**REGISTERED CHARITY NUMBER: 1155926** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 29 September 2024** **for** **Sentient Animal Law Foundation** Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG **Sentient Animal Law Foundation** ## **Contents of the Financial Statements for the Year Ended 29 September 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|10| |**Detailed Statement of Financial Activities**||11|| ## **Sentient Animal Law Foundation** ## **Report of the Trustees for the Year Ended 29 September 2024** The Trustees present their report with the financial statements of the charity for the year ended 29 September 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** The objectives of the charity, as set out within its governing document, are: 1. To promote humane behaviour towards animals and advocate for legal and practical responsibility for both the negative and positive states of law's sentient animals. 2. To advance public education on all matters related to the development, teaching, application, and practice of animal-related laws. 3. To relieve the suffering and distress of animals and promote their overall well-being by providing resources and support for key stakeholders to understand and apply modern concepts of animal welfare science, policy, and social reform that benefit animals, people, and their shared environment. There are thousands of charities involved in animal welfare, addressing nearly every aspect of animal use and interaction. Similarly, numerous organizations and professions work to identify and implement solutions to pressing issues such as antimicrobial resistance, biodiversity loss, and climate change. The recurring challenge is not identifying what needs to change but determining "how" to implement these changes en masse within the limited time frames available, which experts often estimate in decades rather than centuries. The Sentient Animal Law Foundation (SAL) is unique as the only organization globally focused on demonstrating "how" to use law to evolve legal responsibilities beyond merely preventing cruelty. SAL emphasizes "how" to enact critically time-sensitive, animal-related ideas into universal practice. Recent scholarly publications highlight significant misunderstanding and confusion regarding the concept of sentience and the crucial difference between just explicitly repeating the recognition of animal sentience that is already implicitly stated in existing anti-cruelty law, versus clearly and unequivocally defining sentience and linking that to the animal's experience of negative and positive states. Put simply, recognising and defining sentience addresses the question of the animal's ability to feel. After having decided that animals are capable of subjectively feeling and experiencing, the next question is what do animals feel? The Foundation advocates for a definition that answers those pivotal questions that underpin the responsibility established in law ('duty of care'). The definition advocated by the Foundation states: "sentience means the ability for an animal to subjectively feel and experience negative and positive states". The three words, "and positive states," are what evolve the duty of care to make a meaningful difference to all creatures involved in the human-animal-environmental relationship. As such, the law reforms advocated by SAL elevate the current anti-cruelty standard of care, impacting sectors such as agriculture, research, entertainment, and trade. ## **Significant activities** The three key activities of the Sentient Animal Law Foundation include: 1. Educating policy advisers and decision-makers to identify and implement the essential elements of economic and enforceable positive animal welfare concepts in policies, laws, and international and trade agreements, and advocating for modern, meaningful reforms that deliver tangible outcomes for animals and society. 2. Educating the public, industry, and non-government organisations to evolve societal understanding of how positive animal welfare responsibilities advance beyond the limitations and consequences of anti-cruelty standards. 3. Creation and provision of evidence: Establishing a robust body of evidence for the legislative definition of sentience that meets and exceeds courtroom standards, aimed at persuading specific target markets: government and policy advisers, business and industry, non-government organisations and doctors, professionals including academics, scientists and experts, and the community. Page 1 ## **Sentient Animal Law Foundation** ## **Report of the Trustees for the Year Ended 29 September 2024** ## **OBJECTIVES AND ACTIVITIES** ## **Public benefit** In setting objectives and planning activities, our Trustees have carefully considered the Charity Commission's guidance on public benefit. SAL remains committed to advancing humane behaviour, education, and practical solutions for modern animal welfare, ensuring sustainable benefits for animals, people, and their shared environment. ## **ACHIEVEMENT AND PERFORMANCE** ## **Significant Achievements in 2024 Extending into 2025** In 2024, SAL achieved notable milestones, including: " Legislative Impact: Positive animal welfare law reforms enacted not only in the Australian Capital Territory but also in Victoria and South Australia anticipated for enactment in 2025. " Trade Agreements: Integration of positive animal welfare and sentience principles into significant trade agreements, such as between Australia and the EU. " Leadership Growth: Consolidation of the charity's executive team with the appointment of a COO and an expanded Advisory Board, which currently includes prominent figures from science, industry, government, academia, and law. Further appointments and key projects have been identified. " Government Engagement: Participation in further law reform meetings, consultations and discussions. " Strategic Development: Major revisions to the charity's website, enhanced communication strategy, and creation of a comprehensive strategy document. This includes a global country analysis to be featured on the updated website. " Publications and Outreach: Continued contributions to scholarly and public discourse. Writing of the book Animals, Welfare, and the Law is underway, with plans for completion in 2025. Looking ahead, 2025 will see the: " Expansion of the charity's website functionality. " Introduction of online courses on animal law and positive animal welfare. " Continued publications to inform, persuade, and support the six target markets. ## **FINANCIAL REVIEW** ## **Financial position** At the year end, the charity had unrestricted funds of £230,491. (2023: £215,663). ## **Reserves policy** Whilst the charity is building its capacity to deliver its objectives, it is the intention of the Charity to continue to build reserves up to £500,000 in the short term. As the development continues the Trustees will monitor the strategic plan to ensure that it holds at least two year's running costs in addition to planned charitable activity expenditure in the next 12 months. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The legal form of the charity is that of a Charitable Incorporated Organisation (CIO) which is subject to its governing document, its constitution, which took effect from the date of its registration 25th February 2014. ## **Recruitment and appointment of new trustees** Trustees are appointed based on their experience and expertise. The board regularly review their position and approach appropriate candidates as necessary. All new Trustees receive inductions on the procedures of the charity and are directed to the Charity Commission guidance on their responsibilities. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Charity number** 1155926 ## **Principal address** 15 Newland Lincoln LN1 1XG Page 2 **Sentient Animal Law Foundation** ## **Report of the Trustees for the Year Ended 29 September 2024** ## **Trustees** Dr I A Robertson BVSC, LLB J E O'Hern FCA D S Goldsworthy ## **Independent Examiner** Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG Approved by order of the board of trustees on 4 February 2025 and signed on its behalf by: ## IAR IAR (Feb 5, 2025 12:57 GMT+13) Dr I A Robertson BVSC, LLB - Trustee Page 3 ## **Independent Examiner's Report to the Trustees of Sentient Animal Law Foundation** ## **Independent examiner's report to the trustees of Sentient Animal Law Foundation** I report to the charity trustees on my examination of the accounts of Sentient Animal Law Foundation (the Trust) for the year ended 29 September 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Paul Colcomb Paul Colcomb (Feb 5, 2025 08:48 GMT) Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG 4 February 2025 Page 4 ## **Sentient Animal Law Foundation** ## **Statement of Financial Activities for the Year Ended 29 September 2024** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
17,422
**EXPENDITURE ON**
**Charitable activities**
2
Education and training
3,606
**NET INCOME**
13,816
**Transfers between funds**
8
1,012
**Net movement in funds**
14,828
**RECONCILIATION OF FUNDS**
Total funds brought forward
215,663
**TOTAL FUNDS CARRIED FORWARD**
230,491|Restricted
fund
£
-
-
-
(1,012)
(1,012)
2,164
1,152|2024
Total
funds
£
17,422
3,606
13,816
-
13,816
217,827
231,643|2023
Total
funds
£
121,560| |---|---|---|---| ||||4,119| ||||117,441
-| ||||117,441
100,386| ||||217,827| The notes form part of these financial statements Page 5 ## **Sentient Animal Law Foundation** ## **Balance Sheet 29 September 2024** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Intangible assets
5
1
**CURRENT ASSETS**
Debtors
6
-
Cash at bank
233,190
233,190
**CREDITORS**
Amounts falling due within one year
7
(2,700)
**NET CURRENT ASSETS**
230,490
**TOTAL ASSETS LESS CURRENT LIABILITIES**
230,491
**NET ASSETS**
230,491
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
1,152
1,152
-
1,152
1,152
1,152|2024
Total
funds
£
1
-
234,342
234,342
(2,700)
231,642
231,643
231,643
230,491
1,152
231,643|2023
Total
funds
£
1
97,732
123,805
221,537
(3,711)
217,826
217,827
217,827
215,663
2,164| |---|---|---|---| ||||217,827| The financial statements were approved by the Board of Trustees and authorised for issue on 4 February 2025 and were signed on its behalf by: ## IAR IAR (Feb 5, 2025 12:57 GMT+13) I A Robertson BVSC, LLB - Trustee The notes form part of these financial statements Page 6 ## **Sentient Animal Law Foundation** ## **Notes to the Financial Statements for the Year Ended 29 September 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The entity is a Charitable Incorporated Organisation registered with the Charities Commission of England and Wales. ## **Income** All income is recognised in the Statement of Financial Activities when it can be accurately valued, the right to the income has been transferred and it is probable that the income will be received. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Patents and licences** Patents and licences acquired are initially recognised at cost and are subsequently carried at cost less accumulated amortisation and accumulated impairment losses. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2.** ## **CHARITABLE ACTIVITIES COSTS** |**CHARITABLE ACTIVITIES COSTS**|| |---|---| ||Support| ||costs (see| ||note 3)| ||£| |Education and training|3,606| Page 7 continued... ## **Sentient Animal Law Foundation** ## **Notes to the Financial Statements - continued for the Year Ended 29 September 2024** ## **3. SUPPORT COSTS** |**SUPPORT COSTS**|||| |---|---|---|---| ||Management|Finance|Totals| ||£|£|£| |Education and training|988|2,618|3,606| |Support costs, included in the above, are as follows:|||| |||2024|2023| |||Education|| |||and|Total| |||training|activities| |||£|£| |Website and brand development costs||988|1,214| |Bank charges||123|199| |Professional/Accountancy fees||3,960|4,400| |Foreign exchange gains/losses||(1,465)|(1,694)| |||3,606|4,119| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 29 September 2024 nor for the year ended 29 September 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 29 September 2024 nor for the year ended 29 September 2023. ## **5. INTANGIBLE FIXED ASSETS** ## **6.** ||||Patents| |---|---|---|---| ||||and| ||||licences| ||||£| |**COST**|||| |At 30 September 2023 and 29 September 2024|||1| |**NET BOOK VALUE**|||| |At 29 September 2024|||1| |At 29 September 2023|||1| |**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||2024||2023| ||£||£| |Trade debtors||-|97,732| Page 8 continued... ## **Sentient Animal Law Foundation** ## **Notes to the Financial Statements - continued for the Year Ended 29 September 2024** ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |||||2024|2023| |---|---|---|---|---|---| |||||£|£| ||Trade creditors|||-|(1)| ||Other creditors|||2,700|3,712| |||||2,700|3,711| |**8.**|**MOVEMENT IN FUNDS**||||| ||||Net|Transfers|| |||At|movement|between|At| |||30.9.23|in funds|funds|29.9.24| |||£|£|£|£| ||**Unrestricted funds**||||| ||General fund|215,663|13,816|1,012|230,491| ||**Restricted funds**||||| ||Compassion in World Farming|2,164|-|(1,012)|1,152| ||**TOTAL FUNDS**|217,827|13,816|-|231,643| ||Net movement in funds, included in the above are as follows:||||| ||||Incoming|Resources|Movement| ||||resources|expended|in funds| ||||£|£|£| ||**Unrestricted funds**||||| ||General fund||17,422|(3,606)|13,816| ||**TOTAL FUNDS**||17,422|(3,606)|13,816| ||**Comparatives for movement in funds**||||| ||||Net|Transfers|| |||At|movement|between|At| |||30.9.22|in funds|funds|29.9.23| |||£|£|£|£| ||**Unrestricted funds**||||| ||General fund|96,386|117,643|1,634|215,663| ||**Restricted funds**||||| ||Compassion in World Farming|4,000|(202)|(1,634)|2,164| ||**TOTAL FUNDS**|100,386|117,441|-|217,827| Page 9 continued... ## **Sentient Animal Law Foundation** ## **Notes to the Financial Statements - continued for the Year Ended 29 September 2024** ## **8. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Compassion in World Farming
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
121,560
(3,917)
117,643
-
(202)
(202)
121,560
(4,119)
117,441| |---|---| The restricted fund relates to grant income in relation to key reference materials regarding the 'Modern animal welfare, law and reform' These funds are all due to be expended within the 2023/24 financial year. ## **9. RELATED PARTY DISCLOSURES** Wright Vigar Ltd, in which one of the trustees is a Director, supplied administrative and accounting services to the charity in the sum of £3,960 (2023: £4,400). Page 10 ## **Sentient Animal Law Foundation** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Legacies
Royalties
Sundry income
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Website and brand development costs
**Finance**
Bank charges
Professional/Accountancy fees
Foreign exchange gains/losses
Total resources expended
**Net income**|**Detailed Statement of Financial Activities**
**for the Year Ended 29 September 2024**|2024
£
4
17,276
122
20
17,422
17,422
988
123
3,960
(1,465)
2,618
3,606
13,816|2023
£
1,414
120,048
98
-
121,560
121,560
1,214
199
4,400
(1,694)
2,905
4,119
117,441| |---|---|---|---| ||||| This page does not form part of the statutory financial statements Page 11