Report of the Trustee Directors
And
Unaudited Financial Statements
For Year Ending 24 May 2024
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 2024
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| Contents | Page |
|---|---|
| Reference and administration details | 3 |
| Report of the Trustees | 4 |
| Report of the Independent Examiner | 11 |
| Statement of Financial Activities | 12 |
| Income and Expenditure Account | 13 |
| Balance Sheet | 14 |
| Notes to Financial Statements | 15 |
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REFERENCE AND ADMINISTRATION DETAILS
CHARITY NAME World Protection for Dogs and Cats in the Meat Trade Working Name 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: 020 3887 4662 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 in place strict guidelines to ensure that for fundraising campaigns for overseas rescuers, a site visit is performed before grants over the amount of £2000 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 yearly for food or fur and traditional medicine 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. In the Philippines, laws have been passed to prevent dogs from being eaten, yet in some provinces, this practice continues. 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 actively saved. In 2021, we launched our education programme in Cambodia and, in 2022, a programme in the Philippines to work with authorities to implement animal welfare laws. Care for our dog and cat meat trade survivors and finding them homes domestically and internationally remains a key priority.
Summary of Main Achievements, Performances and Plans for the Future
The Charity had achievements consistent with all its objectives during the year. In 2018, the United Nations granted the Charity Special Consultative Status. This privilege allows 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 Charity has worked hard to recover since the pandemic and diversify its fundraising avenues. In 2024, the Charity took part in the dog show Crufts, and it was a great success. Our international adoption programmes were resumed in June 2023, and the show and other outreach events allowed the Charity to introduce rescues who had arrived to the public and find new homes for future ones in need. In October 2023, the Charity was invited to run a seminar and speak at the Asia for Animals Coalition conference in Borneo, Malaysia. This event presented a unique opportunity to engage with other NGO groups who share our vision of change. The Charity went to China to assist at the Yulin Dog Meat Festival and visit its partner shelter in China. This ensures charity funds have been well spent. The Charity is proud of Filipino and Cambodian school children who are now joining community events to promote kindness to animals. The Charity continues to seek funding to employ a part-time Charity vet who can facilitate adoptions of the rescues and provide support to the rescues.
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The Charity engages in a sustainable, positive way with the disadvantaged in the UK, and meeting our rescues helps them combat isolation. Working within communities at home and abroad is a sustainable way of bringing positive change.
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 to create laws to improve the rights of dogs and cats used for food. In 2018, the US House of Representatives passed 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. In 2023 the Charity was able to resume its rehoming programme with great success and has recently appointed a dedicated volunteer Adoption Manager.
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 Charity has provided financial assistance to local partners, helping them spay and neuter stray cats and stop them from ending up in the trade. The Charity welcomes the move of the South Korean Government to implement a ban of dog meat by 2027 and urges it to consider the plight of cats.
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 the 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. The Charity completed an investigation and education programme close to the Thai border. In this region, pets and strays are trafficked by 'pot and pan' men, exchanging the animals for kitchenware. The programme included active engagement with middle and high school students participating in the 2021 Marathon. We engaged with village leaders to encourage advancement in animal welfare. Since 2022, we have focussed on our project in Phnom Penh, the capital. Here, we concentrated on active rescue from the dog meat trade and continued with an investigation into the cruel trade. In the fall of 2023 and spring of 2024 we again engaged with groups of schoolchildren to teach them about kindness to animals. This project, which we will continue to develop, was well received.
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China
The Charity continues to provide emergency grants around 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. In 2023, the Charity was able to attend this festival and ensure that funds allocated to help provide emergency veterinary treatment to dogs and cats rescued were well spent. 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 Charity continues to lead the rescue and investigation of the Yulin Dog Meat Festival and is lobbying for this gruesome event to end.
In 2022, the Charity was able to uncover the warehouses where stolen pets are housed in appalling conditions before they are forced to endure the long journey from Hebei to Yulin. In 2023, the Charity uncovered dog and breeding farms in South China where small puppies are subjected to inhumane treatment. The Charity successfully raided and closed two slaughterhouses. Our findings were documented and shared with worldwide media. This work is a testament to the successful partnership with shelter colleagues in China. Seven hundred dogs and cats are now safe in its partner Hebei shelter. The Charity has set up a 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. Cats are also given refuge. In 2023, we reopened our international adoption programmes and flew survivors to loving homes, and to date, rescues have arrived in the UK, France and Germany.
The Charity has been able to resume in-person visits to China. Working alongside trusted partners, it has been able to actively oversee expenditure and ensure the Charity’s objectives are met. The Charity has microchipped all the dogs at the shelter. 500 dogs and cats have been spayed. 600 dogs and cats were vaccinated against rabies, distemper, and airborne diseases. Our China Team continues to hold adoption and awareness events and visits businesses to educate on animal welfare. Finding homes in China has helped us with the challenge of overseas adoptions. The Charity has successfully rehomed 300 dogs and cats domestically and 30 internationally. Mindful of the difficulties of rehoming, the Charity has increased its sponsorship of the dogs to ensure their care until they find new homes.
Philippines
In November 2022, the Charity joined forces with a reputable animal advocate in the Philippines to run community events to promote animal welfare. This project has included school lectures and working with the police to help train them on animal welfare laws and encourage them to implement them. Sadly, despite legislation, there is still evidence of dog meat consumption and the cruel use of cats.
Academic Recognition
Since 2018, the Charity has been in Special Consultative Status with ECOSOC at the United Nations. This opportunity allowed the Charity to highlight the dangers of zoonotic disease and how we must collectively move to compassion towards animals. In September 2022, The Charity was given a Compassion Award and grant by Supreme Master TV to recognise its respect for the planet and work in animal welfare. In 2023 the Charity was invited to present a seminar at the AFA conference in Borneo. The Charity discussed the role of education in helping to end the dog meat trade and its achievements in China, Cambodia and the Philippines. This was an excellent opportunity to interact with other NG0’s who share our vision for change.
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Future Plans
The Charity is proud to have never used external boarding facilities in Asia and has a devoted team of grassroots volunteers and experienced rescuers who care for the animals. Through years of close contact and face-to-face meetings, Charity's partnerships have been built. The Charity is confident of where funds are spent and the impact.
Providing high-quality nutrition and veterinary care to small NGOs who reach out to Charity for grants continues to be a priority lifeline. In 2023 and 2024, the Charity was able to resume outreach programmes in the UK and engage with supporters and volunteers at Crufts and other events where they could meet rescues. Rescues also were taken to community-led activities, providing comfort and companionship to the elderly and vulnerable. The Charity would also like to employ a part-time veterinarians who can work with the Charity 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 £120,923 in this accounting period and was able to carry forward a reserve of £68,579. 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.
Financial Reserves Policy
The Charity seeks to maintain a cash reserve of approximately £10,000 of unrestricted payment as a contingency against unforeseen situations. As of 24 May 2024, unrestricted funds available for use were £59,379
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:
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select suitable accounting policies and then apply them consistently.
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observe the methods and principles in the Charities SORP.
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make judgments and estimates that are reasonable and prudent.
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state whether applicable UK Accounting Standards have been followed, subject to
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and material departures disclosed and explained in the financial statements.
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prepare the financial statements on the going concern basis unless it is
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inappropriate to presume that the charitable company will continue operating.
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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:
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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.
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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: 25[th] February 2025
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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 2024 which are set out on pages 12 to 15.
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: 020 3887 4662
' Name __ _ L_ o _ _ ul _ © _ A\ e.-t .s. Lvv
Date
_____ _ -----------
Neil O'Sullivan - BComm.A.C.P.A 673 Finchley Road London NW2 2JP Tel: 020 3887 4662
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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE
Statement of Financial Activities for Year Ending 24 May 2024
| Unrestricted Funds £ |
Restricted Funds £ |
Total 2024 £ |
Total 2023 £ |
Notes | |
|---|---|---|---|---|---|
| Income: | |||||
| Donations and legacies | 102823 | 9700 | 128120 | ||
| Charitable Activities | 8400 | 0 | 8100 | ||
| Investment income | 0 | 0 | 0 | 0 | |
| Total income | 111223 | 9700 | 120923 | 136220 | |
| Expenditure: | |||||
| Expenditure on raising funds | 16859 | 0 | 11960 | ||
| Expenditure on all charitable activitie | 96769 | 12000 | 78223 | ||
| Total expenditure | 113628 | 12000 | 125628 | 90783 | |
| Net Income | |||||
| Funds brought forward at 24 May 2023 |
73284 | ||||
| Funds carried forward at 24 May 2024 |
59379 | 9200 | 68579 |
The notes on page 15 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 2024
| 2024 2023 |
2024 2023 |
2024 2023 |
2024 2023 |
2024 2023 |
2024 2023 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | Notes | |
| Unrestricted Funds | |||||
| Donations/Grants | 102825 | 116200 | |||
| Charitable Activity/Other | 8398 | 8100 | |||
| Restricted Funds | |||||
| Donations/Grants | 9700 | 12000 | |||
| Total Income | 120923 | 136220 | |||
| Funds carried over from 2023 |
|||||
| Expenditure | 90783 | ||||
| Charitable Activities | 80607 | ||||
| Rehoming Project | 3758 | ||||
| Veterinary Project | 16408 | ||||
| Education Project | 4483 | ||||
| Publicity/Subscriptions | 3220 | ||||
| Campaign Material | 4783 | ||||
| Professional Services | 1573 | ||||
| Office Services/Administration |
5854 | ||||
| Campaign events | 4942 | ||||
| Total expenditure | 125628 | ||||
| Funds brought forward at 24 May 2023 |
73284 |
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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE
Balance Sheet
As at 24 May 2024
| 2024 |
2024 |
2023 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ | £ | £ | Notes | |
| Fixed Assets | 0 | 0 | 0 | 0 | |
| Current assets: | |||||
| Debtors | |||||
| Cash at bank | 68579 | 73284 | |||
| Creditors: | 0 | 0 | |||
| Amounts falling due within one year |
0 | 0 | |||
| Net current assets | 68579 | 73284 | |||
| Net assets | 68579 | 73284 | |||
| Funds: | |||||
| Unrestricted funds | 59379 | 61284 | |||
| Restricted funds | 9200 | 12000 | |||
| Total Charity Funds | 68579 |
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 2023. 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 (FRS102) (effective 1 January 2015).
The Directors approved the Financial Statements on 25th February 2025.
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 2024
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 (FRS102) (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 and for the rescue of dogs at the Chinese Yulin Meat Festival. The Charity received an award grant of £1500 from Animal Friends Insurers
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 £1837 as reimbursement for travel to China and Borneo.
6. Related Party Transactions
There were no related party transactions in this or the previous year.
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