Cthath r•trakn numb•r 233574 c0ftyy r•glslrakn numb•r IYJ881216 (Enftd and W¢•s) ANIMAL AclloN GREECE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
ANIMAL ACTION GREECE LEGAL AND ADMINISTrATJVE INFORMATION 5 Ar SlarThak*u David Sa15bw-Jon8s CVs (Chair) s th)rio Olwo Wrinos Paul G)ne FFA ITrw3sww) Jonathon Bennell IAppolnt¢d 7 Wrch 20231 Ms Uwbelh Andenon Ms bthkolno Sowa Chqrtly numb•r 233574 Compfjny numb•r CW1216 R•glstw•d offlc• 51 HkJh Str¢•t L¢ndon SEI IN6 Ihd•p•nd•nl •xan4n•r Pthrys Athyil tirril•d 4th Flxf 399401 Strand London United ngdoM WC2R OLI Soecttors DK Legol Ltd 55 W¢slW Road Surbiton Surrey K[6 4EJ
ANIMAL ACTION GREECE CONTENTS Pug• Truslees rewt Indep&nd•nl ¢xaminerfs 12 Slalem•nl of financlal aclmtles 13 Bakjncè sh••1 14 Nts1¢5 to Ihe flnanclol stalwrt¥nts 15-29
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees pYt5enl Iher and accounts fcf Iheysar ended 31 December 2023. The financkil slalem8nls hove b8en yep(xed in acCdanCe with thè occounting pofrie$ set out in note I to the financhil statements ond compty wth the charivs 90nr dccumenl, the Compan Act 2CQ6 and "Accovnting and RepClIng by Charl1.. Statement of Recommended Proctice oppICab lo charilw Fyepuring Ihew accovnls in acc(xdance wth the nancIal Ropcllng Standard opplcobb in the UK and Repubk ot trekjnd IFRS 1021 (effective l January 11191" Obl•cfv•s and aclMII•i Animol Action Greece IAAGI changèd ow nom? from Greek Animal WeWar8 FLnd Llmrt¢d IGAWFI on 141h $8Ptamber 3)22. We rerThJkn a UK reg15tered chority eslobhhed in 1960 atthovgh we WW8 operathng in Greece from 1959. OLf Objects ore the FfevenlK)n ond ¥el•l of ¢rveHy and Jutt9 amongst onima15 in Gr43ece. ¥10. F Grw? lo beco o nolK)n wh¢)S• F¢QF4e obovl the qualty ol onwno15' Ive5. To vje the vrtjy, ce fc¢ orMnMJ& lo educate and inspwe. encouraglng changes in ¢Jttiludes al evwy bv81 ol Gwok s1ty. We ore eomrriltred lo continvovs imryovemenl ol ol aspxt5 Qt ow wrffk and ore consèqv•nl developino a new strotegic pk)n whkh w• expcl lo knve conW?ted ond odopled during 2024. Ovr aim is lo have a kYg8r npacl on onirThJl welfrye in Greece. $0 ow slrol•glc pSJnninq yocess k tecvssad tsn baenlin9 woyy in whth we can incroase the reach ol eFf<yls. improve tho qvolily of our inlvAv•nts ond •nswe that the gains ue stJ$t(yned. I.0 ANIIML WELFAIE AcTivmES We have three operolionol 01[•5 01 ol whkh olrt)w vs to concentrole our r•sovrces and atl•nlbn on Greece's rrThl vvlnerabh anirThJb. nan stray cats and dogs, abondonad and working equines and affected by dios1. We have three rekjled wogarrrn ol swjrk designed to imFrfove tho h8allh ond 1[are ol arsirro15 by Supporting Ixol onirrol weware c¥gOnisal lo Fyovide Se5 cf yovk4ing 5pecialsl serve$ In partnwship wlh these GYOUF6. CommunHy bqs•d ¢al (md dog ¢ry• and muntso•m•ht There are mi1Son3 ol uncwrd cals and dog5 &eece endure tremendou$ dirricutt ond olttsn brEI lives. ConstOn searching lor their nexl mool at rk ol injwy. dtyeose and abuse. Ihè$e vuhwable anlrm15 con spend fh¢k ¢ntr• Ives wilhout ary ve•IntY ccye. sheLlar or posrtive hvrThJn contact. We supp(Kt eomprehen5ive comrfKmty-based col ot)d doo care and populatign rng9ernenl, Includes.. Sustoined sterilsotion. voccinalion and rricrochippng of unowned cots and dogs. Communty gvcffdkjnshlp of un¢)wned cats orsd dogs, whh inckjdes con$4tenl leedino. rrK)niloriNJ. disease ryevenl)n ond the wovtyon ol treotrrI lor ill and injured anirnab. The rescue ond rehcfiing ol cats ond dogs where pos%ble. cli1&n9 Vuknerab ond nbL¥n animob. The sleriknlion and rrwcrthippirg ol owned cats and dogs. Educah"on engagement of commvnilie5 to gyow vnder51anding of and support for comryehen%ve comnxJndy-bose(I cat and doJ core and popuknlK•n rThJnagemenl.
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Eqn car• There are thousands of hCes. dwkeys and in Gr••c•. )ny +ye wJking On&. used in lanring. 14Nwlry and tow. thjny others ¢ya rèlred obandoned. We provide specvJ551 veterinary. dental and triwy c(xe to WeAg hms, donkeys and mules, abondongd hoThes, donkeys and mukn Ihol rescued and now fjmng in 5attclugrps and to abondon herds ol free rrxJrThng hcnes, donkeys ond muk•s. We abo work lo edvcal• ¢)vm•5 in the ol ther animo& imk¥oving tho knowlgdge and ski15 gvoibbfe lo indivldual% and communilw thal and fves wth equines. We o&0 strfv• lo imkyove the and krth/dge of bxal aninKI weifore group volun18er5. mun1p0ty 51crf and rriniity vets. svpwting thèm lo ImpVe equine care and w•Warè. DI1••1 1•4Jons•, w•pry•dn•ss ond lftwl mllgolloft In recent years Greec• has expernced an increase Ml •xtr•mg V•Yolhw events Caun9 severe nolvr¢l and Qnvironnwnlol ii5ks and dMsl•ts. Extreme wholher •v•nts havè ond Fxc¥ected lo have a sipnficonl both on bolh the notwal enth)nmenl. Inckjdng anln))1s and on corrmU1ie1. InCding oninwjk. Thts mognilude and frequency ol extreme heol. w&Yfr•s and Ibods has Increased at a rale no on& coukl hove anticipated. These env¥onmenlal cTk•s cx• howng a swere Irrpact on animok. wlld anlrTrJi% caught up in Ik•s and Ik)od5 kne Ihey Ives ry suffer injury and Ihe bss ol Ih•k ho10•3. Strty anirTh715 svffer sirr41Jr ak)ng vthh owned animtsb. Thii plIrat ow wctk invthas suppclinq prylnw (xgonlals lo Re5cve. treat ond rehom• both vwa ond domesmc anirrKJls affeded by emeroencios. Id•nlfy ond tmpiemenl Tr0$0$ lo he on1n)I wellar? gol$alKIn5 Impbmenl meosms that reduce the impact ol •xtreme weather and nalwal disasters on onimats Identify and Impbm6nl mèasvre5 lo hek th? animul seclu to Fyepore Icr di5aslths. imkyomng Ih•w lo respond vtsn ¢J4astw strikes. WhJ•r In•u•Ing In ¢ydw lo acFwtive ot11$. bve il 15 irwlanl lo inenCe pubk oplnion, poky and prOce. respect ol each ol SXW three orirrnl we ain to shope pubk kn¢ge. rerStandIng ar b•htwbLV in favw of anirrK]I health and w•lfare. We okn seèk lo improve Ihe kn¢)ge and skth of OLV incbJding anirrKJl Wee organi5alions. the velerincry and widw anwrnl hgolth seclry. m¢JnicIpJWt ond rKJtionol qovemmenl. Hnaty we seek to infAJence. poky. I%)1 and ryaclice and commvnicale regukjty vAth eknted repyesenlalives and govemmenls of1015. w¢yking v4ilh portnet5 from ¢xr¢S5 the anirrKJl welfcre and where revant olher $eclo¥s to agree poky infkjencing wcrfilie5.
ANIMAL ACTION GREECE TrUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Wo tsn active membèr of a numbtr ol kéy sectc bod5 includin9 the W¢Jkl Fed8ration Animals. Eurogroup lorAnrrKJJ5, and thè Ewopean Cal & Dog Allance. 1.1 Publk b•MII The tru$leos have paKI due r•gard lo Chtyrly Cornffi0n 9vKlance on pubk b8ngfit in dociding what oclmlios the chth shouhj undertake advancement ol anlma1welFe in Greec•. The Charity exckjwety Io ¢xh0 ow obieclSve5 ond engage$ li the oc1m1$ descrfbad. The On other activitw ol Iho chaTrty ¢Jre in svpptxl ol ow obieclives, such a$ communicotion. lundroising. pubkity in the UK Ihrouqh SOCk]I r10. oppaa15 ¢Jnd magaines to ow supper$. and ensvring stotutryy Ctxnplance os a Irr¥ted c1)r)nY wlh the obationS assccKiled th ovr charilabk> 5atu$. Achl•v•m•nl ahd p•rfrymanc• 11 Comrrwnlly bawd eal and dog ¢(Y• and m4n49•rn• In YJ23. wa Supwl o nelwc4k ol kx¢l anwrKal QTQUPS to impla1 cal and/ dog pop¥Jknltin rngnagemenl inilNJlives. Tl¥s Invo Fxovidn9 fvnds lor Ihese ugowJlTon5 lo 'CoplLYe. Nevler and Relum. fr•• roarryng cats and dog5 wrth a vwi lo imFowrvJ the heollh and wèware ol indivKlvol Unit) and reducing th• brth of new stray kitt$ and pvppies. In 2023 Ihis Invo svpwling the efforts ol beal tyoups in A$0[gaS. Toxh?rchi5. Syros, Tinos, Atrlca and K0Mn0$. Supporflnq lh• dogs otTopl•mi We 0150 fv2vnched o new partnslIP vthh Angels Garden an animal Cygonln based In Xonlhi Ncythem Gr••c•. Ange& Gorden had beèn c¢led to respond lo a grownq popvknlK ol OpyoxirThJl stroy and abandoned dogs on o munk1po1rubbh sile in Toywos. Durfng an initial v1 we kgenthfitd a orave silualion.. V#Jny vnsteF4zed dog$ L¥e8ding unchecked Ih rTh3ny ill ond injured dogs. all of whh werts hing off SCTQPS of forys w05te at th? dvmp sile. In partnership wlh Greek AninM)l R•. we have Suppted hpJh vohjma swylnevler campobn5. ak)ng oWno slenTralions. We havè al50 5vpwl6d Ihe tr•olnnt ot rrnny Ii and injured dogs at Ihe le and Ihe weparalK)n lor and rehoning of Several dogs. tt is very MYxding lo see abandt)ned, vuknabb and special naed5 dogs rescved and kn'ng In k)ving home5. We wwe very pl00s lo partneA wth Ihts gkbjl norprOfil ugoninth)n Grealer Gocd Charil who proMded funding lo SUppt Ihe stthtk)ns ond o signrficont in-kind orft ol dog food. The IcKJd mode an immediate drftwence. 8awng the finartK)l and rxacticol t*essuo on AW Garden ar preventing the dog5 from g¢ing hun. The sleriF&7tK)n. vaccinolion. Fricro¢trNpp•ig ond ongcrfng ccye ol slray dogs land cats) the re5F)onsitNIty of kcal govemrrEnl. bul lh k]w is obsefftd rwe ¢n the ixeach than ils implemenlalion.
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORn (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 Whenever we work wfh bcol aninvjl group5 to stray ccxe and p0pvkjtn rThJnagemenl our airn ts to invth the bcal ryK1nlp0fity mknn9 them avrye ol Ih8r obl90tn5 and supporting them lo ir$Werr1 them. We are wcrting vthh eIed officia15 ond staff from Ihe nxjnripalty ol Topieros lo ens(xe Ihol they dev8k)p ond Impknant a pl]n lo svppc¥l Ihe dogs on the dvmp %le rVIra f¢Jwird. launch ol kngshlp eomnwttmy cal c<• woJ•d MoTch of Jm saw the start ol th& lygasl ond m051 antthov5 ryr4eCt in the hisl(¥y ol AnirrK)l AclKJn With the 5tJppcxtr ot Bottwsea Dogs & Cats Hom• w• bjunched a thrgwaar comprehensive commvnity-based col care woi•cl on the kynd5 of Par and Antiponx. prqecl girr lo iryrove the heatth ond wlIara of the fr$ roorrun9 cal popukJlion. ty 51eri&irvJ ol teasl ghfy percent ol Ihe Wnds. eals. Al the wnl of Steri1). the ca15 are oko Ing vaccinol•J ag(yn$l comrTr)n leln• dwjsos and robies and mkroehlpF•d and regiitered lo on? of the ithjnd's mvnicipalties. Thts cOnsliUM ol Or90noI)n$ inylementino the Fyoiecl inchjdes IOLV hxal animtsl welfarè grou PAROSCAT, Cals OF Eden. Paros Arurml VleWare SOcty and FEP on Ptxos and the Cals ol Anlipar05 on Antiparos. Bolh muni¢ip¢llw ho signed ftwmcxandvrrs ol Undonding and we are w)rking to Grow ther undw51anding ol C¢(runty cal cam and lh comrThlmanl and copacify lo svpw Ils rylemenlotion. In the fvsl yr of Ihe tl•tI. whh ded in 24. 2114 c¢31s ww¢ SI1•d. Th• 58cond year of Ihe wciect VAI see a tinUed Iocvs on stwthOls akng slgnlfleont corm)vnity engag•rrnnl ond •duealb?n and imyoved mopF4ng, counting and rnItOring ol cal ¢obnies. This ryoieel pr¢)Vkling us wlh an vnparaleled oppcfflvnity lo lesl ovr apFwooch lo comrnvnity cal care ot scob. to devebp $landord$ that can hdp inlum siryyk)r yclects and allow us lo identify how prciects of thi$ notvre can be mad• su51ain0b inckjdlng vio partnorshlp b•lwè&n Ixol onimolwelfare groups ar municipaffil. Since OLK e51obfthment, Ihe hurrone care and rr4Jnagemenl ol Greece'5 unowned cals ond doos has been o central prilty lor Antynol AclK)n feece. Untontrd Lyeedlng ol unowned cats and deos Is a pttsislenl COLth ol pcv heawh and N4pVore. We aim to w Ihe reoch and impact ol huh volumo spoylneuter pyotyammtss by working wllh bcol cygonisolns lo irry)lerrnl comweheniive cal and dog carè and ranarnant. 23 marked an imprylant rroment in thi$ eff(1 both I1h the on9cing SVPFXXI we ore provldlng to ex&%ling partners. the $t¢)rt ol new wrtnerships and the b3L*Ach ol commvnity cat car• pronne al scab vthh Ihe suppJt of BOtte).
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 22 Equln¢ c The Gréek AnirrMIl Weifc¥e FurKI has suppc1ed on Equine Outreoch lwamme in &eece since 1999. In odditi)n to handlng comtAex indNidval Cc$ ond rewls ol abandOnent or abvse. our dedroled leam ol veterTrnary and other woles52nai% ore resP)le fcf deSvering an FxogTamrne of oulreoch vlstls lo sdes wlh working donkeys. hcnes ond c< sanctu¢e$ in which abondoned ry rgtY¢d hcrw. donkeys and rrwkn ore fig. We pri18 ow supp¢Jt te< the srThJlw sheLters and sonclvaries who ¢Je $trugolno lo sumve. The hOe$, donk•y5 and mvles under Ihar FKQleCtk have worked hard al Ir fves and havo been relred due lo ¢J age, 5eritius injwy. or simth obandoned becovse they are no bnger CororThCa 4JseluL and hovg svbseouentty bo•n rescued. Equaw, we IOtten wtsing aquidaè. especial In Ihe sect. Ovr prtwrnrre ¢ims 10.. l. Uphol4 and Fnt0 Ihè highast wett(ye storthrd5 fc¥ al equidae throuoh campaigning fc( beller weware kws, Ihro¢Jgh communralion ol best wactk$ ond edvcOln oclNils. as wel as helyno th advice and gvKlancè for those who care. lo use and enfcxce exhlino km lo ochigve inlery8nlion$ l¢f indivvjual ar4maLs. 2. Address the weware and svflering cavsed by thè kjck ol access to prolessionol care lor wcking ofid relred eqiidoe on isl)nds. olher re10 areas ol rr¥Jinbnd ond eqvine shètteY5 and sonctuarie& through drKt Frovisi ol sp•citikl veterinory $w%ices lo anirThJ15 ny)st in need. 3. ImFrove the sklb and knovlgdge ol bcol onirml wdfore grovp vOnte8r$, munkipalty staff and mini51ry vets, $upwling Ih•m lo a¢hteve knTealer self4ufficiènGy in equine core and Weale. 4. Sltpwt the buuing ol o w¥Jer. not01 nehvth ol knowledge and 5kn15 among owners and profes5ionab olkts by offing rK)t advice ond bac Iroining in the fiekj. bul 0150 opwtvnits ILY ILvlh•r woftsskjnal deveh)kyMII Ihrovoh lorrTrJl IraSnlng k¥ogrommas. 23 we wue able Its trnal 489 eqixdoe in 13 rtMiink2nd and i51Jnd k)calbns. Al each of th•s• kXQtns. obo wovidod inwtgnl inlGYMa1ty and training lo ¢Y•vrw on how besl lo carts ltr Ihar onirrJls. T1JghoLrf the year OLf team rThcrochipped 26 •q•s. Èfflngin9 Ihe lold lo 124 since Y 2tr22 when we Incrxwal•d llis service into our Foryomme the frst time. The equin? regtslrQtn law went into lull eltscl Januay IJTJ. r•svltiTrJ in apwoMmle 5(m equinès being registered acsoss Greece lo dote. 2.3 Dlsqslw rnspons•. w•pa•dTr•si <md Inwcl nlgolknfv Between ju to Seplembw X23 Greece was severety hit by dtsvaslatirg wikifres and lknd$. Th even15 were o peI ol rTrjr di505ters which o¢cvtred in 2018, 27 and TJ22 part of o paltwn of wffienin9 extrerre wealhar ift EOpe in gerkerol and Greee• In lV]r. On each of these occasions hove suppC1ed the rescue. trealment hou51ng. relum or rehoming of bath wihd and dOS17C aflected by tre and Ik and we dKJ ths agaln in 2tr23. We $uppced two bng standing partner (goni5alhXS Dogs Vcre and Animts who rrK)vnted octive rescue. treatnI and sheMerirvJ effths in fe5ponse to the ffes in Ihe Attica r8g)n.
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 kllle rw¢u•, f•habThrflon and r•twn A141W (>eece'$ knding (XgonoIJn dedaled to wTrllle r85cue and rehatsltation. Thank5 lo Ihe re5F>onse ol our svppcy1s lo ourwJYfre appeaL we were able Io Fyowde ANIMA wlh cweI 0$ance dumg ond atlar Ihe ckjding urqenl specialsl equiprrent, medkotlon. ond 14>)g for the arumb. GerrrvJn wkllle OrGvJnIi0n AkInSgernenSchQtt Artenschuz IAGAI issued an appeal in response to the VIre5 whrh raised Euro 30.. W• or? very grateful lo AGA'S 5UPPryter5 in Germany lor Ihtr generoyty whh wa5 Put to inynediote r6scuing. treatina and rehortNno w5kl anlm affected by Ihe fires and extreme heol. tTh£rt rr¢eY was tronslarr8d dir8cIty by AGA to ovr orgonisalion in Greece so do6$ not appear n these occovntsl. This fvndlng enobd AMMA lo pwcha$e o new V•hIc vthich they are vr+g as transportaln fcr woundfrd ansrr#Jb. The new veh s)nian1 increased ANIM4's capacrly lo rescue ond transport nl and injvred aninls. not lust dum9 the fves bul on on onqc4ng bcysi5. successfu rescu•d. rehaliltaled, and relSed ¢f has a55umed wmutwl ¢¢J? fry a lolal of 477 onimols due lo the 2023 w1•5. This incfvjdes brds, deer. replth. hedoehog5. foxes and nurnerous charred torto Tr14ho rye generofy 100 3S)w lo outrun the oul<)l<ontrol bbzes. The huh vokJm ot anin)J15 rescued ond n•èding lo be housed in a $hcl sptsc• ol time Stretched the physicol capacity ol AN1 ineknding it'5 01)ilty lo hOLfy kyg• ol wey in general and buuc%ds in Fmjrticubr. We consequenlty donol•d Ewo S,C(Q lo supp¢xl the bLithing ol a vulhjre awiory. Each year, mcm than 7. wovnded, orphaned. and hkns v/kl animak ore cored l¢J. tr•ol•d. ond then released bock lo nolfft by AN. As temperatures oeross Ihe edlIranean conlinu• lo rne year on year and the risks of Ire and extr@ hsot grow. we wl be expknng hv+V lo suppryl ar4mal weiftTr ugar4s0itins lo pr8vont dtya$levs and redv¢e Ihe¥ irrpacl. In 3)23 we 5vpwled h¥0 partntsys lo impltynwil actiMlies d84gnod to r•dv¢• the impocl of extreme weather on the onimtsb in Iheir c¢Je. Thanks lo the extracrdincry gertrerty ol supwtets. inebJdirvJ Ihe svppcffl ol zooplus and Its customers who donated to our eTrvgency oppeaL o signan1 enhan¢emenl wo$ made to th• bu131n9$ ot Ihe P(xos Anirrol Weware Sociofy's sheltrer. With lunding FYowd•d by AnirrKJI Action Greece. lh& cthlros of th•r col hovses, wkjthon locll5ty. and troining cenler were al Fmperty insvk)l•d. Eanler in th• year we lunded the wrchastr of o rw cat house desvJned specif01 for sick ¢¢J15. ensuring o sole ond insuSJled space Ihew treolmenl and rècovery. The oddilion ol isokJlDn coges whlch waré donoted by a shdter in GemTr2ny hos crealed a fr51-cbss wkntion and recovtsy laciffy lor th• cats. The focl that the buikling ond oth•5 at Ihe sheller are now Insvknled nn5 the bviklings. whh were too cokl in winter and loo hot in the $vmmer, can be used with confidonce Ihr<yJghoul the entre yery. We hov• ad lo svppcrfl Ihe sheww by ertctiry shade $tructwes lo he keep ther dogs rooL
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORn (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Vrouva Form Aegina. a safe haven fc okl. aL%Jndoned and abused onirYKJk. on the isbnd ol Aegino. is kxated in a h)h IhJmrnbl2 pine Fuesl. Each summ8r. as a ryecaution. they evacvale of thei most vulnwabk onimoLE lo losler home5 &MJrding facilities where they are at ks risk of fires. With w 5UPPC¥t thw imyov•d ther rTrJins Supp and b8gan th8 pre$S of tnvestigating olher measlxes svch as rainwjter haNesliThJ and ins1o1ng pond5 or sprinkkn lo help keep Ihair re&d8nl oninKJk cool. Moi4ng low¢yd wè wil be wcrfking wrth olhr sonclwries and sheer5 to idenlthrf how Ihey can a keep cwl in the lace ol Iha grown9 Itweol ol éxlfftma heal and fire and reduce the imp¢Jcl of ding Parfn•NNp ZOOK1 Almost haw ol Ihtr funds Ihat we able to devolo lo dlsasl response. 0Vy and preVent)n in 2023 was FKOvkod by Europe's brgesl onntr pe>1 yoduct retailer zwpbjs. ZooVI made a C¢YF4JoI? donalion and awd lo rTrJtch ol donotiorts ol zeoF4us polnl$ fvom cvslem•s In Greece. Pokjnd and RorThunJ Ihwghovt Septemr 23. rts Ihan Ewo 46.CXXJ in fvnding wjs Fwovided by zoophjs and wa5 used lo suppcl ralef and fe$cue efforts ofid Gonfvibul? lo the dwsl& risk redvclJn acIN¢l$ we irnplemenled. 10.CY)J of the zoopb$ funding olocated lo on emergeney nd thul allow us lo finane• •wgency rescue ond ielel effcrfls wlhovl hamng lo s••k Ivndlng from svpporters il o disosl•r sMke$. Thls Imwovè lh• Nmtrlnem of ¢)vr supwt and wovide vs WFlh rtKximum Iblty. We are gral?fvl to zoophJs and Ihek cvslem•ts th geneTOVS supwl. funding was transled dinclty lo ¢Jx tygorffjolw in Greece and so Im't sh¢J%M) In the1• ¢¢¢ounts. Z4 Polcy Inlu•nclTrq and advoc(y We recoonis• Ihal the chonges necessary lo secwts a 5U51ained imwovemenl in the h•otth and wellam ol anirThJ15 acr¢)5s Greece rnu undFinned by ¢}nge$ in k]w poky and CtICe. W• ¢On3eqVenl wuk lo engag• oovemrrtsnl at both Ihe MUn1paI. r•gv)nol and natnal lev with a vkew lo an$n@ the iMpMentation ol exislng oniml welfare kjws and polcies and whar• gops ax1 calng Icff the devebpmenl o7nd 1rrplerrn1O1M?n ol new ond kjws. One of tho "gg¥s1 positNe devek)prrents fcw cats ond dog5 ha5 been the odoptk)n ol l)ws Ihol gNe l)col Mun1P01tls vwy speak resp111 owned and unowned onIma within Ihew jvrdlclion. We see bu gaps in the kjw reqvffes ond vthal haprIng on Ihe gound. Cl)sing that gop ond helping to en$we bcal gov•mwrnnls irrpbmenl ther responsst¥llteS 15 0 FXi(th lor us and we inlensitied w¢xk lo th end in 20YJ. It rerThJins nascenl ond be a growng locus of our work Ink•d lo our svpwt communrwised core ond mnagerrent of cats and dcgs Icfward. We (Ye olso an act6 menqr of the Ewwoup ILY AAirmb seeks lo rryove Ihe polcy. haw and aclKsns taken by tsru5sek in re¥p8cl ol arn¥Jk. In Oclober of 2023 we ith.ned other onirrol vdf(Ye Cwnts0tns across Ewope in calSng ILY th• pronKed reKswJn5 lo Ihe EU'S anirThil wewore lo be F*IclISed.
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORD (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 We wole lo Ihe 21 Mernber5 of the European Parlamenl Ihal reFxesenl Greece ¢Jrging th&m lo support the bnwbvaited reVL)n lo the Eij's aninl wellore bgi4kalion in the th programrro for 24. JVamb8r5 of the Ewopean Parlomenl hove an impcfftrant oppcKlunity 10 51and vp aninxib ond we have written to Greek MEPS vrginu them lo wess the Conference of Commit18e chai and the Wre-Presidenl$ of the EuroFean C¢)mrr#syon lo ensw• th• animal welfare reFc(ms are includad in the 3)24 workpkjn. Thtr Yast rroIcty ol Greek cilrens deeF ce atrfyJt anirThJl wemare. as rolkt•d in 5evgral opinion p)15 and o yicffity l¢Y U5 nv)wng IC]rd is to lap into and verage this nterest to help generole re polticol SalnCe in Greece ond in Evrop• i) suppxt ol irryoved onimalw6ifu•. 3.0 FINANCIAL REVIE &1 Prlnclpol Ivndlng sourc In the 12 rTh)nths ending 31st Decerthr ?3. dallOnS and olhw fvjn¢aing at £377,187 war8 ealtt Ihan In 22 1£106.XQl and ¢cles ¢1 £T85.034 wwe greater Ihon th• prewou5 yeaf 1£140.9241. Aeeountino Rukn requY• vs •ilhw lo aecount kff dOrtI)n$ and 1•goc$ as in Ihe year we receive Ihem ry lo occnje such into Wh il 15 reasonabty certain that thè Charify is entitled to It. The 8okinc• She•1 inekKlas d¢btcYs of £23.231 rewsJs•nling legaciès rec•vabb in 2023 bul not yel paKI. In 2)23 the incr•as• In 'R05hicled Funds'15ee Note 3 to th• Aceountsl lo £287.475 rgpresenl both a significanl aChement and increasad aclNify in our stroy cot popuhjton progromme through 'Captfft, nevler, vaccinot• and relvm, ICNVRI oc1m1. Fund•d and activ? supported by Batters Cat5 and Dogs Home. th Wear wowjmmo on the CYCd skjnds of Poro$ ond Anliparos. will il succejslul be a fvsl lX Crt•. and F¥0? g sgnificanl model lo I•01• okewhere In the counlry. 32 Charf14]bl• acll the 12 mnlh5 endirvJ 31st Decembef >Y23. lotol •XF•ndll ol £545.103 wa$ 51% hoher Ihan In 20221£3tQ,6X)I. 3.3 R•s•rY•s Poky Histi)0. most ol ¢xJr incon* to fvnd OLY chorilable ¢xliMli•s hos comè from the unplgnned sowces ol donat)fi$ and kngac. The Twslees hove Ihwelue considered tt kvud6nl lo eonlinue lo hobj suffic1 res8$ in Ihts form ol an Investment Fvnd CY cosh d•p05its to rrninlain current 1gvets ol anirThJl w8lfora ocllvity lty gl sl one and o hall year5. We Iherelcre adopted a Reserves Po6cy ol hokling 1 S yeor'$ pkjnned opwotional expenditure lexchjding extraordirry iterrsl. to t¢ rewth¥ed al k8a$l annuaty by Tnislee$ 10 Seek lo rmel that strateg aim and obieclNe. 3A Flnoncld thal•gy Al 315t Decer 2023 AAG hekl o lotal h)veslrmnl P¢xllolo of £9Y1396. In we h•W o lolal Inve51mènt PortfofK) of £4U,612. Agreed pkjnnad end[le lexcludlng resfricled fvndingl in l)24 £465.(KQ.
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORD (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 &5 Inv•slm•nt Fuhd The overall investment objective of AAG its inveslm8nl puttokj as a reserve fvnd lo ensure o balance bekneen incorne ond capital groYAh lIh bw lo m8dium [k over 5 yoots, but cash on deposit equivalent lo ot least the Reserve PoScy ltrvtrl ot 1.5 years of pbjnned expenditure. Whwe Ihere is thè lo do $0, AAG d085 have dr8Ct equity eX?vra mnag8d In accord th an investment mandate and within the weed range ol investment . The Tru51's inveslrrenl rr¥]ndol• vAlh ow investnwil mar Hambros oirr& lo gxclude inveslmenl in oreas of key ethical concem. such as arn. weorx)ns of r7vJ55 de51rvclion, comwnEs Ih signifKanl lobacco inleresls. punography, gomblng. akohci hvnyjn rYJhts abuse¥ and eXpk)Ila1Th ol animats. inckjdino ol anirThJl lesting. Th• Inveslmenl rThJndol• ond wlcrrrfjnce ol th•TMst's prytlok) Li kw under acffive TrKnggeff1 by Ihe Trvslees and 15 subj1 to a Icyrwl onnual revld by Ihe Treosurer. Nmlh a rewl lo the B¢x¥d ofTrv51ee5 on ol18asl an onnval ba. Rlik Manqg•m•nl The Trustees hove oswss•d thè rroiC risks lo %thkh eh¢rify exposed and Satisfl that Systems ore in p42ee to rril#wle expc6LYe lo th• myii5k3. The Twslsges have o duty to Klenlfy and reyw the rsks lo whh Ihts charity 15 exposed and lo &nsure opyopriote controk ore in phjce to proMd& T•osonabbJ assurance agoin$l fraud and wr¢r. TnJ$lees ore requed lo yoduce and review a Rtsk Mtsnagemenl statement and pk2n covering the aroos ol govefnonce, operalionaL finonch?L external ond cemplanc• wilh kjw and regulation risks. This ensures Trustees undersland Ihe principal risks and uncertainties facino th¢ Gompgny and charlly. The TnJstees perKKJroty lW wc£edures and $lalfing lo answe Ihal Ihoy odeqv01e address lh• negd$ ol the ch(yrty. Any tsks ¢) assessed during thi5 esS and ach'on loken lo rriligale them. The prec•dw•5 e revknd lo •nswe thal IW continue to m••1 the nd¥ of the charity. 3.7 Slwvctsr• The chority IrttrF#Jaled cn 24th Jvn• 1966 and r•gi51ergd 05 a Cl on the sam• dol•. Animal AclioTh &èecè 15 contrdbed by its goveming document. the andurn (Jnd Art15 ol Associallon. An vpdated ond revtsed v•ryon w05 gven forn)1 consent by Th• Charty COMMI)n on the 9th ol Moy 2018. 8y Special Resokntion. the Board ol Trv51•e5 lOmJI adopted the new Arkle5 of AssocKJlK)n on 21$1 W 1118. pcIng Ihe lhe in ltrce smce 29th Juty XQ4. Animol AclK)n Greece ItTty 'The &eek AnTh]I Welfare Fund tstThled IGAWFI, ts a Charitable company Imited ty gUOnIe• regled in Engh]nd ond Wobs wlh CpanY number Cl)881216 and charity number 233574. Ow regi51erad offte 15 at 51 Bc¥ovgh High Stro&1. London. SEI I NB. We opwaltr in Greece through ow norwfft company. Animal Acth)n Hts105 IAAHI. AAH is registered ilh the Greek generol bvsin8ss regisler (G.&) vnder Number I1 4071. wth a regislered office of Fafreo$ 43. Fakn 18547. Athens. Greece. As refeffed lo in Ihg 'Notes lo Ihe n0cHl Slotèmenl fu Year Ended 31.12.23' (Note 25 SvbsKJK71iesl. AAH operoles wi Greece thovgh its subsidkyy 'rb)nyofil' company. Anirml Actn He)$ IAAHI. Irom i15 regled office. AAG owm ol land the directcn. ore okn AAG Trustees. hobj the rerrKiining Th) and the hAH Board ofTrustees drecl$ ils operations.
ANIMAL ACTION GREECE TrUSTEES REPORT (INCLUDING DIRECTORS. REPORD (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 18 Gov•mon¢• The trustees who or• abo the deCtS lor the wrpose ol company k. and during the year 2023 were.. Davld Sallsbury-Jon•s hlltCVS Icharl Rtreloded Board Appcffllmenl Meetng, 8th Jvne E58cl Chor al Botyd Mgeting, 7th December 3)21. Mr Pad McGI?n• Ifreaswerl Eted Board Meeting, October 3M. ond appointed Treaswer. Rted Boord App(ynlrrnl V8lin9. 8th Allij Mqrfa ¥la Mathoi Mr John B•nn•tt Apwnled Board mgaling- 7 X123 lkn Anna Stamall R•Cl•d Board Apwnlmant Mling. 8th Jvne Ms Vaab•lh And•rwn Apwnted Boord Appcintrnenl tthn9- 14 June 2022 Ms Una Soura Appainled Board ApPTrIment ffith.ng- 14 Jun• X$22 The 8aaTd of Trvstees seeks lo ensvre Ihol the needs d tha Ch$ ore Upprgwale relled throvqh Ihe diventy of th• Iwsl•• body. AnIn]I A¢lion Greece govomed by the 8lxl8d B¢xwd ol TnJslw. wh h05 Ovorall rgspon$ibilify Iiy decision moking. Al Fyesenl Ihe Bwrd ol TnJslees hos seven members from a variety of prol&ssionol bockowounds, ol rebevonl lo the charity. The Board of Trustees meels a a3 four trr$ o year. Prior to appcinlmenl of n•w Trvslw. a ovdil lake5 pl3c?. New Trvslee$ are inw1 ond encouraged 10 Spend lirrrfJ Nmlh both lcdon and Alhens stolf. The cha ensurtss Ihal tha n Trusltes are lok)r wth precedino decisions ot)d dtscusyon5 ond tJe wov>ged wilh inlcmiation on Ihe charity. Under seclion 9.1 ol the Arlickn ol Associolion. Mernbtts ol the chall1ab company gvarantee lo contribute on arrthjnl nol exceing £1 lo th8 assols ol the charitablg company in the event of nding vp. Jo-
ANIMAL ACTION GREECE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 3.9 Monagom•nt The London office of Animal Action Greece 15 reSpOnbI Fcrf th• odrrinislralion of the al the company and charify's Wjl and financJl affa¥& mnaging ow supwter dc51gbas¢. condvcling al fundraising OctNi1 n Ihe UL ond ovgr5wThJ ol anirThJl welfare wwammes corried out in Greece throv9h ow nowwfft compyjny. Anirrnl AclJn He125 IAAHI. Trv$tees ie respo revmy and h¢aJ the stott to occovnl the delvery ol the weed strategic ot¥ectNe$ ond ptiuities. as agreed by the BcJrd ol Trustees. They regvbth receive operolional uyjoles and are nTrJde familar wlh the Fmcltal ond administrat• wtr ol I ehorffy. Animol Action Gre•cè endeavour5 to lor imKwving the Irealment ond slalL¢S ol animok all over Greace wfh or9anwtl0 aims ond obiech'v•s. We wc¥k wlh a number ol Greek ¢Jnd Inlernathxal cYganisolK>ns. 0$ as mony Greèk Ixal wewgre group5. Trust•es rèF<yt v*Js apVed ty the Board ol Tnjslws. AIF Duvld Sdsbury.JoTrw MRCVS (Chakl Truslee Daled.. 4 Jvn• 24 Alr Pavl McGlon• FFA (Tr•wur•r) Truste& tYaled.'4 June W24
ANIMAL ACTION GREECE INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF ANIMAL ACTION GREECE I report lo Ihe TnJ51ees on my exorThMlion of the firCk)I slalements of ArMnw]l Action CeeCe Ithe charity) tc the year ended 31 Decembw 2)23. l¢•spondblW•s and bosb ol report A5 Ihe Trvslees of the chorify land oko its dtsrtry5 Icr th• purpo¥es of corrpjny kjw) you aro reSpOnb lor Ihe prepwyath.on of the financNJl stolwnenls in a¢ctxdance th the reqvwemenls ol the Companies Act 2J)6 (the Acti. Hawng so1ed mysel Ihol the fin0ncl 51alements of thè charity are not requred lo b& avdiled undtsT Part 16 01 tho IK)6 Act and arè eWqit)le l¢y independent exarrinalion. I rep in respect ol my •xaninaKsn ol Ihg charity's financaal $talements carried oul under 58clion 145 01 the Charities Acl 2011 Ilhe 2011 Acll. In catrying oul my exon1natk I have fOKd al Ihe appkobb Oireclions gven by Charity COmrThlQn under secllon 14515llbl ol lh• l)1 l Act. Ind•p•nd•nl •xamlr••rf ¥lal•m•nl Slnce Ihg charity's gros5 kncoffe eXc•ed £250.(ts] yow exonynw musl bè o mbar of ¢ bo Ited in seclbn 145 of the 2011 Acl. I confmi Ihot l om qualf& to vndwtakts th¢ eXaTrNna1)n becousè I gm a m•mb•r ol Ibe ICAEW ond ACCK ore Ist&l bodN. I hove ¢onled my exaff4nolion. l ¢onfrm Ihot rb) rrKill have corn lo my ollenthon In conn•Cln with the exominatK¥n &¥wng cause lo •ve Ihat in any mol•rial r85pecl'. occounling reccyds V+ve nol kepl in ¥e5pecl ol I chJity gs reqvied by tion 386 01 th• 2YJ6 Act: or the financial 5tatgments do not aCcd thos• re¢ryds,' c thè finoncial slolements do nol COMP wth the accovnling requ¥ements of sectn 396 of th 2006 Acl other thon ony lequverrnI thot the accounls G4ve a trv• ofid view whh Is not o rTrJll8r con51dered 0$ port ol on independonl •xarr4nolion: or Ih? financiol stol?rnts have not b•en Fryxired aecordunce th th• mthhods and ncipkn ol thè Slalerrenl ef R•comffended Procl lu accounllng and reporting by chorftiè$ gppWcabk• lo charit ryeporifig ther accounts In O¢C+Jdance wilh the Financial Repthinq Slarthrd applcobltr in UK and Rawbk ol kekjnd IFRS 1021. I havo no con¢wns and hov• ¢ome across no Qlhw rNttexs in COnn•elb wilh the exorrinalion lo whh attention $hotJkJ dravm in Ihls r8pert in c(der to vndetstanding ot the ffnoriciol $tolemen15 lo be reoched. ),J>(kn,OLku Decknn Ntcusker FCCA FCA Perry5 Avdil LSrriltd 4th Floor 399401 Strand London WC2R OLT Unlled Kirydom t)ated.' eo TutrJL Qo? 12-
ANIMAL ACTION GREECE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 iIM•slrf¢l•d kndrfcl•d nds nds 2023 Told Unr•sthlet•d R•thl¢t•d lunds lunds ¥J22 Tolal 22 Nohs Incom• and •nd4)wm•nts tro•¥ Donalkns and cies Charitable actfvil Investments Other in¢orM 274,746 10.163 ,744 287,475 502,221 10,163 .744 X12L81 6.040 10,956 313 45.371 247,452 6.040 10,956 313 Tolol Incom• 3J5.653 287.475 S93.128 219,390 45.371 264.761 Exp•ndlur• on: Raiing funds Chodlabb aclMII 37,359 257,628 37,359 545.103 14.349 315.259 14,349 360,6&) 287.475 45,371 Tolal expendilura 294,987 287.475 582.462 45,371 374.979 Nel gal115$$I on lfiveslmenl$ 13 I48.71 148.7301 N•1 Inc•m•/{•xp•nthM) 10,714 10.714 1158.9481 1158.9481 Tronslers befv4••n fvnds Xl.172 13).1721 moY•m•ht In lunth I.11 10.714 1159.9481 1158.9481 Fund babnc•s ol l Janu1 XL3 n2.412 YJ.172 742.S84 881.3&J .172 901,532 Fund balgn¢•s al 31 D•¢•mb•r 2023 7&3.298 753.298 722.412 ,172 742.584 The 51Glem?nt of linancKJI actiwti inckth ol ond kgses ¥ec£¥Jnlsed in the yecw. Al income and expendil(Ke from ClInuIr£ oclmlies. 13-
ANIMAL ACTION GREECE BALANCE SHEET AS AT 31 DECEMBER 2023 Rx•d qu•ts Tongib18 asset5 Inv&stment$ 15 To 3.536 310,728 310m8 312,639 314.264 Cvn•nl Debtors Cash at bank ond In haTh 17 32.376 &35,345 51.854 389.676 567.721 441.5XJ •dl+)vk' amouth lahg du• TTr oh• y•ai 18 127.062 13,210 Nel eLYrènl t35ts 440,659 426.3 T•ld qM•ts l•M c•Jff•nl labvd 753,298 742.584 Th• nI olth• ch Restricted incorne lund$ UN•stitl•d lunds 20.172 7r2.412 753.298 753.298 742.584 The company rs •ntith•d to th• •x¢trption from audit raquY•m•nl conlain•d in Section 477 ol the Compani6$ Act X()6. Icf th• Ye ended 31 Decern 3Y23. The dirg¢1ry5 ocknow Ihew respoMblli•s eomth.ng Wth the reqvyerrents ol the Compjniw Act 2CQ6 wth respecl lo occountiNJ tsCL¥ds and Ihe ePtIon of firnC]I $tolemls. The mombws hove not reqvred the cornpjny to Obta on a11 ol ils financ1 slalemenls Ihe In question in occudanc• sèclJn 476. These finanaol 51alemenls hav& boon prèptrèd kn ¢ccCffdae vlth Ihe Fk)n$ lo Compan subiècl lo Ihe corrwnies regme. The financ1 slalernenls wèr• opwoved by Ihe TnJstees on 4 June 2124 rf Pavl FFA (TWa5u) Corrwny regi%trotKJn nvmbwC(881216 IEngSJnd ond Wale51 T4-
ANIMAL AclloN GREECE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 A¢counllng poMcE•s Choffty lftlomxthon AnirThJl ActKJn Gfeece is a Fivale Cr Snmled by gvaranlee incorporated in Englond ond Wates. Tho regtered office is Fkne. 51 Bcfovgh Hoh Stre8t. London. SEI I Ne. 1.1 Aeeovrrflrtg conv•rthon The linoncial Statements have been Feed in acccrfdance th• chty,$ Artic$ ot As$oclallon, dated 21$1 Jvny 18 $IfficUl stelion5 37 ond 42 Ihg Compan$ Act 26 and "Accounting ond Repuling ty Charities.. Slalemenl of Recomm6nded Practic& applicab lo harflle$ prepariro their occovnls in acc¢ydaJce vthh Ihe filioncl R6pcting Standard applicable in the UK ond Repubk of kekjnd IFRS 1021 lotsr9 l Januryy ]9). Gharily is a Pvblc Benefit Entity as defined by FRS 102. The charity has laken advantage ol the rx0vS in tho 50RP fcf ehathw opptyin9 FRS 102 Updat• Bulelin I not Io Fxep(Ye o Slolerrwnl of Cash Fbvo. The charity h a parenl ol a sm21 goup al Ir•fu0 th• ¢¢)trwny Li •tsmpl from the requremenl to prepartr eon50fdaled accounts. The oecoun15 tre Erfe•d in sterln9. whrh Y4 th• functional cwery of the Ch¢ty. VK)nelary omvnls in these financiol staleThnl$ are fovnded lo the nearest £. The accounts hove ba•n yepor•d undw tho hst¢Jt¢l cost eonv¢ntth, Tho wn¢lpal oecounting pokE5 adopled are set out bek)w. 1.2 Golng ¢oK•m Al the time ol approwin9 the occounts. Ihg Twstegs hove o reosonablg Qxpeclalion that tho chority ha5 adeqvote resources to conlfjrsue in operotDnol e$enCe lry the foreseeable fvjlure. Thus Ihe TNslees conlinve to adopt Ihe wng C¢Mcem basis ol accounting in preparing the accounts. 1.3 Chathabl• fvnds Unrestrrled lunds are avolrt]ble fcrf al Ihe dre1 ol Ihe Trvsl••s in f(tharanc• of the chor11ab oblactives. Re$lricled Ivnds ore $vbiect lo $peerf conddions by dofi¢X ef gantots 0$ lo how they mtsy be v$ed. Thts purp05as and vsos ol the r•stitled lunds tye set oul in the noles to the fingnciol 51alements. 1.4 Ineom• Income recOgned when the Ch¢ty is enlthd lo it after any pwfcm)ance conditions have been met. Ihe arrounls con be rrEa5vred Tekn. ond Fl 15 pyoboble thol income received. Cash donations ore recognised crt re¢P1. Othef donal*?ns are recogni5ed once the charity has been notified ol the donatTr. unkY55 wf¢naCe condth.ons WLrire deferral of tha amounl. Inco tax recoverobse Tek)tn to dOrtionS received under Gill Aid deeds of covenant i8 Tecogntsed al Ihe tWTE of the donalion. 15-
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Ac¢ounllng pokl {Conllnu•d) Legac$ are recogned on ieceipt otheTh4ise rf the charity has l)een notified ol on impending distribvlion. the amount is known. and receipl is expected. W the arU1 is not known. the legocy is treated 05 a conlingenl c81. 1.5 Exp•ndllw• LSabifilies are recogr¥sed as 8xpendshJre as soon as th9 ts a cx conslruclive oblwtSon ommitting the charity to that eXpenluTe, il t5 Probab that a tron3fw of ecorK)nic benefits wll be required in se11men ond Ihe OnK)unt of the oblgotkYTr can be meosured leF0b Expenditure occovnled lu on an occ¥uaig bosis ond has been cb55rfied under heoding5 that ogge9ale ol cost r•k)lèd lo th• category. Wh& costs cannol be direct atmbuled to particubr heodings hey have been akcaled lo aclmlies on o bow consient the Ltse ol resources. 1.6 Tonglbl• •d aM•ts Tangible tixed assets ¢Je iThtiafv m8a$wed at cost and subseqvenfv measured al cost vakJalk)n. nel ol deFAecialK)n and any irrwirrynI knes. Derx8eialK)n is rncogn•d so os lo wit• off the cost vakjalion of assets less Ihw re$Val vatves ov•r Ihtiir vselul fv•s on Ihe IdbvAng bts5aS.' Land and bing5 Pbnlgnd wviwnt Flre3 and rrttings OT 3 yoar5 15% on eosl Over 3 years Th• gain cf bss orfjing on th• dposal ol an oss•l Li d•l•mwned 0$ the difference belween the sa Fxoceeds and the cwinG volue ol Ihe a$5et. and reccgni5ed in Ih? stalerrnnl ol financial ach'vihes. 1.7 Hx•d au•+ Inv•thn•nh Fixed asset investrrnts are in1lbJ me05ured al tran5aclion excludirJ transaction costs, and are subsequent rrosurèd al ltsw vahJè ol •ach rèpcxling dale. Cln•S In loy value are reC09ned in nel COme/(expenditufe) lu the yecw. Transaclion costs or• éxyn5•d as incuffed. A svbsKliw i% an enlty controled by the charity. Control is the 1¢ govwn th? fin¢neial ond opwating pciw ot ènllly soas lo obloin ben&frts Irom its aclmhes. IA ImPaknt of Ilx•d au•ts Al ec5¢h repttrtirrfJ end dale. the ch¢Jity reviews the carying amunls ol ils lang[b assets to detwming whether thwe 15 any Indaln thol Ihos• assets havè suffared an inpoirmenl loss. ff ony such indakn exi51s. the r0Verabl? alnI of the asset 15 è5tirThJled in OTdtr lo delerrrwne the extent ol the impawrnent k)ss lil onyl. 1.9 Cash and cash equlvdenh Cash ond cush eqUNQnls inckjde cosh in hond, depcts hekj al cal wth banks. other sFKyI-lemi uid inv8slm8nls wtlh Inal rTVJtvthi8s ol three rnonth5 ¢* less. ond bank overdrafts. Bank overdraft5 are 5hovm wh1n borroNMrF5 in CUTent lablli85. 16-
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Ac¢oun4ng pokhs IConllnu•dl 1.10 Hnanckd Inslrum•nb The chtsify has eknted lo ap Ihg pYowi5ion5 of Section I I 'BO$ rn¢la1 In8trvmenls' arKI SeCtn 12 '0ther nGr]I Instruments bsues ol FRS 102 lo al ol its finonckjl instrumenls. Financ1 inslrvmenls ¢Je recogrwsed in the ch(#ity's bJbn¢ shael the charfty becomes party lo thè contfactval FYotsns ol thg $truMen1. Flnonck?l assé15 and lalyltie5 are oftsel, with the nel amovnts yesenled in the financ1 slalemenls. when there a forCea iighl lo s•1 olf Ihe rocognts•d amounls ond Ih•rè On inl•ntion lo Sett on o net ba%$ or lo re0re the o$set ond settle the kbi&fy simvtloneousty. ask ftnanelal aM•ts BOS finoncial ouets. whh inckJd• d•b1¢) and e¢Jsh tsnd bc¥nk InceS. initiaty measured al tronsoclion K¥tce inckKling IransactKJn costs ond are subseqvenlty carried al anTr)rttsed cost ung the •118cliv• inlwèsl mèlhod ufiks thè arraroemènl conslilules o financing transoclDn, ¥thefe Iho transoclw n measured ot the wesenl value of the fulure reCpts diicounled al a mat&1 ratè of interest. frnancial ossets cknsified as receivablo lIhIrt om year or• nal orn0¢d. osk flnanclal lulkni financial Ities. incknliro cradilcrfs and bank kjans ore inilh?ty rocognis•d al transoelion price Unle the ¢JroJgemenl conslilules a finoncing ITansaelion. whèrè thè dèbt Instrument measured at Ihe present vabje ol the fvlvre payments dThcounled ol a market rale ol interest. Fkngncial Faljllw ck3$5ifigd 05 pJyok4e wthin ong year are not ar1. Debt instYvrMnlJ subs•qu•nlty c(ri•d ol on11$•d e¢Xt. th• •ff•cllv• inl•T•sI ral• method. Trodg ¢redr1ry5 ¢Jre oblgations to pay fcf that have been acquired in the udinary course of operations fvom supphers. Arrounls F)0Yob ore cknssified 0$ cwent lab11t If payment dv• thirt on• year cf kn5. N not. they ore Fw58nled as non<LKrenl liobilties. Trade credilors ar? reeognised inr11a al transoclkn wce ond sut6equenlty nwoslved ol orrKflised cosl usiro the eNeclive inter•51 m•lhod. D•rncognllkn o1ffn0nck laljllhs Unc1 lakyllie5 are dereCogned th• ehtsrity eonlraclutsl obl901ions expira or ar• dharged Cf canceled. 1.11 R•lk•m•nl b•n•#tS Poyments lo defned contiibvlion relnnI benefil scherrns e chard as an expense as they fal due. 1.12 l•aJ Renta15 payable under operating knses. bncljding ary lease Iente5 reced, ch(Tqed a$ an expense on o stratrahl Ine basts over the Iwm of Ihe relevanl knse. 1.13 For•lgn •xehang• TronsaclK)n5 in cvffencies olh& Ihon pcwnd5 Stlng aTe reccyded al Ihe roles ol exchanga prevailng al Ihe dales ol the IransactK)ns. At each rep(xting end dale. mnel(zy assets and labilts thaf are denonNnoted in fuepn CUffenC cre retronsloted al the rates prevaiwng on the repuling end dale. Gains and k)sses (Thng on transbtKJn (re included in net incomelexpenditwe lor the period. 17-
ANIMAL ACTION GREECE
NOTES TO THE FINANCIAL STATEMENTS (CONtINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
CdHc
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 In¢om• from Inv•dm• Uni•thEcl•d Uni•Jlrfcl•d Indi Ivnds 2023 2022 Incoff from hted inveslrrents Inlerasl recvab 14.406 6.338 10,956 3).744 10.956 Olhu In¢om• Uni•s11•d Vni•strl¢l•d funds lundj 3)23 Nel gain on di5posalol lanqibb fiK•d 05B•Is 313 Exp•rKHlur• on fvndi Uni••fr5el•d Unr•Jfrlcl•d lunds lunds 23 X122 Fufithalslng and pvbl Advertisin9 0thertundrginV costs 26.609 10.79) 2,740 71.609 37,359 14,349 19-
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENfs (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Charflabl• acMI Talal (Yh•rCor• anlmal 2023 op•rallonal wellar• ¢hoffiabl• a¢llvlll•s Total op•raHonal ¢hoffiabl• a¢lMlhs •xp•ndlvr• 2023 staff costs DepredeJlion ond Impoirm•nt Animal ActKsn Helos Ptsros & Anthporos Col popvklion Project IBaller5eal Equine oulreoch Fyogramme Educatn project An1HobbIng Pro• I'Fovr Feet Free'l Sterilsation Prown Icals and dogsl Emergency respont•. 23 Sollwar• and moinlenane Insurance Travol Postage ond slat¢or Svb$cripllons Bank chafges Tebphont Svndry expenses Inve51ment portfolo fees Legol and FYo1essnol 78.? 13.278 92.CQ7 49.072 61,090 110,162 2,215 2.215 78,962 25.798 25,798 78,962 271.427 229.427 34.C¢)4 34.¢))4 2273 2.273 31,452 927 31.452 927 6.259 6,259 4,039 4,039 54,165 54.165 63,S95 63,595 39.e86 39.&96 10,622 10,622 11.016 1,016 l.OJ6 7,555 1073 6.171 &39 14,541 14,541 7.555 2073 6.171 639 7.829 719 5,605 1.102 792 ),997 5,963 719 s.5 .102 792 1.997 5,963 2.423 9.ICQ 1423 9.IC(J 2655 1655 11.159 1.8XJ 11.080 Rent and rates I i.coo 134.8e8 405.090 539.978 103.735 250.687 354,422 Shore of govemance 051s Isee note 101 5.125 5.125 140,013 4)S.CrXJ 54S.103 109.943 250.687 360.630 Analy4$ by fund Unrestricled Ivnds Reshicled Ivnds 140.013 117.615 287.475 257.628 255.225 109,943 2)5.316 45,371 315.259 45,371 140.013 405.090 545.103 ICll.943 250.687 360,
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Chaffiabl• aeNvlle# (Cohllnv•d) Gfqnts payabl• Dvring Ihg ygQT. Gronts pobj lo Anirrol HelJ5 grrn7vnled to £391AI I13Y22.. £1&9.6931. The gronl 15 rThJde lo AfiirThJl Aclh)n Hekn Icrf the eVentiOn and ol erudfy and Sufferino arTh)ngst anrro& In (>eece. AninKI Actton Hek$15 a norwofttr Oroanilat whKh Is a svb¥kYiary undwtaking ol AnlnYJl Action Greece Isee note 251. 10 Supwl ¢0 Supwt Govwnanc • ¢051s 22 Indep•rTrt •xorrin•r 1.33J 3.470 325 1,330 3.470 Accounloney Legal and prole35ional 3.470 325 3.470 5.125 5.125 Anased tween Ch(yitablg activili95 S.125 S.125 GovOn¢0 costs inckndes to th¢ o¢¢auntants 01 £4.w)l22.. £4.8C()I Icf aceounlancy During the year. Pavl la trusleel receTrved remunerathon lotalng £25,39412022.. £36,0621 under a controct 0$ the of AnirrK)l Aclion Hekis to rronaqe operotions in &eace. Tha Irvslee renyjneralion was aPFxoved by Ihe Charity comrrisstr. During the year, the Irv$lee atso reced rerThJneration lolalng £9.073 rekntion to Ihew folg as AnirThal ACtn Hela5 dreclor. Inckjded in credil¢)rs is a bakjnce lo a tntslee arrKJunting lo £9.07311)22.' £Nifj. 12 EmF•y••s Th• avera9e rrn1 nLvr•of empby••5 dLmg lh• ye0rv$. Numb•r Numb•r 21
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 12 Emphy••¥ (Cohllnved) Employm•nl ¢osts 2023 2022 Wages and soknries SocK]l se¢ty CCL81$ Other penspon costs 87.277 2.218 2,592 95,947 8,375 5.840 92,087 110.162 There we no ertyty••s wh¢JS• onnvtslr•rnnwalion was thun .C(. 13 Gdns losiw on Ift1• iIM•sfvlchd Unr•slrf¢hd fundi lund¥ 2023 2022 Gainslllxsesl arisiw ork Revoluolion ol invèsln*nts sa ol Snvoslrrw)ts 8.245 18.1971 155,2761 6.546 148.7S)I 14 Taxallon Th• ehorlty 15 exerrpl from Icryation on its orthtieS because al ils nct)me 15 appled fc( charilab purpojes.
ANIMAL ACTION GREECE NOTES 10 THE FINANCIAL STATEMENTS (CONTINUED) POR THE YEAR ENDED 31 DECEMBER 2023 IS TaThglbh h•d ass•ls T¢ Cosl At l Janu¢ry 2023 DPoSal5 54.048 154.0481 22,069 15,136 91,253 154.0481 Al 31 Decents 2023 22.069 15.130 37,205 At l January 2023 Dw8eiallon ehargéd In y•ar Elininaled in respect ol diposals 22,069 12.033 1,302 88,150 1,302 154.0481 154.0481 At 31 Decents r8 22.069 13.335 35,404 Ctyry5ng amoub)I At 31 Decener 20fJ 1.801 1.801 Al 31 Docert3y22 433 3.103 3,536
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 15 langlbl• fa¢•d a#•h (Conllnv•dl By Special R6soKJtion dalad 4 reh TrJ. having lakon leggl and accounfrng advice, Ihe Board ol Tw$tees re50fved lo transfer the cwner5hip ol the perty owned by Animal ActK)n Greece lo Animol Action HelJ5 IAAHI. as it WAJ5 ItKlged to t in the best inlwesl$ of Animal Action Greece lo do so. The Fryerty has been used os the opwotk)nol office ond registered addrw of the charbty's svbsidiory in Greece since inheritin9 tl in XJIO. is hxaled al Fake 43, Pyoevs, Alhgns 18547, 8y e 'Cortfficote of ReQtratIOn. of o Deed of Don0tn daled 10 Vrfjy 21, th• translw ol ownwship ol Ihe PertY from AninKJl Aclion Greece lo AnirTrJl Actbn Heks W receded In the Land Regtry Off9 Praevs ond Isknnd$. Thk 'donolion' vokjed the propwty at the equwalenl of Ihe UK 'rateabkn Vae, ol as at Ihe dale ol trarssler. On 25 Avou512021 AAH'5 01 odvisry5 Icyrroty odthd the Pfe$hYenl ol the Boord ol Dirèelcrt of AAH and Irv$lee$ ol Animol Aclh)n Greece Ihol the tronslw ol thé ownw5hip ha$ been compbled and a5 reg15tered in the Land Registry Office Ic( Pyaevs and Isbnds, dol 10 thJy 21. as being owned by Anirml Action HaJs. Th• 0Pty continue lo be used as the operational ollie ¢ynd regklw•g address of the charity's svbsKliary in Greece. The connol be dispos of vthhoul Ihe fcKrNIl eement of Ihe 8oord ol Dreclors of AnkrKJl Action ond Ih? Boud ol Truslees ol Animal Action &eece . -24-
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Hx•d assdlnv•slm•nts U4•d Olh•r Tol41 Cort or ¥alv¢sllon Al l January X)23 Additions Valvotion changes Dsp050Ls 3(k8,782 40.312 8.245 148.4471 1.946 310,728 40.312 8.245 148,4471 Al 31 D•c•mb• 2023 308.892 1.946 310.838 Carykng amounl Al 31 O•c•mbw 2023 .892 1.946 310,838 At 31 D•c•mb•r 3Y22 3)8,782 1.946 310,728 2023 2022 Other invwlm¢nts ¢omp¥e. v•slmnts in Subs¥ 1.946 1,946 Other investments reSJtes lo Ihe investment kn Ar¥rrKJl Acllon HelJs. o subskll¢ry ol Animtsl Aclltsn Grcts Iw• note 251. AnirrKIl Action Heks Li o n* kYoIII rygonisatioft ond the art1& ind6cat• Ihot Ils lolal catal 1$ 3,CbXJ ¢(Kos, ol K>% h held by Animal Aclvm fyeece. 17 D•blo Amovnts fawng du• wlhkn on• y•w. Other deblors Prepayment$ and acuved I0 25.376 51.854 32,376 51,854 -25-
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 18 Cr•dllois: amovnts fakng du• wllNn on• y•ar Other toxollon and sockl security Deferred income Trade creditc Other creditors AccnJol% defeThed inco 1.647 19 10.972 2.281 5,642 921 3.086 127,062 13.210 19 D•l•N•d Ineom• 2023 22 Arising from lfd IKcthe 106.520 OeferTed Income rek]les lo the unused gronl fvr)ds recwved trom Battwseo Dogs ond Cats Home Ihol wll be 5wnl durin9 %r24. as requ¥wJ by the <yeetYh•nl wilh Balls•o Dog5 and Cats H¢r. Dèf•rr8d incorr inCded wlhin.. cnI fjabthli6S 106.5 Movemèn15 in Ihe yeor.. DeleFred incorrn al l JafftLry 23 Res0V•S d•l•Th•d in Iheye 106.5 D•l•rr•d In¢0 al 31 Dg¢ember 20fJ 100.520 20 R•thlct•d fvnds Th? restricted lund$ ol the ch<ty comFx*e vrwended knbnces of d¢)nati¢$ and grants hekl on trusl 5ubiecl lo spe0r conddrons ty don5 a5 to how they rrKry vsed. At l Januryy Incomlng R•sourc•s i•sowc•s •xp•nd•d Transl• A131 l)•¢•mbw 2023 .172 287.475 1287.4751 111.172) -20-
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 S) R•slrfd•d fvndl (ConHnu•d) Pr•vlovs y•ar. Al l Jonuqy kncomkng Transl At31 D•c•mb•r 2022 .172 45.371 145.3711 20,172 The restricted lund ffrf)verMnls dlng 23 r•kJlw lo o grant r•tsved Irom Ball Dogs and Cots home. AniTrwJl Acl)n Greece IAAGI. in partnership wlh three wvate vel clnics and five k)cal animl Weore 0UP$. d•fjv o cal powkJt•)n rnnagerrent Voi1 on the Small thnds of Paros and Anliparos. Thg reshicled funds at 31 December 1122. r•lJtè lo ¥rants Ihal were receNed in 2021. These fvnds have be&n lu expended in r?btion lo the specfft proiecl$ and hav8 Ih•r•lore to•n tronsl•rred from reslricled lunds as th• 31 DOC8rnber23 Ivnd arrovnts to £Nil. 21 Ilnr•thlcl•d Ivn The unrestricted Ivnds ol lh• choi¥ty cornwe th? unexFend•d bakJncw of donalkns and ants whlch are not subJ•el lo spe¢lfic ¢ondilbns ty dorKYs ond onI( as to how they may be used. These include desnated fvnds whh ha b88n sel asidè out ol unrasfvrlod funds by Ihe Irv5tg9s lry5wGrG purpc¢e5. Al l January Incomlng *•Aouwc•• CM •wnd•d Gqlni ond A131 loM•s DK•mb•r 2023 Genwal funds 722412 1294,9871 20,172 753.298 Pmvlous y•ty. Al l Jonu¢wy Incomlng R•Jowc•s r•wrc•s •xp•nd•d Trand•rs Ga5ni aftd loss•i A131 D•e•mb•r 2022 G•néral Ivnds 881.360 219.390 1329,6081 148.7301 722,412
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 22 Analysls ol n•1 aM•ts b•hv••n iIM•sl¢t•d funth 2023 R•slrkt•d funds 2023 Fund balan¢•s al 31 D•c•mbffl 21Y23 r•w•wnt•d br. Tangible assets Investmen15 Current ossetsl1lamli1 i.eoi 310.838 440.659 310,838 440.659 753,298 753.298 UN•slrf¢l•d R•¥1•d fvndi Ivnds iotal 20# Fund bol(mc•s al 31 O•c•n*w 2022 ty• r•Jw•s•nl•d br. Tangible assets Inveslmenls Cvwenl asselslllots1lI 3.530 310,728 428,33) 310.728 406.148 3J,172 722.412 .172 742.584 23 Operathng Corritrnts L•u•• At the rewrting end dale the charify hod oulslondiThJ corrKrilm8nts lu fvlwe rrinlmum knse poyments under non-canctskb op•aling knses. whh fol dve 05 I01)v.. 2023 Wilhin one year Befv4een h¥0 and five ysjars 4,617 4.017 11.9)9 The operaling leose comrrllmènls r•blè lo olkerent. R41alod patytrorM¢lons
ANIMAL ACTION GREECE NOTES TO THE FINANCIAL STATEMENTS {CONllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 24 R•lol•d patyln%lIo (Conllnu•d) During the year the Animol Acttin Gieacè rnde grants lotaling £391.81112022". £188,6931 lo Animal ActK>n Helas. a subsid]ry hekj by Animl Act)n Greece. Relef lo note5 16 and 25. 25 s41bdIr1•5 Delats ol charity's SUtxIdrleS at 31 t)ecember 2023 ¢rg a5 folM". Nam• ol und•rlalthq RW•r•d N¢thM ol of %H• h•ld Dk•cl Indli•el Anlmol AcOn Hek 43 DTh. Fatreo¥ Prevention and r•ld ot Slreet, 18547 cweNy and svffwng Praeu5. Greacearrongst animah in Gr6•c Ordinary The aggregale CaFY'lol ond reswv•s ond Iho wultr f¢x the year ol svbld12ri•s èxcNJd¢d from consoldation wa$ 0$ fo*)w5'. N¢wn• of und•rtakng Pwoal/(LoH) Capwd and R•s•Th•i AnirTh71 Action Hdkjs 28.099 49.242 Nol• 10 to the a0vnI$ delaib of lh• companrfs W)1M•h1 in Anirnl Aclion Heljs. Thè Fyofit1lk1 flgvre above is basad on on Inc¢)mè and exwnditwe stalemenl Fyowded lu thè year ended 31 Dec•mb• 2023. The g¢covnls ol Anirrnl AclKJn Hakts or• nol suw 1¢ on authl.