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2024-03-31-accounts

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The Humane League UK Annual Return, Accounts and TAR for the Year Ending 31st March 2024

Registered Charity Number: 1177926 Registered Company Number: CE013779

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REFERENCE AND ADMINISTRATIVE DETAILS 3
SUMMARY 4
TRUSTEE’S ANNUAL REPORT 5
Governance 5
Objectives and Activities 5
Charitable activity - Our Campaigns 6
Volunteering 8
Corporate Outreach and Public Corporate Campaigns 8
Communications 10
Development 11
Operations 11
Diversity, Equity & Inclusion (DEI) 12
Concluding 12
Statement of the Trustees Responsibilities 14
REPORT OF THE INDEPENDENT AUDITORS 15
STATEMENT OF FINANCIAL ACTIVITIES 19
BALANCE SHEET 20
CASH FLOW STATEMENT 21
NOTES TO THE CASH FLOW STATEMENT 22
NOTES TO THE FINANCIAL STATEMENTS 23

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REFERENCE AND ADMINISTRATIVE DETAILS

Board of Trustees , who are also directors under company law, who served during the year and up to the date of this report were as follows:

Rachel Huff-Wagenborg (Treasurer) (resigned 16 June 2023)

Nicola Green (Secretary) (appointed 10th May 2021)

Edwina Claire Bowles (resigned 21st February 2024)

Rizlane Baladi (appointed 10th May 2021)

Samantha Batey (Treasurer) (appointed 12[th] August 2022)

Benjamin Wickham (appointed 12[th] August 2022)

Vicky Bond (resigned 21st February 2024)

Principal Staff: Sean Gifford, Managing Director

Address:

The Offices 57 Newtown Road Brighton BN3 7BA

Bankers:

Unity Trust Bank, Four Brindleyplace, Birmingham, B1 2JB

Triodos Bank UK, Deanery Road, Bristol, BS1 5AS

Accounts:

Stuart Davis Consulting

23 Carnforth Road, Heaton Chapel Stockport, SK4 5LL

Auditors:

Williams & Co Epsom LLP - Chartered Accountants

8-10 South Street Epsom, Surrey

KT18 7PF

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The trustees present their report and accounts for the year ended 31 March 2024.

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) and the Charities Act 2011.

SUMMARY

The Humane League UK exists to end the abuse of animals raised for food through institutional and individual change. It's thanks to our supporters and volunteers that we're able to make this vision a reality.

Our impact in numbers

Changing the lives of millions

In 2023-24 our relentless campaigning bore fruit, as three major UK supermarkets, Co-op, Morrisons, and Lidl, made commitments to give more space to chickens in their supply chains. These huge victories will improve the lives of an estimated 172 million chickens per year.

Want to get the story behind the victories? Let us take you back to May 2023…

Co-op

That was the moment we learnt that the motion put forward by THL UK staff members - and over 400 other qualified Co-op members - had gained overwhelming support from the Co-op membership.

The motion called on Co-op to sign up to the Better Chicken Commitment (BCC) in full, meaning an end to their cruel use of fast-growing Frankenchickens. However, Co-op bosses chose to ignore the clear wishes of members, instead committing to meeting only one element of the BCC: giving their chickens 20% more space.

This space commitment means that millions of Co-op chickens are now able to breathe a little easier - a major victory worth celebrating. But, by not addressing the critical issue of Frankenchickens, Co-op bosses were copping out. And we let them know it. The very next day, we secured an article in The Guardian highlighting the tension between Co-op’s bosses and their members.

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In the following months we intensified the pressure on Co-op. We collaborated with Open Cages to earn nationwide media coverage of a harrowing investigation into a chicken farm linked to Co-op. And in September we crashed an industry event where the Co-op's Managing Director of Food, Matt Hood, was giving a keynote address. We made a real splash, handing out hundreds of fake ‘agendas’ to attendees with details of the Co-op’s animal cruelty.

March 2024 saw one of the campaign’s biggest moments yet, courtesy of Chris Packham and over 2,000 other Co-op members, who signed an open letter calling on new Co-op Chair Debbie White to end the supermarket’s Frankenchicken cruelty. Chris recorded a powerful personal video to Debbie and, to make sure she got the message, we took out a half-page ad in the Guardian.

Morrisons

In January, Morrisons, the UK’s 5th largest supermarket, committed to increasing the space they give to chickens sold in their ‘fresh’ range. This victory will improve the lives of an estimated 51 million chickens and comes after years of pressure from THL UK.

We have been calling on Morrisons to adopt the full BCC since 2021. Since the campaign began, we have met with Morrisons seven times, our supporters have taken thousands of actions, and our volunteers have organised 42 events outside Morrisons stores. We also generated far-reaching media coverage for the campaign including four articles in The Independent, two in the Daily Express and others in The Mirror and The Times.

Morrisons’ announcement shows that our consistent pressure is paying off, and represents yet another step forward in our fight against the cruel status quo in the chicken industry. However, as with the Co-op, we will not stop fighting until Morrisons signs up to the BCC and stops selling Frankenchickens for good.

Lidl

Hot on the heels of the Morrisons news, in March Lidl GB announced that it would provide 20% more space for chickens in its own-label fresh range to live in.

In terms of magnitude, it was our biggest victory yet - translating to an estimated 70 million chickens each year having more chances to exhibit their natural behaviours and be healthier. It came on the back of a highly-collaborative Europe-wide campaign by organisations in the Open Wing Alliance (OWA), a global coalition of over 90 animal groups, including THL UK.

The scale of the European Lidl campaign so far has been immense - with the release of over half a dozen undercover investigations, more than 80 protests, and 656 media stories. As a result, millions of people across Europe are now aware of Lidl’s links to chicken cruelty. This victory is a testament to the pressure we have brought to bear on Lidl with our OWA allies.

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What next?

The dominoes are falling. Since the start of the latest financial year, two more supermarkets, Tesco and Aldi, have also committed to giving their chickens more space. This now means that, of the eight biggest supermarkets in the UK, only Asda has not made a space commitment.

That is truly remarkable. These victories mean that we are changing the UK chicken industry. Most importantly, they mean we have changed the lives of hundreds of millions of sensitive, beautiful chickens for the better.

It goes without saying that this is not the end. These victories are simply a waypoint on our journey towards a UK where cruelly-bred Frankenchickens are consigned to history.

Watch this space.

Our David vs Goliath court battle

Our fight against the cruel use of Frankenchickens goes beyond our corporate campaigning. As long-time supporters will know, in 2021 we began a landmark judicial review case against the Government, arguing that the keeping of cruelly-bred Frankenchickens is unlawful. After two years of hearings and appeals, we finally had a date set for a two-day hearing at the High Court - a stage only 5% of judicial review cases reach. Together with our lawyers at Advocates for Animals, the first law firm in the UK dedicated to animal protection law, we were ready.

The 3rd of May 2023 was crunch time.

As arguments and counter-arguments were being made inside the court, the support outside was overwhelming. THL UK staff, volunteers, and supporters were gathered in peaceful demonstration, while celebrities including Chris Packham, Lucy Watson, and the late Benjamin Zephaniah showed their support, and camera crews and journalists buzzed around.

It was not to be, however. A few weeks later, we learned that the judge had dismissed our case.

But we weren’t going to give up that easily . We submitted an appeal and, a few months later, received the news that our appeal had been granted, and we were heading back to the High Court.

We now stand on the brink of round 2 of this landmark battle to end the biggest animal welfare crisis in the country. Our hearing is scheduled for October, and we will be doing everything in our power to win the case. We know how much this matters.

Fighting for fishes

An estimated 77 million fishes are slaughtered in the UK each year, making them the second most farmed animal in the country, after chickens. Yet currently there are no detailed stunning or slaughter requirements for farmed fish in law, meaning they are at risk of dying in extreme pain.

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We are working hard to change that.

Last September, the Animal Welfare Committee’s long-awaited report on farmed fish welfare at the time of slaughter was released. The report advised the Government to legislate to ensure fishes get the protection they need - the same level of protection as other animals raised for food..

We mobilised our supporters for an instant response. Within 24 hours over 2,000 supporters had emailed their local MP to put pressure on the Government to act.

Since then we have continued to build momentum on the issue. We reconvened a coalition of charities working on fish welfare to map out the next steps in our joint campaign, and in December we met with Defra to discuss the report.

In January, we helped organise a roundtable hosted by the All-Party Parliamentary Group for Animal Welfare (APGAW). Stakeholders from across many sectors (including retail, legal, industry, charities, and Parliament) came together to discuss the need for species-specific legal protections for fishes. Following the meeting, Lord Trees and Giles Watling (former MP), co-chairs of APGAW, sent a letter to Defra asking the Secretary of State for a roadmap of when the Committee’s recommendations will be implemented. This letter was drafted by THL UK and allied charities.

We are now in a critical period of opportunity to win stronger legal protections for farmed fishes. By combining public pressure with behind-the-scenes work, we are closer than ever to an historic win for farmed fish.

Standing up for hens

The march towards cage-free in the UK is continuing, with 77% of the UK’s laying hen flock now free from cages - much of this thanks to previous corporate campaigning by THL UK. However, 8 million hens are still trapped in cruel cages every year, so we’re fighting for the Government to ban cages for good.

During Easter of 2023, we launched a campaign encouraging then-PM Rishi Sunak to begin the Conservatives’ much promised consultation on banning cages. This saw thousands of supporters send emails to Mr Sunak, volunteers deliver over 2,500 flyers through doors, and our biggest ever grassroots event outside the Houses of Parliament. To cap it off, we launched an eye-catching projection stunt in Mr Sunak constituency, resulting in excellent coverage in the Express.

With the 2024 general election looming, we then switched to behind-the-scenes work, reaching out to key politicians across the main parties. In early April 2024, the Scottish Government launched a consultation on banning cages for hens - a major step forward and one that places

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pressure on the rest of the UK to follow suit. With a new UK Government in place as of July, there is now a huge opportunity to finally end the cruelty of cages across the whole country.

Supporting the global movement

We are also determined to win an end to cages across the world, not just in the UK. This has seen us continue our close work with the OWA in a global campaign asking Asia’s largest global restaurant chain, Jollibee, to commit to stop using eggs from caged hens. We applied pressure on their UK branch by staging a protest at their flagship restaurant in Leicester Square, mobilising over 3,000 supporters to send emails of complaint, and securing coverage in industry media.

The global pressure paid off. Shortly after the campaign began, Jollibee made a global cage-free commitment, a win that will impact an estimated 2 million hens and significantly advance cage-free progress in Asia.

TRUSTEE’S ANNUAL REPORT

Governance

The Humane League UK (THL UK) was established as a charitable incorporated organisation (CIO) on 12th April 2018 (charity number: 1177926). The CIO is governed by our constitution as signed on 10th April 2018. The Humane League UK's trustees are set out in the Administrative Details section.

As per the signed constitution for the CIO, there must be at least three charity trustees at a time, and if the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee. The maximum number of charity trustees is 12. Individuals are being selected for appointment as charity trustees with regards to the skills, knowledge and experience needed for the effective administration of the CIO. The charity's trustees will provide a copy of the current version of the CIO constitution, as well as a copy of the CIO's latest Trustees' Annual Report and statement of accounts to each new charity trustee.

General administration of the charity, including the keeping of their financial books and records, are executed by THL UK staff with supervision of the trustees. At the end of this reporting year, THL UK consisted of 21 full-time, and 5 part-time members of staff.

Objectives and Activities

The Humane League UK (THL UK) works to end the abuse of animals raised for food through institutional and individual change. This objective encompasses THL UK's mission to prevent cruelty and suffering among animals raised for food through the promotion of understanding in relation to a more compassionate and humane treatment of animals. It also constitutes the organisation's goal to advance the education of the public in the subjects of rearing, husbandry

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and general farming practices relating to the treatment of animals, as well as the relief of suffering of animals in particular but not exclusively animals raised for food. In addition to that, it is the charity's purpose to drive forward public education in the subjects of vegetarianism and veganism in the context of improving public health.

Our work towards these ends is grounded in their core values: being effective, relentless, innovative, nimble, inclusive and collaborative in their work and in their approach as an organisation.

The Humane League UK continues to make a meaningful impact for animals raised for food. During this past 12 month period through their corporate outreach, public corporate campaigns, volunteer engagement programmes, media and communications, as well as through fundraising activities.

We wish to express our enormous gratitude to our donors and supporters, whose altruism is invaluable to us in order to accomplish our mission. We are committed to keeping our supporters up-to-date with progress through our website, reports, social media, and regular newsletters. Similarly, we are incredibly grateful for our passionate volunteers, who commit time and effort to contribute to the success of our campaigns.

Driven by our alignment with our overall mission, we work relentlessly every day for the animals, and our achievements go way beyond what this report is able to capture. We ask you therefore to understand the below paragraphs not as a comprehensive outline of THL UK's activities, but rather as a summary of each department's key accomplishments during the reporting period.

Charitable Activity

In 2021, we set our three-year priorities: our guiding lights through to March 2024. We’re excited to share our new priorities for the coming three years with you on the next page. But, first, it’s important to reflect on how we performed against our last set of priorities. So, what has our progress been?

To change the world for chickens and fishes, our aims were:

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Pieminister, The Big Table Group, TGI Fridays, KFC, Newrest, Premier Foods, Groupe Holder, Royal Holloway University.

To build the power of our network, our aim was:

To be a great place to work, our aim was:

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believe that THL UK takes positive action on health and wellbeing. We are also piloting a four day work week, which you can read about on page 16.

Our new priorities 2024-2027

Creating our priorities is a chance to zoom out, strategise, and come together to think about how we can achieve the most for animals over the next three years.

At our 2023 staff summer workshop, all staff members discussed and fed into our new priorities. These priorities act as an important framework for our yearly goal setting and help us to stay laser-focused on helping as many animals as we can. So, what are they?

Priority 1: Change the world for broiler chickens in the UK , metrics include:

Priority 2: End cages for laying hens in the UK and support global progress for hens , metrics include:

Priority 3: Pioneer new and effective interventions for farmed animals , metrics include:

Priority 4: Grow, diversify, and engage our base of support , metrics include:

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Priority 5: Move toward becoming financially self-reliant , metrics include:

Priority 6: Be a great place to work , metrics include:

Diversity, Equity & Inclusion (DEI)

At THL UK, we recognise that, to build an effective and sustainable movement for the animals, we need to care for and empower the people who are part of it.

We are committed to building an organisation where the wellbeing and inclusion of our staff, volunteers, and supporters is a priority. We’re proud of what we’ve achieved this year as we move towards being a stronger, more resilient, and more effective organisation.

Staf wellbeing Diversity, equity, and inclusion (DEI)
We track levels of stress, workload, and
burnout through monthly staf surveys, and
act quickly to address issues where they arise.		 We held monthly sessions where staf
discussed a DEI-related topic. Recent topics
included ageism, hearing loss & deafness, and
the gender health gap.
Following reports that working four days
instead of fve can increase productivity and
boost employee physical and mental health,
we’re embarking on a year-long trial from July
2024 to July 2025.
We will be carefully tracking a variety of
wellbeing and productivity measures over this
period to assess the impact of the change.
Being efective and achieving the most impact
for the biggest number of animals possible is
our guiding light, and it will remain so.		 We are working to establish current levels of
diversity among staf, benchmarked against
the UK population and the charity sector
where possible. As part of this we measure
staf experience to learn if staf from diferent
communities have diferent experiences of
working at THL UK.
We ran monthly wellbeing sessions for staf
throughout the year, with sessions including
guided meditations, yoga, and practical tips
on sleep and stress.		 We ofered a paid internship to help provide
more opportunities for people looking to
work in the animal advocacy sector.

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Staff have access to several platforms to We regularly publish blogs on our website to support wellbeing, including Spill, which provide a window into our work on DEI. offers therapy sessions. Recent articles explained how we make our in-person events accessible, and provided an insight into our job application process.

Public Benefit Statement

Charity trustees have a duty to develop strategic plans to ensure that we provide public benefit and achieve our objectives as set out in our governing document. These objectives fall under the purposes defined by the Charities Act 2011. We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Principal Risks and Uncertainties

The major risks to which the charity is exposed are identified and reviewed by the Trustees as part of their normal risk review process.

  1. Funding shortfalls and/or exchange rate fluctuations. To mitigate the risk to funding, we are building our Development team and have a 3-year fundraising strategy to diversify our income streams and build our fundraising infrastructure and processes, as well as recruiting two new trustees to the Board with fundraising expertise.

  2. Reliance on collaborative partners. We operate in coalitions with other organisations who may have technical expertise and/or carry out investigations to inform our work. We mitigate this risk with regular meetings and building strong relationships with these partners, and can look to secure funding for additional support should circumstances change.

  3. Slowdown in adoption of the Better Chicken Commitment. We mitigate this by regularly reviewing our broiler strategy in light of changes in industry.

  4. Data security. We have a formal agreement with The Humane League in the United States to share some IT resources and expertise, and will mitigate this risk in close collaboration with them to ensure all staff have adequate training and resources to ensure our IT infrastructure is secure from cyberattacks. We also have Cyber Liability Insurance in place.

Political Donations

The charity did not make any political donations during the period.

Serious Incidents

The charity was not affected by any Serious Incidents during the period.

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Financial Review

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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.

The financial outcome for the period is set out in the Statement of Financial Activities.

Income

Total income during the period was £1.6m (2022: £2.2m) of which £1.58m was received as unrestricted donations and grants.

Expenditure

Total expenditure during the year was £1.56m (2022: £1.74m), the majority of which was from unrestricted sources. Restricted expenditure was £0.56m. £847k was spent on charitable activities, with the remainder (£689k) spent on raising funds.

Reserves

Total reserves at the end of the financial year stood at £1.2m (2022: £1.2m). With a small overspend on restricted funds of £695, unrestricted reserves increased during the year from £1,144,336 to £1,248,542. The Board is confident that this is sufficient to meet the operational needs of the charity according to its reserves policy.

Investments

The Charity held no investments during the period.

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Statement of the Trustees Responsibilities

The trustees (who are also the directors of The Humane League UK for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which 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 the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which 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 for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on and signed on the board's behalf by:

.................................................................

Trustee

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REPORT OF THE INDEPENDENT AUDITORS

Opinion

We have audited the financial statements of The Humane League UK (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatement in respect of irregularities, including fraud, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to material misstatement in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves concealment, forgery, collusion, omission or misrepresentation.

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A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Henry Williams ACA (Senior Statutory Auditor) for and on behalf of Williams & Co Epsom LLP - Chartered Accountants

8-10 South Street Epsom

Surrey KT18 7PF 11 September 2024 Date: .............................................

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STATEMENT OF FINANCIAL ACTIVITIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

31 March 31 March 31 March
2024 2023
Notes Unrestricted Restricted Total Funds Total Funds
Funds Funds
£ £ £ £
Income From
Donations and Legacies 2 1,572,921 24,057 1,596,978 2,204,363
Trading Income 3 22 - 22 16
Interest 4 3,581 - 3,581 981
Other Income 7,399 - 7,399 450
Total Income 1,583,923 24,057 1,607,980 2,205,810
Expenditure on: 5
Raising Funds 169,917 913 170,830 134,812
Charitable Activities 1,310,495 55,434 1,365,929 1,609,280
Total Expenditure 1,480,412 56,347 1,536,759 1,744,092
Net Income for the 103,511 (32,290) 71,221 461,718
period
Net Movement in Funds
Total Income Brought 1,144,336 32,290 1,176,626 714,908
Forward
Net Income 103,511 (32,290) 71,221 461,718
Total Fund carried 1,247,847 - 1,247,847 1,176,626
Forward

The notes form part of these financial statements

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BALANCE SHEET

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024

Notes 31 March 2024 31 March 2023
£ £
Fixed Assets 9 6,653 9,950
Debtors: amounts falling due within 10 39,682 21,896
one year
Cash at bank and in hand 1,435,516 1,205,085
Total Current Assets 1,475,198 1,226,981
Creditors: amounts falling due within 11 234,005 60,305
one year
Net current assets/(liabilities) 1,241,193 1,166,676
Total assets less current liabilities 1,242,687 1,176,626
Net assets 1,247,847 1,176,626
The Funds of the charity 12
Unrestricted Funds 1,247,847 1,144,336
Restricted Funds - 32,290
Total Funds 1,247,847 1,176,626

The financial statements were approved by The Board of Trustees and authorised for issue on 02 September 2024 ............................................. and were signed on its behalf by:

............................................ Trustee

The notes form part of these financial statements

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CASH FLOW STATEMENT

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

2024 2023 2023
£ £
Cash Flow from operating activities
Net cash provided from operating activities 232,697 517,559
Interest paid - -
Net cash used in operating activities 232,697 517,559
Cash Flows from investing activities
Purchase of fxed assets (7,065) (7,670)
Gain from the disposal of fxed assets 1,220 -
Interest received 3,581 981
Net cash used in investing activities (2,264) (6,689)
Change in cash and cash equivalents in the reporting 230,431 510,870
period
Cash and cash equivalents at the start of the reporting 1,205,085 694,215
period
Cash and cash equivalents at the end of the reporting 1,435,516 1,205,085
period

The notes form part of these financial statements

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Docusign Envelope ID: 929FABF5-1A85-4214-896E-FC82F6B1D3BC

NOTES TO THE CASH FLOW STATEMENT

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

2024 2023
£ £
Net income/ (expenditure) in the period as per the statement of 71,221 461,718
operating activities
Adjustments for:
Depreciation charges 9,143 8,025
Interest paid - -
Interest received (3,581) (981)
(Increase) / Decrease in debtors (17,786) 44,650
(Decrease)/Increase in creditors 173,700 4,147
Net cash used / provided in operations 232,697
517,559

2. ANALYSIS OF CHANGES IN NET FUNDS

At 31 March Movement in At 31 March
2023 Year 2024
£ £ £
Cash at bank 1,205,085 230,431 1,435,516
Total 1,205,085 230,431 1,435,516

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Docusign Envelope ID: 929FABF5-1A85-4214-896E-FC82F6B1D3BC

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

The notes form part of these financial statements

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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2. DONATIONS AND LEGACIES Year to 31 March Year to 31 March Year to 31 March
2024 2023
£ £
Donations 355,131 158,061
Grants 1,241,847 2,046,302
Total 1,596,978 2,204,363
3. INVESTMENT INCOME Year to 31 March Year to 31 March
2024 2023
£ £
Interest Received – trading 3,581 981
4. OTHER TRADING ACTIVITIES Year to 31 March Year to 31 March
2024 2023
£ £
Sale of Merchandise 22 16

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Docusign Envelope ID: 929FABF5-1A85-4214-896E-FC82F6B1D3BC

5. DETAIL OF EXPENDITURE

Year to 31 March 2024

Raising Charitable Charitable Support Total Total
Donations Activities Costs
and Legacies
£ £ £ £
Staff costs 121,576 812,615 246,464 1,180,655
Volunteer Expenses - 1,717 - 1,717
Insurance - 270 4,713 4,983
Telephone - (465) 8,662 8,197
Postage and Stationery 76 4,306 363 4,745
Merchandise purchases 166 568 - 734
Advertising 863 36,713 2,665 40,241
Accountancy fees - - 27,897 27,897
Bank charges 2,368 (4) 1,852 4,216
Training - - - -
Consultancy - (30) 12,395 12,365
Subscriptions - 82,946 48,975 131,921
Workshops 1,652 38,475 11,874 52,001
Conferences - 27,282 - 27,282
Travel - 2,972 - 2,972
Depreciation 1,899 16,776 1,422 20,097
Other 291 6,436 868 7,595

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Docusign Envelope ID: 929FABF5-1A85-4214-896E-FC82F6B1D3BC

Total 128,891 1,030,577 377,293 1,536,759
Apportionment of Support Costs 41,491 335,352 (377,293) -
Total after apportionment of Support
Costs 170,832 1,365,929 - 1,536,759
6.
NET INCOME/(EXPENDITURE)		 Year to 31 Year to 31
March March
2024 2023
Net income/(expenditure) is stated after £ £
charging/(crediting):
Depreciation - owned assets 9,143 8,025

7. TRUSTEES' REMUNERATION AND BENEFITS

No trustee received any remuneration or expenses for the year ending 31st March 2024 (2023: £0)

8.
STAFF COSTS		 Year to 31 Year to 31 March
March 2024 2023
£ £
Wages and Salaries 1,005,767 1,181,942
Social security costs 109,456 127,333
Pension Costs 23,293 25,674
Holiday Leave Accrual 9,900 9,900
Total 1,148,416 1,344,849

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Docusign Envelope ID: 929FABF5-1A85-4214-896E-FC82F6B1D3BC

The average number of employees during the year was as follows:

Year to 31 Year to 31 Year to 31
March 2024 March 2023
25 27
Four employees received emoluments in excess of Year to 31 Year to 31 March
£60,000 (2023: 2) March 2024 2023
Pay Band
£80,000 - £90,000 1
£70,000 - £80,000 - 1
£60,000 - £70,000 3 1
9.
TANGIBLE FIXED ASSETS		 2024 2024
IT TOTAL
£ £
Cost as at 31 March 2023 37,829 37,829
Additions 7,065 7,065
Disposals (13,214) (13,214)
Cost as at 31 March 2024 31,680 31,681
Depreciation as at 31 March 2023 27,878 27,878
Charge in the year 9,143 9,143
On disposals (11,994) (11,994)
Depreciation as at 31 March 2024 25,027 25,027
Net Book Value at 31 March 2023 9,950 9,950
Net Book Value at 31 March 2024 6,653 6,654

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10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE 31 MARCH 2024 31 MARCH 2023
YEAR
£ £
Other debtors 14,709 5,752
Prepayments 24,973 16,144
Accrued income - -
Total 39,682 21,896
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE 31 MARCH 2024 31 MARCH 2023
YEAR
£ £
Trade Creditors 21,572 42,205
Social Security and Other taxes 35,222 -
Other creditors - -
Accruals 21,349 18,100
Deferred Income 155,862 -
Total 234,005 60,305

12. NET MOVEMENT IN FUNDS

Balance at Incoming
Resources		 Incoming
Resources		 Net Balance as
31 March
Resources		 Expended Movement at 31
2023 in Funds March
2024
£ £ £ £ £
Unrestricted Funds
General Funds 1,144,336 1,583,923 1,480,412 103,511 1,247,847
Total Unrestricted Funds 1,144,336
1,583,923		 1,480,412 103,511 1,247,847

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Docusign Envelope ID: 929FABF5-1A85-4214-896E-FC82F6B1D3BC

Restricted Funds

Restricted Funds Restricted Funds
CEA - Forgotten Fishes and 19,685 - 19,685 (19,685) -
Laying Hens
Fish funding 23/24 - HAAF - 22,555 22,555 - -
FISH Phase 2 13,294 - 13,294 (13,294) -
Judicial Review 1,502 1,502 - -
Other (689) (689) 689 -
Total Restricted Funds 32,290 24,057 56,347
(32,290)		 -
Total Funds 1,176,626 1,607,980 1,536,759 71,211 1,247,847

13. RELATED PARTY DISCLOSURES

Edwina Bowles, a trustee of the charity, is also a solicitor and a co-founder of Advocates for Animals, a law firm that the charity instructs to provide legal services. During the year, the charity paid £34,835 in fees to Advocates for Animals. This amount included disbursements incurred by Advocates for Animals on the charity’s behalf, such as court filing fees and barrister fees, as well as the firm’s own service fees.

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