Cthath r•*trakn numb•r 233574
c0fty￿y r•glslrakn numb•r IYJ881216 (En￿ftd 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 A￿r￿ 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 acC￿danCe with thè occounting pofrie$ set out in
note I to the financhil statements ond compty wth the charivs 90￿n￿r￿ dccumenl, the Compan
Act 2CQ6 and "Accovnting and RepC￿lIng by Charl1￿.. Statement of Recommended Proctice
oppICab￿ lo charilw Fyepuring Ihew accovnls in acc(xdance wth the ￿nancIal Ropc*llng 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 FL*nd 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
Jutt￿￿9 amongst onima15 in Gr43ece.
¥1￿0￿. F￿ Grw? lo beco￿ o nolK)n wh¢)S• F¢QF4e obovl the qualty ol onwno15' Ive5.
To vje the vrtjy, c￿e fc¢ orMnMJ& lo educate and inspwe. encouraglng changes in
¢Jttiludes al evwy bv81 ol Gwok s￿1￿ty.
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. $0 ow slrol•glc pSJnninq yocess k
tecvssad tsn baenli￿n9 woyy in whth we can incroase the reach ol eFf<yls. improve tho qvolily of
our inlvAv•nt￿s ond •nswe that the gains ue stJ$t(yned.
I.0 ANIIML WELFAIE AcTivmES
We have three operolionol ￿0￿1[•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 S￿e5 cf yovk4ing 5pecialsl serv￿e$ In
partnwship wlh these GYOUF6.
CommunHy bqs•d ¢al (md dog ¢ry• and muntso•m•ht
There are mi1Son3 ol uncwr*d cals and dog5 ￿ &eece endure tremendou$￿ dirricutt ond olttsn
brEI lives. ConstOn￿ searching lor their nexl mool at r￿k ol injwy. dtyeose and abuse. Ihè$e
vuhwable anlrm15 con spend fh¢k ¢ntr• Ives wilhout ary ve•￿Int￿Y ccye. sheLlar or posrtive hvrThJn
contact.
We supp(Kt eomprehen5ive comrfKmty-based col ot)d doo care and populatign r￿ng9ernenl,
Includes..
Sustoined sterilsotion. voccinalion and rricrochippng of unowned cots and dogs.
Communty gvcffdkjnshlp of un¢)wned cats orsd dogs, wh￿h inckjdes con$4tenl leedino.
rrK)niloriNJ. disease ryevenl*)n ond the wovtyon ol treotrr￿I lor ill and injured anirnab.
The rescue ond rehcfiing ol cats ond dogs where pos%ble. ￿c￿li1&n9 Vuknerab￿ ond
n￿bL¥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
Eq￿n* car•
There are thousands of hC￿es. 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 We￿Ag 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.
mun￿1p0￿ty 51crf and rriniity vets. svpwting thèm lo Imp￿Ve equine care and w•Warè.
DI1￿••1 1•4Jons•, w•pry•dn•ss ond lftwl mllgolloft
In recent years Greec• has exper*nced an increase Ml •xtr•mg V•Yolhw events Cau￿n9 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 corrmU￿1ie1. InC￿ding 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 ho￿10•3.
Strty anirTh715 svffer sirr41Jr￿ ak)ng vthh owned animtsb.
Thii plI￿rat ow wctk invthas suppc*linq prylnw (xgonlal￿s lo
Re5cve. treat ond rehom• both vwa ond domesmc anirrKJls affeded by emeroencios.
Id•nlfy ond tmpiemenl Tr￿0$￿0$ lo he￿ on1n￿)I wellar? ￿go￿l$alKIn5 Impbmenl meosms
that reduce the impact ol •xtreme weather and nalwal disasters on onimats
Identify and Impbm6nl mèasvre5 lo hek th? animul seclu to Fyepore Icr di5aslths.
imkyomng Ih•w lo respond vtsn ¢J4astw strikes.
WhJ•r In•u•￿Ing
In ¢ydw lo acFwtive ot1￿1$. b*ve il 15 irwlanl lo in￿enCe pubk oplnion, poky and
prOc*￿e.
respect ol each ol SXW three orirrnl we ain to shope pubk kn¢￿￿ge.
￿r￿erStandIng 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 We￿￿e
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 of￿1015. w¢yking v4ilh portnet5 from ¢xr¢S5 the anirrKJl
welfcre and where re￿vant 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* bod*5 includin9 the W¢Jkl Fed8ration
Animals. Eurogroup lorAnrrKJJ5, and thè Ewopean Cal & Dog Allance.
1.1 Publk b•MII
The tru$leos have paKI due r•gard lo Chtyrly Cornffi￿0n 9vKlance on pubk b8ngfit in dociding
what oclmlios the chth shouhj undertake advancement ol anlma1welF￿e in Greec•.
The Charity exckjwety Io ¢xh￿0 ow obieclSve5 ond engage$ 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 r￿￿10. oppaa15 ¢Jnd magaines to ow supp￿er$. and
ensvring stotutryy Ctxnplance os a Irr¥ted c1)r￿)￿nY wlh the ob￿ationS assccKiled ￿th ovr
charilabk> 5*atu$.
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 impla￿1 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 imF*owrvJ 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$￿￿0￿[gaS. Toxh?rchi5. Syros, Tinos,
Atrlca and K0￿Mn0$.
Supporflnq lh• dogs otTopl•mi
We 0150 fv2vnched o new partn￿slIP vthh Angels Garden an animal Cygon￿l￿n 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 munk1po1rubb￿h sile in Toywos.
Durfng an initial v￿1 we kgenthfitd a orave silualion.. V#Jny vnsteF4zed dog$ L¥e8ding unchecked
Ih rTh3ny ill ond injured dogs. all of wh￿h werts hing off SCTQPS of forys w05te at th? dvmp sile.
In partnership wlh Greek AninM)l R￿￿•. we have Supp￿ted hpJh vohjma swylnevler
campobn5. ak)ng oWno slenTralions.
We havè al50 5vpwl6d Ihe tr•oln*nt ot rrnny Ii and injured dogs at Ihe *le and Ihe weparalK)n
lor and rehoning of Several dogs. tt is very M*Yxding lo see abandt)ned, vukn*abb and special
naed5 dogs rescved and kn'ng In k)ving home5.
We wwe very pl00s￿ lo partneA wth Ihts gkbjl nor￿prOfil ugoninth)n Grealer Gocd Charil
who proMded funding lo SUpp￿t 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 p0pvkjt￿n
rThJnagemenl our airn ts to invth the bcal ryK1n￿lp0fity mknn9 them av*rye ol Ih8r obl90t￿n5
and supporting them lo ir$Werr￿1 them.
We are wcrting vthh e￿Ied officia15 ond staff from Ihe nxjnripalty ol Topieros lo ens(xe Ihol they
dev8k)p ond Impknant a pl]n lo svppc¥l Ihe dogs on the dvmp %le r￿VIr￿a f¢Jwird.
launch ol kngshlp eomnwttmy cal c<*• woJ•d
MoTch of Jm saw the start ol th& lygasl ond m051 antthov5 ryr4eCt in the hisl(¥y ol AnirrK)l AclKJn
With the 5tJppcxtr ot Bottwsea Dogs & Cats Hom• w• bjunched a thrgwaar comprehensive
commvnity-based col care woi•cl on the ￿kynd5 of Par￿ and Antiponx.
prqecl girr* lo iryrove the heatth ond w￿lIara of the fr$* roorrun9 cal popukJlion. ty 51eri&irvJ
ol teasl ￿ghfy percent ol Ihe Wnds. eals.
Al the wnl of Steri￿￿1￿)￿. the ca15 are oko ￿Ing vaccinol•J ag(yn$l comrTr)n leln• dwjsos and
robies and mkroehlpF•d and regiitered lo on? of the ithjnd's mvnicipalties.
Thts cOns￿liUM ol Or90n￿oI￿)n$ inylementino the Fyoiecl inchjdes IOLV hxal animtsl welfarè grou
PAROSCAT, Cals OF Eden. Paros Arurml VleWare SOc￿ty and FEP on Ptxos and the Cals ol Anlipar05
on Antiparos.
Bolh muni¢ip¢llw ho￿ signed ftwmcxandvrrs ol Und￿￿onding and we are w)rking to Grow ther
undw51anding ol C¢(r￿unty cal cam and lh￿ comrThlmanl and copacify lo svpw* Ils
rylemenlotion.
In the fvsl y￿r of Ihe ￿tl•tI. wh￿h ￿ded in ￿24. 2114 c¢31s ww¢ SI￿1•d.
Th• 58cond year of Ihe wciect VAI see a ￿￿tinUed Iocvs on stwthOl￿￿s ak*ng slgnlfleont
corm)vnity engag•rrnnl ond •duealb?n and imyoved mopF4ng, counting and r￿nItOring 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 pri￿lty lor Antynol AclK)n f*eece. 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 cygonisol￿ns lo irry)lerr*nl comweheniive cal and dog carè and r￿ana￿rnant.
23 marked an imprylant rroment in thi$ eff(￿1 both I￿1h the on9cing SVPFXXI we ore provldlng to
ex&%ling partners. the $t¢)rt ol new wrtnerships and the b3L*Ach ol commvnity cat car•
pro￿n￿ne 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 suppc￿1ed on Equine Outreoch l*wamme in &eece since
1999. In oddi*ti)n to handlng comtAex indNidval Cc￿$ ond rewls ol abandOn￿ent or abvse. our
dedroled leam ol veterTrnary and other woles5*2nai% ore resP)￿l￿e 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 pri￿1￿8 ow supp¢Jt te< the srThJlw sheLters and sonclvaries who ¢Je $trugolno lo sumve. The
hO￿e$, donk•y5 and mvles under Ihar FKQleCtk￿ have worked hard al I￿r 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 I￿Otten wts*ing
aquidaè. especial￿ In Ihe sect￿.
Ovr prtwrnrre ¢ims 10..
l. Uphol4 and F￿n￿*t0 Ihè highast wett(ye storthrd5 fc¥ al equidae throuoh campaigning
fc( beller weware kws, Ihro¢Jgh communralion ol best wactk$ ond edvcOl￿n oclNil*s.
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
wc*king ofid relred eqiidoe on isl)nds. olher re￿10 areas ol rr¥Jinbnd ond eqvine
shètteY5 and sonctuarie& through drKt Frovisi￿ ol sp•citikl veterinory $w%ices lo
anirThJ15 ny)st in need.
3. ImFrove the sklb and knovlgdge ol bcol onirml wdfore grovp vO￿nte8r$, munkipalty
staff and mini51ry vets, $upwling Ih•m lo a¢hteve knTealer self4ufficiènGy in equine core
and We￿ale.
4. Sltpwt the buuing ol o w¥Jer. not￿01 nehvth ol knowledge and 5kn15 among owners
and profes5ionab olkts by off*ing rK)t advice ond ba*c Iroining in the fiekj. bul 0150
opwtvnit*s ILY ILvlh•r woftsskjnal deveh)kyMII Ihrovoh lorrTrJl IraSnlng
k¥ogrommas.
￿23 we wue able Its trnal 489 eqixdoe in 13 rtMiink2nd and i51Jnd k)calbns.
Al each of th•s• kXQt￿ns. ￿ obo wovidod inwtgnl inlGYMa1ty￿ and training lo ¢Y•vrw on how
besl lo carts ltr Ihar onirr*Jls.
T1￿JghoLrf the year OLf team rThcrochipped 26 •q￿￿•s. Èfflngin9 Ihe lold lo 124 since ￿Y 2tr22
when we Incrxwal•d llis service into our F*oryomme the frst time. The equin? regtslrQt￿n law
went into lull eltscl ￿ Januay IJTJ. r•svltiTrJ in apwoMmle￿ 5(m equinès being registered acsoss
Greece lo dote.
2.3 Dlsqslw rnspons•. w•pa•dTr•si <md Inwcl n*lgolknfv
Between ju￿ to Seplembw X23 Greece was severety hit by dtsvaslatir*g wikifres and lknd$. Th
even15 were o ￿pe￿I ol ￿rTr￿jr di505ters which o¢cvtred in 2018, ￿27 and TJ22 part of o paltwn of
wffienin9 extrerre wealhar ift E￿Ope in gerkerol and Greee• In ￿l￿V￿]r.
On each of these occasions hove suppC￿1ed the rescue. trealment hou51ng. relum or rehoming
of bath wihd and dO￿*S17C aflected by tre and Ik￿ and we dKJ ths agaln in 2tr23.
We $uppc**ed two bng standing partner (*goni5alhXS Dogs Vcre and Animts who rrK)vnted octive
rescue. treat￿￿nI 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 (Xgon￿oI￿Jn ded￿aled to wTrllle r85cue and rehatsltation.
Thank5 lo Ihe re5F>onse ol our svppcy1￿s lo ourwJYfre appeaL we were able Io Fyowde ANIMA wlh
cwe￿I
0$￿*ance dumg
ond
atlar
Ihe
ckjding
urqenl
specialsl
equiprrent, medkotlon. ond 14>)g for the arumb.
GerrrvJn wkllle OrGvJn￿Ii0n AkI￿nSgerne*nSchQtt Artenschu*z IAGAI issued an appeal in response
to the VI￿r￿e5 whrh raised Euro 30.￿￿. W• or? very grateful lo AGA'S 5UPPryter5 in Germany lor
Ihtr generoyty wh￿h wa5 Put to inynediote r6scuing. treatina and rehortNno w5kl anlm
affected by Ihe fires and extreme heol. tTh£rt r￿r¢eY was tronslarr8d dir8cIty by AGA to ovr
orgonisalion in Greece so do6$ not appear n these occovntsl.
This fvndlng enob￿d AMMA lo pwcha$e o new V•hIc￿ vthich they are v*r+g as transportal￿n fcr
woundfrd ansrr#Jb. The new veh￿￿ s￿)ni￿an1￿ increased ANIM4's capacrly lo rescue ond
transport nl and injvred anin￿ls. not lust dum9 the fves bul on on onqc4ng bcysi5.
successfu￿ rescu•d. rehaliltaled, and rel￿Sed ¢f has a55umed wmutwl ¢¢J? fry a lolal
of 477 onimols due lo the 2023 w￿1￿•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 $hc*l sptsc• ol time Stretched
the physicol capacity ol AN1￿ ineknding it'5 01)ilty lo hOLfy￿ kyg• ol wey in general and
buuc%ds in Fmjrticubr.
We consequenlty donol•d Ewo S,C(Q lo supp¢xl the bLith￿ing ol a vulhjre awiory.
Each year, mcm than 7.￿￿ wovnded, orphaned. and h*kns v/kl animak ore cored l¢J.
tr•ol•d. ond then released bock lo nolfft by AN￿.
As temperatures oeross Ihe ￿edlI￿ranean conlinu• lo rne year on year and the risks of Ire and
extr￿@ hsot grow. we wl be expknng hv+V lo suppryl ar4mal weiftTr ugar4s0*itins lo pr8vont
dtya$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 gertrer￿ty ol supwtets. inebJdirvJ Ihe svppcffl ol zooplus and Its
customers who donated to our eTrvgency oppeaL o sign￿an1 enhan¢emenl wo$ made to th•
bu1￿31n9$ 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 specif￿01￿ 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 n￿n5 the
bviklings. wh￿h were too cokl in winter and loo hot in the $vmmer, can be used with confidonce
Ihr<yJghoul the entre yery.
We hov• a￿d 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 pr￿e$S of
tnvestigating olher measlxes svch as rainwjter haNesliThJ and ins1o1￿ng pond5 or sprinkkn lo help
keep Ihair re&d8nl oninKJk cool.
Moi4ng low¢yd wè wil be wcrfking wrth olh*r sonclwries and she￿er5 to idenlthrf how Ihey can a
keep cwl in the lace ol Iha grown9 Itweol ol éxlfftma heal and fire and reduce the imp¢Jcl of
ding
Parfn•NNp ZOOK￿1
Almost haw ol Ihtr funds Ihat we able to devolo lo dlsasl* response. ￿0V￿y and preVent￿)n
in 2023 was FKOvk￿od by Europe's brgesl on￿ntr pe>1 yoduct retailer zwpbjs.
Zoo￿VI made a C¢YF4JoI? donalion and awd lo rTrJtch ol donotiorts ol zeoF4us polnl$ fvom
cvslem•s In Greece. Pokjnd and RorThun*J Ihwghovt Septem￿*r ￿23.
rts Ihan Ewo 46.CXXJ in fvnding wjs Fwovided by zoophjs and wa5 used lo suppc*l ralef and
fe$cue efforts ofid Gonfvibul? lo the dwsl& risk redvcl*Jn acIN¢l￿$ 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$. Thls Imwovè lh• Nmtrlnem of ¢)vr supwt and wovide vs WFlh rtKximum I￿￿bl￿ty.
We are gral?fvl to zoophJs and Ihek cvslem•ts th￿ geneTOVS supwl.
funding was transl￿ed dinclty lo ¢Jx tygorffjolw in Greece and so Im't sh¢J%M) In the1•
¢¢¢ounts.
Z4 Polcy Inlu•nclTrq and advoc(y
We recoonis• Ihal the chonges necessary lo secwts a 5U51ained imwovemenl in the h•otth and
wellam ol anirThJ15 acr¢)5s Greece rnu￿ ￿ und*Finned by ¢￿}nge$ in k]w poky and ￿￿CtICe.
W• ¢On3eqVenl￿ wuk lo engag• oovemrrtsnl at both Ihe MUn￿1paI. r•gv)nol and nat￿nal lev
with a vkew lo an$￿n@ the iMp￿Mentation ol exislng oniml welfare kjws and polcies and whar•
gops ax￿1 calng Icff the devebpmenl o7nd 1rrplerr￿n1O1M?n ol new ond kjws.
One of tho ￿"gg¥s1 positNe devek)prrents fcw cats ond dog5 ha5 been the odoptk)n ol l)ws Ihol
gNe l)col Mun￿1P01tl￿s vwy speak resp￿￿1*￿1￿1 owned and unowned onIma￿ within Ihew
jvr*dlclion.
We see bu gaps in the kjw reqvffes ond vthal ￿ hap￿rIng on Ihe gound. Cl)sing that gop
ond helping to en$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 act￿6 men*qr of the Ewwoup ILY AAirmb seeks lo rryove Ihe polcy. haw
and aclKsns taken by tsru5sek in re¥p8cl ol ar*n¥Jk.
In Oclober of 2023 we ith.ned other onirrol vdf(Ye Cwnts0t￿ns across Ewope in calSng ILY th•
pronKed reKswJn5 lo Ihe EU'S anirThil wewore lo be F*Ic￿lISed.

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 reV￿L)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 rroIc￿ty ol Greek cilrens deeF* c￿e 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 Sal￿nCe 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. d￿allOnS and olhw fvjn¢*a￿ing 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 dOr￿tI)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 aCh￿ement 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 CYC￿d￿ skjnds of Poro$ ond
Anliparos. will il succejslul be a fvsl l*X 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 suffic￿1 res￿8$ 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 extraordir￿ry 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[l￿e 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 $0, AAG d085 have dr8Ct equity eX?￿vra mnag8d In accord ￿th an
investment mandate and within the weed range ol investment ￿.
The Tru51's inveslrrenl rr¥]ndol• vAlh ow investnwil mar￿￿ Hambros oirr& lo gxclude
inveslmenl in oreas of key ethical concem. such as arn￿. weorx)ns of r7vJ55 de51rvclion, comwnEs
Ih signifKanl lobacco inleresls. punography, gomblng. akohci hvnyjn rYJhts abuse¥ and
eXpk)Ila1￿Th ol animats. inckjdino ol anirThJl lesting.
Th• Inveslmenl rThJndol• ond wlcrrrfjnce ol th•TMst's prytlok) Li kw under acffive TrKnggeff￿￿1
by Ihe Trvslees and 15 subj￿1 to a Icyrwl onnual rev￿l￿d by Ihe Treosurer. Nmlh a rewl lo the
B¢x¥d ofTrv51ee5 on ol18asl an onnval ba￿.
Rlik Manqg•m•nl
The Trustees hove oswss•d thè rroiC￿ risks lo %thkh eh¢rify exposed and Satisfl￿ that
Systems ore in p42ee to rril#wle expc6LYe lo th• myii5k3.
The Twslsges have o duty to Klenlfy and reyw the rsks lo wh￿h Ihts charity 15 exposed and lo
&nsure opyopriote controk ore in phjce to proMd& T•osonabbJ assurance agoin$l fraud and wr¢r.
TnJ$lees ore requ*ed 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 ￿l￿W 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 revkn*d lo •nswe thal IW continue to m••1 the n￿d¥ 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 Art￿1￿5 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$1 W 1118. ￿p￿cIng Ihe lh￿e in ltrce smce 29th Juty XQ4.
Animol AclK)n Greece It￿T￿ty 'The &eek AnTh]I Welfare Fund tstThled IGAWFI, ts a Charitable
company Imited ty gU￿OnIe• reg￿l￿ed in Engh]nd ond Wobs wlh C￿panY number Cl)881216
and charity number 233574. Ow regi51erad offte 15 at 51 Bc¥ovgh High Stro&1. London. SEI I NB. We
opwaltr in Greece through ow norwfft company. Animal Acth)n Hts105 IAAHI. AAH is registered
ilh the Greek generol bvsin8ss regisler (G.&￿) vnder Number I￿1 4071￿. wth a regislered
office of Fafreo$ 43. Fakn 18547. Athens. Greece.
As refeffed lo in Ihg 'Notes lo Ihe ￿n0￿cH￿l Slotèmenl fu Year Ended 31.12.23' (Note 25
SvbsKJK71iesl. AAH operoles wi Greece thovgh its subsidkyy 'rb)nyofil' company. Anirml Act￿n
He￿)$ IAAHI. Irom i15 reg￿l￿ed 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 d￿eCt*￿S 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
E￿ted Board Meeting, October 3M. ond
appointed Treaswer.
R￿￿ted Boord App(ynlrr*nl V*8lin9. 8th
Allij Mqrfa ￿¥la Mathoi
Mr John B•nn•tt
Apwnled Board mgaling- 7 X123
lkn Anna Stamall
R￿•Cl•d Board Apwnlmant M*ling. 8th Jvne
Ms Vaab•lh And•rwn
Apwnted Boord Appcintrnenl ￿tthn9- 14 June 2022
Ms Una Soura
Appainled Board ApP￿TrIment ￿ffith.ng- 14 Jun• X$22
The 8aaTd of Trvstees seeks lo ensvre Ihol the needs d tha Ch$￿ ore Upprgwale￿ rel*led
throvqh Ihe diventy of th• Iwsl•• body.
AnIn￿]I A¢lion Greece ￿ govomed by the 8lxl8d B¢xwd ol TnJslw. w￿h 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 lc￿don and Alhens stolf. The cha￿ ensurtss Ihal tha n
Trusltes are lo￿￿k)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 exce￿ing £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 reSpOn￿bI* Fcrf th• odrrinislralion of the al the
company and charify's Wjl and financ*Jl 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 Acl*Jn He125 IAAHI.
Trv$tees i*e respo￿￿￿ revmy and h¢aJ the stott to occovnl the delvery ol the weed
strategic ot¥ectNe$ ond ptiuities. as agreed by the Bc*Jrd 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 ap￿￿Ved 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 fir￿￿Ck)I slalements of ArMnw]l Action C￿eeCe 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
reSpOn*b￿ lor Ihe prepwyath.on of the financNJl stolwnenls in a¢ctxdance th the reqvwemenls ol
the Companies Act 2J)6 (the Acti.
Hawng so1￿￿ed mysel Ihol the fin0nc￿l 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
•xanina*Ksn ol Ihg charity's financaal $talements carried oul under 58clion 145 01 the Charities Acl
2011 Ilhe 2011 Acll. In catrying oul my exon1natk￿ I have fO￿￿Kd al Ihe appkobb Oireclions
gven by Charity COmrTh￿lQn under secllon 14515llbl ol lh• l)1 l Act.
Ind•p•nd•nl •xamlr••rf* ¥lal•m•nl
Slnce Ihg charity's gros5 kncoffe eXc•￿ed £250.(ts] yow exonynw musl bè o ￿￿mbar of ¢ bo
I￿ted in seclbn 145 of the 2011 Acl. I confmi Ihot l om qualf& to vndwtakts th¢ eXaTrNna1￿)n
becousè I gm a m•mb•r ol Ibe ICAEW ond ACCK ore Ist&l bodN*.
I hove ¢on*led my exaff4nolion. l ¢onfrm Ihot rb) rrKill￿ have corn lo my ollenthon In
conn•Cl￿n with the exominatK¥n &¥wng cause lo ￿•ve Ihat in any mol•rial r85pecl'.
occounling reccyds V+ve nol kepl in ¥e5pecl ol I￿ chJity gs reqvied by *tion 386 01 th•
2YJ6 Act: or
the financial 5tatgments do not aCc￿d thos• re¢ryds,' c
thè finoncial slolements do nol COMP￿ wth the accovnling requ¥ements of sect￿n 396 of th
2006 Acl other thon ony lequverr￿nI thot the accounls G4ve a trv• ofid view wh￿h Is not o
rTrJll8r con51dered 0$ port ol on independonl •xarr4nolion: or
Ih? financiol stol?r￿nts 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
wh￿h 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 gal￿11￿5$*$I on
lfiveslmenl$
13
I48.7￿1
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￿.1￿1
10.714
1159.9481
1158.9481
Fund babnc•s ol l Janu￿1
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 C￿lInuIr£ 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• T￿Tr
oh• y•ai
18
127.062
13,210
Nel eLYrènl t35￿ts
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 ￿￿eP￿tIon of fir￿nC￿]I $tolem￿ls.
The mombws hove not reqvred the cornpjny to Obta￿ on a￿￿11 ol ils financ￿1 slalemenls Ihe In
question in occudanc• sècl*Jn 476.
These finanaol 51alemenls hav& boon prèptrèd kn ¢ccCffda￿e vlth Ihe F￿￿k)n$ lo
Compan￿ subiècl lo Ihe corrwnies regme.
The financ￿1 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 F*ivale C￿r￿ Snmled by gvaranlee incorporated in Englond ond
Wates. Tho reg￿tered office is Fkne*. 51 Bcfovgh Hoh Stre8t. London. SEI I Ne.
1.1 Aeeovrrflrtg conv•rthon
The linoncial Statements have been F￿e￿ed in acccrfdance th• ch￿ty,$ Artic￿$ ot
As$oclallon, dated 21$1 Jvny ￿18 $￿IfficUl￿ stelion5 37 ond 42 Ihg Compan￿$ Act 2￿6 and
"Accounting ond Repuling ty Charities.. Slalemenl of Recomm6nded Practic& applicab￿ lo
harflle$ prepariro their occovnls in acc¢ydaJce vthh Ihe filionc￿l R6pc*ting Standard applicable
in the UK ond Repubk of kekjnd IFRS 1021 lots￿*r￿9 l Januryy ￿]9). Gharily is a Pvblc Benefit
Entity as defined by FRS 102.
The charity has laken advantage ol the rx0v￿S 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￿ I￿r•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￿$*enCe lry the foreseeable fvjlure. Thus Ihe
TNslees conlinve to adopt Ihe wng C¢Mcem basis ol accounting in preparing the accounts.
1.3 Chathabl• fvnds
Unrestrrled lunds are avolrt]ble fcrf al Ihe d￿re1￿ ol Ihe Trvsl••s in f(*tharanc• of the
chor11ab￿ oblactives.
Re$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 ￿ recOgn￿ed 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 donat￿￿Tr. unkY55 wf¢￿na￿Ce condth.ons WLrire deferral of tha amounl.
Inco￿ tax recoverobse ￿ Tek)t￿n to dOr￿tionS 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 recogn￿ed on ieceipt ￿ otheTh4ise rf the charity has l)een notified ol on impending
distribvlion. the amount is known. and receipl is expected. W the ar￿U￿1 is not known. the legocy is
treated 05 a conlingenl c￿81.
1.5 Exp•ndllw•
LSabifilies are recogr¥sed as 8xpendshJre as soon as th￿9 ts a cx conslruclive oblwtSon
ommitting the charity to that eXpen￿luTe, il t5 Probab￿ that a tron3fw of ecorK)nic benefits wll be
required in se11￿men￿ 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 consi￿ent the Ltse ol resources.
1.6 Tonglbl• ￿•d aM•ts
Tangible tixed assets ¢Je iThtiafv m8a$wed at cost and subseqvenfv measured al cost ￿ vakJalk)n.
nel ol deFAecialK)n and any irrwirry￿nI knes.
Derx8eialK)n is rncogn*•d so os lo wit• off the cost ￿ vakjalion of assets less Ihw re$￿Val vatves
ov•r Ihtiir vselul fv•s on Ihe IdbvAng bts5aS.'
Land and b￿ing5
Pbnlgnd wviw*nt
F￿l￿re3 and rrttings
O￿T 3 yoar5
15% on eosl
Over 3 years
Th• gain cf bss orfjing on th• d￿posal 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 investrr￿nts are in1lbJ￿ me05ured al tran5aclion excludir*J transaction costs, and
are subsequent￿ rr*osurèd al ltsw vahJè ol •ach rèpcxling dale. Cl￿n￿•S In loy value are
reC09n￿ed 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 pc*iw ot ￿ ènllly soas lo obloin ben&frts Irom its aclmhes.
IA ImPakn￿￿t 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 Ind￿al￿￿n thol Ihos• assets havè suffared an inpoirmenl loss. ff ony
such ind￿akn exi51s. the r￿0Verabl? al￿￿nI 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 eqUNQ￿nls inckjde cosh in hond, depc*ts hekj al cal wth banks. other sFKyI-lemi
uid inv8slm8nls wtlh ￿￿￿Inal rTVJtvthi8s ol three rnonth5 ¢* less. ond bank overdrafts. Bank
overdraft5 are 5hovm w￿h1n 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$￿ ￿r￿n¢la1 In8trvmenls' arKI
SeCt￿n 12 '0ther ￿nGr￿￿]I Instruments bsues ol FRS 102 lo al ol its finonckjl instrumenls.
Financ￿1 inslrvmenls ¢Je recogrwsed in the ch(#ity's bJbn¢* shael the charfty becomes party
lo thè contfactval FYots*ns ol thg ￿$truMen1.
Flnonck?l assé15 and lalyltie5 are oftsel, with the nel amovnts yesenled in the financ￿1 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 re0r￿e the o$set ond settle the kbi&fy simvtloneousty.
ask ftnanelal aM•ts
BOS￿ finoncial ouets. wh￿h inckJd• d•b1¢)￿ and e¢Jsh tsnd bc¥nk I￿￿nceS. ￿ initiaty measured al
tronsoclion K¥tce inckKling IransactKJn costs ond are subseqvenlty carried al anTr)rttsed cost u*ng
the •118cliv• inlwèsl mèlhod ufiks thè arraroemènl conslilules o financing transoclDn, ¥thefe Iho
transoclw n measured ot the wesenl value of the fulure reC￿pts diicounled al a mat*&1 ratè of
interest. frnancial ossets cknsified as receivablo ￿lIhIrt om year or• nal orn0￿¢d.
osk flnanclal lulkni
financial I￿￿￿ties. 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$5ifigd 05 pJyok4e wthin ong year are not ar￿￿￿1.
Debt instYvrMnlJ subs•qu•nlty c(*ri•d ol on￿￿11$•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
Unc￿1 lakyllie5 are dereCogn￿ed th• ehtsrity eonlraclutsl obl901ions expira or ar•
d￿harged Cf canceled.
1.11 R•lk•m•nl b•n•#tS
Poyments lo defned contiibvlion rel￿n￿nI benefil scherrns ￿e char￿d as an expense as they
fal due.
1.12 l•aJ
Renta15 payable under operating knses. bncljding ary lease I￿ent￿e5 rec*ed, 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 St*lng 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
labilt*s 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<rf accounllng eslkn)ates aThdJudgements
In the opplcotion of Ihe Ch¢￿.5 acc¢xJnting pokv>& tha TnJsla¢s are reqlired lo mtskè
ludgerrenls, esllmtslas and ossumpfrons about the c(ywng orwunl of assets ond Ihat are
nol readi￿ apparent from olhef sources. The 8slTrrTrJtgs ond assoc¢aled ossvmplions ars bosed on
hig*orfcal exptrence and othef ftictus that Consxlwed to be re￿Vant. Actual re5ulls ry diff
from these eslirTh)les.
Tho e51irryJles and Lsnd$y￿ng 055vrrpt*)n$ are fevie%wd on an ongoing ba$ii. Re￿$10n1 lo
accovnling estir￿1￿ are recogntsed in thè pwiod in the estimate ts rew5ed where the
rewsion affects onty Ihal Pe￿d. ￿ in thè wiod ol the reMi5kJn ond lulum ￿￿xIS whwe the reviiion
offecls both cwrent and f(rture
In¢om• fvom dI￿all0￿ and1•gqel•J
Uni•thkl•d R•th•d
ndi
nth
2023
Told Vni•slrfcl•d R•ilrfct•d
ILmdi
lunds
22
2022
2022
Legacies receivab
Gron15 received
Donallons
other
185.034
185.034
287,475
89.$99
140.924
140,924
45,371
61.Cb)6
287,475
45.371
89,599
61.C¢M
274.746
287.475
562,221
XJ2,081
45.371
247.452
In¢om• trom ¢hqrld)l• ath*l•s
lJrrf•thkt•d UM•slrfcl•d
lunds
lunth
23
Tax r•￿nd
Tax refund
10,163
6.040
18-

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 rec*vab
14.406
6.338
10,956
3).744
10.956
Olhu In¢om•
Uni•s1￿1•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
0thertundrg￿inV 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
Educat￿n project
An1￿HobbIng Pro￿•
I'Fovr Feet Free'l
Sterilsation Prown
Icals and dogsl
Emergency respont•.
23
Sollwar• and
moinlenane
Insurance
Travol
Postage ond slat¢or
Svb$cripllons
Bank chafges
Tebphont
Svndry expenses
Inve51ment portfolo fees
Legol and FYo1ess￿nol
78.?
13.278
92.CQ7
49.072
61,090
110,162
2,215
2.215
78,962
25.798
25,798
78,962
271.427
229.427
34.C¢)4 34.¢))4
2273
2.273
31,452
927
31.452
927
6.259
6,259
4,039
4,039
54,165
54.165
63,S95
63,595
39.e86
39.&96
10,622
10,622
11.016
1,016
l.OJ6
7,555
1073
6.171
&39
14,541
14,541
7.555
2073
6.171
639
7.829
719
5,605
1.102
792
),997
5,963
719
s.￿5
.102
792
1.997
5,963
2.423
9.ICQ
1423
9.IC(J
2655
1655
11.159
1.8XJ
11.080
Rent and rates
I i.coo
134.8e8 405.090
539.978
103.735
250.687
354,422
Shore of govemance
051s Isee note 101
5.125
5.125
140,013
4)S.CrXJ 54S.103
109.943
250.687
360.630
Analy4$ 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 an￿rro& In (>eece. AninKI Actton Hek$15 a norwofttr Oroanilat￿ whKh Is a svb¥kYiary
undwtaking ol AnlnYJl Action Greece Isee note 251.
10 Supwl ¢0
Supwt Govwnanc
• ¢051s
22
Indep•r￿￿Trt •xorrin•r
1.33J
3.470
325
1,330
3.470
Accounloney
Legal and prole35ional
3.470
325
3.470
5.125
5.125
Ana￿sed ￿tween
Ch(yitablg activili95
S.125
S.125
Gov￿On¢0 costs inckndes to th¢ o¢¢auntants 01 £4.w)l￿22.. £4.8C()I Icf aceounlancy
During the year. ￿ Pavl la trusleel receTrved remunerathon lotalng £25,39412022.. £36,0621
under a controct 0$ 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$lee atso rec￿ed rerThJneration lolalng £9.073 ￿ rekntion to Ihew folg as
AnirThal ACt￿n Hela5 dreclor.
Inckjded in credil¢)rs is a bakjnce lo a tntslee arrKJunting lo £9.07311)22.' £Nifj.
12 EmF*•y••s
Th• avera9e rr￿n1￿ nLvr*•of empby••5 dLmg lh• ye0rv￿$.
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 Ift￿1￿•
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 orth￿tieS 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
D￿PoSal5
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 Decen*er 20fJ
1.801
1.801
Al 31 Docert￿3y22
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 ReQ￿tratIOn. of o Deed of Don0t￿n daled 10 Vrfjy ￿21, th• translw ol ownwship
ol Ihe ￿￿PertY from AninKJl Aclion Greece lo AnirTrJl Actbn Heks W*￿ rece*ded In the Land
Reg￿try Off￿9 Praevs ond Isknnd$. Thk 'donolion' vokjed the propwty at the equwalenl of Ihe
UK 'rateabkn Va￿e, ol as at Ihe dale ol trarssler.
On 25 Avou512021 AAH'5 ￿01 odvisry5 Icyrroty odthd the Pfe$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 Ha*Js. Th• ￿0P￿ty 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
Gr￿cts Iw• note 251.
AnirrKIl Action Heks Li o n*￿ kYoIII rygonisatioft ond the art￿1& ind6cat• Ihot Ils lolal ca￿tal 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 I￿0￿
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 l￿f￿d 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 Ball*s•o Dog5 and Cats H¢￿r￿.
Dèf•rr8d incorr* inC￿ded wlhin..
c￿￿￿nI fjabthli6S
106.5
Movemèn15 in Ihe yeor..
DeleFred incorrn al l JafftL￿ry ￿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 don￿5 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 dl￿ng ￿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 We￿ore ￿0UP$. d•fjv* o cal powkJt•)n rnnagerrent Voi￿1 on the Small thnds of
Paros and Anliparos.
Thg reshicled funds at 31 December 1122. r•lJtè lo ¥rants Ihal were receNed in 2021. These
fvnds have be&n lu￿ expended in r?btion lo the specfft proiecl$ and hav8 Ih•r•lore to•n
tronsl•rred from reslricled lunds as th• 31 DOC8rnber￿23 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 des￿nated fvnds wh￿h ha￿ b88n sel asidè out ol unrasfvrlod funds by Ihe Irv5tg9s
lry5wGr￿G 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•s*l¢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 ossetsl1lamli￿1
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 asselslllots1l￿I
3.530
310,728
428,33)
310.728
406.148
3J,172
722.412
.172
742.584
23 Operathng Corritr￿nts
L•u••
At the rewrting end dale the charify hod oulslondiThJ corrKrilm8nts lu fvlwe rrinlmum knse
poyments under non-canctskb￿ op•aling knses. wh￿h 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 patyl￿n%￿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 s41b￿dI￿r1•5
Delats ol charity's SUtxId￿rleS 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 Ac￿On 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 a￿0vnI$ delaib of lh• companrfs W)￿1M•h1 in Anirnl Aclion Heljs.
Thè Fyofit1lk￿1 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.