## **Contents**
AfA Trustees Annual Report (TAR) Objectives and activities Additional information (optional) Achievements and performance Additional information (optional) Financial review Additional information (optional) Structure, governance and management Additional information (optional) Reference and administrative details – Corporate trustees names of the directors at the date the report was approved Name of trustees holding title to property belonging to the charity Funds held as custodian trustees on behalf of others Declarations
## **AfA Trustees Annual Report (TAR)**
From: April 1, 2024 To: December 31, 2024 Charity name: Asia for Animals Coalition Charity registration number: SCIO SC052485
**|** Asia for Animals Coalition **|** Registered Charity: SCIO SC052485 **|** info@asiaforanimals.com **|** Page 1
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ASIA FOR ANIMALS COALMON
The financi21 statements have been prepared in accordance with the accounting policies set out in note I to the financial statements
and comply with the charity's governing document. the Charities and Trustee Investment Iscotlandl Act 2CX)5, the Charities Accounts
(Scotlandl Regulations 2CQ613s amended) and "Accounting and Reporting by Ch2rities= Statement of Recommended Practice applicable
to Charities preparing their accounts in accordance with the Financial Reporting Stsndard appIlble in the UK and Republic of Ireland
IFRS 1021" leffective l January 20191.
Objectlves and actlvltles
SORP
reference
Para 1.17
Summary of the purposes of the charity as
set out in its governing document
The Coalition is organized exclusively as a network of organizations
working specifically for the protection of anim315 in and originating in
Asia through developmental work, campaigns. advocacy. and practical
assistance in order to improve the status and welfare of animals.
Summary of the main activities in relation
to those purposes for the public benefit, in
particular. the activities, projects or
services identif led in the accounts.
Para 1.17
and 1.19
AfA provided support the member organizations in their campaigns
and advocacy work to protect animals. AfA supported the drafting of
appeal letters to State authorities and government agencies in 13
countries. developed issue based working groups with member
organizations for collaboration and cross learning. organized event5 to
bring together animal organizations and activists and expanded the
Coalition to around 4CQ members
The trustees have paid due regard to the Charity Commission guidance
on public benefit regarding the activities they should undertake.
statement confirming whether the
trustees have had regard to the guidance
issued by the Charity Commission on
ublic benefit
Para 1.18
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Additional information (optional)
You may choose to include further statements where relevant about:
SORP
referenee
Para 1.38
Policy on grant making
Asia for Animals does not provide grants to organizations
Policy on social investment including
ro
ram related investment
Contribution made b
volunteers
Other
Para 1.38
NIA
Para 1.38
None
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Achievements and performance
SORP
reference
Para 1.20
Summary of the main achievements of the
charity, identifying the difference the
charity's work has made to the
circumstances of its beneficiaries and any
wider benefits to society as a whole.
AfA brought together numerous animal organizations. animal activists
and advocates together to create a stronger and cohesive movement
through the following Working Groups.
Farm Anlmal Coalltlon (FAQ
In 2024. the Farm Animal Coalition IFACI reinforced its position as the
leading regional platfomi for advancing the welfare of farmed animals
across Asia. The year's highlight was the Asia Farm Animol Doy {AFAD)
2024. held in Vietnam and co-hosted with AVA International. The event
brought together more than 4CQ participants representing over 160
organisations from 47 countries. marking one of the largest gatherings for
fam) animal welfare in the region. FAC also published The Capacity ond
Funding Landscape of the Animol Protection Movement in Asia report. a
landmark resource endorsed and supported by 45 organisations. offering
valuable insights into the cuffent challenges and opportunitie5 for the
movement's growth. Building on this momentum. FAC initiated
discussions wtth organisations from India. Indonesia. and Nepal to host
regional events in coming years. further localising capacity-building and
collaboration efforts. The coalition also facilitated partnerships beeen
Vietnamese organisations and both governmental and non-governmentsl
institutions. including introductions to VegFest organisers and the Dog
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SORP
reference
and Cat Coalition IDACCI. enhancing cross-sector cooperation in the
region.
Capaclty In Anlmal Protectlon Coalltlon {CAPC)
The Capacity in Animal Protection Coalition ICAPCI made significant
stride5 in 2024 toward empowering organisations working to improve the
welfare of animals in captivity. The coalition published The Capacity and
Funding Landscape of the Animal Protection Movement in Asia report, which
it later presented at a panel discussion at AFAD in Hanoi. CAPC launched
monthly funding subgroup meetings. creating a space for member
organisations to collectively set goals and ts¢kle financial sustsinability
issues identified in the Asia Funding Landscape report. The coalition also
developed a series of resource templates to strengthen organisational
and programmatic capacity among mentee groups. Throughout the year.
CAPC continued to provide one-on-one mentoring and tsrgeted
organisational development support to member groups such as Animals
Don't Speak Human Ilndonesial, Animal Welfare Corporote Partner5 Japan,
The Civet Project. Voice of Animal Nepal. and Animal Law & Policy Network
India. This tsilored support helped partners enhance their leadership
structures. improve fundraising strategies. and implement effective
project management systems. CAPC'S ongoing mentoring initiatives
remain a cornerstone of AfA'5 wider effort to build long-term
sustainability and professionalism in the regional animal protection
movement
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SORP
reference
Macaque Coalltlon IMACCI
The Macaque Coalition IMACCI achieved key milestones in 2024 35 it
advanced efforts to secure legal protection for macaques in Asia. A
significant step forward wa5 the development of a Roadmop for Legal
Protection for Long-tailed and Pig-tailed Macaques in Indonesi¢. a long-term
initiative aimed at securing formal recognition of macaques, welfare
needs in policy and practice. MACC also began building partnerships with
Al tool developers to design an innovative triage system that helps
organisations identify. prioritise, and respond to macaque-related welfare
concems. including those arising f rom online content and human-
macaque conflict. Planning commenced for International Macoque Week
2025. which will include educational exchanges and collaborative
activities among member organisations. MACC also developed a
mitigation plan to help the city of Kathmandu. Nepal. manage the
growing issue of negative human-macaque interactions. Throughout the
year. the coalition continued to advocate against macaque exploitation,
including co-signing an appeal letter with Wildlife Friends Foundation
Thailand to shut down the Samui Monkey Center due to severe welfare
violations. MACC'S partiClP3tion in the 9th Asian Primate Symposium
(2024) further strengthened its visibility and leadership in regional
primate protection efforts.
Dog and Cat Welfare Coalition IDACCI
2024 was a year of renewal and strengthened collaboration for the Dog
and Cat Welfare Coalition IDACC). With new leadership and
coordination, DACC reconnected with its member organisations across
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SORP
reference
Asia and welcomed new participants into the neork. The coalition
facilitsted collaborative action among member organisations campaigning
to end the dog and cat meat trade in Vietnam. helping to map out
strategies and ensure alignment across ongoing advocacy efforts. DACC
also coordinated appe31 letters and ststements directed to national and
local govemments. including an appeal to the Government of Bali.
Indonesia. addressing planned mass culling of stray and community dogs.
In addition to its policy engagement. DACC worked closely with disaster-
affected organis3tions in the region to circulate appeals for assistsnce
and strengthen regional solidarity- DACC'S revitalisation in 2024 has laid
the foundation for more coordinated advocacy. resource sharing, and
strategic campaigning for companion animal welfare across Asia.
Soclal Medla Anlmal Cruelty Coalltlon ISMACC}
The Social Media Animal Cruelty Coalition ISMACCI continued its
pioneering work in 2024 as the global leader tstkling the growing issue of
online animal cruelty content. The coalition Solidif led partner5hip5 With
major platform5 by becoming an off icial partner in the Trusted Flagger
Scheme5 for YouTube and TikTok. allowing SMACC to directly report and
influence the removal of hamful content. In collaboration with TikTok,
SMACC played an instrumentsl role in developing the platform's Animal
Welfore Safety Center, a landmark resource to educate users and promote
ethical online behaviour. SMACC published a major research report on
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SORP
reference
°fake rescue" cruelty content. the findings of which informed policy
dialogue with social media platfomis and regulators. The coalition also
released an extensive NGO Toolkit on its website. providing practical
resource" for org3nis3tions advocating 2gainrt online animal cruelty-
Beyond platform partnerships. SMACC contributed expert input to the
European Commission s study on Trusted Flaggers and worked closely with
Of¢om (UK) on implementing the Online Safety Act. ensuring that animal
welfare is explicitly represented in digitsl policy. Membership expanded
to 31 organisations, supported by new subgroups focusing on legislative
advocacy and public education. SMACC'S accomplishments in 2024 have
significantly advanced global recognition of online cruelty as a critical
animal welfare issue and positioned AfA as a key stskeholder in shaping
humane digitsl spaces.
Pollcy Coalltlon (APQ
In 2024. the Policy Coalition advanced the integration of animal welfare
within international and regional policy frameworks by strengthening
member5, acce55 to global platforms and re50urce5. It guided several
organizations through accreditation processes with UNEP and ECOSOC.
collaborated with other regional networks under the World Federation
for Animals to create 2 shared policy resource library. and supported the
development of the Asia Pacific Animal Law Overview datsbase. The
coalition also connected member groups with pro-bono legislative
experts. contributed to global policy dialogues-including submissions to
the Convention on Biologic31 Diver51
and case studies for COP 29-and
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SORP
reference
began shaping strategies for sustsinable tourism that embed animal
welfare in the agendas of IUCN and the UN World Tourism Organization.
Further. it initiated work on marine policy advocacy.12unched a monthly
blog series featuring policy projects of member organizations. and began
designing a skills development series to strengthen advocacy capacity.
Through these efforts. the Policy Coalition has positioned AfA as a key
regional voice linking animal welfare, law, and sustsinable development.
Addltlonal Informatlon (optlonal)
You may choose to include further statements where relevant about=
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|Achievements against objectives set|Para 1.41|
|---|---|
|Performance of fundraising activities
against objectives set|Para 1.41|
|Investment performance against objectives|Para 1.41|
|Other||
## **Financial review**
|Review of the charity’s financial position at
the end of the period
Para 1.21
The charity had unrestricted funds of £29,755 and restricted funds of
£91,341 at the end of the period.|Review of the charity’s financial position at
the end of the period
Para 1.21
The charity had unrestricted funds of £29,755 and restricted funds of
£91,341 at the end of the period.|Review of the charity’s financial position at
the end of the period
Para 1.21
The charity had unrestricted funds of £29,755 and restricted funds of
£91,341 at the end of the period.|
|---|---|---|
|Statement explaining the policy for holding
reserves stating why they are held
Para 1.22
The charity holds reserves to allow for fluctuations in cashflow and the
timing of incoming resources against the smooth delivery of its objectives.
This equated to 6months of unrestricted expenditure in the accounting
period.|||
|Amount of reserves held
Para 1.22|||
|Reasons for holding zero reserves
Para 1.22|||
|Details of fund materially in deficit
Para 1.24|||
|Explanation of any uncertainties about the
charity continuing as a going concern|Para 1.23||
## **Additional information (optional)**
You may choose to include further statements where relevant about:
The charity’s principal sources of funds Para 1.47 AfA’s income comes from the core member organization fees which is ~~es~~ (including any fundraising) based on a Tiered system. Few of the core member organizations provide
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ASIA FOR ANIMALS COALMON
grants for the working groups and we apply to donors and foundations to
raise funds.
Investment policy and objectives including
social investment olic
ado
ted
A description of the principal risks facing
the charit
other
Para 1.46
Para 1.46
Structure, governance and management
Descri
tion of chari
's trusts:
Type of governing document.. for example.
trust deed. memorandum and articles of
association etc
How is the charity constituted?
for example limited company.
unincor
orated a55ociation. CIO
Trustee selection methods including details
of any constitutional provisions e.g. election
to post or name of any person or body
entitled to appoint one or more trustees
Para 1.25
Trust Deed
Para 1.25
SCIO- Scottish Charitsble Incorporated Organisation
Para 1.25
Refer Clause 25 to 28 of AfA Constitution for detsils
Summary of selection process is as below'.-
I. BM05 are elected from among the CMOS who are eligible to
stand up for election
Only CMOS whose org is eligible to be on the Board can Submit a
person - ie eligible only if their CMO Tier would fall into Tier 1. 2 or 3 of
the annual membership fees of a CMO out-with the period of their
waiver
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2. Eligible CMOs are collated and all CMOs are given one vote per CMO to nominate their chosen board member organization.
3. Successful top 5 CMOs submit a person who they wish to be eligible for the vote to sit on the UK Board
4. The member contact submitted by the elected organizations are then approved as the members / trustees of the Board for the three year term
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures adopted for the
induction and training of trustees
Para 1.51
● Membership Code of Commitment
● Board spend Policy
● Privacy Policy
These three policies are specific to the Board members.|Policies and procedures adopted for the
induction and training of trustees
Para 1.51
● Membership Code of Commitment
● Board spend Policy
● Privacy Policy
These three policies are specific to the Board members.|Policies and procedures adopted for the
induction and training of trustees
Para 1.51
● Membership Code of Commitment
● Board spend Policy
● Privacy Policy
These three policies are specific to the Board members.|
|---|---|---|
|The charity’s organisational structure and
any wider network with which the charity
works|Para 1.51|SCIO Two Tier Constitution
Clause 7 of the Constitution
The structure of the organization consists of:
a) The MEMBERS – who have the right to participate in Member’s
meetings, including any annual Member’s meeting, and have
important powers under the Constitution. Members may be one
of the following categories:
a) BOARD MEMBER ORGANIZATIONS (BMOs) –
representatives of which hold regular meetings and
generally control the activities of the Organization;|
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bl CORE MEMBER ORGANIZATIONS ICMOsl- who have
the right to attend Members, meetings lincluding any
annual Members. meeting) and have important powers
(Decisions chart) under the Constitution.. and
c) NETWORK MEMBER ORGANIZATIONS INMOS) -
which are accepted into the Coalition on an ad hoc basis.
They are not full Members of the Coalition.
b) The BOARD - who hold regular meetings and generally control
the activities of the organization. Each BMO shall nominate a
person who will serve on the Board. as further set out at Clause
28. These persons shall act a5 the Charity Trustees.
Relationshi
other
with an
related artie5
Para 1.51
No
Reference and admlnlstratlve detslls
Chari
name
other name the chari
uses
Re
istered charit
number
Charity s
rinci
al address
Inde
endent Examiner
Asia for Animals Coalition
AfA, AfA Coalition
SC052485
W,arner Wilde Limited. 4 M.Iri
old Drive. Bi:le Surre GU24 95F
Trustee name
Office lif any)
Chairperson of the
Board
Date5 acted if not for whole Name of person lor body) entitled
ear
oint trustee lif an
Core Member Organisations
imals Asia
Found,Ition
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Core Member Organisations Core Member Organisations Treasurer Core Member Organisations
## **Corporate trustees – names of the directors at the date the report was approved**
~~P|~~ Director name n/a
## **Name of trustees holding title to property belonging to the charity**
~~|~~ Trustee name n/a
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Declarations**
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The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees.
CO-CEO
CO-CEO
Asia for Animals Coalition
Asia for Animals Coalition
Date:
2 December 2025
Date: 2 December 2025
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## **ASIA FOR ANIMALS COALITION**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ASIA FOR ANIMALS COALITION**
I report to the trustees on my examination of the financial statements of Asia for Animals Coalition (the charity) for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
- I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date: 3 December 2025
- 16 -
## **ASIA FOR ANIMALS COALITION**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
48,686
148,486
Charitable activities
**4**
28,247
-
Investments
**5**
28
-
**Total income**
76,961
148,486
**Expenditure on:**
Raising funds
**6**
290
-
Charitable activities
**7**
118,994
189,624
**Total expenditure**
119,284
189,624
**Net income/(expenditure)**
(42,323)
(41,138)
Transfers between
funds
28,121
(28,121)
**Other recognised**
**gains and losses:**
Other losses
**12**
(860)
-
**Net movement in**
**funds**
(15,062)
(69,259)
**Reconciliation of funds:**
Fund balances at 1 April 2024
44,817
160,600
**Fund balances at 31**
**December 2024**
29,755
91,341|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
197,172
51,005
296,914
28,247
89,902
-
28
126
-
225,447
141,033
296,914
290
800
424
308,618
88,301
135,890
308,908
89,101
136,314
(83,461)
51,932
160,600
-
-
-
(860)
(7,115)
-
(84,321)
44,817
160,600
205,417
-
-
121,096
44,817
160,600|**Total**
**2024**
**£**
347,919
89,902
126
437,947
1,224
224,191
225,415
212,532
-
(7,115)
205,417
-
205,417|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 17 -
## **ASIA FOR ANIMALS COALITION**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2024**_
|**2024**
**Notes**
**£**
**£**
**Current assets**
Debtors
**13**
-
Cash at bank and in hand
191,770
191,770
**Creditors: amounts falling due within**
**one year**
**14**
(70,674)
**Net current assets**
121,096
**The funds of the charity**
Restricted income funds
**17**
91,341
Unrestricted funds
**18**
29,755
121,096
The financial statements were approved by the trustees on .........................
December 2, 2025|**2024**
**£**
72,734
168,132
240,866
(35,449)|**£**
205,417|
|---|---|---|
|||160,600
44,817|
|||205,417|
||||
**Trustee**
- 18 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **1 Accounting policies**
## **Charity information**
Asia for Animals Coalition is a Scottish Charitable Incorporated Organisation.
## 1.1 **Reporting period**
The charity's financial statements for its first accounting period are presented for a period shorter than one year, The reason for using shorter period it to be able to move to the desired period end of 31 December in the next accounting period. As this is the first accounting period there are no comparative figures.
## **1.2 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.
## **1.3 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.4 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.5 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **1 Accounting policies**
**(Continued)**
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.6 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
- 20 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **1 Accounting policies**
**(Continued)**
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Grants|48,686|148,486|197,172|51,005|296,914|347,919|
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2024**|
||**£**|**£**|
|**Charitable activities**|||
|Membership Fee|22,352|85,798|
|Other income|5,895|4,104|
||28,247|89,902|
- 21 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **5 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2024**|
||**£**|**£**|
|Interest receivable|28|126|
## **6 Expenditure on raising funds**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Fundraising**|**and publicity**||||||
|Advertising|290|-|290|800|424|1,224|
- 22 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **7 Expenditure on charitable activities**
|**Core**
**activities**
**FAC**
**activities**
**DACC**
**activities**
**SARCC**
**activities**
**SMACC**
**activities**
**Event**
**activities**
**APC**
**activities**
**2024**
**2024**
**2024**
**2024**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**Direct costs**
Staff costs
128,626
-
-
-
-
-
-
Consultancy
48,803
-
8,086
32,920
24,980
9,796
11,218
Travel and subsitence
8,920
10,025
699
617
1,668
-
233
Sundry
3,389
-
-
-
-
-
-
189,738
10,025
8,785
33,537
26,648
9,796
11,451
**Share of support and governance costs (see note 8)**
Support
10,946
-
-
-
-
-
-
Governance
7,692
-
-
-
-
-
-
208,376
10,025
8,785
33,537
26,648
9,796
11,451
**Analysis by fund**
Unrestricted funds
118,994
-
-
-
-
-
-
Restricted funds
89,382
10,025
8,785
33,537
26,648
9,796
11,451
208,376
10,025
8,785
33,537
26,648
9,796
11,451|**Total**
**2024**
**£**
128,626
135,803
22,162
3,389|
|---|---|
||289,980
10,946
7,692|
||308,618|
||118,994
189,624|
||308,618|
- 23 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**7**|**Expenditure on charitable activities**||||||||**(Continued)**|
|---|---|---|---|---|---|---|---|---|---|
||**Previous Period:**|**Core**|**FAC**|**DACC**|**SARCC**|**SMACC**|**Event**|**APC**|
**Total**|
|||**activities**|**activities**|**activities**|**activities**|**activities**|**activities**|**activities**||
|||**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|**2024**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
||**Direct costs**|||||||||
||Staff costs|77,351|-|-|-|-|-|-|77,351|
||Consultancy|1,899|31,236|8,165|18,299|11,212|8,551|9,573|88,935|
||Travel and subsitence|3,154|12,296|94|-|618|-|1,869|18,031|
||Sundry|31,219|-|-|-|-|-|-|31,219|
|||113,623|43,532|8,259|18,299|11,830|8,551|11,442|215,536|
||**Share of support and governance costs (see note 8)**|||||||||
||Support|5,590|-|-|-|-|-|-|5,590|
||Governance|3,065|-|-|-|-|-|-|3,065|
|||122,278|43,532|8,259|18,299|11,830|8,551|11,442|224,191|
||**Analysis by fund**|||||||||
||Unrestricted funds|61,702|-|8,165|18,299|34|-|101|88,301|
||Restricted funds|60,576|43,532|94|-|11,796|8,551|11,341|135,890|
|||122,278|43,532|8,259|18,299|11,830|8,551|11,442|224,191|
- 24 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **8 Support costs allocated to activities**
|**Core activities**
**2024**
**£**
Insurance
853
Accountancy
3,621
IT costs
6,472
Governance
7,692
18,638|**Total**
**2024**
**£**
768
1,427
3,395
3,065|
|---|---|
||8,655|
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **10 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
**Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
Aggregate compensation|**2024**
**Number**
4
**2024**
**£**
120,941
4,972
2,713
128,626
**2024**
**£**
-|**2024**
**Number**
4|
|---|---|---|
|||**2024**
**£**
68,841
6,175
2,335|
|||77,351|
|||**2024**
**£**
25,662|
Key management personnel are described as CEO, Deputy CEO and Head of Programmes. The CEO started in January 2024 the Head of Programmes started in September 2023. The Deputy CEO was not on payroll but was a trustee between January 2023-December 2023.
- 25 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **12 Other gains and losses**
|Gains/(losses) upon:
Foreign exchange
**13**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**14**
**Creditors: amounts falling due within one year**
**Notes**
Other taxation and social security
Deferred income
**15**
Other creditors
Accruals
**15**
**Deferred income**
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:|**Unrestricted**
**funds**
**2024**
**£**
860
860
**2024**
**2024**
**£**
**£**
-
71,248
-
1,486
-
72,734
**2024**
**2024**
**£**
**£**
3,104
3,611
65,079
29,687
624
531
1,867
1,620
70,674
35,449
**2024**
**2024**
**£**
**£**
65,079
29,687
**2024**
**2024**
**£**
**£**
65,079
29,687|**Unrestricted**
**funds**
**2024**
**£**
860
860
**2024**
**2024**
**£**
**£**
-
71,248
-
1,486
-
72,734
**2024**
**2024**
**£**
**£**
3,104
3,611
65,079
29,687
624
531
1,867
1,620
70,674
35,449
**2024**
**2024**
**£**
**£**
65,079
29,687
**2024**
**2024**
**£**
**£**
65,079
29,687|
|---|---|---|
|||860|
|||**2024**
**£**
71,248
1,486|
|||72,734|
|||**2024**
**£**
3,611
29,687
531
1,620|
|||35,449|
|||**2024**
**£**
29,687|
|||**2024**
**£**
29,687|
||||
- 26 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**15**
**Deferred income**
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 December 2024
**16**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**(Continued)**
29,687
-
(29,687)
-
65,079
29,687
65,079
29,687
**2024**
**2024**
**£**
**£**
2,713
2,335|**(Continued)**
29,687
-
(29,687)
-
65,079
29,687
65,079
29,687
**2024**
**2024**
**£**
**£**
2,713
2,335|
|---|---|---|
|||29,687|
|||**2024**
**£**
2,335|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **17 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31**|
|---|---|---|---|---|---|
||**2024**|**resources**|**expended**||**December**|
||||||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Sanctuaries and Rescue||||||
|Centers Coalition|48,398|-|(33,536)|(9,750)|5,112|
|Social Media Animal Cruelty||||||
|Coalition|30,836|28,433|(55,058)|-|4,211|
|AfA Policy Coalition|25,058|6,422|(11,451)|(16,601)|3,428|
|Farm Animal Coalition|56,308|107,262|(80,795)|(10,037)|72,738|
|Dog and Cat Coalition|-|6,369|(8,784)|8,335|5,920|
|Macaque Coalition|-|-|-|(68)|(68)|
||160,600|148,486|(189,624)|(28,121)|91,341|
- 27 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**17**|**Restricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|
||**Previous Period:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|||**2023**|**resources**|**expended**||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
||Sanctuaries and Rescue||||||
||Centers Coalition|-|59,979|(11,581)|-|48,398|
||Social Media Animal Cruelty||||||
||Coalition|-|73,533|(42,697)|-|30,836|
||AfA Policy Coalition|-|41,562|(16,505)|-|25,057|
||Farm Animal Coalition|-|121,840|(65,531)|-|56,309|
|||-|296,914|(136,314)|-|160,600|
The 2024 transfer from restricted funds represents expenditure that was incurred from restricted funds in the prior period but not recognised.
Funder restricted (average) 80% of their grant to be spent specifically on the working group programme they wish to fund to achieve the stated outcomes of that specific area of AfA, the following summary confirms which funders are supporting programmes.
## **Sanctuaries and Rescue Centers Coalition**
Asia Wild
## **Social Media Animal Cruelty Coalition**
HSI IPPL Lady Freethinker RSPCA UK SUST WTG TSPCA WAP IUCN SSN PSG Donations - crowd funder
**AfA Policy Coalition** Four Paws Int.
## **Farm Animal Coalition**
Open Phil
- 28 -
## **ASIA FOR ANIMALS COALITION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **18 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1**|**At 1**|**April**|**Incoming**|**Incoming**|**Resources**|**Transfers**|**Gains and**|**At 31**|
|---|---|---|---|---|---|---|---|---|---|
||||**2024**|**resources**||**expended**||**losses**|**December**|
||||||||||**2024**|
||||**£**||**£**|**£**|**£**|**£**|**£**|
|General funds||44,817|||76,961|(119,284)|28,121|(860)|29,755|
|**Previous**|**At 1**||**April**|**Incoming**||**Resources**|**Transfers**|**Gains and**|**At 31 March**|
|**Period:**|||**2023**|**resources**||**expended**||**losses**|**2024**|
||||**£**||**£**|**£**|**£**|**£**|**£**|
|General funds|||-|141,033||(89,101)|-|(7,115)|44,817|
|**Analysis of net assets between**||||**funds**||||||
||||||||**Unrestricted**|**Restricted**|**Total**|
||||||||**funds**|**funds**||
||||||||**2024**|**2024**|**2024**|
||||||||**£**|**£**|**£**|
|**At 31 December 2024:**||||||||||
|Current assets/(liabilities)|||||||29,755|91,341|121,096|
||||||||29,755|91,341|121,096|
||||||||**Unrestricted**|**Restricted**|**Total**|
||||||||**funds**|**funds**||
||||||||**2024**|**2024**|**2024**|
||||||||**£**|**£**|**£**|
|**At 31 March 2024:**||||||||||
|Current assets/(liabilities)|||||||44,817|160,600|205,417|
||||||||44,817|160,600|205,417|
## **19 Analysis of net assets between funds**
## **20 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 29 -