Registered numb9r: 11994746 Charity number: 1190232 CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW CONTENTS Pages Refer•nc• and Admlnlslratlv• D•lalls of thè Charlty, Its Trustees and Advlsers Trustees. Report Indèpendent Examln•Vs Rèport Stslement of Flnanclal Actlvltle8 Balance Sheet Notes to the Flnanclal Statsments 10-19
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW REFERENCE AND ADMINISTRATIVE DETAJLS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 31 AUGUST 2024 Trustees Mr H Canwell Dr R wle, Chair Company reglstered number 11994746 Charlty reglstered number 11232 Reglstered offlce Fitzroy House Crown Street Ipswich Suffolk IP13LG Webslte www.animalrightslaw.org Independent Examlner ScnJtton Bland Limited Chartered Accountants Fitzroy House Crown Street Ipswich Suffolk IP13LG Page 1
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW TRUSTEES. REPORT FOR THE PERIOD ENDED 31 AUGUST 2024 The Trust8es present their annual report log8ther wth the financial sta18m8nts of the Charity lthe"Charill' or the 'Charitable Company'} for the period ended 31 Augusi 2024. The Annual ReF)0rt serves th8 purpos8s of both a Trusl8es' Report and a Directors. Report under company law. The Trustees confirm that th6 Annual Report and flnancial statements of the Charitable Company comply with the currenl stalulory requirements, ihe requirements of the Charitable Company's governing documenl and the provisions of ihe Statement of Recommended Practice {SORPI applicAble ID cttarilies preparing their accounts in accordance with the Financial Reporbng Stsndard applicable in the UK and Republic of Ireland {FRS102} {8ffectiV8 1 January 2019). Since the Charty qualifies as small under section 382 of the Companies Act 21)06, the Strategic Report requlred of medium and large companies under the Companies Act 2006 Isiralegic Report and Directors. Reporti Regulations 2013 has been omitted. Objectlves and actlvltle$ a. Pollcles and objectlves The purposes of the Charity are to advance education of the publbc in the subjecl of animal rights law. In setting objectbves and planning for activtlbes, the Trustees have given due consideration to general guidance published by the Charity Cornmission relating lo public b8neflt, including the guidance 'Publlc benefrt.. running a charity IPB21'. b. Actlvllles undertaken to achleve oblectlves The Chadty provides lectures, workshops, urSes, conferences and other educational events In the subject of animal rfghls law. It also carries out and promotes academlc research In the subject of animal rights law and publishes Ihe useful results. Achlevements and perforn)an¢e . Maln achlevements of the Charfty The main achievements of the Centre this year have been lo launch an Annual Lecture programme, lo expand the annual (now bienniall Conference to over one hundred delegates, and lo expand the Law Lecturers, Workshops as part of our objective of 100 anlmal rights law courses In 5 years. In addrlion we have expanded our Visf(ors Programme lo include toth Visiting Researchers IPhD students) and Visiting Fellows (experienced posl-docs and leclurersl. Llquldlty and reser¥es . Golng concern After making appropriate enquides. the Trustees have a reasonable expectstion that the Charfty has adequate resources lo continue in operational existence fof the foreseeable future. For this reason, they continue lo adopt the going concem basis In pparing the financial statements. Further details regarding the adopOn of the going concem basis can be found in the accounting wlicies. Page 2
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW TRUSTEES. REPORT {CONTINUED) FOR THE PERIOD ENDED 31 AUGUST 2024 b. Rgservo$ pollcy The cash res8rvès of the Charity are held with thè Co-operative Bank Plc. The Trustees sh lo ensure suffici8nt funds are held lo enab18 th8 Charily lo carry out ils activities on a day lo day basis, and to conlinLJ8 lo expand the teaching of animal rights law. . Flnanclal revlgw The Charity has conlnu8d lo enjoy the support of existing donors, and attract new donors, so the funding base of the Cenlre is sound_ As usual, most spending is approved only after commilmenl or receipt of donor funds, so the Centre can manage changes in donations. The Charity conlinu8S to expand rts fundralsing activities to broaden and slrengthen its donor base. Structure. governance and management a. Constitullon Cambridge Centre for Animal Rights Law is registered as a charitable company limi18d by guarantee and was set up under Memorandum and Articles of Assocation. The Company was Sncorporaled on 14 May 2019, subsequently gainlng charitable status on 2 July 2020. b. Melhods of appolntment or electlon of Trustees The management of the Charity is the reswnsibilty of the Trustees who ar8 elected and Cople under the temis of the governing documents. Trustees are selected by personal invftation to experienced people with an nteresl in the field. Page 3
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW TRUSTEES. REPORT {CONTINUED) FOR THE PERIOD ENDED 31 AUGUST 2024 Statgm8nt of Trusteos, rosponslbilltl•$ The Trusl8es (who are also th8 directors of the Charity for the purposes of company lawl am responslble for preparing th8 Trustees. Report and the financial stalem8nts in accordance with appliGgble law and United Kingdom Accounting Standards {United Kingdom Gen8rally Accepted Accounting Practice}. Company law requires the Trustees to prepare financial stalem8nts for each financial . Und8r company law, the Trustees musl not approve the financial stalem8nls unless Ihey are satisfied that they givo a true and fair view of the slate of affairs of the Charity and of ils incoming resources and applicalion ol resourc8s, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required lo.. selecl suitable accounting policies and then apply them consistently, observe Ihe methods and prinaples of the Charities SORP IFRS 1021-, make judgments and accounts.ng estimates that are reasonable and pwdent,. and prepare the financial $tal8ments on the going eoncem basis unless it is inappropriale lo prosume Ihal the Charity will ntinue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to and explain the Charilrfs Iransactions and disclose wtth reasonable accuracy al any time the financial position ol the Charity and enable them lo ensure that Ihe financial statements comply with Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence lor taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by.. Dr R Wylie (Chair of Tfusteesl Dale.. 22 May 2025 Page 4
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 AUGUST 2024 Independent Examlnevs Report to the Trustees of Cambrldge Centre for Anlmal Rlghts Law I'the Charlty.) I report to the Charitys Trustees on my examination of the financial stslements of the Charity for the peri ended 31 August 2024. This rewrt is made solely to the Charity's Trtsstees. as a b¢xly. in accordance section 145 of the Charities Act 2011. My Wofk has been undertaken so that I might slate lo the Charity's Trustees those matters l am required lo stale lo them in this report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibilty lo anyone other than the Charity and the Charws Trustees as a body, for my work. for this report, or for the opinions I have f0Md. Responsibilities and Basis of Report As the Trustees of the Chartty land rts Direclors for the purposes of company lawl you are responslble for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 I'the 20C6 AcV}. HavirKJ satisfied myself that the financial statements of the Charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the Chariws financial statements carried out under section 145 of the Charities Act 2011 Ilhe 2011 Act'}. In Carn9 out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. An independent èxamination does not invdve gathering all the evidence that would be required in an audit and eonsequenuy doès not cover all the rnatters that an auditor considers in giving their opinion on the financial slatements. The planning and conduel of an audit goes beyond the limited assurance that an independent èxarninalion can provide. Consequenuy l express no opinion as to whether the financial statements present a 'true and fair. view and rny rèport is limited lo thos6 specific matters set out in the Independent Examiner's Statemènt. Indondont ExarniTrerfs Staternent I have completed rny examination. I confirm that no matters have o)m6 to my attention in connection with the èxaminatKin giving me cause to b8liéve'. accounting records wer8 not kèpt in rèspect of the Charity as required by section 386 of thè 2006 A¢ or Ihe financlal statements do not accord wth those records.. or the financial stslements do not comply Mlh the accoUnng requlrements of section 396 of the 2006 Acl other than any requirement that the financlal statements give a 'true and fair, view which Is not a matter considered as part of an Independent examlnalion., or the financial statements have not been prepared in accordance the methods and principles of the Statement of Recommended Practice for aecounting and reporbng by charities applieable lo charities preparing their accounts in accordance with thè Financial Reporbng Standard applicable in the UK and Republic of Ireland (FRS 1021. Page 5
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE PERIOD ENDED 31 AUGUST 2024 I have no concerns and have come across no other mattels in cOnneOn vlth the examinaOn to which attention should be drawn In this report In order lo enable a proper understanding of the accounts to be reached. Signed.. Dal&'. 23 May2025 John Perry FCA Scrutton Bland Limited (Chartered Accountsntsl Fttzroy House Crown Street Ipswich Suffolk IP13LG Page 6
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW STATEMENT OF FINANCIAL ACTfviTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 31 AUGUST 2024 Unrestricted funds 2024 Total funds 2024 Total funds 2023 Notes Incorne Irorn: Donations and legaoes Charitsble activities Other income 192,570 2,663 3,816 192,570 2,663 3,816 171,283 7.513 Total Income 199,049 199,049 178,796 Expendlture on: Charitable aclivib'es 110.626 110,626 140,980 Total expendllure 110.626 110.626 140,980 Not movomont In funds 88,423 88,423 37,816 Raconclllallon of funds: Total funds broughl forward Nel mov&menl in funds 79.395 88.423 79,395 88.423 41,579 37,816 Total funds carrl•d forward 167,818 167.818 79,395 The Statement of Financial Activities includes all gains and losses recognised in the current and prior years. The notes on pages 10 10 19 form part of these financial slalements_ Page 7
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW REGISTERED NUMBER: 11994746 BALANCE SHEET AS AT 31 AUGUST 2024 31 August 2024 31 October 2023 Notes Current assets Debtors Cash al bank and in hand 10 497 171.475 1,517 86,404 171,972 87,921 Creditors- amounts falling due within one 11 14,1541 (8,526) Net current assets Total assets less current liabilities being net assets 167.818 79.395 167.818 79.395 Charlty funds Restricted funds Unrestricted funds 12 12 167.818 79.395 Total fund• 167,818 79,395 Page 8
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW BALANCE SHEET {CONTINUED) AS AT 31 AUGUST 2024 The Charity was entitled to exemption from audit under seth'on 477 of the Companies Act 2006. The membefs have not required the Charity lo obtain an audit for the Fencyj in question in accordance wilh section 476 of Companies Act 2006. The Trustees acknowledge their resFonsibilities for complying with the requirements of the Act with respect to accounting records and preparation of ffinanaal statements. The financial stslemenls have been ppared in accordance the provisions applicable to entsties subject to the small companies regime. The financial stslements were approved and authorised for issue by the TnJslees and signed on their behalf by. Dr R Wylie (Chair of Tnjsteesl Date= 22 May2025 The notes on pages 10 10 19 form part of these financial statements. Page 9
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 General Infomiatlon The Charity Is a company limited by guarantee, regbstered In England and Wales. The members of the Company are the Tnjstees named on page 1. In the event of the Company being wound up, the liability in respect of the guarantee is limited lo £1 per member of the Chadtable Company. The address of the registered office is Fitzroy House, Crown Street, Ipswich, Suffolk IP13LG. The Company was Sncorporaled on 14 May 2019. subsequently gainlng charitsble status on 2 July 2020. Accountlng policles 2.1 Basis of preparation of financial statemenls The financial stalemenls have been prepared in ac£ordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing Iheir accounts in accordance wtth Ihe Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. the Financial Reporting Standard applicable in ihe UK and Republic of Ireland IFRS 102} and the Companies Act 2006. Cambridge Centre for Animal Rights Law meeis the definits'on of a public benefit entity under FRS 102_ Assets and liabilities are initially recognised at historical cosl or transaction value unless otherwise ststed in the relevant accounts'ng policy. The financial statements are prepared in round pounds, and the rewrts'ng currency is pound sterling 1£). 2.2 Going concern The finanal stslemenls have been prepared on a going concem. The Trustees consider that the Charity will be able lo continue lo operate and meet its liabilities as they fall due for the foreseeable future being a period of al least 12 months from the dale of approval of these financial stslements. 2.3 Incomo All income is recognised once the Charity has enlitlemenl lo the income, il is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are induded in the Stslement of Financial AclNrties on a receivable basis. The balance of income received for speufic purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advan of entitlement of receipt, its recognition is deferred and induded in creditors as deferred income. Where enltllement occurs before income is received. the income is accrued. Other income is recognised in the period in which it is receable and to the exlenl the goods have been provided or on completion of the service. Page 10
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Accountlng pollcles Iconllnued) 2.4 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic beneflt to a third paty, rt Is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classtfied by activty. The costs of each activity are made up of the lotsl of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consislenl with the use of resources. Central stsff costs are allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Expenditure on charttable activities is incurred on directly undertaking the activities whith further the Charity's objectives. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Taxation The Charity is considered lo pass the lesls set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it ffleels the definition of a charitable eompany for UK corporation tax purposes. Accordingly, the Charity is potentially exempt frorn taxation in respect of income or capital gains received within categories eovered by Chapter 3 Part 11 of the Corporation Tax Ael 2010 or Section 256 of the Taxation of Chargeable Gains Ael 1992. to the exlenl that such incoffle or gains are applied èxelusively lo charitable purposès. 2.6 Dtbtorn Trade and other debtors are reeognisèd at the selllement amount after any trade disetyjnt offèred. Prèpayments are valued at the amount prepaid net of any tradè discounts due. 2.7 Cash at bank and in hand Cash at bank and in hand includas cash and short-tèrm hvJhly liquid invèstmènts with a short maturity of three months or less from th8 date of acquisition or opening of the deposit or similar aecount. 2.8 Llabllltles and provisions Liabilitiès ar8 Cognised when there Is an obligatlon at the 8alante Sheet date as a result of a past 8vent, il is probable that a transfer of economic benefit will be required in setuament. and the amount of tha Sete[nent can be estimated reliably. LJ"abililies are recognised at th8 amount that the Charity antiapal8S It will pay to S8tt18 the d8bt or the amount it has received as advanced payTh8nts ft)r the g()ods or services il must provide. 2.9 Flnanclal In$trumgnts The Charily only has financial assets and finanryal liabS1ities of a kind that qualify as basic financial instruments. Basic financial instruments are inilially recognised at transaction value and subsequently measured at Iheir setuement value with Ihe exception of bank loans which are subsequenuy measur8d al arnortised cost using the effective inl8rest methrKI. Page11
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Accountlng pollcles Iconllnued) 2.10 Fund accountlng General funds are unrestricted funds which are available for use al the dlscretion of the TnJstees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Income Irom donations and legacies Unrestricted funds 2024 Total funds 2024 Total funds 2023 Donations Grants 142.570 So.0 142.570 so,000 171,283 192,570 192.570 171,283 Total 2023 171,283 171,283 Income Irom charlLibl• actlvltlas Unrestricted funds 2024 Total funds 2024 Total funds 2023 Income from tharitabl6 aclivili8S 2.663 7,513 Totsl 2023 7.513 7,513 Other Incomlng re8ourc•s Unrestr5cted funds 2024 Total ftinds 2024 Tolal lunds 2023 Refunded travel costs 3,816 3.816 Page 12
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Analysls of expendlture by actlvltles Activities undertaken directly 2024 Total funds 2024 Total funds 2023 Charitablè activities 110.626 110,626 140,980 Total 2023 140.980 140,980 Page 13
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Analysls of expendlture by actlvltles Icontlnuedl Analysls of dlrect costs Charltable activities 2024 Total funds 2024 Total funds 2023 Staff cosis 36,449 6,811 125) 1,195 10.773 11,163 823 36,449 6,811 (25) 1.195 10,773 11.163 823 28,086 11,967 34,531 Research Assislanl Conference Costs Scholars workshop Law lectures workshop Visfting Fellow. Lent and Easter temis meeng costs Legal expenses IT software and consumables Visfting student costs Independent Examiner fee Accountancy fees Sundry expenses Visftor expenses Travel costs Advèrtising and Marketing SubsptiOns Bank charges Essay Competitions Fundraising costs Vemionl Workshop expenses Visftlng Researchers Annual Lecture Frans Lecture 6,333 1,350 13 759 526 526 3,415 3.360 1,486 597 3,036 9,303 9,177 150 52 3.600 1,266 3.600 1,266 341 61 10.372 61 10,372 70 70 2.253 2.253 2,250 5,531 9,233 1,687 5.368 1.687 750 4,335 970 1,383 749 1,266 70 25 Trustee and Advisory Board expenses Books Textbook Translation Philadelphia Conferenc8 Glfts Telephone and Inlemet ¢))sts 9,832 9.832 7.054 969 7.054 110,626 110,626 140,980 Page 14
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Independent Examlnevs remuneratlon 2024 2023 Fees payable to the Charit¥s Indep8ndenl Examiner for the independent examination of th8 Charitvs annual accounts 3,600 3,360 Staff costs 2024 2023 Wages and salaries Contribution lo defined contribution pension schemes 35.690 759 27,700 386 36,449 28,086 The average number of persons emplo by the Charity duiing the period was as follows- 2024 No. 2023 No. Employees Neither of the employees received remuneration amounting lo more than £60,CMJO in either year. Page 15
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 Trustees. remuneratlon and expenses During the 0d. none of the Trustees reIved any remuneratk)n for Ihelr qualifylng services or other benefits to the Charily12023- £Nill. During the perfod ended 31 August 2024. Trustee expenses amounting to £450 were Incurred 12023- £5371. 10. Debtors 31 August 31 October 2024 2023 Due wlthln one year Other debtors 497 1.517 11. Cr•dltor3: Amounts falllng due wlthln one year 31 August 31 October 2024 2023 Trade ¢reditors Other laxalion and social security Other creditors Accruals and deferred income 338 2,858 557 1,033 4,078 108 3.708 4,154 8.526 Page 16
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 12. Statement ol funds Statement of funds - current perlod Balance at 1 November 2023 Balance al 31 Augusl 2024 Income ExPendIre Unre$trl¢ted fvnd$ General Funds- all funds 79,395 199.049 {110,626) 167,818 Statement of funds - prior period Balance al 1 November 2022 Balance al 31 October 2023 Income Expenditure Unro$trl¢tod fvnd$ General Funds- all funds 41.579 178.796 1140,9801 79.395 Page 17
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 13. Summary of funds Summary of funds - current perlod Balance at 1 November 2023 Balance al 31 Augusl 2024 Income ExPendIre General funds 79,395 199,049 {110,626) 167,818 Summary of funds - prfor porlod Balance 81 1 November 2022 Balance al 31 O¢tober 2023 Income Expenditure General funds 41.579 178.796 1140,9801 79.395 14. Analysls of net assgts botW8gn funds Analysls of ngt assets botW8en fund$ - curront perlod Unrg$trlcted funds 31 August 2024 Total funds 31 August 2024 Current assets Creditors due wilhSn one year 171,972 {4,1541 171,972 14.1541 Totsl 167,818 167,818 Amalysis of not assets between funds - prior period Unreslricled lunds 31 Oclober 2023 Total funds 31 October 2023 Current assels Creditors due within one year 87,921 {8,5261 87.921 18,526) Total 79,395 79,395 Page 18
CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 15. Penslon commltmenls The Charfty operates a defined cx)nlrfbution pension eMe. The assets of the scheme a held separately from those of the Charlty in an independently administered fund. The penslon cost charge represents contributions payable by the Charty lo the fund and amounted lo £75912023- £3861. Contributlons tolallng £10812023- £1081 were payable lo the fund al the balance sheet dale. 16. Related party transactions There have been no related party transactions In either the current or prior year. Page 19