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2025-03-31-accounts

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The Humane League UK Annual Return, Accounts and TAR for the Year Ending 31st March 2025

Registered Charity Number: 1177926 Registered Company Number: CE013779

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REFERENCE AND ADMINISTRATIVE DETAILS 3
SUMMARY 4
A word from our Managing Director 4
Our impact in numbers 5
Taking the Government to court 5
Fighting for chickens 6
Moving towards a cage-free future 7
Fighting for fshes 8
Speaking up for animals together 9
Volunteer power 9
Our priorities 10
Building a stronger THL UK 11
TRUSTEE’S ANNUAL REPORT 12
Governance 12
Objectives and Activities 12
Statement of the Trustees Responsibilities 15
REPORT OF THE INDEPENDENT AUDITORS 16
STATEMENT OF FINANCIAL ACTIVITIES 20
BALANCE SHEET 21
CASH FLOW STATEMENT 22
ANALYSIS OF NET DEBT FOR THE YEAR ENDED 31 MARCH 2025 23
NOTES TO THE FINANCIAL STATEMENTS 24

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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:

Benjamin Wickham (Chair) (appointed 12[th] August 2022)

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

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

Lynn Percival (appointed 21st February 2024)

James Özden (appointed 21st February 2024)

Rizlane Baladi (appointed 10th May 2021, resigned 1st July 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:

Price Bailey LLP, Tennyson House Cambridge Business Park Cambridge CB4 0WZ

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 2025.

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.

A word from our Managing Director

Being in court last October for our judicial review appeal hearing is something I’ll never forget. Years of work had built up to it. So it was a moving moment as our lawyers from Advocates for Animals stood up to clearly, calmly, compellingly make the case that raising cruelly-bred Frankenchickens is illegal. We’re a small charity, with fewer than 30 staff, but, right then, we were toe-to-toe with the UK Government, fighting for better lives for billions of sensitive, intelligent animals.

Ultimately, we didn’t get the outcome we had hoped for, with the judges rejecting our appeal. However, their ruling in favour of our main argument - on the meaning of the law - was a breakthrough and opens up huge opportunities for future legal actions against industry to challenge their use of fast-growing breeds.

It’s a testament to our small but mighty team that, in a year where we took on one of the biggest legal battles for animals in history, we achieved so much else too. The dominoes continued to fall this year, with the majority of UK supermarkets now committed to giving their chickens more space. As a result, the UK chicken industry is now undergoing major changes to meet these commitments and hundreds of millions of chickens will breathe a little easier as a result. Our near-decade of campaigning to end cages for hens has also continued to pay off, with 4 in 5 UK hens now free from cruel cages - and we’ve moved even closer to winning important legal protections for farmed fishes.

The secret, of course, is that we’re not all that small. This year’s successes have come about because of the kindness and enthusiasm of hundreds of volunteers, thousands of donors, and tens of thousands of supporters. You are one of those people, so thank you for being here with us, and I hope you enjoy these pages packed full of achievements for animals.

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For the animals,

Sean Gifford Managing Director, The Humane League UK

Our impact in numbers

Our impact in 2024-25:

Taking the Government to court

On 23rd October 2024, dozens of THL UK staff, volunteers, and supporters gathered outside the High Court in London. Inside, lawyers from Advocates for Animals were preparing for the start of our judicial review appeal hearing, the culmination of over four years of work.

Over the two days of the hearing, the judges heard our arguments that fast-growing chickens, or ‘Frankenchickens’, are illegal under current animal welfare laws. The significance of our case was lost on nobody in the room - 1 billion Frankenchickens are raised in the UK each year, representing about 95% of all animals raised. These breeds grow so big, so fast, that many birds can barely walk under the weight of their own bodies, and live in excruciating pain.

This was one of the most important legal cases for animals in history, playing out in real time.

Nervous weeks of waiting followed. Our hope going into the appeal was that the judges might order Defra to update the current Code of Practice for raising chickens for meat, or create a new one entirely that was in alignment with the law (which we feel clearly prohibits the use of fast-growing breeds of chickens). Unfortunately, the judges didn’t do that, and rejected our appeal. However, in a huge victory, they ruled in favour of our main argument - that the law says that animals should not be kept in the UK if it means they will suffer because of how they have been bred.

While we technically lost the case, this ruling represents a legal breakthrough for animals because it finally gives clarity to the meaning of key aspects of the law. The Court of Appeal’s interpretation can now be used as the basis for future legal actions against industry to challenge their use of fast-growing breeds.

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Simply put, this was one of the biggest moments in THL UK’s history, and a huge moment for animals. The case attracted coverage from major media outlets, including the BBC, putting the issue of Frankenchickens in front of millions of new people. And, with the ruling in favour of our main argument, we can now explore bringing private prosecutions against mega-farms that use Frankenchickens. This was only made possible by thousands of generous donations from our supporters, who have backed us all the way on this long journey.

We are now another huge step towards ending the cruel use of fast-growing chickens in the UK. Watch this space.

Fighting for chickens

We began the 2024-25 year with some serious momentum. In the previous year, Co-op, Lidl, and Morrisons committed to giving their chickens more space - huge victories which are set to improve the lives of approximately 126 million chickens each year when fully implemented.

It didn’t take long before some more seismic wins.

The UK’s largest supermarket, Tesco, committed to giving their chickens more space in June 2024, with Aldi following suit shortly after. These two commitments, when implemented, will mean a further 240 million chickens can breathe easier each year. These latest victories highlight a strong domino effect from our campaigns, with the majority of UK supermarkets now committed to meeting the space requirement of the Better Chicken Commitment (BCC) and a huge shift towards more space underway in the UK chicken sector. While the 20% increase in space provided by these commitments will not solve the deep-seated issues of intensive chicken farming, these changes mean chickens can act out more of their natural behaviours, reducing stress and improving welfare.

Holding companies accountable

It’s essential that companies follow through on their commitments, so that animals can benefit. This year, our Corporate Relations team continued to do the important work of ensuring companies are reporting progress and on track to meet their promises. Over the year, 25 companies reported progress on the BCC, 12 of which reported for the first time, including OCS Group, Aramark, and Pizza Express.

Despite the growing shift towards better chicken welfare, in November 2024 KFC announced it would not meet its 2026 BCC commitment deadline. We acted fast, generating widespread media coverage, organising protests outside KFC HQ and stores across the country, and mobilising thousands of supporters to contact KFC bosses. This public pressure has already helped to move forward discussions with KFC, but we will continue to escalate until bosses do the right thing.

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Bold campaigns to keep the pressure on supermarkets

Commitments to give chickens more space are important stepping stones, but not enough. This year, we have continued to push for supermarkets to sign up to the BCC in full - a key step towards ending the cruel use of fast-growing Frankenchickens in the UK. Relive two of our biggest campaign moments from last year below…

In May 2024, THL UK staff, volunteers and supporters disrupted Co-op’s AGM in protest over their continued use of Frankenchickens, despite a vote by Co-op members in 2023 to end the practice. A 40-strong group of protestors were present outside the venue, while a small group entered the event and stormed the stage. The protest was covered by BBC News and successfully heaped pressure on Co-op’s leadership to do the right thing on the most important day of the year for the company.

In September, we launched a ‘Lidl Shop of Horrors’ campaign, linked to Halloween. We had a striking 6ft tall Frankenchicken specially designed, which joined us for a protest outside a Lidl store in Bristol and sparked many conversations with passers-by. We also brought the campaign to Lidl’s front door, with an ad van circling Lidl HQ, a projection stunt onto Lidl store-fronts, and ‘shop of horror’ floor stickers outside HQ.

Moving towards a cage-free future

With many corporate cage-free commitment deadlines looming at the end of 2025, the 2024-25 year was hugely important for ensuring that the direction of cage-free progress in the UK continued on a strong trajectory. Every fulfilled commitment means more hens out of dark, cramped cages where they have just the space of an A4 sheet of paper to stand.

Our Corporate Relations team worked hard to engage with companies with cage-free commitments, playing a crucial role in ensuring they are on track to meet them. This engagement has borne fruit, with Aldi UK fulfilling its cage-free commitment for shell eggs a year ahead of schedule and Lidl reaffirming their full transition to cage-free eggs by the end of 2025. Asda, after further engagement, confirmed plans to meet their commitment by January 2026.

With a large market share of the overall egg market, it is essential that supermarkets follow through on their commitments. So, our team engaged closely with Iceland, a laggard which was reporting just 29% cage-free eggs in 2024. This work ultimately led to the launch of a major campaign in April 2025 for Iceland to re-instate their commitment (which has since succeeded, sparing thousands of hens from cages).

In tandem with our corporate commitment work, we have also continued our push for a cages ban in law. The year got off to a great start, with the Scottish Government launching a consultation on ending cages for hens, which we mobilised supporters to respond to. Then, with a summer general election called, our volunteers and supporters contacted thousands of prospective parliamentary candidates, calling on them to support a ban on cages for hens.

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Since then, we have kept the pressure up on the new Labour Government, with supporters inundating Steve Reed (Secretary of State for Environment, Food and Rural Affairs) with emails calling for a ban on cages. Our Public Affairs Lead, Georgie Hancock, attended the Labour Party Conference and shared concerns with the Labour Animal Welfare Society (LAWS) that the Labour manifesto made no commitments to improve farmed animal welfare. Farmed animals are now a top priority for LAWS, with a ban on cages for laying hens one of their core asks.

In March, Georgie participated in a ministerial roundtable hosted by Baroness Hayman (Minister for Animal Welfare) alongside other leading animal welfare charities. Following the roundtable, a coalition of NGOs - including THL UK - submitted a joint response, outlining our shared welfare priorities and reinforcing key asks made during the session. This submission is intended to inform the UK Government’s forthcoming Animal Welfare Strategy.

Fighting for fishes

Alongside Animal Equality UK and The Animal Law Foundation, The Humane League UK held a parliamentary reception in the Scottish Parliament in January 2025 to shine a light on the injustice that farmed fishes face. Despite their sentience being long recognised, farmed fishes are not being given equal legal protections to land animals, and THL UK is campaigning for species-specific legislation to be introduced to require farmed fishes to be stunned prior to their slaughter.

It was incredible to bring together industry representatives, Scottish parliamentarians, and animal protection organisations to show that across sectors there is agreement that fishes matter and deserve to be protected to the same extent as land-based farmed animals. As an outcome, the Scottish Government’s Chief Veterinary Advisor, Andrew Voas, agreed to formally consult THL UK and our coalition partners on the official slaughter guidance (now published). This guidance represents an important milestone toward improved welfare standards in Scotland, although binding legislation remains our ultimate aim.

Growing support for fishes from Parliamentarians

This year, 21 Parliamentarians across Westminster and the Scottish Parliament publicly backed improving fish welfare, highlighting the growing wave of support for our campaign. Many of them tabled parliamentary questions challenging the Government:

Monica Lennon MSP: “To ask the Scottish Government whether it will provide an update on its work to develop legislation on the welfare of farmed fish.”

Neil Duncan-Jordan MP: “What steps [are the Secretary of State for Environment, Food and Rural Affairs] taking to ensure oversight of the welfare of trout on farms in England?”

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Speaking up for animals together

This year, many well-known faces got behind our fight for a kinder world for animals, helping to amplify our message at key moments. Naturalist and TV presenter Chris Packham once again voiced his support for our supermarket campaign, giving some incredible radio interviews ahead of our Co-op AGM disruption, as well as recording a video message directly to Co-op bosses. During the build-up to our historic judicial review hearing, celebs including Miranda Hart, Lucy Watson, Marc Abraham, and Hugh Fearnley-Whittingstall shared their support by recording themselves chanting ‘justice for chickens!’. And, on the day of the hearing itself, we were supported by TV presenter Kirsty Gallacher, and were also extremely touched to be joined by Qian, the widow of Benjamin Zephaniah, the writer and poet who was a keen supporter of our work for animals.

We are so grateful to musician Moby, a long-time animal rights champion who pledged a portion of the proceeds from his European tour to THL UK and several other animal charities. Moby also kindly invited us to have a presence at his concerts in the UK, where we were able to run a THL UK stall and spread the message about our fight against the abuse of animals raised for food.

Volunteer power

Week in, week out, our network of over 200 volunteers has shown up for animals this year, helping to hold companies accountable, petition MPs, and win the support of members of the public for our campaigns.

Co-op campaigning

In May 2024, our volunteers showed up in force outside Co-op’s AGM, joining a 40-strong group of demonstrators demanding an end to Frankenchickens. Inside the venue, one volunteer was part of a small group who made it onto the stage, disrupting the event and winning significant media attention for our campaign.

Volunteers also applied pressure by organising protests outside Co-op stores across the country, including a first of its kind social-cycling-leafleting event in Bristol to raise the issue of Frankenchickens among the public and bond the volunteer community together.

"I know I say it a lot, but being part of this community has been so empowering and I finally feel like I have a place to really be myself." - THL UK volunteer

Volunteer stats

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Our priorities

Our strategic 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. We are now in the second year of our three-year priorities cycle from 2024-27. 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:

Building a stronger THL UK

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 being an organisation where the wellbeing and inclusion of our staff, volunteers, and supporters is a priority.

This year, in addition to piloting the four-day work week (see more below), we ran wellbeing sessions for staff throughout the year, and offered access to several platforms to support wellbeing including Spill, which offers therapy sessions. As part of our commitment to diversity, equity, and inclusion (DEI) we held regular sessions where staff learned about and discussed a DEI-related topic, with space to discuss and recommend ways THL UK could improve and take forward tangible action. As part of this we’ve introduced a specific Neuroinclusion policy.

Four-day work week piloted

In July 2024, we embarked on a 12-month pilot of a four-day work week at full-time pay. In line with the multitude of studies on the four-day week, as of March 2025, the results of the pilot showed a positive impact on wellbeing, performance, and job satisfaction:

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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 23 full-time, and 4 part-time members of staff (26 full-time equivalent).

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 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

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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.

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. Reliance on The Humane League in the United States. 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, including investment in a fit-for-purpose CRM.

  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.

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 £1.74m (2024: £1.61m) of which £1.53m was received as unrestricted donations and grants.

Expenditure

Total expenditure during the year was £1.68m (2024: £1.54m), the majority of which was from unrestricted sources. Restricted expenditure was £0.21m (2024: £0.56m). £1.51m was spent on charitable activities, with the remainder (£0.17m) spent on raising funds.

Reserves

Total reserves at the end of the financial year stood at £1.31m (2024: £1.25m). With a small overspend on restricted funds of £802, unrestricted reserves increased during the year from £1,247,847 to £1,309,751. 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 Charities Act 2011. 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 2025 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.

Other information

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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 id 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 Charities Act 2011

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 Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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.

Williams & Co Epsom LLP - Chartered Accountants, 8-10 South Street, Epsom, Surrey. KT18 7PF.

19 August 2025 Date: .............................................

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STATEMENT OF FINANCIAL ACTIVITIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

The notes on pages 24-35 form part of these financial statements

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BALANCE SHEET

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025

The financial statements were approved by The Board of Trustees and authorised for issue on

19 August 2025 ............................................. and were signed on its behalf by:

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

The notes on pages 24-35 form part of these financial statements

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CASH FLOW STATEMENT

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

The notes form part of these financial statements

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Docusign Envelope ID: DE653C20-7224-4A56-8B8E-DE3B8A38E3FB

ANALYSIS OF NET DEBT FOR THE YEAR ENDED 31 MARCH 2025

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Docusign Envelope ID: DE653C20-7224-4A56-8B8E-DE3B8A38E3FB

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

1.1 Basis of preparing the financial statements

The financial statements have been prepared in accordance with the relevant version of the 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention. The Charity is a public benefit entity under FRS 102.

The financial statements are prepared in sterling and rounded to the nearest £.

1.2 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.

Voluntary income is received by the way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.

Income from investments are included when receivable.

Grants are recognised in full in the Statement of Financial Activities in the year which they are receivable.

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Docusign Envelope ID: DE653C20-7224-4A56-8B8E-DE3B8A38E3FB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (continued)

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings:

Expenditure on charitable activities comprises of the costs incurred by the charity in the delivery of its activities and services for its beneficiaries, activities undertaken to further the purpose of the charity and their associated support costs.

Expenditure on raising funds comprises of the costs incurred by the charity in seeking donations and grants.

1.4 Tangible fixed assets and depreciation

Assets which are intended to be of ongoing use to the Charity in carrying out its activities are capitalised as fixed assets. All purchased fixed assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Computer equipment - 33% straight-line

1.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.

Prepayments are valued at the amount prepaid net of any discounts due. Accrued income is included at the best estimate of the amounts receivable at the balance sheet date.

1.6 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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Docusign Envelope ID: DE653C20-7224-4A56-8B8E-DE3B8A38E3FB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (continued)

1.7 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

1.8 Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable incorporated organisation for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.9 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.10 Pension costs and other post-retirement benefits

The Charity provides a defined contribution pension scheme, whereby the charity and its staff each fund the scheme, managed by a third party provider, the assets of which are held by the provider separately from the assets of the charity. The pension charge in the financial statements represents the amounts payable by the charity to the fund in respect of the period.

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Docusign Envelope ID: DE653C20-7224-4A56-8B8E-DE3B8A38E3FB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (continued)

1.11 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Fixed assets are recorded at depreciated historical cost.

1.12 Critical accounting estimates

There are no significant judgements or critical accounting estimates which have been used in the preparation of these financial statements.

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Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM 2. DONATIONS AND LEGACIES Total Funds 2024 Funds Funds 2025 Funds 2025 Funds 3)24 Fund8 DcfjatKJns Grants 449,555 1,0￿),786 12,498 462.053 197.825 1.278,591 349.631 1.223.290 22,557 351,131 1.245.847 Tot•1 210 323 1 740 644 1 572 921 3. INVESTMENT INCOME 2024 Intar•8t r8cofv*1 4. OTHER TRADIMG ACTivmES Unr•8tr1et•d 2024 2025 march￿1 25 28

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM 5. DEfAIL OF EXPENorruRE rn￿ng Ch*ltabl• Support Gov•m•ne• Costs 2025 Total 2025 2025 21r25 &alf wsts Volunt88r •xp8ns88 Insurance T•1•p￿n8 Postage stalknr Merchandise purchases Athrti%rtg Accountancy lees Bank tha￿3 TrainrwJ CA)nsurtar• Subscriptions Wc¥kshq)s confe￿r￿SS Trav 141.444 13 815.867 284￿16 1.241,827 1078 &595 601 1.849 4.578 95 13.440 3.071 22.611 2.117 5.116 163,595 34,565 32.487 20.738 1.412 1201 19.991 27,051 168 9,782 214701 54,422 3&807 1,250 37,845 4304 {225) 1979 1,989 16,541 1,197 2,707 Pl￿rt on th"SFthal of fixth1 &88•ts 12251 8216 Totsl 174963 1.081J94 421242 4445 1.681044 426.687 1422.2421 (4.4451 apportlonm•nt 174.963 1.508.1￿1 1.683.044 Of IOW 01 £1,683.o44l2￿L4.' £1.536.7591. £211.12512024: t56.34n was rest￿t•d and £1,471.91912)24.. £1.480.4121 wa8 Lmrostrthd. 29

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM 5. DETAIL OF EXPENDrruRE Icontlnu• rmlng Chvlt•bl• fundo xtlvltbo8 2024 Support costs 2024 Tot•1 2024 121,S76 812,61 S 1.717 270 14651 246,464 1.1￿.65$ 1.717 4,983 8.197 4.745 Volunteef expen Insurancè T818pfK)no Postage aThl staiKfflery me￿ha[KIl$e pur¢h•ses èrtising AccountatKy1•os Bank charges Tr8iniro Consullaicy Subscryons Wcrfkshops Confere￿$ Tfav81 Dbtyeciat 4.713 76 36.713 40241 27097 4216 11305 131,921 51001 27282 1972 a).095 9.143 7A95 27.897 1,852 12,395 48,975 11.874 141 38,475 2.972 16.776 1.420 9,143 Totsl 128.891 1.030.5T7 377291 1536.759 Iportlonmwrt ol support ¢o¥ts 41,491 13T/2911 170382 1 366 3n Th• ￿ar rèstat•m•nt rnl&tos to a r•8lcxaiTh b8troon C￿ with*i d•tsJ"l ol axw￿￿•. 30

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM MET INCOMmExPEND￿URE￿ 2025 2024 t Ir￿01{8xp8ndIluroI is stated after ¢h8rg D•pr￿latiOn Indepetent I 9.143 3.fy)0 4,140 7. ThUSTEES' REMUNEAATh)N AND BENEFITS Three tsustees weffj rombJr8ed expensos relaltrwJ to trabl & SLthlslwth h) the ended 31 March 2025 of £19312024". £nl). The Chanty ¢￿￿YerS that key mar￿9￿1 Pers￿￿1 ￿)M￿ls08 the Managng DIt￿tor. Empw bengfits d key mana9gment Pgrsrxrnl Chanty trAxl £98.67812024: ts4.827). 8. STAFF COSTS 2025 24 Wages and salarlos &tial security costs PgnsK)n costs Holbyay ltrave accn 1,095,4163 120,474 1,CQ5.767 109.456 23.293 9.900 416 Tho nwnber of empknse08 dwwwJ lh8 was 26 {2024.' 251. Employ••8 Who￿ emolum•nts •X¢¢￿1•d £60,000 por 4nnum: 2025 2024 £80,CQO. £89,999 £60,C￿. £69.999 31

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM TANGIBLE FIXED ASSETS TOTAL Co8t Al start ol pertod A(hjrtK￿S Dispos* 31.6 31,680 2.098 11.3291 11,3291 At •nd of p•rlod 449 449 Al start ol period Ch8rgè fix ￿ PWK¥J On dlsposals 25,027 5,304 11,3291 25.027 11,Y291 At of ￿rIOd 29.IM>2 N8t book valu8 at th• stArt ol thè p8riCA 10. DEBTORS: AMOUNTS FALUNG DUE wmiiN ONE YEAR 2024 14.709 24.973 Prepa￿lents 4.922 32

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM 1 I. CREDThORS: AMOUF￿s FAWNG DUE wrrHIN ONE YEAR 2W25 2024 Trade credit￿$ SC¢1￿ s8cunty and crth8r t&K•S Other ruals Dèf8rr8d incom8 11,133 21,572 ,4TT 4.745 21,349 1 SS,862 S.(￿1 11 DEFERRED INCOME 2ty25 2024 At 1 April 2024 Amount d818fr&l in s 1 $5,862 1 S5,882 {155.8621 At 31 Maff¢h 202S 33

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM 13. STATEMENT OF FUNDS Balance at 31 Unreotrlct•d Fundo Generd Furnls 1.247.847 1.534.625 11.471,9191 18021 1.309.751 T¢)tal UMe8trlcl•d Fund8 1247 847 1 $34 625 751 R•8trlct•d Funds Reslricted Furxliro . F￿he$ 24r25 RèstsirtÉd FUr￿lr￿￿ . BftMk8rs Restlicl￿￿ FuThJirKJ - Fishes 23124 Restricted FurKliro . Reviow 15,(th1 {19),7951 11,7241 153,ethl 1x1.704 1.162 53.457 91 149 Total Fund• 1.247,847 1.744.948 1.683,044 I JOg.751 Bthne• at B•l•Tre• at 31 1 ¥rll 2023 hKom• Expendllwe Trm8fers March 2024 Unrn4trl¢t•d Fund• GenerJ Fu￿$ 1,144.336 1,583.W23 11,480,412) 1247,847 Total Unf•8trld•d Funds 1144336 1563023 R•#tr1ct•d Fund• R-CEA Forgotten Fishes & Lasry'rJ H8ns R8stsict8d Fu￿1ry . Fish8s 23r24 FISH Phase 2 Rèstsicied . JLblal R8vknw 19.6&5 119,6851 122,5551 113,2941 {1.￿2) 13294 1.502 Totsl Fund$ 1 178626 1 608669 R••trlct•d Fund 0•ocrfplkn. n•tur• and pury>o8• of fund Furkying ICK activibes relah'rvJ lo the Impro¥w￿nI ol Irarè d fami8d fish8S FuThJing Icrf actiwb8s to lh• improvwnant c4 Irwe d br(Nkn chr￿$ FuThaing actMli8s S￿￿alty rnlalmg to improv8m8nt ol 7hKare ol larmed fIS￿s, camed (Ner Irom pyevws ypar wth luTrJer missK)n as a T•￿11 of r￿0 to rth3uthiènt ol now member of staff Restsirted . JLthial R8vbw Fundry lor aetNil*s MIall￿ to c￿[ luthdal Rgstrieied Furnlirq . 24r25 Restrict￿ FuThlry . Broibers Restsirt￿l Fu￿1r4 . Fi¥￿ 2V24 34

Docusign Envelope ID." DE653C20-72244A5fA88E-DE3B8A38E3FB HUMANE LEAGUE UNITED KINGDOM 14. NET ASSEfs BY FUND Unrestricted nds Restricted Total fund5 funds 2025 2025 Tangible fixed assets Debtors Cash CreditC￿$ falling due in less than one year 3.447 5.267 1.445.103 I144.￿) 3.447 5.267 1.445.103 1144.0661 1.309.751 1309.751 Unrestricted nds Restricted Total funds funds 2024 2024 Tangible fixed assets Debtors Cash Credittxs falling due in le58 than ¢)ne year 6,653 39,683 1.435.516 1234.(X)51 6,653 39,683 1,435.516 1234.0051 1.247.847 1.247.847 15. RELATED PARTY DISCLOSURES There are no other ielated party transaclK)ns12024". £34.835). 35