Registered Number 08544316
Registered Charity Number 1154524
TRUSTEE REPORT AND ACCOUNTS FOR THE PERIOD ENDED 24 MAY 2025
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| Contents | Page |
|---|---|
| Reference and administration details | 3 |
| Report of the Trustees | 4 |
| Report of the Independent Examiner | 9 |
| Statement of Financial Activities | 10 |
| Income and Expenditure Account | 11 |
| Balance Sheet | 12 |
| Notes to Financial Statements | 13 |
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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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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 to 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. The Trustee Directors make decisions after full discussion.
The Trustee Directors have identified and implemented appropriate procedures to manage the major risks to which the Charity is exposed.
The Charity has part-time office facilities at the registered office, which have their own insurance and management structure. As such, it has minimal operating costs and employs no full-time staff.
The majority of risks identified therefore relate to overseas projects, with risk management considered for each project before it commences and mitigating actions undertaken where possible.
The charity has in place strict guidelines to ensure that, for fundraising campaigns for overseas rescuers, a site visit is conducted before grants over £2000 are released, and additional due diligence measures are applied before any fundraising. Contracts have been put in place with all major parties receiving overseas funds from the charity.
The Trustees recognize that systems can only provide reasonable, not absolute, assurance that major risks have been adequately managed.
Objectives and Activities
To promote humane behaviour towards dogs and cats by any or all of the following means:
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(1) Preventing or suppressing cruelty to animals in the dog and cat meat trade worldwide.
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(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 the 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, fur, and traditional medicine, without regard to sanitation or animal welfare. The majority are strays, stolen pets or come from breeding farms. In Korea, around 2 million dogs are farmed, and investigations prove they are subjected to horrific conditions in raising, transporting, slaughtering, and sold. Theft of pets for consumption is commonplace in Vietnam, Cambodia, and Laos. In the Philippines, laws have been passed to prevent
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dogs from being eaten, yet in some provinces, this practice continues. As an umbrella organization for grassroots organisations in Asia that share our vision, we actively work to establish education and veterinary programmes. We provide valuable support to care for the rescued dogs and cats. In 2016, we formed a partnership alliance in China to run a shelter for the 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 strong alliances with other small NGOs in Asia, the Charity can continue to share knowledge that could advance animal welfare and lead to the respect and enforcement of animal welfare laws both internationally and nationally. The Charity has maintained and grown its annual income and maintained its financial reserves. In 2024, the Charity took part in the dog show Crufts, and it was an enormous success. The Charity welcomed a record number of volunteers who support the Charity’s work. Engaging with a diverse community supports the Charity’s objectives. The Charity’s international rehoming programme has been successful despite logistical and transport challenges. At Crufts and other events, the Charity was able to introduce and reunite many lucky dogs with new owners and supporters. Working closely with devoted charity volunteers has helped with fundraising. Activities have including running marathons in the UK and the EU. The Charity went to China to assist at the Yulin Dog Meat Festival and to visit its partner shelter. The Charity’s representative went to Cambodia . Maintaining close contact with our partners ensures that charity funds are well spent. It also builds strong relationships which have a positive impact on helping to end the dog and cat meat trade. 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 to facilitate adoptions of the rescues and provide support to them. The Charity engages in a sustainable, positive way with the disadvantaged in the UK, and meeting our rescues helps them to 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 501(c) (3) charity. It shares the Charity's objectives and values. 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 the USA's example and recommendations to ban dog meat consumption in the UK. Whilst the Charity can only record a few isolated cases of eating cats and dogs, legislation to needed to set an example globally. The Charity has a dedicated liaison officer in the USA who assists with online communications and rehoming to the USA.
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. Additionally, it supports the lobbying efforts of groups across Indonesia aimed at driving meaningful change.
Vietnam After our coverage of the use of black cats in dietary supplements and tonics, we remain committed to supporting small rescuers with veterinary supplies. We also back the efforts of campaigners and educators and continue to raise awareness about the issue at conferences an in the media.
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South Korea
The Charity actively collaborate with pioneering grassroots organisations to help close several dog farms and markets. Additionally, it has also supported education programmes to promote kindness to animals. The Charity has provided financial assistance to local partners, enabling them to spay and neuter stray cats and stop them from ending up in the trade. The Charity welcomes the South Korean Government's move to implement a ban on dog meat by 2027 and continues to engage with them to ensure this ban is implement and not forget the plight of cats.
Cambodia
The Charity launched its Cambodia Project in January 2021. Prior to this it had collaborated with rescuers and campaigners pushing for laws to ban the consumption of dog meat in Siem Reap. The first completed initiative was the spay-and-neuter programmes for cats in Sinhoukville. This project also aimed at 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 engaged with elementary and middle school students. And the high school students participated in the 2021 Marathon. We engaged with village leaders to advance animal welfare. Since 2022, we have focused on our project in Phnom Penh, the capital. Here, we focused on active rescue from the dog meat trade and continued our investigation into the cruel trade. Throughout 2024 and 2025, we will continue to work with our trusted partner in the capital, providing veterinary support. In 2025, a charity representative made an on-site visit to ensure that donated funds and supplies were being used effectively and in accordance with our objectives. We also continue to run school programmes in rural areas to educate children about kindness to animals.
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.
Julia de Cadenet has courageously attended this ‘festival’ nine times returning in 2024 to assist our chinese partners with their investigation and rescue efforts. Providing accurate accounts of the realities of the dog and cat meat trade is essential for achieving the Charity’s objectives and making a difference. On-site visits with our partner shelter ensures that both restricted and unrestricted funds are utilized effectively. 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 to end this gruesome event.
The Charity has made considerable progress with its education programmes in China, as well as engaging locally with veterinarians, many of whom share our vision of change.
The Charity successfully raided and closed two slaughterhouses and intercepted small trucks with domestic pets on their way to be slaughtered. Our findings continue to be documented online and in the worldwide media. This work is a testament to the successful partnership with shelter colleagues in China. Seven hundred dogs and cats are now safe at its partner shelter in Hebei. 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 survivors of the dog meat trade in this area. Cats are also given refuge there. Our rehoming project is fully operational, and we are proud to have rehomed some of the most vulnerable and elderly rescues from our shelter. They now live with caring adopters in the UK/ EU and USA. This programme will continue in 2025. Our goal remains to find a part-time veterinarian committed to assisting us; having someone to regularly visit the cats and dogs at the shelter would facilitate rehoming overseas and be proactive in their care.
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The Charity is dedicated to sharing the skills it has gained with trusted partners and to end the cruel practises that dogs and cats endure. Our collaboration with the UN allows us to submit proposals for legislative change that we hope will be developed and implemented/
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 diseases and how we must collectively move to compassion towards animals. In September 2022, The Charity was given a Compassion Award and a 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. Since then, the charity has been regularly in the media and invited to speak at other events.
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 they have. Providing high-quality nutrition and veterinary care to small NGOs who reach out to Charity for grants remains a priority. Over the past year, the Charity has resumed its outreach programme in the UK and engaged with supporters and volunteers at events like Crufts, where they can connect with dogs that have been rescued and find out more about our objectives. The Charity always brings its rescues and its beloved campaign dog Felicity to community led activities. Many of the smaller events especially in and around London serve the elderly and vulnerable. They find great comfort from meeting the dogs. We hope to increase our revenue and to be able to employ the much-needed part time vet. We would also like to expand our volunteer programme and bring motivated helpers to China to our shelter.With its strong alliances with other small NGOs in Asia our Charity is confident it can continue to share knowledge that could advance animal welfare and lead to laws protecting animals being respected and enforced.
Financial Review
The Charity raised £128,957 in this accounting period and was able to carry forward a reserve of £48958. This was an increase in funds raised during the previous period. 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 £15,000 in unrestricted funds as a contingency against unforeseen circumstances. As of 24 May 2025, unrestricted funds available for use were £40658
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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.
• 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, to disclose, with reasonable accuracy, at any time the financial position of the charitable company, and to 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 to prevent and detect 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.
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 the organisations that have partnered with us in delivering 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: 28th February 2026
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INDEPENDEr EXAMINER'S REPORTTOTHETRUSTEES OF WORLD PROTECTION FOR DOGS AND CATS IN THE MEATTRADE 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 2025 which are set out on pages 11 to 14. Respective responsibilities of tru5tee5 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 sertion 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 sertion 145{S)(b) of the Charities Act: and to state whether particular matters have come to my attention. Basls of Independent examlner'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: 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 (li) 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 Taxes R US Ltd 61 i Fincl)l&/ R?tsd London NIN• Tel.. 020 3887 JD=2 673 Finchley Road London NW2 2JP Tel: 020 3887 4662 Name Date tr31To Neil O'sullivan - Bknomm.A.C.P.A 673 Finchley Road London NIW2 2JP Tel.. 020 3887 4662
Name Date
WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE
Statement of Financial Activities for Year Ending 24 May 2025
| Unrestricted Funds £ |
Restricted Funds £ |
Total 2025 £ |
Total 2024 £ |
Notes | |
|---|---|---|---|---|---|
| Income: | |||||
| Donations and legacies | 112550 | 8300 | 112525 | ||
| Charitable Activities/other |
8107 | 8398 | |||
| Total income | 120657 | 8300 | 128957 | 120923 | |
| Expenditure: | |||||
| Expenditure on raising funds |
15789 | 16859 | |||
| Expenditure on all charitable activities |
123089 | 9700 | 108769 | ||
| Total expenditure | 138878 | 9700 | 148578 | 125628 | |
| Net Income | |||||
| Funds brought forward at 24 May2024 |
68579 | ||||
| Funds carried forward at 24 May 2025 |
40658 | 8300 | 48958 |
The notes on page 13 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 2025
2025 2024
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | Notes | |
| Unrestricted Funds | |||||
| Donations/Grants | 112550 | 102825 | |||
| Charitable Activity/Other | 8107 | 8398 | |||
| Restricted Funds | |||||
| Donations/Grants | 8300 | 9700 | |||
| Total Income | 128957 | 120923 | |||
| Funds carried over from 2024 |
|||||
| Expenditure | |||||
| Charitable Activities | 97740 | ||||
| Rehoming Project | 6490 | ||||
| Veterinary Project | 13860 | ||||
| Education Project | 9545 | ||||
| Publicity/Subscriptions | 2450 | ||||
| Campaign Material | 4292 | ||||
| Professional Services | 1805 | ||||
| Office Services/Administration |
4706 | ||||
| Campaign events | 7690 | ||||
| Total expenditure | 148578 | ||||
| Funds brought forward at 24 May2025 |
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WORLD PROTECTION FOR DOGS AND CATS IN THE MEAT TRADE
Balance Sheet
As of 24 May 2025
| As of 24 May 2025 | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | £ | £ | Notes | |
| Fixed Assets | 0 | 0 | 0 | 0 | |
| Current assets: | |||||
| Debtors | |||||
| Cash at bank | 48958 | 68579 | |||
| Creditors: | 0 | 0 | |||
| Amounts falling due within oneyear |
0 | 0 | |||
| Net current assets | 48958 | 68579 | |||
| Net assets | 48958 | 68579 | |||
| Funds: | |||||
| Unrestricted funds | 40658 | 59379 | |||
| Restricted funds | 8300 | 9200 | |||
| Total Charity Funds | 48958 | 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 2025. 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 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 2025
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.
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 £2837 as reimbursement for travel to China in order to carry out charitable activities and oversee the charities rehoming programme.
6. Related Party Transactions
There were no related party transactions in this or the previous year.
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