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2025-03-31-accounts

Livestock Emergency Guidelines and Standards - LEGS

Charity No. 1179420

Trustees' Report and Unaudited Accounts

31 March 2025

Livestock Emergency Guidelines and Standards - LEGS Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 16
Detailed Statement of Financial Activities 17 to 18

Page 1

Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1179420

Principal Office

Vesey Farm Little Clacton Road Great Holland Frinton on Sea, Essex CO13 0EX

Trustees

The following trustees served during the year:

B. Ahmed

C. Hesse

I. Khan K.H. Sadler A. Sharif (Resigned 15 March 2025)

Accountants

Quantic Accountancy Limited

1 Second Avenue

Bluebridge Halstead Essex CO9 2SU

Objectives and Activities

In the year ending 31 March 2025, LEGS activities were as follows:

Activities undertaken to support the development of the CIO:

• The Trustees met at regular intervals (June 2024, October 2024 and January 2025) to discuss the development and management of the organisation, LEGS projects, funding options and implementation of the LEGS strategy.

Page 2

Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report

Continued coordination and technical support to the global LEGS process

The following key activities were undertaken by the LEGS Secretariat (coordination, technical support, administrative and financial support):

• The LEGS Advisory Group: The LEGS Coordinator supported the Advisory Group to the Trustees, made up of individuals from the following organisations: FAO, ICRC, Sphere India, Tufts University and ODI. The Group met by zoom in October 2024. The meeting focused on a review of the draft Monitoring Evaluation and Learning Framework and related data collection plan and an updated current and planned activities.

• USAID/BHA project: LEGS continued to implement a two-year agreement funded by USAID/BHA for the project ‘Maximizing the New Edition of the LEGS Handbook through Enhanced Training and Dissemination’. The key activities completed under this grant were: the updating of the Core Training course materials in English, Arabic, French and Spanish, to bring them in line with the 3rd edition of the LEGS Handbook with an associated briefing webinar; updating the ‘Ten Things You Should Know About LEGS’ video; updating of the TOT course materials in English; the production of one technical brief with associated webinar; continued support to LEGS trainers and the wider community of practice; updating of the Monitoring, Evaluation and Learning Framework; continued support to the development and implementation of LEGS institutionalisation strategies in three countries; networking; and updating of the LEGS website alongside regular communications activities. Due to sweeping cuts to the USAID budget by the US government in February 2025, funding for the project was terminated on 26th February 2025, and the following two months were spent closing the project in line with USAID guidance.

• Termination of the USAID/BHA award: several activities were either not completed or undertaken due to the funding cuts. It was not possible to complete the updating of the TOT training materials which were in draft form but needed to be pilot tested before completion and translation. Other cancelled activities included a TOT course; the production of two briefing papers and associated webinars; an independent evaluation of local ownership and institutionalisation of LEGS; translation of the ‘Ten Things’ video into French and Spanish; continued support to the LEGS community of practice, awareness raising and networking activities. As part of the terms for closing the project, LEGS was able to send 1020 copies of the LEGS Handbook to several countries in Africa, Latin America and the Middle East with no charge to the recipients. Partners and the community of practice were all informed of the termination.

• LEGS Conference Attendance, Networking and Partnerships:

LEGS continued to work as a member of the Steering Group of the USAID/BHA funded SEADS Project (this was also terminated in February 2025). The development of a Joint Assessment Field Tool with SEADS, drawing on information from both LEGS and SEADS Handbooks, continued from the previous year, culminating in a joint launch webinar in October 2024 that was attended by 45 participants. > LEGS has continued to be an active member of the Humanitarian Standards Partnership (HSP), including participation in the monthly Steering Committee meetings. HSP activities have included the maintenance of the interactive handbook platform and joint HSP website; reviewing potential new members of the partnership; and finalisation of a guideline for standards revision.

LEGS continued its membership in the global Food Security Cluster (gFSC) Agriculture Working Group including participation at the annual Global Partners Meeting and contributing to an advocacy paper on emergency agriculture.

The LEGS website was substantially updated. Regular news items were disseminated via mailings to the LEGS Community of Practice, as well as in postings to the website, Twitter feed and LinkedIn account.

Page 3

Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report

Through these initiatives, LEGS enables professionals worldwide to deliver high-quality livestock-based interventions during emergencies, ensuring better preparedness and response for communities.

• The Regional Sahel Pastoral Support Project (PRAPS) of the Permanent Interstate Committee for Drought Control in the Sahel (CILSS)

A proposal approved by PRAPS and CILSS in November 2024 to undertake a post TOT evaluation across the 6 PRAPS countries and other training related activities could not proceed due to the restrictive conditions placed on the grant including LEGS having to pre-finance work.

• LEGS Awareness Raising Sessions

Core Training Courses

LEGS trainers conducted 25 LEGS core training courses (in person) for 472 participants (135 women)

LEGS Training of Trainers (TOT) Courses

• The Brooke Latin America and Caribbean Office financed a TOT course in Nicaragua for 23 participants from government institutions in Nicaragua and Honduras. The same Brooke office also financed a TOT course in Panama in January 2025 for 24 public sector officials working on disaster risk management and livestock policies across six Central American countries.

• Concern Worldwide organised two TOT courses in October 2024, the first for 18 county government livestock personnel and NGO staff in the Turkana County, and the second course for 18 county government livestock personnel and NGO staff in Marsabit County.

Public Benefit Statement

LEGS’ vision is that livestock-keepers affected by disasters can protect and rebuild sustainable livelihoods. LEGS aims to improve the quality and livelihoods impact of livestock related projects in humanitarian situations.

LEGS is based on three livelihoods objectives:

LEGS aims to achieve the following outcomes:

• Good practice guidance is widely available and applied to improve the quality of humanitarian response and increase preparedness for future crises, with benefits for both people and livestock

Page 4

Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report

• LEGS is a sustainable institution with robust and effective systems and controls, a reputation for work that is responsive and of high quality, and the capacity to build and retain its human resources and create a sustainable funding base.

These outcomes will be reviewed depending on fundraising outcomes during the financial year 2025-2026.

LEGS is global in scope and focuses on the process of identifying needs and analysing which interventions designed to support the livelihoods of affected populations are the most appropriate at specific times. LEGS recognises that climate change is resulting in more complex and unpredictable types of disaster and that on-going conflicts add a further layer of complexity to disaster risk management.

Reserves Policy

LEGS continued to build up its reserves policy during this year with unrestricted funds used to cover administrative costs and periods when there is no income. Following the termination of the USAID/BHA project, the unrestricted funds have been used to support fundraising activities and the basic administrative work needed to keep the organisation running.

Future plans of the charity for the financial year 2025-2026

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Ced Hesse

signed on 24/09/2025, 14:59:34 BST

C. Hesse Trustee 22 July 2025

Page 5

Livestock Emergency Guidelines and Standards - LEGS Independent Examiners Report

Independent Examiner's Report to the trustees of Livestock Emergency Guidelines and Standards - LEGS

I report to the trustees on my examination of the financial statements of Livestock Emergency Guidelines and Standards - LEGS for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of (FCCA) ACCA.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stuart Foster

signed on 24/09/2025, 15:17:36 BST

Stuart Foster (FCCA) ACCA

Quantic Accountancy Limited 1 Second Avenue

Bluebridge Halstead Essex CO9 2SU 22 July 2025

Page 6

Livestock Emergency Guidelines and Standards - LEGS Statement of Financial Activities

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
3
Investments
4
Other
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net expenditure
8
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2025 2025 2025 2024
£ £ £ £
24,998 254,560 279,558 546,159
1,152 - 1,152 668
75 - 75 -
26,225 254,560 280,785 546,827
13,049 264,841 277,890 503,521
6,995 - 6,995 49,173
20,044 264,841 284,885 552,694
- - - -
6,181 (10,281) (4,100) (5,867)
- - - -
6,181 (10,281) (4,100) (5,867)
6,181 (10,281) (4,100) (5,867)
50,542 45,050 95,592 101,459
56,723 34,769 91,492 95,592

Page 7

Livestock Emergency Guidelines and Standards - LEGS Balance Sheet

at 31 March 2025

Charity No. 1179420
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
14
Restricted income funds
Unrestricted funds
14
General funds
Designated funds
Reserves
14
Total funds		 2025
£
859
859
-
107,355
107,355
(16,722)
90,633
91,492
91,492
91,492
34,769
34,769
31,725
24,998
56,723
91,492		 2024
£
1,145
1,145
83
95,145
95,228
(781)
94,447
95,592
95,592
95,592
45,050
45,050
50,542
-
50,542
95,592

Approved by the trustees on 22 July 2025

And signed on their behalf by:

Ced Hesse

C. Hessesigned on 24/09/2025, 14:59:34 BST Trustee 22 July 2025

Page 8

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

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

Fixtures, fittings and 25% Reducing equipment

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 11

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Investments
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Grants and donations
4
Income from investments
Bank interest received
5
Other income
Compensation		 Unrestricted
£
24,998
24,998		 Unrestricted
funds
2024
£
58,147
668
58,815
9,551
15,963
25,514
33,301
33,301
33,301
17,241
50,542
Restricted
£
254,560
254,560
Unrestricted
£
1,152
1,152
Unrestricted
£
75
75		 Restricted
funds
2024
£
488,012
-
488,012
493,970
33,210
527,180
(39,168)
(39,168)
(39,168)
84,218
45,050
Total
2025
£
279,558
279,558
Total
2025
£
1,152
1,152
Total
2025
£
75
75		 Total funds
2024
£
546,159
668
546,827
503,521
49,173
552,694
(5,867)
(5,867)
(5,867)
101,459
95,592
Total
2024
£
546,159
546,159
Total
2024
£
668
668
Total
2024
£
-
-

Page 12

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

6
Expenditure on charitable activities
Expenditure on charitable
activities
Consultancy costs
Governance costs
7
Other expenditure
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets
9
Trustee remuneration and expenses
Number of trustees paid expenses
The nature of the reimbursed expenses		 Unrestricted
Restricted
£
£
13,049
264,841
13,049
264,841
Unrestricted
£
1,126
-
286
3,725
1,858
6,995
2025
£
286
2025
Number
-
Travel and subsistence.		 Total
2025
£
277,890
277,890
Total
2025
£
1,126
-
286
3,725
1,858
6,995		 Total
2024
£
503,521
503,521
Total
2024
£
8,870
21,073
178
15,989
3,063
49,173
2024
£
178
2024
Number
1

10 Staff costs

No employee received emoluments in excess of £60,000.

Page 13

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

11 Tangible fixed assets

Cost or revaluation
At 1 April 2024
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
12 Debtors
Prepayments and accrued income
13 Creditors:
amounts falling due within one year
Accruals		 2025
£
-
-
2025
£		 Fixtures,
fittings and
equipment
£
1,630
1,630
485
286
771
859
1,145		 Total
£
1,630
1,630
485
286
771
859
1,145
2024
£
83
83
2024
£
16,722 781
16,722 781

Page 14

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

14 Movement in funds

At 1 April
2024
Restricted funds:
Restricted income funds:
BHA 21
1,790
BHA 23
43,304
SEADS 23
(44)
Total
45,050
Unrestricted funds:
General funds
50,542
Designated funds:
BHA 23
-
SEADS 23
-
Total
-
Total funds
95,592
Purposes and restrictions in relation to the funds:		 Incoming
resources
(including
other
gains/losses
)
£
-
233,682
20,878
254,560
1,227
23,369
1,629
24,998
280,785		 Resources
expended
£
(1,790)
(242,217)
(20,834)
(264,841)
(20,044)
-
-
-
(284,885)		 At 31
March
2025
£
-
34,769
-
34,769
31,725
23,369
1,629
24,998
91,492
Restricted funds:
BHA 21
BHA 23
SEADS 23
Designated funds:
BHA 23
SEADS 23

15 Analysis of net assets between funds

Fixed assets
Net current assets		 Unrestricted
funds
£
859
90,633
91,492		 Total
£
859
90,633
91,492

Page 15

Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts

16 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 April
2024
£		 Cash flows
£		 At 31
March
2025
£
95,145 12,210 107,355
95,145
95,145		 12,210
12,210		 107,355
107,355

Page 16

Livestock Emergency Guidelines and Standards - LEGS Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Grants and donations
Investments
Bank interest received
Other
Compensation
Total income and endowments
Expenditure on:
Charitable activities
Consultancy costs
Total of expenditure on charitable
activities
Motor and travel costs
Travel and subsistence
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
and equipment
Bank charges
Exchange rate (gain)/loss
General insurances
Software, IT support and related
costs
Stationery and printing
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees		 Unrestricte
d funds
2025
£
24,998
24,998
1,152
1,152
75
75
26,225
13,049
13,049
13,049
1,126
1,126
-
-
286
(45)
2,223
1,045
253
105
144
4,011
1,558
300
1,858		 Restricted
funds
2025
£
254,560
254,560
-
-
-
-
254,560
264,841
264,841
264,841
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2025
£
279,558
279,558
1,152
1,152
75
75
280,785
277,890
277,890
277,890
1,126
1,126
-
-
286
(45)
2,223
1,045
253
105
144
4,011
1,558
300
1,858		 Total funds
2024
£
546,159
546,159
668
668
-
-
546,827
503,521
503,521
503,521
8,870
8,870
21,073
21,073
178
103
8,537
1,124
130
175
5,920
16,167
1,688
1,375
3,063

Page 17

Livestock Emergency Guidelines and Standards - LEGS Detailed Statement of Financial Activities

Detailed Statement of Financial Activities
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 6,995
20,044
-
6,181
6,181
-
6,181
50,542
56,723		 -
264,841
-
(10,281)
(10,281)
-
(10,281)
45,050
34,769		 6,995
284,885
-
(4,100)
(4,100)
-
(4,100)
95,592
91,492		 49,173
552,694
-
(5,867)
(5,867)
-
(5,867)
101,459
95,592

Page 18 

Signatures' technical details

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24/09/2025, 14:59:34 BST

Fingerprint

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stuart@quantic-ac.co.uk

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Event log

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Summary

Summary
Envelope's ID: 8en3mbhd
Document's hash: 378d46455a8f60fe0a3faa20cc722ac2e930ca5c19321d4ed44b5ac82b6afd12
Final stamp: 24/09/2025, 15:17:37 BST

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