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2025-11-13-accounts

APPENDIX 1

Trustees’ Annual Report for the period Dee _ Period start date Period end date O S C r From Day14 Month11 Year2024 To Day13 Month11 2025Year

Office of the Scottish Charity Regulator

Charity name Farmers For Stock-Free Farming Other names charity is — Stockfree Farming Registered charity number $C052128

Charity’s principal address ee

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee Pie Dates acted if ae abeiate name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 2 3 4 5 6 t 8 9 10 11 12 13 14 15 16 17 18 19 20

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Name
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Dates acted if not for whole year
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eae ‘
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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Structure,|governance|and|management| |Type|of governing|document|Trust|Deed| |Trustee|recruitment|and|appointment|We|have|an|informal|recruitment|process|based|upona|strong|interest|in| |the|charitable|purposes|of|Farmers|For|Stock-Free|Farming.| |Objectives|and|activities| |Charitable|purposes|As|stated|in|our|Trust|deed,|our charitable|purposes|are:| |(a)|Saving|the|lives|of animals|and|improving|their wellbeing|by| |advocating|for a|just|transition|to|stock-free,|organic|farming|and|other| |regenerative|land|use| |(b)|Protecting|and|improving|the|environment|by|advocating|for a just| |transition|to|stock-free,|organic|farming|and|other|regenerative|land|use| |(c)|Advancing|public|health|by|promoting|the|adoption|of a|whole|foods| |plant-based|diet|for consumers|and|a|stock-free,|organic|food|system.| |Summary|of the|main|activities|We|provide|a|free,|comprehensive,|transition|planning|service|for farmers| |in|relation|to these|objects|and|crofters who|express|an|interest|in|moving|out|of|livestock|farming| |into|alternative|forms|of|land|management|including|sustainable|food| |production|and|nature-based|solutions|for|climate|adaptation.| |As|a|key|stakeholder|in|the|agriculture|sector,|we|participate|in|political| |advocacy|work aimed|at|increasing|fiscal|support|for|stockfree|organic| |farming,|regenerative|land|use,|and|sustainable|food|production.| |We|conduct|research|into|farmer wellbeing,|and|into|the|development|of| |novel|plant-proteins|as|part|of the|shift towards|increased|public|health| |and|financially|viable|opportunities|for farmers.|

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2

APPENDIX 1

Achievements and performance

Summary of the main achievements of We completed and produced our promotional video featuring 3 of the the charity during the financial period —_ farmers we've assisted (and are continuing to assist!) over the past year and a half. This became a valuable tool, particularly whilst exhibiting at agricultural shows this summer. We played the video continuously at our booth which helped to draw farmers in and provided talking points about our work.

We exhibited at four agricultural shows — in Scotland, England, and Wales — this summer which proved to be hugely successful. As a result, we are now assisting over 20 farmers across the UK and Ireland with transitioning planning, expert advice, enterprise budgeting, market research, and access to funding.

To meet the growing demand for our services, we have recruited three more specialist advisors to our stockfree advisory team. Our advisors have - done incredible work over the past few months visiting farms and providing detailed reports on their findings and recommendations, providing our core team with the information we need to move the farmers forwards towards stockfree initiatives.

In July, we publish our peer reviewed research on the emotional and moral impact on farmers of caring for animals that are going to be killed: ‘Death by a thousand cuts’: The Role of Moral Distress and Moral Injury in Farmer Mental Ill-Health | Journal of Agricultural and Environmental Ethics.

The results highlighted the hidden impact of our food choices on farmers but also showed their overwhelming willingness to reduce livestock numbers (63% of participants), and even to stop farming livestock altogether (49% of participants) if other financially viable initiatives were accessible to them. The above findings have proved to be invaluable in our political advocacy work. Through them we have forged relationships with DEFRA’s ‘Agriculture Net Zero Policy’ team, and with the ‘Land, Agriculture and Nature Team’ at the Climate Change Committee. Most recently, our research provided the foundation for a policy paper on implementing specific Sustainable Farming Incentive (SFI) actions for livestock reduction and site suitable land management alternatives. As policy makers invariably ask us, what is the cost of doing this, we have calculated the cost of “Investingin Farmers for a Healthier, Greener Britain”.

In addition to the above, we have participated in 8 Governmental policy consultations since April 2025.

Brief statement of the charity’s policy on reserves

We aim to maintain a general reserve of 2-3 months of operating expenses due to our dependence on variable grant funding and the lack of certainty surrounding annual grant applications. The trustees will review the reserve policy and level annually.

Details of any deficit

3

N/A

Donated facilities and services (if any) All trustees donate their services.

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Position (e.g. Chair) Chair

Date

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APPENDIX 2

$C052128

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lor ap Receipts and payments accounts
Satish| | ws EN Forthe period | [DayJ[Month [eT tp [Day JT__Month _TL_Year]
Chay Regulator ia |
Section A Statement of receipts and payments
; Expendable Permanent
davesuicted Restricted funds endowment endowment cua4 Total ee last
funds funds P P
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
tegaces | [4.315] |
lornts |ttt 86 | |a__ 191,556 | eee
Receipts from fundraising actwites | [|] a
Gross trading receipts | ee
Income from investments other than land
and buildings
[Rents tomiand& buidings | ee
Gross receipts from other charitable
activities
A1 Sub total 221,235 221,235 | | [46,315] |
A2 Receipts from asset & investment
sales
[Proceeds from sale offxed assets | |
[Proceeds trom sale ofinvestments |
A2 Sub total|
A3 Payments
Payments relating directly to charitable
activities 130,709 130,709
covemanceemm |
[reparation of anna accounts] |
eats |
A3 Sub total 169,009 169,009
A4 Payments relating to asset and
Puctasesinvestmentttmedassetsmovements OT
Purcase ofiwvestnenss |
A Sub total|
Net receipts /(payments)[_wazze] [—- ][7-] [1]
astraneterstortromtinds FO Ga See
Surplus / (deficit) for yea
52,226 52,226
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APPENDIX 2

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- $C052128
Section B Statement of balances
7 — Restricted funds Expendableendowment endowmentPermanent bigest nie Total last period
‘ funds funds Bee
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 6,734 6,734 | 29,asa |
Surplus / {deficit} shown on receipts and
payments account
Cash and bank balances at end of year 58,960 58,960 6,735
(Agree balances with receipts and payments
account(s))
Mu Wi Fund to which asset belongs Market valuation Last year
is to nearest £ to nearest £
B2 Investments
Total
etait Fund to which asset belongs Cost (if available) pgs ior v Last year
to nearest £ to nearest £ to nearest £
- = =
Total
Detai Fund to which liability relates Amount due Last year
to nearest £ to nearest £
_ ,
Total
Detail Fund to whichtat liabilityfhetians relates Amountfeawenets)due Last year
ae ne Lp eT Te to nearest £ to nearest £
B5 Contingent liabilities — _ Total |
Signed by one or two trustees . P int N Date of
on behalf of all the trustees Signature Print Name approval
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Farmers For Stock-Free Farming Accounts 14 Nov 2024 to 13 Nov 20225/ Statement of baiahces

December 2007

APPENDIX 3

Independent examiner’s report on the accounts Report tothe Charity name trustees/members of Farmers For Stock-Free Farming

Registered charity SC052128 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 14 11 2024 to 13 11 2025 Set out on pages (remembernumbers of toadditionalinclude thesheets)page = oretintrcet The charity's trustees are responsible for the preparation of the accounts in accordance ‘ovaghusteesP and a:examinerilities Of withCharitiesthe termsAccountsof the(Scotland)Charities Regulationsand Trustee 2006Investment(as amended).(Scotland)The2005charityAct andtrusteesthe consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts. Independent examiner's __|n the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”) 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. towhich, in my opinion, attention should be drawn in order to enable a proper understanding ofthe accounts to be reached. Signed: Date: ees (\ les Name: Relevant professional qualification(s) or body (if any): Address:

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Independent examiner's
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page