FOUR PAWS UK Annual Report and Financial Statements 31 December 2021 Cofflpany Regislralion NumbDr 5848220 (England and Wale¥l Charity Flegislralion Number Contents Reports Reference and administrative information 2 Trustees. report Independent auditor's rèport 22 FinanciaL statemonts Statement of financial activities 26 Balance sheet 27 Statement ol cash flows 28 Principal accountin9 policies Notes to the tinancial slalemenls 29 33 FOUR PAWS UK Reference and admlnl8trdtlve inforniatl¢)n Board of Trustees Trustees. who are also directors under company law. who served during the year and up lo the dale ol this report wère a5 follows.. Josèf Plabigan Peter Davies Iresigned 31 December 20211 Gerald Dick Nicole Schreyer Luciana D'Abramo IAppointed 30 March 20211 Prln¢ipal Staff Brian da Cal IUK Direclorl (resigned 22 October 20211 Sonul Badiani-Hammenl (UK Direclorl lappointed 10 November 20211 Brian da Cal Iresigned 10 November 20211 Sonul Badiani-Hamment lappoinled l O November 20211 Company Secretary Addr•ss 151 Floor, Can Mezzanine 7-14 Great Dover Sireel London SE14YR Company registration numb•r 5848230 Charity registration number 1118102 Audilor Buzzacolt LLP 130 Wood Street London EC2V 6DL Bankers Barclays Bank Manchester City Office Business Centre Business Banking Leicester LE87 2BB HSBC Business 8anking City ol London Commercial Centre 60 Queen Victoria Street London EC4N 4TR FOUR PAWS UK T(u8tee8' report 310ecemtser 2021 The Trustees present their report and the financial 51alemer)ts lor the year ended 31 December 2021, which also conslitules a directors report. The accounts have beer) prepared in accordance with the accounting policies sel out on pages 29 10 32 01 the attached accounts and comply with the Articles ol Association, the Charities A¢1 2011. the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic ol Ireland IFRS 1021. GOVERNANCE. STRUCTURE AND MANAGEMENT Governanca Governing do¢um•nt The organi5alion is a charitable company lirnited by guarantee Icornpany Registration Number 58482301. incorporated on 15 June 2006, and registered as a charity on 26 February 2007. The company was established under a Memorandum ol Association. which established the object5 and powers of the charitable company and is governed by 115 Articles ol Association. In the event of the company being wound up rnembers are rèquired lo contribute an amount not exceeding £1. Dir•ctors Jnd Trusl•es The directors of the company are also charity Trustees as defined by the Charitie5 Act 2011. Under the requirement ol the Memorandum and Articles ol Association, the directors are elected to serve lor a fixed term not exceeding three years. renewable by appointment by a resolution of the Directors. At 31 December 2021, the charitable company has four Trustees a5 listed below. Due lo the natu￿ of the charity s work Trustees need to P05se55 a clear. demonstrable Ilinily for the objectives ol the charity.. lo end animal suffering. Other than this requirement. Trustee5 are selected from all walks ol life in an ellorl lo maintain a broad mix ol skills within the organisalion's management. Trustee Josel Plabigan Peter Davies Gerald Dick Nicole Schreyer Luciana O'Abrarno oint•d I resl nod Resigned 31 December 2021 oinled 30 March 2021 Trustee induction and training In the Trustee induction, new Trustees are provided with a copy ol the Governante Manual as well as a copy ol The Essential Trustee. They are required lo meet with the Board Representatives and others lo learn about the work and how FOUR PAWS operates. From time to lime. the Board invites specialists lo make presentations to the Board on matters ol importance. such as good governance, lo ensure that the Trustees are kept abreast ol best practice. FOUR PAWS UK Trnstees. report 31 December 2021 GOVERNANCE, STRUCTURE AND MANAGEMENT Iconlinuedl Governance Iconlinuedl Stnicture and management The Trustees rnet as a group three limes during the year to 31 December 2021. Their principal respon5ibililie5 include determining the overall strategy, policies and direction and are also responsible for the governance ol the charity. Day-to-day operations are delegated to the organisalion's 51all. overseen by the Director UK. For the year ended 31 December 2021 this consisted ol an average 0122 members of stall. R•l*t•dwrtl•s FOUR PAWS UK is part of the wider FOUR PAWS Internalional network with offices in Europe. Africa. Asia. Australia, and North America. Every FOUR PAWS office is consliluted and registered as a legal enlily in the local country a5 required and has a licence to use the FOUR PAWS trademark. The offices carry out a range ol animal welfare and lundraising activitie5 united under one globol FOUR PAWS strategy. Individual country strategies and plans are developed in consullalion with and approved by the Trustees of FOUR PAWS UK. Risk management 8ndintern•l contrnls The Trustees are responsible lor the effective mana9emenl of risk, including ensuring that internal controls are in place and operating as intended. Our risks are idenlilied and managed in line with the risk mana9ement strategy and the corporate risk register is reviewed by the Trustee 8oard al each ol their meetings. In addition. the senior managernenl ensures that day lo day risk management protesses are embedded acros5 the organisation through the elleclive implemenlalion ol policies and procedures. Risks are assessed on the basis ol their likelihood and potential impact. along with the rnitigalion strategies in place to manage them. Our key ri5k5 and uncertainties With the exception ol the challenges faced because of the continuing Covid-19 pandemic, the Tru51ee Board considers the following to be the key ri5k5 that FOUR PAWS need5 to locus on.. 1. Sustaingble funding a serious reduction in voluntary income could result in a reduced ability lo support existing and new projects, including FOUR PAWS Sanctuaries that provide permanent species appropriate shelter lor rescued animals. Inadequate funding would also have a detrimental impact on driving campaigns that bring awareness of animal cruelly issues lo the general public. We continue lo identify new ways ol generating income lo diversify our funding sources as part ol our current and lon9er-term planning for the future. We also continue to sel our budgets with a view to focusing on efficiency savings and controlling costs. FOUR PAWS UK Trustee¥. report 31 December 2021 GOVERNANCE. STRUCTURE ANO MANAGEMENT Icontinuedl Our key risks and uncertainties Iconlinuedl 2. Slgnlflcant Impact of changes to the regulatory and leglslallvo envlronment including fundraising - the charity sector has seen increased regulation in recènt years in particular with fundraising practices. We monitor our operations lo ensure that we remain fully compliant and are able lo continue our fundraising activities within the new regulations. 3. Loss of reputation with the general public and donors as an international organisalion, our reputation is dependent on good practice. A critical impact on our reputation and brand could lead to a Significant reduction in our fundraising incorne. We monitor our communications across the organisalion lo ensure a consistent message is delivered. We also implement a process ol due diligence lo ensure that external projects with which we are a550cialed, reflect our value5. and protect our reputation. Approprlate Ilnanclal r•s•rv•s we need lo maintain our reserves al a level which will enable the or9anisation lo be responsive lo any changes that may arise from new project requirements or a shorllall in fundraising income. We will continue lo review our reserves lo ensure they are appropriate to meet our future planning needs and lo support our risk management. 5. O•t8 Protection we pay close attention lo data protection risks across all of our activities lo relleet our concern lor our donors. and supporters data. Publlc bén•flt Under the Charities Act 2011, charity Trustees have a duly to explain in their Trustees, annual report how they meet the requirement to demonstrate public benefit within the meaning ol the Act. They are also obliged to explain the charity's achievements. measured by reference lo the charity's aims and lo the objectives sel by the Trustees. The advancement of animal welfare is 5pecilied as an admissible charitable purpose and is taken lo include any purpose directed towards the prevention or suppression af cruelly lo animals or the prevention or relief of sullering by animals. Examples ol the $0rt5 of charitable purpose falling within this description include.. charities promoting kindness and to prevent or suppress cruelty to animals., animal sanctuaries., the provision of vetèrinary care and trealmenl-. charitie5 concerneil with the care and re-homing ol animals that are abandoned, mistreated, or lost,. and FOUR PAWS UK Truste￿. report 31 December 2021 GOVERNANCE, STRUCTURE AND MANAGEMENT Iconlinuedl Public benefit Icontinuedl feral animal control, e.g. neutering. In accordance with the requirements ot the Charilies Act 2011. the Trustees have paid due regard lo the Charity Commission's guidance on public benefit when deciding and planning FOUR PAWS activities. The sections which follow demonstrate how FOUR PAWS mel its charitable purpose in 2021 and its principal achievements under its respective strategic priority areas of work. OBJECTIVES AND ACTIVITIES Objects The organisation'5 key objective 15 to reach significant impact lor animals under human influence, so that-. Wild Animals live in the wild without human inlluence. If reintroduction to the wild is not possible and livin9 under human influence is not avoidable, keeping conditions are meeting specie5 appropriate need5. Companion Animals have a good quality ol life in accordance with their own species I breed specific needs and receive lifetime care and guardianship. Farm Animals have a life worth living and receive lifetime care in keeping conditions according lo their social and physical needs. The human diet will locus more and more on plant-based Food. Anlmals affected In man-mad• andlor naturals dlsasters are rescued and cared lor. Human and animal wellare is ensured by increased resilience. Staff FOUR PAWS aims to pay salarie5 which are fair. competitive within the charity sector and proportionate lo the complexity ol each role. All roles are evaluated based on agreed, organisalion wide criteria that determine the grade and salary for each role. The salary of the highest paid employee was no more than two limes the median salary ol the charity. All staff receive ongoing performance management and an annual appraisal which highligh15 how they have contributed lo the achievement ol our objectives and identifie5 any personal development areas they may have. Discussion and information sharing are actively encouraged across the FOUR PAWS International network and through USÈ ol MS Teams. which enables us to proactively collaborale. FOUR PAWS UK Trustees. report 31 December 2021 OBJECTIVES AND ACTIVITIES Icontinuedl Key management personnel Key management personnel are defined as the Trustees and the following staff members: DireclorlUKI.. Head of Finance.. Head of Programmes.. Head of Communications.. and Head of Fundraising. Their pay is set in line with the procedure relevant for all staff discussed above. The UK Directors. pay 15 Set and approved by the 8oard of Trustees. Volunt•ers Due lo ongoing COVIO-19 health & safety toneerns, we decided lo cancel our allendance at lace-to-lace fundraising events this year. As a result. no volunteers were engaged during 2021. Equality and Diversity It is the policy ol FOUR PAWS io respect the diversity of all ol ils employees and volunteers and treat them fairly and equally. regardless ol characteristics such as physical or mental disability, gender, sexual orientation, race. culture. nationality. ethnic origin. religious belief, or age. Environmontal action and su5tainablllty FOUR PAWS is commilled lo minimising the irnpact ol its activities on the environment. We achieve this by evaluating our operations and ensuring that they are as ellicienl as Possible. We actively promote recycling internally, virtual communication technology to minimise travel and meet all environmental legi51alion that relates lo the charity. Fundraising Growing our income through fundraising is vital lo enabling us lo raise awarenes5, eatnpaign to relieve the suffering of anima15 in need and lo promote humane behaviour towards animals. We are committed to working to a best practice framework and do everything possible to meet the needs ol potential supporters and protect vulnerable people. Our policy on Vulnerable Persons outlines the steps we have built into our donor care and fundraising training and procedures, lo ensure that our fundraising activities always meet or exceed best practice Standards in relation lo Irealing vulnerable persons fairly. We are registered with the Fundraising Regulator and confirrn that we have complièd with thè Code of FLJndraisin9 Practicè and 311 rèlevant data protection laws. We have not identified any instances ol non-compliance during the year. FOUR PAWS UK Tru3tee8' report 31 December 2021 OBJECTIVES AND ACTIVITIES Iconlinuedl Fundraising Iconlinuedl As parl of our fundraising aclivilies, FOUR PAWS engages with professional third parties to act on it5 behalf. lor example lo produce and distribute direct mailings. To ensure Ihal the fundraising activities of third parties are compliant with regulation and the charity's own internal standards. FOUR PAWS approve5 all third-party communication prior lo distribution and has set clear guidelines in the agreement5 made with such parties. We aim to respond lo all complaints individually and in a timely manner. All complaints inform and influence our approach lo fundraising. We confirm that during 2021 we did not receive any formal complaints. We are always conscious ol minimising the costs ol our fundraising and benchmark our different fundraising channels lo ensure they remain compelilive. We work hard to ensure we deliver value lor money in all our charitable activities. working closely with our programs and campaign teams. Grant making pollcy FOUR PAWS UK gives grants in line with ils charitable and strategic objectives lo partners in the FOUR PAWS Network and to other animal welfare organisalions. These grants are approved by the Tru51ees. Some grants are made lo support long running programmes such as the bear and big cat sanctuaries. the outcomes ol which are reviewed at regular periods. STRATEGIC REPORT ACHIEVEMENTS AND PERFORMANCE IN 2021 Companion Animals FOUR PAWS companion animal programme seeks lo address the sulfering of companion anirnals. This programme is largeled towards three goals for each welfare issue experienced by companion animals during their life stages.. Rosponslble breedlng and selling.. To drive public sector and legislative change to achieve beller standards gf animal welfare in the breeding and Selling ol cornpanion animals. Responsible ownershlp.. To put responsible pet ownership at the heart of society and adoption as prerequisite lor acquiring a pel.. and Responsible stray animal care.. To achieve responsible stray animal care including the elleclive prevention and humane management ol stray animals. FOUR PAWS UK Tru8tse8' report 31 De￿mber 2021 STRATEGIC REPORT Itontinuedl ACHIEVEMENTS ANO PERFORMANCE IN 2021 Icontinuedl Companlon Anlma15 Iconlinuedl Illegal Puppy frade campaign 8a¢kground Classified ad sites have become the main sales channel for ruthless puppy breeders and traders, who use these siles lo sell sick, sullering. underage and mistreated animals lo unwitting buyers. For several years. FOUR PAWS has been calling on eBay Inc. and its national entities lo end anonymous tradin9 in pets on all ils classified ad sile5 by introducing mandatory seller idenlificalicn. In August 2018, Gumtree in the UK implemented a rnandalory paywall lor personal ads. So lar eBay Inc. has failed to adopt a forrn ol seller identity verilicalion on 115 pel secliori anywhere else. In?pJct andoutcome5 2021 We increased our involvement in the Ille931 Puppy Trade campaign during the year. We launched our online puppy trade reporting tool in April which enabled us to collect hundreds ol public repor15 01 sick and dead puppies. By hiring an investigative consultant and partnering with a prosecution and investigations charity, Animal Protection Services. it has been possible lo use these ta5e reports. in an allempl lo seek justice for the pet owners. We have a150 run numerous puppy trade locus- weeks on our social media channels to raise awareness ol the tricks ol the trade and how people must think before they click when buying a puppy online. We also contributed lo the FQUR PAWS New Model Solution report which we shared with 150 MPS. This led lo some positive direct discussions with interested MPS. Lucy's Law. which bans third party sales of puppies and kittens was also Successfully enacted in Wales and Scotland in 2021. This followed enactment in England's last year. Responslble Pet Ownershlp Background Puppy purchases and adoptions increased significantly in the UK during the last two years due lo the COVID-19 pandemic lockdowns. with people spending more time al home. In the subsequent period where COVID-19 restrictions have been lilled, pel owners working patterns and routines have changed. leading lo pets needing to quickly adjust to being left alone or becoming unwanted. Impact DuÈcome5 2021 During the year we provided a variety ol advice across our social media channels lo promote belter pel treatment during lockdown5 and lo prevent issues arising as pets adjust lo changing routines and working patterns ol their owners. We also provided guidance on responsible pel ownership, addressing tOPlCS such as hol weather and fireworks night. FOUR PAWS UK Truste98' rgport 31 December 2021 STRATEGIC REPORT Iconlinuedl ACHIEVEMENTS AND PERFORMANCE IN 2021 Iconlinuedl Companlon Anlmals Icontinuedl Ending the Dog andcat Meat Tr*de campaign Background The trade in dog5 and cats lor their meat presents horrific cruelly to an eslimaled 30 million animals per year globally, and it is growing. FOUR PAWS is campaigning lo help end this barbaric trade in Southeast Asia (Cambodia, Indonesia, Vielnaml. ThÈ UK is a nation ol animal lovers, and we believe Ihal we can mobilise th9usands of supporters lo help achieve our objectives and end this barbaric trade through education, political and corporate lobbying as well a5 fundraising. By educatin9 the public about this major animal welfare concern, we hope lo raise funds lo support the campaign. We also aim lo influence government and the tourism industry lo support the call lor an end lo the dog and cat meal trade and help us lobby target countries lo enforce legislation lo ban the consumption ol dog and cal meal in these countries. This will reduce the number of do9S and cat5 entering the trade, experiencing sullering and a cruel death. Impact and outcomès 2027 We have successfully engaged with British embassies in Carnbodia. Vietnam and Indonesia and they have helped to raise awareness ¢1 the dog and cal meat trade in addition lo directly comrnunicaling with key government contacts in Southeast Asia lo influence legislative change. In the UK, wè were involved in a video interview with an MP to discu55 the dog and cal meal trade with their consliluenls. We have also continued lo raise awareness of the issue ol the dog and cat meat trade with supporters and the media. This year we used a new tactic, mailing 'Emply collars, campaign pack consisting ol a missing poster and pel collar lo MPS. This action highlighted the number o151olen pe15 who are victims ol the trade in Southeast Asia. We continued lo share our Travel Kind messaging via social media and launched an oath encDura9ing animal-friendly travel which has achieved over 1.000 pledges to date. FOUR PAWS UK 10 Trustees, report 31 December 2021 STRATEGIC REPORT Icontinuedl ACHIEVEMENTS AND PERFORMANCE IN 2021 Icontinuedl Farm AnSmais and Nutrltlon FoodPrncurèment Backgrotsnd FOUR PAWS has continued working on addressing animal welfare in public procurement and national food policy. Our research has shown the lack of legal requirements for animal welfare in public procurement processes. In England, the Government Buying Standards are applied by central government procurers directly or through their catering contractors. However, Local Authorities and schools are only encouraged lo apply these standards, so there is no legal framework that prescribes standards lor meals within the UK education sector. In addition, there is a lack ol transparency when il comes to the amount ol taxpayer5 money allotted to public procurement processes and ultimately sourcing low welfare food lor public inslilulions. 11 15 also unclear how authorities are considering food in climate action plan5. and how they are promotin9 meat reduction as solution to climate change. Our aim is lo work with public institutions to encourage them lo improve Iheir animal welfare standards when dealing with food procurement and implement a tood policy that inlegrales higher animal welfare standards and meal reduction aspects in order lo combat the global climate emergency. Impacl and oulcomes 2021 We continued our work as a member ol the Eating 8etter coalition, which is calling for 50% meal reduction by 2030 in the UK. as well as "better, meat consumption and high welfare products being consumed. We also joined a public procurement task force and engaged with local authorities on the Make Food Kinder campaign. We have also prepared an e-action enabling supporters lo contact their MPS and call tor anirnal welfare and rneal reduction lo be addressed in national food procurernenl. In ddilion, we produced various visual assets lo as5151 local aulhorilie5 make better decisions in food procurement policy by addressing climate change and budget questions that are often raised. FOUR PAWS UK 11 Tru8toe8' report 31 December 2021 STRATEGIC REPORT Iconlinuedl ACHIEVEMENT5 AND PERFORMANCE IN 2021 Icontinuedl Farm Animals and Nutrition Icontinuedl Wearit Kind campaign/FurFree Bn'tainmool ￿th • 8utt Backgroi/nd FOUR PAWS was founded on the campaign lo end the salelfarming ol animals lor lur. Since then. it has become experts on the issue of animal welfare in the textile industry and created change lor millions of animals. In 2018, we successfully convinced numerou5 retailers lo sign up lo the Responsible D¢wn Standard. We are also parl ol the Fur Free Britain coalition lo end the salelimporl of lur into the UK Iwhere fur farming has been banned since 20001. With the introduction ol the Wool with a Butt and Wear il Kind carnpaign5, we have tried lo bring the combined experience and different textile issues under the umbrella ol Wear it Kind. with four key locus areas., down leathers, line wools lincluding mulesed wooll, exotic leather and fur. Impacl gnd outcomes 2021 Under Wear11 Kind, we have directly engaged with several fashion brands including M&S, John Lewis, Next, Primark, Missguided and People Trèe who have either signed our leller ol intent lo phase out mulesed wool from their supply chain or committed lo improving their animal welfare standard5 overall. This year we produced four editions ol FAUX PAWS - a mock magazine that addresses our four key lexlile locus areas, Wlth advertising promoted in major women's magazines Cosmopolitan. Red and Elle. We successfully implemented a new Wear It Kind campaign section on our website. introducing specifically tailored content. As members of the Fur Free Britain coalition, we were one ol the NGOS handing in over one million signatures lo Number l O Oowning Street showing huge support for a lur sales and import ban, lo which we have contributed 52,042 signatures lo dale. We have a150 onlinued lo mobili5e the public against House ol Fraser, one ol a lew British high street department store5 Still selling fur. FOUR PAWS has supported Several Wear it Kind and wool activities including the launch ol the wool brand check. the annual fashion report, ranking and the publication ol the new animal welfare policy guidelines lor the industry. Public mobilisalion was also key a5 thousands of supporters signed the Wear il Kind pledge and our mulesing petition, as well as sharing our content online. FOUR PAWS UK 12 Tru8teg8' report 31 De￿mber 2021 STRATEGIC REPORT Iconlinuedl ACHIEVEMENTS AND PERFORMANCE IN 2021 Icontinuedl Farm Anlma15 and Nutritlon Icontinuedl Policy Work Background As a nation of animal lovers, the UK Government has committed to improving the standard ol animal welfare in farming systems. FOUR PAWS strives lo provide the best evidence and expertise lo decision maker5 to produce elleclive policies lor animal welfare. These policies include addressing laclory farming, cage keeping. live transport and labelling ol animal food products. Impact and oulcoines 2021 We have continued to en9age on national farming policy. Our work includes urging a ban on cages lor farmed animals and feeding into consullalions on live transport. food & animal welfare labelling and various lood and climate strategies across the devolved a55emblies. We have welcomed the arrival ol both the Animal Wellare1Senliencel Bill and the Kept Animals Bill in 2021, that address key issues intluding animal sentience and a ban on live exports. now enshrined in law. Early in 2021, the factory farming government e-pelilion was closed. Prior to ils closure il gained over 30.000 signatures from supporters wanting to help raise awareness of the need for the Government lo make firm meal reduction commilmenls. With over 15.000 people signing the rneat reduction pled9e, and a further 80,000 signing the petition with Proveg calling for Diet Change. not Climate Change at COP26. FOUR PAWS is optimistic lo see an increase in pro-plant-based messaging and commilments. We have also joined the Scollish Food Coalition and are working with partners on the Good Food Nation Bill Wild AnimaLs 8earBile Backgroundèndimpac¢ In 2005, the Vietnamese government look measures against Ihe cruel keeping of bears by banning the sale and possession of bear bile. However. despite this legislation. approximately 330 'bile bear5 remain on about 100 farms. As shown by research conducted by FOUR PAWS in recent years, most ol these bears spend a sad existence in tiny metal cages, h311-starved and dehydrated. Many also suffer from chronic liver and gallbladder disease and Irequenlly develop secondary complications like e.g. liver cancer. The bile farming and extraction practice puts great stress on the physical and mental health ol the bears, which eventually leads lo their death. Inappropriate keeping conditions. diet and exercise depravation contributes lo mobility problems. wa51ed muscles and obesity. Moreover. the unstimulaling environment. the confined space and mistreatment lead to behavioural disorders, often seen in animals in bad captive settings. Due to boredom and escape attempts the bears also often chew on their cage ba15 which result in broken and damaged teeth. Bear bile is Still extracted from many ol them and traded behind closed doars. FOUR PAWS UK 13 Tru¥tees' report 31 December 2021 STRATEGIC REPORT Itontinuedl ACHIEVEMENTS AND PERFORMANCE IN 2021 Icontinuedl Wlld Animals Icontinuedl BearBile Icontinuedj Backgroundand iinpaci Icontintsedj FOUR PAWS ha5 campaigned for many year5 to end bear farming for bile in Vietnam. Bear farming lor bile in Vietnam has reduced significantly since FOUR PAWS engaged on this work. and now efforts are focused on the last remainin9 hot spot - Hanoi. Hanoi remains the country s primary bear larrning hotspot, with 159 bears on 30 farms accounting lor 49% of the total bile bears in Vietnam lJune 20211. In 2021. we have launched our e-pelilion to urge the Hanoi authorities to: pul a slop to the practice of bear farming in the country s capital. Set a precedent of zero tolerance lor the rest ol the country in dealing Wlth the bear farrning situation. Close all bear larms by 2025 and ensure the Iransler ol all remaining bears to rescue cenlres and Sanctuaries. Pollcy Work Background The UK Government has commilled lo improving the standard ol animal welfare of wild animals In captivity and those irnpacled by human aclivily. FOUR PAWS strives lo provide the best evidence and expertise lo decision makers lo produce effective policies lor animal welfare including addressing primates as pets and trophy hunting imporlslexports. Impact and trulcomes 2021 This year the UK Government published the Animal Welfare IKept Animalsl 8111 that addressed key issues we have worked on for five years - the ban on primates as pets and banning trophy hunting imports. The introduction ol this bill alter a number ol consultations is huge pro9ress lor animal welfare. and there is still some way lo go to close remaining loopholes. We responded to several calls for evidence and consultations on new legislative proposals around banning primates as pets and banning trophy hunting exports. We have also worked closely with the coalition of charities against trophy hunting lo align messaging on this issue. raise concerns around loopholes in proposed legislation and educate our supporters on how they can help. FOUR PAWS UK 14 Trustè•s' teport 31 DecÈmber 2021 STRATEGIC REPORT Iconlinuedl ACHIEVEMENTS AND PERFORMANCE IN 2021 Icontinuedl Pandemics & Animal WelfarelLive Klnder Background In 2021, FOUR PAW5 launched the Pandemics and Animal Welfare carnpaign which ddresses the need to end the commercial wildlife trade, the dog and cat meat trade. laclory farming and lur farming worldwide. This complemented our ex151ing Live Kinder campaign. highlighting the need lor increased urgency and finding political solutions. Impacl and oulcomes 2021 Through supporting the lobbying 51ralegy ol FOUR PAWS globally. we have successfully engaged world health and the national health minister representatives. 10 5UPPQrt the formation of a pandernic treaty or agreement. We produced a leallel telling the 510ry ol a pandemic" to help supporters beller understand the connection lo animals. A new How to Live Kinder leallel was also produced and distributed lo over 50.000 students nationwide. with the aim ol promoting FOUR PAWS farming, wildlife, lexliles, climate and travel kind campaign5 and subsequent calls 10 action. We also contributed to FOUR PAWS Future Study report published this year and created various visual and communications tools lo raise awareness ol the issue ol pandemics wilh supporters. FINANCIAL REVIEW We achieved continued income growth in 2021. as the economy showed signs of recovery with employment and output levels almost returning lo pre Covid-19 pandemic levels. However strained global supply chains contributed to rising energy prices and inflation reached its highest rate for 30 years. which has likely impacted the disposable income of donors and supporters. New variants ol Covid-19 during the year have also led to the reinlroduclion ol restrictions allecling consumer behaviour and confidence to spend. Our total income for the year was C4.67m, an increase ol £0.90m against 2020. Through our continued inve51menl in our DR TV advertising. we recruited new donors and increased our regular giving income by &1% to bring in £1.34m to support our diversification and future sustainability of our income streams. Legacy income increased by £1.1 m lo 11.68m due to the growth in charitable bequests. Grant income reduced by 10.34m as we directly funded FOUR PAWS international campaign activities in South East Asia from legacy income. Income from our Major Donors also grew during the year by 8Vo. conlribuling £0.18m to our total income. The impact ol Covid-19 affected some regional postal services. contributing to the 22.10 fall in income from our direct mail cash appeals. This brought in 10.57m12020 £0.73ml. FOUR PAWS UK 15 Trustees, report 31 De￿rnber 2021 STRATEGIC REPORT Iconlinuedl FINANCIAL REVIEW Iconlinuedl Total expenditure increased by £0.66m. This reflected the increase in our grant payment lo VIER PFOTEN International. lo support the FOUR PAWS global mission to REVEAL, RESCUE, and PROTECT by lunding sanctuaries, projects. and campaigns. The year finished with a nel surplus ol £0.60m. compared to EO.35m in 2020. We are showing unrestricted funds ol Cl.39m at 31st December 2021 12020 £0.79ml. Restricted funds balance was £5.50812020 Nill. Investment powers and policy As required in ils Memorandum, FOUR PAWS has the power lo invest monies not immediately required lor ils purposes in or upon such investments that may be thought lit. All surplus funds are held in interest bearin9 accounts. Our priority continue5 to be the security and availability of our funds and we hold these with UK instilutions with stron9 credit ralin9S. R•sarv•s policy FOUR PAWS may hold the following categories ol financial reserves.. unrestricted reserves funds generated by donors who do not slipulale how Ihe income should be spent., and reslricled reserve5 - funds to be applied towards the specific purposelsl intended by the donors. The Trustees. policy is to ensure that unrestricted lunds are expended a5 soon as POS5ible. while guaranteeing that resources are used efleclively. It is also the Trustees, intention lo hold sufficient reserves to cover any temporary shortfall in income. unforeseen rise in spending requirements or other financial contingency so Ihal the charity can continue lo operate at any lime, provide funding lo partners and also ansure the continuity ol committed programme work. Each year the Trustees consider the appropriate level of unrestricted reserves. They review FOUR PAWS UK'S requirements and consider the likelihood ol these financial contingencies and the impact Ihey might have. The target level ol these reserves was reviewed durin9 2021 and has been maintained at 6 month's operating costs. The unrestricted reserves at 3151 December 2021 stood at £1.39m 12020 £0.79ml an increase of £0.60m a9ainsl the previous year. After excluding the net book value of the tangible fixed assets. the free reserves are £1.37m. This has exceeded the target set by the Trustees. We will use the surplus funds from this year to further support FOUR PAWS campaign and projèct activities during 2022. FOUR PAWS UK 16 Trusteo8' roport 31 December 2021 STRATEGIC REPORT lcontinuedl FINANCIAL REVIEW Icontinuedl Assessment of going concern The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial slalemenls. The trustees have made this assessment in respect lo a period of one year from the dale of approval ol these financial statements and have a reasonable expectation that the charity has adequate resources to continue in operational existence lor the foreseeable lulure. The most significant areas of judgement that aflecl items in the accounts are detailed in the accounting policy regarding critical accounting estimates and areas of judgement. As sel out in the accounting policies under going concern" and in the plans lor lulure periods section below. the trustees have con51dered the wider financial uncerlainlie5 as the UK economy responds in ils recovery post Covid-19 pandemic. This consideration 15 also taken together with understanding further current global economic insecurities due to the escalating 9eo-polilical and energy crises and how these may impact donors propensity to give and any subsequent potential ellecl on the charity. The trustees have concluded that although there may be some negative consequences, il is appropriate for the charity lo continue to prepare ils accgunls on the going concern basis. PLANS FOR FUTURE PERIOOS FOUR PAWS. as part ol the wider FOUR PAWS International network for animal welfare, has signed up lo a long-lerrn strategic direction lo 2025, which lays 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 inve51igalions. making individual Suffering visible in order to tell the story of abuse and reach the hearts ol people. • Raising awareness through communication, campaigns. and educational work lo create empathy. We change the perteption ol animals and consumer behaviour towards animal-friendly shopping choices. • We identify pressure points to shift power in lavour ol animal welfare. We change industry and legislation - moving the one lo lake the other one forward. The solutions we offer are sustainable and based on ethical considerations a5 well as the Precautionary Principle. RESCUING means: • Idenlilying situations where animals are in urgent need and saving them in order to end their sullering. Our rescue missions include First Aid. Medical Help, and Food and Water Provision. * Taking action by identifying drivers of change, campaigning lo end the sullering, and changing consumer behaviour. FOUR PAWS UK 17 Trustee8' report 31 December 2021 PLANS FOR FUTURE PERIODS Icontinuedl PROTECTING means: • Building and managing sanctuaries so that we can provide species-appropriale environments lor our rescue anima15. FOUR PAWS sanctuaries serve as educational hubs lo raise awareness for animal welfare and species-5pecilic needs. • Providing stray animal care to help protect Ihern from inhumane treatment and living conditions and co-operating with shelters to provide care for animals in need and il possible, lo lind them responsible homes. • Defining, implementing, monitoring. and further developing our animal welfare quality standards according lo the latest scientific knowledge. This applies to all our facilities. campaigns, mi55ions. and projètls. • Creating sustainable change by campaigning for industry commitments and legislative changes lo protect animals during every stage of their lives. • Driving change lor more animal-friendly consumer behaviour. • Safety of stall. visilcrs. and animals is ol the ulmosl priority in our animal welfare projects and aclivilies. Looklng ahead to 2022 Next year. we will 5UPPOrt and implement the international programme priorities locally while continuing to actively participate in national coalitions. Our key objectives include., Illegalpoppy trade We will continue lo collect reports from the public and work with prosecution and investigation consultants to prosecute unscrupulous breeders and report SL15pecled puppy farms lo Trading Standards within the appropriate Local Authorities. We will also continue lo monitor political developments and respond lo any lulur• enquiries or government consultations. Responsible Pet Ownership We will continue to spread awareness ol responsible pet ownership through the Live Kinder campaign. Dog and Cat Me31 Trade We will engage with the UK tourism industry and the public to raise awareness of the dog and cat meat trade, and particularly its link to zoonotic diseases and pandemics. We will also continue to promote the FOUR PAWS Travel Kind campaign. FOUR PAWS UK 18 TfU8te08' report 31 De￿mber 2021 PLANS FOR FUTURE PERIOOS Icontinuedl Looking ahead to 2022 Icontinuedl Procurement We will continue lo engage with MPS through e-aclions, and eventually phase into a new -action largeling councillors on a more local level. We will also promote key messaging regarding climate change as part of this work, including a loolkil and documentary. Additionally, we plan lo produce a recipe book to promote planl-based recipe5. We will continue to promote our Make Food Kinder campaign across our social media channels and will also target regional pres5 or) this Issue. M/8ar Il Kind/Ftsr Irep Britain/ Mlh a Bull We will locus primarily on engaging with fashion brands in the UK lo improve their supply chain Iran5parency and encourage them lo adopt high animal welfare standards in their textile polices. We will continue to promote the four key lexlile issues to educate consumers on their buying behaviours and promote a more ethical fashion ethos our supporters. P3ndemics/Live Kinder We will continue to promote the Pandemics and Animal Welfare petition across our social media channels. utilising more visual aids. Policy work We will increase our work on policy and legislation in 2022 whilst also continuing lo feed into national consullalions relating to farm animal welfare. Following our push at the end of the year on the End the Cage Age Governrnenl e-pelilion. we will try lo secure a Parliamentary debate on the issue and lobby the UK Government and MPS lo legislate lor ban on cages lor farmed animals. We are also now a lead partner in the Belter Deal For Anirnals coalition, which comprise5 55 NGOS working on animal Sentience. We will also work with Government and MPS lo secure a safe passage for the Animal Welfare Isenlientel Bill through the Houses of Parliament. We will continue to work with partners on the Good Food Nation Bill in Scotland. Additionally. we will continue lo monitor the Political arena for key farming legislation. particularly in regard lo new trade deals following BREXIT. Bear bile We will continue lo support the petition lor an end to the farming ol bears ol their bile in Hanoi and communicate subsequent updates via our social media channels and supporter emails. Pandemic and Liw Kinder work We will continue to Pljsh for animal welfare lo be included in pandemic prevention plans in 2022 and raise awareness ol the risks ol the cofflmercial wildlife trade and fur farming in creating and spreading deadly zoonotic diseases. FOUR PAWS UK 19 Tru8te98' roport 31 De￿mber 2021 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees (who are also directors of FOUR PAWS UK for the purposes ol company lawl are responsible for preparing the Trustees, report and financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel. Company law requires the Trustees lo prepare financial statements lor each financial year which give a true and lair view ol the slate ol allairs ol the charitable company and of the incoming resources and application ol resources. including the income and expenditure, ol the charitable company lor that period. In preparing these financial slalemenls, the Trustees are required lo.. select suitable accounting policies and then apply them consislenily., observe the methods and principles in the Slalernenl ol Recommended Practice (Accounting and Reporting by Chariliesl Ilhe Charities SORPI.. make judgements and estimates that are reasonable and prudent,. • slate whether applicable United Kingdom Accounting Standards have been lollowed, subject lo any material departures disclosed and explained in the financial slalements., and • prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charitable company will continue in operation. The Trustees are responsible lor keeping proper accounting records that disclose with reasonable accuracy al any lime the financial position ol the charitable company and enable them to ensure that the financial slalements comply with the Companies Act 2006. They are also re5pon5ible for safeguardin9 the assets ol the charitable company and hence lor taking reasonable Steps lor the prevention and detection of fraud and other irregularities. Each ol the Trustees confirms that.. so lar as the Trustee is aware. there $5 no relevant audit information of which the charitable company s auditor is unaware., and • the Trustee has taken all the steps that helshe ought lo have taken as a TrustÉe in order lo make himselllherself aware ol any relevant audit information and lo establish that the charitable company's auditor is aware ol that inlorfflation. This confirmation 15 given and should be interpreted in accordance with the provisions of 5418 of the Companies Act 2006. FOUR PAWS UK 20 Trustee¥. ￿pOrt 31 December 2021 STATEMENT OF TRUSTEES. RESPONSIBILITIES Icontinuedl The Trustees are responsible lor the maintenance and integrity of the corporate and financial information included on the charitable company s webslte. Legislation in the United Kingdom governing the preparation and dissemination ol financial statements may differ Irom legislation in other jurisdictions. By order of the Trustees.. Chair of Trustees Joseph Pfabigan FOUR PAWS UK 21 Independent auditotr8 report 31 December 2021 Independent auditor's report to the members of FOUR PAWS UK Opinion We have audited the financial statements ol FOUR PAWS UK Ithe charitable company'l lor the year ended 31 December 2021 which comprise the statement of Financial activities. the balance sheet, statement of cash flows. the principal accounting policies, and the notes to the financial slalemen15. The liriancial 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. Iunited Kingdom Generally Accepted Accounting Practice). In our opinion. the finantial slalements.. give a true and lair view of the 51ale ol the charitable company's allairs as al 31 December 2021 and ol its income and expenditure for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.. and have been prepared in accordance with the requirements 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 those standards are further described in the auditor's responsibilities lor the audit of the financial slalemenls section ol our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our audit ol the financial slalements in the UK, including the FRC'S Ethical Standard, and we have lullilled our other ethical responsibilities in accordance with these requiremen15. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going ¢on¢érn In auditin9 the financial stalemenls. we have concluded that the trustees use ol the going concern bas15 ol accounting in the preparation of the financial slalemenls 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 group's or the charitable parent company s ability to continue as a going concern lor a period of at least twelve months from when the financial slalements are authorised lor issue. OLJr responsibilities and the responsibilities ol the truslees with respect lo going concern are described in the relevant sections ol this report. Othgr information The truslees are responsible lor the other information. The other information comprises the information included in the annual report and Financial slaletllents, other than the financial slalemenls and our auditor 5 report thereon. Our opinion on the financial slalement5 does not cover the other inlormalion and, exeepl to the èxtent otherwise explicitly stated in our report, we da not express any form of assurance conclusion thereon. FOUR PAWS UK 22 Independent audltor'8 report 31 De￿mber 2021 Other information Iconlinuedl In connection with our audit of the financial statements. our responsibility Is lo read the other information and, in doing so. consider whether the other information is materially inconslstent with the financial statement5. or our knowledge obiained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misslalements, we are required to dètèrmine whether there is a material misstalemerbt in the financial statements or a material misstatement ol the other information. 11, based on the work we have performed, we conclude that there is a material misslalement of this other information. we are required lo report that fact. We have nothing to report in this regard. Opinions on other matters prescrlbed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the trustees. report. which is also the directors report for the purposes ol company law and includes the strategic report, for the financial year For which the financial slalemenls are prepared is consislenl with the financial slalements., and the Iruslees. report. which is also the directors, report for the purposes ol company law and includes ihe strategic report, ha5 been prepare¢J in accordance with applicable legal requirements. Matters on whlch we aro r•quired to r•port by exceptlon In the light ol the knowledge and understanding of the charitable cornpany and ils environment obtained in the course of the audit. we have not identified material misslalernenls in the Iruslees. report including the strategic report. We have nothing lo report in respect ol the following mallers in relation 1¢ which the Companies Acl 2006 requires us lo report lo you il, in our opinion.. adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of trustees remuneration specified by law are not made., or we have not received all the information and explanations we require lor our audit., or FOUR PAWS UK 23 Independent audltorf8 report 31 De￿mber 2021 Responsibilities of trustees As explained more fully in the trustees. responsibilitie5 statement. the trustees Iwho are also the directors ol the charitable company for the purposes of company lawl are responsible lor the preparation ol the financial slalemenls and for being satisfied that they give a true and lair view, and lor such internal corbtrol as the trustees determine is necessary lo enable the preparation of Financial statemènts ihal are free from material misslalemenl. whether due to fraud or error. In preparing the financial statements, the trustees are responsible lor assessing the charitable company's ability lo continue as a going concern, disclosing. as applicable. maller5 related to going concern and using the going concern basis ol accounting unless the trustees either intend to liquidate the charitable company or lo cease operations, or have no realistic alternative bul lo do so. Auditor's responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from rnalerial rni5slalemenl. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level ol assurance bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delect a material misslalement when il exists. Misstatements 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 ol users taken on the basis ol these financial slalemenls. rregularilies. including fraud, are instances ol non-compliance with laws and regulations. We design procedures in line with our re5ponsibililies, outlined above, lo delecl material misslalemenls in respect of irregularities. including fraud. The extent lo which our procedures are capable ol detecting irregularities, including fraud. is detailed below.. We obtained an understanding of the legal and regulatory Irameworks applicable lo the charity and the sector in which il operate5. We determined that the following laws and regulations were most signilicanl.. Accounting and Reporting by Charities.. Sialemenl ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the Cornpanies Act 2006, the Charities Act 2011. The Code ol Fundraising Practice. data regulations IGPDRI and safeguarding regulations. We understood how the charity is complying with those legal and regulatory frameworks by making enquiries of management and those responsible lor legal and compliance procedures. We corroborated our enquiries through our review ol Board minutes. We assessed the susceptibility of the charitys financial stalemenls lo malerial misstaternenl. including how fraud might occur. Audit procedures performed by the engagèment team included.. Identifying and a55essing the design ellecliveness ol controls in place to prevent and delecl fraud., FOUR PAWS UK 24 Independent auditor'8 report 31 De￿mber 2021 Auditor's responsibillties for the audit of the financial statements Icontinuedl O Understanding how those charged with governance considered and addressed the potential for override ol contro15 or other inappropriate influence over the linancial reporting process.. O Challenging assumptions and judgements made by management in ils significant accounting eslirnales., Q Idenlilying and testing journal entries. in particular any journal entries posted with unusual account combinations-, and O Assessing the exlenl of compliance with the relevant laws and regulations as part of our procedures on the relevant financial slalement item lo which they relate. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions. the less likely it is that we would become aware ol non-compliance. Auditing standards also limit the audit procedures required lo identify non-compliance with laws and regulations lo enquiry ol the trustees and other management and the inspection of regulalory and legal correspondence, il any. Material misslalementg that arise due lo fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our re5pc*nsibililies lor the audit ol the financial slalemenls IS located the Financial Reporting Council's website at www.Irc.org.uklaudilorsresponsibililies. This description forms Part ol our auditor's report. Us• of our r•port This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 01 Part 16 01 the Cornpanies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those matters we are required lo stale lo them in an auditor's report and lor no other purpose. To the fullest exlenl permitted by law, we do not accept or assume responsibility lo arsyone other Ihan the charitable company and the charitable company's member5 as a body. for our audit work, or this report. or lor the opinion5 we have formed. Catherine Biscoe Isenior Sialulory Auditorl For and on behalf of Buzzacoll LLP. Siatutory Auditor 130 Wood Street London EC2V 6DL Date.. 21 March 2022 FOUR PAWS UK 25 ## **Statement of financial activities (including income and expenditure account)** Year to 31 December 2021 |Notes|**Unrestricted**
**funds**
**£**|**Restricted**
**funds**
**£**|**Total**
**funds**
**2021**
**£**|Unrestricted
funds
£|Restricted
funds
£|Total
funds
2020
£| |---|---|---|---|---|---|---| |**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
11,12|**4,564,780**|**106,008**|**4,670,788**|3,688,272|80,000|3,768,272| ||**4,564,780**|**106,008**|**4,670,788**|3,688,272|80,000|3,768,272| ||**1,082,777**
**2,316,099**
**94,719**
**444,279**
**36,023**|**—**
**—**
**50,000**
**50,500**
**—**|**1,082,777**
**2,316,099**
**144,719**
**494,779**
**36,023**|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| ||**3,973,897**|**100,500**|**4,074,397**|3,322,663|92,845|3,415,508| ||**590,883**
**789,627**|**5,508**
**—**|**596,391**
**789,627**|365,609
424,018|(12,845)
12,845|352,764
436,863| ||**1,380,510**|**5,508**|**1,386,018**|789,627|—|789,627| 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 **26** Balance 8heet 31 Oecember 2021 2021 2021 2020 2020 Notes Fixed assets Intangible assels Tan9ibLe assets 16.221 13,785 13.785 Curr•nt assets Oebtor5 Cash at bank and in hand 404,082 1,045,227 1.449,309 242,830 635,889 878,719 Credllorg." amounts falling due within one year 177,9421 1100,8241 N•t currant •ss•ts 1.371.367 777,895 Cr•ditors: amounts falling due aller more Ihan one year 10 11,5701 12.0531 N•t •fjuts 1.386.018 789.627 Th• fvnds of th• charity UnrE5tricted funds 11 1.380,510 789,627 1.380,510 789.627 RE5lricted funds 5.508 1,386,018 789,627 The notes on pages 33 to 42 form part of the financial statements. Approved and aulhorised for issue by the Board on and signed on ils behalf by.. Joseph Pfabigan Chair of Trustees Company registration number 5848230 IEngland and Wales). FOUR PAWS UK 27 Statement of rAsh flow¥ Year to 31 DeCeM￿r 2021 2021 2020 Notes Cash Inflow from op•rating activiti•s 421,443 223.386 Cash oulliow from Inv•stin9 activlties 112.1051 16,3731 In¢rea5e In cash and cash •quival•nts 409,338 217,013 Notès to the statement ol cash flows for the year to 31 December 2021 A. Reconciliation of net incomé to net cash inflow from operating actNiti•s 2021 202D Net incomÈ Depreciation charge Loss on disposal ol fixed assets IiThcreasel decrease in debior5 DecreasÈ in creditors Nat cash Inflow from op•r•tlng aclivltl•s 596.391 9.099 570 1161.2521 123,3651 421,443 352,764 8,370 18.264 1156,0121 223,386 B. Cash flows from Inv•stlng actlvltles 2021 2020 InMsllng •ctivitieJ Payrnen15 to acquire tangible fixed assets Cash oulflow from Inv•stin activiti•1 112.1051 112.1051 16,3731 16,3731 C. AnalysSs of changes in cash In•t d•btl At l January 2021 At31 Cash D*¢•mber flows 2021 Cash at bank and in hand 635.889 409,338 1,045.227 FOUR PAWS UK 28 Prlnclpal accounting policies 31 December 2021 The principal accounting policies. adopted judgements and key SOLJrces ol estimation uncertainty in the preparation of the financial statements are laid out below.. Basis of accounting The financial statements have been prepared under the historical cost convention with items initially recognised al cost or transaction value unless otherwise stated in the relevant accounting policy nolelsl. The financial statements have been prepared in accordance with Accountin9 and Reporting by Charities= Statement ol Recommended Practice applicable lo charities preparing their accliunts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 10211'Charilies FRS 102 SORP 2015.1, the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 and the Companies Acl 2006. The charity conslilules a public benelil entity as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound. Crltlcal accounting ?stimat•s and 8r•as of judg•m•nt The principal items in the financial slalemenls where judgements or eslimales have been made are in respect lo.. the allocation ol direct mailing campaigns expenditure between fundraising or charitable activities the method used in the allocation is based on lines ol copy in the mailing., and estimating the lulure income and expenditure flows to enable the trustees lo assess the charity s financial posilicn. As sel out in these accounting policies under going concern" the trustee5 have considere(J the impact ol the pandemic on the charity and have concluded that although there may be some negative consequences, il is appropriate lor the charity lo continue to prepare 115 aceounls on the going concern basi5. Going concern The trustees have a55e55ed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect lo a period of one year from the date of approvèl ol these Financial statements and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. FOUR PAWS UK 29 Principal accounting polici88 31 December 2021 Golng concern Icontinuedl Trustees acknowledge and recognise the potential impact of the Covid-19 pandemic on the fundraising income ol FOUR PAWS due lo current economic climate and the financial ellecl ol this on our donors. supporter5. partner5 and other stakeholders. During 2021, we continued to strengthen our financial position and implement our strategy to diversify our income channels. We saw positive returns from our digital investTnenl. including a new email marketing platform to grow our email distribution and integrate Fundraising and campaigns to enhance supporter engagement. rninirnise altrilion and maximise return. We saw significant growth from legacy income during ihe year and have increased our unrestricted reserves in ali9nmenl with our Reserves Policy. In 2022. we will further look to develop our fundraising products to resonate with audiences, including Mid-level donor recruitment and explore audience diversification based on Ihemalic testing. We have reviewed our forecasts for 2022 and 2023 lor all income streams and currently do not anticipate that the overall financial position ot the charity will be adversely allected. or ils financial solvency threatened. The trustees have considered the wider financial uncertainties as the UK economy responds in ils recovery post Covid-19 pandemic. This consideration is also taken together with understanding further current global economic insecurities due lo thè escalating geo-political and energy crises and how these may impact donors, propensity 10 give and any subsequent potential ellect on the charity. The trustees have concluded that although there may be Some negative consequences. it is appropriate lor the charity lo continue lo prepare ils accounts on the going cancern basis. Income Income is reeognised in the period in which the charity is enlilled lo receipt. the amount can be measured reliably, and il 15 probable that the Funds 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 ire included in the statement of financial activities when the charity is entitled lo the legacy, the executors have established that there are sufficient surplus assets in the eslale lo pay the legacy. and any conditions attached to the legacy are within the control ol the charity. Gills in Kind are included in the statement of financial activities as the donated seThice is used by the charity. Expenditure and the basis of apportioning costs Expenditure is recognised once there is a legal or constructive obligation lo make a payment lo a third party. it is probable that a transfer of economic benefits will be required in selllemenl and the amount ol the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure is comprised ol direcl costs and support costs. Direct costs are allocated to a specific activity. The classification between activities is as follows.. FOUR PAWS UK 30 Prfnclpal accountlng pollcle8 31 Oecember 2021 Expenditure and the basis of apportioning costs Icontinuedl Costs ol raising Funds cornpri5e the costs incurred in fundraising. Fundraising costs include the cost of producing publications and ol printing and mailing fundraising material. as well as the stall cost in these areas and an appropriate allocation ol central office costs. b. Costs of charitable activities include direct expenditure incurred through 9ranls lo partners and operational activities, and an appropriate allocation of support costs. A proportion of literature costs is allocated to charitable activities. if it lullils the following educational criteria= • il is targeted at beneficiaries or other5 who can use the information to further FOUR PAWS charitable objectives., • il is information on which the recipient can act in an informed manner to further FOUR PAWS purposes.. and • be related lo other educational activities or objectives undertaken by the charity. In order to carry out the primary purpose of the charity il is nece55ary lo provide support in the form ol personnel development, financial procedures. provision ol ollice services and equipment, and a 5Ultable working environment. Slafl costs are allocated based on lime spent on an activity and premises and other costs are allocated based on staff head count and the proportion ol directly allocated cost5. All expenditure is inclusive ol irrecoverable VAT. Governance costs relate lo the c0515 01 slrategic planning. external audit. any legal advice lor the charity's Trustees and all costs of complying with conslitulional and 51alulory requirements. Dèbtors Debtors are recognised at the settlement amount, less any provision for non- recoverability. Prepayments are valued at the amount prepaid. Debtors have been discounted to the present value of the lulure cash receipt where such discounting is material. Cash at bank and In hand Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the dale ol acquisition. Creditors and provisions Creditors and provisions are recognised when there is an obligation al the balance sheet date as a result ol a past event, it is probable that a Iransler ol e¢onorni¢ benefit will be required in Settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised al the amount the charity anticipates it will pay to settle the debt. Creditors have been discounted to the present value of the future cash payment where such discounting is material. FOUR PAWS UK 31 Prin¢lpal accountlng pollcles 31 De￿mber 2021 Fund accounting Reslricled funds comprise monies raised for. or their Ljse restricted lo. a specific purpose. or contributions Subject lo donor-imposed conditions. General funds represent those rnonies which are freely available for application towards achieving any charitable purpose that falls within the charity's charitable objects. Foreign curren¢l•s Assets and liabilities in foreign currencies are translated into sterling al the rates of exchange ruling al the balance sheet dale. Transactions in foreign currencies are translated into sterling al the rate ol exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving al the net movement in funds. P•nslon costs Delined conlnbutlon pension schemes The charity operate5 a defined contribution pension scheme. The amounts charged represent the contributions payable lo the scheme in the year. Employer contributions to the scheme are currently a maximurn 015.95% 01 pensionable salary. The charity's staging dale for auto-enrolment was l January 2017. Tangible fixed assets Tangible fixed assets are slated al cost less accumulated depreciation. Depreciation is provided al rates calculated lo write off the cost ol each asset over ils expected useful life. The depreciation rates that are in use are as follows: Asset Category.. Ollice equipment Computer equipment Fixtures & fittings Annual rate: 5-yÈar slraighl line 3-year slraighl line 5-year straight line Only assets costing £300 or above are capitalised. Flnance leases Assets obtained under finance lease5 are capitalised in the balance sheet. These are depreciated over their estimated useful lives or the lease term, whichever is the Shorter. The interest element C¢f these obligations is charged as an expense in the Statement of Financial Activities over the relevant period. The capital element ol the future payments is treated as a liability. FOUR PAWS UK 32 Note8 to the flnancial Statements 31 December 2021 1 Donations and legacies 2021 2020 Vnr¢$tricted lunds Restricted fund6 Total Unreslricled fund5 funds Rpslricled funds Total funds Voluntary incam• Oonalions 2,&28,68S 159.568 1,682,662 93,865 4,564,760 106,008 2,734,093 159,568 1.682,662 93,865 4.670,78B 2,506.887 157.799 587.109 436.&77 3,688,272 80,000 2,586.887 157.799 587.109 436.477 3.768.272 Legacies Grènis 2021 Total funds 106,008 80,000 2 Expenditure Totèl costs 2021 Dirncl ¢08ts Support costs Grants Charll•bl• a¢tlvllS•$ Advocacy lor animal welfare and raising awarene5$ Wild animals programs and campaigns Companion animals programs and ampaigns Farm animals programs and campaigns 1,044,073 85,953 1,118,000 50.000 154.026 8.766 2,316.099 144.719 403,094 31,989 1,565,109 50,500 41.185 4.034 208.011 494.779 36,023 2,991,620 1,218,500 Ralslng funds Staff costs Investment in donor ac4U151tion Other 237,685 281,913 451,797 971.395 237,685 281,913 563.179 1.082.777 111.382 111.382 Total •x •nditure 2,536,504 1,218,500 319.393 4.074,397 FOUR PAWS UK 33 Note• to the financlal Statements 31 December 2021 2 Expenditure Icontinuedl Total costs 2020 Direct costs Support costs Grants Charltabl• activities Advocacy lor animal welfare and raising awarene5S Wild anima15 programs and campaigns Companion animals programs and ampaigns Farm animals programs and campaign5 945,512 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 4,517 170,339 475,946 40,442 2.371.122 733,262 Raislng lunds Stall CDSts Investment in donor acquisilioTh Other 192.564 390.970 359.810 943,3&& 192.564 390,970 460,852 l.O&a,366 101.042 101,042 Total •x •ndlturn 2,410,865 733,262 271.381 3.415.508 Analysis 01sUPPQrt costs Advocècy and TotoL eoits 2021 Raijing funds Ld Cornpanlon afilmals F•rm •nlrnaL* •nim•ls 20.928 173 20.928 22.696 2P 275,750 319,393 Premises costs GDvemanc* Other cos15 11,209 1.252 IZ 152,762 154,026 14 38 90.162 8.751 8,766 20.079 41,185 3,996 4,034 Advocacy and Raising rai#lng funds BWdrenes5 Tol31 0515 Wild anima15 Companion tsnimals Farm animals 2020 Stall costs Premise5 COSIS Governancé Other costs 35,938 23.837 &.860 36,407 101.0&2 36,020 2.993 36,454 1.367 112.772 23.B37 12.420 122.352 271,381 6,871 76,974 117,865 405 2,132 5.530 2.OP9 3.84 42.397 185 2.995 ,547 Slafl c051s are allocated based on time spent on an activity and premises and other costs are allocated based on stall head count and the pmportion of directly allocated costs. FOUR PAWS UK 34 Notes to the Ilnancial statornents 31 December 2021 3 Net movement in funds This is slated alter charging.. 2021 2020 Oepreciation Auditors remuneration- audit lee 9.1Th)9 11.124 8.370 12.420 4 Employee and key management remuneration Summary Stall tosls during the year were as follows: 2021 2020 Salaries and wa9e5 Social security costs Other pension costs 910,252 94,240 36,711 1,041,203 751,081 76.669 32,361 860.111 The average number ol employees who earned £60.000 per annum or more lincluding benefits bul excluding pension conlribulionsl during the year was as follows: 2021 2020 £60.001 £70.000 St8Mnumb•rs The average number of 8mployees during the year. calculated on an average headcounl and full-time equivalent basis, was as follows.. H••dcount 2021 Full time e 2021 ulv?lent 2020 2020 Av•r4g• numb•r of •mploy••s Charitable activities. campaigns and Fundraising Managing and administration Leadership and governance 21 18 22 18 FOUR PAWS UK 35 Note8 to the flnan¢l•l statements 31 December 2021 4 Employèé and kéy management remuneration Iconlinuedl The charity operates a defined contribution stakeholder pension scheme operated by Standard Life Insurance. Stall are auto enrolled when they are first employed. 2021 2020 The costs ol the scheme to the charity for the year 36.711 36.711 32.361 32,361 None cf the Trustees received any remuneration in respect ol their services during the year12020 - £nill. During the year, no out ol pocket Iravelling expenses were reirnbursed lo Truslees12020 - no amounts were reimbursed to Irusteesl. Keymanagementp•rsonn•l Key mana9emenl personnel are defined as the Trustees and the five member5 of the senior management team. The lolal employee benefi15 01 the key management personnel ol the charity were £279,17912020 - £282,115]. 5 Taxètlon FOUR PAWS UK is a registered charity and therefore is not liable lo income lax or corporation on income derived from its charitable activitie5, as il falls within the various exemptions available to registered charities. 6 Intangible fix•d assets Oonor database Tol41 2021 V•lu•tlon At 1 January 2021 and 31 December 2021 551,751 551.751 Amorti54tion At l January 2021 and 31 December 2021 551,751 551,751 N•t book values Ai 1 Janua 2021 and 31 December 2021 The database was revalued internally on 310ecember 2014, using the net present value ol lulure cash flows. The historical cost ol the database is £506.833. FOUR PAWS UK 36 Noles lo the flnanGlal ¥latements 31 December 2021 7 Tanglblé flxèd asséts Fixtures and Off ice equipment Computer e9uipmEnt Total Cost At 1 January 2021 Additions 3,674 28,116 10,838 2.851 1,267 34.641 12,105 Disposals At 31 December 2021 3,674 38,954 2.799 45,427 Depreclatlon At 1 January 2021 Charye for the year Oisp05als At 31 December 2021 1,621 483 17,629 8,180 1,606 436 17491 1,293 20.856 9.099 17491 29,206 2,104 25.809 N•t book v•lu• At 31 December 2021 Al 31 December 2020 ,570 2.053 13.145 10,467 1,506 1,2&S 16.221 13,785 D•btors and pr•paym•nts 2021 2020 Other debtors Prepayments and accrued income 16.012 388,070 404,082 12,122 230.708 2&2,830 9 Credltors: amounts falling due within one year 2021 2020 Trade creditors Other creditor5 Accruals 55,849 52,705 54 48,065 100.82 22,093 77,942 10 Creditors: amounts falling alter more than one year 2021 2020 Finance IEa5e commitments 1,570 1.570 2,053 2.053 FOUR PAWS UK 37 NotOS to th• financial ststom•nts 31 December 2021 11 Movements in funds At1 January 2D21 At31 Outyolny De¢ember resources 2021 Incoming r•sources Re5trSct•d funds Ukraine bears Bali shelter SPERANTA Dog and Cal Meat Trade FELIDA 50.000 5.000 35,500 10.000 5,508 106.008 150,0001 15,0001 135.5001 110,fy)01 5,508 5,508 1100,5001 Unr•strl¢l•d lunds General funds 789.627 789,627 4,564,780 13.973,8971 1.380.510 4,564,780 13.973.897) 1.380.510 Tot•1 funds 789,627 4,670.788 14.074,3971 1,396.018 Al I January 2020 At31 Dècèmber 2020 Incoming resources Outgoirng resources Reslrlcl•d funds Bile Bears. Vietnam Fier Zoo, Albania Lions Rock Sanctuary, South Africa Domazhyr Bear Sanctuary Animal Rescue Organisalion. Cambodia Mobile velerinary Service, Chennai Dog and Cat Meat Trade slaughter house c105ure, Cambodia 11.600 245 1.000 25,000 136,6001 12451 25,DOO 10,000 10,000 125,0001 110,0001 110.0001 10,000 80,000 110,0001 192,8&51 12,815 Unrestricted funds General lunds 424,018 &2&,018 3,688,272 3.688,272 13,322.6631 13,322.6631 789,627 789,627 Total funds 436,863 2,768.272 13,415,5081 789.627 FOUR PAWS UK 38 Note8 to the flnancial statements 31 December 2021 11 Movements in funds Iconlinuedl Ukraine bears In May 2016. the foundation stone was laid for one ol our youngest bear sanctuaries close lo the Ukrainian city ol Lviv ILernbergl.. BEAR SANCTUARY Domazhyr. The first construction phase. covering 7.7 hectares, was compleled in autumn 2017. Since then. BEAR SANCTUARY Domazhyr has been expanded to 15 ha and currently provides a species appropriated accommodation lor over 20 bears. A fLtrther extension is planned nd aller all conslruttion work is complete. the sanctvary will have space lor up to 30 bears. In 2021. legislation was passed in Ukraine to forbid the keeping of bears next lo restaurants. We have campaigned tirelessly to pressure the authorities lo corllply with the law and to order the conliscalion of Bear Vova, who has spent nearly Iwg decades, imprisoned in a tiny concrete cage outside a restaurant lo allracl visitors. Our aim is lo rescue Bear Vova and move him to species appropriate accornmodation at BEAR SANCTUARY Oomazhyr. During the year. we received a restricted donation to provide financial support lo care for Bear Vova aller his rescue. The donation is also lo fund the update of both the outdoor and indoor inlirrnary al the sanctuary. and provide ènrichment and medicine lor the bears. Bali shelter The sulfering of stray animals in Bali. Indonesia 15 severe. In partnership with Bali Animal Welfare Association. our Program Dharma, helps lo provide vital care lo animals who need il most. Program Dharma operates within Karangasem Regency, the eastern side ol Bali, which is home lo the poorest communities on the island. The program provides food and medical treatment for stray animals and those whose owners are unable lo care lor them properly. either because they are strugglin9 with financial hardship or lack understandin9 01 responsible pel ownership. FOUR PAWS also funds community outreach work Such a5 door-to-door education. vaccination drives and mobile sterilisalion clinics, to prevent the birth5 01 countless unwanted animals. The aims ol the programme are lo create sustainable change. not only delivering direct animal care, but also largeling the underlying causes ol animal sullering including abandonmenl, lack ol resource5 and education lor pet owners. while helping lo tackle critical issues such as rabies. and the dog meal trade. During the Covid-19 crisis, this work ha5 become harder than ever. As a result ol the devaslaling ellecls of Covid-19 in Indonesia, countless people on the Island ol Bali are experiencin9 unprecedented financial hardship. T¢urism, so crucial to the local economy, Is practically non-exislenl. People are being asked to stay home or have lost their jobs and what little income they had. They lind themselves unable to provide lor their families. let alone a basic meal lor their dog or the street dogs in their comfflunily. The knock-on effect lor both stray and owned animals has been devastating. Ouring the year, operations such as rnobile sterilisalion clinics and vaccination were suspended. Fortunately. our team was issued a special permit to continue the feeding program for animals that were completely reliant on this programme. FOUR PAWS UK 39 Nole8 to the flnanclal statemonts 31 December 2021 11 Movements in funds Icontinuedl SPERANTA FOUR PAWS supports SPERANTA Shelter as parl our Companion Animal programme in Ea51ern Europe to deliver vital care and rehabilitation to dogs. SPERANTA currently provide5 care and accornmodation lo over 500 homeless dogs, that had been lell to survive on the streets in Romania. New animals. including puppies and elderly dogs are dumped outside SPERANTA'S doors on almost a daily basis. However, this care is expensive, especially the special needs dog5. and young puppies that need around the clock attention from specialists. The programme also supports local efforts to implement humane 51ray animal management and in addition, an outreach project with local vets and communities, lo provide education on responsible pel ownership and lo encourage the adoption of these dogs. Dog andMe4t Trade In February, FOUR PAWS supported the Siem Reap Provincial Department of Agriculture in Cambodia. with the first ever interception ol dogs being taken lo be slaughtered for the dog meat trade. 61 dogs were confiscated from a minivan and the driver was immediately arrested on the scene. The dogs. crammed lightly into six metal cages, were on their way to be slaughtered in Kampong Cham for their meal. when the vehicle was inlercepled leaving Siem Reap town by the Provincial Department ol Agriculture in collaboration with the Provincial Commissioner of Police. The first governmenl-led interception in Cambodia follows the recent dog meal ban in Sièm Reap passed in July 2020. Following the interception, all dogs were immediately removed from the overcrowded cages and released into a small holding area. FOUR PAWS teamed up with local organisalion5 'Paw Patrol Cambodia and 'Animal Rescue Cambodia. lo provide emergency feeding and medication lor the 61 rescued dogs. FOUR PAWS also arranged for a veterinary team to vaccinate all dogs on sile and subsequently moved them lo a temporary 5heller. FOUR PAWS has since managed the ongoing care and feeding of the dogs, ensuring their Safety whilst preparing the dogs for local and international adoption as needed. FELIOA In November 2020, a music video on the internel featured a youn9 lion that was clearly injured. 11 led to a public outcry and soon, FOUR PAWS found out that the animal belonged lo a private owner in Picior de Munte. in the southern parl ol Romania. The youn9 lion, called Simba, was not the only big cal living on this properly.. a lolal of nine lions were found lo be living in small. unsuitable cages full ol laece5 and skeleton5. Due to uncontrolled breeding, as well as lack ol professional and veterinary care in inappropriate and unsafe keeping conditions. there was an urgent need lor aelion. FOUR PAWS UK 40 Notes to the flnancial $tsttrmonts 31 December 2021 11 Movements funds Icontinuedl FELIDA Iconlinuedj After long negotiations that started after Simba was located. as well as intensive preparations. our tearn managed to come lo an agreement with the owner who had a license to keep the lions in his backyard on a legal basi5. The seven youngest lions. which are all siblings from different litters and the result of uncontrolled breeding. would be handed over to us. We could not yel convince the owner to also give up the two parents and a recently born cub, bul an agreement was made to apply anli-conception lor the older couple and end the breeding lor good. In September 2021, the loadin9 of the lions lor their rescue began. A team of six veterinarians had lo put several lions under anaeslhesia simultaneously in order to 9el them out ol the saddening conditions in which they had spent their entire lives. Aller a long trip through the conlinenl from East lo Wesl. two day5 later the seven li¢ns arrived al FELIDA Big Cal Sanctuary in The Netherlands, where they will live in species appropriate accommodation and receive the care that they need. 12 Analysls of nat assets between funds Total 2021 Resirlctvd Unre$trl¢t•d Tangible assels Current assels Curreni liabilities Liabilities due in more than one ypar 16,221 16.221 1,443,801 1,449,309 177,9421 177,9421 11.5701 11,5701 1,380,510 1,380,018 5.508 5.508 Total 2020 Restrictèd Unrestricted Tangible a5SEIs Current asseis 13,785 13.785 878.719 878.719 1100,8241 1100,8241 IZ.0531 12.0531 789,627 789,627 Liabilities due in more than one year FOUR PAWS UK 41 Note8 to the fln•n¢lal ¥tatements 31 December 2021 13 Transactions wlth Trustèés and related party transactions None ol the Trustees received any payments in 202112020 - none) as reimbursemen15 for travel cost5. No other remunerations or expenses were paid lo the Trustees or persons related to them. FOUR PAWS is part of the wider VIER PFOTEN International network with offices in Europe. Africa, Australia. and North America. Every FOUR PAWS office is constituted and registered as a legal enlily in the local country as required and has a licence to use the FOUR PAWS trademark. The offices carry out a range ol animal welfare and fundraisin9 activities united under one global FOUR PAWS strategy. Individual country strategies and plan5 are developed in consultation with and approved by the Trustees of FOUR PAWS UK. Three of the UK Trustees are also in key management positions at VIER PFQTEN Inlernalional.. Josel Plabigan Ichief Executive Olficerl. Luciana D'Abramo (Chief Developrnent Officer) lappoinled lo FOUR PAWS on 30 March 20211 and Gerald Ditk (Chief Marketing Oflicerl. FOUR PAWS UK'S IT support I network is provided by VIER PFOTEN International. We also report on HR issues lo Personnel al VIER PFOTEN Inlernalignal. During the year. payments tolalling 11,218.5DO 12020 £694,861) were rnade lo VIER PFOTEN Inlernational and grants of £93,865 were received120ZO _ £436,4781. There were no other related party transactions in th8 year to 31 December 2021. FOUR PAWS UK 42