Registered Charity Number: 1144250 Company Number: 07681014
Centre for Animals and Social Justice
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
For the year ended 30 June 2022
Centre for Animals and Social Justice
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees' annual report | 2 – 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 - 11 |
Centre for Animals and Social Justice
Legal and administrative information For the year ended 30 June 2022
Trustees
Jeremy Chipperfield Angela Roberts Professor Rob Garner
Key management Dr Dan Lyons
CEO and Head of Research
Charity number 1144250
Company number 07681014
Registered Office
Springfield Rookery Hill Ashtead Surrey KT21 1HY
Independent Examiner
Sarah Lightfoot, FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
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Centre for Animals and Social Justice
Trustees' annual report For the year ended 30 June 2022
The Directors, who are also Trustees of the charity, submit their annual report and the financial statements for the year ended 30 June 2022.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the charities Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; FRS 102) issued in October 2019.
Objectives
The objectives of the charity are the promotion of humane behaviour towards animals, in particular but not exclusively by undertaking research into all aspects of animal welfare and publishing the useful results of that research, and by educating the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.
Achievements and performance
The following activities summarise our main work towards meeting this objective during this year:
Our primary activity has been our “Understanding Global Animal Welfare Policy” Research Project, involving a comparison of meat chicken policy in four countries: Australia, NZ, UK and Netherlands, which we are co-funding with RSPCA Australia through a grant to the University of New South Wales in Sydney, Australia. The project runs from spring 2021 to spring 2023. During this period, the project reviewed relevant literature and conducted expert interviews in Australia, the UK and New Zealand, with Netherlands interviews to come. Preliminary findings were presented at the Australasian Animal Studies Association Conference (December 2021) and the International Research Society for Public Management Conference (April 2022). As of 30 June 2022, two journal papers were in the process of being drafted.
In April 2022 we began to develop a project to establish a dedicated subject bibliography to facilitate access to animal protection politics data, to assist businesses, policy-makers, researchers and animal protection charities in their work in this field. We aim to partner with a university and are collaborating with Dr Josh Milburn and his colleagues at Loughborough University on an application for a co-funded project provisionally entitled ‘Bringing Animal Politics out of the Academy’. We have consulted with leading animal protection groups ranging from the RSPCA to the Conservative Animal Welfare Foundation who have offered support for the project and indicated its potential benefits for their work.
We have continued our Freedom of Information appeal process to the Information Commissioner’s Office regarding Defra’s refusal to publish most of the minutes of two significant Animal Welfare Committee meetings which discussed important aspects of the govt’s approach to animal welfare. This process has been delayed due to the backlog of cases at the ICO due to Covid-19. Defra has now agreed to publish most of the requested information in September 2022 and we are currently appealing for the disclosure of the remaining significant data.
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Centre for Animals and Social Justice
Trustees' annual report For the year ended 30 June 2022
We have continued to develop our call for research grant applications to allow us to fund research in the field of animal protection politics, with the call published on January 2023.
In addition to inviting applications for research projects devised by applicants, we aim to identify topical animal protection research questions purslanes and seek researchers to carry out those projects.
Future Plans
Our most significant plans for the future include:
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Funding research for projects in the field of animal protection politics (launched January 2023).
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Working to establish the ‘Bringing Animal Politics out of the Academy’ project in conjunction with the University of Loughborough, involving a new subject bibliography and associated activities, with the aim of communicating animal protection politics research findings to a wider audience to achieve social impact.
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Continuing to support and guide our “Understanding Global Animal Welfare Policy” Research Project on comparative international meat chicken welfare governance, including further papers, conference presentations and a ‘lay’ report accessible to the public, NGOs and policy-makers. We will also be considering potential further research paths to emerge from this initial project which we may decide to support.
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Analysing and publishing report on the information disclosed through our Freedom of Information request to Defra regarding animal welfare policy.
Reserves Policy
Our reserves policy is to have a minimum of one year’s fixed costs in reserve, currently approximately £26,000. As at 30 June 2022, free reserves were £529,536. The unpredictable nature of the legacy income means that it is likely that there will always be an excess of reserves held.
The policy was reviewed in April 2022 and it was agreed to plan for the funding of research projects using some of the excess reserves. The policy will be reviewed when such funding commitments are made so that the projects can take place in the worst-case funding scenario.
Investments policy
The trustees are currently developing an investment policy in order to maximise the return from our reserves and provide a new income stream.
Structure, governance and management
Centre for Animals and Social Justice was incorporated on 23 June 2011 and registered as a charity on 12 October 2011 and is governed by its Memorandum and Articles of Association which were last updated on 17 March 2016. Its legal status is that of a company limited by guarantee (Company No. 07681014) and a registered charity (Charity No. 1144250). It has no share capital and the liability of each member in the event of winding up is limited to £1.
Overall management of the Charity is the responsibility of the Trustee Directors who are elected and coopted under the terms of the Memorandum and Articles of Association. Day to day project activity is carried out by the CEO.
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Centre for Animals and Social Justice
Trustees' annual report - continued For the year ended 30 June 2022
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
7 March 2023 The trustees declare that they have approved the trustees' report above on ______ and signed on behalf of the trustees by:
Angela Roberts
Name: ____ Trustee
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Independent Examiner’s report to the trustees of Centre for Animals and Social Justice (“the Company”)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2022.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: ____ Sarah Lightfoot, FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
Date: 9 March 2023_______
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Centre for Animals and Social Justice
Statement of financial activities (incorporating the income and expenditure account) For the year ended 30 June 2022
| Unrestricted Total 2022 Notes £ Income from: Donations and legacies 2 133,443 Investments 74 Total income 133,517 Expenditure on: Charitable activities 3 22,032 Total expenditure 22,032 Net movement in funds 111,485 Total funds brought forward 418,024 Total funds carried forward 529,509 |
Unrestricted Total 2021 £ 50,140 85 50,225 50,614 50,614 (389) 418,413 418,024 |
|---|---|
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Centre for Animals and Social Justice
Balance sheet
As at 30 June 2022
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Notes 2022 2021
£ £
Current assets
Debtors 8 160 23,415
Cash at bank and in hand 530,282 395,218
Total current assets 530,442 418,633
Creditors: amounts falling due within one year 9 (933) (609)
Net current assets 529,509 418,024
Total assets less current liabilities 529,509 418,024
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Creditors: amounts falling due after more than one year
Total net assets 529,509 418,024
Funds of the Charity
Unrestricted funds 529,509 418,024
Total funds 12 529,509 418,024
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For the year ending 30 June 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director's acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies'
Approved by the board on _______ and signed on their behalf by:7 March 2023
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Name: Angela Roberts
Trustee
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Centre for Animals and Social Justice
Notes to the Accounts For the year ended 30 June 2022
1 Accounting Policies
(a) Basis of preparation
Centre for Animals and Social Justice is a charitable company in the United Kingdom limited by guarantee. In the event that the charity is wound up the liability in respect of the gurantee is limited to £1 per member of the charity. The address of the registered office is given in the company information on page 1 of these financial statements.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011. The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows.
The charity meets the definition of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £1.
(b) Income
Income is recognised in the SOFA when the charity has entitlement to the funds, any performance conditions attached to the monies have been met, the receipt of the income is probable and its amount can be reliably measured.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Legacies are treated as income when they are received, or on a receivable basis for all individual legacies which have been notified prior to the accounting reference date and become capable of financial measurement prior to the sign off of the accounts.
(c) Expenditure and liabilities
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Grants payable are payments made to third parties in the furtherance of the charitable objects of the charity. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the charity.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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Centre for Animals and Social Justice
Notes to the Accounts - continued For the year ended 30 June 2022
1 Accounting Policies - continued
(d) Tangible fixed assets
All items of capital expenditure below £500 are written off as incurred.
Depreciation has been calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful lives on a straight line basis.
(e) Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
(f) Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
(g) Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
(h) Fund accounting
Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific artistic projects being undertaken by the charity.
(i) Pensions
The organisation has a defined contributions pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.
(j) Operating lease rentals
Rentals under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
(k) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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Centre for Animals and Social Justice
Notes to the Accounts - continued For the year ended 30 June 2022
2 Income from donations and legacies
| Unrestricted 2022 £ Donations 37,335 Gift aid 391 Legacies 95,717 133,443 Expenditure on charitable activities Unrestricted 2022 Note £ Staff Costs - salaries 4 20,006 Research project grants 5 - Research materials - Computer expenses 433 Website costs 162 Fundraising expenses 115 Legal and professional fees (including payroll fees) 711 Independent examination fee 6 594 Bank charges 11 22,032 Staff Costs 2022 £ Salaries 20,006 Employer's National Insurance 1,564 Employer's allowance (1,564) 20,006 |
Unrestricted 2021 £ 25,093 466 24,581 50,140 Unrestricted 2021 £ 20,000 28,837 30 177 426 115 597 420 12 50,614 2021 £ 20,000 1,545 (1,545) 20,000 |
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3 Expenditure on charitable activities
4 Staff Costs
No employee received emoluments of more than £60,000. The average number of employees during the period was 1 (2021: 1).
5 Research project grants
| UNSW Sydney - Understanding Global Animal Welfare Policy | 2022 £ - - |
2021 £ 28,837 28,837 |
|---|---|---|
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Centre for Animals and Social Justice
Notes to the Accounts - continued For the year ended 30 June 2022
6 Fees to independent examiner's organisation
| Fee for independent examination Other fees paid to Independent examiner's organisation for tax advisory services |
2022 £ 594 150 |
|---|---|
7 Trustees and key management remuneration, benefits and expenses
Trustees received no remuneration, benefits or expenses in the year except expenses paid in connection with their duties as volunteers (2021: £nil).
Key management, which comprises the trustees and the CEO received remuneration benefits totalling £20,006 (2021: £20,000).
The CEO is the partner of a trustee. To avoid conflicts of interest any proposed salary increases must be expressly approved by the independent trustees.
8 Debtors
| Legacies receivable Other debtors |
2022 £ - 160 160 |
2021 £ 23,251 164 23,415 |
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9 Creditors: amounts falling due within one year
| Trade creditors Accruals |
2022 £ 189 744 933 |
2021 £ 189 420 609 |
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10 Related party transactions
Uncaged Limited donated £941 for unrestricted purposes in the year (2021: £4,000), and Uncaged Campaigns Limited donated £20,834 for unrestricted purposes in the year (2021: £5,000). Dan Lyons, key management, and Angela Roberts, a trustee, are the directors of these companies, and share control. The majority of the funding of these companies comes from donations and legacies from individuals, to support the same charitable purposes as this charity.
There have been no other related party transactions during the year that are not included above or in note 7.
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