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

Senti*nt 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 pron￿te 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 eduCa￿n 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 p￿ssing
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 S￿nifICant misunderstar￿Ing 4nd confush)n r8garding the cone•pt of senlien
and the crucial difference b8Wn
&tnply 8xplicitty repeating the recogn￿On 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 F￿ndatiOn 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$nce in standards
governing Ihg hum8rTr-anim81-gnvironmantal reJab"onship and all activit￿8 involving an animal e.g. thè use of anlmals ID
09ri¢ulture, rFJ$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$8rs and decision-rnakers to identify and implem￿1 the essential elements of 8conoml¢ and
enforceable positive animsl weffare ¢tsnEepts in policies. laws. and international and trade agreements. and advocating
for modem, moaningful reforms that deliver tsroible outcomes for animals and society. This inclutJe5 Outreach not only
as Bubmisslons to lawmakers. bul also by trAJilding an activo international network of ￿gaI profasslonals, academics an¢5
animal law ory8nls81i¢>ns lo collaborate on opportunities for animal law reform and policy Input
2. Edueatin9 the publrc, industry, and non.govemment organisations to evolve SDcietsl underslanding ol how positwe
anirnal welfare responsibilitie5 advance boy¢nd the limitations and con58quencès of anti-cruelty standards.
Thls
includes regular publication ol artielè$ 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 ntsW5￿tter 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, nOn￿0veMmenl 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 ex￿nditure,
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 actI￿￿e8.
Notable mllestDnes
Notsi￿& miK8Stone8 a¢h￿Ved by SAL in the year lo 30 September 2025 include..
Strategic dèvalopment.. The creatlon ol a comprehensive strategy document and Communica￿on 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 r￿W 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 res￿rceS including-
a. a Key T8mis Quid( Reference Guide (https."IA￿.S8n￿ellta￿im￿I19W.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'.llv￿￿W.s￿nt1￿￿t3ni[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, I￿lUdIng a volunteer h8ndbook, to
support 8ff￿tiVe dellvery of SAL'S work and enable sustainablg growth. SAL'S activltles a￿ delivered entirely by
volunteers, including truSt￿S, the executive teatn and advisory btr8rd members. During the year SAL commenced
recruitfn8nt of addilional non-execulive volunte8r support, ¥nckJding ￿Search￿related 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 educa￿0￿81 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 a￿t￿Cru￿1ty
fraMe￿￿rkS 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

Sen￿ent 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 ￿8￿taIned 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 CUrren￿Y salisfied that the ?￿StIng ￿V*1 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 In￿rpOrated 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 gU￿anc9 on their rè8pons1bil￿es.
volunt•er￿un dellvery model
SAL is currently deliv6rèd anlirely through volunteer $ff(xt, where we can recognise the level ol volunteer time, this has
been recogni3ed In the statement ol fin8ncial a¢tivi*ies. Trustees, ex8cutive teatn members and advisory board
members contribute their lime on an unpai(J basis. SAL is fomialising voluntaering arrangtrnents to support
consistent and sustainable Llelivery as the charty d8vEIDps. Th8 trusle&s Gonsider that this approach has supported
strong progress during th8 year whil4 Maintaining low 8xpenditur8, thereby directing resourcès officienuy ttswards SALS
haritable purposes.
REFERENCE AND ADMINISTRATIVE DETAILS
Rogister8d Charity number
1155926
Prfn¢lpal addm¥$
15 Na￿and
Lincoln
LN1 1XG
Trustee8
Dr l A Robartson BVSC. LLB
J E O'Hem FCA
D S Goldsworthy
Ind8pend*nt 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 trust*08 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
sen￿Ont 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 sent￿nI 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 D1￿ctionS gNen by the Charity Commisslon under S8Ction 14515llb) ol
the Act.
Independ•Dt oxarnlnerfs $tat•m•nt
I have (x)rnpleted rny exemin8tion. I confirm that no rnateri81 matlers h8ve come to my attention in cOn￿¢tiOn with the
examination giving me cause to believe that in any materi81 respect..
ceounting records wère not kept In resp8ct ol th• Trust as Tequired by Section 130 of the Act., or
the account5 do not accord with those words,. or
the accounts do not Gomply with thè applicable requirements cOn￿rning th¢ form and content of account$ sel
(xjl in thÈ Charities IA¢counts and Report51 Regulations 2008 other than any requ1￿ment 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¢￿U￿tantS & Business Advisers
15 Ne￿and
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 b￿ught 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 n￿e$ 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$15 of preparln9 tho flnaneial statsments
The financial statemEnts of the charity. which Is a public benefit entity under FRS 102. have been prepared in
accordance wlth th8 Charities SORP IFRS 1021 Accounting and Reporting by Charitie8'. Stattrment of
Recommènded Practice applicable to charitie5 preparing their accounts in ac(x>rdance wth th& Financial
Reporting Star)dard appliGable in the UK and Republic of Ireland IFRS 1021 leffe¢fvve 1 January 20191.,
Financi81 Reporting Standard 102 'Thg Financial Reporting Standard applic8blg in the UK and Rèpublic of
Ireland, and the Charities Act 2011. The financlal statement5 hav8 bgen prepared under thè historiul ￿st
c¢Jnvention.
Thp entity is & Charilable Incorporated ￿aniSation registered wlth Ihe Charities Commission ol England and
Wales.
Incorne
l income is recognised in the Statement ol Financial Activities when it Can be ac4urat8ly valu8d. lh8 right to the
income has ￿•n transferTed and it is probable that the irKome wll be ￿ceiV￿d.
Expgndlturè
Liabilities are r8cognlsed as expenditur$ 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 a￿regate 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. Re8Inc￿Ons
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 Cr￿ltOrS
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$tri¢ted funds
General fund
215.683
13,816
1,012
230,491
Restriet•d fvnds
Compassion in Wodd Farm*wJ
2.164
11,0121
1.152
TOTAL FUNDS
217.827
13,816
231,643
Comparats"ve ngt tnovement in funds, included In Ihe above 8re as lolows..
Incomlng
resources
Ro$our￿5
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
DOna￿onS and legacles
Donations
Legacies
Donattsd sarvices and ra￿lItIeS
Royalties
Sundry Incomè
31
17.276
32,326
58
122
20
32,415
17,422
Total In￿mIng rosoure•s
32,415
17,422
EXpEND￿uRE
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