2020-12-31-accounts

FOUR PAWS UK Annual Report and Financial Statements 31 Oècèmber 2020 Company Regislraliofi Number 584823D IEngl&nd and Walesl Cfvarily R•gi5tr4lion Number

Contents R•ports Reference and administrativè information 2 Trustees. report Independent auditor's report 20 Flnancial stat•ments Statement ol financial activities 24 Balance Sheet 25 Statement of cash flows 26 Principal accounting policies 27 Notès to the financial staternenls 31 FOUR PAWS UK

Reference and •dministr•tiv• inforrnatlon Board of Truste¢s Trustees, who are also directors under company law. who served durin9 the year and up lo the dale ol this report were as follows= Josel Plabigan Peter Davies Gerald Oick (Appointed 25 March 20201 Nicole Schreyer IAppointed 25 March 20201 Luciana D'Abramo IAppoinled 30 March 20211 Prlncipal Staff Brian da Cal IUK Directorl Company S•cr•tary Brian da Cal Address 1st Floor. Can Mezzanine 7-14 Great Dover Street London SEI 4VR Company r•gi$trJtion numb•r 5848230 Charity registration n¢Jmb•r 1118102 Auditor Buzzacotl LLP 130 Wood Street London EC2V 6DL Bank•rs Barclays Bank Manchester City Ollice Business Centre Business Banking Leicesler LE87 2BB HSBC 8usiness eanking City ol London Commercial Centre 60 Queen Victoria Street London EC4N 4TR FOUR PAWS UK

T￿stee5, report 31 December 2020 The Trustees present their report and the financial statements lor the year ended 31 December 2020. which a150 constitutes a directors report. The accounts have been prepared in accordance with the accounting policies set out on pages 27 to 30 of ihe allached acccunts and comply with the Articles ol Association, the Charities Act 2011. Ihe Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordar)ce with the Financial Reporting Standard applicable in the United Kingdom and Republic ol Ireland IFRS 1021. GOVERNANCE, STRUCTURE AND MANAGEMENT Gov•rnanc• Go￿rnIng document The organisation is a charitable company limited by guarantee (Company Registration Numbér 58482301, Incorporated on 15 June 2006 and registered as a charity on 26 February 2007. The company was established under a Memorandum ol A5$0ciation, which established the objects and powers ol the charitable company and is governed by its Articles ol Association. In the event ol the company being wound up members are required to contribute an amount not exceeding 11. Dir•¢¢ors •nd Trusts•s The directors ol the company are also charity Trusteès as defined by the Charitiès Act 2011. Under the requirèmènt ol the Memorandum and Articles ol Association, the directors are elected lo serve lor a fixed term not exceeding three years. renewable by appointment by a resolution ol the Directors. The charitable company has live Trustees listed below. Due to Ihe nature ol the charity's work Trustees need lo possess a Clear, demonstrable allinily lor the objectives ol the charity.. to end animal sullering. Other than this requirement, Tru5tee5 are selected from all walk5 01 life in an ellorl lo maintain a broad mix ol skills within the organisation's management. Trustee Josel Plabigan Peter Davie5 Gerald Dick Nicole Schreyer Lucian3 D'Abramo ointed I resi ned Re-appointed 25 March 2020 Re-appointed 25 March 2020 Appointed 25 March 2020 Appointed 25 March 2020 oinled 30 March 2021 Trustee induction and trnining In the Truslee induction, new Trustees are provided with a copy ol the Governance Manual as well as a copy ol The Essential Trustee. They are required to with the Board Representative5 and others to learn about the work and how FOUR PAWS operates. From time to time, the 8oard invites specialists to make presentations to the Board on matters of importallEe. such as good governance, to ensure that the Trustees are kept abreast ol best practice. FOUR PAWS UK

Trustees. report 31 December 2020 GOVERNANCE. STRUCTURE AND MANAGEMENT Icontinuedl Governance Icontinuedl Siructure anémanagement The Trustees met as a group four times durin9 the year lo 31 December 2020. Their principal responsibilitie5 include determining the overall strategy. policies and direction and are also re5pon5ible lor the governance ol the charity. Day-to-day oper3tions are delegated lo the organisation's stall, overseen by the UK Director. For the year ended 31 December 2020 this consisted of an average ot 18 members ol stall. Rel•tedp•rties FOUR PAWS UK is part DI the wider FOUR PAWS International network with offices in Europe, Africa. Asia, Australia and North America. Every FOUR PAWS ollice is constituted and re9lStEred as a legal entity in thè local country as required 2nd has a licence to usè the FOUR PAWS trademark. The ¢llices Carry out a range of animal welfare and fundraising activities united under one global FOUR PAWS 51rategy. Individual country strategies and plans are developed in CDn5ullation with and approved by the Tru51ee5 01 FOUR PAWS UK. Risk managemenf andinlernal controls The Trustees are responsible lor the ellective management ol risk. including ensuring that internal controls are in place and operating as intended. Our risks are identified and managed in line with the risk management strategy and Ihe orporale risk register is reviewed by thé Tru51ee Board èt each ol Ihèir quarterly meeting5. In addition, the senior management ensures that day lo day risk rnanagemenl proce55es are embedded across the organisalion through the elleclive implemenlalion of policies and procedures. Risks are assessed on the basis ol their likelihood and potential impact, along with the mitl9ation strategies in place to manage them. Our key risks and uncertainties With the exception ot the challenges laced because of the Cgvid-19 pandemic. the Trustee Board considers the following lo be the key risks that FOUR PAWS need5 to locus on: 1. Sustainabl• fundlng a serious reduction in voluntary income could result in a reduced ability to support existing and new projects, including FOUR PAWS Sanctuaries th8t provide perrnanent 5peties appropriate sheller lor rèscued animals. Inadequate funding would also have a delrimenlal impact on driving campaign5 that bring awareness ol animal cruelty issues to the general public. We continue lo identify new ways DI generating income to diversify our funding sources as part ol our current and longer-term planning lor the future. We also continue to set our budgets with a view to focusing on elliciency savings and controlling costs. FOUR PAWS UK

Trnstees. report 31 December 2020 SOVERNANCE, STRUCTURE AND MANAGEMENT Icontinuedl Our key risks and uncertainti•s Icontinuedl 2. Significant impact of changes lo tho regulatory and legislative envlronment including fundraising - Ihe ch3rity Sector has seen increased regulation in recent years in particular with lundraising practices. We monitor our operations to ensure that we remain lully compliant and are able lo continue our fundraisin9 activities within the new regulatlons. 3. Loss of reputation with the gongrèl public and donors as an international or9ani5ation, our reputation is dependent on good practice. A critical impact on our reputation and brand could lead to a significant reduction in our fundraising income. We monitor our communications across the organisaliorb to ensure a consistent message Is delivered. We also implement a process ol due diligence to ensure that external projects with which we are asso¢i8ted. reflect our values and protect our reputation. 4. Appropriate financial re5•rvès we need to maintain our reserves at a level which will enable the organisation lo be responslve to any change5 that may arise Irom new project requirements or a shortfall in fundraising income. We will continue lo review our reserves lo ensure they are appropriale lo meet our future planning needs and to support our risk management, 5. Data Prtsl•ctlon we pay close attention to data protection risks across all ol our activilies to reflect our concern lor aur donors and supporter5 data. Public benefit Under Ihe Charities Act 2011, charity Trusteès have a duty to explain in their Trustees. annual report how they meel the requirement to demonstrate public benefit within the meaning ol the Act. They are also obliged lo explain the charity s achievements, measured by reference lo the charity's aims and lo the objecliYe5 sel by the Trustees. The advancement ol animal welfare is Specified as an adm15sible charitable purpose and 15 taken to include any purpose direcled towards the prevenlion or suppression ol cruelly lo anima15 or the prevention or relief ol sullering by animals. Examples ol the sorts ol charitable purpvse fèlling within this description include= charities promoting kindness and to prevent or supprèss cruelty to animals., animal 5anctuarie5'. the provision ol veterinary care and treatment., charities concerned with the care and re-homing ol animals that are abandoned. mistreated or105t., and FOUR PAWS UK

Trustees. report 31 December 2020 GOVERNANCE. STRUCTURE AND MANAGEMENT Icontinuedl Publie bonellt Icontinuedl feral animal control, e.g. neutering. In accordance with the requirements DI the Charities Act 2011. the Trustees have paid due regard to the Charity Commission's guidance on public benefit when deciding and plannin9 FOUR PAWS activitie5, The sectlQll5 which follow demonstrate how FOUR PAWS met its charitable purpose in 2020 and it5 principal achievements under it5 respective 51ralegic priority area5 01 work. OBJECTIVES AND ACTIVITIES Objects The organisalion's key objective Is lo reach Significant Impact for animals under human influence, SO that.. Wild Anlmals live in the wild without human influence.11 reintroduction to the wild is ntsl possible and living under human inlluence is not avoidable, keeping c¢nditions are meeting species appropriate needs. Companion Anlmals have a good quality ¢1 life in accordance with their own speciesl breed specific needs and rèceive lilètsme care and 9uardianship. Fèrm Animals have a life worth livin9 and receive lifetime care in keeping conditions according lo their social and physical needs. The human diet will focu5 more and more on planl-based food. Animals aff8ct•d In man-made andlor naturals disasters are rescued and cared for. uman and animal welfare is pnsur?d by incieased resilience. Stafl FOUR PAWS aims to pay salaries which arè lair. competitive within the charity sector and proportionate lo the complexity of each role. All roles are evaluated based on agreed. organisalion wide criteria that determine the grade and salary lor each role. The salary ol the highest paid employee was no more than two times the median salary ol the charity. All staff receive ongoing performance mènagemènt and an annual appraisal which highlights how they have contributed lo the achievement ol our objectives and identilies any personal development areas they may have. Di5CU5sion and information sharing are actively encouraged across the FOUR PAWS International network and through use ol MS Teams, which enables us to proactively collaborate. FOUR PAWS UK

Tru8ts88' report 31 December 2020 OBJECTIVES AND ACTIVITIES Ictsntinuedl Kiy manag•m•nt p•rsonn•l Key management personnel are defined as the Trustees and the lollowing Stall members: Director IUKI: Head ESI Finance.. Head ot Programmes.. Head of Cornmunications, and Head ot Fundraising. Their pay 15 Sel in line with the procedure relevant lor all stall discussed above. The VK Directors pay is set and approved by the Board ol Trustees. Volunteers Over the year, three volunteer5 contribLkted approximately two and a half days ol fundraising support. FOUR PAWS would like to take this opportunity to express our gratitude to our volunleers lor their dedication, hard work and support throughout 2020. Equjlity and Dlv•rslty 11 is the policy of FOUR PAWS to respect the diverslty of all of its employees and volunteers and tréat them fairly and equally, regardless ol characteristics such as physical or mental disability. gender. sexual orientation. race. culture, nationality, ethnic origin. religiou5 beliel or age. Environmental action and sustalnabillty FOUR PAWS is committed lo minimisin9 Ihè impact of its activities on the environment. We achieve this by evaluating our operation5 and ensuring that Ihey are as ellicienl as P055ible. We actively prornote recycling internally, virtual cornmunication technology to minimise Iravel and meet all environmental legislation ihat relates lo the charity. Fundraising Growing our income through fundraising is vital to enabling u5 to raise awareness, campaign to relieve the sullering ol animals in need and to promote humane behaviour toward5 animal5. We are tommilled lo working to a best practice framework and do everything possible to meet the needs ol potential supporter5 and protect vulnerable people. Our policy on Vulnerable Persons outlines the steps we have built into our donor care and fundraisin9 training and procedures. to ensure that our lundrai5ing activities always meet or exceed best practice standards in relation to treatin9 vulnerable persons fairly. In particular. we are reglstered with the Fundraising Regulator and conlirrn that we have complièd with the Code ol Fundraising Practice and all relevant data protection laws. We have not identified any instances ol non-complianc8 during the year. FOUR PAWS UK

Trustees. report 31 December 2020 OBJECTIVES AND ACTIVITIES Icontinuedl Fundralsing Icontinuedl As part ol our lundraisiThg activities. FOUR PAWS engages with professional third parties lo act on ils behall. for example to produce and distribute direct mailings. To ensure that the fundraising activities of third partie5 are compliant with regulation and the charity'5 own internal st3ndards, FOUR PAWS approves all third-party cornmLJnication prior lo di51ribution and has set clear guidelines in the agreements made with such parties. We aim to respond to all cornplaints individually and in a limely manner. All complaints inform and inflltence our approach to fundraising. We confirm that during 2020 we did not receive any formal complaints. We are always conscious ol minimising the costs ol our fundraising and benchmark our different fundraising channels to ensure they remain rompetitive. We work hard tD ensure we deliver value lor money in all our charitable activilie5, wcrking c105ely with our programs and campaign teams. Granl making policy FOUR PAWS UK gives grants in line with its charitable and strategic objectives lo partners In the FOUR PAWS Network and to other animal welfare organisalions. These grants are approved by the Trustees. Some grants are made to support long running programmes such as the bear and biy cal 5ancluarie5, the outcorne5 ol which are reviewed at regular periods. ACHIEVEMENTS AND PERFORMANCE IN 2020 Comp•ftlon Animals FOUR PAWS cornpanion animal programme seeks lo addre55 the sullering ol companion animals. This programme is taryeled towards three goals lor each welfare issue experienced by companion animals during their life stages.. Responsible br•edlng and s•lllng.. To drive public sector and legislative change lo achieve better standards tst animal welfare in the breeding and selling ol companion animal5. • Responsible ownership.. To put responsible pel ownership al the heart ot society and adoplion as prerequisite lor acquiring a pet., and Responsible stray animal care.. To achieve responsible stray animal care including the effective prevention and humane marbagement of Stray animals. FOUR PAWS UK

Trustees. report 31 December 2020 ACHIEVEMENTS AND PERFORMANCE IN 2020 Icontinuedl Companion AnimaLs Icontinuedl Ill•g41 Puppy Trad• camp*ign/responsible pet obvnership Background Classified ad sites have become the main sales channel lor ruthles5 puppy breeder5 and Irader5. who use these site5 to sell sick, sullering, underage and mistreated animals to unwitt1ng buyers. For several years. FOUR PAWS has been calling on eBay Inc. and its national entities lo end anonymous trading in pet5 on all it5 classified ad sites by introducing mandatory seller identilicalion. In August 2016. Gumtree in the UK implemented a mandatory paywall lor perstsnal ads. So far. eBay Inc. has failed to adopt a form tsl seller Identity yerilicalion on its pet section anywhere else. KeyAclivilies 2020 In responsè to the global pandemic. we launched the Live Kinder¢ampaign, encouraging the general public to take a look at their own consumer behaviours and make a change lor good. As a result ol various Covid-19 lockdown5, puppy purchases and adoptions increased 5ignilicantly in the UK. In response, we produced numerous inlographics and supporter messages across our channels focusing on responsible pet ownership advice to prevent issues associated with increased working from homè. We also promoted pro- adoption and "think before you click" messaging and highlighted thè risks associated with the illegal puppy trade and animal wèllarelpandemics. We were unable lo conduct any invèstigations in the UK in 2020 and, a5 a result, ceased promotion ol the Slop P(Jppy Traders website. However, there remained rnedia interest in this topic and we secured the inclusion ol FOUR PAWS when press discussed the trend lor pandemic puppies . We also continued to communicale this topic via our social media channels. In terms of public allairs, we provided evidence and welcomed the introduction ol Lucy s law in England, where ihird parties would be banned from selling kittens and puppies. We also contributed to a consultation lo implement this legislation in Wale5, which was successlully announced èarlier this year, This means that anyone wanting to buy or adopt a kitten or puppy aged under Six months will nDW need to deal directly with the breeder or animal rehoming centre, rather than a pet shop or cornmercial dealer. FOUR PAWS UK

Trust898' report 31 December 2020 ACHIEVEMENTS AND PERFORMANCE IN 2020 Icontinuedl Companion Anima15 Icontinuedl Ending th• Dog and Cat M•at frad• campaign 8ackgroun& The trade in dogs and cats lor their meat presents horrific cruelty lo an estimated 30 million animals per year globally. and it is growing. FOUR PAWS is campai9ning to help end this barbaric trade in Southeast Asia Icambodia, Indonesia. Vietnaml. The UK is nation ol animal lover5 and we believe that we can mobilise thousands of supporters to help achieve our objectives and end this barbaric trade through education. political and corporate lobbying as well as lundrai5ing. By educating the public about this major animal welfare concern. we hope lo raise funds to support the campaign. We also aim to influence government and the tourism industry to support the call lor an end to the dog and cat meat trade and help us lobby largel countries lo enforce legislation lo ban the consumption ol dog and cal meal in these countries. Thi5 will reduce the number ol dogs and cats enlefing the trade. experiencing sullering and a Cruel death. KeyAclivifies 3LI20 In 2020, we continued lo raise awareness ol the issue ol the dog and cal meat trade and highlighted the "Victims ol the Trade aspect to the campaign. We also promoted the campaign petition. which our supporters in the UK contributed over 120.000 signatures towards the global. one million total achieved at the end 012020, We secured media coverage with 9lobal reach to raise awarenes5 lor this topic. Our reporting during the year included thè evolution ol the dog and cat meat trade adjusting lo Covid-19 restrictions and the emergence of a delivery model. We also reported on the ban on dog meat consumption in Siem Reap province, as well a5 slaughlerhou5e closures and the association between Arsenal Football club and Ganzberg brewery that promotes Its beer alongside the consumption ol dog meat. Our team were able to sècure impressive high-profile stjpport lor the campai9n, from singers Sia and Tom Grennan and household names such as Marlin and Shirlie Kemp. These celebrities used their social media channels Iinstagram and Twitterl to prompte this campaign and urge their followers to sign thè petition. We also brought on board several social media influencers and blogyer5 who shared our content acr055 their own channels throu9hout the yèar. By thè Ènd 012020, eight UK tour operators had pledged their support tor the campaign, with two working with us to develop more intensive animal-lriendly travel policies a5 a result. FOUR PAWS UK 10

TfU8tee8' report 31 December 2020 ACHIEVEMENTS AND PERFORMANCE IN 2020 Icontinuedl Companion Anlm•ls Icontinuedl Ending the Dog and CatMea¢ Trade campaign Icon¢inuedJ KeyActivities 2020 Icontinuédl We have a150 had initial discussions lo develop a member template lor AITO IAssociation ol Independent Tour Operatorsl. In addition, the British embassies in Cambodia, Vietnam and Indonesia expressed support lor and engaged with our campaign. On reaching one million signatures lor the 009 2nd Cat Meat Trade petition in Oecember. FOUR PAWS wrote lo the polilical leaders ol those countries calling again lor an end to the trade. The Brit15h Embassy in Indonesia amplified our messaging by forwarding the letter from FOUR PAWS lo the ministries ol Health and Agriculture. In Vietnam, the British Embassy did the same by forwarding thE letler to the Hanoi People's Committee and the HCMC Food Safety Management Authority and in Cambodia. the British Embassy forwarded the letter to thè Minister ol A9riculture and Director-General ol the Genpral Directorate ol Animal Health and Production. Farm Anima M*k• FoodKinderlloodprocur•m•ntJcamp•ign/Clim•te Change Sackground FOUR PAWS has been working on an international campaign on the public procurement ol anim31 products. The campaign is being developed in Austria, Germany, Switzerland and the UK. In the UK, our research has Shown the lack ol legal requirernents lor animal wellare in public procurement processes. In England, the Government Buying Standards IGBSI have to be applied by the cenlral government procurers directly or through their catering contractors. However, local authorities and schoo15 are only encouraged to apply these standards. so there is currèntly no legal Irarnework that prescribes standards lor meals within the UK educalion sector. In addition, there Is a lack ol transparency when it comes to the amount ol taxpayers rnoney allotted to public procurement processes. Our aim is to work with public institutions lo encourage them to improve their animal welfare standards when dealing with tood procureTnent and Implement a food policy that integrates higher animal welfare Standards and meal reduction aspects in order to combat the global climate emergency. KeyAclivitie5 2020 In the early part o1202D, we paused the Make Food Kinder campaign as local authority lot)bying became unviable during the Covid-19 pandemic. However, we were able lo resume communication5 in September as the world adjusted to a different way of working. We had positive discus5i0ns wilh catering company Vertas, as well as Nottingham City council to secure pledges. By the end of the year. our petition had achieved 24,635 signatures. FOUR PAWS UK 11

Tru8tsM' report 31 December 2020 ACHIEVEMENTS AND PERFORMANCE IN 2020 lcontinuedl Farm Animals Icontinuedl Make FoodKindorllo¢idprocurementJ camp&lgn/ciimate Change Icontinuedj KeyActivities 2920 Iconlinuedj We also continued to Work as parl ol the Eating 8ettercoalition callin9 lor 50% reduction in meat and dairy consurnption in the UK by 2030, and lor a transition to 'better meat and dairy as standard. Early in the yèar. we lobbied supermarkets in respect ol their buffalo mozzarella standard5. However, this achieved a minimum response with the emergence ol the Covid- 19 pandemic. We look the decision lo pause our lobbyin9 actions In consideration of the critical role supermarkets were performing at this time. Wear it Kindcampaign/FurFr•e Bntainrnool wlth 4 Butt BJckground FOUR PAWS was founded on the campaign lo end the Sale and farming ol animals lor lur. Sincè then, we have become experts on the issue ol anirnal welfare in the textile indv51ry and have already created change lor millions ol animals. In 2018. we succe551ully convinced numerou5 retailers lo sign up to Ihe Responsible Down Standard. We are also parl ol the fur Free Britain coalition to end the sale and import ol lur into the UK (where lur larming has been banned Since 20001. With the introduction ol the Wtrol with a Butt and Weor it Kind campaigns. we decided lo combine the different textile issues under the umbrella campaign ol Wear It Kind. with four key locus areas.. down feathers. fine wools lincluding mulesingl, exotic leather and lur. KeyAcliwitie5 2920 In 2020, we launched the Wear It Kind campaign and began communicating a range ot textile issues lo our supporters. Through thè creation ol blogs, we addressèd thè introduction ol Wear It Kind to explain the issue and outline the alternatives to mulesin9. angora and exotics skins. WE also raised awareness via Facebook and Twiller and brought attention to relevant news stories such as the Covid-lg cases in lur farms. We also produced a pocket-sized buying 9uidè to Wear it Kind and distributed this to Ihe public lor them to refer lo when shopping. The aim is to help encourage greater consumer awarene55 01 the textiles they purchase and to check labels and sourcing before buying. We promoted our Ivool wilh a 8ufi campaign under the umbrella ol Wear it Kindand have 50 lar secured 38,501 signature5 lor our mulesing petition. We supported Fur Free Brilain throughout the year and participated in numerous demonstrations, as well as mobilising our SLJpporters via social media. Over 47.000 signatures have been secured so lar and the coalition is a150 close to reaching one million in total. FOUR PAWS UK 12

Trustees. report 31 December 2020 ACHIEVEMENTS AND PERFORMANCE IN 2020 Icontinuedl Farm AnimaLs Iconlinuedl W•arit Kind ¢amp•ign/FurFr•• 8n'talnhVool wi'th J Butt Iconlinuedj KeyAcliwifies 2020 Iconlinuedj In addition, we targeted international fashion company, Madeleine. which also sells in the UK, and mobilised over 4,000 British Supporters to write letter5. using our online action tool. to leading brands demanding a ban on lur. Wild Animals Tlger frade c4mpJlgn/Wlldl/le trade 83ckground In the 20th century, the world lost over 90% of its wild tigers and there are only an estimated 3,900 tigers lell in the wild. While international trade in wild tigers is banned thrtsugh listing on Appendix l of CITES. the trade In captive bred tigers is still allowed and continues to take place around the globe. Unlorlunately, legal trade can easily pose a5 a cover lor illegal trade and contributè to an Increased demand lor tiger parts and producls. Our inve51igations have revealed that illegal tiger product5 are not only traded in Asia bul also here in Europe. Between 1999 and 2016. 1,&12 liger5 were legally exported from the EU lo non-EU counlries. During the same peried, 8.278 illegal tiger prtsducts were confiscated in the EU. All seizures are assumed to represenl only 10% 01 the lolal actually smuggled. KeyAcfivilies 2020 During the year we promoted the Tiger Malia documentary and petition. achieving 44,057 signatures so lar. We also contacted BIAZA (British and Irish Association ol Zoos and Aquariumsl to report a Brilish zoo regarding a breach in Iheir standards whère two tiger cubs had been imported and allowed physical interactlOn5 Wlth the public. BIAZA sanctioned this institution following oltr evidence and announced that they will review their animal inleraclion policy. In adéilion to sharing stories and carnpaign updates with our supporters across social media IFacebook. Twitter and In5tagraml, wo achievèd coverage in the Oaily Mirror ol our rescue ol Iwo tlgers. Jill and Sahib. from Manuel Wei5heit Circus in Germany where they had previously spent mosl ol their lives perlorming. We also obtained coverage in The Times lor our FOUR PAWS report investigating the captive tiger trade. In response to the pandemic, we joined the coalition lo End the Global Wildlile Trade alongside several animal welfare charities including World Arnimal Proteclion. The coalition was calling on the UK Government to Secure a global wildlife trade ban, raising this issue at the G20 summit, and also commit to ènding the import and export ol wild animals and wild anirnal products into the UK. During the year, Ihe c031ition secured mass edia coverage lor this topic and in September we delivered over 165.000 signalures at 10 Downing Street. FOUR PAWS UK 13

Trustees. report 31 December 2020 ACHIEVEMENTS AND PERFORMANCE IN 2020 Icontinuedl Wild Animals Iconlinuedl Ruthless Tounsm campaignmildlilo in ent•rtainm•nt Background From festivals to zoos, in circuses or for 5eltie5. acr055 Europe. animals are sullering for our entertainment. Few tourists are aware thal these anirnals have not adapted to be rovnd humans but are usually Sedated or psychologically 'bealen down to the point of submission. They gD back to small cages. where they spend the rest ol their lives. with no access lo proper food. nature or even light. FOUR PAWS identified tourists as the creators of the demand for these kinds of experiences and as a result. our focus has been to change consumer behaviour. KeyActiwitie5 2020 During the year we launched our fravel Kinb campai9n which focused on advice, in the formal ol 'top tips., lor travellèrs to eliminate animal cruelty from their holidays. 11 covered a range ol wild animal issues, but also addressed domesticated and community animals. To dale, we have worked with two travel companies lo develop their own animal- triendly travel policies and have had di5CU55ions lo develop a member template lor the ALTO IAssociation ol Independent Tour Operalor51. Rescue Mission Kaa¥an. the Eleph•nl In November, a team ol international vets from FOUR PAWS. in collaboration with Free Ihè Wild, successfully rèlocated an elephant named Kaavan from an inadequate enclosure of the Marghazar Zoo in Islamabad, Pakistan. where he had spent over thirty years. The preparation, training and Iran5porlalion ol Kaavan to a species appropriate sanctuary in Cambodia featured in the One Show on BBCI and wa5 also covered extensively on the BBC news website. Our Head ol Communications lor Four Paws UK joined the veterinary tèam in Pakistan to lead on our media coverage and raise awareness ol this vital rescue mission. Or8ngUt•ns In May, our FOUR PAWS orangutan sanctuary in Borneo was featured in the BBC1 documentary -Pnin8tes" This highlighted the rehabililation ol orphanèd baby orangutans. where they are taught survival skills. such as foraging lor food, building nests and navigatiny the lore51 canopy before being reintroduced into the wild. FINANCIAL REVIEW Income for Ihe year was £3,768k, being £1,119k higher than last year. De5pile the challenging economic climate due to Covid-19 and the financial ellect ol this on our donors and supporters. we saw significant growth 0137% in our voluntary donations bringing in an additional 1695k. Through our investment in our ORTV advertising, we recruited new donors and increased our regular giving income by 63% to bring in E946k to 5UPPOrt our diversification and future sustainability ol our income streams. FOUR PAWS UK 14

TN$tees' report 31 December 2020 FINANCIAL REVIEW Icontinuedl Income from our direct mail cash appeals grew by 6% contributing £729k. reflecting the strong response lo our campaigns. in particular o¢Jr rescue mission ol Kaavan the elephant from Marghazar Zoo in Islarnabad, Pakistan and our Ending the Dog and Gal Meat frade in South East A51a. Regular giving ollline also grew by 27% to bring In £361 k reflecting the investmernt in our Oirect Response TV to acquire new donors and the successful pertormance DI our new advert 'baby bear- launched in 2018. We a150 achieved substantial growth in our online income. brin9ing in 1624k. an increase 01 82% from the prior year. Our digital programme wa5 responsible lor 42% 01 our individual giving Income. with 60% of this being received via mobile device5, which has hi- lighted our need to further develop tailored and mobile responsive content. Legacy income increased by C34Ok144%1 and grant income also increased by C62k116%1 primarily supporting the Dog and Cal Meat Trade campaign activities in South East Asia. Total expenditure increased by £572k, including a £144k increase in the cost ol raising funds as a result ol our investment in DRTV. To mitigate the possible impact ol Covid-19 on our net income, we took proactive steps early in the year to reduce our Direct Mail fundraising costs and brought our data and creative aclivilie5 in-house. We also launched four telemarketing campai9ns to diversify recruilrnenl of new regular givers and to strengthen this income 51ream. The year finished with a net surplus of É353k. compared lo a net deficit of £194k in 2019. We are showing unrestricted funds of £790k at 31 December 202012019 . 1424kl. There was no balance within restricted lund5 al 31 December 202012019 - £13kl. Investment powers and policy As requirèd in its Memorand¢Jm, FOUR PAWS has the power to invest monies not immediately required lor its purposes in or upon such invèstmènts that may be thought lit. All 5urplu5 funds are held in interest bearing accounts. Our first priority continues to be the security and availability ol our funds and we hold these with UK institutions with strong credit ratings. R•ser¥es policy FOUR PAWS may hold the following categories ol financial re5erves'. unrestricted reserves funds generated by donors who do not stipulate how the income should be 5penl.. and restricted reserves the donors. funds lo be applied toward5 the specific purposelsl intended by The Trustees policy 15 to Ensure that unrestricted funds are expended as soon as Possible. while guaranteeing that resources are used efleclively. FOUR PAWS UK 15

Trust88s' roport 31 December 2020 FINANCIAL REVIEW Icontinuedl Reserves policy Iconlinuedl It Is also the Trustees intention lo hold sullicient reserves lo cover any temporary shortfall in income. unlore5een rise in spending requirements or other financial contingency 50 that the charity can continue lo operate at any time, provide funding to partners and also ensure the continuity ol committed programme work. Each year the Trustees consider the appropriate level of unrestricled reserves. They review FOUR PAWS UK'5 requirernen15 and consider the likelihood ol these financial ontingencie5 and the impact they might have. The target level ol these reserves wa5 rèviewed during 2020 and has now been sel as 6 month's opèrating costs. ThÈ unrestricted reserve5 at 310ecernber 2020 stood at £790k12019.. £42&kl an increase 01 £366k against the previous year. Alter excluding the nel book value ot the tangible fixed assets. the free reserves are É776k. This has exceeded the target sel by the Trustees. We will use the surplus funds from this year to support FOUR PAWS projects globally during 2021. Assessment of goiny concern The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these linancial slalements. The trusteès havè made this asse5srnenl in respect to a period ol one year from the dale ol approval ol these tinancial stalement5 and have a reasonable expectation that the charily has adequate resources to continue in operational existence lor Ihe foresèeable future. The most significant areas ol judgement that allect items in the accounts are detailed In the accounting policy regarding critical accDunting èstimates and areas ol judgement. In addition to thè above. the lull impact lollDwing thè emèrgence of the global coronavirus pandemic is still unknown. 11 is therefore not currently possible to evaluate all the potential implications lor the charity's activilies, beneficiaries, funder5, 5upplier5 and the wider economy. As set out in the accounting policies under going concern, and in the plans lor luturè periods section below, the tru5tee5 have considered the impact ol the pandemic Dn the charity and have concluded that although there may be Some nègative consequences, it is appropriate lor the charity to continue to prepare ils accounts on the going concern basis. PLANS FOR FUTURE PERIODS FOUR PAWS. as parl DI the wider FOUR PAWS International network lor animal welfare. has signed up to a long-term strate9ic direction lo 2025, which lay5 Out the core activities that are covered by our organisalional signature REVEAL-RESCUE-PROTECT.. REVEALING means: • Exposing poor living conditions. animal abuse. and the perpetrators through inve5tigation5, making individual suffering visible in order lo tell the story ol abuse and reach the hearts ol people. FOUR PAWS UK 16

Tn•steeJ' report 31 December 2020 PLANS FOR FUTURE PERIODS Icontinuedl • Raising awareness through communication. campaigTh5, and educational work lo create empathy. Wè change the perception ol animals and consurner behaviour towards anirnal-friendly 5hoppin9 choices. • We identify pressure poin15 10 shift power in favour ol animal welfare. We change Industry and legislation - moving the one to take the other one lorward. The 501ulions we oller are sustainable and based on ethical considerations as well as the Precautionary Principle. RESCUING m•ans: • Identilyirbg situations where animals are in urgent need and saving them in order lo end their suflering. Our rescue mission5 include First Aid. Medical Help, and Food and Water Provision. • Taking action by idenlilying drivers ¢1 change. campaigning to end the sullering. and changing consumer behaviour. PROTECTING means: • Building and managing sanctuaries so that we can provide species-appropriate environmènts lor our rescue animals. FOUR PAWS sanctuaries serve as educational hubs to r8ise awareness lor animal wellare and species-specific needs. • Providing stray animal care to help protect Ihem Irom inhumane treatment and living conditions and co-operating with shelters to provide care lor animals in need and il possible, to find them responsible homes. • Oelining, implementing. monitoring, and further developing our animal welfare quality standards according lo the late51 scientific knowledge. This applies to all our lacilities. campaigns. missions, and projects. Creating sustainable change by campaignin9 for industry commitments and legislative changes to protect animals during every sla9e ol their lives. • Driving change lor more animal-friendly consumer behaviour. • Safely of stall, visltors, and anirT7als is of the utmost priority in our animal wellare proiects and aclivities. Lookin9 aheèd to 2021 Next year, we will Support and implemenl the international programme priorities locally while continuing to actively participate in national coalitions. Our key objettives include.. • We will continue to prorrsote the Oog and Cai Meat frade campaign, mobilising public and high-prolile support and engaging wilh tour operators and political Stakeholders. FOUR PAWS UK 17

Trustees. report 31 December 2020 PLANS FOR FUTURE PERIODS Icontinuedl Looking ahead to 2021 Icontinuedl • We will CDntinue our umbrelta Campaign, Live Kinder, launched in 2020 in response lo the pandemic wilh focused messaging around the need lo change the way we Ireal anima15 worldwide in order lo help prevent the emergence ol new zoanDtic diseases. • We will also explore the connection between meat consumption, factory farming and climate change. * We plan to engage with corporate fashion brands to drive transparency and animal friendly policies in support ol our textiles and consumer-locused campaign, Wear-it- Kind. We will continue to support #FurFreeBriÈain and highlight the issue ol mulesing to stakeholders. • We will engage with supporters lo end the illegal puppy trade and will c¢nlinue to monitor political developments. responding lo any future enquirie5 or government consultations. We plan to re-launch the Slop Puppy fraders website and work with prosecution and investigation consultants to prosecute unscrupulous breeders and report suspected puppy larm5 to Trading Standards within the appropriate local authoritie5. We will a150 rnonilor the irnpacl ol Brexit in lerm5 01 the illegal puppy trade and the ellect ol increased border reslriclions from leaving the EU single market. • We will campaign lo end the liger trade with public communications and awareness and promote the campaign to end ruthless tourism. • We will respond to upcoming ad hoc government consultations such as live transport. and along with coalition partners. monitor the outcome ol our exit from the EU on animal wellare in the UK. • We will a150 continue lo lake proactive steps to diversify our income. We will in¥e51 in new digital tools lo grow our email di5tribulion and will develop a new digital suite lo support our DR TV investment lo recruit new regular givers. We will also explore the viability ol a new DR TV creative in 2021 and develop our engagement strategy that ntegr3le5 fundraising and campaigns lo increase supporter engagement, minirnise attrition and maximise return. We will also develop a new major donor strategy lo improve the major giving engagement funnel and explore additional source5 01 major giving recruitment. STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees Iwho are also directors ot FOUR PAWS UK for the purposes of company lawl are responsible lor preparing the Trustee5 report and financial 51alements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. FOUR PAWS UK 18

Trn8t888' report 310ecember 2020 STATEMENT OF TRUSTEES. RESPONSIBILITIES Icontinuedl Company law iequires the Trustees lo prepare financial statements for each financial year which give a true and lair view ol the slate ol allairs ol the charitable company and ol the incoming resources and application of resources, including the income and expenditure. of the charitable company lor that period. In preparing these financial slalements, the Trustees are required lo.. select suitable accounting policiès and then apply them consistently, observe the methods and principles in the Slalement of Recommended Practice (Accounting and Reporting by Charitiesl Ithe Charities SORPI.. make judgements and estimates that are reasonable and prudent.. slate whether applicable Llnited Kingdom Accounting Standards have been followed. subject to any material departures disclosèd and explained in the linancial statements: and • prepare the financial statements on the going concern basis unless it is inappropriate to presume Ihbl the charitable company will continue in operation. The Trustees are responsible for keeping proper accounlirig records that disclose with reasonable accuracy al any lime the financial position ol the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible lor 5ateguardin9 the assets ol the charitable company and hence lor taking reasonable steps tor the prevention and detection ol fraud and other irregularities. Each ol the Trustees confirms that.. so lar as the Trustee ig aware. there is no relevant audit information ol which the charilable company'5 auditor is unaware.. and • the Trustee has taken all the Steps that helshe Dughl to have taken as a Trustee in order to make himseiilhersell aware ol any relevant audit inlormalion and to establish that the charitable company'5 auditor is aware ol that information. This confirmation is given and should be Inlerprele¢J in accordance with the provisions of 5418 01 the Companies Act 2006. The Trustees are responsible lor the maintenance and Integrity ol the corporate and financial information included on the charitable company's web511e. Legislation in Ihe Uniled Kingdom governing the preparatiDn and di55eminalion ol financial statement5 may diller from legislation in other jurisdictions. By order of the Trustees-. Chair ol Trustees FOUR PAWS UK 19 31 March 2021

Independent audltofs report 31 Decemb8r 2020 Independent auditor's r•port to lh• m•mbers of FOUR PAWS UK Opinion We have audited the financial slalewenls ol FOUR PAWS UK Ithe charitable company'l for the year ended 31 Decernber 2020 which comprise the statement ol financial activities. thÈ balance Sheet, 51alement ol cash flows. the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Acctsunting standards, including Financial Reporting Standard 102 'The FiT)ancial Reporting Standard applicable in the UK and Republic ol Ireland. Iunited Kingdom Generally Accepted Accounting Practicel. In our opinion, the financial 51alements: give a true and lair view of the 51ale ol the charitable cornpany's allairs as at 31 December 2020 and of its income and expenditure lor the year then ended. have been properly prepared in accordance with United Kingdom Generally A¢¢epled Accounting Practice.. and have been prepared in accordance with the requirements ol the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under Ih05e standard5 are further described in the auditor's responsibilities lor the audit ol the linancial statements section of our report. We are independent ol the charitable company in accortjance with the ethical requiremen15 that are relevant lo our audit ol the financial slatements in the UK. including the FRC'S Ethical Standard. and we havè lullilled our other ethical re5ponsibililies in accordance with these requirements. We beliève that Ihe audit Èvidence we have obtained is sullicient and appropriate to pruvide a ba515 IDr our opinion. Concluslons r•latlny to going con¢•rn In auditing the financial 51alemenls, we have concluded that the trustees. use ol thè going concern basis ol accounting in the preparation ol the financial statèments is appropriate. Based on the work we have performed. we have not identilièd any material uncertainties relating to events or Conditions that, individually or collectively, may cast significant doubt on the group s or the charitable parent company'5 ability lo continue as a going concern lor a period ol at least twelve months from when the financial statements are authorisèd lor 155ue. Our responsibilities and the responsibilities ol the trustees with respÈct to going concern are described in the relevant 5ection5 01 thi5 report. Other Informatlon The trustees are re5pon5ible for the other information. The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor s reporl thereon. Our opinion on the financi31 statements doe5 not cover the other inlormatlDn and, except to the exlenl atherwise explicitly stated in our report, we do not express any form ol assurance conclusion Ihereon. FOUR PAWS UK 20

Independent audttorfs report 31 December 2020 OthÈr information Icontinuedl In connection with our audit ol the linanci81 statements. our responsibility 15 to read the other inlormalion 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, 11 we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is material misstalefflenl in the financial statements or a material misstatement ol the other information. It, based on the work we have performed, we conclLJde that there is a material misstatement ol this other information. we are required to report that fact. We have nothing to report in this regard. Opinions on olh•r matters pres¢rib•d by thè Companl•s Act 2006 In our opinion, based on the work undertaken in the course ol the audit.. the information given in the Iruslee5 report, which is also the directors report lor the purposes ol company law and includes the strategic report, for the financial year lor which the financial statements are prepared is conslstent with Ihe financial slalements.. and IhE trustees. report, which is a150 the direetttrs. report lor the purposes ol company law and include5 Ihe strategic report. has been prepared in accordance with applicable legal requirernents. Mall•rs on whl¢h w• ar• r•quired to rnport by excepilon In the light ol the knowledge and understanding ol the charitable company and 115 environment obtained In the course ol the audit. we have not identified material misstatements in the trustees report including the stratègic report. We have nothing lo repvrt in respect of the following matters in relation ¢0 which the Companies Act 2006 requires us lo report lo you il. in our opinion., adequate accounting records have not been kept. or returns adequate lor our audit have not been received from branches not visited by u5,. or the financial slaternenls ère not in agreement with the ac¢ounling records and returns,. or certain disclosures ol trustees remuneration specified by law are not made., or we have not received all ihe information and explanations we require lor our audit.. or the trustees were nDt entitled lo prepare the financial Statements in accordance with the Small companies regime and take advantage ol the small cgmpanies. exemptions in preparing the Iruslees. report and from the requirement to prepare a strategic report. FOUR PAWS UK 21

Independent audltorfs roport 31 December 2020 Responsibilities of trustees As explained rnore lully in the trustees respor15ibilities statement. the trustees Iwho are a150 the director5 01 the charitable company lor the purposes ol company lawl are responsible lor the preparation ol the financial statements and for being satisfied that thèy give a true and fair view, and for such internal control 35 thè trustees determine 15 necessary to enable the preparation DI financial statements that are free from rnalerial mi5Stalement. whether due to fraud or error. In preparin9 the linancial slaternenls, the trustees are responsible lor 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 ol accounting unless the truslees either intend lo liquidale the charitable company or lo cease operations, or have no realistic alternative but to do so. Auditor's r•sponsibililies for th• •4Jdil of th• financial stat•m•nt$ Our obièctives are to obtain reasonable assurance about whether the financial slalements as a whole are free Irom material misstatement. whether due to Iraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance 15 a high level ol a55urance, bul 15 not a guarantee that an audit conducted in accordance with ISAS IUKI will alway5 delecl a material misslalemenl when il exi515. Mi55tatements can arise from fraud or error and are considered material il, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis ol these linancial slatemenls. Irregularities, including fraud, are instances ol non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delecl material misslalemenls in respecl ol irregularities. including Iraud. The extent to which our procedures are capable ol detecting irregularities, including fraud. is detailed below.. We obtained an understanding of the legal and regulatory frameworks applicablè lo the charity and the sector in which il operate5, We d¢lermined that the following laws and regulations were rn05t significant.. Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Rèpurting Standard applicable in the UK and Republic ol Ireland IFRS 1021, Ihe Companie5 Act 2006. thè Charities Act 2011. The Code ol Fundraising Practice, data regulations IGPORI and Safeguarding regulations. We understood how the charity is complying with those legal and regulatory frameworks by making enquiries ol management and those responsible lor legal and compliance procedures. We corroborated our enguiries through our review ol Board minutes. We assessed the 5usceplibilily of the charity's financial statèments to material mi5slaternenl. including how fraud might occur. Audit procedures performed by the engagement team included.. Q Identifying and assessing the design ellectiveness of contro15 in place to prevent and detect fraud.. FOUR PAWS UK 22

Indepèndent •uditoVa report 31 December 2020 Auditor's rospon$ibiliti•s for th• audit of the finan¢lal statements Icontinuedl O Understanding how those charged with governance considered and addressed the potential for override ol controls or other inappropriate influence over the financial reporting process: & Challenging assumptions and judgements made by management in its significant accounting estimates- & Identilying and testing journal entries. in particular any journal entries posted wilh unusual account combinations.. and è Assessing the e¥tent DI compliance with the relevant laws and regulalions as part of our procedures on the relevant financial statement item lo which they relate. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are Irom linancial transactions. the le55 likely il 15 that we would become aware ol non-compliance. Auditing standards also limit ihe audit procedure5 required to identify non-compliance with law5 and regulations to enquiry ol the trustee5 and other management and the inspection ol regulatory and legal correspondence, il any. Material misstaternents that arise due to fraud can be harder lo detect than those that arise from error as they may involve deliberate concealment or collusion. A further descrip.tion of our responsibilities lor the audit ol the Ilnan¢ial statemènts Is located on the Financial Reporting Council, website al www.Irc.org.uklauditorsresponsibilities. This description lorrns part ol our auditor s report. Us• of our report This report Is made solely to the charitable company's members, as a body. in accordance with Chapter 3 01 Parl 16 01 the Companies Act 2006. Our audit work has been (tndertaken so that we might stale lo the charilablp company's members those matter5 we are requirèd to state to Ihern in an auditor's report and lor no other purpose. To the fullest exteril permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the chantable company'5 members as a body. lor our audit work, lor th15 report. or for the opinions we have formed. Catherine Bi5coe (Senior Statutory Audilorl For and on behalf of Buzzacolt LLP, Statutory Auditor 130 Wood Street London EC2V 60L 31 March 2021 FOUR PAWS UK 23

Statement of financial activities (including income and expenditure account) Year to 31 December 2020

Notes	Unrestricted funds £	Restricted funds £	Total funds 2020 £	Unrestricted funds £	Restricted funds £	Revaluation funds £	Total funds 2019 £
Income and expenditure Income from: Donations and legacies 1 Total income Expenditure on: Raising funds Charitable activities . Advocacy for animal welfare and raising awareness . Wild animal programs and campaigns . Companion animals programs and campaigns . Farm animals programs and campaigns Total expenditure 2 Net income (expenditure) and net movement in funds 3 Reconciliation of funds: Total funds brought forward Total funds carried forward 11,13	3,688,272	80,000	3,768,272	2,621,398	27,502	—	2,648,900
	3,688,272	80,000	3,768,272	2,621,398	27,502	—	2,648,900
	1,044,386 1,682,777 109,112 445,946 40,442	— — 62,845 30,000 —	1,044,386 1,682,777 171,957 475,946 40,442	790,494 1,051,729 252,882 602,746 12,502	— — 10,002 12,500 —	110,351 — — — —	900,845 1,051,729 262,884 615,246 12,502
	3,322,663	92,845	3,415,508	2,710,353	22,502	110,351	2,843,206
	365,609 424,018	(12,845) 12,845	352,764 436,863	(88,955) 512,973	5,000 7,845	(110,351) 110,351	(194,306) 631,169
	789,627	—	789,627	424,018	12,845	—	436,863

The charitable company’s activities during the above two financial periods derived from continuing operations.

The charitable company has no recognised gains and losses other than those shown above.

FOUR PAWS UK 24

Balance sheet 31 December 2020 2020 2020 2019 2019 Notes Fixed 4$6015 Intangible 8sse¢s Tangible as5el5 13,785 13.785 15.782 15.782 Curr•nt •96•t$ Debtor5 Cash at bank and in hand 242,830 625.889 878,719 261.094 418,876 679.970 Cr•ditors.' arnounts falling due within one year 1100.8241 1258.8891 N•1 curr•nt 41••t• 777,895 421,081 Cr•dllors: amounts falling due alter more than one year 10 12.0531 N•t •M•ls 789.627 436.863 Thè funds ol th• ch•rlty Revaluation reserve Unrestrlcted funds 12 789,627 424,018 789,627 26,018 Reslrieied lufids 12,845 36,863 789.627 The notes on page5 31 to 39 form part ol the financial statement5. Approved and aulhorised lor issue by Ihe Board Dn and Signed on its behalf by: 31 March 2021 Chair ol Tru ee5 Company reg15tration number 5848230 IEngland and Wale51. FOUR PAWS UK 25

Ststsmfrnt of caeh fl¢)w8 Year to 31 December 2020 2020 2079 Notes Cash inflow from oper•ting a¢tiviti•s 223,386 179.591 Cash ourflow Irom in¥e>ting •cliviti•s 16,3731 110.3271 Increase in cash and c•sh •qulv•l•nts 217,013 119.264 Nota$ to th¢ Stgtem•nt of cash flows for th• year to 31 Dgcfjmbor 2020 A, R•concili•tion of n•t Incom• lexp•ndltur•l to n•t cash Inllow from op•ratin9 activltles 2020 2019 Net lexpendiiurel incorne Depreciation charge Amor115o¢ion charye L05s on disposal ol fixed assets Decrease debiDrs IDecreasel increase in creditors N•t c•sh Inllow from op•r4tlft9 •etlvitl•$ 352,764 8,370 1194,3061 7,112 110,357 916 115,439 140,079 17?,591 18,264 1156,0121 223.386 B. Cash flows from inv•sting 4CtivitleJ 2020 2019 In¥•stlnq 4CtSvltles Payrnents to acquire tangible lixed assets Cash outflow Irom Inv•stlng aetlvltl•$ 16.3731 16.3731 C. Analysis of ¢hang•s In cash In•t debt) At 1 January 2020 At31 Cash D•cemb•r flows 2020 Cash al bank and in hand 418,876 217,013 635,889 FOUR PAWS UK 26

Prlnclpal accountlng polIc￿9 31 December 2020 The principal accounting policies, adopted judgements and key 50urce5 01 e51imalion uncertainty in the prepar&lion ol the financial statements are laid out below.. Basis ot accountin9 The financial slalemenls have been prepared under the historical cost convention with items initially recognised al cost or transaction value unless otherwise 51aled in the relevant accounting policy note151. The linancial staternen15 have been prepared in accordance with Accounting and Reporling by Charities= Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 10211'Charitie5 FRS 102 SORP 2015.1. the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The charity conslilules a public benelil enlily a5 defined by FRS I D2. The accounts are presented in sterling and are rounded to the nearest pound. Crltical accountlng •stim8tes and areas of judgement The principal items in the financial statements where judgements or estirnales have been made are in respect lo: the allocation ol direct mailing campaigns expenditure between fundraising or charitable activities the rnelhod used in the allocation is based on lines of copy in the mailing.. and estimating the future income and expenditure flow5 to enable the trustees to assess the charity's financial position, especially in light ol the Covid-19 pandemic. As set out in these accounting policies under going concern the trustees have considered the impact of the pandemic on the charity and have concluded that although there may be some negative Consequences. It is appropriate lor the charity to continue lo prepare its accoun15 on the gDing concern basis. Going concern The trustees have assessed whether the use ol the going concèrn assumption is appropriate in preparing these linancial statements. The trustees have made this assessment in respect lo a period ol one year from the date ol approval ol rhese financial Statements and have a reasonable expectation that the charity ha5 adequate resources lo continue irh Dperational existence lor the foreseeable future. FOUR PAWS UK 27

Prlnclpal acGountlng pollcles 31 December 2020 Golng concern Icontinuedl Trustees acknowled9e and recognise the potenlial impact of the Covid-19 pandemic on the fundraising income ol FOUR PAWS duè to current economic climate and the financial ellect ol this on our donor5. 5UPPOrters, Partners and other slakeholder5. During 2020, we achieved strong financial pertormancè and in 2021. we have tontinuèd to take proactive steps lo diversify our income. We will invest in new digital tools lo grow our email distribution and will develop a new diyital suite to support our DRTV investment to recruit new regular givers. We will also explore the viability ol a new DRTV creative in 2021 and develop our engagement strategy that integrates fundraising and campaigns to increase supporter engagemenf, minimise allrition and maximise return. Wè will also develop a new major donor strate9y to improve the major giving engagement funnel and explore additional sources ol major giving recruitment, We have reviewed our forecasts lor 2021 and 2022 lor all income 51ream5 and currently do not anticipate that the overall financial position of the charity will be adversely allected. or 115 financial 501vency Ihrealened. The trustees have considered the impact ol the pandemic on the charity and have concluded that although there May be sorne negative consequences. it is appropriate lor the charity to continue to prepare its accounts on the going concern basis. Income Income is recognised in the period in which the charily 15 enlilled lo receipt. the amount can be measured reliably and il 15 probable that the lund5 will be received. Donations are recognised when receivable and the amount can be measured reliably by the charity. In accordance with the Charities SORP IFRS 1021 volunteer lime is not recognised. Legacies are included in the statement ol linancial activities when the charity is entitled to the legacy, the executors have established that there are sullicient surplus assets in the estate to pay the legacy. and any conditigns attached to the legacy are within the control ol the charity. Gills in Kind are included in the 5talemenl ol financial activities a5 the donated service is used by ihe charity. Exp•ndliure and the basis ol apportioning Costs Expenditure is recognised once there is a legal or constructive obligatiot) to make payment to a third party, it is probable that a Iransler ol economic benefi15 will be required in Settlement and the arnount ol the obligation can be measured reliably. All expenditure is accounted lor on an accruals basis. Expendilure is comprised of direct C051s and support costs. Direct costs are allocated to a specific activity. The classification between activities is as follows.. FOUR PAWS UK 28

Prlnclpal accountlng polklee 31 Decemter 2020 Expenditure and the basis of apportioning costs Iconlinuedl Cost5 01 raising lunds comprise the cost5 incurred in fundraising. Fundraisin9 Costs include the cost ol producing publications and ol printing and mailing fundraising materi31, as well a5 the staff cost in these areas and an appropriate allocation ol central ollice costs. b. Costs ol charitable activitie5 include direct expenditure incurred through grants to partners and operational activities, and an appropriate allocatioTh 015UPPOrt costs. A proportion ol literature costs is alloc3tÈd to charitable activities. il il lulfils the following educational criteria.. • it is targeted al beneficiaries or others who can use the information to further FOUR PAWS charitai>le objectives.. • il is inlDrrnalion on which the recipient can act in an informed manner lo further FOUR PAWS purpose5'. and • be related lo other educational activities or objective5 vnderlaken by the Charity. In order lo carry out the primary purpose of the charity il is necessary to provide support in the lorm ol personnel development, financial procedure5, provision ol ollice seryice5 and equipment. and a suitable working environment. Stall costs are allocated based on time spent on an activity and premises and other costs are allocaled based on stall head count and the proportion ol directly allocated Costs. All expenditure is inclusive ol irrecoverable VAT. Governance c051s relate to the costs ol strategic planning. external audit. any legal advice lor the charity's Trustees and all costs ol complying with constitutional and statutory requirements. Debtors Debtors are recogni5ed at the settlement amount. less any provision lor non- recoverability. Prepayments are valued èt the amount prepaid. Debtors have been discounled to the present value of the lulure cash receipt where such discounting is material. Cash at bank •nd in hand Cash at bank and In hand represènts such accounts and instruments that are available on demand or have a maturity tsl less than three fflonths frorn the date ol acquisition. Creditors and provisions Creditors and provisions are recognised when there is arb obligation al the balance sheet date a5 a result ol a past event. it is probable Ihal a Iransler ol economic benelit will be required in setilemenl, and the amount ol the settlement can be estimated reliably. Creditors and provisions are recogni5ed at the amount the charity anticipates it will pay to settle the debt. Credilors have been distounted to the present value ol the lulure cash payment where such discounting is material. FOUR PAWS UK 29

Prlnclpal accountlng pol1cl￿ 31 December 2020 Fund accounting Restricted lunds comprise monies raised for, or their use reslricted to, a specific purpose. or conlributions subject to donor-imposed conditions. General funds represent those monieg which are freely available lor application towards achieving any charitable purpose Ihat falls within the charity s charitable objects. For•l9n curr•ncl•s Assets and liabilities in foreign currencies are translated into sterling at the rates ol exchange ruling at the balance 5heel date. Transactions in foreign currencies are Iran51ated into sterling at the rate ol exchange ruling at the date ol the Iransaction. Exchange dillerences are taken into account it) arriving at the net movemenl in funds. Penslon costs D•llnedcontribufion pension sch•mas The charity operates a defined contribution pension scheme. The amounts charged represent the contributions payable lo the scheme in the year. Employer contribution5 10 the scheme are currently a maximum 015,95% 01 pensionable salary. The charity's staging date lor aulo-enrolment was l January 2017. Tang5ble flxed assets Tangible fixed assets are slated al cost less accumulated depreciation. Depreciation is provided al rates calculated to write oll the cost ol each asset over its expected useful lile. The depreciation rates that are in use are as follows.. Asset Category.. Ollice equipment Computer equipment FixlLsres & litlings Annual rate.. 5 year slrai9hl line 3 year straight line S year straight line Only assets costing £300 or above are capilali5ed. Finan¢• l•asgs A55els obtained under finance leases are capitalised in the balance sheet. These are depreciated over their estimated useful lives or the lease term. whichever is the shortpr. The interest element ol these obligations is charged as an expense in the Statement ol Financial Activities over the relevant period. The capital elernent of the lulure payments is treated a5 a liability. FOUR PAWS UK 30

Notos to th• flnan¢lal $tatem8nts 31 December 2020 1 Donations and legaci•s 2020 2Q)? Total funds UTrr¢strictqd funds Restr5ct8d funds Total Unrestricted fund¥ funds ltsnds Valuntary inCDm• Oonalions 2,500,887 1 $7,791 587.109 436,477 80,000 2,586,887 157,7F9 587,109 436,477 1.866.124 124,279 240,640 374.839 15.516 2.621.398 25.502 2.000 1.891.626 126.279 240.640 374.839 LegJcie5 Granls 2020 TDt41 fvnds 3.688,272 BO.000 3,768,272 27.502 2,648,9DD Gilts in kind received by the charity in the year include the tollowing: 2020 2019 Google Adwords 15.516 15,516 2 Exp•ndliur• Tot•1 cos¢> 2020 DSr•ct coiti Support costi Or•nt• Ch4rllablo actlvltl•s Advocacy IDr animal welfare and raising awa￿ne$S Wild animals programs and campaigns Cornpanion aftimais pro9rams and campaign5 Farm animals prograrn5 and campaigns 94S,512 78,582 619.400 87.845 117.865 5.530 1.682,777 171.957 407.532 35,895 1,467.521 26.017 42.397 4,547 170.339 475.946 40,442 2.371,122 733.262 RJi$ing fundA Staff costs Investment in donor acquisition Other 112,564 390,970 359,810 943,344 112.564 390.970 460,8S2 1.044.386 101,042 101,042 Total •xp•ndltur• 2.410,865 733.262 271.381 3,415,508 FOUR PAWS UK 31

Notes to the flnanclal statgments 31 Decemter 2020 2 Expenditure Icontinuedl Total costs Direct C05t5 Support costs Grants 2019 Charitable activiti•9 Advocacy IDr anirnal welfare and raising awareness Wild animals programs and campai9ns Companion animals proyrarn5 and campaigns Farm animals programs and carnpaigns 852.898 140,396 75,000 110.002 123,831 12.486 1,051.729 262,884 515,485 10,917 1.519,696 12.500 87.261 1,585 225.163 615.246 12,502 1,942,361 197.502 Ralslng lunds Stall costs AffjDrlisalion Investment in donor acquisition Other 162,185 110.351 200,818 375.905 849,259 162,185 200.818 427,491 900.845 51.586 51,586 Total expenditure 2,368,955 197,502 276,749 2.843,206 Analysis olsupport costs Ad¥ac4cy 4nd Total cooti R4iJing funds *war•n•si Wild •nlm•ls C•mp•nlon •nlm•ts Farm •nlm•ls 2020 35,938 23,837 4,8ao 36,4a7 101,042 36,020 2,993 36,454 l.J67 112,7?2 23.837 12,420 122,352 271,381 Premises costs Soyernance Other coi15 4.871 76,974 117,065 405 Z.132 5,530 2.099 3,844 42.397 185 2,995 4,547 and Total costs Raisin9 funds awarenes5 Wild Companion anima15 animals Farm animals 2019 25.886 16.756 3.221 5.7?3 51.586 25.997 4.27P 36.641 333 9J,136 16,756 8,985 157.872 276.7&9 Premises costs Governance Other cost5 3.235 14.599 123.811 533 1.955 48.665 87.261 7.674 12.486 1,5B5 Stall costs are allocated based on time spent on an activity and premises and other costs are allocated based on staff head count and the proportion ol directly allocated costs. FOUR PAWS UK 32

Not08 to thg flnanclal Statements 31 Decembèr 2020 3 Net movement in funds This is stated alter charging.. 2020 2019 Trustees. reimbursed expenses Depreciation Amortisation Auditors rernuneration- audit lee 494 7.112 8.370 12.420 9,000 4 Employ•• •nd kfjy rnanagement r•mun•r•lion Summary Stall costs during the year were a5 lollows.. 2020 2019 Sblaries and wages Social security c0515 Other pension costs 751,081 76,669 32.361 860,111 692,602 71,018 27.253 790.973 The average number ol employees who earned £60,000 per annurn or more lincluding benefits but excluding pension conlribulionsl during the year was a5 follows.. 2020 No. 2019 60.001 E70,000 Stamnumbers The average number ol employees during the year, calculated Dn an average headcounl and lull tirne equivalent basis, was as follows.. H•adcouTht 2020 Full tlm• oqulvalent 2020 2019 2019 Avèr•g• numb•r of •mployees Charitable carnpal9ns and Fundraising Managing and admini51ration Leadership and governance 10 18 18 FOUR PAWS UK 33

Notes to tho flnanclal statements 31 December 2020 4 Employee and k•y m8nèg•m•nt r•mun•ration Iconlinuedl The charity operales a defined contribution stakeholder pension scheme operated by Standard Life Insurance. Stall are auto-enrolled when they are first employed. 2020 2019 The costs ol the scherre to the charity for the year 32,361 32,361 27.25J 27.253 None ot the Trustees received any remuneration in respect ol their services during the year12019 - Enill. During Ihè year no out ol pockèt travÈlliThg expenses werè reimbursed to Trustees12019 - £494 was reimbursed to onè Trusteel. Keymanagementpersonnel Key managernenl personnel are defined a5 the Trustees and the tive member5 01 the senior managernent team. The total employee benefits ol the key rnanagemenl personnel ol the charity were 282.11512019 - £267,4291. 5 T4xatlon FOUR PAWS UK is a registered charity and therefore is not liablè to income lax or corporation on income derived from its charitable activities. as it falls within the various exemptions available to registered charities. 6 Intangiblo Ilx•d ass•ts Donor database Totil 20ZO Valuatlon At 1 January 2020 and 31 Oecember 2020 551.751 551,751 Amgrti••tion Ai 1 January 2019 Charge for the year At 31 December 2020 551,751 551.751 551,751 551.751 Nel book valu•1 At 31 December 2020 At 1 January 2020 The database was revalued internally on 31 December 201&, using the net present value of future cash flows. The historical cost ol the database is £506,833. FOUR PAWS UK 34

Nol•s to the flnjnclal statem•nts 31 December 2020 7 Tangible fixed assfjts Fixtures and Computer equipment equipment Total C05t Al 1 January 2020 Additions Disposals Al 31 Decernber 2020 4.949 2.415 13,6901 3.674 24.158 3,958 2.851 31,958 6.373 13,6901 34,4541 28,116 2.851 D•pr•cialion At l January 2020 Charge for the year DispDSals At 31 Qecember 2020 4.949 362 13,6901 1.621 10.105 7.524 1.122 48 16,176 8,370 13.6901 20.856 17,629 1.606 N•t book valu• At 21 December 2020 2.053 10,487 14,053 1.2&5 1.729 13,785 15.782 At 31 December 2019 8 D•btors and pr?payment 2020 2019 Other debtors Prepaymtnls and a¢cru8d income 12.122 230,708 242.830 15,330 245,764 261,094 9 Cr•ditors- amounts falling due within pne year 2020 2019 Trade creditors Other creditors Accrua15 Grants payable 52.705 48.065 65,&78 175.000 258.889 100,824 10 Creditors: amount5 falling alter more than one year 2020 2019 Financp lease commitments 2.053 2,053 FOUR PAWS UK 36

Notes to the flnanclal ststements 31 December 2020 11 Movements in funds At1 January 2020 At31 Outg01Th9 Dec•mb•r r¢$ourcts 2020 Incomin9 resources Restricted lunds Bile 8ears. Vietnam Fier Zoo, Albania LiDn5 Rock Sanctuary. South Africa Domazhyr 8ear Sanctuary Animal RÈscue Organisation, Cambodia 14obile veterinary service. Chennai Do9 and Cai MÈat Trade slaughter hou5 closure. Cambodia 11,600 245 1.000 25.000 136,6001 12451 11,0001 125.0001 110,0001 110.0001 25,000 ID,000 10,000 10.000 80.000 110.0001 192,8451 12,815 Unr95trlcted lundi General funds 424.018 3,688,272 13,322.6631 424,018 3,688.272 13,322.6631 789,627 789.627 Total lund• 436.863 3.768,272 13,415,508) 789,627 Al I January 2019 A131 Incoming rgsources Outgoing resource5 December 2019 R•>lrl¢t•d funds 51ray Dogs Bile Bears Fier Zoo Lion5rock Cat Sanctuary Thula Thula Wildlife RehabililaliDn Centre 5.000 1.600 265 1.000 7,500 10.000 112.5001 11,600 245 1,000 10,D02 27,502 7,845 122.5021 12,845 Unre$trl¢t•d fund$ Desi9naled fund Dornazhyr Bear Sanctuary Revaluation reserve General funds 100,000 1100,0001 110.351 512.973 623.324 2,521.398 2.621,398 12,610,3531 12.820,7061 424.018 424,018 Tolal funds 631,169 2,648.900 12.843.2061 436.863 FOUR PAWS UK 36

Notes to the flnanclal statements 31 December 2020 11 Movements In funds Icontinuedl Bile Bears We have continued to rescue and rehabilitate A51atic black bears that have been subjected to immense SLJflering on bile bear farms, During the year, we received donations of 25,00012019 - £10,0001 to support the care and rehabilitation ol two bear cubs that had been rescued and are now being cared lor al Ihe FOUR PAWS bear sanctuary at Ninh Binh, in Vietnam. This sanctuary has species-appropriate habitats lor up to 50 bears. including a quarantine slalion and veterinary unit. FIERZOO In 2018 FOUR PAWS led an exposé ol the privately-owned zoolo9ical park in Fier County, Albania, whère a sèverely malnourished lion and other animals. includin9 a zebra, wolf and several deer, wère witnessed locked up in desolate and dirty concrete cages wilhoul water. The animals were sullering Irom a range ol physical and psychological issues caused by their livin9 conditions, improper veterinary care and lack ol an appropriate diet. Following public pressure, the Albanian authorities look action ordering the zoo to be closed and our core International team from FOUR PAWS. comprising veterinarians and 10gistiC5 support stall stepped in immediately to provide urgent vetèrinary care to the animals before transferring them to our species appropriate sanctuaries, Llonsrock 8ig Catsanctuary Four Paws big tat sanctuary, LIONSROCK is a project, which provides an appropriate, lifelong home lor big cats that were kept in inadequate conditions in zoos. circuses or private caplivily. The project includes 52 enclosures on 62 hectares ol land, as well as special enclosures, veterinary clinic and a special care unit. It is currently home to over 100 big cats including lions, leopard5 and tigers. DomazhyrBearS8nctU8ry During the year, FOUR PAWS rescued two brown bear5 from temporary shelter, aller they had been confiscated by authorities from Polrovsk Zoo. near the town of Donetsk. Ukraine. Both bears had endured terrible living conditions in 5Tnall cages al the zoo and alter years ol sulfering our team were able to provide velerinary care and transfer them lo FOUR PAWS Domazhyr Bear Sanctuary in Ukraine. The bears are now ablÈ to live in species appropriate accommodation. Animal R•scu• Oryanisation Cambodia In August. FOUR PAWS rescued 15 dogs from a slaughterhouse that had been active in the Dog and Cat Meal Trade in Kampong Thom, Cambodia. In partnership with NGO Animal Rescue Organisation, Cambodia, we were able to provide hurnane care and accommodation lor these dogs. in addition to lunding kennel relurbishment5 and a feeding programme lor three months lor straylpagoda cats and dogs during the CoYid-19 pandemic. The funding also Ènabled Ihe recruitment ol an outreach assistant lo supporl the Caring lor Community Animals Program, Including the provision ol medical equipmenl and vaccines. FOUR PAVVS UK 37

Notes to the flnanclal statement$ 31 December 2020 11 Movements in funds Icontinuedl Mobile veter1naryser￿¢e. Chennai FOUR PAWS has been an active cooperation partner ol the Blue Cross ol India IBCII lor almost 10 years. Duiing the year, we received donations to fund the costs of two veterinarians in the mobile clinic in Chennai, to provide Services for sick and Injured streèt animals or animals in dislress. Dog and C•f Meat Tr•de slaugh¢erhovs• closure. Cambodl In August. FOUR PAWS rescued 15 dogs from a slaughterhouse that had been active in the Do9 and Cal Meal Trade in Karnpong Thom, Cambodia. The closure followed a landmark ban on dog rneal, the first ol ils kind in Cambodia. by the Siem Reap government. An estimated three million do95. including stolen pets, are slaughtered for their meat in Cambodia every year. The now-closed slau9hlerhouse killed up lo 3.000 dogs every year. mosl trallicked from Siern Reap, and served as the large51 dog meal supplier in the area. Due to its Strategic location between Siem Reap and Phnom Penh, thè closure will sèverely impact the supply ol dog meat into neighbouring provinces and the capital. taking eflect beyond ils immediale area. During the closure. FOUR PAWS rescued all 15 dogs on-site that were awaiting slaughter and Iran5p¢rted them to our local partner charity "Animal Rescue Cambodia" There the dogs recoived immediate medical treatment and will be cared lor until they lind lovin9, adoptive htsmes. 12 R•valu•tlon r•serv• 2020 2019 Rpvaluation rES?rv8 brought forward Amortisation charge durin9 Ihe year Revaluation reseNe carried forward 170.351 13 Analysis of net assets between lunds Total 202Q R•strlcl•d Unr•¥trict•d Tangible assets Current 355ets 13.785 13.785 878.719 878.719 1100,8241 1100.8241 12,0531 12.0531 789,627 789,627 Liabilities due in more Ihan one year FOUR PAWS UK 38

Notss to the flnanclal ststements 31 December 2020 13 Analysis of net assets b•twfj•n funds Icontinuedl Total 2019 Restricted Unrestricted Intangiblè assets Tèngible assets Current assets 15.782 667.125 1258.8891 424,018 15,782 679.970 1258.8891 36.863 12,e45 12,845 14 Transactions wlth Truste•s and r•lated party transactlons None ol the Trustees received any payments In 2020 12019 payments lotalling 11941 as reimbursements lor travel cost5. one Trustea received No other remunerations or expenses were paid lo the Trustees or persons related io them. FOUR PAWS Is part ol the wider VIER PFOTEN International network with offices in Europe, Africa. Australia and North Amèrica. Every FOUR PAWS ollice is constituted an registered as a legal entity in the local country ès required and ha5 a licence to use the FOUR PAWS trademark. The ollices carry out a range ol animal welfare and fundraising activities united under one global FOUR PAWS Strategy. Individual country strategies and pl8n5 are developed in consultation with and approved by the Trustees ol FOUR PAWS UK. One ol the UK Trustees was also in a Key Mana9èment posilion al VIER PFOTEN International.. Josel Plabigan, Chief Finance Otlicer, and Chief Executive Officer Ilrom January 20201. FOUR PAWS UK'S IT support / network is provided by VIER PFOTEN International. We also report on HR issues lo Personnel at VIER PFOTEN Internatiorial, tjuring the year. payments lolalling £69&,861 12019 £177.7011 were made lo VIER PFOTEN International and grants of £436.478 were received12019 _ £374,3891. There were no other related party transactions in the year to 31 December 2020. FOUR PAWS UK 39