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2025-12-31-accounts

THE BRITISH HEN WELFARE TRUST YEAR ENDED 31 DECEMBER 2025

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 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees David Marek
Sharon Whitehead (Appointed 26 June 2026)
Dr Sharon Eversfield (Appointed 14 August 2025)
Dr Sophia Christine Fannon-Howell
Charity Number 1147356
Principal Address Hen Central
Rose Ash
South Molton
EX36 4RF
Auditors Streets Audit LLP
Melrose House
Rydon lane
Pynes Hill
Exeter
EX2 5AZ

THE BRITISH HEN WELFARE TRUST

YEAR ENDED 31 DECEMBER 2025

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 2025

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 2025 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:

ACHIEVEMENTS AND PERFORMANCE

The most exciting aspect of 2025 was the instigation of several key strategic objectives; namely:

  1. The establishment of World Hen Welfare

  2. Discussions with potential affiliate candidates in both the USA and Canada

  3. Exploration of quail welfare and how we can influence for improvements

  4. The re-establishment of our Hens as Therapy work, with a focus on prisons

Hen numbers were significantly below those of 2024 with 50,130 being rehomed in 2025 v 62,440 in 2024. This was entirely due to disease issues causing us to lose access to farms.

Despite the very real frustrations over the Avian Influenza impact on the rehoming work, the British Hen Welfare Trust took several confident and ambitious steps towards globalising its model and message. And it is this platform that leads the charity towards an exciting and far reaching strategy for 2026 – 2030.

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THE BRITISH HEN WELFARE TRUST

YEAR ENDED 31 DECEMBER 2025

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.

The overall number now having served more than six years with the charity is just under 250, those with more than twelve years is over 50, and over 18 years, 7 volunteers. This is 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 continuing to progress several key strategic objectives; namely:

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 2025

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 2025 has slowed slightly when compared to 2024. The Group’s total income in 2025 reached £1,057,626; this was £53,397 less than the year 2024 total of £1,111,022. Expenditure over the past year has also slightly decreased with 2025 ending in a total of £1,096,375 spent, a decrease of £18,350. (2024: £1,114,725). The charity has seen savings in the trading subsidiary's costs as a result of decreased sales in the year. The charity has seen less fundraising and marketing costs in 2025.

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 re-homing 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 2025 was £1,096,375(2024: £1,114,725). 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 2025

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 2025 the General Reserve amounted to £155,465. The General Reserve therefore falls short of the annual support costs of £244,708.

Whilst general reserves are short of support costs, designated funds are in place to cover such shortfalls. These funds have been set out below, the movements of which are set out in note 11:

• Property Development Fund to respond to opportunities for growth, particularly regarding the Charity’s operating base. Note that 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.

• 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: Hen Central, 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:

Sharon Eversfield Sophia Fannon-Howell David Marek

From 14th August 2025

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THE BRITISH HEN WELFARE TRUST

YEAR ENDED 31 DECEMBER 2025

TRUSTEES' ANNUAL REPORT

Samantha Hopps To 27 February 2025 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.

09/07/2026

The trustees’ annual report was approved on …........................ and signed on behalf of the trustees by

David Marek Trustee

Page 5

THE BRITISH HEN WELFARE TRUST

YEAR ENDED 31 DECEMBER 2025

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 2025 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 2025 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.

Page 6

THE BRITISH HEN WELFARE TRUST

YEAR ENDED 31 DECEMBER 2025

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:

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 report in accordance with the Act 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.

 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 2025

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES

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 Date: 17 July 2026 Lucy Tower Street Lincoln LN1 1XW

Streets 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 2025

----- Start of picture text -----
Unrestricted funds Restricted
Total 2025 Total 2024
Notes General Designated funds
£ £ £ £ £
INCOME
Income from generated funds
-
Donations and legacies 636,334 171,222 807,556 810,639
Commercial trading operations 3 201,796 - - 201,796 238,169
- -
Other trading activities 31,415 31,415 45,099
Investment income 14,235 - 14,235 14,256
-
883,780 171,222 1,055,002 1,108,163
Income from charitable activities 2,624 - - 2,624 2,859
Gain on disposal of freehold property 5 - - - -
TOTAL INCOME 5 886,404 - 171,222 1,057,626 1,111,022
EXPENDITURE 6
Expenditure on raising funds
- -
Commercial trading operations 198,453 198,453 238,238
-
Donations and legacies 94,407 9,000 103,407 93,222
-
Fundraising and marketing 121,020 2,000 123,020 161,258
- -
Investment management costs 1,531 1,531 1,429
Charitable activities
-
Hen re-homing and volunteer management 312,633 50,383 363,016 343,614
Hen awareness and education 213,280 - 21,000 234,280 211,383
-
Influencing welfare practices and policies 66,167 6,500 72,667 65,581
TOTAL EXPENDITURE 1,007,492 - 88,883 1,096,375 1,114,725
NET INCOME before tax (121,088) - 82,339 (38,749) (3,703)
Tax on income - -
NET INCOME after tax (121,088) - 82,339 (38,749) - (3,703)
Net gains (losses) on investments 11 - (7,314) - (7,314) 16,023
NET INCOME before transfers (121,088) (7,314) 82,339 (46,063) 12,320
Transfers between funds 15 140,060 (125,902) (14,158) - -
NET MOVEMENT IN FUNDS 18,972 (133,216) 68,181 (46,063) 12,320
FUNDS BROUGHT FORWARD 136,493 1,383,216 173,983 1,693,692 1,681,372
FUNDS CARRIED FORWARD 155,465 1,250,000 242,164 1,647,629 1,693,692
----- End of picture text -----

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BRITISH HEN WELFARE TRUST

CONSOLIDATED AND CHARITY STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2025

----- Start of picture text -----
Group Group Charity Charity
Notes 2025 2024 2025 2024
£ £ £ £
FIXED ASSETS
Tangible assets 8 652,573 681,293 652,573 681,293
Investments 9 - - 100 100
652,573 681,293 652,673 681,393
CURRENT ASSETS
Stocks 10 22,885 26,389 - -
Cash at bank and in hand 632,706 646,823 618,085 641,809
Investments at fair value 11 328,659 335,974 328,659 335,974
Debtors 12 53,467 53,874 77,217 73,841
1,037,717 1,063,060 1,023,961 1,051,624
CREDITORS: Amounts falling due
within one year 13
Creditors 25,911 38,111 15,819 26,226
Accruals 16,750 12,550 12,000 10,800
42,661 50,661 27,819 37,026
NET CURRENT ASSETS 995,056 1,012,399 996,142 1,014,598
NET ASSETS 17 1,647,629 1,693,692 1,648,815 1,695,991
RESERVES
Unrestricted funds 15
General fund 155,465 136,492 156,651 157,764
Designated funds 1,250,000 1,383,217 1,250,000 1,384,436
Restricted funds 16 242,164 173,983 242,164 153,791
Total income funds 1,647,629 1,693,692 1,648,815 1,695,991
----- End of picture text -----

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies. However, an audit was required and undertaken in accordance with section 144 of the Charities Act 2011.

The members have not required the company 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: 09/07/2026

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BRITISH HEN WELFARE TRUST

CONSOLIDATED STATEMENT OF CASH FLOWS

YEAR ENDED 31ST DECEMBER 2025

----- Start of picture text -----
2025 2024
£ £
Cash flows from operating activities
Net income from operating activities (46,063) 12,320
Adjustments for:
(Gains)/losses on investments 7,315 (16,024)
Investment income (14,235) (14,256)
Depreciation charges 41,791 46,666
-
(Gains)/losses on sales of fixed assets 1,343
(Increase)/decrease in debtors 407 (12,064)
Increase/(decrease) in creditors (8,000) 6,537
(Increase)/decrease in stock 3,505 10,662
Net cash provided by (used in) operating activities (13,937) 33,841
Cash flows from investing activities
Purchase of property, plant and equipment (14,414) (55,330)
Interest received 14,234 14,256
Purchase of investments - (52,000)
Net cash provided by (used in) investing activities (180) (93,074)
Change in cash and cash equivalents in the
reporting period (14,117) (59,233)
Cash and cash equivalents at beginning of year 646,823 706,056
Cash and cash equivalents at end of year 632,706 646,823
----- End of picture text -----

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BRITISH HEN WELFARE TRUST

CHARITY STATEMENT OF CASH FLOWS

YEAR ENDED 31ST DECEMBER 2025

----- Start of picture text -----
2025 2024
£ £
Cash flows from operating activities
Net income from operating activities (47,176) 14,619
Adjustments for:
(Gains)/losses on investments 7,315 (16,024)
Investment income (14,235) (14,256)
Depreciation charges 41,791 46,666
-
(Gains)/losses on sales of fixed assets 1,343
(Increase)/decrease in debtors (3,375) 3,312
Increase/(decrease) in creditors (9,207) 5,595
Net cash provided by (used in) operating activities (23,544) 39,912
Cash flows from investing activities
Purchase of property, plant and equipment (14,414) (55,330)
Interest received 14,235 14,256
Purchase of investments - (52,000)
Net cash provided by (used in) investing activities (179) (93,074)
Change in cash and cash equivalents in the
reporting period (23,723) (53,162)
Cash and cash equivalents at beginning of year 641,809 694,971
Cash and cash equivalents at end of year 618,086 641,809
----- End of picture text -----

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BRITISH HEN WELFARE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

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:

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.

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BRITISH HEN WELFARE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

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		 2025
£
855,830
-
2,230
-
858,060
227,957
669,964
897,921
(39,861)
(7,315)
(47,176)
1,695,991
1,648,815
242,164
1,406,651
1,648,815		 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

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		 2025
£
201,795
200,683
1,112
-
1,112
39,900
40,987
(1,087)
(1,087)		 2024
£
238,169
240,468
(2,299)
-
(2,299)
35,216
37,415
(2,199)
(2,199)

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BRITISH HEN WELFARE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

4. GROUP 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		 2025
16
£
430,996
41,591
10,664
483,251		 2024
14
£
376,447
32,021
9,043
417,511

One employee earned more than £60,000 per annum (2024: one).

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 £157,506 (2024: £170,530).

We are grateful for the contribution given by our 1,400 volunteers who help with rehoming 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		 £
476,956
93,466
62,662
3,250
636,334
201,796
24,748
6,667
233,211
14,235
14,235
2,624
2,624
Unrestricted
funds		 £
171,222
-
-
-
171,222
-
-
-
-
-
-
-
-
Restricted
funds		 £
648,178
93,466
62,662
3,250
807,556
201,796
24,748
6,667
233,211
14,235
14,235
2,624
-
2,624
Total 2025		 £
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

Voluntary income includes the following donations received from charitable trusts:

£ £
Animal Affairs 1,000 The Animal Defence Trust 1,500
The Sylvia Aitken Charitable Trust 3,000 Pets At Home Foundation 18,767
The Diana Edgson Wright Trust 1,000 Sylvanus Charitable Trust 2,000
The Marsh Christian Trust 900 Alan & Karen Grieve Charitable 500
The Walker 597 Trust 1,050 Trust

Page 15

BRITISH HEN WELFARE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

----- Start of picture text -----
6. ANALYSIS OF EXPENDITURE (unrestricted) Other
Staff direct Support Total Total
costs costs costs 2025 2024
£ £ £ £ £
Expenditure on raising funds
-
Commercial trading operations 198,453 198,453 238,238
Donations and legacies 53,332 6,908 34,167 94,407 84,222
Fundraising and marketing 11,947 100,505 8,568 121,020 159,258
Investment management 284 24 1,223 1,531 1,429
Expenditure on charitable activities
Hen rehoming and volunteer management 149,332 65,375 97,927 312,633 280,636
Hen awareness and education 119,466 15,473 78,341 213,280 190,383
Influencing welfare practices and policies 36,906 4,779 24,482 66,167 59,081
ANALYSIS OF EXPENDITURE (restricted)
Expenditure on raising funds
- -
Donations and legacies 9,000 9,000 9,000
- -
Fundraising and marketing 2,000 2,000 2,000
Expenditure on charitable activities
-
Hen rehoming and volunteer management 21,500 28,883 50,383 62,978
Hen awareness and education 21,000 - - 21,000 21,000
- -
Influencing welfare practices and policies 6,500 6,500 6,500
431,266 420,400 244,708 1,096,375 1,114,725
7. SUPPORT COSTS ALLOCATION Staff Property Admin Legal and Total
costs costs and Finance 2025
£ £ £ £ £
Expenditure on raising funds
Donations and legacies 7,512 1,079 22,013 3,563 34,167
Fundraising income 1,884 271 5,520 893 8,568
Investment management 269 39 788 128 1,223
Expenditure on charitable activities
Hen rehoming and volunteer management 21,531 3,092 63,092 10,211 97,927
Hen awareness and education 17,225 2,474 50,473 8,169 78,341
Influencing welfare practices and policies 5,383 773 15,773 2,553 24,482
53,804 7,727 157,660 25,517 244,708
----- 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 £20,481 (2024: £9,800).

Governance costs include auditor's and independent examiner's fees of £16,881 (2024 £6,200).

The charity operates a defined contribution pension scheme. The contributions to the scheme amounted to £13,789 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 2025

8. GROUP AND CHARITY TANGIBLE FIXED ASSETS

Cost
At 1 January 2025
Additions
Disposals
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the period
Eliminated on disposals
At 31 December 2025
Net book amounts
At 31 December 2025
At 31 December 2024		 Freehold
Welfare
Office
property
equipment
equipment
Total
£
£
£
£
619,445
143,965
44,946
130,462
938,818
-
5,241
9,173
-
14,414
-
(5,068)
(19,668)
(119)
(24,855)
619,445
144,138
34,451
130,343
928,377
64,747
92,779
38,083
61,916
257,525
12,195
9,131
3,327
17,138
41,791
-
(4,285)
(19,108)
(119)
(23,512)
76,942
97,625
22,302
78,935
275,804
542,503
46,513
12,149
51,408
652,573
554,698
51,186
6,863
68,546
681,293
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 2025

11. GROUP AND CHARITY CURRENT ASSET INVESTMENTS

COIF Charities Ethical Investment Fund
Value at 1st January 2025
Additions
Increase (decrease) in value
Value at 31 December 2025
BTORS
Trade debtors
Other debtors
Loan to subsidiary company		 £
335,974
(7,315)
328,659
2025
2024
2025
2024
£
£
£
£
9,404 26,103 7,011
22,512
44,063 27,771 44,062
27,549
-
-
26,144
23,780
53,467 53,874 77,217
73,841
Group
Charity

12. DEBTORS

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		 2025
2024
2025
2024
£
£
£
£
12,473
29,662
2,716
17,776
13,438
8,449
13,103
8,450
16,750
12,550
12,000
10,800
42,661
50,661
27,819
37,026
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 follows:

Within one year
Between two and five years		 2025
£
315
788
1,103		 2024
£
315
1,103
1,418

Page 18

BRITISH HEN WELFARE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

15. MOVEMENTS IN CHARITABLE FUNDS

Restricted funds (see Note 16)
Unrestricted funds
General fund
Designated funds:
Employee commitment fund
Capital equipment fund
Property development fund
Education
Hen health
Restricted funds (see Note 16)
Unrestricted funds
General fund
Designated funds:
Employee commitment fund
Capital equipment fund
Property development fund
Education
Hen health		 £
£
£
£
£
£
173,983
171,222
(88,883)
(14,158)
-
242,164
136,492
886,404
(1,007,491)
140,060
-
155,465
398,975
-
-
208,340
(7,315)
600,000
40,000
-
-
-
-
40,000
834,242
-
- (334,242)
-
500,000
35,000
-
-
-
-
35,000
75,000
-
-
-
-
75,000
1,519,709
886,404
(1,007,491)
14,158
(7,315)
1,405,465
£
£
£
£
£
£
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
At 1 January
2024
Income
Expenditure
At 31 December
2024
Transfers
Gains and
losses
Transfers
At 1 January
2025
At 31 December
2025
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 2025

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
Hen helpline appeal
Christmas Appeal 2021
Animal Defence Trust
Pets at Home Foundation
Staff Cost Support
Pets at Home Helpline Grant
Riffenburgh New Rehoming Points
New Rehoming Points
Alan & Karen Grieve
Marsh Christian Trust
Beau & Liz USA CAF fund
Christmas appeal 2025 van
Beau & Liz 2025 Christmas appeal Van
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		 £
£
£
£
£
£
-
470
-
-
-
470
7,341
-
(2,559)
-
-
4,782
26,600
60
(6,650)
-
-
20,010
27,253
-
(9,069)
-
-
18,184
14,158
-
-
(14,158)
-
-
-
340
-
-
-
340
7,022
235
-
-
-
7,257
2,305
-
-
-
2,305
18,849
(5,741)
-
-
13,108
1,500
1,500
14,870
-
(2,461)
-
-
12,409
-
60,000
(60,000)
-
-
-
29,150
18,767
-
-
-
47,917
7,500
-
-
-
7,500
19,740
10,981
(1,002)
-
-
29,720
-
500
(500)
-
-
-
900
(900)
-
22,500
-
22,500
29,163
-
29,163
25,000
-
25,000
173,983
171,222
(88,883)
(14,158)
-
242,164
£
£
£
£
£
£
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
Gains and
losses
Expenditure
Income
Expenditure
At 31
December
2025
Transfers
Transfers
At 1
January
2024
At 1
January
2025
Gains and
losses
At 31
December
2024
Income

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, Christmas Appeal 2025, Beau and Liz 2025 Van Appeal

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.

Page 20

BRITISH HEN WELFARE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

16. RESTRICTED FUNDS - continued

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.

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 2026.

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.

Alan & Karen Grieve Charitable Trust: Restricted funding towards the purchase of tarpaulins and associated equipment to support BHWT rehoming operations, primarily at the Boncath site.

Marsh Christian Trust: Restricted funding towards the purchase of tarpaulins and associated equipment for use across various BHWT rehoming sites to support operational and biosecurity requirements.

Beau & Liz USA CAF Fund: Restricted funding received via CAF America for a designated charitable purpose of transport for BHWT operations.

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		 2025
2025
2025
£
£
£
52,433
189,731
242,164
57,637
97,828
155,465
600,000
600,000
40,000
40,000
542,503
(42,503)
500,000
35,000
35,000
75,000
75,000
652,573
995,056
1,647,629
Fixed
Assets
Current
Assets
Total		 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

18. TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES

Jane Howorth, the founder of the charity, received a salary of £69,129 (2024: £63,338) as chief executive of the charity. Company pension contributions were £1,321 (2024: £1,320). This is permitted by article 4.6 of the Memorandum of Association.

Two trustees in the year received repaid expenses amounting to £1,550.

There are no other related party transactions that require disclosure under FRS102.

Page 21