2021-05-24-accounts

Report of the Trustee Directors

And

Unaudited Financial Statements

For Year Ending 24 May 2021

World Protection for Dogs and Cats in the Meat Trade

(Charitable Company limited by guarantee)

Registered Number 08544316

Registered Charity Number 1154524

TRUSTEE REPORT AND ACCOUNTS FOR THE PERIOD ENDED 24 MAY 2021

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Contents	Page
Reference and administration details	3
Report of the Trustees	4
Report of the Independent Examiner	10
Statement of Financial Activities	11
Income and Expenditure Account	12
Balance Sheet	13
Notes to Financial Statements	14

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REFERENCE AND ADMINISTRATION DETAILS

CHARITY NAME Working Name

World Protection for Dogs and Cats in the Meat Trade NoToDogMeat Foundation

Charity number 1154524 Company Number 08544316 Registered address 19 Crawford Street London W1H 1PJ Trustees D Merrill J De Cadenet Independent Examiner Taxes R Us Ltd Accountants 673 Finchley Road London NW2 2JP Tel: [phone] Bankers HSBC 90 Baker Street Marylebone London W1U 6AX

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World Protection For Dogs and Cats in the Meat Trade 1154524

The Trustees are pleased to present their annual report.

The Charity was incorporated as a Company limited by guarantee not having a share capital and not for profit on 24 May 2013. It was subsequently registered as a charity (registration number 1154524) and became operationally active as such on 8 November 2013. The Charity’s overarching objective is to prevent and suppress cruelty to dogs and cats used for food in the dog meat trade.

Structure Governance and Management

Its Memorandum of Articles of Association governs the Company. The Committee and Members in accordance with the Memorandum and Articles of Association nominate trustees. It is the policy of the Trustee Directors who recommend any person whether an active Charity member or not who, in their opinion and after a suitable review period, possesses appropriate skills and judgment. The Charity follows the Charity Commission recommended practices for the induction and training of new Trustees. The Committee comprises the Trustee Directors and such other persons to whom the Trustee Directors may delegate core tasks. Decisions are made by the Trustee Directors after full discussion.

The Trustee Directors have identified and implement appropriate procedures to manage the major risks to which the Charity is exposed.

The Charity has part-time office service facilities housed at the registered office which has its own insurance and management structure. As such it has minimal running costs and employs no full-time staff directly.

The majority of risks identified therefore relate to overseas projects, with risk management being a consideration of risk for each project before it commences, and mitigating actions being undertaken where possible.

The charity has now put in place strict guidelines to ensure that for fundraising campaigns for overseas rescuers, a site visit is performed before grants over the amount of £1500 are released and additional due diligence measures are applied prior to any fundraising. Contracts have been put in place with all major parties in receipt of overseas funds from the charity.

The Trustees recognise that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

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Objectives and Activities

To promote humane behaviour towards dogs and cats by any or all of the following means:

• (1) Preventing or suppressing cruelty to animals in the dog and cat meat trade worldwide.

• (2) Providing support to animal sanctuaries that rescue dogs and cats from the meat trade.

• (3) Facilitating the provision of veterinary care and treatment for dogs and cats in the meat trade, including those at dog farms and animals which have been rescued.

• (4) Assisting with rehoming of dogs and cats (including lost pets) that have been rescued from the dog and cat meat markets and trade.

• (5) Campaigning for animal welfare laws to be respected and enforced both on an international and national level for animals in the dog and cat meat trade at all levels, including dog farms, live transport of dogs and cats for slaughter, slaughterhouse regulations and/or suppression of boiling them alive.

Ending the dog meat trade

In China, over 10 million dogs are used each year for food or fur without regard to sanitation or animal welfare. The majority are strays and stolen pets. In Korea, around 2 million dogs are farmed, and investigations prove they are subjected to horrific conditions in raising, transporting, slaughtered, and sold. Theft of pets for consumption is commonplace in Vietnam, Cambodia and Laos. There is still a fear of dogs in Indonesia, which hinders change. As an umbrella resource for grassroots organisations in Asia that share our vision, we actively work to set up education and veterinary programmes. We provide valuable support to care for dogs and cats rescued. In 2016, we formed a partnership alliance in China to run a shelter for dogs and cats we had taken an active part in saving. In 2021, we launched our education programme in Cambodia. Care for our dog and cat meat trade survivors and finding them homes domestically and internationally continues to be a key priority.

Summary of Main Achievements, Performances and Plans for the Future

The Charity had achievements consistent with all areas of its charity objects during the year. In 2018, United Nations granted the Charity Special Consultative Status. This is the highest honour an NGO can receive for its work. This privilege has allowed the Charity to engage with the UN on sustainability and development goals, circulate formal statements to all members and other NGOs, and attend meetings to make oral statements on animal welfare and civil society concerns. With its solid alliances with other small NGOs in Asia, the Charity can continue to share the knowledge that could advance animal welfare and lead to animal welfare laws being respected and enforced both internationally and nationally.

The pandemic has been very challenging for the Charity, and this financial period has been challenging. However, it was able to diversify its fundraising methods through positive ways that engaged members of the local community in the UK and new volunteers internationally. The Charity was awarded two grants which enabled it to meet its commitments in China. The Charity made a special effort to encourage supporters to participate in virtual events, including the London Marathon, with runners in five continents. The Charity continues to participate in events in London, which has led to growing success in rehoming and fostering. The Charity hopes to raise funds to open a small kennelling facility in the future. This facility will allow potential adopters to meet dogs and cats needing help. The Charity has begun to engage in a sustainable positive way with the disadvantaged in the UK and introduce our rescues to help combat isolation. The Charity worked with a college in Berkshire to encourage students through photography and multimedia to highlight the plight of dogs and cats.

These initiatives, along with online and social media appeals, provided financial support through small grants to our campaigners, rescuers and educators who share our vision to end the practice of live

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slaughter and mistreatment of dogs and cats in South Korea, China, Cambodia and Vietnam and beyond. The Charity can tangibly demonstrate the effect of campaigns and activism in numerous ways.

USA/UK

NoToDogMeat USA is formally registered and active in the USA as an independent charity 501(c)3. It shares the objectives and values of the Charity. They collaborate together to create laws that can improve the rights of dogs and cats used for food. In 2018, the USA House of Representatives took the lead on passing legislation banning the slaughter, consumption and trade of dogs and cats in the USA. The Charity hopes the UK Government will follow this example and the recommendations of the USA to ban dog meat consumption in the UK. Whilst the Charity can only record a few isolated cases of eating cats and dogs, legislation needs to be in place to set an example globally.

Bali – Indonesia

In Indonesia, one million dogs annually are brutally butchered for human consumption. Dog meat in Bali was declared illegal in December 2017. The Charity continues to engage with activists and rescue organisations to ensure this ban is enforced. It supports the lobbying efforts of groups throughout Indonesia who are determined to bring change.

Vietnam

Following our exposure on the use of black cats to make dietary supplements and tonics, we continue to support small rescuers with veterinary supplies and the efforts of campaigners and educators.

South Korea

The Charity continues to work closely with pioneering grassroots organisations helping to close several dog farms and markets. It has also supported education programmes to promote kindness to animals. The findings of investigations on the cruel use of cats for food broths and traditional medicine has been presented to governments and lawmakers. The Charity has provided financial assistance to local partners, helping them spay and neuter stray cats and stop them from ending up in the trade.

Cambodia

The Charity launched its Cambodia Project in January 2021. It had previously collaborated with rescuers and campaigners pushing for laws to ban dog meat consumption in Siem Reap. The first project to be completed was spay and neuter programmes of cats in Sinhoukville and a deeper understanding of how cats are treated in Cambodia. Unlike other parts of Asia, they are not as widely used for food but still face cruelty and skinning for fur trinkets. We started a year-long programme to analyse and assess dog meat restaurants and slaughter in Phnom Penh. Close to the Thai border, pets are trafficked by 'pot and pan men' exchanging the animals for kitchenware. We have begun an education programme in this region to teach compassion to companion animals and change attitudes towards eating dogs.

China

The Charity continues to provide emergency grants around the time of the Yulin Dog Meat Festival to rescuers who raid illegal slaughterhouses and stop trucks laden with dogs and cats travelling without permits in unsanitary conditions. These funds are also allocated to help provide emergency veterinary treatment to dogs and cats rescued and a haven until the Charity can rehome them. The Charity's primary goal is to end the live public slaughter of all animals, which it regards as inhumane and continues to lobby ministerial departments inside and outside China. The recent declarations by the Ministry of Agriculture have been encouraging. The Charity continues to work in a successful partnership with a shelter in China. Four hundred and fifty dogs and cats are now safe in its partner Hebei shelter. The Charity has set up a

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small base closer to Beijing as a 'quarantine station' to prepare dogs for travel and to provide emergency support to dog meat trade survivors in this area. The Pandemic and lockdowns have presented numerous challenges. The Chinese volunteers continue to rescue strays dumped during lockdown and bring them to safety before they finish in horrific dog meat markets. Many have required emergency medical care. The Charity ensures all rescues are vaccinated and neutered. In 2021, the Pandemic restricted travel to Asia; however, the Charity has maintained contact with its partners by regular video calls. This way, the Charity can effectively monitor the use of funds and overseas spay/neuter, vaccination, microchip and responsible rehoming. Over 200 dogs have been microchipped, and 400 dogs and cats have been spayed. 600 dogs and cats were vaccinated against rabies, distemper, and airborne diseases. In December 2020, our China Team held an adoption and awareness event in a Beijing Shopping Mall. It was a first and was received well by the public. Finding homes in China has helped us with the challenge of overseas adoptions. The Charity has successfully rehomed 200 dogs and cats domestically and 50 internationally. Mindful of the difficulties to rehome, the Charity has increased its sponsorship of the dogs to ensure their care until travel can resume. Our China team have also launched this initiative in Beijing and visited large companies meeting employees, educating them about the dog meat trade and encouraging support.

Academic Recognition

Since 2018, the Charity has been in Special Consultative Status with ECOSOC at the United Nations. Inperson meetings were suspended, but the Charity was invited to submit online proposals on how the world could recover from the Pandemic. This opportunity allowed the Charity to highlight the dangers of zoonotic disease and how collectively we need to move to compassion towards animals.

Future Plans

The Charity has met with and worked hard to overcome the Pandemic's challenges to date. Despite restrictions imposed on event fundraising, it has maintained its resources, increased its reserves and kept its running costs to a minimum.

The Charity is confident it can keep its commitments to its partner shelter in China and care for the animals until they find loving homes. The Charity is proud that it never uses external boarding facilities in Asia and has a devoted team of grassroots volunteers and experienced rescuers who care for the animals. All the charities partnerships have been built up through years of close contact and face to face meetings. The Charity is confident of where funds are spent and the impact.

Providing high-quality nutrition to small NGOs who reach out to the Charity for grants continues to be a priority lifeline, and we hope to keep funding this through our ongoing #BuyaBag initiative.

In the UK, the Charity hopes to secure grants and funding to rent or build its own small kennels, house rescues arriving and serve as an education centre to the local community. The Charity would also like to employ part-time veterinarians who can work with the Charity in the UK and collaborate with our partners and friends in Asia.

With its solid alliances with other small NGOs in Asia, it can continue to share the knowledge that could advance animal welfare and lead to animal welfare laws being respected and enforced.

Financial Review

The Charity raised £59,172 in this accounting period and was able to carry forward a reserve of £16,767. This enabled the Charity to continue making progress with its campaign and education programmes. It was also able to provide sanctuary in China and urgent medical care to dogs and cats rescued. The Charity focuses on finding regular financial sponsors and adopters of these dogs and cats. This additional revenue will cover associated costs in China, allowing for general donations to be used for the campaign and work in other regions.

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Financial Reserves Policy

The Charity seeks to maintain a cash reserve of approximately £5000 of unrestricted payment as a contingency against unforeseen situations. As of 24 May 2021, unrestricted funds available for use were £11,767.

Trustees' responsibilities statement

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (the United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently.

• observe the methods and principles in the Charities SORP.

• make judgments and estimates that are reasonable and prudent.

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue operating.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial statements have been prepared in accordance with the accounting policies set out in notes and accounts and company with the Charity's governing document, the Charities Act 2011 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

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Statement as to disclosure to the Independent examiner

In so far as the Trustees are aware at the time of approving the trustee's annual report:

• There is no relevant information, being information needed by the Independent examiner in connection with preparing his report, of which the independent examiner is unaware.

• The Trustees have made inquiries of fellow trustees and the Independent examiner and established that the Independent examiner is aware of that information.

ACKNOWLEDGEMENTS

We want to take this opportunity to thank all of the organisations who have partnered with us in the delivery of animal welfare projects and our volunteers internationally who have generously given their time. Most importantly, we thank our supporters, especially those who have donated money to fund our work. We are deeply grateful.

DECLARATION

The Trustees declare that they have approved the Trustees' report above.

Signed on behalf of the Charity's Trustees:

Signature: Full Name: Julia De Cadenet

Position: Trustee

Date: 28[th] February 2022

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE

I report on the financial statements of World Protection for Dogs and Cats in the Meat Trade - 1154524 'The Charity' for the year ended 24 May 2021 which are set out on pages 11 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011('the Charities Act') and that an independent examination is needed.

It is my responsibility to:

• examine the financial statements under section 145 of the 2011 Act.

• to follow the procedures laid down in the General Directions given by

• the Charity Commission under section 145(S)(b) of the Charities Act; and to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a 'true and fair' view , and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• (i) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with Section 130 of the Charities Act; and

• to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

• (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Taxes R Us Ltd Accountants 673 Finchley Road London NW2 2JP Tel: [phone]

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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE

Statement of Financial Activities

For Year Ending 24 May 2021

	Unrestricted Funds £	Restricted Funds £	Total 2021 £	Total 2020 £	Notes
Income:
Donations and legacies	49172	6300	55472	37563
Charitable Activities	3700	0	3700	4070
Investment income	0	0	0	0
Total income	52872	6300	59172	41633
Expenditure:
Expenditure on raising funds	7419	0	7419	6941
Expenditure on all charitable activities	29754	4832	34586	30437
Total expenditure		0	42405	37378
Net Income Transfer between Funds
Funds brought forward at 24 May 2020				4255
Funds carried forward at 24 May 2021	11767	5000	16767

The notes on page 14 form part of the financial statement

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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE

Income and Expenditure

For Year Ending 24 May 2021

	2021	2021	2020	2020
	£	£	£	£	Notes
Unrestricted Funds
Donations/Grants		49172		34031
Charitable Activity/Other		3700		4070
Restricted Funds
Donations/Grants		6300		3532
Total Income		59172		41633
Funds carried over from 2020
Expenditure		42405		37378
Charitable Activities/ Adoptions		28467
Veterinary Project		1782
Education Project		1958
Publicity/Subscriptions/Campaign		3390
Campaign Material		2379
Professional Services		1533
Office Services/Administration		2896
Total Expenditure		42405		37378
Funds brought forward at 24 May 2021		16767

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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE

Balance Sheet

As at 24 May 2021

	2021	2021	2020	2020
	£	£	£	£	Notes
Fixed Assets	0	0	0	0
Current assets:
Debtors	222		0
Cash at bank	16545		4255
Creditors:	0		0
Amounts falling due within one year	0		0
Net current assets		16767		4255
Net assets		16767		4255
Funds:
Unrestricted funds	11767		4255
Restricted funds	5000		0
Total Charity Funds		16767		4255

The Charity Company is entitled to exemption from the audit requirement in Section 477 of the Companies Act 2006 for the period ending 24 May 2021. No member of the Charity Company has deposited a notice, pursuant to Section 476, requiring an audit of these accounts.

The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015).

The Directors approved the Financial Statements on 28[th] February 2022.

J de Cadenet Trustee and Director

__________

Director - World Protection for Dogs and Cats in the Meat Trade

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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE

Notes to the Financial Statements

For Year Ending 24 May 2021

Accounting Policies

Accounting Convention

These financial statements have been prepared under the historic cost convention.

The accounts have been prepared in accordance with relevant accounting standards, the Statement of Recommended Practice: applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the Companies Act 2006.

1. Income

Income is recognised when received, invoiced, or claimed for and grants which have been approved in principle. Restricted Funds relate to funds raised for a specific purpose. In this report they are for dogs sponsored/spay and neuter and emergency veterinary care in China.

2. Taxation

WPDCMT is not liable for taxation as it holds charitable status.

3. Creditors

There are currently no creditors falling due within 1 year.

4. Fixed Assets

The Charity holds no Fixed Assets.

5. Trustee Directors

None of the Trustee Directors received any emolument from the Charity during this year. J de Cadenet received £250 as reimbursement for purchasing veterinary supplies in the previous year.

6. Related Party Transactions

There were no related party transactions in this or the previous year.

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