THE DONKEY SANCTUARY TRUSTEES REPORT AND ACCOUNTS 2012
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The Donkey Sanctuary trustees Report and accounts 2012
“I love everything about donkeys. They are noble, hard-working and loyal animals and yet at the same time humble. They have served mankind in so many ways for so long, asking very little in return. It pains my heart to know they are open to abuse.” Anna Reinbergen, supporter. Trustees Report The Trustees present their report together with the audited financial statements of The Donkey Sanctuary for the year ended 31 December 2012. The financial statements have been prepared according to the accounting policies section of the accounts and comply with current statutory requirements, the charity’s governing document and the Statement of Recommended Practice - Accounting and Reporting by Charities (issued in April 2005). Our Work and Achievements in 2012 and Strategy for 2013 The following pages provide some of the highlights of our activities in 2012, our strategy for 2013 together with our thanks to our supporters who help us in so many different ways. 2
Our work and Achievements in
2012 and Strategy for 2013
Contents
Trustees Report
Our Work and Achievements in 2012 and Strategy for
2013
Donkey Sanctuary facts and statistics (Pages 4 - 5)
Message from the Chief Executive (Page 7)
Rescue and Rehoming (Pages 8 - 9)
Donkeys in the Community (Pages 10 - 11)
Donkey Assisted Therapy (Pages 12 - 13)
Veterinary Excellence (Pages 14 - 15)
The Future: The Donkey Sanctuary’s Strategy for
2013 (Pages 16 - 17)
Thank you (Pages 18 - 21)
Financial Summary (Pages 22 - 23)
Structure, Governance and Management (Page 24)
Statement of Trustees Responsibilities (Page 30)
Auditor’s Report (Pages 31 - 32)
Consolidated Statement of Financial Activities
(Page 33)
Balance Sheets (Page 34)
Consolidated Cash Flow Statement (Page 35)
Notes to the Consolidated Financial Statements
(Pages 36 - 65)
Reference and administrative details (Page 66)
3
DONKEY SANCTUARY
FACTS AND STATISTICS
27 project
countries
worldwide
The Donkey Sanctuary supports
projects to relieve the suffering of
donkeys and mules in 27 countries
worldwide; including sanctuaries
across Europe and major projects
in Egypt, Ethiopia, India, Kenya and
Mexico.
15,500 donkeys 5,500 donkeys and
and mules provided mules currently in
with a sanctuary for care at sanctuaries
life over the last 44 and foster homes in
years. the UK, Ireland and
mainland Europe.
200,000 visitors 1,500 donkeys in
each year to The caring foster homes.
Donkey Sanctuary’s
headquarters in
Sidmouth.
4
46,000 Donkey 6 Donkey Assisted 530 volunteers
Assisted Therapy Therapy Centres giving The Donkey
Sessions held for open seven days a Sanctuary the
children and adults week in Sidmouth, precious gift of time.
with additional needs. Ivybridge, Birmingham,
Manchester, Leeds and
Belfast.
1,000,000 25 overseas mobile 5 overseas
donkeys within reach teams working clinics providing
of our international to alleviate the hospitalisation to sick
projects every year. suffering of sick and injured donkeys.
and injured donkeys
through veterinary
care and preventative
treatment and
working in
partnership with
donkey-owning
communities to help
them deliver better 5
care themselves.
6
MESSAGE FROM
THE CHIEF EXECUTIVE
I would like to open by saying a big big thank you to all of
our supporters and sponsors for their fantastic support
during 2012. Despite the ongoing poor economic
climate your continued generosity has resulted in The
Donkey Sanctuary achieving its highest ever annual
income total and consequently we have expended even
more on our work worldwide.
We had entered 2012 with some uncertainty. It
was the first full year without our beloved founder, Dr
Elisabeth Svendsen MBE, who had sadly passed away the
previous May; we had merged our smaller sister charity
the Elisabeth Svendsen Trust for Children and Donkeys
(EST) into The Donkey Sanctuary; the economy was
poor and the survival of the Euro appeared in jeopardy.
Yet despite all these concerns we were able to carry out all of
our planned activities and in fact we feel confident enough
about the future to expand our operations internationally.
In summary our income for the year was £27.1
million, up £1.3 million (5%) on 2011 on a like for like
basis. Our expenditure was £26.3 million versus £24.3 in
2011, with only 14 pence in the pound being spent on
fundraising and governance. rewarding work of donkeys improving the lives of and
Unfortunately in Ireland we continue to see a bringing so much enjoyment to children and adults with
large number of donkeys being abandoned mainly by additional needs. The donkeys also benefit from the
unscrupulous breeders and dealers. Whilst we still have activity they so obviously enjoy.
some space to take in donkeys and mules in need it is Now entering a sixth year of economic hardship we
getting tougher as this poor economic climate continues. have come to the conclusion that it is going to remain
This has resulted in a push during 2013 to increase the difficult for some years to come and that our strategy
number of donkeys going out to loving foster homes. going forward must recognise this. At the same time
Surprisingly the number of donkeys relinquished to us on we look to expand our operations internationally, in an
the continental European mainland has remained lower effort to grow our sphere of influence as the Centre of
than expected. Excellence for donkeys and mules around the world. In
Throughout 2012 we worked either directly, or with some areas we are also looking into how we can enhance
like minded animal welfare partners, in 27 countries the value of the donkey by introducing donkey assisted
around the world, most in the developing nations. Within therapy activities for children and adults with additional
our own projects we reached over 400,000 donkeys needs in countries where severe hardship is already a
through our fixed base and mobile veterinary clinics major part of everybody’s life. We do believe that donkey
and through our community education programme we numbers being relinquished to us in the United Kingdom
now believe that we reach areas where circa 1,000,000 and the rest of Europe will start to diminish as was seen
donkeys can be found. All of our veterinary interventions in 2012 and was the experience prior to the economic
and community education activities are treated as downturn that started towards the end of 2007. This will
a teaching opportunity to veterinarians, veterinary enable us to concentrate on many more of the 50 million
students, owners, handlers, children and the community plus donkeys and mules in need around the world.
in general. We could not carry on helping hundreds of thousands
Specific focus is being given to harnesses and harness of donkeys and mules worldwide each year without your
making, hoof care and equine dentistry. The correct continued support and generosity, for which all of us here
attention in these three areas alone can significantly at The Donkey Sanctuary sincerely thank you. We know
improve the life of the donkeys and through this the lives it is all worthwhile when we read your letters, emails and
of their owners and handlers. Facebook and Twitter comments and when others in
The integration of the formerly named EST into the the world of animal welfare give you recognition for the
work of the charity went very smoothly. We renamed contribution you make to improve the lives of animals
the activities at the six centres in the United Kingdom worldwide. This was demonstrated recently when The
“donkey assisted therapy” and rebranded each centre: Donkey Sanctuary was awarded the Carole Noon Award
The Donkey Sanctuary – assisted therapy unit. All are for Sanctuary Excellence by the Global Federation of
open seven days a week to the public, to enable people Animal Sanctuaries, the first time awarded to a United
not only to visit the donkeys, but also to see the very Kingdom charity. Thank you so much.
7
RESCUE AND Case study 1:
REHOMING Mules
Giving unwanted,
neglected and
abandoned
donkeys the
lifelong care
they need
At our farms and holding bases across the UK, Ireland,
Italy, Spain, Romania, Portugal, Greece, France and
Cyprus, donkeys and mules impacted by the economic
crisis needed our help on an unprecedented scale in
2012.
The trend of extensive abandonments in Ireland
continued unabated, with donkeys left to fend for
themselves on waste ground, roadsides and in industrial
estates. Sadly the theme of donkeys being ‘surplus to
requirement’ was reflected throughout Europe and the
UK, with owners no longer able to care for their animals
having no one to turn to but The Donkey Sanctuary. As
a result we took a further 700 donkeys into our care
this year, which presented a significant challenge, not
least in terms of finding space to house them! We were
forced to be creative, converting storage barns into
donkey housing on our UK farms; no mean feat during
Sophie Carter, with Ballymac the mule.
the wettest summer the UK has seen in 100 years.
Meanwhile in Spain we created two new Isolation Units
to accommodate and rehabilitate the continuous flow Mules are so often misunderstood as stubborn,
of new intakes who had frequently been traumatised by aggressive or unpredictable - but here at The Donkey
neglect and abuse. Sanctuary we have come to love them, following over
Happily, despite recession, storms, floods and even twenty years of getting to know them at our farm in
a fire at our Cyprus sanctuary, we were able to care for Tedburn St Mary. In 2012 we took care of over 130
5,500 donkeys and mules throughout Europe in 2012, mules who would otherwise have been homeless, and
and give a further 1,500 donkeys homes with caring the farm staff there have come to understand and value
foster owners. these creatures’ sensitivity, intelligence and character.
That said we also have a healthy respect for their
individuality – football helmets and body padding have
come to play a key role in training the animals to accept
veterinary care and grooming!
“Mules are challenging yet rewarding creatures
to work with. They teach you the art of patience.......
and once you have learnt this they let you in to their
way of thinking.....Only then will they reward you with
their trust. It’s well worth the wait!” Town Barton
Mule Behaviour Trainer, Sophie Carter.
8
Case study 2: Case study 3:
Fostering rescue - Betty
Pupils from St Edwards C of E School with
Maco and Joop.
The Donkey Sanctuary’s fostering scheme is one of When our welfare officer accompanied an RSPCA officer
our most important initiatives. Donkeys and mules are on a complaint following a tip off from a member of
bright, inquisitive and playful creatures, and whilst we do the public, they found Betty in pain and alone, with no
our best to keep them happy and engaged on our farms, access to shelter or water. Her hooves were extremely
we know that they are best served by becoming part overgrown, and she was suffering with an infestation of
of a family, receiving as much one on one attention as lice and painful rainscald. The RSPCA removed Betty
possible. on welfare grounds and immediately signed her over to
In 2012 Joop and Mary were fostered by St Edwards The Donkey Sanctuary, but for a while we feared that
C of E School in Rochdale. The lives of both donkeys and her trauma would prevent her from ever being truly well
children have been transformed as a result. again. Thankfully over the last nine months, thanks to
Headteacher Lynne Coxell said: “Fostering Joop the loving care and expertise of our grooms and vets,
and Maco is one of the best things the school has Betty has made a full recovery. Only seven years old we
ever done. Not only does the animal contact help the hope she is at the beginning of a long and happy life.
children learn and understand about empathy and the She is now ensured sanctuary for the rest of her days
environment, but spending time with the donkeys is under our care; either in one of our farms, or if she is
incredibly therapeutic for both staff and pupils. The especially lucky, with suitable foster owners.
donkeys are so popular that we have no shortage of
volunteers to groom and walk them each morning
before school and even at weekends! Joop and Maco
are a fantastic asset to our school and the children’s
lives and we all love looking after them.”
9
DONKEYS IN THE
COMMUNITY
With the current economic downturn hitting the
developing world with devastating consequences, the
work of our International Team was more pivotal than
ever to donkey owning communities around the world
this year. In the course of 2012, we reached over a million
donkeys and mules via our permanent and mobile clinics,
and community education programmes. It would be
impossible to list all of the teams’ activities, but here are a
few selected highlights.
Our harness making workshops continue to make a
dramatic difference to working donkeys across our major
project countries. In Kenya in 2012 we took this concept
even further, where in Nairobi, four donkey owners who
had attended a harness training course in 2010, helped
us to provide training to a further 24 owners. By training
donkey owners to become experts in harness making
and other important welfare issues, we are able to reach
and save many more donkeys than if we were to depend
on direct influence alone.
In Ethiopia we have introduced, the community and
schools education programme to influence owners and
users to care better for their donkeys. It includes a variety
of initiatives such as self-imposed legislation to restrict
donkeys’ working hours and empathy development which
are now incorporated into school exams.
In Egyptian brick kilns good harness making became
more widespread, as owners began to see the benefit
of maintaining healthy, wound-free donkeys thanks
to our harness workshops and welfare clinics over
previous years. Meanwhile in rural communities in Egypt,
owners continued to respond positively to the teams’
participatory educational approach. We met one young
boy in Oussem who still had a leaflet from a school
donkey welfare class three years earlier. He continues to
handle his donkey gently and encourages his friends to
do the same.
In India, we trained donkey owners to identify and
treat common illnesses themselves; preparing them to
receive and use basic medical kit boxes like those we had
installed in brick kilns in and around Ahmedabad. In 2012
we extended our reach to Bijapur, nearly 100km from
our project in Solapur. Training of this kind is extremely
important, especially after identifying that colic is a major
concern in the area. In September the Solapur team
conducted an in-depth session on the causes, prevention
and treatment of colic with the local community.
In 2012 The Donkey Sanctuary’s international teams
worked either alone or in partnership with others in
27 countries around the world, and all our projects are
vital to the lives of donkeys and the people who rely on
them for their survival. Whilst working conditions can
be challenging, and the problems we see or experience
difficult to witness, every day we feel privileged to help
these hard working donkeys, along with the people who
depend on them so heavily.
10Case study 1 Case study 2
Bullo reaching out in Romania
Bullo with Woyessa and his family. Misu recuperating, following the attack.
Bullo is a highly valued member of his Ethiopian There are an estimated 30,000 donkeys in Romania, the
family, and it is thanks to ongoing Donkey Sanctuary majority of which are working donkeys, assisting their
community education that he is viewed this way. His owners with vital farming and transport tasks. We run a
owner, Woyessa, was one of the first donkey owners mobile veterinary service to help them, which goes out
of his village to accept the advice of the Sanctuary. every week from our Cernavoda refuge. Veterinary care
He is now the charity’s voluntary donkey-welfare club here is very hard to access and without the support of
leader for his village, which has a population of about our mobile clinic these donkeys would almost definitely
180 working donkeys. He facilitates the Sanctuary’s receive no treatment at all.
veterinary clinics at his homestead and provides training Two years ago our vets came across a donkey called
to other owners including how to identify illness and Misu, who had tragically been stabbed behind his ears.
disease, give simple treatments and improve pack saddles Misu’s owner Gheorghe was devastated. Misu was one
and harnesses to reduce wounds. Woyessa and his family of the family to him, and is essential to their livelihood by
have embraced a new way of caring for Bullo and as a selling cheese produced by a small number of goats that
result he is a happy and healthy donkey. he keeps in the hills overlooking the Danube. Gheorghe
explained that Misu brings food up the hill for the goats,
saying “Without Misu we could not feed our animals.
Without our animals, this family would starve.”
Our vets have been checking Misu ever since they
gave him his first desperately needed treatment for the
damage to his head and ears, ensuring that his wounds
are healed, his hooves are trimmed and his teeth are in
good condition. Misu is now strong and healthy again,
and Gheorghe and his family’s living is secure.
11DONKEY ASSISTED DAT case study 1:
THERAPY De-Shai’s story
In January 2012 The Donkey Sanctuary was delighted to
bring into its family six Donkey Assisted Therapy Centres
in Sidmouth, Ivybridge, Leeds, Manchester, Birmingham
and Belfast through merging with its sister charity, The
Elisabeth Svendsen Trust for Children and Donkeys.
Over many years we had watched the incredible
impact Donkey Assisted Therapy (DAT) can have both on
people with additional needs, and the rescued donkeys
who work with them and knew that by bringing the two
operations even closer we could add strength to each
other whilst at the same time saving on operational costs
and resources.
During 2012, the centres have given an astonishing
46,000 therapy sessions to children and adults with
additional needs. They have also shared their expertise
with our international teams to help them launch
outreach DAT initiatives in Romania, Portugal, Spain
and elsewhere. For example in Mexico, our team helped
develop a Donkey Assisted Therapy pilot project in San
Luis Tepulco in partnership with the Mexican Association
of Animal Assisted Therapy (AMTAE), to help children
improve life skills by improving their interaction with
donkeys.
It has been inspirational this year to witness the
tangible benefits that therapy with our gentle and
patient donkeys can bring. We look forward to a long and
productive future of promoting the important role that De-Shai at our Birmingham Donkey
these remarkable creatures can give to humans in need if Assisted Therapy Centre.
given the opportunity. Our DAT centres are open to the
public 7 days a week – so come and see for yourselves!
De-Shai has become a regular and much-loved guest at The
Donkey Sanctuary’s Assisted Therapy Centre in Birmingham.
De-Shai was involved in an accident and tragically
lost his left leg at the age of three. When he first arrived
we wondered if he would ever be able to ride, because
without his leg it seemed unlikely that he would be able
to balance in the saddle; but our team found a way for
De-Shai to sit on the donkeys. Whilst De-Shai still
needed a lot of help and support, we were so pleased
when his core strength, posture and head-control began
to improve. Now, through his incredible hard work and
determination, with the riding instructors at his side,
De-Shai is not only riding on the donkey as it walks – but
he loves trotting too!
Amber, De-Shai’s riding instructor told us “De-Shai
absolutely loves riding our donkeys. One of his
favourite games is a hand-to-eye coordination activity
where he rides over to a letter box in the arena, and,
with the support of staff, guides a letter through the
slot. We print off his favourite characters from the
children’s channel Cbeebies and sing some of the
theme music for him. He doesn’t really speak but he
will give us such beaming smiles that we know he is
having fun.”
12DAT case study 2:
Foster donkeys bring hope
We feel incredibly lucky to be able to work with and
help children like De-Shai, and our gentle riding-therapy
donkeys love our little visitors even more than we do.
The charity’s Donkey Assisted Therapy activities are
not limited to people with additional physical needs. Our
donkeys also bring joy and solace to those who have
suffered stress, trauma and social isolation; whether
it be to children in Romanian orphanages, the elderly
in residential homes, young people trying to find their
way in life, or soldiers suffering from injuries and post
traumatic stress.
Micheal Leatham with Dottie and Spud.
Vision of Hope is a centre in Wales helping young people
get back on their feet after having a difficult start in life.
The centre is also a fully-fledged foster home to six of
our donkeys; Dottie, Shadow, Spud, Rosie, Parsley and
Henry, who literally help turn people’s lives around.
Like many residents at Vision of Hope, Micheal
has taken part in our donkey care courses to hone his
skills; so much so that he now manages the care of all
the donkeys at the centre. This brings him great joy,
confidence and pride.
Spud, in particular became a saviour to Micheal
whenever he needed to feel less alone. Micheal told us; “I
can honestly say if it wasn’t for the donkeys, especially
Spud, I wouldn’t be here today. They helped me so
much in my life, helped me turn my life around from
drugs and crime, so all I want is to help these humble
animals.”
13Veterinary Case study:
Excellence Coco
Keeping Donkeys
Happy and Healthy
The Donkey Sanctuary prides itself on being the
international centre for excellence in aspects of
donkey and mule-related health; improving knowledge
and practice in the veterinary care of these animals.
Throughout 2012 we continued to be active in our
role spreading best practice amongst veterinary
establishments and practitioners all over the world. A key
theme for the year was educating owners, vets, equine
dentists and farriers in the differences between donkeys
and other equines.
Non-invasive research into donkey health and
welfare was a primary focus this year as we continued
to seek new solutions to issues and disorders that have
a negative impact on donkeys and mules. To progress
this objective in 2012, we developed a dedicated area
on our website tailored for veterinary professionals
to serve as an information resource for best practice
and cutting edge research. Specific Donkey Sanctuary
funded research projects in the year included a study in
to sarcoids in our donkey herd in Italy, lice prevention and
treatment, parasite control and management in the UK,
Italy and Ethiopia, African horse sickness in Kenya, and
trypanosomiasis in The Gambia.
Alongside our programmes of academic research, we
Coco recovering at Brookfield Farm.
worked to actively share expertise via our international
projects and partners in Kenya, Ethiopia, India, Egypt
and Mexico. Here we operated a strategy of continual Coco, a 10 day old orphan foal was relinquished to us
professional development; evaluating global veterinary following the unfortunate death of her mother. Having
competency and continually adjusting and refining received intensive treatment at a local practice prior
approaches in order to increase the impact of our work. to her travel to Devon she arrived at the hospital and
For example in February we brought experts together continued on a regular 24 hour feeding programme.
from three continents to develop a global strategy for To avoid Coco becoming too humanised, we promptly
parasite control to cope with differing requirements introduced her to a surrogate donkey mare which has
around the world, using data from applied research in worked out well. In time, Coco and her new mum will be
Ethiopia and Kenya. discharged and will join our resident mare and foal group
at Brookfield Farm.
Finally, with a current population of over 5,500
resident donkeys and mules across our farms and holding
bases in the UK and Europe, our surgery schedule was
full in 2012 with an extensive programme of lifesaving
care and treatments; including sarcoid removal and
foot and eye surgery. Throughout September and
October in particular our nursing team were kept busy
with our annual resident herd vaccination programme.
Approximately 1,700 equine influenza and tetanus
vaccination boosters were given to provide our animals
with cover against equine influenza which can be a very
serious illness, especially for elderly donkeys. Tetanus
in particular is an often fatal condition in unvaccinated
animals.
14Case study: Case study:
Junior vets day Sharing best practice in China
Jason James enjoying some veterinary training. Ajide Tuohuti on his visit to The Donkey Sanctuary.
Junior Vet Days were a new venture for the Charity Ajide Tuohuti from the Xinjang province in China was
in 2012, and the large waiting list of prospective sponsored by his government to spend six months
participants is proof of their popularity. In 2012 The learning about donkey welfare and how we care for
Veterinary Team hosted three days where groups of 15 and manage donkeys in this country. China has one of
young people were given an insight into the work of our the world’s biggest donkey populations and, despite
world-leading donkey veterinary department. Amongst the increasing mechanisation of farming, many families
other activities, participants were taught how to give a in rural villages still depend on a donkey for transport.
clinical examination, inspect dentition, as well as learning We’ve been working with The Chinese Agricultural
about donkey bone structure and anatomy. As always, University to explore ways of improving welfare by
however, the most effusive response from participants sharing our knowledge and experience with vets and
was simply spending time with the donkeys! animal welfare experts.
“I enjoyed the whole day especially the bandaging.
I think the day couldn’t have been better. I particularly
enjoyed finding out about the theatre.” Jason James
aged 11.
15The future: The Donkey of human beings. Proximity to these wonderful animals
Sanctuary’s Strategy for 2013 is already transforming lives all over the UK and Ireland,
and we very much hope to be able to introduce donkey
At the same time as we look to expand our direct assisted therapy activities for children and adults with
veterinary intervention and community outreach additional needs in countries where severe hardship is
operations internationally, we will work to grow our already a major part of everybody’s life.
sphere of influence as the Centre of Excellence for Given that we are now entering a sixth year of
donkeys and mules in educational and governmental worldwide economic hardship, we understand that this
establishments around the world. Partnership will expansion in our international operations must take
continue to be core to our approach at home and place in an exceedingly challenging environment. We
overseas, where we will promote the vital role that believe however that the number of donkeys coming
donkeys play in the economic lives and development into our care in the United Kingdom, was seen prior to
of countries with working donkey populations, thereby the economic downturn that started towards the end of
beginning to influence governments and opinion leaders’ 2007. This, combined with the incredible generosity of
attitudes to this most hard-working of beasts. our supporters, will enable us to reach out to many more
We will also be further investigating and promoting of the 50 million plus donkeys and mules in need around
the powerful impact that Donkey Assisted Therapy can the world.
have on the physical, mental and emotional development
Vasile was starving with painful feet and dental problems
until our vet Roxana gave him emergency treatments and
brought him to the safety of our Romanian Sanctuary.
16There are estimated to be over fifty million
donkeys in the world, one million of which
are currently within reach of our major
projects. In 2013 The Donkey Sanctuary will
undergo an extensive and rigorous process
to develop its next five year strategic plan,
including establishing an ambitious new
vision for our work over the next ten years.
The core aim of this plan will be to reach
substantially more animals, wherever they
are most in need.
17THANK you
One and all
2012 has been a year of achievement for The Donkey
Sanctuary; a year in which we reached more donkeys
and mules in need than ever before, along with the
families and communities that depend on them for their
very survival. We have only been able to do this thanks
to the tremendous working spirit and support of our
staff, our volunteers and all those involved in donkey
welfare amongst our partners throughout the world,
who all have one common aim... improving the lives of
donkeys and mules in need wherever they may be.
We could not do any of this without the support
of so many, and so we want to say thank you; thank
you to the donors and volunteers who gave their time,
money and energy to help keep us going in 2012;
thank you to the kind friends who remembered us in
their wills, to our wonderful Rosette Group for their
incredible generosity, and to the companies, trusts
and foundations who helped us with vital grants.
And so from all at The Donkey Sanctuary, both four-
legged and two...
...Thank you!
18Case study 1: Case study 2:
Wayne’ shocking shorts QTVs
Shocking Shorts in Yorkshire. Wendy Davenport at Sidmouth.
In 2012 Wayne Taylor raised £345 for our Donkey Anyone who has ever been lucky enough to come into
Assisted Therapy Centre in Leeds by pledging to wear contact with a donkey will understand just how difficult
‘unbelievably shocking shorts’ to work every day in it is to walk past without stopping to give them a cuddle.
the six months running up to Christmas. We thought The softness of their muzzles and their deep brown eyes
Wayne was very courageous to carry out his ‘shocking are enough to melt anyone’s heart. The challenge lies
shorts’ mission; not only for the strange looks he must when you try to multiply that by say, 388 - the number
have received from co-workers, but also for braving the of donkeys we have at Paccombe Farm - we would never
Yorkshire winter temperatures. Thank you Wayne! get any work done. So four years ago the Sanctuary
set up a pilot scheme whereby volunteers could come
along to one of our seven farms and spend valuable time
giving donkeys what they crave the most... attention!
The response was amazing and the trial went so well that
it was renamed and the Quality Time Volunteer (QTV)
scheme was born.
At Paccombe Farm in 2012 we had 10 regular QTVs
who devoted their free time to the donkeys; giving our
donkeys an astronomical 999 hours of quality attention.
Around all our farms in the UK and Ireland there are over
100 QTVs. Thank you!
19Thank you to our Miss S M Ainsworth Mr J F Scott
Rosette Group Ms V Alexander Mr J Shouler
Members in 2012 Miss R Antrobus Mrs I Silvester
Mr & Mrs D & G Archer Mr M Slade
The Rosette Group is an exclusive Mrs I M Armitage Mrs R Smith-Levett
group of higher level supporters Mrs M A Bamford Mr P Spivey
who wish to be more involved in Mr R F Bean Mr A Staples
the work of The Donkey Sanctuary Miss L Beesley Mrs M Sully
and make a vital contribution to Miss M Beetham Mrs B E Thomas
the rescue and welfare of donkeys Ms L Bilek Mrs P Thomas
both in this country and overseas. Mrs J Bordeleau Mrs M Thompson
This special group was created as a Mrs J Brice Mr M Thorne
way for us to say thank you to our Mrs E M Burns Mrs S Tomlin
most generous supporters and with Mr B Carpenter Mrs B J Vesey
the hope of building a stronger Mrs P Cooper Mrs S Webster
community of donkey enthusiasts. Mr & Mrs W H Crowley Mr & Mrs P S & M G Widdicombe
Mrs J M De Raaf Mrs J B Williams
Miss R Denby Mrs J Young
Mr J L Duffield
Mrs J Foster
Mrs V Foy
Miss P & Mr P French
Mr R Fuller
Mrs W M Furlong
Mrs F Gloag
Mr C & Mrs L Green
Dr E S Harri-Augstein
Mrs M F Hawkins
Mr M Hay
Miss R Hayward
Miss A Howard
Mrs J Hukins
Mrs S E Ingram
Mr & Mrs B Jacques
Mrs S Jamieson
Mrs E Jefferson
Mr D Johnson
Mr H Jones
Mrs Kernighan and Family
Mrs S Kettle
Mrs M E Kimberley-Scott
Mr J H Lanceley
Miss N Lavenu
Mrs A Masson
Mrs J McKnight
Mr S Miller
Miss M Mills
Mrs L Milne
Mrs J M Nelis
Mrs J Newman
Mr R R Outten
Miss D Parker
Mrs S Pearman & Mr J Russell
Miss S J Price
Mrs E Ramsay
Mrs J A Rule
Miss K N Sage
Mrs V R Saw
Mrs H Schneider
20Thank you to the charitable trusts
and foundations who supported
our work in 2012:
A S Butler Charitable Trust
Adam C I Naylor Charitable Trust
Andrew Browning Charitable Trust
Bartlett Taylor Charitable Trust
Betty and Stanley Abbett Charitable Trust
Betty Woodrow Discretionary Will Trust
Donald Byford D Charitable Trust
Dziniak Charitable Trust for Animals
Eastlands Homes
Henrietta Kitching Will Trust
J F H Wiseman Will Trust
James J Fattorini Charitable Trust
Jane Hodge Foundation
Karen Hanton Charitable Trust
Limoges Trust
Loseley & Guildway Charitable Trust
Marenjan Trust
Miss Hanson's Charitable Trust
Miss P L Russell Charitable Foundation
Mr M E Knott 1998 Settlement
Mrs B M Richards Will Trust
Mrs C M Paxton Deceased Charitable Trust
Mrs D M France-Hayhurst Charitable Trust
Mrs D P Shakespeare Charitable Trust
Mrs Jean S Innes Charitable Trust
Mrs Norah Helen Spurway's Charitable Trust The John & Wendy Osorio Trust
Mrs Pauline Thomson's Charitable Trust The Joyce Cater Charitable Trust
Mrs S H Adlam Will Trust The Kathleen Patricia Underwood 2007 Discretionary
Rock Charitable Trust Trust
So Hum Foundation The Latimer Charitable Trust
The 29th May 1961 Charitable Trust The Leigh Trust
The Achurch Charitable Trust The Lord Austin Trust
The Alexander Mosley Charitable Trust The Michael Testler Charitable Foundation
The Ann Jane Green Trust The Mullion Trust
The Anna Rosa Forster Charitable Trust The Myristica Trust
The Annandale Charitable Trust The Night Garden Charity
The Barbara Welby Trust The Pennycress Trust
The Beryl Thomas Animal Welfare Trust The Professor D G Montefiore Charitable Trust
The Betty Kensit Fund The Rimmer Memorial Charitable Trust
The Bewley Charitable Trust The Ronald Miller Foundation
The Broyst Foundation The Shirley Pugh Foundation
The Calypso Browning Trust The Sir James Miller Edinburgh Trust
The Coutts Charitable Trust The Smythe Kitson Trust
The Diana Edgson Wright Charitable Trust The Sylvia Aitken Charitable Trust
The Enfield Charitable Trust The Sylvia and Colin Shepherd Charitable Trust
The Finderman Charitable Trust The Tyldesley Charitable Settlement
The Foresters Charity Stewards UK Trust The Tyler Charitable Trust
The Frederick and Phyllis Cann Trust The Valerie White Memorial Trust
The Gerrard and Audrey Couch Charitable Trust The Walker 597 Animal Trust
The Harry Bacon Foundation The Whaites Charitable Fund
The H D and B Crompton Charitable Trust The White Foundation
The Icthius Charitable Trust The Woodcote Trust
The Jane Margaret Errington Charitable Trust The Yvonne Flux Charitable Trust
The Jean S Innes Charitable Trust Tollemache (Buckminister) Charitable Trust
The Joan Turner Foundation Westmount Trust
21financial
Review
The financial performance of the charity and its subsidiary undertakings during the year was extremely encouraging
and accorded with the Trustees’ expectations. The position at the end of the year is regarded as very positive and
provides a robust base from which the charity can extend its impact all over the world.
Income Generation
Total income for the charity and its subsidiaries for the year ended 31 December 2012 was £32.2m which includes
the exceptional one off donation of £5.1m representing the fair value of net assets donated by The Elisabeth
Svendsen Trust for Children and Donkeys following the merger on 1 January 2012. After removing the effect of this
exceptional item income for the year was £27.1m (2011: £23.6m). The charity continues to strive to grow its income
in the face of a very challenging economic climate and during 2012, thanks to the generosity of our supporters, our
income on a like for like basis grew by 5% compared with the previous year.
Where our money came from:
2012 12 Months to 12 Months to
31.12.2012 31.12.2011*
£’m £’m
Legacies 18.0 17.3
Donations** 6.7 6.1
Investment income 0.5 0.6
Trading company income 1.1 1.1
Other 0.8 0.7
Total 27.1 25.8
** Adjusted to exclude the 5.1m donation of net assets from
The Elisabeth Svendsen Trust for Children and Donkeys
* Restated for comparability on a like for like basis to include
EST income (unaudited)
In 2012 our donation income grew by £0.6m (9%) on a like for like basis reflecting our continuing efforts to highlight
donkey care and welfare issues to new audiences as we continue to develop new avenues of fundraising to increase
our donation income.
Legacy income increased to £18m in 2012 (2011: £17.3m) an increase of 4% which includes the impact of
including those legacies relating to The Elisabeth Svendsen Trust for Children and Donkeys. We are extremely
grateful to all who have remembered the charity in their will and whilst we acknowledge our success in generating
legacy income we also understand the need to further develop this very important source of income.
Income generated from trading subsidiaries remained consistent with 2012 at £1.1m (2011: £1.1m), there were
limited opportunities for growth in trading during 2012 and we faced an extremely challenging summer season with
the combined impact of the Olympics and some very poor weather conditions affecting trade.
Charitable Expenditure
Expenditure on charitable activities accorded with the Trustees expectations and, after taking account of the newly
incorporated donkey assisted therapy activities of £2.9m, total expenditure for the year including capital projects
grew to £26.3m (2011: £24.3m).
As we see the rate at which donkeys are being relinquished beginning to fall from the peaks of 2010 and 2011
the direct costs (before support costs) associated with our donkey care and welfare activities in the UK has remained
consistent with 2011.
We have added £2.1m of direct operational costs (before support costs) in respect of our donkey assisted
therapy activities during the year and in terms of overseas expenditure 2012 saw the benefit of the weakness of the
Euro against Sterling (hence making the Sterling equivalent cost of our European projects lower) combined with
22some reorganisation of activity within our international projects which resulted in a slightly reduced cost of Working
Worldwide.
We have already begun to see one of the many benefits of the merger with EST, the synergistic effect attached
to sharing costs in providing our charitable activities. Whilst direct costs of providing our charitable activities remain
consistent with the prior year, the addition of donkey assisted therapy has the effect of spreading our support costs
over a larger number of charitable activities and hence you will note below that in some areas there are some minor
reductions in total costs when we make year on year comparisons with 2011.
How your money was spent:
2012 12 Months to 12 Months to
31.12.2012 31.12.2011
£’m £’m
Donkey care 5.7 6.1
Donkey welfare support 1.7 1.5
Training, education and awareness 0.6 0.5
Veterinary services and research 2.8 2.8
Working worldwide 8.0 9.1
Donkey Assisted Therapy* 2.9 -
Fundraising trading cost of goods sold 0.9 1.0
Cost of generating voluntary income 3.4 3.0
Governance costs 0.3 0.3
Total 26.3 24.3
(* Adjusted to exclude transfer of tangible fixed assets from
The Elisabeth Svendsen Trust for Children and Donkeys)
Reserves
The Trustees operate a reserves policy which they consider appropriate to ensure, barring unforeseen
circumstances, the continued ability of the Charity to meet its objectives. The Trustees are increasingly aware of
the potential volatility of income levels and the significant proportion of the charity’s total income from legacies. In
addition, due to the fact that the charity makes considerable investment in projects outside of the United Kingdom,
the Trustees and Executive Team are mindful of the expenditure the charity incurs in local currencies funded
by monies received in sterling. The Charity aims to maintain, as far as it is possible, a minimum of free reserves
equivalent to at least one year’s expenditure coverage.
As at 31 December 2012, the total value of unrestricted accumulated funds was £55.6m of which £19.9m
related to unrestricted income funds that could only be realised by disposing of tangible fixed assets held for charity
use. A further £1.1m of funds are allocated for committed capital projects and £0.7m to intangible assets. The
resulting general fund of £33.9m includes £11.0m in respect of legacies of which we have been advised but for
which no income has yet been received. £33.9m or £22.9m (after deduction of residual legacy income yet to be
received) represents 17 and 11 months coverage respectively of the 2013 budgeted expenditure levels. The reserve
reflects additional funding requirements of the Charity’s expansion plans over the coming five year period and forms
part of its strategic plan.
23Structure, Governance
and Management
The following
pages describe
the charity’s
structure, how
it is governed,
its approach
to internal
controls and
risk management
together with its
policies in respect
of grant making
and investments
and how it meets
the public benefit
requirements set
out in Charities Act
2011.
24The Donkey Sanctuary was founded in 1969 by Dr a better understanding of the differing types of work
Elisabeth Svendsen MBE, became a registered charity undertaken by the Charity.
in 1973 and now operates under the governance of a A Committee structure also operates to enable
sole corporate trustee, The Donkey Sanctuary Trustee Trustees and Executive Team members to provide a
Limited. In 2012 the charity operated in 27 project greater depth of direction and governance on specific
countries around the world through a combination of parts of the Charity. Each Trustee will sit on at least one
international branches, subsidiary entities, holding bases of the Committees, although all can attend all meetings
and collaborations with other like minded organisations. if they so wish. The Executive Team members attend
They carry out a range of fundraising, donkey care and the meeting that is most appropriate to their role or
welfare and donkey assisted therapy activities united specialism. The Chief Executive attends all Committee
under one global Donkey Sanctuary strategy. meetings.
As a UK registered charity The Donkey Sanctuary To enable the Executive Team to operate effectively
incorporates overseas branches in Ethiopia and Mexico the Trustees have put in place a schedule of devolved/
as well as operating a network of 6 UK donkey assisted delegated responsibility which clearly sets out what the
therapy centres following the merger with its sister Chief Executive and the Executive Team are authorised
charity, The Elisabeth Svendsen Trust for Children and to act upon without recourse back to the Trustees. Any
Donkeys, on 1 January 2012. The Donkey Sanctuary’s approval required for an item of expenditure, contractual
charitable subsidiary undertakings operate in Ireland, term or commitment that is outside the scope of this
Spain, Italy, Cyprus and the Netherlands whilst the schedule must be put before the Board of Trustees for
charity’s UK trading subsidiaries Donkey World Limited their approval.
and The Hayloft (Donkey Sanctuary) Limited provide
additional income from the sale of goods and the
operation of catering facilities to visitors to our main
sanctuary in Sidmouth.
The charity has a sole corporate Trustee, The Donkey
Sanctuary Trustee Limited and the Board consists of
eight Trustees (who are Directors for Companies Act
purposes). The Trustees all have an interest in the care
and welfare of animals but also bring a mix of skills and
knowledge necessary for a charity of this size.
Trustees are appointed for a term of five years and
can seek re-election. When a Trustee vacancy occurs,
either as a result of the departure of an existing member
or it is felt necessary to strengthen or enlarge the Board,
new members are sought that will provide the sphere of
experience necessary to replace that of the departing
member or where there is believed to be a need for a
specific skill or speciality on the Board. The induction
process for any newly appointed Trustee comprises
an initial meeting with the CEO together with a series
of reviews with the appropriate Executive and Senior
Management Team members to supplement information
provided in their induction pack so as to impart
knowledge of the operational and administrative aspects
of the Charity. Details of Trustees’ responsibilities
are made available to new Trustees from Charity
Commission publications. Refresher course updates are
made available to Trustees in order to ensure that they
remain aware of charity and governance developments.
The Trustees meet four times a year together with
the Executive Team members at which strategic matters
are discussed and considered. Each Trustee meeting
is planned to last a full day with at least one meeting
each year, wherever possible, being held at one of the
sanctuary projects away from the headquarters in
Sidmouth, Devon. This is so that the Trustees gain
25Objectives
and Activities
Mission statement
The Donkey Sanctuary’s mission is protecting
donkeys and mules and promoting their welfare
worldwide.
The charitable objects of The Donkey Sanctuary are:
• For the benefit of the public, to relieve the suffering
of donkeys, mules and other such animals in need of
care and attention anywhere in the world and to provide
and maintain rescue homes or other facilities for the
reception, care, treatment and security of such animals.
• To promote humane behaviour towards such animals
by providing them with appropriate care, protection,
treatment and security and to educate the public in the
welfare of and the prevention of cruelty and suffering
amongst such animals.
• To benefit those persons whose lives are enhanced by
working donkeys and mules by improving the health and
welfare of such animals.
• To bring enjoyment and pleasure to enrich the lives of
children, young people and adults who have additional
needs, special educational needs, disabilities or illnesses
in order to enhance their education and make their lives
better through appropriate provision of facilities for
riding, handling or coming into contact with such animals.
In continuing the Charity’s work towards achieving its
mission and objects the Trustees have identified the
following key strategic objectives within the Charity
(Note: unless stated otherwise any reference to donkeys
also includes mules):
• to provide best care to donkeys and mules according to
their need;
• to provide sanctuary from suffering;
• to advance knowledge, raise awareness, increase
respect and promote humane behaviour towards the
donkey and its needs;
• to be a centre of excellence for donkey health and welfare;
• to promote the practical, educational and emotional
benefits of the donkey to society;
• to raise funds and use them, effectively and responsibly,
to fulfil our mission;
• to be a responsible and caring organisation; and
• to enrich the lives of children and adults with additional
needs by the use of donkeys.
Following the merger of The Elisabeth Svendsen Trust
for Children and Donkeys with The Donkey Sanctuary
on 1 January 2012 the Trustees acknowledged that
the current strategic plan, active since 2009, did not
include any strategic objectives for Donkey Assisted
Therapy. Since January 2012 an additional key strategic
objective was temporarily added to recognise this activity
and the Trustees have confirmed that as part of the
current strategic review Donkey Assisted Therapy will be
incorporated into the Charity’s plans for the next 5 years
and beyond.
26Internal Controls
and Risk Management
Connected Charities The Trustees have responsibility for the oversight of risk
management within The Donkey Sanctuary. In line with
The Elisabeth Svendsen Trust for Children and
recommendations of the Statement of Recommended
Donkeys (EST) Charity Number: 801070
Practice for Accounting and Reporting by Charities, the
Charity objects: To bring together children and adults
Trustees have approved a risk management process to
with additional needs with donkeys.
assess business risk and implement risk management
The International Donkey Protection Trust (IDPT)
strategies. An enhanced risk register was successfully
Charity Number: 271410
implemented in the first half of 2012 and forms the basis
Charity objects: To help donkeys and mules anywhere in
of the ongoing risk management process.
the world and to ease their suffering by veterinary care
The Trustees have reviewed the major risks and
and the education of their owners.
the risk management processes within the charity and
concluded that operational and financial controls, together
On 21 December 2010, the Charity Commission
with the internal audit programme, are sufficient to
granted a scheme under which The International
mitigate such risks.
Donkey Protection Trust would be incorporated within
Managers and the Executive Team review risk on
the Charity. Under this uniting direction, IDPT shall be
a regular basis, assessing the impact and likelihood of
treated as forming part of The Donkey Sanctuary for the
individual risk/s, the actions that have been taken to
purposes of Part II (registration) and Part VI (accounting)
mitigate or control risks, the effectiveness of our risk
of the Charities Act 1993.
management controls and whether there are new risks
On 2 December 2011 the Directors of The Donkey
for the charity that need to be considered.
Sanctuary Trustee Limited (“The Company”) and the
Actions taken during the course of the year have
Incorporated Trustees of The Elisabeth Svendsen Trust
served to either increase the strength of our risk
for Children and Donkeys (“EST”) agreed to proceed with
management, or to reduce the probability of the risk
the merging of EST’s activities into those of The Donkey
occurring and following the implementation of our new
Sanctuary with the intention that The Company would
risk register we have begun the process of embedding
act as Trustee of both The Donkey Sanctuary and EST.
the management of risk throughout the organisation.
On 21 December 2011 the Charity Commission
granted a Scheme under which EST would be
It is recognised that systems can only provide reasonable,
incorporated within The Donkey Sanctuary and has
and not absolute, assurance that major risks have been
agreed to the new objects for the merged charity. The
adequately managed.
effective date of the Scheme was 1 January 2012 and
under this uniting direction, EST is treated as forming
part of The Donkey Sanctuary for the purposes of Part 4
(registration) and Part 8 (accounting) of the Charities Act
2011.
Subsidiary Undertakings
The Donkey Sanctuary has ten subsidiary undertakings
and full details in respect of the subsidiaries’ activities and
performance can be found in note 25 of the accounts.
27Public Benefit Grant
Requirement Making
The Trustees confirm that they have complied with the The Donkey Sanctuary continues to provide grant
duty in section 17 of the Charities Act 2011 to have funding to overseas organisations whose objectives
due regard to public benefit guidance published by are similar to those of the Charity. Long standing
the Charity Commission in determining the activities relationships exist with four overseas organisations,
undertaken by the charity. two of which (The Donkey Sanctuary India and The
The advancement of animal welfare is specified as an Society for Protection and Welfare of Donkeys and
admissible charitable purpose within the Charities Act Mules in Egypt) were established by the charity for the
and is taken to include any purpose directed towards the furtherance of its objects in India and Egypt and two
prevention or suppression of cruelty to animals or the (The Faculty of Veterinary Medicine at the University of
prevention or relief of suffering by animals. Examples Ethiopia and The Kenyan Society for the Prevention of
of the sorts of charitable purposes falling within this Cruelty to Animals) being organisations with whom the
description include: charity has operated donkey health and welfare projects
• Charities promoting kindness and to prevent or for many years. Within all four of these projects well
suppress cruelty to animals; established processes exist to monitor progress including
• Animal sanctuaries; periodic detailed financial reporting to the Executive
• The provision of veterinary care and treatment; Team.
• Charities concerned with the care and re-homing of The Charity receives numerous applications for
animals that are abandoned, mistreated or lost; and grant funding throughout each year from individuals
• Feral animal control (e.g. neutering) and organisations and each application is given careful
consideration by the Executive Team in the context
The relief of those in need, by reason of youth, age, ill- of the Charity’s overall strategic objectives and also in
health, disability, financial hardship or other disadvantage terms of financial resources available. All grant funding
is also an admissible charitable purpose within the agreements are subject to approval by the Executive
Charities Act and is taken to include our Donkey Assisted Team and contain provision for regular reporting of
Therapy activities. progress against objectives set as well as providing
The Trustees are satisfied that the aims and suitable financial reporting.
objectives of the charity and the sections that
follow demonstrate how The Donkey Sanctuary
met its charitable purposes in 2012 and its principal
achievements under its respective areas of charitable
activity meet the public benefit requirements.
28Investment trustees
policy Approval
The Trustees have established an investment policy for This report was approved by the Trustees on
the charity that covers:
• an investment portfolio in equities, bonds and other
listed investments, long term in nature and administered and signed on its behalf by:
by investment managers on a discretionary basis; and
• cash held in term deposit accounts administered
through a combination of fund managers and the
Executive Team.
The Charity’s listed investments are managed
through a discretionary fund management agreement
with Newton Investment Management Limited. The Robert Crawford
agreement confirms the stated investment objective to Trustee
preserve and grow the invested sum through a balanced The Donkey Sanctuary Trustee Limited
investment portfolio of income and capital growth whilst
adopting a medium risk approach. The Trustees do not
have any policy precluding investment on the basis of
any social, environmental or ethical concerns. However,
if the Trustees were to become aware of any investment
being placed with (or potentially being placed with) an
organisation or company whose objectives were directly Stuart Reid
opposed to the objects of the charity the Trustees would Trustee
wish funds not to be placed in or if placed, removed from The Donkey Sanctuary Trustee Limited
such an organisation.
The Charity has highlighted to its fund manager that
investment decisions must be made with an awareness
of the Charity’s sensitivity to animal testing and animal
related issues which may cause pain, suffering, distress
or lasting harm. Periodic meetings are held between
Newton and selected Executives of the charity and on
at least one occasion during each financial year Newton
meets with Trustees and Executives of the Charity.
Any balance of surplus funds held by the charity and
not managed by Newton continues to be invested in
interest bearing deposits and Treasury accounts with
selected banks and building societies.
29STATEMENT OF TRUSTEES’
RESPONSIBILITIES IN RESPECT OF THE
TRUSTEES ANNUAL REPORT AND THE
FINANCIAL STATEMENTS
Under the trust deed and rules of the charity and charity
law, the Trustees are responsible for preparing the
Trustees’ Annual Report and the financial statements in
accordance with applicable law and regulations.
Charity law requires the Trustees to prepare financial
statements for each financial year.
The group and charity's financial statements are
required by law to give a true and fair view of the state
of affairs of the group and the charity and of the group's
excess of income over expenditure for that period.
In preparing these financial statements, generally
accepted accounting practice entails that the Trustees:
• select suitable accounting policies and then apply them
consistently;
• make judgements and estimates that are reasonable
and prudent;
• state whether applicable UK Accounting Standards and
the Statement of Recommended Practice have been
followed, subject to any material departures disclosed
and explained in the financial statements;
• state whether the financial statements comply with the
trust deed and rules, subject to any material departures
disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern
basis unless it is inappropriate to presume that the group
and the charity will continue in business.
The trustees are required to act in accordance with
the trust deed and the rules of the charity, within the
framework of trust law. They are responsible for keeping
proper accounting records, sufficient to disclose at any
time, with reasonable accuracy, the financial position
of the charity at that time, and to enable the Trustees
to ensure that, where any statements of accounts are
prepared by it under section 132(1) of the Charities Act
2011, those statements of accounts comply with the
requirements of regulations under that provision. They
have general responsibility for taking such steps as are
reasonably open to them to safeguard the assets of
the charity and to prevent and detect fraud and other
irregularities.
The Trustees are responsible for the maintenance
and integrity of the financial and other information
included on the charity's website. Legislation in the
UK governing the preparation and dissemination of
financial statements may differ from legislation in other
jurisdictions.
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