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2020-12-31-accounts

The World Arabian Horse Organization

Report and Financial Statements

Year Ended

31 December 2020

Charity Number 278988

The World Arabian Horse Organization

Report and financial statements

for the year ended 31 December 2020

Contents

Page:

The World Arabian Horse Organization

Legal and administrative information

Charity number 278988
Principal Office Newbarn Farmhouse
Forthampton
Gloucestershire
GL19 4QD
Constitution The Organization is an unincorporated body and
is governed by a formal constitution adopted in
September 1978
Executive Committee Mr Peter J Pond (President)
Dr Marek Trela (Vice-President)
Mrs Valerie Bunting (Secretary)
Mrs Caroline Sussex (Treasurer)
Mr Sami Jassim Al Boenain
HRH Princess Alia Al Hussein
Mr Xavier Guibert
Mr Basil Jadaan
Mr Robert Fauls Jr
Mr Howard W Pike
Lady Georgina Pelham
Mr Ali Shaarawi
Consultants Mrs. Nathalie Weemaels
Mr. Karsten Scherling
Executive Secretary Katrina Murray
Independent Examiner/ Mark Sykes
Accountants BDO LLP
3 Hardman Street
Spinningfields
Manchester
M3 3AT
Royal Bank of Scotland Plc
Bankers Drummond House (F K) Branch
1 Redheughs Avenue
Edinburgh
Scotland
EH12 9JN

1

The World Arabian Horse Organization

Report of the Executive Committee

for the year ended 31 December 2020

The Executive Committee of WAHO submit their report and the financial statements for the year ended 31 December 2020.

Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the constitution of the charity and the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2nd Edition).

Objectives

The World Arabian Horse Organization ("WAHO") is an unincorporated charity whose objectives include:

Countries with purebred Arabian horses which trace to already accepted stud books may apply for Membership of the Organization and for recognition of their own new stud books. Once recognition has been achieved, that country is added to the WAHO Definition and the stud book authority becomes a Registering Authority Member. Each Registering Authority Member is entitled to two voting delegates who may exercise on behalf of that Member all powers of membership in relation to General Meetings of the Organization. Associate Membership is available for any International, National, State, Regional, County or Area Association, Institution or Society, which possesses the object or purpose of the promotion or improvement of the breed of Arabian horse. Associate Members may appoint two observer Delegates to the General Assemblies but do not have voting rights. Individuals, whether or not breeders of Arabian horses, who are interested in the objects of the World Arabian Horse Organization, are eligible to become Individual Associate Members and are welcome as observers at the General Assemblies but do not have voting rights.

Structure, governance & management

The charity is an unincorporated body and is governed by a formal constitution adopted in September 1978.

2

The World Arabian Horse Organization

Report of the Executive Committee

for the year ended 31 December 2020 (continued)

Trustees

The members of the Executive Committee (who are also the trustees of the charity) who served during the year were:

Consultants

Mrs. Nathalie Weemaels Mr. Karsten Scherling

The members of the Executive Committee were appointed by the Voting Members of the Organization during the 2017 General Assembly of the Organization based upon a list of candidates proposed by the Executive Committee. According to the WAHO Constitution Clause 12 (c), the members of the Executive Committee are eligible to continue to hold office until the earliest of their voluntary retirement, or until they are required to vacate office in accordance with the WAHO Constitution Clause 15. The officers of the Executive Committee are appointed from within the Executive Committee by the members of the Executive Committee.

Two new Consultants to the Executive Committee were appointed by the Voting Members of the Organization during the 2019 General Assembly of the Organization from a list of four candidates according to the protocol for the nomination of new Consultants to the WAHO Executive Committee. The fact that a person has been duly approved by Voting Delegates to be a Consultant to the Executive Committee shall be conclusive evidence that such person was eligible for election. Each elected candidate so approved shall take office at the conclusion of the General Meeting, that is, this General Meeting. Individuals elected by the General Meeting as Consultants to the WAHO Executive Committee will be expected to serve two terms but no more than four years, a term being the period between the WAHO General Assemblies, during which time they may be eligible for internal election by the Executive Committee to full Executive Committee membership. In this event, the fact that a person has been correctly nominated and duly elected by the Voting Delegates to be a Consultant to the Executive Committee shall be conclusive evidence that such person was eligible for election and no further vote of the General Meeting will be required to confirm full Executive Committee Membership. It must be understood that to progress from Consultant to full Executive Committee Membership is not automatic. If after two terms but no more than four years, in the exercise of their discretion the Executive Committee does not elect a Consultant to full Executive Committee Membership that individual will stand down and not be eligible for future re-nomination or re-election. The Executive Committee shall not be bound to give any reason for these decisions. Elected Consultants may be required to vacate office at any time in accordance with clause 15 of the WAHO Constitution.

3

The World Arabian Horse Organization

Report of the Executive Committee

for the year ended 31 December 2020 (continued)

Public benefit

The Trustees have given due consideration to Charity Commission published guidance on the operation of the public benefit requirement. Full details of the public benefit provided by the charity are detailed in the developments, activities and achievements section.

Developments, activities and achievements

2020 was a non-Conference year for WAHO. Due to the worldwide Covid-19 pandemic and resulting lockdowns and travel restrictions, the Executive Committee were unable to meet in person as they had planned for spring 2020. They have kept in communication by email and exercised their constitutional right to take any necessary votes by electronic means on email.

One illustrated Newsletter was prepared, printed and sent out to the full WAHO Membership in January 2020 together with membership renewal forms, which included information about the next planned WAHO Conference, at the time this was due to be held in October 2021. This has of course had to be postponed until at least October 2022 due to the continuing pandemic situation. The WAHO website is regularly updated with news and useful articles, including information about the WAHO Trophy awards made by our Registering Authority Member countries, an initiative started in 2005 which continues to create positive worldwide publicity for WAHO and the Arabian horse. The important article on research into genetic disorders in the Arabian breed was updated and also translated into French and Spanish.

Our Registering Authority Members and Applying Members were given continued advice and assistance, mainly on applying the WAHO rules for correct registration procedures and the accurate administration of their stud books. Guidance was provided to Registering Authority Members with new and less experienced staff members, including those having difficulties with registration matters for imports and exports. WAHO also continued to assist existing and applying Registered Authority Members with their registration queries and with the preparation and examination of their stud books.

The WAHO Office continued to correspond with our Registering Authority Members, Applying Members, Associate Members and Individual Associate Members, offering advice and answering queries as and when required. WAHO continues to answer a large number of varied queries on Arabian horse-related matters from members of the public world-wide. Through its Executive Committee Members, Executive Secretary, and international membership, WAHO has good contacts with many expert authorities and can therefore answer queries on every aspect of the care and welfare of horses in all different climates and situations. WAHO considers that providing this free information and advice is vitally important, as it fulfils some of the core aims of the Organization, in particular to advance education for the benefit of the public and to promote and facilitate the acquisition and distribution of knowledge in all countries. For individuals anywhere in the world with any query about Arabian horses and every aspect of their history, care, treatment and welfare, it is clear that WAHO remains one of the first points of contact.

During the year WAHO also continued to liaise and communicate with other international bodies including ECAHO, WHIRDEC, ISBC and the EU, especially in regard to EU approval of Third Country Stud Books and to DEFRA's approval of EU Member State Stud Books. WAHO was also represented at important international meetings, held online, related to horses in general and Arabians in particular. Some work also continued on data input for the WAHO World Pedigree Database project, which in due course is intended to provide a valuable educational, research and information resource for the benefit of both WAHO members and the general public.

The Executive Committee actively seek to further develop the Organization and develop and increase the Organization's funding.

4

The World Arabian Horse Organization

Report of the Executive Committee

for the year ended 31 December 2020 (continued)

Risk management

The Executive Committee have considered all the major risks faced by the charity, and are satisfied that they have procedures in place to mitigate these. At each of their meetings, the Executive Committee re-examines the potential risks facing the charity and takes action accordingly.

Investment policy

WAHO's investment policy is to maintain our reserves through, and taking advice from, our investment advisors. We look for safe investments together with long term capital appreciation and some annual income.

Financial review

The charity’s income is derived principally from subscriptions, levies, donations and investments. Due to the fact that all categories of WAHO membership were raised effective from 01.01.2020, income from subscriptions and levies showed an increase from previous years, amounting to £121,498 (2019: £110,555). Total incoming resources decreased from £133,094 in 2019 to £122,455 in 2020. This decrease was due to it being a nonconference year and to the lack of donations in the current year. Investment income is now very low as interest rates are negligible.

Direct charitable expenditure principally comprises printing and distributing publications and educational materials, communication with members of the organization and members of the public, developing the WAHO database, running the website, and travel and meeting costs. This decreased considerably from the previous year. Direct charitable expenditure in 2020 was £110,330 (2019: £130,618). This decrease was mainly due to the substantially reduced travel, printing and postage costs which were higher last year due to the conference being held and these costs are unavoidable in a Conference year. Office costs decreased slightly compared to the prior year and all other costs remained at much the same levels as in previous years.

No expenses were allocated to the Restricted Fund, set aside for the development of the WAHO World pedigree database project. The amount in the Restricted Fund remains unchanged from 2019, at £7,307. Before investment gains, losses and revaluations, the unrestricted fund showed net resources received of £12,125 and the Organization's net movement in funds for the year showed a net gain of £12,125 (2019: £1,118).

The charity has Unrestricted carried forward reserves as at 31 December 2020 of £393,687 (2019: £381,562). These reserves are held by the charity in order to cover the administration expenses of the charity in the event of a reduction in fees and levies receivable.

5

The World Arabian Horse Organization

Report of the Executive Committee

for the year ended 31 December 2020 (continued)

Going Concern and Post Year End Notice

The detrimental effects of the Covid-19 pandemic on the charity's income were not felt as much as WAHO had expected in 2020, but are potentially likely to be more detrimental in 2021. All our Member countries and their owners and breeders have been affected, which may lead to a drop in the number of foals bred and registered in 2021 and therefore in WAHO's income from Foal Levies. The day to day running of the charity was not really affected in 2020 and is not likely to be affected in 2021, and the charity's overall financial situation remains stable. No international travel was undertaken in 2020 by the Executive Committee, who held their meetings electronically, and the same applies for the year 2021. They will consider any future impact on the charity's income and reserves, and the likely impact of the virus control measures and potential duration of the control measures on the future aims and activities of the charity, when discussing their Risk Management and Financial Planning strategies for 2021. As the charity currently remains unaffected, the trustees believe that the going concern basis is appropriate for these accounts.

By order of the Trustees

Peter J. Pond President Date

6

The World Arabian Horse Organization

Independent examiner's report

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE WORLD ARABIAN HORSE ORGANIZATION

I report to the trustees on my examination of the accounts of the Charity for the year ended 31 December 2020, which are set out on pages 7 to 20.

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 31 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity's trustees as a body, for my work, for this report, or for the statement I have made.

Responsibilities and basis for report

As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the ACT”)

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mark Sykes ACA Chartered Accountants BDO LLP Manchester United Kingdom

Date 18 August 2021

BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).

7

The World Arabian Horse Organization

Statement of financial activities

for the year ended 31 December 2020

Restricted
Unrestricted
Note
funds
funds
£
£
Income from:
Charitable activities
2
-
121,498
Investment income
3
-
861
Other income
4
-
96
__
__
Total
-
122,455
_
_
Expenditure on:
Charitable activities
5
-
110,330
_
_
Total
-
110,330
Net Income
-
12,125
__
__
Reconciliation of funds
-
12,125
Total funds brought forward
7,307
374,255
__
__
Total funds carried forward
12
7,307
386,380

 Total
2020
£
121,498
861
96
__
122,455
_
110,330
_
110,330
12,125
__
12,125
381,562
__
393,687
 Total
2019
£
110,555
2,010
20,529
__
133,094
_
131,976
_
131,976
1,118
_
1,118
380,444
_
381,562

The notes on pages 9 to 20 form part of these financial statements.

8

The World Arabian Horse Organization

Balance sheet at 31 December 2020

Charity number 278988
Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Inventory - Trophies
Creditors: amounts falling due
within one year
11
Net current assets
Total net assets
The funds of the charity
Unrestricted funds
14
Restricted funds
13
Total charity funds		 2020
£
37,287
350,476
7,483
395,246
(6,054)
__		 2020
£
4,495
389,192
__
393,687
__
386,380
7,307
__
393,687
 2019
£
27,350
357,035
2,845
387,230
(9,154)
__		 2019
£
3,486
378,076
__
381,562
_
374,255
7,307
_
381,562

The financial statements were approved and authorised for issue by the Executive Committee on

Signed on behalf of the Trustees

P J Pond President

C Sussex Treasurer

V Bunting Secretary

The notes on pages 9 to 20 form part of these financial statements.

9

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020

1 Accounting policies

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of fixed asset investments and in accordance with the Financial Reporting Standard FRS 102 (effective January 2015) and the Charities Act 2011.

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the statement of comparative items was required.

The presentation currency of these financial statements is Sterling. All amounts in these financial statements have been rounded to the nearest £1.

Going Concern

The trustees are currently assessing the impact of COVID-19. The situation is evolving rapidly and it is not possible at this stage to determine with any certainty the impact on the Charity and its stakeholders. The trustees are continually reviewing their plans and forecasts and believe that the going concern basis is appropriate.

Incoming resources

Annual subscriptions and levies from Big M members and bank and deposit interest are accounted for on the basis of the amounts due in respect of the accounting period. All other income is accounted for when received. Investment income is accounted for in the period in which it is received and is shown exclusive of tax deducted or related tax credit.

Resources expended

All resources expended are included on an accruals basis and are recognised when there is a legal or constructive obligation to pay for expenditure. Costs are directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities where possible.

The Organization is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office equipment and furniture - 20% straight line Computer equipment - 25% straight line

Operating leases

Rentals payable in respect of operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.

Financial Instruments

Debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in expenditure. Any fluctuations in relation to the movement in exchange rates on debtors and creditors are recognised in the Statement of Financial Activities.

10

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

1 Accounting policies (continued)

Conversion of foreign currencies

All foreign currency receipts are accounted for on the basis of the sterling amounts received on the date of receipt. Any balance receivable in foreign currencies at financial year end are converted into Sterling at the spot rate at year end.

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are used in accordance with the charitable objects at the discretion of the trustees.

11

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

2
Charitable activities
Big M Members:
Annual dues
Foal levy
Individual members:
Life members
Annual subscription and new members
Associate members
All income relating to charitable activities in 2020 and 2019 is
unrestricted.
All income relating to charitable activities in 2020 and 2019 is unrestricted.
3
Investment income
Bank and other interest receivable
All investment income in 2020 and 2019 is unrestricted.
4
Other income
Donations
Conference Income
Sale of certificates and trophies
All other income in 2020 and 2019 is unrestricted.		 __
 2020
£
40,650
77,501
__
118,151
-
1,967
1,380
__
121,498
__
2020
£
861
______
861
__
2020
£
-
-
96
_
96
_____		 _
 2019
£
39,450
66,686
_
106,136
600
2,582
1,237
_
110,555
__
2019
£
2,010
_
2,010
_
2019
£
17,050
3,398
81
_
20,529
_


_ _

12

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

5
Expenditure
Unrestricted Funds
Charitable activities (note 5a)
Management and administration (note 6)
5 a
Unrestricted funds
Printing costs
Travel, representation and conference costs
Office costs (note 7)
Restricted funds
Salaries and NI contributions (note 8)
Website expenses
6
Management and administration of the charity
Accountancy fees
Sundry expenses
Subscriptions

Bank charges

Exchange losses/(gains)
Bad debt
Depreciation of fixed assets
Office costs (note 7)		 2020
£
75,264
35,066
__
110,330
_
1,207
765
73,292
__
75,264
_
-
-
__
-
__
2020
£
6,816
673
423
893
(112)
130
1,813
24,430
______
35,066
 2019
£
91,124
39,494
_
130,618
_
8,464
4,277
78,383
_
91,124
_
1,083
275
_
1,358
_
2019
£
6,115
1,179
333
1,223
(1,001)
4,300
1,218
26,127
__
39,494
__

Amounts payable to the Independent Examiner/Accountants in respect of the costs of their respective external security of the year ended 31 December 2020 financial statements amounted to £3,700 (2019 - £3,700). Amounts payable to the Independent Examiner/Accountants in respect of other accountancy matters in the year ended 31 December 2020 amounted to £1,800 (2019 - £1,200).

13

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

7 Office costs

Office costs
Salaries and N I contributions (note 8)
Secretarial fees and N I contributions
Office equipment rental and maintenance
Postage and stationery
IT & software consumables
Telephone, fax and broadband
Rent, rates and insurance
Light and heat
Repairs and maintenance
Website expenses
Allocated to
Costs of activities in furtherance of the objects of the charity (note 5)
Management and administration (note 6)		 2020
£
53,217
18,458
796
2,844
520
2,217
16,390
2,535
453
292
__
97,722
__
73,292
24,430
__
97,722
 2019
£
40,720
29,778
990
8,458
554
2,389
16,456
4,215
658
292
__
104,510
_
78,383
26,127
_
104,510

The charity has allocated office costs on the following basis in the current and prior year:

75% - Costs of activities in furtherance of the objects of the charity 25% - Management and administration of the charity

8 Staff costs

Wages and salaries
NI contributions
Pensions
Office costs (note 7)
Restricted funds expenditure (note 5)		 2020
£
49,025
3,067
1,125
__
53,217
_
53,217
-
__
53,217
 2019
£
38,631
3,040
132
__
41,803
_
40,720
1,083
_
41,803

The charity had two employees during the year (2019 - two).

No members of the Executive Committee received any remuneration during the year or received reimbursement for expenses incurred (2019 - £Nil).

The charity has not allocated any weeks of the secretarial salary costs (2019: two weeks) to restricted expenditure to represent the time spent by the employee on restricted activities.

14

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

9
Tangible fixed assets
Cost
At 1 January 2020
Additions
Disposals
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
Depreciation on disposals
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
10
Debtors
Trade debtors
Prepayments
Other debtors
11
Creditors: amounts falling due within one year
Other tax and social security
Accruals and deferred income
Other creditors		 Computer
equipment,
office
equipment
and furniture
£
46,401
3,058
(1,787)
_
47,672
_
42,915
1,813
(1,551)
_
43,177
_
4,495
_
3,486
_
2020
2019
£
£
27,389
20,461
8,978
6,217
920
672
__
_
37,287
27,350
_
_
2020
2019
£
£
1,051
-
4,871
9,056
132
98
__
_
6,054
9,154

15

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

12 Analysis of net assets between funds
Restricted Unrestricted Total
£ £ £
Fixed assets - 4,495 4,495
Net current assets 7,307 381,885 389,192
__ __ __
7,307 386,380 393,687
__ __ __
13 Restricted funds
Balance at Balance at
1 January 31 December
2020 Income Expenditure 2020
£ £ £ £
WAHO pedigree database fund 7,307 - - 7,307
__ __ __ __

The restricted fund relates to a donation to support the formation of a WAHO pedigree database.

14 Unrestricted funds

Balance at
1 January
2020
£
374,255
 Balance at
31 December
Income
Expenditure
2020
£
£
£
122,455
(110,330)
386,380

15 Taxation

The Organization is registered as a UK charity and consequently all income and capital gains arising from its charitable activities are relieved from UK taxation.

16 Operating Leases

As at 31 December 2020 the charity has future minimum operating lease payments of £7,800 (2019: £7,800). The lease is renewed in June each year on a rolling yearly arrangement.

17 Related Party Transactions

There were no related party transactions in the reporting period.

16

The World Arabian Horse Organization

Schedules to income and expenditure accounts

for the year ended 31 December 2020

Subscriptions from Registering authority members and foal levy

Subscription Foal Levy
£ £
Algeria Office National De Developpement Des Elevages Equins 750 644
Argentina Stud Book Argentino 750 600
Australia The Arabian Horse Society of Australia Ltd 750 1,380
Austria Verband de Vollblutaraber-Zuchter Osterreich 650 200
Azerbaijan Azerbaijan Arabian Stud Book, Azerbaijan Republic
Equestrian Federation 550 100
Bahrain Royal Arabian Stud of Bahrain 750 684
Belgium Belgisch Arabisch Paardenstamboek vzw 750 949
Brazil Associação Brasileira dos Criadores do Cavalo Árabe 750 556
Bulgaria Bulgarian Arabian Studbook Authority 650 200
Canada Canadian Arabian Horse Registry 750 488
Chile Sociedad de Fomento Argricola de Temuco 750 776
China (Applying) China Arabian Horse Association 550 100
Colombia Asociación Colombiana de Criadores de Caballos Arabe 550 100
Croatia Croatian Arabian Stud Book 550 100
Czech Republic Association Purebred Arabian Horses ACHPAK 550 100
Denmark Dansk Selskab for Arabisk Hesteavl 650 200
Ecuador Asociación de Criadores de Caballos Arabes del Ecuador 650 200
Egypt Egyptian Agricultural Organization 750 6,000
Estonia Estonian Horse Breeders Society, Arab Horse Stud Book 550 100
Finland Suomen Hippos RY - Finnish Arabian Horse Stud Book 550 100
France I.F.C.E. - S.I.R.E. Stud Book Français du Cheval Arabe 750 6,085
Germany Verband der Zuchter des Arabischen Pferdes e.V. 750 1,684
Hungary Society of Hungarian Arabian Horse Breeders 550 100
Iran Equestrian Federation of Islamic Republic of Iran,
Arabian Horse Stud Book Office 750 1,000
Iraq Iraqi Arabian Horse Organization 650 200
Israel Israel Arab Horse Registry 750 4,332
Italy Associazione Nationale Italiana Cavallo Arabo 750 3,520
Japan Japan Association for International Racing & Stud Book 550 100
Jordan The Royal Jordanian Stud Book Authority 650 200
Kazakhstan Kazakh Association of Purebred Arabian Horses 550 100
Kuwait Kuwait Arabian Horse Registry 750 4,896
Lebanon Society for the Protection and Improvement of the
Arabian Horse in Lebanon - -
Libya Libyan Arabian Horse Breeders Society 650 200
Lithuania Lithuanian Arabian Horse Breeders Association 550 100
Morocco Société Royale D’Encouragement Du Cheval 750 3,024
Namibia Arab Horse Breeders Society of Namibia 650 200
Netherlands Arabische VolbloedpaardenStamboek in Nederland 650 200
__ __
Sub total carried forward 23,900 39,518

17

The World Arabian Horse Organization

Schedules to income and expenditure accounts

for the year ended 31 December 2020 (continued)

Subscriptions from members and foal levy

Subscription
£
Sub total brought forward
23,900
New Zealand
New Zealand Arab Horse Breeders Society Inc.
650
Norway
Norwegian Arab Horse Society
550
Oman
The Royal Cavalry, Arabian Horse Stud Book
750
Pakistan
Pakistan Arabian Horse Society
550
Poland
Jockey Club of Poland, Polish Arabian Stud Book
750
Portugal
Associaçao Portuguesa do Cavalo Árabe
550
Qatar
Qatar Arabian Horse Registry, Racing & Equestrian Club
750
Romania
Agentia Nationala pentru Ameliorare si Reproductie in
Zootechnie
650
Russia
The Russian Arabian Stud Book, Association
Rosplemkonzavod
750
Saudi Arabia
King Abdul Aziz Arabian Horses Center
-
Serbia
Serbian Association for Purebred Arabian Horses
550
Slovakia
Narodny Zrebcin Topolcianky
550
Slovenia
Slovenian Arabian Stud Book Authority
550
South Africa
The Arab Horse Society of South Africa
750
Spain
Asociación Espanola de Criadores de Caballos Arabes
750
Sweden
Swedish Arab Horse Registry
650
Switzerland
Schweizer Zuchtgenossenschaft fuer Arabische Pferde
550
Syria
Ministry of Agriculture & Agrarian Reform (MAAR),
Arabian Horse Office
750
Tunisia
Fondation Nationale D'Amelioration de la Race Chevaline
750
Turkey
Turkish Arabian Horse Registry, Ministry of Agriculture
750
Ukraine
Ukrainian Horse Breeders Association, Arabian Stud
Book
550
United Arab
Emirates
Emirates Arabian Horse Society
750
United Kingdom
The Arab Horse Society
750
United States of
America
The Purebred Arabian Trust, Arabian Horse Association
750
Uruguay
Sociedad Criadores de Caballos Arabes del Uruguay
750
Venezuela
ASOARABE
650
__
16,750
__
__
Total annual subscriptions
40,650
__		 Foal Levy
£
39,518
200
100
339
100
2,300
100
2,880
200
824
6,750
100
100
100
560
1,910
200
100
900
1,888
6,000
100
4,504
656
6,000
1,072
-
__
37,983
__
__
77,501
__

Note:

Australia includes Brunei, India, Indonesia, Malaysia, The Philippines, Singapore, South Korea, Taiwan, Thailand, and Vietnam.

Brazil includes Paraguay and Bolivia. Chile includes Peru.

Germany includes Luxembourg.

The United Kingdom includes Ireland, Greece and Malta. The United States of America includes Mexico and Panama.

18

The World Arabian Horse Organization

Notes forming part of the financial statements

for the year ended 31 December 2020 (continued)

Subscriptions from life members

Mr Alexander HOFFMAN

2020 2019
£ £
- 600
__ __
- 600

19

The World Arabian Horse Organization

Notes forming part of the financial statements for the year ended 31 December 2020 (continued)

Dues and foal levy included in income not yet paid

Subscription
£
2016
Syria
700
total for 2016:
700
_
2017
Algeria
700
Syria
700
total for 2017:
1,400
_
2018
Algeria
700
Syria
700
total for 2018:
1,400
_
2019
Algeria
700
Ecuador
600
Estonia
550
Syria
700
total for 2019:
2,550
_
2020
Algeria
750
Argentina
750
Azerbaijan
550
Bulgaria
-
Colombia
550
Ecuador
650
Estonia
550
Iran
750
Romania
650
Saudi Arabia
-
Syria
750
Ukraine
550
total for 2020:
6,500
__
Total Big M members outstanding at 31 December 2020
12,550
 Levy
£
1,622
1,622
__
458
1,676
2,134
__
458
1,763
2,221
__
470
200
100
1,550
2,320
_
528
600
100
200
100
200
100
1,000
200
2,514
900
100
6,542
_
14,839

20