2022-12-31-accounts

				Page
Reference and Administrative		Details ofthe Company,	its Trustees and Advisers
Trustees' Report
Independent Auditors'	Report	on the Financial Statements		13-16
Statement ofFinancial	Activities			17
Balance Sheet				18
Statement ofCash Flows				19
Notes to the Financial	Statements			20 - 36

				Restricted	Unrestricted	Total	Total
				funds	funds	funds	funds
			Note	2022	2022	2022	2021f
Income from:
Donations and legacies			4	344,376	4,597,507	4,941,883	3,959,075
Other trading activities			5		4,237	4,237	4,566
Other income			6		6,514	6,514	7,589
Total income				344,376	4,608,258	4,952,634	3,971,230
Expenditure on:
Raising funds					1,484,467	1,484,467	1,118,749
Charitable activities:
Payments to Hong		Kong		344,376	1,818,809	2,163,185	2,392,166
Public awareness		and education			316,772	316,772	302,123
Other charitable	activities						8,292
Other charitable	activities				10,860	10,860
Other expenditure					956	956	2,783
Total expenditure				344,376	3,631,864	3,976,240	3,824,113
Net movement in	funds				976,394	976,394	147,117
Reconciliation of	funds:
Total funds brought		forward			729,201	729,201	582,084
Net movement in funds					976,394	976,394	147,117
Total funds carried		forward			1,705,595	1,705,595	729,201

							2022	2021
							E
Cash flows from operating			activities
Net cash	(used in) Igenerated		from operating		activities		150,276	(172,350)
Cash flows from investing		activities
Purchase	oftangible fixed assets						(4,118)
Net cash	(used in)/provided		by investing	activities			(4,118)
Change	in cash and cash	equivalents in		the year			146,158	(172,350)
Cash and	cash equivalents	at the beginning			ofthe year		273,797	446,147
Cash and cash equivalents			at the end of	the year			419,955	273,797
The notes on pages 20 to 36			form part ofthese financial			statements

	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2022	2022	2022	2021
	E	E	E
Donations	344,376	2,865,845	3,210,221	3,189,582
Legacies		1,408,276	1,408,278	407,159
Gift aid		323,386	323,388	362,334
TOTAL 2021	411,748	3,547,327	3,959,075

		Unrestricted	Total	Total
		funds	funds	funds
		2022	2022	2021
		F	F
Trading	income	4,237	4,237	4,566
TOTAL	2021	4,566	4,566

		Unrestricted	Total	Total
		funds	funds	funds
		2022	2022	2021
		E	E
Unrealised foreign exchange	gain/ (loss)			1,014
Sundry income		6,514	6,514	6,575
TOTAL 2022		6,514	6,514	7,589
TOTAL 2021		7,589	7,589

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			F	F
Fundraising and promotions			692,808	692,808	370,905
Establishment expenses			60,442	60,442	75,852
Legal and professional		fees	7,407	7,407	10,701
Bank and handling	charges		49,426	49,426	42,063
Sundry expenses			27,835	27,835	6,739
Travelling			10,617	10,617	347
Printing, postage and		stationery	41,970	41,970	46,352
Wages and salaries			456,385	456,385	462,173
National Insurance			86,588	86,588	80,323
Pension costs			45,318	45,318	18,590
Depreciation			4,462	4,462	4,657
TOTAL 2022			1,483,258	1,483,258	1,118,702
TOTAL 2021			1,118,702	1,118,702

		Unrestricted	Total	Total
		funds	funds	funds
		2022	2022	2021
		E	E
Merchandise	costs	1,209	1,209	47
TOTAL 2021		47	47

			Restricted	Unrestricted
			funds	funds	Total	Total
			2022	2022	2022	2021
			F	F	F
Charitable	activities		344,376	2,146,441	2,490,817	2,702,581
TOTAL 2021			411,748	2,290,833	2,702,581
Summary	by expenditure	type
			Staffcosts	Other costs	Total	Total
			2022	2022	2022	2021f
Charitable	activities		316,772	2,174,045	2,490,817	2,702,581
TOTAL 2021			302,123	2,400,458	2,702,581

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			E	E
Foreign	exchange	losses	956	956	2,783
TOTAL	2021		2,783	2,783

	Activities
	undertaken	Support	Total	Total
	directly	costs	funds	funds
	2022	2022	2022	2021
	F	F	F
Direct costs	2,479,957	10,860	2,490,817	2,702,581
TOTAL 2021	2,694,289	8,292	2,702,581

					Total	Total
				Activities	funds	funds
				2022	2022	2021
				E	E
Public awareness		and	education	316,772	316,772	302,123
Programme	payments		to Hong Kong	2,163,185	2,163,185	2,392,166
				2,479,957	2,479,957	2,694,289
TOTAL 2021				2,694,289	2,694,289

10.	Analysis ofcharitable	Analysis ofcharitable	expenditure	by activities (continued)
	Analysis ofsupport costs
						Total	Total
					Activities	funds	funds
					2022f	2022f	2021
	Governance	costs			10,860	10,860	8,292
	TOTAL 2021				8,292	8,292

11.	Auditors' remuneration
				2022	2021f
	Fees payable to the company's		auditor for the audit ofthe company's
	annual accounts			10,860	8,292
12.	Staffcosts
				2022	2021f
	Wages and salaries			773,157	764,296
	Social security costs			86,588	80,323
	Operating costs ofdefined	benefit pension schemes		45,318	18,590
				905,063	863,209

2022	2021
No.	No.
30	27

2022	2021
No.	No.

	Fixtures and	Office
	fittings	equipment	Total
	E	E	E
COST OR VALUATION
At 1 January 2022	4,513	34,633	39,146
Additions		4,118	4,118
At 31 December 2022	4,513	38,751	43,264
DEPRECIATION
At 1 January 2022	4,513	21,690	26,203
Charge for the year		4,462	4,462
At 31 December 2022	4,513	26,152	30,665
NET BOOK VALUE
At 31 December 2022		12,599	12,599
At 31 December 2021		12,943	12,943

15.	Stocks
				2022	2021
				E
	Finished	goods and goods for resale		911	2,017
16.	Debtors
				2022	2021
				E
	DUE WITHIN		ONE YEAR
	Trade debtors			136,774	39,163
	Amounts	owed by Hong Kong and other Animal Asias'		721	721
	Other debtors			1,695	1,695
	Prepayments		and accrued income	1,256,540	541,476
				1,395,730	583,055

				2022	2021
				E
Amounts	owed to Animal Asia Germany		and Italy	43,479	15,066
Other creditors				24,950	77,314
Accruals	and deferred	income		55,171	50,231
				123,600	142,611

			2022	2021
			E
FINANCIAL ASSETS
Financial assets measured	at fair value through	income and expenditure	419,955	273,797

Statement offunds
Statement offunds	- current	year
		Balance at	1				Balance at	31
		January				Transfers	December
		2022		Income	Expenditure	in/out	2022
			E	E	E	E		E
Unrestricted funds
Designated funds
Designated Funds		509,253				(509,253)
General funds
General Funds - all	funds	219,948		4,608,258	(3,631,864)	509,253	1,705,595
Total Unrestricted	funds	729,201		4,608,258	(3,631,864)		1,705,595
Restricted funds
End Bear Bile Farming				208,473	(208,473)
Cat and Dog Welfare				11,230	(11,230)
Captive Animal Welfare				124,673	(124,673)
				344,376	(344,376)
Total offunds		729,201		4,952,634	(3,976,240)		1,705,595

Statement offund	s - prior ye	ar
						Balance at
		Balance at				31
		1 January			Transfers	December
		2021	Income	Expenditure	in/out	2021
		E		E
Designated funds
Designated Funds		487,929			21,324	509,253
General funds
General Funds		94,155	3,559,482	(3,412,365)	(21,324)	219,948
Total Unrestricted	funds	582,084	3,559,482	(3,412,365)		729,201
Restricted funds
End Bear Bile Farming			316,104	(316,104)
Cat and Dog Welfare			72,768	(72,768)
Captive Animal Welfare			22,876	(22,876)
			411,748	(411,748)
Total offunds		582,084	3,971,230	(3,824,113)		729,201

							Balance at
			Balance at 1				31
			January			Transfers	December
			2022	Income	Expenditure	in/out	2021
			E	E	E	E	E
Designated		funds	509,253			(509,253)
General	funds		219,948	4,608,258	(3,631,864)	509,253	1,705,595
Restricted		funds		344,376	(344,376)
			729,201	4,952,634	(3,976,240)		1,705,595
Summary		offunds - prior year
							Balance at
			Balance at				31
			1 January			Transfers	December
			2021	Income	Expenditure	in/out	2021
					E
Designated		funds	487,929			21,324	509,253
General	funds		94,155	3,559,482	(3,412,365)	(21,324)	219,948
Restricted		funds		411,748	(411,748)
			582,084	3,971,230	(3,824,113)		729,201

Analysis	ofn	et assets between funds - current ye	ar
			Unrestricted	Total
			funds	funds
			2022	2022
			E	E
Tangible	fixed	assets	12,599	12,599
Current	assets		1,816,596	1,816,596
Creditors	due	within one year	(123,600)	(123,600)
TOTAL			1,705,595	1,705,595

Analysis	ofn	et assets between funds - prior year
			Unrestricted	Total
			funds	funds
			2021	2021
Tangible	fixed	assets	12,943	12,943
Current	assets		858,869	858,869
Creditors	due	within one year	(142,611)	(142,611)
			729,201	729,201

					2022	2021
					E
	Net income for the year (as per Statement of Financial			Activities)	976,394	147,117
	ADJUSTMENTS FOR:
	Depreciation charges				4,462	4,672
	Decrease/(increase)	in stocks			1,106	(769)
	(Increase) in debtors				(812,675)	(361,245)
	(Decrease)/increase	in creditors			(19,011)	51,251
	NET CASH (USED IN)/PROVIDED		BYOPERATING	ACTIVITIES	150,276	(158,974)
23.	Analysis ofcash and cash equivalents
					2022	2021
					E
	Cash in hand				419,955	273,797
	TOTAL CASH AND	CASH EQUIVALENTS			419,955	273,797

						At 1		At 31
						January		December
						2022	Cash flows	2021
							E	E
						E
Cash	at	bank	and	in	hand	273,797	146,158	419,955
						273,797	146,158	419,955

non-cancell	abl	e operating leases as follows:
			2021	2021
			E
Not later than		1 year		4,584
Later than	1 year and not later than 5years			4,553
				9,137