured a regular column in prominent UK newspaper, The Scotsman , reaching 4 million readers every fortnight.

USA – We strongly supported California’s Proposition 12 by backing a high-profile, legal fight against a pork industry trade group. Proposition 12 is a state law banning the sale of veal, pork, and eggs from animals raised in cages. The law, which was successfully upheld by the US Supreme Court in May 2023, is widely considered to be the strongest farmed animal protection law anywhere in the world. We played a

----- Start of picture text -----
Total global
media coverage : Online : Broadcast : Print (UK only):
19.5 billion 19.4 BILLION 151.1 million 39.3 million
2022-2023
potential reach potential reach reach from 360 potential reach
from 7,192 stories from 6,540 stories stories from 292 stories
UR NUMBER
O S
----- End of picture text -----

CHANGE GOAL 3:

To drive better animal welfare standards in the global food supply chain by working with food companies.

Since 2010, we have worked with the world’s leading food companies to put farm animal welfare at the heart of the food industry. We do this by inspiring company commitments to create change at scale, and by publicly celebrating success, tracking progress and facilitating implementation. Our corporate asks are backed by scientific-evidence and best-case examples and are promoted by our marketing and communications.

WHAT WE DID…

WE AWARDED SUCCESS

Supermarket Survey

Laying hens We have run our unique © Shutterstock © Compassion in World Farming © iStockphoto Supermarket Survey Supermarket Survey biennially since 2001 on Farm Animal Welfare Feedback Report 2022 and the latest iteration covered 29 companies from 10 countries – Australia, Austria, 1 Belgium, Brazil, France, Germany, Italy, Slovenia, South Africa and United Kingdom. Accompanied by our detailed feedback sessions on results, it helps retailers understand how they compare against their peers on farm animal welfare policies, practices and performance and how to improve.

We worked with companies to make new animal welfare commitments, celebrating these at our 2022 Good Farm Animal Welfare Awards at a ceremony in London. Held on 15 June, 84 attendees from 31 companies joined us in showcasing the latest round of groundbreaking changes for animal welfare. More than 138 million animals each year are set to benefit from the winners’ commitments.

Our ceremony unveiled Waitrose & Partners as winning the Best Retailer Award for the fourth time in a row, achieving the highest score in our 2022 Supermarket Survey. The company also won the Best Retailer Innovation Award for developing and implementing the first App that is used by farmers to measure the emotional wellbeing of the farmed animals supplying its business.

Carrefour (Brasil) won Best Retailer Marketing Award for its in-store marketing campaign promoting the welfare benefits of cage-free eggs.

In the past year:

----- Start of picture text -----
We helped secure corporate
commitments to higher welfare
production that are set to benefit
2022-2023
more than
UR NUMBER
O S
----- End of picture text -----

We achieved an estimated consumer reach of

7.4 billion through our media and partnership marketing activities

150 MILLION ANIMALS each year

CHANGE GOAL 3:

WE RECOGNISED ANIMAL WELFARE IN SUSTAINABILITY

Our Awards also celebrate the positive role of animal welfare in sustainability and the need to reduce our reliance on animal-sourced foods for healthy people, healthy planet.

This year, our very first award in Thailand went to Hilltribe Organics who received the Sustainable Food and Farming Award in the producer category. The company was recognised for driving the organic free-range egg market while supporting local communities and promoting sustainable and regenerative farming practices.

And Laiteries H.Triballat-Rians in France picked up the corporate Sustainable Food and Farming Award for their sustainable animal farming project. They are pushing for pasture access for 100% of their farms (they work with 450 producers) and are phasing out deforesting soy in feed, as well as planting up to 40km of new hedges – a fine example of how a dairy group can help its farmers adopt better animal welfare, environmental protection and sustainable farming measures.

We also recognised one company with a GOLD Planet Friendly Award – leading contract caterer, Compass Group (UK & IRE) – for a 2025 commitment to reduce animal-sourced protein by 25%. This is set with a commitment to switch to 40% plant-based by 2030 with 70% of their top five food categories being sourced from regenerative agriculture by 2030.

WE CELEBRATED CAGE-FREE

Since 2007, the Good Egg Award has recognised company commitments (within five years) to using only cage-free eggs or egg products. Our Awards have been a central part of our strategy of positive engagement with companies, working with them to make major commitments that will benefit animals with better lives.

In 2022, we were delighted to present the very first Good Egg Awards in Japan, to natural food chain Shunrakuzen, and to the leading egg producer in Spain, Huevos Guillén. In China, Zoo Coffee was the first in its sector to receive a Good Egg Award, alongside egg producer Pianguan Yonghao Ecologicial Agriculture Co Ltd, as well as Italian manufacturer La Marca del Consumatore.

Supermarket chain Carrefour became the first major retailer in Brazil to be awarded a Good Egg Commendation for committing to go cage-free for all their own-brand eggs.

The Good Pig Production Award is awarded to Chinese producers who commit to improving pig welfare by meeting five specific requirements as either current policy or within five years. In 2022, seven farms in China were awarded Good Pig Production Awards. Three of them achieved the maximum five-star rating for not using sow stalls and farrowing crates, or practising tail docking and teeth clipping, and for providing ample bedding to the pigs throughout their entire lives.

Spanning two different geographies, two companies received Rabbit Innovation Awards for developing innovative cage-free rabbit rearing systems for meat rabbits with permanent access to wintergardens. BreFood’s producers are leading the way in cage-free rabbit production in China, while Wisium in France aspires to extend its innovative system throughout their European supply chain.

CHANGE GOAL 3:

WE INSPIRED FURTHER CAGE-FREE PROGRESS

We secured a global cage-free egg policy from food service and hospitality company Delaware North based in the US, as well as a gestation crate-free pork policy.

Three companies based in Italy also made cage-free commitments thanks to their work with us. Spar Italy and manufacturer Sammonata committed to keep their laying hens out of cages, while leading European egg producer, Gruppo Eurovo, extended their commitment to phase out cages across their entire European operations.

Domino’s achieved the prestigious Cage-free Award this year in recognition of the work they are doing to end the use of all cages across all farmed species in their European supply chain.

WE PROTECTED BROILER CHICKENS

Nine companies – five in the USA and four in Europe – agreed to adopt the Better Chicken Commitment (BCC) this year after working with us on their animal welfare policies.

The BCC aims to improve the welfare of chickens reared for meat, driving the food industry towards higher welfare practices. These include: using only healthier, slower growing breeds, giving the chickens more space to live, natural light enrichment to encourage natural behaviours such as perching, pecking and scratching, as well as humane slaughter and third party auditing.

The five US companies who committed to the BCC during 2022/2023 are pet food companies, Earth Animal and Open Farm, restaurant Wildacre Rotisserie, online meat delivery Good Chop, and chicken producer Cooks Venture, which now brings the number of BCC suppliers up to four. And in Europe, hypermarket chain E.Leclerc in Spain, Carrefour Italy, Italian e-grocery company Cortilia, and fast-food chain Quick in France have agreed to do the same.

WE ALSO…

Worked with HelloFresh, Sweetgreen, Sunbasket, Blue Apron, and Sprouts Farmers Market in the US to develop roadmaps to help them implement the BCC criteria.

Celebrated that M&S in the UK is 100% BCC-compliant on all its fresh chicken under its Oakham Gold label which is RSPCA Assured; and Norwegian producer Norsk Kylling who became 100% BCC compliant across its entire chicken production chain. We also worked with REMA 1000, a Norwegian retailer who is predominantly supplied by Norsk Kylling, to ensure they are 96% compliant.

Grew our membership of the US Working Group for Broiler Welfare from seven to 20. We founded this group in 2021 to provide an opportunity for companies to collaborate on improving chicken welfare. New membership standards set in 2023 require all members to develop a public-facing roadmap showing when they will comply with the BCC.

Welcomed more than 100 delegates from 50 companies involved in broiler chicken production in the EU and the UK to our second European Better Chicken Forum in London in March 2023. Presentations from Compassion and other industry players were live streamed to delegates attending our concurrent Asia Broiler forum in Bangkok, and workshops delved deeper into discussions around how to implement the Better Chicken Commitment criteria, road mapping and opportunities for sustainability, and bringing consumers on the journey through marketing and communications.

CHANGE GOAL 3:

WE TRACKED PROGRESS

Our annual ChickenTrack reports, first launched in the US in 2019, measure the progress of companies

as they work towards meeting the higher welfare requirements of the BCC.

Our 2022 US ChickenTrack report recorded nearly 20% (41) of all US BCC-company signees as reporting progress. This is an increase of 12 since 2021. Meal kit company HelloFresh and quick service restaurant Panera Bread are leading the way in progress made. Unfortunately, Starbucks, Subway, and Burger King are not reporting or have weakened their policies. The US team is specifically reaching out to the lagging companies included in ChickenTrack to develop plans for implementation to meet their commitment.

Our first annual European ChickenTrack Report was published in April 2023, covering 73 company commitments (across 60 companies), selected for their geographic relevance and size. Progress is reported for 31 of these commitments (42%), with progress ranging from an average 21% for breed change to 54% for Controlled Atmospheric Stunning. France has the most companies reporting (11) followed by the UK (8). BCCcompliant chicken is now on the shelves of retailers in the UK, France and Norway.

We launched our third Global EggTrack report in November 2022, which measures the progress of companies

towards meeting their 2025 cage-free egg commitments (2026 for some businesses in the USA).

Of the 232 company commitments tracked in 2022, 175 (75.4%) reported progress against their cage-free commitments - an increase from 71% in 2021. Of the companies reporting, average transition to cage-free was 79.1%.

The 2022 report shows that eight companies, including Pizza Express, Yum! Brands, and Bloomin’ Brands, made new global cage-free commitments. And of the companies reporting global progress, cage-free sourcing of eggs increased by an average of 7.9 percentage points from 55.2% in 2021 to 63.1% in 2022. One leading quick-service and casual dining restaurant franchisor - Famous Brands – reported meeting its global cage-free commitment.

Encouragingly, 24 companies now have clear statements against the use of combination systems (which limit hen movement and are not considered to be a suitable alternative to caged housing) within their supply.

We are delighted that the number of companies reporting to EggTrack continues to increase, and that their disclosures about progress are more comprehensive, involving regional breakdowns and egg category specifications.

Each EggTrack report launch generates high media coverage, and we secured an overall media reach of 222 million in 2002, including a feature exclusive with Bloomberg in the US.

To date over 580 companies globally have made the Better Chicken Commitment.

CHANGE GOAL 3:

FOCUS ON FISH

Aquaculture, the practice of farming fish, is growing. It represents almost half of the fish that we now eat, therefore our focus on the standards of the rearing and slaughtering has held focus for the Food Business team, stepping up engagement with industry. During 2022/2023, our work with three companies resulted in the development of fish welfare policies that will improve these sentient animals’ lives.

Mowi, the world’s leading producer of Atlantic salmon, made a global policy commitment on humane slaughter and improved rearing for salmon which effects over 120 million salmon per annum. UK company, Youngs Seafood, committed to the humane slaughter of all fish in its supply, and UK chilled fish supplier Hilton Seafood updated its slaughter policy for warm water shrimps, crabs and lobsters.

Also during the year, Waitrose, M&S and Co-op improved their published species-specific welfare fish standards, incorporating more transparency about their policies and practices for fish on crowding and fasting prior to processing.

WE ARE RETHINKING FOOD

It is widely recognised that a future-fit food system for people, planet and animal health, requires not only significant shifts towards higher welfare and regenerative farming, but also a considerable reduction in the number of animals produced and consumed each year in highconsuming nations. Working with global food companies to reduce their reliance on animal sourced foods and promoting a move towards regenerative farming systems, therefore, will enable a transformation in animal welfare.

As part of our strategic vision to reduce the reliance on animal-sourced foods, we are advocating for alternative proteins, including plant-based, cultivated meats from stem-cells, and precision fermentation.

During 2022/2023, we sent out our Future of Protein industry survey to 61 Italian, 84 French, 93 UK and 243 US companies. It asked 25 questions on levels of corporate understanding, recognition and commitment to transforming the role of protein; opportunities and barriers to change. An interim report of the survey findings is in progress and is expected to be published by the end of 2023.

Food company ‘Accelerator Conversations’ aim to provide a deeper exploration into corporate thinking on protein transition. To date we have held Accelerator Conversations with eight leading companies exploring the opportunities and barriers to change; and designing the process of change. Our 2022 Good Farm Animal Welfare Awards ceremony featured a panel discussion on Rethinking Food from leading companies, Carrefour, Compass Group UK & Ireland and CCLA Investment. And a keynote address from Nick Jacobs from IPES-Food focused on solutions for a sustainable food system.

CHANGE GOAL 3:

SPOTLIGHT ON ALTERNATIVE PROTEINS

Rethinking protein

WHAT IS CULTIVATED MEAT?

Cultivated or ‘cultured’ or ‘cell-based’ meat is produced by growing stem cells in a bioreactor. The cells used to start the process are harvested from a living animal in a harmless biopsy. The stem cells are then placed in a culture medium – a nutrient-rich soup – that allows them to grow in a bioreactor similar to those used for fermenting beer and yoghurt.

WHAT IS PLANT-BASED PROTEIN?

Plant-based protein is a meaningful food source of protein which is made only from plants. Examples of ingredients include pulses, tofu, soya, tempeh, seitan, nuts, seeds, mushrooms, grains and peas.

Manufacturers of plant-based alternatives to animalsourced foods are using these as the basis to reproduce the texture and flavour of meat, milk and eggs. The most advanced of these, like Beyond Meat and the Impossible Burger, work on the basis of replicating the constituent parts of meat, but using substances extracted from plants. Plant proteins are highly nutritious – not only as good sources of protein, but also because they provide other nutrients such as fibre, vitamins and minerals. For sustainability, it is extremely important that plant proteins should be produced using regenerative, nature-friendly production methods.

WHAT IS PRECISION FERMENTATION?

Precision fermentation is based on the same symbiotic relationship formed over millions of years between the cow and the microbes in her gut, only without the cow. It is based programming microbes to produce specific building blocks of food without any need for an animal. At its simplest, food is made up of packages of nutrients, whether they are proteins, fats carbohydrates, vitamins or minerals. Precision fermentation allows for those constituent parts to be built to precise specifications, whether that’s nutritional composition, texture or taste.

PUBLIC AWARENESS

We achieved a total estimated consumer reach through media and partnership marketing activity of more than 7.4 billion this year, against an overall target of 2 billion. The breakdown is as follows:

Food Business media: Awards media: China media: >1.3 billion >695 Million >5.4 billion 2022-2023 Partnership marketing: BBFAW media: Web visits: >5 Million >45 million 93,000 U

Some of the highlights include:

Global Fundraising

Global Fundraising

GLOBAL FUNDRAISING

GROWING SUPPORTER AND DONOR INVOLVEMENT WITH OUR MISSION

The Global Fundraising Directorate progress report as set out in the plans for 2022/2023 included:

communicating our goals and successes through our appeals, newsletters, Farm Animal Voice magazine, and Global Impact Review has also attracted new supporters to our cause.

We were delighted to meet our donors in person at the events we ran during 2022/2023. These included book launches for Sixty Harvests Left by our Global CEO Philip Lymbery in the UK, USA and Europe, and at our annual Peter Roberts Memorial Lecture at the Oxford Literary Festival. And we welcomed donors online to our global webinars – with Dr Jane Goodall OBE, and to those with our own programmes teams.

In pursuit of Change Goal 1 we have been pursuing a number of objectives and sub-objectives outlined below.

We have 1.54 million supporters and 87,000 active donors worldwide (who have given to us in the past two years). To ensure these incredible people feel valued, supported and in touch with our work we continually review and upgrade our processes and policies and ensure that we are easily contactable regarding any concerns.

INSPIRING OUR SUPPORTERS AND DONORS TO SUPPORT OUR WORK

ANNUAL INCOME TARGET: To raise

GROWTH STRATEGY: To continue investment into fundraising and progress towards a sustainable organisation with £15 million annual expenditure.

£12.2 million gross income (revised budget £13.3 million included additional project funding).

We have also reached new audiences by expanding our social media use and meeting people ‘in-person’ at campaign demonstrations and conferences. Clearly

We have expanded our fundraising team and upgraded our IT systems to better support them. This has resulted in us bringing in more income than projected. Consequently, Compassion has an expenditure budget for 2023/24 of £16.8 million (including fundraising costs).

We achieved gross income of £12,996,316 which is £261,848 or 2% below target. This over-achievement is thanks to people so generously remembering us in their wills and people making major gifts to support our work for farmed animals worldwide.

ACKNOWLEDGEMENTS

We are truly grateful to ALL the individuals, trusts and foundations, and businesses who have supported Compassion in World Farming during 2022/2023. THANK YOU!

We are amazed at and thankful for the commitment and support from our donors despite the challenges so many are facing. The world is still recovering from a global pandemic, is affected by the war in Ukraine, and a cost-of-living crisis which has hit the UK – our largest fundraising market – particularly hard.

We acknowledge here those who wish to be recognised as having made donations of £10,000 or more last year:

Thanks to our dedicated teams and donors, some of our smaller fundraising markets, such as the Netherlands and Poland, have taken big steps forward in their fundraising. And more established markets, such as France, have achieved great year-end results.

Animal Charity Evaluators • Brooke Schooley & David Head • Community Foundation of Bloomington and Monroe County • Constance Travis Charitable Trust • Esmée Fairbairn Foundation • Fondation Didier et Martine Primat • Fondation Salvia • Greenbaum Foundation • Honey’s Real Dog Food • Humane America Animal Foundation • John & Timi Sobrato • Mary and Laurie Horgan, Intersteels Ltd • Mobius Foundation • Oak Foundation • Open Philanthropy • Persula Foundation • Peter Brown • Rose Animal Welfare Trust • Scott (Eredine) Charitable Trust • The Sir Peter O’Sullevan Charitable Trust • The Bebb Charitable Trust • The Chicago Community Foundation • Mr and Mrs Winkler

During this year, we also developed a new Fundraising Growth Strategy 2023-2025.

Our goal is to raise £16 million annual gross income by the end of 2025/2026, and £30 million by 2030.

Open Philanthropy, a giant in the area of farmed animal welfare, is a grantmaking organisation which aims to use its resources to help others as much as it can. It is one of the primary contributors to farmed animal welfare efforts globally. We are especially grateful for their amazing and meaningful support of our global work, enabling impactful change for farmed animals.

----- Start of picture text -----
Donors who give as part of the Circle of CompassionCircle of Compassion All Legacy and In Memoriam gifts received
22 2444 4 23255
----- End of picture text -----

Donors who give as part of the Circle of CompassionCircle of Compassion All Legacy and In Memoriam gifts received this year. Donors who prefer to remain anonymous.

All our donors and funders internationally who supported Compassion in World Farming during 2022–2023.

Risks and key challenges

Risks and key challenges

RISKS AND KEY CHALLENGES

The Trustees are responsible for ensuring that Compassion in World Farming International has a sound system of internal controls to safeguard its assets and funds, and for ensuring that its assets and funds are used only in furtherance of the objects of the charity.

The system of internal controls is intended to provide reasonable assurance that policies, processes, tasks, behaviours and other aspects of the organisation, taken together, facilitate its effective and efficient operation, help to ensure the quality of internal and external reporting, and help to ensure compliance with applicable laws and regulations.

Trustees have established a risk management framework for the assessment of major risks to which the charity is exposed.

The assessment and documentation of risk is carried out by the Global Leadership Team (GLT), led by the Chief Operating Officer. Risk factors are identified and assessed for scale, and each risk is assigned to a member of the GLT to take responsibility for identifying the steps needed to manage or mitigate the risk.

These risk assessments are documented in a risk register. This is reviewed on a regular basis to ensure that new risks are identified and that actions proposed to mitigate or manage risks are being undertaken.

The risks to the charity are also reviewed by the Trustees annually, who receive quarterly updates on where material changes have been made. A specific Trustee, Edward Bourne, has been nominated by the Board to be the lead Trustee for risk management. However, all Trustees retain responsibility for the risk management of the organisation.

The top risks reported to the Trustees and Global Leadership Team are:

RISKS RISK MANAGEMENT COMMENTS Recruitment and retention of key staff dedicated teams and engage with staff accordingly. Impact of war in Ukraine and cost of living crisis Cybersecurity and cyber fraud

The nature of our work means that we are heavily reliant on the passion, commitment and often unique skills and experience of our people to deliver our mission. These niche areas can be challenging to recruit. To mitigate this, we have developed our recruitment strategy to be more focused, and appropriate to the area of expertise. We continue to place significant importance on the motivation and morale of our immensely dedicated teams and engage with staff accordingly.

The potential physical and mental wellbeing of staff being impacted as a consequence of the war in Ukraine, coupled with the cost-of-living increase, triggering a global economic crisis. The impact on food company supply chains and a concern that it will prevent food companies from reaching or making commitments on animal welfare. A concern that the global economic crisis will impact our ability to deliver income targets.

The issues of cybersecurity and cyber fraud appear as a constant threat to organisations and the third sector is seen as a potential softer target than public or private corporations. We are very mindful of the potential financial loss, disruption to the organisation or damage to our reputation because of a cyber attack, failure of our IT systems and controls or a loss of data. Over the last few years, we have implemented a de-risking strategy with IT. Measures include the selection of well-regarded systems and expert technology, the implementation of single sign on and multifactor authentication, password management tools, penetration testing and best practice followed.

Plans for 2023-2024

Structure, governance and accountability

PLANS FOR 2023-2024

This reporting year is the last in our five-year Strategic Plan 2018-2022, an essential springboard for achieving our mission to end factory farming for the benefit of animal welfare, people and the planet.

Through our work, and by inspiring the efforts of others, we have seen growing recognition of factory farming’s role in driving the planetary emergencies of climate change, the collapse of nature, and rising health risks.

Now we must turn that recognition into action – to end factory farming. Doing so would achieve a quantum leap in animal welfare. Our new Strategic Plan shapes our journey for maximum impact through this decisive decade to 2030.

CHANGE GOAL 1:

To shift from factory farming to regenerative production

CHANGE GOAL 2:

To reduce reliance on animal products

To achieve adoption of positive animal welfare as essential for sustainable climate and nature-friendly food.

CHANGE GOAL 3:

THE 2023-2025 OBJECTIVES INCLUDE:

STRUCTURE, GOVERNANCE AND ACCOUNTABILITY

GOVERNING DOCUMENT

Compassion in World Farming International is a registered charity in England and Wales (Charity Number 1095050) and a company limited by guarantee (Company Registered Number 04590804), governed by its articles of association. It was founded in 1967 and was formerly known as Compassion in World Farming Trust.

ORGANISATION

The governing body of the charity is the Board of Trustees. The Board comprises no fewer than four nor more than twelve members, of whom up to one third by rotation are required to stand down and seek re-election at the Annual General Meeting.

meet frequently to discuss the operational and financial status of the organisation. A comprehensive governance document defines the interdependent roles and responsibilities of Trustees and management and includes a Trustees’ Code of Conduct.

The Trustees meet at least four times per year to approve the organisation’s strategy, to receive reports of progress against plans and the current financial position, and to approve the following year’s budget and five-year financial plan.

The Chair and Vice-Chair meet monthly with the Global Chief Executive. This provides an opportunity for exchange of information to and from the Board outside the formal meeting process and assists in ensuring that Trustee meetings are focused and effective.

The Board has ultimate responsibility for the conduct and financial stability of the charity.

Trustees delegate day-to-day financial responsibilities and managerial control of the charity to the Global Chief Executive. The Global Chief Executive and the Global Leadership Team

Structure, governance and accountability

Structure, governance and accountability

The charity’s head office is in Godalming in the UK.

Compassion in World Farming International also operates in the following countries through separate legal entities:

France: Compassion in World Farming France Italy: Compassion in World Farming Italia Onlus USA: Compassion in World Farming, Inc.

The Netherlands: Stichting Compassion in World Farming Nederland Poland: Fundacja Compassion in World Farming Polska Belgium: CIWF Brussels

All legal entities are accounted for as branches.

Compassion in World Farming International also has an office by affiliation in Cape Town, South Africa.

The charity has an Equal Opportunities Policy that guides our approach to employing staff and volunteers. Compassion is compliant with the Equality Act requirements.

TRUSTEE RECRUITMENT, INDUCTION AND TRAINING

Trustees are appointed by the Board of Trustees based on their skills and experience in public life and services relevant to Compassion’s aims and objectives, including fundraising, marketing, finance, and management.

Procedures are in place to gather information on the skills, knowledge, and experience of Trustees. This informs an assessment of the Board’s strengths and areas for development and individual training needs. By identifying skill gaps, this process also facilitates recruitment of new or replacement Trustees with complementary attributes.

Candidates for Trusteeship are interviewed by the Chair and at least one other Trustee to assess suitability. A trial period is served, after which, if satisfactory, the appointment to the Board is confirmed.

An induction process operates which includes meeting the Global Chief Executive and Global Leadership Team; familiarisation with the charity’s strategy, goals and objectives, the major animal welfare issues of strategic importance; obligations regarding attendance at meetings, governance arrangements and statutory and regulatory responsibilities of Trustees. Trustees are provided with copies of the governance documents, previous minutes, and any other relevant documents, including the Charity Commission guidance on The Essential Trustee, and the most recent annual report and financial statements.

The charity has taken out professional indemnity insurance cover on behalf of its Trustees.

STAFF AND KEY MANAGEMENT PERSONNEL REMUNERATION

Our approach to remuneration of staff is designed to ensure we can attract and retain people with the passion, commitment, and the skills we need to achieve our mission and deliver our strategic goals. It is applied consistently across the organisation.

We aim to pay competitively in the not-for-profit sector within the context of affordability. We therefore use external salary surveys and other tools to enable us to benchmark our salaries against other charities and aim to pay each role at the median level within a minimum and maximum salary range established for each function.

Annual increases are normally awarded in April each year, considering pay inflation, organisational affordability, and any mandatory statutory increases. All country offices have the same increase as the UK staff unless their local factors mean a different award is appropriate. Annual increases are recommended by the Finance and General purposes committee and subject to approval by the Board of Trustees.

Compassion’s key management personnel consist of the Global Chief Executive and the Global Leadership Team. This staff remuneration approach is also applied to the recruitment and retention of the Global Leadership Team. The Board of Trustees specifically determines the salary of the Global Chief Executive.

PUBLIC BENEFIT

All charities in England and Wales must have charitable aims that are based on providing public benefit and comply with S.4 of the Charities Act, 2011. The Trustees of Compassion have regard to the Charity Commission guidance on ‘Charities and Public Benefit’.

Compassion has identified its commitment to the relief of suffering amongst farmed and other animals with the aim of seeking to improve the moral wellbeing of humankind. Preventing and alleviating suffering for animals promotes humane sentiment in humans towards animals and therefore advances and promotes a moral benefit to the human community.

The Trustees consider that the care and proper treatment of animals forms part of any civilised society.

Within that context, the Trustees are confident that Compassion’s charitable activities and Strategic Change Goals demonstrate this link between improving animal and human welfare and thereby ensure that the charity meets its public benefit requirements.

RELATED PARTIES

In addition to the international entities, Compassion in World Farming International is the sole member of its four inactive subsidiary companies:

The registered address of all four entities is

River Court, Mill Lane, Godalming, Surrey, GU7 1EZ, UK.

The Chair and Treasurer of Compassion in World Farming International hold the same posts across all four entities. The Chief Executive is also a Director of Compassion in World Farming (Trading) Ltd.

Structure, governance and accountability

Structure, governance and accountability

REVIEW OF FINANCIAL OUTCOME 2022-2023

INCOME

Total income was £13.2 million in 2022/23, a decrease of £0.8 million compared with 2021/22. The principal contributor to the decrease in income was legacies, grants and major gifts income.

To accomplish our ambitious programmes and ensure we can successfully achieve our strategic goals, we continually strive to grow our income sources and maximise our supporter relationships.

Compassion focuses its income performance on three key areas of income generation: legacy income; grants and major gifts income; and global individual giving.

Legacy income was £3.4 million, a decrease of £0.2 million or 5% on last year. Grants and major gift income decreased by £0.8 million or 13% over last year to £5.1 million for 2022/23. This decrease was driven by three-year grant funding recognised in full in 2021/2022 but which will be spent out over a three-year period. These gifts were not repeated in 2022/2023. Global individual giving income was £4.5 million consistent on prior year.

Total restricted income was £4.4 million in the year, 34% of total incoming resources; this is a decrease to last year, which was £5 million or 35% of total incoming resources. Total unrestricted income earned in the year was £8.8 million, a decrease of £0.3 million or 3%.

EXPENDITURE

Total expenditure was £14.8 million in 2022/23, an increase of £3.1 million compared with 2021/22. Costs of generating funds increased by £0.3 million year on year to £3.4 million.

Total expenditure on charitable activities was £11.3 million in 2022/2023 against £8.4 million in 2021/2022, an increase of £2.9 million (35%). This increase in spend was seen most notably in Averting Farmageddon which includes our END.IT platform and our extinction and regeneration conference, along with Food Business which includes our work on corporate cages and broilers.

Balance sheet and reserves

RESERVES POLICY

At its meeting in March to approve the five-year financial plan, the Board agreed that Compassion should maintain reserves of around four months’ planned operating expenditure, but within an absolute range limit of three to six months.

At the end of the reporting period, the charity held £10.8 million in reserves. Of these reserves, £3.3 million are restricted and not available for general purposes. A further £0.1 million are designated to be spent by the end of the financial year 2023-2024.

The amount of ’free’ unrestricted reserves available for general purposes, excluding restricted and designated funds, was £7.4 million, equivalent to five and one third months’ unrestricted operational expenditure. The Board of Trustees is comfortable with the level of reserves the charity is carrying which is within the absolute range of three to six months.

In terms of looking forwards, we are closely monitoring the fundraising landscape in our key markets, as well as from comparable animal welfare charities. We continue to carry out quarterly reforecasts which will provide valuable insight into future financial performance as well as ensuring we are financially well positioned to capitalise on opportunities to deliver our strategic objectives.

Based on the above the Trustees do not believe there are any material uncertainties in relation to the ability of the organisation to continue as a going concern.

INVESTMENT POLICY

The charity has an ethical investment policy, which seeks to avoid investing in companies with a direct relationship with factory farming or other activities which may harm animals.

The essence of our investment policy is to preserve the capital value of our investments whilst securing a reasonable return to maximise the contribution of our reserves to our strategic goals.

Over the year, the portfolio provided income of £0.2 million and an unrealised loss of £0.5 million. Trustees will continue to monitor the performance of the portfolio and our investment managers.

GRANT-MAKING POLICY

The charity’s grant-making policy is available on request. The essence of our policy is to invest money only in those groups who share our aims, and whose work supports our five-year Strategic Plan. A full list of this year’s beneficiaries is provided in Note 6. We are grateful to all our partner organisations for their efforts.

THE CHARITY CODE OF GOVERNANCE

We review our governance arrangements and underlying procedures on a regular basis and the current version was adopted in 2019. Compassion in World Farming International has chosen to be broadly in line with the Charity Code of Governance, except for one area where Trustees have taken a decision to adopt a different approach:

We have seven Trustees, less than the twelve recommended in the Code. We still feel that this provides a broad range of skills and experience in areas vital to our work. We have taken the decision that every Trustee is appointed for a term of three years, which is renewable. We recognise the value of a diverse board, and consider this within the Trustee recruitment process, however we do not consider it necessary to set specific diversity objectives.

FUNDRAISING STANDARDS (CC20)

Compassion prides itself on a high standard of ethical fundraising, guided by our Ethical Policy, the Fundraising Regulator and current data regulations, and we continually review how we contact the public, donors, trusts and organisations to ask for support.

Compassion benefits from strong Trustee oversight and a fundraising strategy that has long held dear the principles of donor-centric, relationship-based fundraising.

In the 2022-2023 financial year, our approach to fundraising comprised the following:

Global Individual Giving – this work encompasses:

Global Legacy Programme – this work encompasses:

Global Major Giving – this work encompasses:

Our Global Fundraising team oversees each of the above areas, ensuring a high-quality service is offered to all donors and supporters.

Fundraising contractors

The large majority of our fundraising work is undertaken by our directly employed fundraising team. However, because of the specialist nature of some of the work, there are a number of areas where we contract with external agencies. We routinely monitor the quality of our own fundraising work and that of our contractors. During 2022/2023, there were no incidents in which a contractor did not operate to the required standard. We operate a programme of systematic scrutiny of all our contractors in regular contact with our donors and prospect donors.

Protecting the vulnerable

We are committed to offering the very best standards of supporter care and protecting our supporters’ privacy, dignity, and well-being. If we believe that a supporter may be in vulnerable circumstances that could affect their capacity to decide about supporting us financially, or in other ways, we will do all we can to protect that supporter. Our guidelines for managing these situations are based on the Code of Fundraising Practice maintained by the Fundraising Regulator as detailed in our Donor Charter www.ciwf.org.uk/donate/our-donor-charter

Compliance with recognised standards

Compassion in World Farming International is registered with the Fundraising Regulator (UK) and adheres to the code of fundraising when carrying out our activities. We continue to monitor amendments to the Institute of Fundraising’s Code of Fundraising Practice (UK) to ensure our fundraising practices are compliant, and these are reflected and regularly updated in our operational policies. We are satisfied that we meet all current standards.

Structure, governance and accountability

Key people and suppliers

Compassion complies with the Data Protection Act 2018 and the EU’s General Data Protection Regulation (GDPR). The principles apply across all of our markets, including the USA. We adhere to all country-specific fundraising guidelines and regulation where relevant.

Complaints and negative feedback

We closely monitor the quality of our fundraising work and, as part of this review, fundraising complaints from donors and members of the public. During 2022/2023, we received 21 complaints about our fundraising work. Compassion works hard to ensure that anyone supporting the charity understands how their money will be used to end factory farming. We have a strict and structured complaints procedure. This is reflected in the low levels of negative feedback and complaints received.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of Compassion in World Farming International for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company, and the group, and of the incoming resources and application of resources, including the income and expenditure, of the charitable company/group for that period.

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

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company, and enable them to ensure that the financial statements comply with the Companies Act 2006 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and the group, and hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO AUDITORS

Insofar as each of the directors of the charity at the date of approval of this report is aware, there is no relevant audit information (information needed by the charity’s auditor in connection with preparing the audit report) of which the charity’s auditor is unaware. Each of the directors has taken all of the steps that they should have taken as a director in order to make themselves aware of any relevant audit information, and to establish that the charity’s auditor is aware of that information.

Auditors

Crowe U.K. LLP were reappointed as auditors during the year and have indicated their willingness to continue in office.

A resolution proposing that Crowe U.K. LLP be reappointed as auditors of the company will be put to the Annual General Meeting.

In approving the Trustees’ Annual Report, the Trustees are also approving the Strategic Report included within.

On behalf of the Board of Trustees

Valerie James, Chair of the Board of Trustees Date: 22 September 2023

KEY PEOPLE AND SUPPLIERS

Professional Advisers

Trustees/Directors

The Trustees are directors and also the members of the company. The following Trustees held office during the year:

Auditor

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

Valerie James Chair

Bankers

National Westminster Bank PLC Guildford Commercial Office, 2 Cathedral Hill, Guildford, GU1 3ZR

Sir David Madden Vice-chair

Sarah Petrini Treasurer

Investment Managers

Edward Bourne

Rathbone Greenbank Investments 10 Queen Square, Bristol, BS1 4NT

Professor Joy Carter Joyce D’Silva

Ethical Investment Adviser

A. Jeremy Hayward Resigned 11th November 2022

Ethical Screening 60 St. George’s Place, Cheltenham, GL50 3PN

Josphat Ngonyo Kisui Resigned 9th September 2022

The address of the principal office and the registered office of the charity is: River Court, Mill Lane, Godalming, Surrey, GU7 1EZ, UK.

Mahi Klosterhalfen

Global Chief Executive and Leadership Team

The Global Leadership Team of the charity at the end of the financial year 2023:

Philip Lymbery Global Chief Executive

Kathryn Flanagan Chief Operating Officer

Aoife Junor Global Director of Finance and Company Secretary

Nicole Gillham Global Director of Fundraising

Dr Tracey Jones Global Director of Food Business

Debbie Tripley Global Director of Campaigns and Advocacy

Richard Brooks Global Individual Giving Director Ben Williamson US Director

Jeff Zhou Chief Representative, China

Independent Auditor’s Report

Independent Auditor’s Report

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMPASSION IN WORLD FARMING

Conclusions relating to going concern

Opinion

We have audited the financial statements of Compassion in World Farming International (‘the charitable company’) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, Balance sheet, Statement of cashflows 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 auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the 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.

In our opinion the financial statements:

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.

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.

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:

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 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, 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

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 non-compliance 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 non-compliance 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

Independent Auditor’s Report

STATEMENT OF FINANCIAL ACTIVITIES

For year ended 31 March 2023

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, focussing 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 and the Charities Act 2011 together with the Charities SORP (FRS 102). 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 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 Employment laws, Taxation laws and the General Data Protection Regulation (GDPR). 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 legacy, grant and major gift income, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Audit Committee about their own identification and assessment of the risks of irregularities, sample testing of income in the year and post year end, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission,

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 non-compliance with all laws and regulations.

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. 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 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

Date: 30 October 2023

For year ended 31 March 2023 For year ended 31 March 2023
Note Unrestricted
Funds		 Restricted
Funds		 2023
Total		 2022
Total
£ £ £ £
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments income
Other
Total income		 2
3
4		 8,426,707
-
143,954
161,652
12,455
8,744,768		 4,425,655
-
-
-
-
4,425,655		 12,852,362
-
143,954
161,652
12,455
13,170,423		 13,783,256
1,718
154,249
82,438
7,456
14,029,117
Expenditure on: 5
Raising funds
Investment management costs		 3,430,547
35,095		 -
-		 3,430,547
35,095		 3,146,568
34,628
Charitable activities:
CG1 Averting Farmageddon
CG2 European Legislation
CG3 Food Business
Total expenditure
Net losses on investments
Net income
Exchange movement on opening funds
Net movement in funds
Fund balances at 1 April
Fund balances at 31 March
10
15
15		 3,578,678
1,688,846
1,054,543
9,787,709
(536,170)		 582,698
1,667,872
2,711,886
4,962,456
-		 4,161,376
3,356,718
3,766,429
14,750,165
(536,170)		 3,009,031
2,543,296
2,894,547
11,628,070
(33,427)
(1,579,111)
236,812
(1,342,299)
 (536,801)
(536,801)
3,828,194
 (2,115,912)
236,812
(1,879,100)
12,703,293
10824193		 2,367,620
4,302
2,371,922
10,331,371
12703293

The Statement of Financial Activities has been prepared on the basis that all activities are continuing.

There are no recognised gains and losses other than those passing through the Statement of Financial Activities.

The Statement of Financial Activities incorporates an income and expenditure account for the purposes of the Companies Act 2006.

BALANCE SHEET

As at 31 March 2023

Note 2023
Total		 2023
Total		 2022
Total		 2022
Total
£ £ £ £
Fixed assets
Tangible assets
Investments
Cash investments		 9
10		 -
5,471,294
889,438
6,360,732		 -
5,904,536
884,842
6,789,378
Current assets
Debtors
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due
within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due
after more than one year
Net assets		 11
12
13		 1,067,066
2,594,742
2,296,445
5,958,253
(1,492,306)
 4,465,947
10,826,679
(2,486)
10,824,193		 1,084,198
3,929,455
2,121,868
7,135,521
(1,211,664)		 5,923,857
12,713,235
(9,942)
12,703,293
Income funds
Restricted funds
Unrestricted funds
General income funds
Designated funds
Total funds
15
15		 7,447,800
85,000
 3,291,393
7,532,800
10,824,193		 8,388,294
486,805		 3,828,194
8,875,099
12,703,293

The financial statements were approved by the Board and authorised for issue on 22nd September 2023 and signed on behalf of the Board of Trustees by

Valerie James

Chair of the Board of Trustees

Compassion in World Farming International, Company Registration Number 04590804

STATEMENT OF CASH FLOW

For year ended 31 March 2023

Note 2023 2023 2022 2022
£ £ £ £
Cash fows from operating activities
Net cash provided by operating activities a (1,214,264) 2,016,765
Cash fows from investing activities:
Dividends and interest from investments 161,652 82,438
Proceeds from sale of investments 858,556 480,278
Purchase of investments and movement (961,484) (2,528,741)
of cash within investment portfolio
Net cash (used in)/provided by investing activities 58,724 (1,966,025)
Change in cash and cash equivalents (1,155,540) 50,740
in the reporting period
Cash and cash equivalents at the beginning 6,936,165 6,885,425
of the reporting period
Cash and cash equivalents at the end of b 5,780,625 6,936,165
the reporting period
Note 2023 2022
£ £
a) Reconciliation of net income/(expenditure) to net
cash fow from operating activities
Net income for the reporting period (2,115,912) 2,367,620
(as per the statement of fnancial activities)
Adjustments for:
Depreciation charges 9 - -
Exchange movement on opening funds 236,812 4,302
Loss on investments 536,170 33,427
Dividends and interest from investments 4 (161,652) (82,438)
Decrease/(Increase) in debtors 17,132 (637,306)
Increase in creditors current 280,642 338,616
(Decrease) in creditors non-current (7,456) (7,456)
Net cash provided by operating activities (1,214,264) 2,016,765
b) Analysis of cash and cash equivalents
Cash in hand 2,296,445 2,121,868
Notice deposits (less than 3 months) 3,484,180 4,814,297
Total cash and cash equivalents 5,780,625 6,936,165

Notes to the accounts

For year ended 31 March 2023

NOTES TO THE ACCOUNTS

CHARITY INFORMATION

Compassion in World Farming International is a registered charity in England and Wales (Charity Number 1095050) and a company limited by guarantee (Company Registered Number 04590804) and domiciled in the UK, and is a public benefit entity.

The address of the registered office is: River Court, Mill Lane, Godalming, Surrey, GU7 1EZ.

ACCOUNTING POLICIES

1.1 Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with FRS102 the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and Generally Accepted Practice as it applies from 1 January 2015.

Compassion in World Farming International meets the definition of a public benefit entity under FRS102.

Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy note.

1.2 Key judgements and assumptions

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. 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 where these judgements and estimates have been made include:

1.3 Income

Income from donations, grants and other sources is recognised on an accruals basis and included in the Statement of Financial Activities (SOFA) when the Group is entitled to the income, when receipt is probable, and when it can be measured reliably. Grants which are subject to performance-related conditions or subject to funder conditions related to the timing of expenditure are deferred until those conditions are met.

Legacies subject to a life interest by another party will not be recognised. Pecuniary legacies will be recognised when the legacy is received or where there is sufficient evidence that receipt is probable. Residuary legacies are recognised at the earlier of cash received or notification of an interim distribution or estate accounts having been approved by the executors.

1.4 Expenditure

Expenditure is accounted for on an accruals basis and allocated between the expenditure categories of the SOFA on a basis to reflect the use of the resources. Where support costs cannot be directly attributed they have been allocated to activities on a basis consistent with the use of the resources as shown in note 7.

Costs of raising funds represent direct and apportioned costs relating to fundraising activities and events.

Investment costs represent the costs of management of the investment portfolio and raising investment income.

Charitable activity expenditure represents direct and apportioned costs relating to carrying out our three strategic change goals of Averting Farmageddon, European Legislation and Food Business. It also includes a proportion of the costs of communicating to the general public (such as via the internet, through Farm Animal Voice magazine, through mass communications such as the media, web advertising, mailings etc.).

Grants payable are included in the Statement of Financial Activities when approved by the Trustees and agreed with the beneficiary.

Support costs include governance, staff, office, and general management costs including human resources, IT and the finance function incurred to support income generation and the delivery of the charitable activities.

Governance costs represent direct and indirect costs incurred relating to strategic management and compliance with constitutional and statutory requirements.

1.5 Investments

Fixed asset investments are stated at market value.

Realised and unrealised gains and losses on investments are dealt with in the Statement of Financial Activities. Investment income plus associated tax recoverable is credited to income on an accruals basis. Realised gains and losses, arising on the disposal of investments, are calculated as the difference between the sale proceeds and opening market value. Unrealised gains and losses represent the movement in market values in the year.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Fixed assets costing less than £5,000 are not capitalised and are therefore included in resources expended under the appropriate heading. Depreciation is provided at rates calculated to write off the cost less

estimated residual value of each asset over its expected useful life, as follows:

Educational equipment 33% straight line per annum Computer equipment 25% straight line per annum Fixtures and fittings 20% straight line per annum Motor vehicles 25% reducing balance per annum

1.7 Accumulated funds

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Designated funds are amounts of unrestricted funds which have been earmarked at the discretion of the Trustees for particular future purposes.

Unrestricted funds are available for the use at the discretion of the Trustees in furtherence of the objectives of the charity.

1.8 Leasing and hire purchase commitements

Rentals incurred under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Incentives such as reverse lease premiums are treated as income and are credited to the Statement of Financial Activities on a straight line basis over the period of the lease.

1.9 Pensions

The charity operates a defined contributions pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

1.10 Foreign currency translation

Opening reserves are retranslated into the presentational currency using the closing exchange rate at the balance sheet date. Monetary assets and liabilities denominated in foreign currencies are translated into sterling

Notes to the accounts

NOTES TO THE ACCOUNTS (continued)

at the rates of exchange prevailing at the balance sheet date. Transactions in foreign currencies are recorded at the rate prevailing at the date of the transaction. All differences are taken through the Statement of Financial Activities.

1.11 Taxation

The company is exempt from corporation tax on the grounds that it is a charity and all of its income is applied for charitable purposes.

1.12 Going concern

Based on the level of reserves held at the year end and the latest five year financial plans the Trustees are confident that Compassion in World Farming International is financially secure in its immediate future for the next 12 months and that on this basis the charity is a going concern.

The planning process for the next five years, including financial and cashflow projections, takes into consideration the current economic climate, the cost-of-living crisis and their potential impact on the various sources of income and planned expenditure. The plans, and financial projections are re-forecast on a quarterly basis, taking into account latest trends, revised assumptions and events. Where such forecasts indicate a potential problem, corrective action is taken to protect the future viability of the organisation.

Based on the latest forecast, which was completed in August 2023, Compassion in World Farming International has sufficient cash and cash investments and reserves to continue to operate. The Trustees have reviewed the latest forecast and are comfortable with the expectations for the next five years. Accordingly, the Trustees are of the opinion that it is appropriate for the financial statements to be prepared on a going concern basis.

1.13 International entities

To comply with overseas local legislation, Compassion in World Farming International has established 100%-owned subsidiaries and other overseas legal entities in a number of countries. These are fully controlled by Compassion in World Farming International and their accounts are included within the accounts of Compassion in World Farming International.

For year ended 31 March 2023

2 Donations and legacies

2 Donations and leacies 2 Donations and leacies 2 Donations and leacies 2 Donations and leacies
g
Unrestricted
funds		 Restricted
funds		 Total
2023		 Total
2022
£ £ £ £
Legacies receivable
Regular giving
Grants & major gifts
Appeals
Donations (including CAF & GAYE)
Gift Aid (tax reclaimed)
Farm Animal Voice donations
Community fundraising
Street collections and collecting tins
 3,380,633
2,430,271
770,397
717,228
613,583
449,700
54,634
8,632
1,629
8,426,707
6,644
4,384,259
33,765
987
-
-
-
-
4,425,655		 3,380,633
2,436,915
5,154,656
750,993
614,570
449,700
54,634
8,632
1,629
12,852,362
3,568,617
2,299,366
5,932,965
809,861
601,760
490,585
63,159
15,954
989
13,783,256

3 Other trading activities

Unrestricted Restricted Total Total
funds funds 2023 2022
£ £ £
Raffe ticket sales 110,044 - 110,044 108,507
Other sales of goods 33,910 - 33,910 45,742
-
143,954 - 143,954 154,249

4 Investment income

4 I i
nvestment ncome
Unrestricted Restricted Total Total
funds funds 2023 2022
£ £ £ £
Interest receivable 20,228 - 20,228 1,313
Income from listed investments 97,989 - 97,989 61,452
Interest on portfolio investments 43,435 - 43,435 19,673
161,652 - 161,652 82,438
5 Total expenditure 5 Total expenditure 5 Total expenditure
Direct staff
costs		 Direct
costs		 Grant
funding		 Support
costs		 Total
2023		 Total
2022
£ £ £ £ £ £
Raising funds
Investment costs		 1,848,638
-		 1,054,480
35,095		 -
-
527,429
-		 3,430,547
35,095		 3,146,568
34,628
Charitable activities:
Support costs include an al
CG1 Averting Farmageddon
CG2 European Legislation
CG3 Food Business
Total Charitable Activities
Total Expenditure		 location of supp
1,669,655
1,550,457
1,788,361
5,008,473
6,857,111		 1,686,930
1,278,761
1,398,999
4,364,690		 ts
 165,001
11,422
-
176,423		 639,790
516,078
579,069		 4,161,376
3,356,718
3,766,429
11,284,523
14,750,165		 3,009,031
2,543,296
2,894,547
8,446,874
11,628,070
1,734,937
5,454,265 176,423 2,262,366
ort staff cos .
6 Grants payable
Total
2023		 Total
2022
£ £
A Just World
Action for Animals
Africa Network for Animal Welfare
Animal Alliance Asia Ltd
Animal Liberation Wave
Animal Rights Center Japan
Animals Asia Foundation
Asociación Pueblos Vivos Cuenca
Bali Animal Defender Assoc/Bali Animal Defender Perkumpulan
Beijing Guochuang Convention and Exhibition Co Ltd
China Biodiversity Conservation and Green Development Foundation
China Association for the Promotion of International Agriculture Cooperation
Climate Youth Japan
Dierencoalitie
Diptha Nugraha
DNR Umwelt und Entwichlung
Eating Better
EcoRoad
Eurogroup for Animals ASBL
Feiyan Lu
Fiolita Berandhini
George Ikeshima
Global Environmental Forum
Happy Animal Initiative
Humane Education Trust
Indra Firmansyah
Japan Youth Ecology League
5,000
3,418
25,000
-
5,709
-
5,000
423
-
-
-
-
2,571
-
3,581
-
25,000
899
-
5,724
-
3,680
7,509
5,899
13,000
2,665
-
-
5,142
30,615
3,416
-
6,177
-
-
3,065
22,436
10,000
20,808
2,574
2,761
418
-
5,520
2,938
4,127
6,138
-
-
5,000
5,502
3,624
6 Grants payable(continued)
Total
2023		 Total
2022
£ £
Javlec
Kim Jisook
Korea Animal Rights Advocates (KARA)
Korean Youth Climate Change Network, BigWave
Life Environment Rights Action Jeju Vegan (Jeju Vegan)
LSM Lakamali
Luonto-Liiton Susiryhma The Wolf Action Group
Manengkel Solidaritas Perkumpula
Mari Momii
Meat Free Monday Korea
Miho Soga
Niigata Doubutsu Network
Pasture-Fed Livestock Association CIC
Paws of Help
Sapporo Liberty School Yu
Sentient Animal Law Foundation (SAL)
Seoul Korean Federation for Environmental Movement (KFEM)
Slamet Setya Budi
SOL KIM
Takano Miyabi
University of Winchester
Usman
VegeProject Japan
Yohana Pratama
Zhao Zhong		 -
3,265
-
3,504
3,573
(28)
5,000
3,257
2,644
6,987
-
3,265
-
2,000
3,624
4,000
3,414
-
6,038
-
3,000
-
3,694
904
3,204
176,423		 5,033
-
6,629
5,329
6,486
3,034
4,174
-
2,649
3,425
375
-
2,500
-
-
-
3,273
2,600
2,938
988
5,000
2,009
3,421
-
-
200,124

6 Grants payable (continued)

Grants are given to approved “like-minded” bodies who have agreed to work with the charity to promote the advancement of farm animal welfare either through educational and research work or by campaigning and lobbying. The total number of grants to institutions totalled 34 (2022: 35).

7 Support costs
Governance Staff
costs and
personnel		 Premises Offce
admin
and ICT		 Finance Total
2023		 Total
2022
£ £ £ £ £ £ £
Raising funds 87,594 260,754 37,670 136,006 5,405 527,429 546,974
Charitable activities:
CG1 Averting Farmageddon
CG2 European Legislation
CG3 Food Business
Total 2023
Total 2022		 106,255
85,709
96,171		 316,304
255,142
286,284
1,118,484
936,912		 45,695
36,859
41,358		 164,980
133,079
149,323
583,388
371,233		 6,556
5,289
5,933		 639,790
516,078
579,069
2,262,366
2,015,314		 523,067
442,107
503,166
375,729 161,582 23,183 2,015,314
169,312 438,994 98,863
tutor audit 5,500 and o
charity’s aud		 s of
15,000).

Governance costs includes statutory audit fees paid to UK statutory auditor of £25,500 and other auditors of £15,451 (2022: £20,900 and £14,074). Non audit fees of £4,200 were paid to the charity’s auditor (2022: £15,000).

8 Staff costs
8 Staff costs
Total
2023		 Total
2022
Wages and salaries
Social security costs
Pension costs
Agency staff costs
Other Staff benefts		 6,344,764
985,121
349,257
35,117
96,032
7,810,291		 5,363,977
771,702
289,654
28,192
71,272
6,524,797

The table below gives average staff headcount employed across the charity’s work areas:

2023
Average
headcount		 2022
Average
headcount
Work area
Global Chief Executive’s Dept
Campaigns and Investigations incl. EU staff
Web and Online
Food Business incl. USA & China staff
Fundraising and Marketing
Governance
Resources, HR, ICT and offce support
Finance
Total		 4.3
48.2
8.8
31.5
36.4
1.5
12.7
10
153.4		 2.6
43.8
7.3
31.1
34.5
1.5
11.3
9.6
141.7

8 Staff costs (continued)

The number of staff whose emoluments exceeds £60,000 in the year was:

Th b f tff h lt d £60000 i th
e numer o sa wose emoumens excees , n e year was:
2023 2022
£60,000-£70,000
1
£70,000-£80,000
5
£80,000-£90,000
2
£90,000-£100,000
2
£100,000-£110,000
1
£110,000-£120,000
-
£120,000-£130,000
1
TRUSTEES AND KEY MANAGEMENT PERSONNEL		 4
5
4
1
1
-
1
-

One of the Trustees, Joyce D’Silva Ambassador Emeritus received remuneration for services provided outside her role as Trustee during the year of £42,411 (2022: £30,600). This is allowed under the governing document of the charity. Two of the Trustees was reimbursed a total of £1,393 for travelling, subsistence and accommodation expenses (2022: One reimbursed totalling £224).

The total remuneration and benefits received by senior management personnel in the year was £856,558 (2022: £793,510) including Employer’s NIC and pension contributions paid by the charity in respect of these employees during the year was £57,623 (2022: £66,364).

9 Tangible fixed assets

9 Tangible fxed assets
Educational
equipment		 Comput
equipme		 er
nt		 Total
Cost
At 1 April 2022
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023		 5,288
5,288
5,288
-
5,288		 170,662 175,950
170,662 175,950
175,950
-
175,950
Net book value
At 31 March 2023
At 31 March 2022		 -
-		 -
-
-
-

10 Fixed assets investments

10 Fixed assets investments
Total
2023
£		 Total
2022
£
Market Value:
At start of the period
Additions
Disposals
Net (losses) / gains
Market Value at 31 March 2023
Cash Balance
Total Market Value at 31 March 2023		 5,792,925
914,237
(858,556)
(536,170)
5,312,436
1,048,296
6,360,732		 3,529,644
2,776,986
(480,278)
(33,427)
5,792,925
996,453
6,789,378
Historical cost:
At 31 March 2023
UK Fixed Interest
UK Equities
Non UK Equities and Fixed Interest
Diversifers
Cash held by third party investment manager
Cash held on deposit
Investment in subsidiaries
Market Value of investments at end of the period		 5,320,021
1,489,017
1,801,425
1,528,428
493,564
158,858
889,438
2
6,360,732		 5,320,021
2,298,520
1,216,722
1,752,293
525,388
111,611
884,842
2
6,789,378

11 Debtors

Total
2023
£		 Total
2022
£
Other debtors
Prepayments
Accrued income		 84,237
611,545
371,284
1,067,066		 56,466
358,466
669,266
1,084,198

At 31 March 2023, legacies which had been notified but not recognised as incoming resources in the Statement of Financial Activities had an estimated value of £1.5m (2022: £2.2m) which had not been accrued as conditions for recognition in accordance with the accounting policy, had not been met in respect of these amounts.

Total
2023
£		 Total
2022
£
Amounts falling due after more than one year and included in the debtors above are:
Prepayments and accrued income		 51,165
47,726
ises at

Prepayments falling due after one year relates to the rent deposit paid in respect of the charity’s premises at River Court, Mill Lane, Godalming, Surrey and CIWF International offices.

Holdings of more than 10%

The company holds investments in the following subsidiary companies. All four companies are incorporated in England and Wales, and all were dormant throughout the financial year.

England and Wales, and all were dormant throughout the fnancial year. England and Wales, and all were dormant throughout the fnancial year.
Company subsidiary undertakings Shares held Capital and
reserves
Compassion in World Farming Supporters
Compassion in World Farming (Trading) Limited
Farm Livestock Trust Limited
National Society Against Factory Farming Limited		 Class
%
Limited by guarantee
100
Ordinary
100
Limited by guarantee
100
Limited by guarantee
100

12 Creditors: amounts falling due within one year

12 Creditors: amounts falling due within one year
Total
2023
£		 Total
2022
£
Trade creditors
Taxes and social security costs
Other creditors, accruals and deferred income		 467,061
183,045
842,200
1,492,306		 367,121
134,404
710,139
1,211,664

13 Creditors: amounts falling due after more than one year

13 Creditors: amounts falling due after more than one year
Total Total
2023 2022
£ £
Other creditors, accruals and deferred income 2,486 9,942
2,486 9,942
Movements on deferred income
Total Total
2023 2022
£ £
Balance as at 31 March 2022 17,398 24,854
Received in year -
Released in year (7,456) (7,456)
Balance as at 31 March 2023 9,942 17,398

The deferred unrestricted income relates to the unwinding of the reverse lease premium in respect of the charity’s premises over the life of the lease.

14 Pension costs

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund. Contributions payable by the charity for the year amounted to £349,257 (2022: £289,654); as referred to in Note 8.

15 Funds Governan Governan Governan Governan ce ce
Balance
at 1 April
2022		 Expenditure
Income
Movement in funds		 Gains/
(losses)
Cumulative
Translation
adjustment		 Balance as
at 31
March 2023
Income
£ £ £ £ £ £
Restricted Funds
Labelling
Farm Animal Welfare Forum
Fish Programme
China Programme
BBFAW
End the Cage Age

The Alliance to Save Our Antibiotics
Antibiotics: Antimicrobial Resistance
Beyond Factory Farming General
Beyond Factory Farming Research
Brussels offce
US Programme
UK Food Business
Farm Animals Asia: Funding the Future
Asia Food Business
UK Programme
Food Business EU: Broilers and Cages
Other Restricted funds
Total Restricted funds		 -
87,081
1,334,024
66,805
11,537
1,457,767
110,515
-
9,091
-
-
154,979
277,421
318,974
-
-
3,828,194		 14,000
-
-
1,368,327
111,309
9,091
89,264
80,455
14,053
90,909
473,519
857,261
-
130,769
-
20,698
1,159,356
6,644


(14,000)
(6,209)
(523,990)
(554,057)
(92,762)
(776,831)
(136,272)
(75,909)
(23,144)
(46,062)
(332,353)
(857,261)
(154,979)
(288,458)
(318,974)
(20,698)
(733,853)
(6,644)
(4,962,456)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

















-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-

-

-		 -
80,872
810,034
881,075
30,084
690,027
63,507
4,546
-
44,847
141,166
-
-
119,732
-
-
425,503
-
3,291,393
4,425,655 -
Unrestricted Funds
85,000
8,659,769
8744769		 (486,805)
(9,300,905)
(9787710)		 -
(536,170)
(536170)

15 Funds

15 Funds (continued)

RESTRICTED FUNDS

Labelling is a programme to achieve compulsory labelling in the European Union, as to method of production for all animal produce and ingredients.

The Farm Animal Welfare Forum (FAWF) is a programme to facilitate the collaboration of non-governmental organisations to bring about significant improvement in farm animal welfare.

The Fish Programme aims to improve fish welfare in Europe through corporate engagement, research, campaigning and legislative advocacy.

The China Programme will enable us to cultivate strategic partnerships to drive welfare improvements in China’s food industry.

The Business Benchmark on Farm Animal Welfare (BBFAW) is the first global measure of company performance on animal welfare and, since its inception in 2012 has established itself as a catalyst for influencing change in corporate practices on animal welfare management and reporting.

The End the Cage Age campaign is an ambitious programme which operates at policy, industry and public levels to make

the use of cages within farming a wholly unacceptable practice across the EU.

The Alliance to Save Our Antibiotics is a campaign working with two other influential organisations, the Soil Association and Sustain, to end the routine use of antibiotics and related drugs in intensively farmed animals.

Antibiotics Antimicrobial Resistance aims to articulate pathways about the need to transition from industrial farms towards farming practices which take animal health and welfare as the basis of operation.

The Beyond Factory Farming campaigns looks at the detrimental effects that factory farming has on our health and on the planet.

The Brussels office relates to funding restricted specifically to our charitable entity in Belgium.

The US programme focuses on driving changes to corporate policy, through direct corporate engagement and market sensitisation, thereby ultimately influencing legislation and public policy.

The UK Food Business funding relates to grants and gifts received towards our corporate engagement Food Business programme, which offers advice and consultancy to leading food companies, creating positive dialogue with decision makers pushing farm animal welfare up the corporate social responsibility agenda, thereby securing real changes in company policy.

Farm Animals Asia: Funding the Future is a programme where we want to build networks and new relationships in Asia. Our initial focus is to support organisations that work or wish to work to improve the lives of all species of farm animals.

Asia Food Business is a new programme to support corporate poultry outreach in Asia.

The UK Programme focuses on driving changes to public policy, through campaigning and legislative advocacy.

Food Business EU Broilers and Cages aims to support European corporate outreach on broiler chicken welfare and ending cages and crates.

Other Restricted funds represented funding towards activities carried out in the year where the individual restricted funds totalled under £10,000 and their associated expenditure.

16 Analysis of net assets between funds
Unrestricted funds Restricted
funds
£		 Total
General
funds
£		 Designated
funds
£
Fund balances at 31 March 2023 are rep resented by:
Tangible fxed assets
Investments
Cash investments
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after
more than one year		 year -
5,390,422
889,438
2,662,732
(1,492,306)
(2,486)
7,447,800		 -
-
-
85,000
-
-
85,000		 -
80,872
-
3,210,521
-
-
3,291,393		 -
5,471,294
889,438
5,958,253
(1,492,306)
(2,486)
10,824,193

17 Commitments under operating leases

At 31 March 2023 the charity had lease payment commitments under non-cancellable operating leases as follows:

eases eases eases eases

ent commitments under non-cancellab		 le operating leases as follows:
Land and buildings Other
2023
£		 2022
£		 2023
£		 10,374
2,594
-
12,968
2022
£
Payments due:
Within one year
Between two and fve years
Over fve years
The annual lease costs are £242,123		 239,529
79,843
-
319,372		 239,529
319,372
-
558,901		 2,594
-
-
2,594

DESIGNATED FUNDS

The designated funds represent allocations of unrestricted funds made in respect of projects and activities started in 2022/2023 to be completed in 2023/2024. This includes the commissioning of a report on aligning animal sourced food production and consumption with planetary health goals, governance review and a business reimbursement review.

18 Related parties

The following related party transactions took place during the year:

Eurogroup for Animals - Philip Lymbery, Global CEO of Compassion in World Farming International, is also President of Eurogroup for Animals. Compassion in World Farming International made payments during the year totalling £98,621 to Eurogroup for Animals. These payments were in respect of membership fees £97,886 and contributions of £735 towards design costs of fish welfare guidelines.

Africa Network for Animal Welfare - Josphat Ngonyo Kisui, then a Trustee of Compassion in World Farming International, is also the Founder and Executive Director of Africa Network for Animal Welfare. Compassion in World Farming International made payments during the year totalling £35,000 to Africa Network for Animal Welfare. These payments were in respect of a grant towards the meeting of UN Member State representatives and sponsorship of Africa Animal Welfare Conference.

World Federation for Animals - Philip Lymbery, Global CEO of Compassion in World Farming International, is also Trustee of World Federation for Animals. Compassion in World Farming International made membership payments during the year totalling £22,999 to World Federation for Animals.

In order to operate in some countries, Compassion in World Farming International is required by local legislation to establish 100% controlled, locally registered organisations. These organisations, which are listed on page 30, are treated as branches of Compassion in World Farming International and receive grant funding from Compassion in World Farming International to finance their operations, accordingly their accounts are included within the accounts of Compassion in World Farming International. All of these entities share the same aims and objectives as Compassion in World Farming International.

18 Related parties

As at 31 March As at 31 March
International Entity Net Grant/Funding
2023
£		 2022
£		 2023
£		 -
-
-
-
-
-
2022
£
Stichting Compassion in World Farming Nederlands
Compassion in World Farming France
Compassion in World Farming Italia Onlus
Fundacja Compassion in World Farming Polska
Compassion in World Farming, Inc.
CIWF Brussels		 169,222
136,239
276,349
108,554
-
180,659		 -
152,294
212,881
86,400
-
217,015		 -
-
-
-
-
-

Four UK subsidiaries are non-trading but continue to receive donations from supporters; all rights to this income were transferred to Compassion in World Farming International. The net transfers and outstanding balances of these subsidiaries are shown in the table below.

Balances as at 31 March Balances as at 31 March
Subsidiary Company
Registered
Number		 Net income transferred
2023
£		 2022
£		 2023
£		 -
-
-
-
2022
£
Compassion in World Farming Supporters
02715994
Compassion in World Farming
02998256
(Trading Company) Limited
National Society Against Factory
01335233
Farming Limited
Farm Livestock Trust Limited
01521645		 30,292
17,076
-
-		 32,178
17,998
-
-		 -
-
-
-

Trustees made donations to Compassion in World Farming International during the year totalling £2,484 (2022: £5,624).

19 Comparative 2021-22 Statement of Financial Activities by class of funds
Note U nrestricted
Funds		 Restricted
Funds		 2022
Total
£ £ £
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other
Total income		 2
3
4		 8,814,603
1,718
154,249
82,438
7,456
9,060,464		 4,968,653
-
-
-
-

13,783,256
1,718
154,249
82,438
7,456
14,029,117
4,968,653
Expenditure on: 5
Raising funds
Investment management costs		 3,146,568
34,628		 -
-
3,146,568
34,628
Charitable activities:
CG1 Averting Farmageddon
CG2 European Legislation
CG3 Food Business
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Fund balances at 1 April
Exchange movement on opening funds
Fund balances at 31 March		 10
15
15		 2,492,492
1,312,816
1,380,886
8,367,390
(33,427)
659,647
8,211,150
4,302
8,875,099		 516,539
1,230,480
1,513,661
3,260,680		 3,009,031
2,543,296
2,894,547
11,628,070
(33,427)
2,367,620
10,331,371
4,302
12,703,293
-
1,707,973
2,120,221

20 Comparative 2021-22 funds

20 Comparative 2021-22 funds 20 Comparative 2021-22 funds 20 Comparative 2021-22 funds
Balance
at 1 April
2021
Movement in funds Gains/
(losses)		 Exchange
movements
on opening
funds

Balance as
at 31
March 2022
Income Expenditure
£ £ £ £ £ £
Restricted Funds
Labelling
Farm Animal Welfare Forum
Fish Programme
China Programme
BBFAW
End the Cage Age
The Alliance to Save Our Antibiotics
Antiobiotics: Antimicrobial Resistance
Beyond Factory Farming
Brussels offce
US Programme
UK Food Business
Live Transport
Protein Diversifcation 2525
Farm Animals Asia: Funding the Futur
Asia Food Business
UK Programme
Other Restricted funds
Total Restricted funds
Unrestricted Funds
Designated funds:
Completion of agreed projects
and activities
General funds
Total Unrestricted funds
Total funds*		 5,966
99,495
303,629
493,836
6,896
-
81,886

-
78,904
-
-
186,825
-
-
e 422,360
440,424
-
-
2,120,221








1,512,675
105,832
2,148,010
138,275
13,636
32,987
22,727
705,462
40,143
6,140
86,538
126,030
-
23,124
7,074
4,968,653		 (5,966)
(12,414)
(482,280)
(427,031)
(101,191)
(690,243)
(109,646)
(13,636)
(102,800)
(22,727)
(705,462)
(71,989)
(6,140)
(86,538)
(270,969)
(121,450)
(23,124)
(7,074)
(3,260,680)		 -
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-

















-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 -
87,081
1,334,024
66,805
11,537
1,457,767
110,515
-
9,091
-
-
154,979
-
-
277,421
318,974
-
-
3,828,194
-
466,805 (338,000)
-		 -
4,302
4,302
4,302		 486,805
8,388,294
8,875,099
12,703,293
8,593,659
9,060,464
14,029,117		 (8,029,390)
(8,367,390)
(11,628,070)

21 Comparative 2021-22 analysis of net assets between funds

Unrestricted
funds		 Unrestricted
funds		 Designated funds Designated funds Restricted funds Restricted funds Total
General funds
£ £ £ £
Fund balances at 31 March 2022 are repr esented by:
Tangible fxed assets
Investments
Cash investments
Current assets
Creditors: amounts falling due
within one year
Creditors: amounts falling due
after more than one year		 -
3,817,455
-
5,792,445
(1,211,664)
(9,942)
8,388,294		 -
-
-
486,805
-
-
486,805		 -
-
2,087,081
5,904,536
884,842
884,842
856,271
7,135,521
-
(1,211,664)
-
(9,942)
3,828,194
12,703,293

Compassion in World Farming International River Court, Mill Lane, Godalming, Surrey, GU7 1EZ, UK

HOW YOU CAN HELP END FACTORY FARMING WORLDWIDE

To find out more about our work, how to get involved or to fund our programmes:

VISIT CIWF.ORG Tel +44 (0) 1483 521 950

(Monday to Friday, 9am – 5pm)

Email: supporters@ciwf.org

~~4~~