REGISTERED CHARITY NUMBER: 1155926 ort of he Trust••s and Unau¢Jit•d Flnanelal Statements forthe Perfod tembey 2024 to 30 Se 30Se tember 202$ Senti Animal Law F undation Wright Vigar Limited Chartered AccDuntsnls & Buslness Advi8er5 15 Nes%4and Lincoln Llncoln5hire LN1 1XG
Sentint Anlmal Law Foun Contèlhts of the Flnaneial Statem•nts for tho Period 30 Se omber 202 to30S• mber 20 Report of tho Tru$te•$ Indopèndènt Examlnofs Report Statement of F4nancl A¢tivllles Balaneè Sheet Nots$ to the Flnanclal Statsmants 8 to 11 Detslhd Statement of Flnanclal Adivltles 12
tlent Anlmal Law Foundatlon rtof e Trus for thB Parrod 30 Sè temb r 2024 to 30 ber2025 The Trustees present their report th (h* financlal statements of the charity for the year 8nd8d 30 September2025. The Trus19es have adopted the provisions of Accounting 3nd Reporting by ChantlE5'. Statement of Rècommended PracticÉ applicable to chaiilies preparing thèir accounts IN accordance with th8 Financial Rewrbn9 Stsndards applicabl8 in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTivrriES ObJeCd$ and aim¥ The objactives of the charity, 85 set out wpthin lis governing document. arè.. 1. TD pronte hurnane behavlour tOW8rds anim81$ and advocate for legal and practioal responsrbility lor both the negative and ptssitlvg states of laws sentienl animals. 2. To advanQ publlc eduCan on all matters reLAted to the developmenL leaching, application. and practicg 01 anlmal-rel8led 18WS. 3. To rglipve th9 suffering and di5tross of anlmals and promoie their overall w81kbeing by prgwding resources and support for k•y 8takeholders lo understand and apply tnodern conc8pls of anitnal wKare scienc8, policy, and sorAal refomi that b8nefit anlma15, peDple, and th8ir shared envlronmonl. There ar8 literally thousands of tharilie5 involved in anirn81 welfare, addressing nearly every aspect ol anirnal use and interaction. Similarfy, numerous organisalion3 and professions work to id8ntfy and implement solutions lo pssing anlmal-rdated issues such 88 anbmicrobial resistance, biodNer3ity loss. and dimate change. Th8 recurring challBngg in achieving m8aninoful Change is identifying not just 'whaf neeEls lo cttanse but also d8termining 'h to irnpl8ment required changès en masse within the fimltèd tim& fram&s av8ilabb, ¥s1)ich many experts estimat8 in 18rms of decades, not eenturies. The S8ntient Animal Law Foundalion ISALI Is unv4U8 as the only organization globally focused on (Jsrnonstrating h)w' to Use law lo evolve legal respcTrnsibililies beyond rnergly preventing cruelly as a key step towrard 8nactlng ¢ritic81 time-sensitlve, anim81-relaled ideas into universal practice. R8C8nt scholady publications highlight SnifICant misunderstarIng 4nd confush)n r8garding the cone•pt of senlien and the crucial difference b8Wn &tnply 8xplicitty repeating the recognOn of animal sentlellcg that is alr8ady impllcitly stated in exlsting anti4ruety law, wsus Clearfy and unequivocally defining sentienco and linking laws duly of cara lo the animal s o¥porience of negadve and positIV8 States. Put simply, recognising and defining sentience by rèf8r8nce to the animal's negative and positive statès addresses the gap in current 18gal responsibilitsas that shapè 5tathdards in policy and pra¢lice in respect olwhat animal's feel. In order lo have a meaningful d8finitI that aligns standar(Is of animal care good praGtice and scienl¢fic kn¢edge. the FndatiOn advocates a definition of senli•nc8 that states= sentiance means the abllity of an animal to sutiectively f•01 ond exp8rietKe ngg8live and positiv8 states.. The three words, "and positive stales," are what èvolv8 thg duty of caty to make a tn8aningful différ$nce in standards governing Ihg hum8rTr-anim81-gnvironmantal reJab"onship and all activit8 involving an animal e.g. thè use of anlmals ID 09ri¢ulture, rFJ$eaTch. entertainment, and tr8do. Page 1
ntlent Anlrnal Law Foundatlon rtofthe Tr 6te•s ftirthB Period 30 Se tomber 2024 10 30 S• OBJECTIVES AND ACTivrrEs Significant oble¢tFves and arms FollowitEg the work pul into the development ol a comprèhensive strategy docurnenl this ar. the key acllvitles ¢f the Sentlent Animal Law Foundation have been dev8k)pèd and refined to indude.. 1. Educatitw pollcy advi$8rs and decision-rnakers to identify and implem1 the essential elements of 8conoml¢ and enforceable positive animsl weffare ¢tsnEepts in policies. laws. and international and trade agreements. and advocating for modem, moaningful reforms that deliver tsroible outcomes for animals and society. This inclutJe5 Outreach not only as Bubmisslons to lawmakers. bul also by trAJilding an activo international network of gaI profasslonals, academics an¢5 animal law ory8nls81i¢>ns lo collaborate on opportunities for animal law reform and policy Input 2. Edueatin9 the publrc, industry, and non.govemment organisations to evolve SDcietsl underslanding ol how positwe anirnal welfare responsibilitie5 advance boy¢nd the limitations and con58quencès of anti-cruelty standards. Thls includes regular publication ol artielè$ and comrnentary. the publication of a book as Ihe comgrstone education resour linking acaden)ic. legal and policy audiences lo SAL'S mlssion, translating the eoniènts of this boDk into high-quality, a¢SSIble onllne courses, building public engagement through social media and education v*Jeo plattorrns, and regular ntsW5tter and email contact. 3. Cr8atioTh of a Ilbrary ol resources.. Establishing a library of resoureès that ¢ontains a robust body of •vidence for the legislative deflnitlon of s8nb8n¢g that ffleets and exceeds courtroom standards, aimed at persuading specific target markets.. govemm•nt poliw advlsers, business and industry, nOn0veMmenl organisations and doctors, professionals Biclu(Jiny 8C8demics, scientis15 and experts, and the )MmUnity. 4. ilndertaking a res¢arch I survey programrne on posthv8 animal wÈWare.- Carrying out, in conjunction th animal welfara axpert#, a research and surv8y programm8 to pmvide credible, eviden¢evbas•d data on the undetstandin9 and application of positive anirnal w9fare concepts stakeholders worfdwhle. Publlc bÈnetht In sethng objactiv8$ and PlannW actwities. our Trusteès have carefully consid8rgd the Charity Commission's guidance on public bÈn8fi1. SAL remains cornmitted to advancing hurnan8 behaviour, education, and Ppdclical solulons for modern animal welfare, ensuring sustainable benefits for animals, p8ople, and IheSr sharèd gnvironment. Volunt••rs During the year, the chartty b8nefited from significant volunte&r input. The eslmated value of volunle8r contribution$ amounted lo £32,326, reflectlng the ongoing commltm8nt and support provided by volunteers in the delivery ol the charity's activilies. This valuation has bean calculated using apprDpriate sector-based remuneialion r8tÈs and is apportioned according to the bme Gontributed by volunteers in their speCtiVe rol88. In line with tecornm8nded practice, these contributions have been Cognised al fair value lor dK8ClosU purposes only. Paye 2
tient Anlmal Law Foundatlon rtof e Trnst fDr th8 Perlod 30 S6 tfrmb r 2024 to 30 er 2025 ACHIEVEMENTS AND PERFORMANCE Sl9nlllcant Achlovements from Sept•mbèr2024 to Septomber 2025 In the year to 30 September 2025. SAL fo¢utsEd on buildiThJ strategic, opgrational and communications foundations to support the delivery ol its Charitab purposes. The Trugtaes consider that SAL made strong progress during thè raporting period, nolwilhstandlng minimal exnditure, with key achievements delivered primarily through volunteer contribution. The Trustee6 conlim that they have had due regard to the Charity Commission's public benofit guidanc• in carrySng out the charitfs alm5 and actIe8. Notable mllestDnes Notsi& miK8Stone8 a¢hVed by SAL in the year lo 30 September 2025 include.. Strategic dèvalopment.. The creatlon ol a comprehensive strategy document and Communicaon slrat8gy. daritwng SAL'S long-tern objectives, priority progr8mme areas and st8keholder engagement approach (o support progTèSS towards SAL5 charitable purp058S. . Website d8velopment= The launch of SAL'S rW website in February 2025 IMvw.senllentanimallaw.orgl. establishiThJ a cèntral plafform to support public education, Stakeh0&r 0fi9agement and comrwnicallon of SALS WOTk. The websit• indud8s d8dicate¢ stak6holder-focused content tailore(I ftsr fiv8 target audiences.'111 Govarnmenl and Policy Advisers.. 12) NGOS and Donor5',131 Busine55 and Indu6try,'141 Academics. Sclenusls 8Th1 Expert5- and151 the Community- The new website 8180 includes new educalional resrceS including- a. a Key T8mis Quid( Reference Guide (https."IA.S8nelltaimI19W.oIg1res0Urc8s1kOY-termS}., b. a practical resource providing copy-allikpasle wotdiny to assist stakeholders io implèrnenl positive animal welf8ré principlgs in policies, law3 and agreernents Ihttps'.llvW.snt1t3ni[naIjaW.orgIc0pYw¥nd-paste-3-W0rf-law-reforMI- and C. 8 FAQ sects.on Ihltps'.Ilww.sentrentanimallaw.org/faqsl', InfographiG downloads.. During Ihe yew SAL also prodLKe(I two infographic downloads aimgd at $upportlNJ stakeholder education 8nd wider und8rstanding of rnodem animal w&War8 law:111'Moving B8yond Anti-cruelty" and 121 5 H811marks DI Wdem Aninal Lav. P05thon stslements". Publication of seven organisalional position statements 58tt¢ng oul SAL'S prin¢ipEes and approad) to tnodem animal welfar8 law reform, publishgd al htty)s'.Il¥vww.sentientanim8llaw.orglposthon-stalements. Thè$8 indude SAL'S posttions on= sentience,. the inseparable hurnan-animal.environrnenlal rdation5hip,' how we treat anirnals reflacts how we treat each other., tho implieit recognition of sentience- the unique powar ol law to effect chang8,' mod8rn anirnal weltsre law backgd by lence.. and the importance of addres8in9 both n898tive and posth'v8 welfare stat8S. VoJunteerin9 progr8mm8.' Dewalopm8nl ol a fomi81 volunteering propramme, IlUdIng a volunteer h8ndbook, to support 8fftiVe dellvery of SAL'S work and enable sustainablg growth. SAL'S activltles a delivered entirely by volunteers, including truStS, the executive teatn and advisory btr8rd members. During the year SAL commenced recruitfn8nt of addilional non-execulive volunte8r support, ¥nckJding Searchrelated activity align9d with SAL'S programrne piiorilies. - Coufilry anatysis I cownpardtive work programme.. Continued development of SAL'S global country analysls wogramme to support undÈrstanding ol legal recognition ol sentience and positive animal welfa. In Sept8rnber 2025. a volunteer produced a piototype index spreadsh881 and Complètèd inits.al indexing work for all Weslmin5ter juri5dietrons urisdiclions basod on the British legal tradition). forrninu a fourxlation for fvlurè b8nchmarking, monitoring and reform.orient8d enga9em8nt. Book.. Continued work SAL'S ¢omersionè pub14catioF).' Animals. Welfare and the Law12nd editionl I'AWL2'1. By Septembèr 2025, the ffiTSt fvll draft had been cornpleted and entered the review and editing stage. The tru5t898 expoct publi¢ab"on in the first haw of 2026, wth AWL2 inL8nded to serve as a key educa081 and refer9nce resource supporting Improv8d understanding and irnplementstion of Modem animal welfare law principles. Public education". SAL undertook initial puL4ic education 8Ctiwty via a soc181 Fnedia campaign belween February and March 2025. publishing 11 posts Iprimarity Facebook). The campaign supportetl the launch of the new w8bsite and omfflunicated kèy concepts in modém animal wetsre law, including the IrnpOrtan ol moving beyond atCru1ty fraMerkS and the relevance of posibv& welfare and sentienoewinfomied approach¢s. The Trustees nSider that the 2024r2025 year represented & Strong period of organisth.onal devebpment 8nd capacty-building, estaNishing the foundations for further programm8 delivery and fuiure impact. Page 3
Senent Animal Law Foundation rt of th8 T tees Sp tember 2024 to 30 S lember2025 ft>r th• Pèrlod 3 FINANCIAL REVIEW Finan¢lal positlon At the year end, the charity had unrestrictod furth of £216.767.12024.. £230.4911. Reserves poll¢y Whilst Ihe charity continues lo buil(J its Gqpacity to deliver its charitab18 objectives, the Trustees intend lo strengthen the charity's financial r8silien¢e by building serveS lo a target level of £500.000 in the short lewm. As the charity develops further, Ihe Trustees will rnonilor the stra¢eg4c plan lo ensure that reserves are 8taIned at a level Sufficient to cover at least ye•r8 of Core running costs. in addition lo the planned e4)enditur9 on charitsble activStie5 for the nèxt 12 months. The T¥teeS will kaep the rÈs&rvgs policy under rogular review as SAL'S proordtnrne delNery plans evolve. Thelgvel of reserves will be ass8S8ed periodlcally bmth reftsrence to anticipatod operatityJ requirements. financial rfsk, and the funding needed to support the delivery of planned chartlablè acllvllle5. The TnJst885 are CUrrenY salisfied that the ?StIng V1 of reserve5 is approprial8 to support the ehoritys short4enn pIAns. STRUCTURE, GOVERNANCE AND MANAGEMENT Govoming dtxument The legal fomi of the ¢h8rity is that of a Charitable InrpOrated Organis8tion ICIOI which is subjeet lo its gctvemir d(UMent, its con5titutlon, which took effect from the dale ol Its regi51ralion 25th February 2014. The mefflbgrs. liablltty Is limited to no more than £10 p8r member in the evgnl of thè CIO being wourKI up. Re¢rultm•nt and appolntlnent of nwv tru$toe8 Trustee5 are appointad based on their experienc& and expertlse. Tho board regularty review Ihelr position and approach appropriate candidates as necessary. All new Trustees receiv& induclions the pro¢eduws of the charity and ar& directed to the Chanty Cornmission gUanc9 on their rè8pons1biles. volunt•erun dellvery model SAL is currently deliv6rèd anlirely through volunteer $ff(xt, where we can recognise the level ol volunteer time, this has been recogni3ed In the statement ol fin8ncial a¢tiviies. Trustees, ex8cutive teatn members and advisory board members contribute their lime on an unpai(J basis. SAL is fomialising voluntaering arrangtrnents to support consistent and sustainable Llelivery as the charty d8vEIDps. Th8 trusle&s Gonsider that this approach has supported strong progress during th8 year whil4 Maintaining low 8xpenditur8, thereby directing resourcès officienuy ttswards SALS haritable purposes. REFERENCE AND ADMINISTRATIVE DETAILS Rogister8d Charity number 1155926 Prfn¢lpal addm¥$ 15 Naand Lincoln LN1 1XG Trustee8 Dr l A Robartson BVSC. LLB J E O'Hem FCA D S Goldsworthy Ind8pendnt Examlner Paul Calcomb FCCA Wright Vigar Limited Chartered Accountants & Bu5in888 Adwsars 15 Newlané Lincoln LI)InSh1re LN1 1XG Approved by order ol thè Ix)ard of trust08 on fv4ay 2026 and signed on its behalf by.. Dr l A Robertson BVSC, LLB - Tws Page 4
dent Examln•rfs Re ort to the Tru¥tee senOnt Anlmal Law Foundatlon Independènt 8xamln•r's report lo the tmstees ol Sentlèn¢ Anlmal Law Foundatlon I report to the charity Iwstees on my examination of the accounts of sentnI Anim81 Law Foundalion (the Tru81) for th• period 30 Septembèr 2024 10 30 September 2025. Responsibllltl•s and bas1$ of report As tho eharity trustee5 of th¢ Trust you are responsib fr*r the proparatwjn of th8 accounls in aceordance bmth the requirements of the Charitl&s Act 2011 I'thg Act'l. I r8POrt in respoct of rny examinaiion ofthe Trusl's accounts cani8d oul under Section 145 of th8 Act and In earying out my examination I have follcw/ed all applirAbJg D1ctionS gNen by the Charity Commisslon under S8Ction 14515llb) ol the Act. Independ•Dt oxarnlnerfs $tat•m•nt I have (x)rnpleted rny exemin8tion. I confirm that no rnateri81 matlers h8ve come to my attention in cOn¢tiOn with the examination giving me cause to believe that in any materi81 respect.. ceounting records wère not kept In resp8ct ol th• Trust as Tequired by Section 130 of the Act., or the account5 do not accord with those words,. or the accounts do not Gomply with thè applicable requirements cOnrning th¢ form and content of account$ sel (xjl in thÈ Charities IA¢counts and Report51 Regulations 2008 other than any requ1ment that the accounts give true and fair vlgw which Is not a mattercthsldered as part of indep$ndsnt examlnaticn. I have no coneèms and have corng across no 0th8r mallers in connection wtth the examination to %thi¢h altenbon shLNJld be drawn in Ihls rew)rt in ordèr to enable 8 proper understaThYing of th8 2CCOUfit5 lo be reachèd. Paul Colcomb FCCA Wright Vlgar Limited Chartered A¢UtantS & Business Advisers 15 Neand Llncojn Lincdnshire LN1 1XG 1 May 2026 Page 5
S•nti8nt Anlmal Law Foundation Statement f Flnan A¢tlvitig8 for the Pgrlod 30 S tember 2024 to 30 S• tomber 2025 Perlod 30.9.24 Yèar End•d 29.9.24 Total fvnd$ 30.9.25 Total fvnd$ UnNstrlcted fund Rostrl¢t•d fund Not•$ INCOME AND ENDOWMENTS FROM Donations and legacies 32,415 32.415 17,422 EXPENDITURE ON Charitable a¢tlvltles Education and training 48.139 29S 46,434 3,606 NET INCOMEIIEXPENDITURE} {13,7241 12951 114,0191 13.816 RECONCILIATK)N OF FUNDS Total funds bught forward 230,491 1,152 231,643 217.827 TOTAL FUNDS CARRIED FORWARD 216.767 857 217.624 231.643 The notes fom part of these financial statements P8g8 6
Senllent Anlmal Law Foundation Balan Sheet 30Se tember 2025 2025 Total funds 2024 Total fvnds Unr05tr5cted fund Rèstricted fund Nol•$ FIXED ASSETS Intangible assets CURRENT ASSETS Cash al bank 217,966 85T 21 B.823 234,342 CREDITORS Amounts falling duo wthin one year 11,2001 11.2CK)I 12.7001 NET CURRENT ASSETS 216,766 857 217,623 231.e42 TOTAL ASSETS LESS CURRENT LIABILITIES 216,767 857 217,624 231.643 NET ASSETS 216,767 857 217,624 231,643 FUND8 Unrèstrict8d funds Reslrfcted funds 216.767 857 230.491 1,152 TOTAL FUNDS 217,624 231,643 The financial ststements were approv8d by the Board of Trustees and aulhorised for Issue on 1 May 2026 and were Signed on its behalf by.. rtson BVSC, LLB- Trust•8 Th8 ne$ form part ofthese financial ststgments Page 7
Sentient Anlrnal Lavrf Foundation Note h Pariod 30 Se Flnanclal State mber 2024 to 30 Se lor mber 2025 ACCOUNTING POLICIES B4$15 of preparln9 tho flnaneial statsments The financial statemEnts of the charity. which Is a public benefit entity under FRS 102. have been prepared in accordance wlth th8 Charities SORP IFRS 1021 Accounting and Reporting by Charitie8'. Stattrment of Recommènded Practice applicable to charitie5 preparing their accounts in ac(x>rdance wth th& Financial Reporting Star)dard appliGable in the UK and Republic of Ireland IFRS 1021 leffe¢fvve 1 January 20191., Financi81 Reporting Standard 102 'Thg Financial Reporting Standard applic8blg in the UK and Rèpublic of Ireland, and the Charities Act 2011. The financlal statement5 hav8 bgen prepared under thè historiul st c¢Jnvention. Thp entity is & Charilable Incorporated aniSation registered wlth Ihe Charities Commission ol England and Wales. Incorne l income is recognised in the Statement ol Financial Activities when it Can be ac4urat8ly valu8d. lh8 right to the income has •n transferTed and it is probable that the irKome wll be ceiVd. Expgndlturè Liabilities are r8cognlsed as expenditur$ 0$ Soon as there Is a legd or constructive obligalion commitb'ns the charity lo that expenditure. it is wobable that a transfer ol economic benefits will be require(l in $8ttlem8nt and Ihe amounl ol the obligation can be measured lIablY. Expenditure is accounted for on an acctuals basis and ha$ been classified under headings that aregate all cost relatad to the cate90ry. Where costs cannot be direclty attributed to particular headings they have beèn alk)caLed to aclivities oll a basis con515tent wilh the uss of resources. Patents and licenc85 Patents and licence5 acquired arg initially recognised at eost and are SLrf)sequently carried al cost lèss accumulated atnort15ation and 8¢curnulaled impaiment losses. Taxatlon Tho charity Is exempt from tsx on its Charitable activities. Fund a¢count5ng Unrestricted funds can b8 used in acwrd&ncé with th8 charitable oble¢tNes al the discretion of the trusl8•5. Resliicled funds can only b8 used foT parb'cul8r restricted PLtrpos&s within the objects of the chartty. Re8IncOns arise when specffied bythe (k)nor or when funds arè ¥aisad for particular restricted purposes. Further explanation of the nature and purpose ol each fund is inelud8d in the noies to the financial stat8ments. Volulng 91fts Sn klnd Gifts in kind are included in the financial 5tat8ments wh8n thore Is a probable Inflow of e¢onomlc beFiefil or seNlce potenlal to th9 charity and there the v81ue can be measured reliably. Donated services are only r8cogni88d wh8re they would olherwse have b9en purchased and a reliable valuation is avallable. Donated $érvic8s ar8 valued using averages wthin th¢ non-for•rofil sector for the e4uivaknl paid roles. Flnancial instrumènts The CIO only enlers into basic finan¢k41 instrument transactitsng thal sU1( in the recognition of financial assets and liabilities like trade and oth8r debtors and creditors, kjans from banks and tsth•r thijrj parties, loans lo related parties and inv8strnent8 in ordinary shares. Financial asset5 that are measured ?1 ¢ost and amortised c05t are assessed at the DI each reporting perio(J for Objecti Qvidence of Impairmènl. K objective evidence of impairrn8nt is found, an impairmant loss is rgcognise(f in the Statement of Comprehensive IncomB. For fv)anck41 85seis measured at cost less iwaimiènl. th8 impaim)gnt 10s5 is tnea5ured a8 the drfl8r*ncè between an assefs carrw'ng amount and best estirnale ol the F&covBiable atnounl, whioh 15 an approxlmation of th8 amount that the CIO would receive for the asset if it were to be sold at the balance sheet date. Page 8 continued..
Sentlent Anlrnal Law Foundatlon N tes to th• Fin for the Pfjriod 30 Se nclal Sta tember2024 5 . contin 030S¢ tern r 2025 CHARrrABLE ACTIVITIES COSTS Support costs16¢9 note 31 Education and training 46,434 SUPPORT COSTS Managemfjnt Flnanc¢ Oth•r Totals Educaknon and Irair7ing 295 13,813 32,326 46,434 Support costs, included in th? above, are as folk)ws'. Porlod 30.9.24 Yaar Ended 29.9.24 30.9.2S Edu¢alion and tralnlng Total activitie¥ Website and brand d8v81opment Costs Bank charges PrDfe5sionallA¢wunlancy fees Foreign exchange gainsllossas Admin and 5UPPOrt Costs 295 88 988 123 3.960 11,4651 12,885 32.326 46,434 3,606 TRUSTEES. REMUNERATION AND BENEFITS There were no tru¥t8es' remuneration or other benefits for th8 pèriod ended 30 Seplernb8r 2025 nor for thè year endèd 29 September 2024. Twstees. expenses There We no trustees, expenses pa th8 p8riod ended 30 September 2025 nor for th8 year ended 29 September 2024. INTANGIBLE RXED ASSETS Pat•nts and Ilc•n¢ès COST At 30 September 2024 and 30 September 2025 NEf BOOK VALUE At 30 Septembor 2025 At 29 September 2024 Page 9 continued...
Sentlent Animal Law Foundatlon Note the Fin for the Perlod 30 Se nclal S ents-c tlnu•d tsmber 2024 to 30 Se tomber 2025 CREDrroRS: AMOUNTS FALUNG DUE WtrHIN ONE YEAR 2025 2024 Other CrltOrS 1,200 2,700 MOVEMENT IN FUNDS Net movem•nt In fund At 30.9.24 At 30.9.25 Unrè$tricted fund$ General fund 230,491 113.7241 216,767 Restrl¢ted ndS Compassion in World Farming 1,152 12951 857 TOTAL FUNDS 231,643 114.0191 217,624 Net movement in funds. induded in thg above arts as follows.. Incoming re50urco$ R¢sourc8s expended Movoment In funds Unrnstrlcted funds Gèn8ral tund 32,41S 146.1391 113.7241 Rgstrlctsd fvnds Compassion in WO Farming 12951 12951 TOTAL FUNDS 32,415 148.4341 114.0191 Comparatlv•$ for movement In fvnds Nèt movèment In ndS Transf•rs b8tw8gn fund8 At 30.9.23 At 29.9.24 UnrÈ$tri¢ted funds General fund 215.683 13,816 1,012 230,491 Restriet•d fvnds Compassion in Wodd Farm*wJ 2.164 11,0121 1.152 TOTAL FUNDS 217.827 13,816 231,643 Comparats"ve ngt tnovement in funds, included In Ihe above 8re as lolows.. Incomlng resources Ro$our5 expended Movèrnent In funds Unrostrlcted funds General ftjnd 17,422 13,6061 13.816 TOTAL FUNDS 17,422 13,6061 13.816 Page 10 continued...
Sentlent Anlmal Law Foundatlon NotES to the Flnanc m8 . ¢¢tInued r th& Period 30 se ternber 2024 0 30 $9 ?mber 2025 MOVEMENT IN FUNDS- contlnuod The Toslricted fund relate5 to grant incotne for key rglerence materials associal8d wlth 'thl•rn Anlmal Welfare., Law and Reform,. These funds 8r8 dug to be expended wthin the 2025126 flnanei81 yèar on d8veloprnent costs. RELATED PARTY DISCLOSURES Wrighl Vigar Ltd, in [Ch one of the charity'5 trustees w85 a dlrector until resigning in March 2024, prowd8d admSnl8irative and accountlng setvicès to the charlty durfng ihe year at a cost ol £NII12024'. £3.960}. Page 11
S8nti6nl Anlmal Law Foundation Dèt ment of Flnanci •rfod 30 Se tembor 2024 to 30 Se t8mbor 2025 Porlod 30.9.24 Y¢ar Endod 29.9.24 30.9.25 INCOME AND ENDOWIIIENTS DOnaonS and legacles Donations Legacies Donattsd sarvices and ralItIeS Royalties Sundry Incomè 31 17.276 32,326 58 122 20 32,415 17,422 Total InmIng rosoure•s 32,415 17,422 EXpENDuRE Support Costs Management Webstte and brand davtltspment costs 295 FinanGe Bank charges ProfessionafiAccount&ncy f8es Foreign exchange gainsllo5$9S 88 123 3.960 11,4651 12.885 13.813 2.818 othor Adrnin and support costs 32.326 Tot81 resources expended 46,434 3,606 Ngt lexpenditurellFncomè 114,0191 13,816 Thls page does not fom) part ol thg statutory finandal statsmonts Pa9e12