The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
The charity's objective is the development of compassion and sensitivity in people of all ages, through education about the needs of animals and ways in which they are exploited and made to suffer, including (without limitation) by the provision of information and support to enable people to adopt a cruelty-free (vegan) lifestyle that promotes the protection of animals and the environment and benefits of human health.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The charity provided funding for a number of grants during 2025 to suitable organisations which furthered it's charitable objectives. Descriptions of the grants are detailed under the grants payable section of the financial statements, alongside some additional information outlined under the achievements and performance section that follows.
The charity funded an advertising campaign in early 2025 which highlighted the suffering caused by animal farming in the dairy industry. Adverts were shown across TV, cinema, billboards, mobile and social media, and reached over 20 million people. The campaign educated the public about the lived experience of dairy cows, challenging the myth that dairy is more acceptable than other animal products, fostering an increased empathy for farmed animals, and encouraging consumers to adopt a vegan lifestyle.
Mailings to all UK schools were a key part of the charities funding during 2025, with regular targeted termly mailings to both primary and secondary schools throughout the year, across a range of subjects, including general studies, science, food & nutrition, religious education and citizenship. This resulted in the delivery of 446 school talks by volunteer school speakers, and assisted around 14,000 pupils in their understanding of the needs of animals, and the ways in which they are exploited and made to suffer.
In addition the charity funded the creation of lesson plans across 7 subjects to support new educational films, attendance at several conferences, an education outreach officer, and 5 speaker workshops across the country which trained an additional 35 volunteer school speakers. These initiatives helped develop young people's compassion and sensitivity on a larger scale, with cookery demonstrations actively encouraging them to adopt a vegan lifestyle, supported by printed resources to effectively communicate the benefits of a vegan diet.
The charity also met the costs of designing and printing a range of new and existing educational posters and leaflets, to share the benefits of a cruelty free lifestyle with students. These comprehensive and user-friendly resources helped in supporting students, promoting the protection of both animals and the environment.
The charity also funded an initiative to grow public awareness of the lives lived by greyhounds used for racing, highlighting the conditions they endure, and the suffering they face. The first phase of the project included the development of creative assets and advertising resources, investigative filming, parliamentary engagement, and a poster campaign across London underground sites that achieved over 22 million impacts. Funding for the second phase focused on digital marketing and public engagement with a microsite, reaching over a million people, increasing awareness and developing compassion for the animals used in this form of entertainment.
Funding was also provided for ongoing digital mobilisation across three areas; the lived experience of dairy cows, the suffering of factory farmed pheasants and partridges, and the lives lived by greyhounds used for racing. This enabled social media advertising to be extended through the final months of 2025 and early 2026, maintaining the momentum gained in reaching new audiences, and inspiring those who love animals to take a variety of actions to help them.
The charity recognised £172,501 in legacy income and £1,480 in donations to the year ending 31 December 2025. Legacy income meeting the criteria for recognition is recorded at the point the charity is originally notified, rather than when the legacy income is actually received. This results in £603,700 in accrued income from legacies which had not yet been received in 2025 (compared with £596,000 in 2024).
Overall there was an increase in charitable activities on last year, with expenditure of £302,759 in 2025, compared with £246,947 in 2024. 2025 expenditure included £299,000 of grant funding, an increase from £241,484 in 2024.
The charity's income is very variable, being principally financed by one-off legacies and donations. The trustees therefore recognise the importance of maintaining a low cost base and exhibiting judiciousness when committing to grants, especially during uncertain times. Such expediency should allow the charity to continue it's grant funding of activities for the longer term, at similar levels.
The charity is conscious of it's reserves balances, with the trustees anticipating comparable annual expenditure to 2025 in future years, with cash in hand of £1,247,327 (£1,359,423 in 2024) and net current assets of £1,848,271 (£1,951,257 in 2024).
Monies are raised for specific and general charitable purposes, and funding will only be entered into as and when financial resources are available to do so and funds recognised but yet to be received by the organisation will not be disbursed.
The reserves of the charity are maintained above zero but there is no necessity for a reserves policy in holding money to cover future expenditure, because there are no such future payments that need to be met with the charity having no administrative or other overhead of any substance. With this in mind, the trustees recognise that the organisation is in a position to grant funds upon application to suitable organisations which further our charitable objectives. Thus, the trustees are seeking to utilise the charity's reserves in the current financial year as best they can, but only where projects are fully assessed and deemed suitable.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The charity is a company limited by guarantee incorporated on 2 July 2012. The charity was registered at the Charity Commission on 2 July 2013 under registration number 1152685.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Subsequent trustees are elected by members or co-opted by the trustees.
One third (or the nearest number) of trustees must retire each year, those longest serving retiring first and the choice between any of equal service being made by drawing lots. A retiring trustee may be reappointed.
The trustees may at any time co-opt an individual who is eligible under article 3.3 to fill a vacancy.
There is no fixed term of appointment.
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
We report to the trustees on my examination of the financial statements of Animal Aid Charitable Trust (the charity) for the year ended 31 December 2025.
Having satisfied ourselves that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, we report in respect of our examination of the charity’s financial statements carried out under section 65 of the Charities Act (Northern Ireland) 2008 and section 145 of the Charities Act 2011. In carrying out our examination we have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008 and the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 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; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
We 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Animal Aid Charitable Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Old Chapel, Bradford Street, Tonbridge, Kent, TN9 1AW.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
The accruals basis is applied to all expenditure.
Expenditure has been allocated according to the Statement of Recommended Practice "Accounting and Reporting by Charities" and is shown under the appropriate sub-heading. Items of expenditure which involve more than one charitable activity, are allocated appropriately between the charitable activities involved on the basis of estimates made by the charity's management.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial liabilities.
Listed below are details of the activities involved in relation to grants that have been funded in the year.
Listed below are details of the activities involved in relation to grants that have been funded in the year.
Dairy Cows Suffering Awareness
Advertisements across TV, cinema, billboards, mobile, and social media, plus a website, to foster empathy for dairy cows by educating people about the suffering of these farmed animals, and to encourage consumers to adopt a vegan lifestyle.
Education Mailings, Workshops, Conferences & Resources
Termly school mailings and email broadcasts, to every UK school, advertising and generating school talks and resource orders, plus funding for school speaker workshops, attendance at conferences, an education outreach officer, and design and printing of educational resources.
Greyhound Racing Awareness Phase 1
Story-led public awareness campaign concerning the conditions and suffering in greyhound racing, including research and investigation, creative development, filming and video content, digital and outdoor advertising, and lobbying.
Greyhound Racing Awareness Phase 2
Second wave of the story-led campaign to increase awareness and develop compassion for the dogs used in this form of entertainment, with further funding for media space, digital marketing, investigative filming, film production, parliamentary engagement, and print advertising.
Digital Mobilisation
Social media advertising to raise awareness of animal suffering across three areas (dairy cows, pheasants and partridges, and racing greyhounds), informing and inspiring the public to take a variety of actions to help animals.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
During the year the charity entered into the following transactions with related parties:
The following amounts were outstanding at the reporting end date: