**THE BRITISH HEN WELFARE TRUST YEAR ENDED 31 DECEMBER 2024**
## **Charity Registration Number 1147356**
**Company number 8057493 (Registered in England and Wales)**
**The British Hen Welfare Trust Hen Central Rose Ash South Molton Devon EX36 4RF**
## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
|**Contents**|**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent Auditor's report|6 - 8|
|Statement of financial activities|9|
|Balance sheet|10|
|Statements of cash flows|11 - 12|
|Notes to the accounts|13 - 21|
## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **TRUSTEES' ANNUAL REPORT**
## **REPORT OF THE TRUSTEES**
The trustees present their annual report together with the consolidated financial statements for the year ended 31 December 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
## **OBJECTIVES AND ACTIVITIES**
The aim of the charity is to improve the living conditions of commercial laying hens by improving understanding of hen welfare and providing homes for hens destined for slaughter.
In carrying out the activities of the charity the trustees have had regard to the guidance issued by the Charity commission on public benefit.
## **Public Benefit**
In compliance with Section 17 of the Charities Act 2011, the trustees confirm that they have had due regard for the public benefit guidance published by the Charity Commission defining which activities may be undertaken by a charity.
Under the charities legislation in England, Wales and Scotland the advancement of animal welfare is recognised as a distinct statutory charitable purpose. However, under the legislation, charities are also required to demonstrate that the work they do benefits the public in some way. Ensuring the welfare of animals, preventing cruelty and relieving the suffering of animals has benefits for society as a whole; this is recognised in the passing of the Animal Welfare Acts.
Whilst it has been proven that companion animals provide measurable benefits to people’s physical and mental health, it is only with the work of the British Hen Welfare Trust that the benefits of keeping backyard hens are now shining through.
By helping hens destined for slaughter, we believe our work benefits the public in many ways:
- Providing hens to those who want to give them a good home
• Providing companionship for individuals, families, institutions, the sick and the elderly
- Providing a network of volunteers with charitable roles which reward and satisfy mental, physical and social needs
- Providing an advice line service to those adopters inexperienced in hen keeping
- Providing information on how positive change can improve hen welfare
- Providing support and working with animal organisations to find good homes for hens
- Providing balanced, constructive feedback to government departments on animal welfare legislation
## **ACHIEVEMENTS AND PERFORMANCE**
It goes without saying that the achievement of the year was rehoming our one millionth hen to His Majesty King Charles III and it couldn’t have been a better platform from which to raise awareness about the work of the charity and the benefits of keeping hens as pets. A lot of hard work was done by the team leading up to this milestone and the resulting press and media coverage was extremely pleasing with 52 pieces of content on this topic alone as well as a social media reel that achieved over 740,000 views. We achieved over 62,400 hens being rehomed (our fourth best year to date) compared to just under 56,000 in 2023. Our grand total number of hens rehomed stood at 1,018,043 at the end of 2024 compared to 955,613 at the end of 2023.
The charity set up a new team in Flintshire, North Wales in 2024 and moved the Hereford site to an industrial estate with improved parking and better access, as well as taking the Hampshire team to better facilities. All other teams remained stable and committed.
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **TRUSTEES' ANNUAL REPORT**
The primary fundraising activity of the charity is the donations received from hen rehoming. This is supplemented by grant applications, legacies and campaigns for specific requirements to enable the charity to operate. The charity continues to monitor the performance and efficacy of its fundraising activities, as well as reviewing the performance of its fundraising activities against fundraising objectives.
The trustees would like to acknowledge the hard work and dedication of the team in a challenging year and appreciate and recognise this world-first milestone that the charity has reached.
## **VOLUNTEERS**
The charity recognises importance of its volunteer population and could not function as it does without them. The volunteer management function allows the charity to recognise the value of its volunteers fully, whilst ensuring maximum impact and delivery from the dedicated volunteer population.
To illustrate the commitment of the volunteers the charity has, a six years’ service award was received by 22 volunteers and 13 received an award for 12 years’ service.
The overall number now having served more than six years with the charity is just under 200, an incredible testament to their dedication and the calibre of volunteer remains as high as ever with a steady flow of professionals coming on board.
## **PLANS FOR FUTURE PERIODS**
The coming year will see the charity focussing on the remaining objectives within its six year strategy, including:
- Be the Voice and Champions of Hens
- Develop Hen Keeping Courses
- Hens as Therapy
In addition, 2025 will also see the British Hen Welfare Trust celebrate its 20th birthday in April, marking two decades of life-saving work and setting the stage for an exciting future of expanding our reach, deepening our impact, and continuing to champion the welfare of commercial laying hens.
## **FUNDRAISING STATEMENT**
The British Hen Welfare Trust (BHWT) is committed to carrying out all fundraising activities in a transparent, ethical, and responsible manner in line with the Code of Fundraising Practice set by the Fundraising Regulator.
## **Our Approach to Fundraising**
The BHWT raises funds through a combination of individual donations, regular giving, fundraising events, corporate partnerships, and charitable grants. We do not employ professional fundraisers or work with commercial participators to raise funds on our behalf. All our fundraising activities are managed directly by our staff and volunteers to maintain close oversight and ensure our values are upheld.
## **Compliance with Recognised Standards**
We are registered with the Fundraising Regulator and adhere fully to the Code of Fundraising Practice. This ensures that all our fundraising is legal, open, honest, and respectful. We are committed to maintaining public trust and confidence in our work by ensuring our fundraising practices meet the highest standards.
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **TRUSTEES' ANNUAL REPORT**
## **Monitoring of Third Parties**
While we do not currently use external fundraising agencies or commercial partners, if we were to engage any third-party suppliers for fundraising-related services in the future, we would implement robust due diligence and contractual agreements. These would include clear expectations regarding compliance with the Code of Fundraising Practice, data protection laws, and safeguarding responsibilities. We would also monitor their performance closely to ensure these standards are maintained.
## **Handling Complaints**
We take all complaints seriously and view them as an opportunity to improve. Complaints about our fundraising practices can be made via telephone, email, or in writing, and we aim to acknowledge all complaints within five working days. Our complaints policy ensures that issues are investigated promptly and fairly. If a complaint is not resolved to the satisfaction of the complainant, they may escalate it to the Fundraising Regulator.
## **Protecting Vulnerable People**
The BHWT is committed to treating all donors with respect and care. We have policies and staff training in place to identify and protect individuals who may be in vulnerable circumstances. We never place undue pressure on anyone to donate and will always end a conversation or correspondence if someone indicates that they do not wish to give or continue the discussion. We also ensure that all communication is clear, accessible, and appropriate.
## **FINANCIAL REVIEW**
Financial performance for the British Hen Welfare Trust in 2024 has slowed when compared to 2023. The Group’s total income in 2024 reached £1,111,022; this was £88,445 less than the year 2023 total of £1,199,467. Expenditure over the past year has increased with 2024 ending in a total of £1,114,725 spent, an increase of £99,191. (2023: £1,015,534). The charity has seen the need for increased expenditure due to investment and increased in fundraising and marketing, re-homing and volunteer management and hen awareness and education costs.
## **Income**
The British Hen Welfare Trust is entirely reliant on the generosity of our supporters and the voluntary income they contribute to our cause. Donation income is strong due to the continued successes of both our hen rehoming and fundraising activities. We have worked hard to improve our quality of communications and fundraising functions to ensure that potential new supporters are fully engaged in the charity ethos right from the beginning. We have worked alongside a number of companies within the poultry sector, to forge mutually beneficial partnerships.
## **Expenditure**
Total group expenditure in 2024 was £1,114,726 (2023: £1,015,534). This reflects the scope and success of the wide offering of the charity, including hen re-homing and volunteer management, hen awareness and education and influencing welfare practices and policies costs. Expenditure on re-homing hens and influencing hen welfare and awareness continues to absorb the largest part of our expenditure.
## **Investment policy**
The policy is to favour ethical investments and adopt a medium risk strategy with a balance between capital growth and income. The Trustees are content that the investment performance meets the objectives.
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **TRUSTEES' ANNUAL REPORT**
## **Risk review**
The Trust has a risk management process in place for the major risks to which the charity is exposed, notably the management of the effects on the charity of a national outbreak of Avian Influenza or similar. Systems have been established to enable regular reports so that necessary steps may be taken to lessen the risks.
## **RESERVES POLICY**
The Trustees feel it appropriate to maintain a level of reserves that will enable activities to be continued through periods of difficulty caused by unpredictable events (such as Avian Influenza halting rehoming activity). It is considered prudent to maintain a General Reserve equivalent to up to 12 months support costs. At 31 December 2024 the General Reserve amounted to £136,492. The General Reserve therefore falls short of the annual support costs of £233,633.
Funds surplus to the General Reserve requirement are designated to the following reserves, the movements of which are set out in note 11:
- Employee Commitment Fund to cover unforeseen costs associated with employment
- Capital Equipment Fund to provide for replacement of re-homing equipment
• Property Development Fund to respond to opportunities for growth, particularly regarding the Charity’s operating base. Note than this fund has a significant gain due to the sale of Hope Chapel. As part of the strategic growth of the charity, it is expected that these funds will be re-invested in property at some point in the future.
- Education Fund to provide educational resource to promote public awareness of hen related issues.
- Hen Health Fund to promote hen health knowledge nationally through working with the veterinary profession.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
The charity is a company limited by guarantee, having no share capital. The company was formed on 4 May 2012 and at that date it received the assets of the British Hen Welfare Trust, an unincorporated charity, registration number 1109060. From that date the charitable company continued to carry on the activities of its predecessor charity.
## **Governing Instrument**
The governing document of the charity is the Memorandum of Association dated May 2012. This followed the incorporation of the charity as a company limited by guarantee and replaced the Declaration of Trust dated December 2004.
Charity Registration Number: 1147356 Company Number: 8057493 (England and Wales) Registered Office: Hope Chapel, Rose Ash, South Molton, Devon, EX36 4RF
## **Board of Trustees (who are directors for Companies Act purposes)**
The trustees who served throughout this year and up to the date of the approval of the Annual Report and Accounts comprised:
Jonathan Ison To 15 November 2024 Marcella Perversi To 26 January 2024 David Marek Jacqueline Pateman-Jones To 15 November 2025
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **TRUSTEES' ANNUAL REPORT**
Samantha Hopps To 27 February 2025 Nicholas Tulloch To 9 February 2024 Sophia Fannon-Howell From 14 March 2024 Nigel Cowdery From 27 May 2025 to 27 June 2025
The Trustees are selected to provide the board with a comprehensive range of strengths and experiences. They are appointed by decision of the existing Trustees for a period of five years and may seek re-election. Aside from the Chair, the trustees are non-executives. The day to day administration of the charity is provided by the senior leadership team with key decisions ratified by the trustees. The senior leadership team continues to be led by Jane Howorth as CEO. Salaries for the leadership team are decided by the Personnel Committee of the Board of Trustees.
Prior to their appointment Trustees are fully acquainted with the work of the Trust and upon appointment are provided with the information that they need to fulfil their roles, including information about the role of trustees and charity law.
## **Advisors to the Trust**
Bankers: Lloyds Bank plc, Commercial Banking, PO Box 1000, BX1 1LT Nationwide Building Society, Pipers Way, Swindon, SN38 1NW
Investment Advisors: CCLA, Senator House, 85 Queen Victoria Street, London EC4V 4ET
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The charity trustees (who are directors for Companies Act purposes) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources for the financial year.
In preparing those financial statements the Trustees are required to select suitable accounting policies and apply them consistently, make judgements and estimates that are reasonable and prudent and prepare the accounts on the going concern basis unless it is not appropriate to assume that the company will continue on that basis.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees’ annual report was approved on 14/08/2025 and signed on behalf of the trustees by
David Marek Trustee
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES**
## **OPINION**
We have audited the financial statements of the British Hen Welfare Trust (the group) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable by law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The prior year financial statements were not subject to an audit and accordingly the comparatives included in these financial statements are unaudited.
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
## **BASIS OF OPINION**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **CONCLUSIONS RELATING TO GOING CONCERN**
In auditing the financial statements, we have concluded that the use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the charity with respect to going concern are described in the relevant sections of this report.
## **OTHER INFORMATION**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES**
We have nothing to report in this regard.
## **MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the report; or
- sufficient and proper accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **RESPONSIBILITIES OF THE TRUSTEES**
As explained more fully in the statement of responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless they either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS**
We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Enquiry of management, those charged with governance and review of legal and professional costs around actual and potential litigation and claims.
- Enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws
- and regulations.
- Reviewing minutes of meetings of those charged with governance.
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
- with applicable laws and regulations.
Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
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## **THE BRITISH HEN WELFARE TRUST**
## **YEAR ENDED 31 DECEMBER 2024**
## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES**
- Agreeing financial statement disclosures to underlying supporting documentation;
- Reading the minutes of meetings of those charged with governance;
- Enquiring of management as to actual and potential litigation and claims; and
- Reviewing any correspondence with HMRC, relevant regulators and the Group’s legal advisors.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **USE OF OUR REPORT**
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
## **Streets Audit LLP Chartered Accountants & Statutory Auditor**
Tower House Lucy Tower Street Lincoln LN1 1XW
Street Audit LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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**BRITISH HEN WELFARE TRUST**
## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31ST DECEMBER 2024**
**----- Start of picture text -----**
Unrestricted funds Restricted
Total 2024 Total 2023
Notes General Designated funds
£ £ £ £ £
INCOME
Income from generated funds
-
Donations and legacies 693,969 116,670 810,639 784,112
Commercial trading operations 3 238,169 - - 238,169 272,146
-
Other trading activities 40,099 5,000 45,099 29,342
Investment income 14,256 - 14,256 5,046
-
986,493 121,670 1,108,163 1,090,646
Income from charitable activities 2,859 - - 2,859 5,966
Gain on disposal of freehold property 5 - - - - 102,855
TOTAL INCOME 5 989,352 - 121,670 1,111,022 1,199,467
EXPENDITURE 6
Expenditure on raising funds
- -
Commercial trading operations 238,238 238,238 263,775
-
Donations and legacies 84,222 9,000 93,222 82,044
-
Fundraising and marketing 159,258 2,000 161,258 111,050
- -
Investment management costs 1,429 1,429 1,333
Charitable activities
-
Hen re-homing and volunteer management 280,636 62,978 343,614 311,614
Hen awareness and education 190,383 - 21,000 211,383 188,215
-
Influencing welfare practices and policies 59,081 6,500 65,581 57,503
TOTAL EXPENDITURE 1,013,247 - 101,478 1,114,725 1,015,534
NET INCOME before tax (23,895) - 20,192 (3,703) 183,933
Tax on income - -
NET INCOME after tax (23,895) - 20,192 (3,703) - 183,933
Net gains (losses) on investments 11 - 16,023 - 16,023 31,531
NET INCOME before transfers (23,895) 16,023 20,192 12,320 215,464
Transfers between funds 15 17,243 (17,243) - - -
NET MOVEMENT IN FUNDS (6,652) (1,220) 20,192 12,320 215,464
FUNDS BROUGHT FORWARD 143,145 1,384,436 153,791 1,681,372 1,465,908
FUNDS CARRIED FORWARD 136,493 1,383,216 173,983 1,693,692 1,681,372
**----- End of picture text -----**
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## **BRITISH HEN WELFARE TRUST**
## **CONSOLIDATED AND CHARITY STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2024**
**----- Start of picture text -----**
Group Group Charity Charity
Notes 2024 2023 2024 2023
£ £ £ £
FIXED ASSETS
Tangible assets 8 681,293 672,629 681,293 672,629
Investments 9 - - 100 100
681,293 672,629 681,393 672,729
CURRENT ASSETS
Stocks 10 26,389 37,051 - -
Cash at bank and in hand 646,823 706,056 641,809 694,971
Investments at fair value 11 335,974 267,950 335,974 267,950
Debtors 12 53,874 41,810 73,841 77,153
1,063,060 1,052,867 1,051,624 1,040,074
CREDITORS: Amounts falling due
within one year 13
Creditors 38,111 23,004 26,226 11,831
Accruals 12,550 21,120 10,800 19,600
50,661 44,124 37,026 31,431
NET CURRENT ASSETS 1,012,399 1,008,743 1,014,598 1,008,643
NET ASSETS 16 1,693,692 1,681,372 1,695,991 1,681,372
RESERVES
Unrestricted funds 15
General fund 136,492 143,145 157,764 143,145
Designated funds 1,383,217 1,384,436 1,384,436 1,384,436
Restricted funds 17 173,983 153,791 153,791 153,791
Total income funds 1,693,692 1,681,372 1,695,991 1,681,372
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For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies.
The members have not required the compnay to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
David Marek Trustee
Date: 16/09/2025
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## **BRITISH HEN WELFARE TRUST**
## **CONSOLIDATED STATEMENT OF CASH FLOWS**
## **YEAR ENDED 31ST DECEMBER 2024**
**----- Start of picture text -----**
2024 2023
£ £
Cash flows from operating activities
Net income from operating activities 12,320 215,464
Adjustments for:
(Gains)/losses on investments (16,024) (31,531)
Investment income (14,256) (5,046)
Depreciation charges 46,666 42,099
-
(Gains)/losses on sales of fixed assets (102,855)
(Increase)/decrease in debtors (12,064) (4,306)
Increase/(decrease) in creditors 6,537 8,731
(Increase)/decrease in stock 10,662 9,151
Purchase of property, plant and equipment (55,330) (67,060)
Net cash provided by (used in) operating activities (21,489) 64,647
Cash flows from investing activities
-
Proceeds from sale of property, plant and equipment 288,263
Interest received 14,256 5,046
Purchase of investments (52,000) -
Net cash provided by (used in) investing activities (37,744) 293,309
Change in cash and cash equivalents in the
reporting period (59,233) 357,956
Cash and cash equivalents at beginning of year 706,056 348,100
Cash and cash equivalents at end of year 646,823 706,056
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## **BRITISH HEN WELFARE TRUST**
## **CHARITY STATEMENT OF CASH FLOWS**
## **YEAR ENDED 31ST DECEMBER 2024**
**----- Start of picture text -----**
2024 2023
£ £
Cash flows from operating activities
Net income from operating activities 14,619 215,464
Adjustments for:
(Gains)/losses on investments (16,024) (31,531)
Investment income (14,256) (6,646)
Depreciation charges 46,666 42,099
-
(Gains)/losses on sales of fixed assets (102,855)
(Increase)/decrease in debtors 3,312 1,901
Increase/(decrease) in creditors 5,595 8,640
Purchase of property, plant and equipment (55,330) (67,060)
Net cash provided by (used in) operating activities (15,418) 60,012
Cash flows from investing activities
-
Proceeds from sale of property, plant and equipment 288,264
Interest received 14,256 6,646
Purchase of investments (52,000) -
Net cash provided by (used in) investing activities (37,744) 294,910
Change in cash and cash equivalents in the
reporting period (53,162) 354,922
Cash and cash equivalents at beginning of year 694,971 340,049
Cash and cash equivalents at end of year 641,809 694,971
**----- End of picture text -----**
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## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
British Hen Welfare Trust meets the definition of a public benefit entity under FRS 102.
The trustees consider that the charity has adequate resources to continue its operations for the foreseeable future and accordingly have adopted the going concern basis in preparing the accounts.
## **Income**
Income is included in the statement of financial activities when it is probable that the charity will become entitled to the income and the amount can be quantified with reasonable accuracy. The following policies apply to particular categories of income:
- Where income has related expenditure the resources and the expenditure are reported gross.
- Grants and donations are included when the conditions for receipt are met.
- Investment income is included when receivable and can be measured reliably.
- Legacies are included in the SOFA when receipt is probable, that is when there has been a grant of probate and the executors have established that there are sufficient assets in the estate.
- Gift Aid receivable is included in income when there is a valid declaration from the donor.
- The value of work done by volunteers is not included in the accounts (see note 2)
- Investment gains and losses includes any realised or unrealised gains or losses on sale or resulting from revaluing investments to market value at the end of the year.
## **Expenditure and liabilities**
Expenditure is recognised on an accruals basis when a liability is incurred.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the
Support costs have been allocated to activity cost categories on a basis consistent with the use of resources.
Creditors are measured at settlement amounts less any trade discounts.
## **Assets**
Tangible fixed assets are depreciated on a reducing balance basis having regard to the useful lives of the assets. The rates used are as follows:
|rates used are as follows:||||
|---|---|---|---|
|Freehold property|2%|Other office equipment|33%|
|Welfare equipment|15%-25%|Motor vehicles|25%|
|Office furniture|10%|||
Debtors are measured on initial recognition at settlement amounts. Subsequently they are measured at the cash or other consideration expected to be received.
## **Critical accounting estimates and areas of judgement**
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
Tangible fixed assets and investment property are recognised at cost or valuation, less accumulated depreciation / amortisation and any impairment. Depreciation / amortisation takes place over the estimated useful life, down to the assessed residual value. The carrying amount of the Charity's fixed assets is tested as soon as changed conditions show that a need for impairment has arisen.
Page 13
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **2. FINANCIAL PERFORMANCE OF THE CHARITY**
The consolidated statement of financial activities includes the results of the charity's wholly owned subsidiary, The BHWT Trading Co Limited, which operates an online shop.
The summary financial performance of the charity alone is:
|Incoming resources
Gift aid from subsidiary company
Interest and management fees charged to subsidiary
Gain from disposal of freehold property
Cost of generating funds
Expenditure on charitable activities
Net incoming resources
Net gain on investments
Total funds brought forward
Total funds carried forward
Represented by:
Restricted income funds
Unrestricted income funds|**2024**
**£**
872,854
-
2,230
-
875,084
257,078
619,410
876,488
(1,404)
16,023
14,619
1,681,372
1,695,991
173,983
1,522,008
1,695,991|**2023**
**£**
824,466
5,791
2,580
102,855
935,692
194,427
557,332
751,759
183,933
31,531
215,464
1,465,908
1,681,372
153,971
1,527,581
1,681,552|
|---|---|---|
## **3. INCOMING RESOURCES FROM COMMERCIAL TRADING**
The wholly owned subsidiary, The BHWT Trading Co Limited, is incorporated in England and Wales and pays all its profits to the charity by gift aid. It operates an online shop for the sale of products related to the activities of the charity. The charity owns the entire share capital of 100 ordinary shares of £1 each.
The summary financial performance of the subsidiary alone is:
|Turnover
Cost of sales and administration costs
Net profit/(Loss)
Amount gift aided to charity
Retained in subsidiary
The assets and liabilities of the subsidiary were:
Current assets
Current liabilities
Net assets
Aggregate share capital and reserves|**2024**
**£**
238,169
240,468
(2,299)
-
(2,299)
35,216
37,415
(2,199)
(2,199)|**2023**
**£**
272,146
266,355
5,791
5,791
-
51,258
51,158
100
100|
|---|---|---|
Page 14
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
|**OUP AND CHARITY EMPLOYEE INFORMATION**
The average number of employees during the period was:
Administrative support staff
Staff costs for the above persons were:
Wages and salaries
Social security costs
Pension costs|**2024**
14
**£**
376,447
32,021
9,043
417,511|**2023**
12
**£**
343,038
24,106
8,133
375,277|
|---|---|---|
## **4. GROUP AND CHARITY EMPLOYEE INFORMATION**
One employee earned more than £60,000 per annum (2023: None).
The total amount of employee benefits (including employer pension contributions and employer national insurance contributions) received by key management personnel for their services to the charity was £170,530 (2023: £130,342).
We are grateful for the contribution given by our 1,400 volunteers who help with re-homing activites across the UK. It is not practicable to attach a value to this contribution.
## **5. ANALYSIS OF INCOME AND ENDOWMENTS**
|**Voluntary income**
Donations
Gift aid tax recoverable
Lottery
Legacies
**Activities for generating funds**
Commercial trading operations
Corporate sponsorship
Advertising and fees
**Investment income**
Bank interest
**Charitable activities**
Poultry Vet Guide
Awards and other income
Sale of hens|**£**
505,962
94,215
60,065
33,727
693,969
238,169
37,184
2,915
278,268
14,256
14,256
2,669
190
-
2,859
**Unrestricted**
**funds**|**£**
116,670
-
-
-
116,670
-
5,000
-
5,000
-
-
-
-
-
**Restricted**
**funds**|**£**
622,632
94,215
60,065
33,727
810,639
238,169
42,184
2,915
283,268
14,256
14,256
2,669
190
-
2,859
**Total 2024**|**£**
562,299
98,158
30,816
4,557
695,830
272,146
25,937
3,405
301,488
5,046
5,046
3,843
2,123
-
5,966
**Unrestricted**
**funds**|**£**
82,032
6,250
-
-
88,282
-
-
-
-
-
-
-
-
-
-
**Restricted**
**funds**|**£**
644,331
104,408
30,816
4,557
784,112
272,146
25,937
3,405
301,488
5,046
5,046
3,843
2,123
-
5,966
**Total 2023**|
|---|---|---|---|---|---|---|
Voluntary income includes the following donations received from charitable trusts:
||**£**|||**£**||
|---|---|---|---|---|---|
|Animal Friends||250|The Primrose Trust||15,000|
|The Sylvia Aitken Chatitable Trust||1,000|Animal Affairs||950|
|The Diana Edgson Wright Trust||1,000|The Walker 597 Trust||300|
|The Marsh Charitable Trust||900|UK Compassion Association||1,080|
|Pets At Home Ltd||29,150|The Shirley Pugh Foundation for||400|
||||the Welfare of Animals|||
Page 15
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
**----- Start of picture text -----**
6. ANALYSIS OF EXPENDITURE (unrestricted) Other
Staff direct Support Total Total
costs costs costs 2024 2023
£ £ £ £ £
Expenditure on raising funds
- -
Commercial trading operations 238,238 238,238 263,775
Donations and legacies 44,394 7,207 32,621 84,222 82,044
Fundraising and marketing 9,945 141,133 8,180 159,258 111,050
Investment management 236 26 1,167 1,429 1,333
Expenditure on charitable activities
Hen rehoming and volunteer management 124,305 62,836 93,495 280,636 287,423
Hen awareness and education 99,444 16,143 74,795 190,383 188,215
Influencing welfare practices and policies 30,721 4,986 23,375 59,081 57,503
ANALYSIS OF EXPENDITURE (restricted)
Expenditure on raising funds
- - -
Donations and legacies 9,000 9,000
- - -
Fundraising and marketing 2,000 2,000
Expenditure on charitable activities
-
Hen rehoming and volunteer management 26,533 36,445 62,978 24,191
Hen awareness and education 21,000 - - 21,000 -
- - -
Influencing welfare practices and policies 6,500 6,500
374,078 507,015 233,633 1,114,725 1,015,534
7. SUPPORT COSTS ALLOCATION Staff Property Admin Legal and Total
costs costs and Finance 2024
£ £ £ £ £
Expenditure on raising funds
Donations and legacies 6,253 1,185 23,497 1,686 32,621
Fundraising income 1,568 297 5,892 423 8,180
Investment management 224 42 841 60 1,167
Expenditure on charitable activities
Hen rehoming and volunteer management 17,923 3,397 67,344 4,831 93,495
Hen awareness and education 14,338 2,717 53,875 3,865 74,795
Influencing welfare practices and policies 4,481 849 16,837 1,208 23,375
44,787 8,487 168,286 12,073 233,633
**----- End of picture text -----**
Support costs have been allocated to activities on the basis of estimated staff time.
Governance costs included in support costs amount to £9,800 (2023: £16,617).
Governance costs include auditor's and independent examiner's fees of £6,200 (2023 £15,000).
The charity operates a defined contribution pension scheme. The contributions to the scheme amounted to £12,472 in the year and are included in the staff costs in the above notes showing the allocation to activities.
Page 16
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **8. GROUP AND CHARITY TANGIBLE FIXED ASSETS**
|**Cost**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the period
Eliminated on disposals
At 31 December 2024
**Net book amounts**
At 31 December 2024
At 31 December 2023|**Freehold**
**Welfare**
**Office**
**property**
**equipment**
**equipment**
**Total**
**£**
**£**
**£**
**£**
615,845
141,367
43,103
83,173
883,488
3,600
2,598
1,843
47,289
55,330
-
-
-
-
-
619,445
143,965
44,946
130,462
938,818
52,624
82,846
35,247
40,144
210,861
12,123
9,933
2,836
21,772
46,664
-
-
-
-
-
64,747
92,779
38,083
61,916
257,525
554,698
51,186
6,863
68,546
681,293
563,221
58,521
7,856
43,029
672,627
**Motor**
**vehicles**|
|---|---|
## **9. CHARITY FIXED ASSET INVESTMENTS**
## Holdings of 20% or more
The charity holds 100 shares of £1 each in its wholly owned trading subsidiary The BHWT Trading Co Limited which is incorporated in England and Wales.
The activities and results of this company are summarised in Note 3.
## **10. GROUP STOCKS**
The stock held by the group relates entirely to trading stock held by the trading subsidiary.
Page 17
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **11. GROUP AND CHARITY CURRENT ASSET INVESTMENTS**
|COIF Charities Ethical Investment Fund
Value at 1st January 2024
Additions
Increase (decrease) in value
Value at 31 December 2024
**12. DEBTORS**
Trade debtors
Other debtors
Loan to subsidiary company|**£**
267,950
52,000
16,024
335,974
**2024**
**2023**
**2024**
**2023**
**£**
**£**
**£**
**£**
26,103
12,547 22,512
9,425
27,771
29,263 27,549
36,042
-
-
23,780
31,686
53,874
41,810 73,841
77,153
**Group**
**Charity**|
|---|---|
Debtors are measured at the best estimate of the amount expected to be recovered at the reporting date.
|**EDITORS - amounts due within one year**
Trade creditors
Other creditors
Accruals|**2024**
**2023**
**2024**
**2023**
**£**
**£**
**£**
**£**
29,662
13,604
17,776
3,801
8,449
9,400
8,449
8,030
12,550
21,120
10,800
19,600
50,661
44,124
37,025
31,431
**Group**
**Charity**|
|---|---|
## **13. CREDITORS - amounts due within one year**
## **14. OPERATING LEASE COMMITMENTS**
## **Lessee**
At the reporting end date the charity had outstanding lease commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follow:
|Within one year
Between two and five years|**2024**
**£**
315
1,103
1,418|**2023**
**£**
-
-
-|
|---|---|---|
Page 18
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **15. MOVEMENTS IN CHARITABLE FUNDS**
|**Restricted funds (see Note 15)**
**Unrestricted funds**
General fund
Designated funds:
Employee commitment fund
Capital equipment fund
Property development fund
Education
Hen health
**Restricted funds (see Note 15)**
**Unrestricted funds**
General fund
Designated funds:
Employee commitment fund
Capital equipment fund
Property development fund
Education
Hen health|**£**
**£**
**£**
**£**
**£**
**£**
153,791
121,670
(101,478)
-
-
173,983
143,145
989,352
(1,013,248)
17,243
-
136,492
382,951
-
-
-
16,024
398,975
40,000
-
-
-
-
40,000
851,485
-
-
(17,243)
-
834,242
35,000
-
-
-
-
35,000
75,000
-
-
-
-
75,000
1,527,581
989,352
(1,013,248)
-
16,024
1,519,709
**£**
**£**
**£**
**£**
**£**
**£**
89,700
88,282
(24,191)
-
-
153,791
114,042
1,008,330
(991,343)
12,116
-
143,145
351,420
-
-
-
31,531
382,951
40,000
-
-
-
-
40,000
760,746
-
-
(12,116)
102,855
851,485
35,000
-
-
-
-
35,000
75,000
-
-
-
-
75,000
1,376,208
1,008,330
(991,343)
-
134,386
1,527,581
**At 1 January**
**2023**
**Income**
**Expenditure**
**At 31**
**December**
**2023**
**Transfers**
**Gains and**
**losses**
**Transfers**
**At 1 January**
**2024**
**At 31**
**December**
**2024**
**Income**
**Expenditure**
**Gains and**
**losses**|
|---|---|
## **Purposes of designated funds:**
_**Employee commitment fund:**_ This fund represents reserves set aside to meet unforeseen _costs associated with employment, for example sickness, maternity, redundancy._
_**Capital equipment fund:**_ A fund to provide for the replacement of equipment.
_**Property development fund:**_ This fund has been established to purchase and develop _the charity's property. The building costs and related depreciation are transferred to this fund._
_**Education fund:**_ A fund to provide educational resources including coursework.
_**Hen health:**_ This fund has been established to expand and promote hen health knowledge _nationally through working with the veterinary profession._
Page 19
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **16. RESTRICTED FUNDS**
|Improving Pet Hen Health
Van and trailer appeal 2020
Van purchase 2023
Summer appeal 2023
Hen Hospital
Hen Welfare Awareness
Hens as Therapy
Christmas Appeal 2021
Animal Defence Trust
Norman Family Charitable trust
Pets at Home Foundation
Staff Cost Support
Pets at Home Helpline Grant
Riffenburgh New Rehoming Points
New Rehoming Points
Van Coachworks
Improving Pet Hen Health
Van and trailer appeal 2020
Van purchase 2023
Summer appeal 2023
Hen Hospital
Hen Welfare Awareness
Hens as Therapy
Christmas Appeal 2021
Animal Defence Trust
Norman Family Charitable trust
Pets at Home Foundation|**£**
**£**
**£**
**£**
**£**
**£**
2,814
470
(3,284)
-
-
-
9,788
-
(2,447)
-
-
7,341
35,467
-
(8,867)
-
-
26,600
37,984
281
(11,012)
-
-
27,253
14,158
-
-
-
-
14,158
1,199
550
(1,749)
-
-
-
6,767
255
-
-
-
7,022
25,252
-
(6,403)
-
-
18,849
1,500
-
-
-
-
1,500
1,000
-
(1,000)
-
-
-
17,862
-
(2,992)
-
-
14,870
-
60,000
(60,000)
-
-
-
-
29,150
-
-
-
29,150
-
7,500
-
-
-
7,500
-
19,740
-
-
-
19,740
-
3,724
(3,724)
-
-
-
153,791
121,670
(101,478)
-
-
173,983
**£**
**£**
**£**
**£**
**£**
**£**
640
2,174
-
-
-
2,814
13,051
-
(3,263)
-
-
9,788
-
47,289
(11,822)
-
-
35,467
-
37,984
-
-
-
37,984
14,158
-
-
-
-
14,158
619
580
-
-
-
1,199
6,512
255
-
-
-
6,767
30,710
-
(5,458)
-
-
25,252
1,500
-
-
-
-
1,500
1,000
-
-
-
-
1,000
21,510
-
(3,648)
-
-
17,862
89,700
88,282
(24,191)
-
-
153,791
**At 1**
**January**
**2024**
**Income**
**Expenditure**
**Gains and**
**losses**
**Gains and**
**losses**
**At 31**
**December**
**2023**
**Transfers**
**At 31**
**December**
**2024**
**Transfers**
**At 1**
**January**
**2023**
**Income**
**Expenditure**|
|---|---|
_**Improving pet hen health:**_ To collaborate with veterinary professionals in order to improve _understanding of care for pet hens._
## _**Van and trailer appeal 2020; Van purchase 2023; Summer appeal 2023**_
These funds are for the purchase of vans and trailers. The costs of the assets acquired by these funds are included in fixed assets. Depreciation of the assets is charged to each fund and the closing balance at the balance sheet date represents the book value of the assets.
_**Hen hospital:**_ To provide specialist equipment for a hen hospital in the charity's new building.
_**Hen Welfare Awareness:**_ Funds raised through the Christmas Appeal to promote a wide _understanding of the need for hen welfare procedures._ _**Hens as therapy:**_ Funds raised through the Christmas Appeal to develop the understanding of the _use of hens as therapy for those suffering with mental health issues._
_**Christmas Appeal 2021:**_ To provide equipment to individual team poorly hen carers including heat _lamps, holding pens and other equipment necessary for nursing sick and injured hens._
_**Animal Defence Trust:**_ A grant towards the cost of a trailer for hen collection.
_**Norman Family Charitable Trust:**_ A grant for equipment
_**Pets at Home Foundation:**_ A grant to provide a rehoming shed in Lancashire. The cost of assets _acquired by this fund is included in fixed assets. Depreciation of the assets is charged to the fund._
**Staff Cost Support:** Funds donated to support the staff costs of running the charity.
**New Rehoming Points; Riffenburgh New Rehoming Points:** Appeal focused on the cost of setting up new rehoming points, including associated equipment. A separate row has been included for the contribution from Liz and Beau for a specific rehoming point to be set up which is anticipated in 2025.
**Pets at Home Helpline Grant:** Grant awarded to supply the cost of recruitment and pay for a new member of staff to support the Hen Helpline. **Van Coachworks:** Beau Riffenburgh and Liz Cruwys kindly made this donation to cover the cost of the fitting of the new van.
Page 20
## **BRITISH HEN WELFARE TRUST**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST DECEMBER 2024**
## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Restricted funds**
**Unrestricted funds**
General fund
Employee commitment fund
Capital equipment fund
Property fund
Education fund
Hen health fund|**2024**
**2024**
**2024**
**£**
**£**
**£**
84,995
88,988
173,983
41,599
94,893
136,492
398,975
398,975
40,000
40,000
554,699
279,543
834,242
35,000
35,000
75,000
75,000
681,293
1,012,399
1,693,692
**Fixed**
**Assets**
**Current**
**Assets**
**Total**|**2023**
**2023**
**2023**
**£**
**£**
**£**
63,124
90,667
153,791
46,383
96,762
143,145
-
382,951
382,951
-
40,000
40,000
563,222
288,263
851,485
-
35,000
35,000
-
75,000
75,000
672,729 1,008,643 1,681,372
**Fixed**
**Assets**
**Current**
**Assets**
**Total**|
|---|---|---|
## **18. TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES**
Jane Howorth, the founder of the charity, received a salary of £63,338 (2023: £55,008) as chief executive of the charity. Company pension contributions were £1,320. This is permitted by article 4.6 of the Memorandum of Association.
J Ison is a consultant with the firm Bray Accountants which provided accountancy services to the value of £nil (2023: £3,000) during the year, as permitted under article 4.5.3 of the Memorandum of Association.
No trustee receives salary or expenses for their work as a trustee.
There are no other related party transactions that require disclosure under FRS102.
Page 21