## **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:**
- Implementation of the five-year strategic plan (2021-2026) continued with an internal mid-term review of progress being undertaken.
- The process of identification and recruitment of additional trustees continued from the previous year. One trustee was recruited.
• 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.
- Organisational policies were reviewed and updated as necessary.
- A4ID pro bono lawyers were used to produce a Social Media Policy in May 2024.
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**
- LEGS conducted half day/short awareness raising sessions for:
- Community World Service Asia (CWSA) in June 2024
- FAO Ukraine and partners in July 2024
- Ukraine Food Security and Livelihoods Cluster – Agriculture Technical Working Group (August 2024)
- The Cambodia Annual Humanitarian Response Forum in August 2024
- World Organisation for Animal Health (WOAH) Africa regional training forum (September 2024)
- The European Civil Protection and Humanitarian Aid Operations (ECHO), one in September 2024 for Europe based staff and a second in October 2024 for Asia based staff.
## **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:
- Providing immediate benefits to crisis-affected communities
- Protecting the livestock-related assets of crisis-affected communities
- Assisting crisis-affected communities to re-build key assets
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
- Global trends and the changing nature of crises are monitored and inform LEGS plans and resources
- Greater local ownership, institutionalisation of and demand for the LEGS approach at country and local level, as well as globally
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**
- The Secretariat is focused on finding donors to support the activities that had been planned for the USAID/BHA project, and new activities moving forwards.
- Continued coordination of the Livestock Emergency Guidelines and Standards (LEGS) but on a minimal budget
- Continuing implementation of the organisational strategic plan
## **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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
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**
- 1 **Accounting policies**
## **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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
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.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
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
```
## **`Signatures`**
## **`hesseced@gmail.com`**
```
24/09/2025, 14:59:34 BST
```
## **`Fingerprint`**
```
7cec7f01e3ff4a7410dacba6492ba2fd12ef59bd
```
## **`stuart@quantic-ac.co.uk`**
```
24/09/2025, 15:17:36 BST
```
## **`Fingerprint`**
```
63070cdb99a12653a323e387c501af6278a7177c
```
## **`Event log`**
```
10.50.11.13324/09/2025, 09:58:11 BST
Signing request created.
System24/09/2025, 09:58:13 BST
Notification sent to hesseced@gmail.com.
System24/09/2025, 14:56:21 BST
Signing page opened by signee hesseced@gmail.com.
System24/09/2025, 14:59:34 BST
Signee hesseced@gmail.com signed document.
System24/09/2025, 14:59:37 BST
Notification sent to stuart@quantic-ac.co.uk.
System24/09/2025, 15:16:59 BST
Signing page opened by signee stuart@quantic-ac.co.uk.
System24/09/2025, 15:17:36 BST
Signee stuart@quantic-ac.co.uk signed document.
System24/09/2025, 15:17:36 BST
Signing process completed.
```
## **`Summary`**
|**`Summary`**||
|---|---|
|**`Envelope's ID:`**|`8en3mbhd`|
|**`Document's hash:`**|`378d46455a8f60fe0a3faa20cc722ac2e930ca5c19321d4ed44b5ac82b6afd12`|
|**`Final stamp:`**|`24/09/2025, 15:17:37 BST`|
**----- Start of picture text -----**
Verification QR Code
**----- End of picture text -----**