REGISTERED COMPANI. NUhlBF.R: 120.16812 (F.ngl&nd and lTrales} REGISTERED CHARITY NUMBER: J1904&1 REPORT OF THE TRLTSTEES AND FINANCIAL STATEMEP*TS FOR THE YEAR ENDED 30 JUNE 2024 FOR OPEN CAGES ADN'OCACY LTD Maiwell & Co 9 Abltr Businegs P Il'dlk Farnham Sutrey Gug %HT
OPEN CAG&S ADI'OCACI. LTD CONTENTS OF THE FI).4.NCI.4L STATE.IIENTS FOR THE Tr EAR Ef+4DED 30 JUNE 2024 V#ge Report of the Tru51ee5 Independent Exgminer's Report Statement of Financlal Actliities Balanet Sbeet Notes to the Fln*ncig1 Statements 10 to 14
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) REPORT OFTHE TRI'STEES FOR THE Tr'EAR EL4DED30JUNE 2024 The irnstees who are algo direcioTS of the chanty for the purpose.% ot'ihe Cornpanies A¢t 21K>fi. present their teport witli the financial statements of the charity for the l'ear ended 30 June ?0?4. The m]sttts hai'e adopted the proi."Isiolls of .4ccountiiig and Reporting by Chuiitie%.' Statctntnt of RLxvinnkmdtd PidLtice ppliCable to Ch1]eS picpllring thtir UiCOUnts lji ULcordtmLK' with ihe FInElI1 Reporting Standard applicable in the UK and Republic of Ir¢land (FRS I O?) (effective l January 2019). OBJECTIVES AND .ACT[lTlEs ObjeetSves and aims Open Lagcs exists to ¢alL a woild frcc from aTLimal suffering. Wc iampaign priii]arily to dcfLnd and impiovc thc liycs of animals intensively reared tor food. Oui chr1table airn% are- (a) io promolc humanc bcbaviourtowards animals and thc wclfarc of farn anitrnajs: (bl to advance Ihe educaiion of the public in matters pertaining io animal welfare Ln general, and in particular (but exclusii'elyl the rearin¥, hbandry and ¥eneral tdmiin¥ prCti relating to the irvdiment of fam) animals; dnd ILI the prevention of cruelty and suffering among animals. Our priTnary goals in this Iitwjcial pen were to- rai (Iw'arenes% ol'the wellaie of in1¢nsicIY faTmed chicken%- the tnost numerou%lTh. fatyDed animdlN in the world." - convince food businesses and the UK Go¥tmmeni 10 adtspi the in]proNed ¥&elCatre smidards ofihe Belter Chicken Conimiimeni and,. - grow the organisation to able to Campaign for animals mt ttTeciivtly. The tru%tees are dware of tlie Lharitv comJni%sioii'% guidance on public benefit. We liave tsken it inio account when mdking deci%itsns re(karding our a¢tiviiies to 'hICh Ihe ?uidance 1> Televant. Page I
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) REPORT OFTHE TRI'STEES FOR THE Tr'EAR EL4DED30JUNE 2024 OWECTIVES AND ACTtVlTIES Significant artii'ities ALli1vtn1L[lt'. wt hLlped impio%'t tht live4 of over 4W million chickens In 2024, the UK supermarkets MoTTiSOn& Lidl, Tesco and .41di agreed to improve their chicken welfaTe policie5, reducing the suffering of 0er 4UO million animals everi vear. Sp¢cifically, they agreed io reduL ihe maximuffl'stocking den¥iW for chicketL% farnied for iheir'own-brarKi' fresh meat ¢at¢bTori¢s, to 30 kglm2. What is'siocking density.. Over I billion chickens art famjcd for meat in the UK eve]). year. These particular chickens are known as'broilers,. The vast maiority ot. them dre kept in conditions which bad for thei-. welfa. BroileT ¢liickens l)ave almost no space to rnove around. Typically, lens of thousands of birds are kepi inside a single indwr barn for thLif Clltirc 4U-day lifc. In IhLir tjllal Wicks, Ihc conditions gct 50 crow&d that an individual bird has Icss thall an A4 shcct ot par i space each. That's 19 bird5 per sq[re metre. 'Stocking density. is the amount of Chicke that are allowed w be kept per square metre. And ihe curreni standard is much i(Kl high from an animal 'e[tare perspective. We are asking companies to adopt the improved welfare standards of The Betlerchicken ComTnitmenl (BCCI. Amoiigst other ihinB5, the BCC requires that the broiler UhiLken in a LOtnpatLy'S suppI}' ihain are ¥i¥'¢n MO spaLt 10 liwe in.. speLifieally. they must be kept ai a maximutn siockinbt denbitv of 30 kgyini2 inst¢ad ot ihe siandard of 38 k¥y'mL_ more living SP&¥e. While il may noi sound like a lot on paper. It maners to the chickens. Studies show that reducing stocking density reslllts in fewer of the painful welfare problems that chicken% typically 5ufter froffl. Reducinu dcwL%ity is a crucial slep in oui long tertn mi.Rsion to undo Ihe of iniensive fatming. How manv animals will be affected? We esiimate ihai the commiimenis from Tesco, Aldi. Morrisons and L]dl will affeci over400 million chickens every year- Ihe vasi mdjoriry of the Lhicken% on their shelves. When will ihe sUret5 niake thes¢ ihunges. Aldi Implenienied Ilie changes in October ?0?4. Tesco says it will implement the changes by'mid ?025.' Lidl %dy4 it iiill itnplement the Lhlln¥ in early ?025.' - Motri50n5 planned lo impltrnent Iht change5 bs. Noyember ?024. however. MotTisons ha5 infornied us about its plan lo 1rnplecnI the Changes in 2025 instead. Homi did Open Cages contribuie 10 these developmettis". For yL4its WL'¥L Lliinpuigncd a1vnNIdL uuw fricnd% in Thc Hum¢lll¥ Lcaguc UK. CotniH%4ion in Wvild FitrThin¥ dnd thc RSPCA tu improve broil¢r Chicken H'elfare. We'%'e focussed on rnising awareness about ihe 'elfare problems in chicken f8miing and WOTking with compat]ies behind Lhe siene5 to find prdgmatic solutions. Public campaigning TogLYhLr with ThL HunianL Liagllc UK. w'c ran a 3-yLar-lorng 1paign kIng Morri4ons to adopt thc improved WLlfarL 4tandard% ot the Btiier chick.en Comwnitmenl. M05t notably we.. published an underLover investigation in tio) I re1)ng the ¥ondiiions on four UK In51ve ¢hi¢ken farnib gupplying Morrisons. orbT&nised approximat¢ly 40 prore.8is ar Morri50fi5 srores- seciired maingTTeain me.d12 toi'erage aboirf Ihe cAmpaign_ In 2022 wc joincd a (rlobal campai¥n a%kin¥ Lidl to the slandaids of thc Bettcr ChiLkcn Commitsnent Europc. Mu%t noiablv we.. published all underiover investigation in ?023 showing the condirions in an int1Ve chicken farni in the UK linked with Lidl: or¥£lnl%ed dnTen% ot pioltsL¥ at Lidl.4toreb- - reached millions of 0p1¢ on social media wirh infonnaiion aboui the campaign: Alongsidc Thc HLnl Lcaguc UL wrotc to - RLlail Industry Awards calling for Lidl's 'Ritailcr of the Ycarf award 10 bc revoked; - published a report on Lidl's Lhi¢ken welfare siandants with the BBC (see below.) BBC story.. 'Millions ofstore chicktns sufftt burns from excremenv In February ?024, wc worked wilh Ib BBQ on an invcsiig¢Llion into'hock burn'_ a painful wLlfare problcm suffcrcd by ai Icast one third of the chickens sold on supertnarkei shelves. Surprisingly, hock burn can be seen on chicketi ]neai with the naked eye. Page 2
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) REPORT OFTHE TRI'STEES FOR THE Tr'EAR EL4DED30JUNE 2024 OWECTIVES AND ACTtVlTIES In 2023, staff and volunietrs from Open Cages took O(M) photos and vide4)s of chicken products in 40 Li(ll stores. We found that 74U/o of the wholc Lhickens we survtyed thowed signs of hoLk bu 94/0 of the breast rneut PaL'kugts showtd of 'whitL striping disvdse., Pi'esentiiig our ¢oncems and findings to the BBC. Ihey inYes¢iga¢ed the hwk burn rates of the top UK re¢Jilers, resultiiig in a sho¢king %tory which tound that at least one-third of all UK hupermaTket chicken% %wffer from the ¢ondiiion.The story M'as co1.¢d by maiiy leading news siies. and was featured in Ihe PLTrpular rnatsa2ine The I¢¢kend. Thc story was a major SULLCSS in raising awamjcss o(thc problems in intcttsivc chicken faTming, in partiLular thL widcsprcad usc of over¢rowded living condilions. Il'e were pleas•J to see ihat Lidl made ILS commiiment io reduce its broiler chicken stocking density 3 weeks later. In th¢ sub.%equ¢nt tnonih5. Te%co Aldi - th¢ two lary¢.st Tetsilepi of rhicken Iv th¢ UK - fTrllnwed suil. beeing th41 the industiy wa inevilabl}' tremling towards improNed chi¢Ken 'elfare it2ndards. Actiyity: we raised awarelles5 of'trankenchicken5' in rhe MaITlrea ffledia Of the I billion chickens raised for meal every yvdr in ihe UK, around 9ID are fast-gyowing br¢ts which are slaughiered at around 40 day% old. We call these birds'frankenchickens. because they have been selectjvely bred by the chicken Induslry to grow as fast as possible. The pmblem is ihat frankenchiLkens routinelv suff¢r tiotn b¢alth ptoblents iniluding disvase. lamenetrs and sonietimes eve heart aitacks. because their bodieq can't cor¢ 'Ith ili¢ir rapid growih. This is the inost urgent problem facing inttnsiTr"elY fanned chickens. That's why one of the other requirements olthe Better Chicken CommitnKnl IBCC) IE lo tnd the of frankenchicken& dnd in.%tead uRt 10.er gro"1g, healthier bleeds. Most people don'i know The ITU¢ cosl of eh¢ap chicken. So in this financial peritrj we pui a IOT of locus inw infomiing UK consumers about Iht rtaliiits behind the chiLkens on the SUrnet ShelV_ Co-op under r]re as fooiage shows'sick and sufferin¥ Chicke ai supply farn)s In 2023 we publi%lied an llJiderLover inve%ligation iniÉJ Co-op's cliicken %upply chain. Oil three fdrms %upplvin¥ Co-op. fo(Aa¥e showed any frankenchickens who were defomied injured and filthy as 'ell as workers empfying bags loaded with corpses into binb. Co-op is known as an 'ethi¢al retailel. and vet has noi Committed lo endingT the vse of franken¢hi¢kens in its supply chain like Iq&S and '31[roSe. Addiiionally, 96fj/ of Co-op's members Noled for the rdailer io consider lOptIng the Better Chicken Cominitment. huwever it did adupl the policy. The footage was published in approxiinately IIM) article5. Lncluding sorne olihe UK'5 largest new5 ouilels like the BBC, Daily Mail. the Indtp¢nd¢nt, Yahoo News, NISN, and the Daily Express. We also reached hundreds of thousan(E of shocked consumers on social media. Disappoiniingly, CO0p responded 10 jounjalisis by giating ihai 'Our ieam hai?e viewed the foothge bui have noi found evidence ihai support% funhci invL.4ti¥ativn.' Lontinuc lo call on CO-OP to rnakc J £OfftTlliiThLnt t() 5Lllin¥ frdnkcnchiLkcn%. BBC-. Frankenchiiken, fatming rbe cost ofiiving crisis In 2023, IhE BBC productd a TV progiatntne on franken¢hi¢kens. using our footsge fmm Co-op's supplier tams. As reporter Lindsey Smith pui it.. "Ile think il's the righi time io tell iht stoTr of ho. Ihe Lk became hoine io millions of"FrankenchiLkens" Our CEO Connor Jacks'on w'as intLrvicwcd on the wclfari prublLni% su1ycrL by fratthcnLhickLns, and how UK Lon%utnLrs arLn't properly infoTmed about what they'Te bu)'ing when ihe}' walk Into ihe supermaTk"el. The story was crucial in infoming the UK public aix)ut ihe true ¢osi of ¢heap chicken and it suLcesbfully put pressure on the chiLken indusiry to improv¢ its ivelfare stsndards. PleatUre deuth uf XO]ll LhiLkcn4 rai%cb LY)JiCLtns vi'cr UK's f.a5t-gtou'ing brctd In 2023, anal Jsing Governmeni data. we tound ihat 80 million LIK ¥hickens died before reaching the slaughierhouse in 2029 In effect. this means that they died on the farm ihev wtre raised OIL likely from a welfare probltTll. We publi%he(l our tinLlings in a with The Guardian. callivg attenlion to Ihe wid¢spr¢a(l use of frankenchickeD% and advocatiD¥ for change. FrankcnchiLkLllS dic in grLat nUnirS, as a rcsuli ot thcir fast-growth. Whcr&gs slowcr growing chickcns - Ihe typc rLyuircd by thc Bett£r Chicken Commitmenl IBCC)- have SI1t7(anI1k low"eT mortality". We used the Gov¢mmeni daia as evidence of the urgent need io slop use of fasi-growing ¢hiLken breeds. In ihe article, our CEO Connor JJck%(yn commenL%'. These figures highli8hi the shocking scale of suffering and death at the heart of the UK'S chicken industry. Just like eggs from caged hcns, FrankcnchiLkLns must go ilwc want to livc up io our abitionS of Icading animal WLlfatc standa5." Supert)ugs and E. coli present in Lidl chicken Page 3
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) REPORT OFTHE TRI'STEES FOR THE Tr'EAR EL4DED30JUNE 2024 OWECTIVES AND ACTtVlTIES In 20?4. as part of Ihe global carnpai?n calling for Lidl 10 adopi Ihe Bdier Chicken Commitment across Europe, we teamed up with stveTuI animlll 'elf[c or¥dThLtl0n% to te4t chickcn ]nLUt frorn Lidl for bacttrid. Frankenchickens 5uffeT froTh a lol of d15ea5es and illfectlON5 because I1Y ha£ pr imwnune systems. This wnean5 that falleTS need to give them a loi ofantibioti¢s. The problem for humanfi is that overuse of antibiotics on farnied animals caii lead to those medicines becominb 1¢$$ effectiv¢. and this'resisiani, bdLieria Lan stay oll the meat even when il atrivts onlo Ihe superm&tkei slielr. An lndLpCTcllt laborntory in (icmiany was commissioncd with iesting mcat from Lidl stOTeS all over EUr- including the UK- for Ihe presence ot various bacierias. Shockingly, the laboratorv detected antibiotic resjstant bacteria and E. coli on one in Iwo of the UIQ chicken product5. We publi%he(I Ihes¢ findin% in an exclusive story with Th¢ TiTne•. M'hilNt gaining fi]Mh¢r coiiera¥e M'ith LBC, Daily Mail and the Metro. We alscTr rea¢l)ed millions of people on yKial meth'a, raising aaren¢s of th¢ plighi of frdnkenchick¢ns. Actiyity: we called for anirnal wdfare labelling In 9023. the LK Goi'ernment opened a ¥onsultation on H'heiher it should implerneni mandaiory animal welfare labelling. Currently, there re no law% w'hich require d retailer io label its meat with infomiation on the 'elfare sta]ardS that the aniinal rdi4ed in. The Tesult Is that UK consumeTS buy animal products every day largely Un33[ of hethe1 Ihey ale supporting poor animal w'elfaTe standards. In 2024. we coniributed ro ihe consulthiion by stron>Trly urging ihe inirThJuction of mandatory animal weltare labelling in our ofticial submission lo the consultation. We also helped mobilise thousdS of advocates to give their own contributions. AcrLllity-. we lobbied for iTier chLcken welfare behind rhe scene$ Dialogue lth siakeholders is a cruLial part of what w'e do. In this period w'e held intelings and had dialogut with major relailtrs iiicluding A5da. Morrison5. Aldi. Waitr05e, Co-op and JcelaT)d.' major t-O(Kl sm ice companies Such as KFC. Nando's, Greggs, Capiice Holdings, Wonderfield Group and Pizza Express" Govemmeni b(lies such as DEFRA and APGAW; and various members of ihe UK Lhi¢ken industry. As part of ihis. we also aitended the 2024 Pig and Poultry Fair io Ii*by key decision mak¢rs and make contacts in the chi¢k¢n industry. FIIYANCIAL REN'IEW Finan¢ial position Open Cages is funded through philanihr(yic gifts. We collect donations ID th¢ lorjn of 011Y donation paymtnts atjd ot)¢ off donation payments, and we apply for and receive funds in the forn) of grnnts. We also ¢oll¢¢t a small amount of funds from mercliandise sold on our behalf by a Ihird party.. Oui pulicy on ICSLfvL We retain reserves io et]sure that the charil). has a safety ntt of funds in the eNent of tnajor opportunities or challenges. We hawe no rixed largFt15 how Tnuch we aitn to Itlain in re5eTh'es a5 needs can change a regular ba515. InstEad. we naturally retsin a coinforlable amollnl of restrves from only spending funds hen we belith'e doing so would be more effectil'e for animals Ihan kLLping rhL tun(L% for fuillrL LifLumstmLLS. We hai'e no deficits to rtport. Goin¥ ¢on¢ern The IniKleeg LL)nsider th21 Ihe thariiy iemxTrtg a going corttern and thai il has lIfICien1 regouTtes ro meet ils finantial obligaiithns for thL lorcsccablL future. S"I'RUCTURE. GOV"ERN.4NCE AND MANAGEMENT Governin dorument Tli¢ charii). is conirolled by lis governing docum¢nr. a devj of irusi. and consiitui¢s a limii¢d conwany. lin)ited by guaraniee, as dcfJtKd by thc Compajiics ALI 26. Page 4
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) REPORT OFTHE TRI'STEES FOR THE Tr'EAR EL4DED30JUNE 2024 Open Cages {Open Cages Advocacy Lid) is a CIO Icharitsble incorwJrnt¢d OT¥anization) and a compaiiy limiled by guarantee which FOWtFt15 accordinby to our ArtIEles Ol'As50cialion. Open Cugt% ]% ¥eneIlY MELd by our Chief ExeiUtI%L Otyjcer Ci)nThor JuLk%ot4 whu, as the Co-founder uf Optn Cu¥L% w¥ appoillted as a Trustee. As a Trustee. he 15 employed according ro the rule5 ser out in our.4rticles of Association, See "Benefits and Payments to Charity Dire¢tors and Connecied Persons- SU¢laSe121.¢4l. The board of Trusiees chooses 10 act primarily as an accouniabilily mechanism in Ihe eveni o( impassable disagieemeni or miscLiiiduLt. On both a day to da). and lottg tcmi basis. the board delLgatcs decision making pO¢r to the L EO and any re1caTht emplovees or volunteers in the chariry ihat are deemed appropriaie. It is our beliet that the "people on Ihe ground" are besi placed io make su¥h decisiot]s for the orgatLization. This Injst will geneTrll) be extended to future employees upon appointinent and it 15 a goal ol. this board to Incre&4e the nuwDbeF of slaff ewnploy¢(I by 0[ Cages. DcLisions for thc organizaiion whiLh arL of particular signiijLaJiLC. sllch as rccnjitmcni ol iniploscc& arc madc b) Opcn C&gcs lead£rship in close collaboratioTh with the board du¢ lo rhe knolede and e¥perience of it5 meThber5. Trnsiee recruinnent and aPPOilltment Open C&ges is ptsrt of a coalition of animal ad&ocaiv oiganizalions calkd Anints International. which is also an organization in itself 6ei up io taciliiaie and coordinate ihe rtational group% an intemaiional leKel_ Anima Inttrnational has been part of Open Cages, inception through fJnding and sharing of knowledge and resourcts. Dut ro this 104e relationship and value5, QUI EK>ard is up ot individuals trom Cag¢5 and Anim& Iniem&tional. Wt generally gtleLt individuals who are within Optn Cages or Anijna Inttmaiional- who haNe ongoing and active knoM,ledgt of and iTrtere5t in our work: M'ho haie a histOTS' of trustworthin5 and- Tr> we believe are capable of tnakins objective decision5 taking inio account (he besi in*resis of Ihe organtsaiion. 11.e accept Tnlee appliiaiions as far as ihe law tequires however we are currenily very unlikely to acLept applieations from individllals fri)rn outside the organisati1. It jb Worth notin¥ thtsi logislical r¢asons. Open Cagei eniplovs siaff niembers on b=half of Aninia International when those employees reside in ilie LIK. The lunds a Iranslerred to CaL)e8 In Ihe lonn ofyTrants. '1th the funds beiiibi used exclusively on the afortentioned employment. These employees work full time for Anima International but as Open Cages is part of Anima International, they rtttturdlly deyuie of theirt1 to Cages in the ot ltanLe. RF.FF.RF.NCF. AND ADTrVThISTRATINT DETAILS Registered Compan!. number 12036812 (England and Il'alesl Registered Charity number 1190484 Registered offKe FlJt 151 Aspects l Throwley Way Sutton SMI 4FE Trustees C. Jack50n J S Stencel Ms K Htnderson M Harris Page 5
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) REPORT OFTHE TRI'STEES FOR THE Tr'EAR EL*4DED30JUNE 2024 REFERENCE AND ADl[llsTRA DET Alls Independent Examiner Hugh MJXWLII FCA Ma¥N'ell & Co g Abbey Business Park Monkb Walk Farnham Surrcy GU9 8HT Appiov¢d by order ot th¢ boaJil of itust¢¢s on 14 March 2n25 awKI iLs behalf by." C Jackson - Tru5te¢ Page 6
lTraDEPENDEf4T F.X.4NttNF.R'S RF.PORT TO THE TRUSTEES OF OPEN C.4GES.4DI'OCACY LTD Independent tx&minerf5 pOrt to thv trustees ofopen Csges .4dtrotth¢i' Ltd I'the Compani ) report io rhe uharii>' Irusie¢s on m}. examination of the aicoimts of the Compani" for ih¢ year ended 30 Julle 9024. ReSPOT15ibilities bw515 Dr report As ihe ch&riTh's tmsiees of the Company (and also its directors for the purposes of cornpany law) you are responsible for the prtpurlltion uf tht L'cuU11t accord4LllCe with tht rtsiiiiremLllt4 uf tht con1p41 Aci 2O(kn i*he 20D6 Ac¢l. Hjving satisfieL1 myselt that the accoun of ihe Company are not required ¢0 be audited under Part 16 Ol- the 2006 Aci and are ¢ljÉTibl¢ for independenl examination, I report in respect of rny exaniination of your charit)'s accounts a& carried out under Section 145 of Ihe Charities Aci 2011 I'ihe 2011 Aci'l. In carfying oui my examittsiion I have lollowed the Direciions given b5, Ihe Chariiy Commission undcr Sc¢tion 145{51 Ibl of t} 2011 Abt. Independent exatniner 5 5taternent Sinc¢ your Charity's incorne ¢%cee(le(1 £250.1 your eKJmiDer be a member of a 11ste(I body. I rTrnfirtn ihJt l qualified lo llndenake the examination because l am a member of ihe Institure of Chanered A¢¥ountants in England and W31¢s, whiLh is onc ot thc lisicd bodics. I have completed my examination. I confirni ihai no matters have come to my attentlon in ioiinectim willi th¢ eXamin10n giving me cau%e lo belIee.. acLoullting ieioids were Trot kept Iti reJPCLI of ihe Company &% rtquifftl by Section 386 of the 21x16 Act: or the accounts do not accord with those recor(ts." or the accounts do not compl). '1th the accouniing require]nents of Section 396 of the 26 Act other than any requirement that the dccoiint% give * true aTrd tair I'l¢ which 15 not il rnartei Conldered ab part of an independent exaiTrilliilion; or The ac¥OilIhlS have noi been prepaied in a¢¢ordan¢e Wilh ihe Mtih(S and prin¢iples of Ihe Siaiemeni of Recommended PraLlice for aCLounting and reportitjg bv LF.arilits lappliLablÈ to chariiies preparing their accounls in accordance with ihe Fiiiancial Reporting Standard applicable in the UK aTbd Republic of Ireland IFRS 10211. I have nu Lon¢ernK and have come aLro%% no other niatter% in cunnectioii with the examination to which attention thuuld be drawn in this Teport in order to ¢nable o proper Vndethnding of ihe ac¢ounis to be reaihed. Hugh MaxwLII FCA Maxwell & Co g AhY Bu51ness Park Monks Ivalk Fdrnknm SuTrey GU9 8HT 14 MLirth 2025 Page 7
OPEN CAG&S ADI'OCACI. LTD gTATEfvIENT OF FI.clAL.4cTIITIEs FOR THE Tr'EAR EL4DED30JUNE 2024 21124 2023 Totsl nds ureStriCted fund Notes INCOME AND ENDOM'MENTS FROL¥I Donation8 a[ Icga¢i&% 349 726 287 152 EXPENDITLTRE ON Other 265717 157982 NET INCOME 84.009 129.170 RECOtYClLIATION OF FufqDS TL)tdl funds brou8hr forward 136.6118 7,518 T(KfAL Fuf4DS CARRIED FORWARD 220 697 136688 The notes lorni part of these fukclaI siatements Page 8
OPEN CAGES ADVOCACY LTD (REGISTERED NUMBER: 12036812) B.4LL%CE SHEET 30 JUl*E 21124 21124 2023 Total nds ureStriCted fund Notes FIXED ASSETS Tungiblc 173 CURRENT ASSETS Lash at bank 231 J7J 1475.49 CREDITORS ATnount5 talling due within one year 110,676} (11,024) NET CURRENT ASSETS 220 697 1.16 TOTAL ASSETS LESS CURREPIT LIABILITIES 220.697 136,688 NET ASSETS Fuf4DS Unie5tric¢ed funds TOTAL FUNDS 220 697 136688 220.097 220 OY7 1366S8 136.68¥ The iharitable eompany is entitled io exemption from audit under Se10 477 of the Companies ALX 2006 for the ytar ended 30 June 2Q24. The members haNe not required the cornpany to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 olthe Companies A¢t:.(KJ6. Thc Iru4tcc% acknowlcdgc thcir rL¥pon%ibiliti&8 for ensuring ihai Ihe chariiable company keeps accouniing records ihai comply wilh Sec¢ions 386 and 387 ot'the Companieg Act 2006 and piepaiing financial stateTnents which ¥ii'e a mje and fair view of the strate of affairs of the charitable company at the end ot each financial )'ear and of ils surplus or deficii for each financial year in accordance wilh ihe requiremenis of Sections 394 alld 3Y5 and which oihcrwisL comply with thc rcquircrncnts ol- Ihc Companics .4ci 20(16 rclating to financial statLinciils, so tar as appli¢abl¢ to the charithble company. Ibl The%e tinan¢idl %tdiement% hdve been prered in ac¢ordance with the provi%ions appljcable to charitable eompanie% subject 10 the small companies regime. The tinancial statements were approved by the Board of Trustees and allthorised for issue on 14 March 20?5 and werc signed on its behalf by.. C Jackson- Tstee The notes lorni part of these fukclaI siatements Page 9
OPEN CAG&S ADI'OCACI. LTD 'OTES TO THE FLNANCI.4L ST.4TEI¥IE.%TS FOR THE Tr'EAR EL4DED30JUNE 2024 ACCOUNTING POLICIES Basi5 of prep3Ting the financial statemeDts The finunLiuI %tatetllLnt% uf the chantable LMPY. whiLh 1% d publiL 'tfIt cntity under FRS 10? have prepuied in accordance with the Charitie5 SORP IFRS 102) 'AccouDLiD¢F and Rertin(l by ChaTitie5.' StaterDent of Recoinmended Pracii¢e applicable to chari¢]e> preparing their ¢counis in a¥cordan¢e w'ith the Finan¢i*l Reporting Standard applicable in the UK and Republic ot Ireland IFRS 1021 leffecrive l JaiiuaT), ?(119I', Financial Reportiiis Standard 102 'Th¢ Financial Reporiing Standard appliLdble in Ihe UK and Republic of Ittland. and the Companies Aci 2006. The financial staiements havL IKcn prlPLd under thc histOriLal cosi conYcntioN. Incojne All 14 r¢co¥ni%¢d In Ihe Siaternenl 01"FinCIal Artii'itie% onc¢ tlr charity entiileTnent to Ihe fuTKls. it I prTrbibl¢ that ihe incom¢ will be re£el'¢d and the amouni can be medsured reliably. Expenditure Liabililies are recolb¢d as eXpeIlture as soon as there is a legal or constrnciii'e obligaiion committing ihe bharity to thai expenditure. il 1% probable that a transfer of econoniic benefits will be reqllired in settlemenl and the amount ot'the obligation can be Tneasured reliably. Expenditure is xcounied for on an accruals ba51s and has beei) classified ullder headings that agoregute all Lost ieldted tts the care8Ot%'. Where costs Lannot be directly aitributed io particular headings they have been allocated io aCtIltIeS on a basis consi£ieni with ihe use ot sOu[r¢S. TanLiible fiAed assets D¥pr¢Liaiion is pio%'ided ai The followll almual nies LD order 10 wriie otreach assei over Li$ esiimaied useful life. Compuier equipmeni -13 /0 on co Tax4tion The chthrity 1% exempi fro]n co[ratiOn on its. clwitsblc activitie5. Fund accountimg UnrestlLCted fun(L4 used in xcordance with the L'hantable ubjeLtiV25 at the discretion of the tru4tee4. Rtstricted funds can onl) bt used for particular rtsiricttd purp)ses "ilbiTh the objects of the ¢haTily. Restrictions arise when speClt-d by the donor or when are raised tor particular restricted purtK>ses. Furthcr cxplanutivn vf ihc n(Iturc and putpU of cJLh fund ]% includcd in thL [tc5 Iv thc finAnLial staictnLnL%. Pen5iOll £OSt5 and olber p05t-retireJnent beerits The charitable company operaleR a delined rontnbuiion nSion heMe. conti1itlons payable to the charitable company's pension sclitme are charged lo the Siatemeni of Financial Aciiviiies in tht period io M,hich they relate. NET INCOMEI(EXPENDITLRE) Net in¥om¢/(expendimrel is stated after ¢har&win&vl(creditingl= 2024 2023 DcprLtsiation- uwncd &%%cls 173 Page 10 continued...
OPEN CAG&S ADI'OCACI. LTD r4oTES TO THE FI..4.CIAL ST.4TEMENTS- co1&ned FOR THE Tr'EAR EL4DED30JUNE 2024 TRUSTEES, REMUNERATION AND BENEFITS Payments made to tn]sttts are in rtspect of arnounts due llnder a conrraci of employment. Trustees, expense5 There wer¢ no trl¢es, ¢xpenbe paid for ihe year en(kd 30 Jur£ 2024 nor for the year ended 30 Jun¢ 2023. STAFF COSTS The al'erage monthly Trumber of ttnp10y% duting the yfdf Was a5 follo.5." 2024 2023 Administratio The number of employees whose employee benefjts (excknding emplo)'er pension cosisl exceeded £60.noo was.. 2024 2023 £70.(KII - £80.(XMI COfvIPAIL4TAI'ES FOR THE ST.4TEfvIENT OF FINANCIAL ACTIVITIES Unreslnvted fund INCOME APID ENDOWMENTS FROM Donations and legacies 287.152 EXPENDITURE ON Othcr 157982 NET INCOME 129.170 RECOP4CILIATAof44 OF FUNDS Total funds brought forw 7,518 TOTAL FUNDS CARRIED FORWARD 1366&8 Pagell continued...
OPEN CAG&S ADI'OCACI. LTD r4oTES TO THE FI..4.CIAL ST.4TEMENTS- co1&ned FOR THE Tr'EAR EL*4DED30JUNE 2024 TANGIBLE FLXED ASSETS Computei equipment COST Al l Jiily 2023 30 JuJ]¢ 2024 DEPRECI.4TIO Ai l Jiily 2023 Charge tor year AI 30 June 9024 NET BOOK V.4LUE Ai io June ?0?4 Al 31).IIAne 2n21 510 337 173 510 CREDITORS: AMOUNTS FALLING DUE WITHIL¥ 0"E I'EAR 21124 2Q23 Tiade cieditop Sla1 security and othereS Oiher creditors Aeerubd CAPnSt5 10 3,730 5,(O8 1,458 2.473 6.74S 1.458 MOI'Ei¥IENT IN FITNDS Nei mo%'enient in llds At 30.6.?4 At 1.7.?3 UThrE5tricted funds Gerteral fund 130.6¥8 84.IMV) 2211.697 TOTAL FUNDS 130.6118 ¥4.OU9 2711697 Net movement in funds. included in the above ar¢ as folkiws= Incoming resources Resources expernled Movemeni in funds UNrestrlcted funds GenErRI lurtd 349,726 (265.7171 84.tM19 TOTAL FUNDS 265 7171 Page 12 continued...
OPEN CAG&S ADI'OCACI. LTD r4oTES TO THE FI..4.CIAL ST.4TEMENTS- co1&ned FOR THE Tr'EAR EL*4DED30JUNE 2024 MOVEi¥IENT IN FUTrIDS- continued Comparatives for movement in fuDds Ncl moement in nds. At 30.6.23 At 1.7.22 Unrestrieted funds General tiind 7,518 129,170 136,688 TOTAL FUNDS 129 170 136 688 Comparative nei movem¢ni in tunds, in¢lud¢d in th¢ a)ve are as follows.. Resour¢e% ML)vem¢nt in ndS resou1 Unrestricted funds General fund 287,152 1157.9821 129,170 TOTAL FUNDS 157.98? 287 152 _) 129 170 A ¢unYni year 12 monihs and prior year 12 months Combined p)siiion isas folloiv>. Ncl movement in fvnd At 30.6.24 At 1.7.22 Unrestrieted funds General tund 7,518 213,179 220,697 TOTAL FUNDS 21.1 179 220 697 A ¢unEnr year 12 months and prior year 12 months combiJi¢d net movement in funds. in¢lud¢d iii the above are as tollows: Incomin tesources Re8ource% expeled Movement in funth Unrestricted funds General fund 636,878 1421,6QQl 211,179 TOTAL FUNDS 636 878 423 6991 213 17l) Page 13 continued...
OPEN CAG&S ADI'OCACI. LTD r4oTES TO THE FI..4.CIAL ST.4TEMENTS- co1&ned FOR THE Tr'EAR EL*4DED30JUNE 2024 RELATED PARTY DISCLOSURES There were no relaied paty transactions for Ihe y&qrtnded 30 June 2024. Page 14
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