Message from the Chair of the Board
2024 was a pivotal year for Animal Action Greece, as we continued to grow our impact and champion the welfare of animals across the country. Despite global economic uncertainty and ongoing challenges in animal welfare, our team remained resilient, innovative, and deeply committed to our mission.
In 2024, we provided care for a total of 4,476 animals through our targeted programmes.
Our Cats & Dogs Programme treated and sterilised 1,531 cats and dogs across 7 locations in Greece, improving the lives of countless companion animals and reducing overpopulation.
Our Paros & Antiparos Programme, delivered in partnership with Battersea Dogs and Cats Home (“Battersea”) had a particularly strong impact, with 2,414 cats sterilised as part of our long-term commitment to humane population control. This pioneering project is a privilege to lead and is already offering key insights for the sector, showcasing the power of collaboration and innovation in community-based animal welfare.
In parallel, our Equine Care Programme expanded its reach, treating 531 equids across 14 locations in Greece. These services offer critical support in remote areas where veterinary care is scarce, helping to ensure better health and welfare for working horses, donkeys, and mules.
Our education and advocacy efforts also gained momentum. We strengthened our engagement with Eurogroup for Animals, actively contributing to working groups and campaigns that influence EU-wide animal welfare policy. Through this collaboration, we ensured Greek animal welfare concerns were represented at European level.
Looking ahead, 2025 is set to be an exciting year of growth. Guided by our new strategic plan, we will be investing in capacity building, local partnerships, and digital innovation to expand our reach and deepen our impact. With clear goals and renewed energy, we are poised to deliver improved outcomes for animals across Greece.
We are deeply grateful for the support of our donors, grant-makers, and corporate partners. Their continued generosity enabled us to grow our team, enhance our programmes, and build sustainable systems for long-term impact.
As Chair of the Board, I am incredibly proud of the progress we made in 2024 and of the extraordinary commitment shown by our staff, volunteers, and supporters. Together, we are making a lasting difference for animals in Greece.
The trustees present their report and accounts for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".
Animal Action Greece (AAG) formally changed our name from Greek Animal Welfare Fund Limited (GAWF) on 14th September 2022. We remain a UK registered charity established in 1966 although we were operating in Greece from 1959. Our Objects are the prevention and relief of cruelty and suffering amongst animals in Greece.
Vision: For Greece to become a nation whose people care about the quality of animals’ lives.
Mission: To use the way, we care for animals to educate and inspire, encouraging changes in attitudes at every level of Greek society.
We are committed to continuous improvement of all aspects of our work and are consequently developing a new strategic plan which we expect to have completed and adopted during 2025.
In 2025, our focus will be to improve efficiency, impact, and readiness for larger-scale work. We plan to expand our core team, invest in internal training and refine our systems to ensure long-term sustainability. Developing a robust funding model will be central to this process, allowing us to reduce reliance on short-term or ad-hoc funding and strengthen our organisational resilience. These efforts will lay the foundation for scaling our work and increasing our capacity to deliver high-quality outcomes across Greece.
A key objective for 2025 is to position ourselves as the go-to delivery partner for large-scale animal welfare projects nationally. Building on the experience from our Paros and Antiparos cat Population Management project, which includes TNVR (Trap-Neuter-Vaccinate-Return), we will extract lessons learned to inform best practices across the sector. Our goal is to apply these insights while actively seeking to source and secure a large-scale TNVR dog Population Management project for implementation in 2026. By combining operational excellence with strategic growth, we aim to demonstrate our capability to lead impactful, scalable solutions for animal welfare in Greece.
1.1 Animal welfare activities
We have three operational priorities, all of which allow us to concentrate our resources and attention on Greece’s most vulnerable animals, namely stray cats and dogs, abandoned and working equids and animals affected by disasters.
We have four related programmes of work designed to improve the health and welfare of animals by supporting local animal welfare organisations to provide services or providing specialist services in partnership with these groups.
1.2 Community based cat and dog care and management
There are millions of unowned cats and dogs in Greece who endure tremendously difficult and often brief lives.
Constantly searching for their next meal, at risk of injury, disease and abuse, these vulnerable animals can spend their entire lives without any veterinary care, shelter or positive human contact.
We support comprehensive community-based cat and dog care and population management, which includes:
Sustained sterilisation, vaccination and microchipping of unowned cats and dogs.
Community guardianship of unowned cats and dogs, which includes consistent feeding, monitoring, disease prevention and the provision of treatment for animals that are injured or diseased.
The rescue and rehoming of cats and dogs.
The sterilisation and microchipping of owned cats and dogs.
Education and engagement of communities to grow understanding of and support for comprehensive community-based cat and dog care and population management.
1.3 Equine care
There are thousands of horses, donkeys and mules in Greece. Many of them are working animals, in four principal sectors of the economy: agriculture, animal husbandry, forestry and tourism. Many originally active in these sectors are now either retired or abandoned due to old age or health issues.
Issues faced by equids in Greece are compounded by the lack of equid-specific legislation that is needed for their protection.
We provide direct services of specialist veterinary, dental and farriery care to working horses, donkeys and mules and to abandoned or abused horses, donkeys and mules that have been rescued and are now living in small shelters and sanctuaries.
Our programme aims to:
• Uphold and promote the highest welfare standards for all equids through campaigning for better welfare laws, through communication of best practice and education activities, as well as helping with advice and guidance for those who care, to use and enforce existing laws to achieve interventions for individual animals.
• Address the welfare and suffering caused by the lack of access to professional care for working and retired equids on islands, other remote areas of the mainland and equine shelters and sanctuaries, through direct provision of specialist veterinary services to animals most in need.
• Improve the skills and knowledge of local animal welfare group volunteers, municipality staff and ministry vets, supporting them to achieve greater self-sufficiency in equine care and welfare.
• Support the building of a wider, national network of knowledge and skills among owners and professionals alike by offering not only advice and basic training in the field, but also opportunities for further professional development through more formal training programmes.
1.4 Disaster response, preparedness and impact mitigation
In recent years Greece has experienced an increase in extreme weather events causing severe natural and environmental risks and disasters.
Extreme weather events have had, and are projected to continue to have, a significant impact on both the natural environment and on communities, including animals.
The magnitude and frequency of extreme heat events, wildfires and floods has increased at an alarming rate. Environmental crises have a severe impact on animals. Wild animals caught up in fires and floods lose their lives or suffer injury and the loss of their habitats. Greece also lies on several fault lines and is prone to seismic activity that can cause strong earthquakes.
Stray animals suffer similarly, along with owned animals.
This pillar of our work involves supporting partner organisations to:
• Rescue, treat and rehome both wild and domestic animals affected by emergencies
• Identify and implement measures that reduce the impact of extreme weather and natural disasters on animals.
• To prepare for disasters, improving their ability to respond when disaster strikes.
1.5 Wider influencing
To achieve our objectives, we believe it is important to influence public opinion, policy and practice.
In respect of each of our three animal-focussed priorities, we aim to increase public knowledge, understanding and behaviour in favour of better animal health and welfare.
We also seek to improve the knowledge and skills of our partners including animal welfare organisations, the veterinary and wider animal health sector, municipalities and national government.
Finally, we seek to influence policy, legislation and practice and communicate regularly with elected representatives and government officials, working with partners from across the animal welfare sector (and where relevant other sectors also) to agree priorities that influence policy.
We are an active member of several key sector bodies including the World Federation for Animals, Eurogroup for Animals, and the European Cat & Dog Alliance.
1.6 Public benefit
The trustees have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake for the advancement of animal welfare in Greece.
The Charity works exclusively to achieve our objectives and engages in the activities described.
The only other activities the charity engages in are in support of our objectives. These include, communication, fundraising, publicity in the UK through social media, the publication of appeals and magazines, and ensuring statutory compliance as a limited company with the obligations associated with our charitable status.
2.0 Achievement and performance
This year, Animal Action Greece made a meaningful impact across the country through targeted animal welfare programmes. From sterilising stray cats to providing care for working equids, our efforts reached thousands of animals in need. The graphic below highlights our key achievements and the reach of our work throughout Greece.
Taxiarchis – ARTEMIS Animal Welfare Practice
AAG played a key role in supporting ARTEMIS’s monthly veterinary campaigns, helping to sterilise, microchip, vaccinate, and treat 1,881 stray companion animals, as well as vulnerable, owned ones. Our support directly enabled 290 cat sterilisations, 348 dog sterilisations, and 72 treatments. With additional municipal funding and strengthened relationships, the initiative has become a national model of successful collaboration. AAG and GAR (Greek Animal Rescue) were both honoured for their essential contributions. Continued support is planned for 2025, building on this success.
Angels Garden-Xanthi
Despite external challenges, AAG maintained support for animal welfare in Xanthi, funding an outreach campaign and ongoing care for dogs surviving on a landfill. This included sterilisations, the transport of vulnerable puppies to UK foster homes, and support for staff salaries. Our consistent presence helped sustain vital care during a turbulent period, while responsibly reassessing the partnership’s future based on evolving strategy and funding effectiveness.
Kalymnos Cat Project (KCP)
AAG’s partnership with KCP yielded exceptional results in 2024. Through a public appeal matched by the Samourkas Foundation, we secured €20,000 for a mass sterilisation campaign, supporting the treatment of 234 cats. KCP’s dedication and efficiency have made them a standout partner, contributing to over 2,800 sterilisations since 2021.
AnimAid Animal Rescue – Aspropyrgos
While sterilisation activities were paused due to local restrictions, AAG still supported the health of over 100 stray dogs by funding essential antiparasitic treatments. This demonstrates our commitment to animal welfare even under challenging circumstances. We continue to evaluate how this challenging region can be supported in future.
Syros Cats & We Live Together
Our collaboration with Syros Cats reflects AAG’s respect for long-standing animal welfare efforts. While future programmes will focus on more strategic initiatives, this partnership stands as a testament to what committed grassroots action can achieve.
Refugee Camps Project
In 2024, AAG laid the groundwork for an innovative and socially impactful programme addressing animal welfare in refugee settings. A successful pilot in the Ritsona Camp treated 12 dogs. Our inclusion in the project was formalised by the Ministry of Migration and Asylum, which appointed AAG as an official consultant. We are now a key stakeholder in shaping and implementing the full-scale project in 2025.
2.2 Community Cat Care Project – Paros and Antiparos
Animal Action Greece is pleased to report substantial progress during the second year of the Paros and Antiparos Community Cat Care and Management Project, delivered in partnership with Battersea. Now recognised as the largest and most comprehensive programme of its kind in Greece, the initiative continues to demonstrate the effectiveness of integrated, community-based strategies for the humane management of free-roaming cat populations.
Pelion (2–3 March 2024)
The team visited six villages around Mount Pelion, treating 31 working equids (14 mules and 17 horses). Services included dental care, hoof trimming, and veterinary check-ups, ensuring that these animals could continue their essential roles in local agriculture and transport.
Andros (22–25 March 2024)
On Andros, the team provided comprehensive care to 75 of the island's working equids (28 donkeys, 30 horses and 17 mules), including dental treatments, hoof care, and health assessments. The Team also visit 'Magic Mountain Animal Rescue', a well-known rescue run by Sandy Britten, featured in Ben Fogle's "New Lives in the Wild" TV show.
Our team placed particular emphasis on treating animals suffering from chronic laminitis and overgrown hooves, while also emphasising the importance of balanced nutrition to owners. The outreach reinforced the importance of regular equine care and fostered trust with the local community.
Samaria, Western Crete (12 & 27 April 2024)
Responding to a request from the Samaria National Forest Park, the team conducted two visits to treat equids used in the gorge. These mules and horses are essential for transporting waste to disposal sites, carrying injured visitors, and hauling materials and tools needed for path repairs—taking on a wide range of demanding tasks.
Spetses (13–16 May 2024)
Collaborating with “Spetses Care for Animals”, the team treated 64 carriage horses. Notably, several horses required advanced dental procedures resulting in immediate relief and improved feeding. The outreach emphasised the importance of professional farriery, though some owners resisted the adoption of recommended practices.
Hydra (17–18 May 2024)
The island of Hydra has a unique characteristic: vehicles of any kind are not allowed, and equids are the only means of transport. The team therefore focused on those working animals, providing veterinary, dental and hoof care to ensure their wellbeing and sustain their vital role. The visit, taking place under the Municipality’s auspices, reinforced the vital importance of regular care.
Lipsi, Patmos, and Leros (23–25 May 2024)
The team conducted a three-day outreach across these Dodecanese islands, treating 47 equids (19 donkeys and 28 horses). In Leros, they assisted owners to improve handling practices. In Patmos, they revisited a sanctuary for retired donkeys that arrive from neighbouring islands, noting significant improvements in dental health due to prior treatments and ongoing care.
Eastern Crete (29–30 May 2024)
Visits to the donkey shelters “Agia Marina Donkey Rescue” and “Walk with Donkeys”, two well established shelters for retired or abandoned equids, allowed the team to treat 34 elderly and rescued equids. Services included dental procedures to remove overgrown teeth and hoof trimming to address laminitis and white line disease.
Amorgos (14–16 June 2024)
In their 11th annual visit, in collaboration with “Animal Zone International” and the Municipality of Amorgos, the team treated 36 equids (24 donkeys, 6 mules, and 6 horses), providing dental, hoof, and veterinary care. The consistent outreach to this remote Cycladic island has led to noticeable improvements in the animals' health and the owners' knowledge.
Paralion Astros (25 July & 10 August 2024)
At the “Arcadia Animal Care” shelter, the team provided services to rescued equids, focusing on dental and hoof care, as well as training the volunteers on handling difficult to handle animals and equine care more generally. The outreach supported the shelter's mission to rehabilitate and rehome neglected animals.
Kea (27–29 September 2024)
Strengthening community ties and increasing trust in its work, the team offered veterinary, dental, and farriery services, emphasising preventive care and owner education, while noting improvements in the condition of the animals compared with previous visits.
Skyros (25–28 October 2024)
Focusing on the rare breed Skyrian horse, the team provided specialised care to 93 animals, approximately half of the island’s Skyros horse population. The outreach contributed to the preservation of this endangered breed and improved the animals' quality of life.
Donkeyland Sanctuary, Attica (24 November 2024)
At Donkeyland, the team treated 21 donkeys, addressing dental issues such as sharp edges and hooks, performing hoof trimming and advising on special veterinary cases. The visit supported the sanctuary's efforts to provide a haven for abandoned and elderly donkey.
Remote assistance
Our Programme also provided remote assistance in response to 87 equine-related requests. Distanced veterinary support and guidance were offered to 35 owners living in areas without access to veterinary services. Additionally, 23 welfare complaints were received and addressed, while 4 veterinarians received specialised guidance in equine medicine. 3 requests for outreach visits and 3 applications from LAWGs requesting financial support were handled, and we assisted in locating one owner’s equid through social media posting. We also assisted in 2 requests for rehoming donkeys and one request for professional assistance. Finally,15 general equine-related enquiries were responded to.
Specific Projects
In 2024, our “Four Feet Free” anti-hobbling Project was completed. Ten electric fences were installed and 35 equines (plus 3 cows and 10 goats) benefited. The project is considered successful so far since the hobbles have been removed and none of the equids have escaped from their enclosures. The project will be disseminated and serve as a model for future interventions.
Seminars
In collaboration with “World Horse Welfare” and in preparation of an educational welfare seminar, we conducted welfare assessments of 52 working donkeys that carry tourists up to the Acropolis of Lindos, in Rhodes. Data was collected, and in-depth discussions were held with the owners. Checks took place to see whether the owners are adhering to welfare guidelines. Looking ahead, support will be provided to help owners adopt alternative, lighter working methods that promote higher welfare standards for their donkeys.
2.4 Disaster response, preparedness and impact mitigation
In 2024, Greece experienced another devastating wildfire season, with intense blazes sweeping through forests, rural areas, and wildlife habitats. Record-breaking temperatures and prolonged droughts, intensified by climate change, created the perfect conditions for fast-spreading fires. These emergencies not only threatened human lives and property but also had a catastrophic impact on animals – both wild and domesticated. Wildlife rescue organisations and veterinary teams faced overwhelming demand. The crisis highlighted the urgent need for integrated emergency planning that includes animal welfare in national disaster response protocols.
ANIMA – Wildlife Emergency Response
In response to the devastating wildfires, we contributed to the emergency care and treatment of 187 injured animals, helping to alleviate pressure on frontline responders and ensuring affected wild animals received the urgent attention they needed.
PAWS – Paros Animal Welfare Society
On the island of Paros, we supported improvements to the PAWS shelter infrastructure by funding labour costs for the insulation of cat houses and the provision of shading in dog exercise areas. We also funded a new wooden shed to house emergency cages, ensuring protection from severe weather.
Alkyoni – Aegean Wildlife Hospital
We provided a direct donation to Alkyoni Wildlife Hospital to support the employment of a part-time staff member from January to August 2025 and to purchase specialist food for the rehabilitation of releasable animals. Our contribution strengthens the hospital’s efforts to care for and return injured wildlife to their natural habitats.
2.5 Policy influencing and advocacy
In 2024, Animal Action Greece was an active national partner in the “Vote for Animals” campaign, a pan-European initiative led by “Eurogroup for Animals” ahead of the European Parliament elections. The campaign sought to place animal welfare firmly on the EU political agenda by encouraging candidates to sign the “Animal Welfare Pledge” and commit to progressive legislation for animals across Europe. We supported this effort by engaging the Greek public, promoting the pledge across our platforms, and urging local MEP candidates to prioritise animal protection in their policy work.
In parallel, we collaborated with “Eurogroup for Animals” to advocate for broader legislative reform, particularly in response to the European Commission’s failure to meet its 2023 commitment to propose a ban on caged animal farming. Alongside other organisations, we backed legal action to hold the Commission accountable and to push for the implementation of the "End the Cage Age" European Citizens’ Initiative. Our involvement in these campaigns reflects our commitment to systemic change, ensuring both national and EU institutions recognise and act on their responsibilities to animal welfare.
3.0 FINANCIAL REVIEW
This section presents the Financial Review for Animal Action Greece for the year 2024. It outlines our income, expenditure, and financial position over the past year, providing transparency and accountability in how funds were sourced and used in support of our mission.
3.1 Principal funding sources
In the 12 months ending 31st December 2024, donations and other fundraising at £766,083 were greater than in 2023 (£593,128) and legacies at £180,439 were less than the previous year (£185,034).
Accounting Rules require us either to account for donations and legacies as income in the year we receive them or to accrue such income where it is reasonably certain that the Charity is entitled to it. The Balance Sheet includes debtors of £97,511 representing legacies receivable in 2024 but not yet paid.
In 2024 the increase in ‘Restricted Funds’ (see Note 3 to the Accounts) to £480,109 represent both a significant achievement and increased activity in our stray cat population programme through ‘Capture, neuter, vaccinate and return’ (CNVR) activities. Funded and actively supported by Battersea Cats and Dogs Home, this 3-year programme on the Cycladic islands of Paros and Antiparos, will if successful be a first for Greece, and provide a significant model to replicate elsewhere in the country.
3.2 Charitable activities
In the 12 months ending 31st December 2024, total expenditure at £845,248 was 55% higher than in 2023 (£582,462).
3.3 Reserves Policy
Historically, most of our income to fund our charitable activities has come from the unplanned sources of donations and legacies.
The Trustees have therefore considered it prudent to continue to hold sufficient reserves in the form of an Investment Fund or cash deposits to maintain current levels of animal welfare activity for at least one and a half years. We therefore adopted a Reserves Policy of holding 1.5 year’s planned operational expenditure (excluding extraordinary items), to be reviewed at least annually by Trustees to seek to meet that strategic aim and objective.
3.4 Financial strategy
At 31st December 2024 AAG held a total Investment Portfolio of £308,721. In 2023 we held a total Investment Portfolio of £310,838. Agreed planned expenditure (excluding restricted funding) in 2024 is £422,000.
3.5 Investment Fund
The overall investment objective of AAG with its investment portfolio as a reserve fund is to ensure a balance between income and capital growth with low to medium risk over 5 years, but with cash on deposit equivalent to at least the Reserve Policy level of 1.5 years of planned expenditure. Where there is the ability to do so, AAG does have direct equity exposure managed in accord with an investment mandate and within the agreed range of investment risk.
The Trust's investment mandate with our investment managers SG Kleinwort Hambros Bank Limited (Kleinwort Hambros) (renamed in April 2025 Union Bancaire Privée (UK) Limited (UBP) Kleinwort Hambros aims to exclude investment in areas of key ethical concern, such as arms, weapons of mass destruction, companies with significant tobacco interests, pornography, gambling, alcohol, human rights abuses, and exploitation of animals, including all animal testing.
The investment mandate and performance of the Trust’s portfolio is kept under active management by the Trustees and is subject to a formal annual review led by the Treasurer, with a report to the Board of Trustees on at least an annual basis.
3.6 Risk Management
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Trustees are required to produce and review a Risk Management statement and plan covering the areas of governance, operational, financial, external and compliance with law and regulation risks. This ensures Trustees understand the principal risks and uncertainties facing the company and charity.
The Trustees periodically review procedures and staffing to ensure that they adequately address the needs of the charity. Any risks are assessed during this process and action taken to mitigate them. The procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
3.7 Structure
The charity was incorporated on 24th June 1966 and registered as a charity on the same date. Animal Action Greece is controlled by its governing document, the Memorandum and Articles of Association. An updated and revised version was given formal consent by The Charity Commission on the 9th of May 2018. By Special Resolution, the Board of Trustees formally adopted the new Articles of Association on 21st May 2018, replacing the those in force since 29th July 2004.
Animal Action Greece (formerly ‘The Greek Animal Welfare Fund Limited (GAWF)’ is a charitable company limited by guarantee registered in England and Wales with company number 00881216 and charity number 233574. Our registered office is at 51 Borough High Street, London, SE1 1NB.
Animal Action Greece operates in Greece through its civil non-profit company (A.M.K.E.) with a distinctive name «Animal Action Hellas AMKE» (AAH) which is registered at the general business register (G.E.MI) under Number 160831407000, with a registered office of D. Falireos 43, Neo Faliro 18547, Athens, Greece. In Greek, our name is «Δράση για τα Ζώα στην Ελλάδα A.M.K.E» / «Drási gia ta Zóa stin Elláda A.M.K.E».
As referred to in the ‘Notes to the Financial Statement for Year Ended 31.12.24’ (Note 23 – Subsidiaries), AAG owns 80% of AAH (and the partners / directors, who are also AAG Trustees, hold the remaining 20%) and the Board of Trustees directs its operations.
3.8 Governance
The trustees who are also the directors for the purpose of company law, and who served during the year 2024 were:
Mr David Salisbury-Jones MRCVSr (Chair) | Re-elected Board Appointment Meeting, 8th June 2021
Elected Chair at Board Meeting, 7th December 2021.
|
Mr Paul McGlone (Treasurer) | Elected Board Meeting, 1st October 2020, and appointed Treasurer. Re-elected board appointment meeting 4 June 2024. |
Miss Maria Olivia Marinos | Re-elected Board Appointment Meeting, 8th December 2019 (resigned 03 June 2025)
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Mr Jonathan Rosen Bennett | Appointed Board meeting - 7 March 2023 (resigned 05 July 2025)
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Mrs Anna Stamatiou | Re-elected Board Appointment Meeting, 4 June 2024. |
Dr Jada De Marchi-Taylor
| Appointed 1st July 2024 |
Mrs Elizabeth Anderson | Resigned 3rd July 2024 |
Ms Nikolina Soura | Resigned 23rd July 2024 |
The Board of Trustees seeks to ensure that the needs of the charity are appropriately reflected through the diversity of the trustee body.
Animal Action Greece is governed by the elected Board of Trustees, which has overall responsibility for decision making. As of the 31 December 2024 the Board of Trustees has six members from a variety of professional backgrounds, all relevant to the charity. The Board of Trustees meets at least four times a year.
Prior to appointment of new Trustees, a skills audit takes place. New Trustees are invited and encouraged to spend time with both London and Athens staff. The Chair ensures that the new Trustees are familiar with preceding decisions and discussions and are provided with information on the charity.
Under section 9.1 of the Articles of Association, Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up.
3.9 Management
The London office of Animal Action Greece is responsible for the administration of the all the company and charity's legal and financial affairs, managing our supporter database, conducting all fundraising activities in the UK, and overseeing all animal welfare programmes carried out in Greece through our non-profit company, Animal Action Hellas AMKE (AAH).
Trustees are responsible for, review and hold the staff to account for the delivery of the agreed strategic objectives and priorities, as agreed by the Board of Trustees. They regularly receive operational updates and are made familiar with the practical and administrative work of the charity.
Animal Action Greece works to improve the treatment and status of animals across Greece in collaboration with organisations that have similar aims and objectives. We work with several Greek and international organisations, as well as many Greek local welfare groups.
The Trustees report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of Animal Action Greece (the charity) for the year ended 31 December 2024.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, 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.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW and ACCA, which are listed bodies.
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:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 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; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Animal Action Greece is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor, 51 Borough High Street, London, SE1 1NB.
The financial statements have been prepared in accordance with the charity's Articles of Association, dated 21st May 2018 specifically sections 37 and 42, the Companies Act 2006 and "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 applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The charity is a parent of a small group and therefore the company is exempt from the requirement to prepare consolidated accounts.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.
At the time of approving the accounts, 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 accounts.
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.
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.
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.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
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, 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, 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.
Financial liabilities are derecognised when the charity contractual obligations expire or are discharged or cancelled.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/expenditure for the period.
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.
Other operational charitable expenditure
Core animal welfare activities
Other operational charitable expenditure
Core animal welfare activities
Animal Action Hellas
Paros & Antiparos Cat population Project (Battersea)
Equine outreach programme
Education project
Software and maintenance
Insurance
Travel
Postage and stationery
Subscriptions
Bank charges
During the year, grants paid to Animal Action Hellas amounted to £614,427 (2023: £391,811).
The grant is made to Animal Action Hellas for the prevention and relief of cruelty and suffering amongst animals in Greece. Animal Action Hellas is a non-profit organisation which is a subsidiary undertaking of Animal Action Greece (see note 25).
Governance costs includes payments to the accountants of £4,800 (2023: £4,800) for accountancy fees.
During the year, Mr Paul McGlone (a trustee) received remuneration totalling £12,630 (2023: £25,394) under a contract as the Director of Animal Action Hellas to manage operations in Greece. The trustee remuneration was approved by the Charity Commission.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
By Special Resolution dated 4 March 2020, having taken legal and accounting advice, the Board of Trustees resolved to transfer the ownership of the property owned by Animal Action Greece to Animal Action Hellas (AAH), as it was judged to be in the best interests of Animal Action Greece to do so. The property has been used as the operational office and registered address of the charity’s subsidiary in Greece since inheriting it in 2010, which is located at Falireos 43, Piraeus, Athens 18547, Greece.
By a ‘Certificate of Registration’ of a Deed of Donation dated 10 May 2021, the transfer of ownership of the property from Animal Action Greece to Animal Action Hellas was recorded in the Land Registry Office for Piraeus and Islands. This ‘donation’ valued the property at the equivalent of the UK ‘rateable value’ of €37,800 as at the date of transfer.
On 25 August 2021 AAH’s legal advisors formally advised the President of the Board of Directors of AAH and trustees of Animal Action Greece that the transfer of the property ownership has been completed and confirmed it as registered in the Land Registry Office for Piraeus and Islands, dated 10 May 2021, as being owned by Animal Action Hellas. The property will continue to be used as the operational office and registered address of the charity’s subsidiary in Greece. The property cannot be disposed of without the formal agreement of the Board of Directors of Animal Action Hellas and the Board of Trustees of Animal Action Greece .
Other investments relates to the investment in Animal Action Hellas, a subsidiary of Animal Action Greece (see note 25).
Animal Action Hellas is a non profit organisation and the articles indicate that its total capital is 3,000 euros, of which 80% is held by Animal Action Greece.
Deferred income relates to the unused grant funds received from Battersea Dogs and Cats Home that will be spent during 2025, as required by the agreement with Battersea Dogs and Cats Home.
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.
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.
The restricted fund movements during 2024 relates to a grant received from Battersea Dogs and Cats home. Animal Action Greece (AAG), in partnership with three private vet clinics and five local animal welfare groups, will deliver a cat population management project on the small islands of Paros and Antiparos.
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 the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The operating lease commitments relate to office rent.
During the year the Animal Action Greece made grants totalling £614,427 (2023: £391,811) to Animal Action Hellas, a subsidiary held 80% by Animal Action Greece. Refer to notes 16 and 25.
Details of the charity's subsidiaries at 31 December 2024 are as follows:
Note 16 to the accounts provides details of the company's investment in Animal Action Hellas.
The profit/(loss) figure above is based on an income and expenditure statement provided for the year ended 31 December 2024.
The accounts of Animal Action Hellas are not subject to an audit.