2020-12-31-accounts

BirdLife International

(The Secretariat to the BirdLife International Partnership)

The Trustees’ Report and the Financial Statements for the year ended 31 December 2020

Company registration number: 2985746 Charity registration number: 1042125

BirdLife International Trustees’ Report and Financial Statements 2020

	Page
Messages from our Chair and CEO	1
Trustees’ Report
Introduction	3
Objectives and Activities	4
Reference & Administrative Information
Officers, Trustees and Senior Staff	5-6
Offices	7
Principal Professional Advisers	7
Structure, Governance and Management	8-9
Strategic Report
Achievements and Performance	9-14
Plans for Future Periods	14-15
Financial Review	16-17
Risk and Uncertainty	17-19
Auditors	19
Acknowledgements	20
Independent Auditor’s Report	21-23
Financial Statements
Consolidated Statement of Financial Activities	24
Balance Sheets	25
Consolidated Cash Flow Statement	26
Notes to the Financial Statements	27-52
Supporting the Work of BirdLife International	53

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BirdLife International Trustees’ Report and Financial Statements 2020

A message from our Chair

family of national partners present in well over 100 countries in every region and continent to bear in the battle to save the planet, her birds and her biodiversity.

I hope that in reading through this Annual Report you will get a flavour of the dynamic and singular work the BirdLife International partnership brings to securing our future.

It is my pleasure to bring our 2020 report to you which captures the effectiveness of BirdLife’s diverse global family in delivering conservation of birds and biodiversity around the planet.

It has, of course, escaped no one’s attention that 2020 has been an epochal year as the world’s peoples have struggled to face the COVID-19 pandemic and its devastating impact on our lives and how we lead them. Very quickly, our partners and our secretariats locked down and isolated themselves to join much of the planet in building new on-line ways of doing business. As you can well imagine, one’s dining room table is not conducive to conservation fieldwork. But BirdLife’s partners and their family spirit quickly found new ways to share best practice digitally, and faced increasing funding and community mobilisation restraints with innovative and imaginative webinars and group chats to fill the void of being unable to join together physically to do the work.

Humankind’s abusive treatment of nature is at the root of the pandemic - and BirdLife stepped up to the challenge of telling that story and proposing the ideas and strategies for recovering from this disaster by putting nature at the heart of the massive resources being mobilised around the globe to restore our economies and our lives. Through our leadership in the Green Recovery movement, using innovative financial mechanisms and flows, multinational regional and national political collaboration joined up to our family of global partners, we are leading the way.

The coming year we are preparing for our 2022 Global Partnership Congress and 100th Anniversary. With our planet’s existential crises only becoming ever more acute, we are focusing like a laser to refine and distill our strategy for the next decade. We are further integrating our key pillars of Species, Sites, Systems and Society to better bring our unique strengths as the most diverse global

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BirdLife International Trustees’ Report and Financial Statements 2020

A message from our CEO

As Braulio has written, 2020 has indeed been an extraordinary year. The pandemic has shown us how essential it is to step up our game and further mobilise the unique elements of the BirdLife partnership and our seminal bird science to save the planet.

From our role as the world’s authority on birds for the IUCN’s Red List to continuing our critical Important Bird & Biodiversity Area (IBA) and Key Biodiversity Area (KBA) network development and management work, BirdLife stands at the forefront, through its partners and secretariats, of making science the spark for better policies and public awareness. But we are determined to go further. The stakes have intensified with such speed, and the pandemic is profound proof, that we know that our unique attributes are more critical than ever.

We operate in local communities through our partners in well over 100 countries around the globe. We are developing new strategies to better mobilise and grow these diverse and committed conservation communities to advocate more effectively and build on our powerful conservation successes of species and sites.

From our unprecedented campaigning for the UN recognition of the basic human right to a healthy planet, 1planet1right.org, a healthy natural environment, to leading the way on Green recovery pilot projects, we are plunging into the fray girded by our mobilised partners and their communities and our policy and science experts. With our local to global structure in the very strands of our DNA, our credibility and terrain-based successes and innovative ideas power an ever burgeoning movement to change the way we treat our planet.

We have demonstrated through our European and Central Asian partners the impact we can have as we consolidated our key contributions to the EU’s 2030 Biodiversity Strategy

identifying and designating additional protected areas and ecological corridors, setting up EU nature restoration targets, and providing guidance to ensure that at least 30% of protected species and habitats move from unfavourable to favourable status by 2030, and revision of Sustainable Use policy. Globally we have echoed that work through lobbying on a Post 2020 Agenda for Nature with continued advocacy and policy influence on key elements of the new framework to cover priorities of sites and species, implementation and mainstreaming.

And, of course, birds, our beautiful magnificent birds: We have undertaken a global review of the trade threat to birds, as well as the development of a new policy position and expansion of project work on Helmeted Hornbill and Asian songbirds and parrots.

New work will also help to consolidate and expand Vulture Safe Zones in Southern Africa and promote the concept in East Africa, plus make progress to address belief-based use in West Africa, and actions to counter the thread of toxic veterinary drugs and poisoning across their global range.

From seabird bycatch, to forest habitats and their preservation and restoration, to global flyways, we continue to make progress on our conservation strategy. Important to mention our progress on the advocacy and provision of technical support to the nomination of the Yellow Sea and Bohai Sea as World Heritage Sites in China and the Republic of Korea; taking action against illegal killing of birds in the Mediterranean by monitoring blackspots and raising public support to campaigning for national action plans and stronger law enforcement. The publication of the review of illegal killing of wild birds in Asia is imminent.

With our 100th Anniversary fast approaching in September 2022, juggling the fantastic blend of supporting and integrating our local activities into a global framework, and bringing those voices to bear on the world’s decisionmakers, indeed giving voice to those who may have been silenced or unheard previously - suffice it to say that being BirdLife’s CEO is the privilege of a lifetime. I draw strength and insight daily from the amazing BirdLife family and the essential importance of the work we all do on behalf of a healthy and sustainable future for our planet.

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Trustees’ Report

Introduction

Trustees’ Report and Financial Statements

The Trustees present their Report and the Financial Statements, together with the Auditor’s Report, for the year ended 31 December 2020 for BirdLife International (the Secretariat to the BirdLife International Partnership).

BirdLife International is a UK registered charity and company that in itself is only one component of a group of independent organisations working in 113 countries and territories around the world. This Report and the Financial Statements reflect the activities of the Secretariat, but do not report on the full activities of the BirdLife International Partners, who are the members of the company. However, to understand better what the Secretariat is and what it does, it is necessary to outline the context of the Partnership. The Trustees’ Report sets out the main elements of the Partnership’s strategy and then describes the Secretariat in more detail.

The BirdLife International Partnership

BirdLife International is the world’s largest nature conservation partnership. Together we are 116 BirdLife Partners worldwide (as at the end of 2020).

BirdLife is driven by our belief that local people, working for nature in their own places but connected nationally and internationally through our global Partnership, are the key to sustaining all life on this planet. This unique local-to-global approach delivers high impact and long-term conservation for the benefit of nature and people.

BirdLife is widely recognised as the world leader in bird conservation. Rigorous science informed by practical feedback from projects on the ground in important sites and habitats enables us to implement successful conservation programmes for birds and all nature. Our actions are providing both practical and sustainable solutions significantly benefiting nature and people.

Why does BirdLife exist?

BirdLife’s Vision is to see a world where nature and people live in greater harmony, more equitably and sustainably.

BirdLife’s Mission is to conserve birds, their habitats and global biodiversity, working with people towards sustainability in the use of natural resources.

BirdLife’s priorities and programmes are based firmly on science, underpinned by the best available evidence. Our work to conserve biodiversity focuses on birds, because they are very good indicators for the natural world as a whole, as well as being important in their own right. Birds are popular, appealing and, as a result, exceptionally well-known, providing an excellent scientific foundation for BirdLife’s work. By saving the habitats and ecosystems important for birds, we effectively conserve a much broader array of biodiversity.

BirdLife takes practical action. We work with and for people – to improve their quality of life alongside, and as a result of, nature conservation. We collaborate with others wherever possible, at local, national, regional, or global levels, linking with community groups, governments, businesses, universities and other nongovernmental organisations (NGOs) to increase the impacts of our efforts.

BirdLife’s unique structure

BirdLife’s formal network comprises Partners, Affiliates and a Secretariat, with a Partner Designate category being phased out.

Partners are like-minded NGOs with a focus on conserving birds and the environment. Each Partner is an independent, supporterbased, grassroots organisation governed by an independent body. Through their members and supporters, volunteers and local groups they represent civil society and local communities.

Every Partner represents a constituency from a unique geographical country or territory and traditionally one Partner represents a country or region. The Partners have chosen to organise themselves into Regional groups for the purposes of planning and implementing regional programmes. Every four or five years the whole Partnership meets to adopt global strategies and programmes, elect governing bodies and agree priorities for shared action. The last Global Partnership Meeting took place in Belgium in September 2018 and the next meeting will take place in 2022, when BirdLife will be celebrating its centenary.

In some areas of the world where there is no BirdLife Partner organisation the Council appoints an Affiliate. A BirdLife International Affiliate is an organisation that is the BirdLife contact in its geographical territory which actively promotes the BirdLife strategy and programmes.

The Secretariat is the body of global and regional staff who coordinate and facilitate the BirdLife International strategies, programmes and policies.

How does the Partnership work?

Three strands run through all BirdLife’s work: partnership, science and action.

BirdLife itself is a unique Partnership of national, membershipbased conservation organisations in 113 countries and territories across the world.

Partners plan and work together, sharing ideas, information, experience and support. Elected Partner representatives provide governance for BirdLife.

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Objectives and Activities

BirdLife’s charitable objectives, as set out in its governing documents, are to conserve all wild bird species and their habitats throughout the world.

BirdLife’s Strategy 2013-2022

BirdLife’s Strategy has four pillars – Save Species, Conserve Sites and Habitats, Encourage Ecological Sustainability and Empower People for Positive Change – which taken together constitute BirdLife’s approach to conservation.

Each strategic pillar comprises two to three strategic objectives. The Strategy directly supports the commitment of the world’s governments to take urgent and effective action to halt the loss of biodiversity, and to deliver on the 20 Aichi biodiversity targets.

BirdLife’s Strategic Objectives in Summary

Pillar 1 – Save Species

1.1 Prevent extinctions

1.2 Keep common birds common Pillar 2 – Conserve Sites and Habitats

2.1 Identify, conserve, restore and monitor the sites and habitats important for birds and other biodiversity

2.2 Promote resilient ecological networks Pillar 3 – Encourage Ecological Sustainability

3.1 Demonstrate and advocate nature’s values

3.2 Promote policies that support sustainability Pillar 4 – Empower People for Positive Change

4.1 Catalyse support for nature

4.2 Promote local conservation action

4.3 Strengthen the global BirdLife Partnership

Conservation Programmes to deliver the

Strategy

The Strategy is translated into action through a set of BirdLife Global and Region-specific Conservation Programmes.

Nine Global Conservation Programmes have been developed since the adoption of the last strategy and are in place for the period 2013-2022.

The diagram below shows the relationship between the BirdLife Strategy, Conservation Programmes and Regional Plans.

These Global and Region-specific Conservation Programmes help the Partnership focus and work together around common priorities, communicate our work more clearly and mobilise resources. The Programmes promote coherence and cohesion across the Partnership and make it easier to explain and demonstrate BirdLife’s work.

By the end of 2022, each Programme is expected to deliver on a set of high-level Expected Results. Targets for the Partnershipwide Expected Results were set in 2015 and will continue to be monitored. During 2021, the Secretariat will launch the third iteration of the Quality Assurance System which will provide an overview of progress in meeting these targets by the BirdLife Partnership. The Global and Region-specific Conservation Programmes and their Expected Results form the basis for each regional Partnership to choose their priorities and contribution to the global BirdLife Strategy. These priorities are decided by each BirdLife region (Africa, the Americas, Asia, Europe and Central Asia, the Middle East and the Pacific) and outlined in Regional Plans, which bring together the collective plans (for the four-year period between Global Partnership Meetings) of Partners in each region.

The Global and Region-specific Conservation Programmes are a planning, communications and fundraising tool. They are not intended to cover all of BirdLife’s work comprehensively. Thus, additional activities will be identified and undertaken regionally and globally to ensure effective delivery of the BirdLife Strategy.

The new strategy covering 2023 to 2033 is currently under development and will be formally adopted at the Global Partnership meeting in September 2022. Accordingly, a new Strategic Framework was endorsed by the BirdLife Council in December 2020 which has four strategic pillars (Species, Sites, Systems and Society), each with their own goal and set of objectives, as well as three foundations (Birds, Science and Partnership). The focus has shifted in 2021 to the development of a 5-year Global Implementation Plan and nested-set of six Regional Implementation Plans.

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Reference and Administrative Information

Officers, Trustees and Senior Staff

Honorary Officers [For the Partnership and Secretariat]

Honorary President

Her Imperial Highness Princess Takamado of Japan

Honorary President Emeritus

Her Majesty Noor al-Hussein Queen Dowager of Jordan

Honorary Vice Presidents

Baroness Young of Old Scone (UK) Anastasios P Leventis (UK) Gerard A Bertrand (USA) Benjamin Olewine IV (USA) Peter Schei (Norway) Jan Fenton (UK)

BirdLife Council Members and Trustees

The Council members of the BirdLife International Partnership act as the Trustees of the Secretariat (BirdLife International the charity) and as Directors of BirdLife International, a UK company limited by guarantee. The following people served in the capacity of Trustee and Director during 2020 and up to the date of signing of these financial statements:

Chair:

Treasurer:

Braulio Ferreira De Souza Dias (Brazil) Nick Blackwood (UK)

Other Council Members:

Africa

Muhtari Aminu-Kano (Nigeria) (appointed Jun 2021) Mark Anderson (South Africa) (resigned Jan 2021) Achilles Byaruhanga (Uganda) Claudia Feltrup-Azafzaf (Tunisia)

Asia

Sarath Kotagama (Sri Lanka) Shawn Lum (Singapore)

Americas Andrew Couturier (Canada) (appointed Dec 2020) Rosabel Miro (Panama) Alberto Yanosky (Paraguay) (resigned Dec 2020)

Europe & Central Asia Philippe Funcken (Belgium) Gergő Halmos (Hungary) Vera Voronova (Kazakhstan)

Middle East

Yehya Khaled (Jordan) Assad Adel Serhal (Lebanon)

Pacific

Kevin Hague (New Zealand) Paul Sullivan (Australia)

Secretary (non-voting member of Council) Patricia Zurita (CEO)

Co-opted members Alfred Chandler III (USA) Mike Clarke (UK) Martin Harper (UK) (resigned Apr 2021) Simon Rye (Norway) Beccy Speight (UK) (appointed Jun 2021)

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BirdLife Advisory Group

The BirdLife Advisory Group is a body of high-level advisors, supporters and friends of BirdLife that provide advice to the CEO of BirdLife International. As a group it contributes to the strategic agenda of BirdLife International through their involvement with BirdLife Partners, Secretariat support, BirdLife donors and other supporters, government and NGO officials and through collaboration and/or involvement with other organisations in the environmental or wildlife conservation sectors. The members of the Advisory Group are:

Chair:

Susan Orr (to May 2021) John Adams (from May 2021) Piyush Gupta (from May 2021)

Other Advisory Group Members:

Jane Alexander (left May 2021) Joe Ellis Ben Olewine Geoff Ball Warren Evans Wendy Paulson Nick Blackwood (joined May 2020) Dale Forbes Adam Riley Nathalie Boulle John Gregory Deborah Rivel Nick Butcher Pamela Isdell Mahima Sukhdev (joined May 2020) Alfred Chandler III James Kushlan Barry Sullivan Christie Constantine Tasso Leventis Terry Townshend Gonzalo Saenz de Miera (joined May 2020) Tom Lovejoy (joined May 2020) Kurt Vogt Sean Dennis H.E. Majid Al Mansouri Barbara Young Scott Dresser Hector Morales

Senior Management of the Secretariat

Chief Executive:

Patricia Zurita

Global Directors:

Conservation : Richard Grimmett

Science, Policy & Information : Melanie Heath

Partnership, Capacity Development & Regions: Julius Arinaitwe

Chief Operating Officer: Helen Bull

Communications: Christopher Sands (appointed Jan 2021)

Interim Chief Development Officer: Dr Pamela Davis (appointed Feb 2020, resigned May 2021)

Regional Directors:

Africa: Ademola Ajagbe Asia: Vinayagan Dharmarajah Middle East: Ibrahim Khader Pacific: Margaret West

Americas: Ian Davidson

Europe & Central Asia: Nada Tosheva (appointed Mar 2020, resigned Sep 2020) Europe & Central Asia (interim): Ariel Brunner (appointed Sep 2020 to Jun 2021) Europe & Central Asia: Martin Harper (appointed Jun 2021)

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Secretariat Offices

Global Partnership Secretariat and Registered Office:

BirdLife International The David Attenborough Building, Pembroke Street, Cambridge, CB2 3QZ United Kingdom

Office of the Honorary President:

BirdLife International Tokyo Unizo Kakigara-cho Kitajima Bldg. 1F, 1-13-1 Nihonbashi Kakigara-cho, Chuo-ku, Tokyo 103-0014, Japan

Regional Partnership Secretariat Offices:

Africa Partnership Secretariat Westcom Point Building 6th Floor (Block C) Mahiga Mairu Avenue off Waiyaki Way Westlands Nairobi, Kenya

Americas Partnership Secretariat Av. República E7-61, Ed. Titanium Plaza, Of. 8-2, Zip 170518 Quito, Ecuador

Asia Partnership Secretariat (Singapore) 354 Tanglin Road, #01-16/17, Tanglin International Centre, Singapore 247672

Europe and Central Asia Partnership Secretariat c/o Hive5, Cour Saint-Michel 30 B B-1040, Brussels, Belgium

Middle East Partnership Secretariat Khalda, Salameh El-Ma'aaytah Street, Building No. 6, Amman, Jordan

Pacific Partnership Secretariat 10 MacGregor Road Suva, Fiji

Principal Professional Advisers

Principal Bankers & Investment Managers

Barclays Bank PLC 9-11 St Andrews Street Cambridge CB2 3AA United Kingdom

Cazenove Capital 1 London Wall Place London EC2Y 5AU United Kingdom

Principal Solicitors

Mills & Reeve Botanic House, 100 Hills Road Cambridge CB2 1PH United Kingdom

Baker McKenzie LLP 100 New Bridge Street London EC4V 6JA United Kingdom

Registered Auditors

Principal Pension Advisors

Crowe U.K. LLP Becketts Financial Services Chartered Accountants and Registered Auditor St Thomas House 55 Ludgate Hill St Andrews Business Park London EC4M 7JW Norwich NR7 0HR United Kingdom United Kingdom

Several other bankers, solicitors and auditors are also used around the world providing support to our Regional Offices, Country Programmes and Site Projects.

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The BirdLife International Secretariat

Structure, Governance and Management

BirdLife International structure

BirdLife International is a company limited by guarantee (company number 2985746) and a UK registered charity (charity number 1042125). The governing instrument is the Articles of Association. BirdLife International applies its income and property to the promotion of its objectives, which are to conserve all wild bird species and their habitats throughout the world. In the event that income exceeds expenditure in any year, such surplus shall not be distributed but retained by the company for the promotion of its objectives.

The BirdLife Partnership comprises the regional groupings of NGO Partners in Africa, the Americas, Asia, Europe & Central Asia, Middle East, and the Pacific. All regions have their own Secretariat office supporting their respective networks. In several countries with high biodiversity but no suitable NGO Partner or Affiliate in country, BirdLife International has established its own projects and Country Programmes.

Governance

Every four to five years, the Partnership holds Global Partnership Meetings to adopt strategies, programmes and policies and elect a board of directors (known as Council) and Trustees (known as Council Members). A series of advisory Regional Committees are also elected. The Council appoints a Chief Executive to head a decentralised international Secretariat – the BirdLife International staff. The Secretariat co-ordinates and supports the Partnership to achieve BirdLife International’s aims and objectives.

Council comprises a Chairperson, a Treasurer, and other Trustees elected by the Partnership at the Global Partnership Meeting. In addition, up to six positions are available to be co-opted by the remaining members of Council. Each elected Council member can serve up to two consecutive four-year terms, but a third consecutive term is possible if one or two of the terms were served as Chairperson or Treasurer. The maximum period of consecutive service on Council is 12 years. After an absence of four years re-election to the Council is possible. Trustees are elected by the Partnership on the basis of their relationship with particular Partners or groups of Partners. They have been informed that they must exercise their responsibilities independently of their links with each organisation. Once a new Council is elected an induction is given to ensure that the roles and responsibilities as Trustees are fully understood.

There are also separate advisory Committees of Council covering Finance and Risk, Science & Policy, and People, which meet before each Council meeting.

BirdLife’s Advisory Group is an advisory body of high-level supporters and friends of BirdLife. The advisors contribute to the strategic agenda of BirdLife International through their involvement by being an ambassador for BirdLife; acting as a sounding board to provide advice and external input to the BirdLife CEO on key strategic issues; working with BirdLife staff to identify and agree critical issues and opportunities for their intervention and support and attending the Global Partnership Meeting and, from time to time, BirdLife Partnership Regional meetings and Rare Bird Club events. Recommendations and

advice of the Advisory Group is reviewed and approved by the BirdLife Council during its regular meetings.

The charity has reviewed the Charity Commission Governance Code, with the help of its questionnaire, and while we comply with the code in all material respects, we have identified some areas where our compliance could be improved. Council are committed to revisiting the principles of the Charity Commission Governance Code on a regular basis.

The Business Model is to be reconsidered during the development of the new 10 Year Strategic Plan and a paper will be presented to Council demonstrating or otherwise that all subsidiary and regional arrangements continue to serve BirdLife’s charitable purpose as part of that Business Plan.

Policies are reviewed on a rolling basis and brought to Council for approval. Specifically, a diversity policy is being drafted. Registers on Trustees’ interests and Gifts and hospitality are to be introduced.

A fundraising committee of Council will be formed once the new Chief Development Officer has been appointed. Annual fundraising and communications plans will be submitted to this committee for discussion with a view to advising Council on their adoption.

In 2017 the Council’s effectiveness was assessed in a formal review undertaken by an independent advisor. This will continue periodically and the performance of the Council, its Chairman, Treasurer and CEO will be assessed annually.

The organisation also set up a safeguarding team with its UK Partner to review the safeguarding policies, principles and practices and to develop further BirdLife International and its Partners’ practices and standards of behaviour. Additional steps were also taken to support communication of information between the Trustees, including preparation of highlights reports on Council meetings in three languages, English, French and Spanish.

The results of all whistle-blowers’ disclosures and complaints , and subsequent management actions are to be disclosed to Council as a standing agenda item. Council will also consider whether current whistle-blowing arrangements are adequate.

Trustees

The Trustees who served during the year are shown on page 5.

Management

Strategic issues, documents, and annual work programmes and budgets for the Secretariat are prepared by the management team, for consideration of the Trustees. The management team formally report to the Trustees at least twice a year. The Trustees delegate the day to day running of the organisation to the Chief Executive.

Pay and remuneration

BirdLife International’s pay philosophy is to be fair and sustainable. In order to attract and retain high calibre people, our aim is to set remuneration at a level which reflects local external markets, whilst maintaining a consistency of approach across geographic teams. Council is responsible for determining the Chief Executive’s remuneration. Remuneration for the

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Management Team is determined and reviewed by the Chief Executive and Head of Human Resources. Remuneration for all other staff is determined by the Chief Executive, Human Resources and the Management Team. BirdLife undertakes an annual pay review, taking account of inflation, affordability, organisational performance and external benchmarking.

Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees' Report and the Financial Statements in accordance with applicable law and regulations. Company law requires the Trustees who are also the Directors to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the surplus or deficit of the group for that period. In preparing these Financial Statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• · make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the Financial Statements;

• prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the charity and group and enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for ensuring that adequate arrangements are in place to manage risk and uncertainty as expanded further on pages 17-19. The Trustees confirm that they have paid due regard to the guidance contained in the Charity Commission’s general guidance on public benefit when setting the charity’s objectives and planning its activities. This report explains the Charity’s activities and demonstrates how they contribute to the Charity’s purposes and provide public benefit.

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Strategic Report

Achievements and Performance

2020 Programme Highlights

The BirdLife Secretariat work plan for 2020 was approved by the BirdLife Council at its 66[th] Meeting (December 2019). The work was organised in accordance with each of the nine global programmes and one regional programme (Agriculture, in Europe) in the BirdLife International Strategy, plus a small number of high-level overarching initiatives to deliver further on the sustainability pillar in the strategy. The following presents the main achievements in 2020 as presented to the BirdLife Council at its 73[rd] Meeting (June 2021).

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Action for species:
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Preventing Extinctions

Action for species: More than 100 threatened species benefited directly from conservation research, technical support to Partners, communication, advocacy, fundraising (including from Species Champions) and direct action through Secretariat support in all regions. The Tahiti Monarch population exceeded 100 birds for first time in decades mainly as a result of improved control of invasive species; this was an outstanding outcome among many actions delivered through species projects supported by the Secretariat.

EU Red List of Birds: An EU population status assessment was completed and launched at the EU Green Week (October) as part of the EU State of Nature report. This is a key part of BirdLife’s support for the implementation of the EU Biodiversity Strategy for 2030. It will input into the Pan-European Red List of Birds update, initiated in 2020 for completion in 2021.

Review of success: A paper showing that conservation has prevented >28 bird and mammal extinctions since 1993, and that extinction rates would have been 2.9–4.2 times greater without conservation action, was published and promoted widely, with strong BirdLife participation and co-authorship.

Vultures: Many actions were taken for vultures, including strong support resulting in Convention on Migratory Species (CMS) adopting a Resolution on reducing threats (to vultures) from toxic veterinary NSAIDs (Non-Steroid Anti-Inflammatory Drugs).

Bird Trade: Bird trade work progressed strongly despite limited capacity, with existing projects on Helmeted Hornbill, Indonesian songbirds and Indonesian parrots, and a new project on exotic bird trade and CITES implementation in India. A global review of bird trade project started.

Important Bird and Biodiversity Areas (IBAs)

IBA up-date: An information package to support Partners’ work to up-date IBAs was published, including new guidelines on the IBA criteria and the de-listing of IBAs. An IBA up-date strategy with regional plans for four regions and revised budget were prepared. IBA-Key Biodiversity Area (KBA) crosswalk (applying the KBA criteria to IBAs) was finished, results were shared with Partners. Webinars were organized on revised IBA criteria and crosswalk results.

IBA conservation and advocacy: Major project on coastal IBAs in the Mediterranean with funding from the MAVA Foundation was successfully finished, and a second phase started in September. This included ecosystem service assessments at three sites and the review and improvement of the TESSA tool for such assessments. Funding for project development for a second phase of the Alliance for Zero Extinction (AZE) project was approved by the Global Environment Facility. As a result of advocacy by BirdLife and others, the Inter-American Development Bank refers to KBAs as Critical Habitats under their new socio-environmental safeguard policy.

Key Biodiversity Areas: A new version of the KBA Website was launched. About $600,000 was raised for KBA identification/update and the KBA Database. A KBA training course with 11 Modules was finalized in four languages, and two regional KBA training sessions were organized. Five of the BirdLife Regional Partnership Meetings held sessions to discuss the way forward on IBAs and KBAs where valuable feedback was received.

The Critical Ecosystem Partnertship Fund (CEPF): In the Mediterranean and Guinea Forest hot-spots, nine calls for proposals were launched. At the end of the year, there were 91 active projects (43 large grants, 48 small ones) in the two hotspots. In the Mediterranean, projects cover 101 KBAs.

Business and Nature: there was further development of an atlas of ecological and biological sensitivity, with particularly relevance to the oil and gas sector, including maps on IBAs & KBAs. The EU Extractive Sector Code of Conduct was finalized.

Migratory Birds and Flyways

Coastal wetlands: The Gulf of Mottama (Myanmar) Ramsar Site was expanded fourfold to 160,000 hectares. BCST (BirdLife in Thailand) secured ownership of Pak Thale salt pans (key site in Thailand for Spoon-billed Sandpiper). The Asia Development Bank was supported in the development of an ambitious investment programme for coastal wetlands in the East AsianAustralasian Flyway. A SPEA/BirdLife Portugal-led campaign to stop airport development in the Tagus estuary was supported, including through rallying support from the BirdLife Partnership and submission of a complaint to the Bern Convention and

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request for an African-Eurasian Migratory Waterbird Agreement (AEWA) Implementation Review Process. Waterbirds were monitored in 19 countries along the Atlantic coast of Africa. There was limited progress with World Heritage nomination of Bijagós due to political instability in Guinea-Bissau.

Energy infrastructure: A 2020 Energy Globe Award was won by the BirdLife-led Migratory Soaring Birds project in Egypt. RSCN (BirdLife in Jordan) was awarded the “Good Practice of the Year 2020” for mainstreaming soaring bird conservation into the energy sector in Jordan. Research is underway into the cost implications of power line mitigation. Wind farm shut-down-ondemand monitoring work continued in Jordan and Egypt. BirdLife contributed to International Union for the Conservation of Nature’s (IUCN) global wind and solar guidelines, and to an EU review of renewable energy. A sensitivity map for Great Indian Bustard in Rajasthan on behalf of the International Finance Corporation was nearly completed.

Land birds: The Southern Cone Grassland Alliance was strengthened through establishment of national boards, and standardised monitoring of Alliance farms is underway in Brazil, Argentina, Paraguay and Uruguay. Due to COVID-19 nearly all on-farm work of the Alliance was suspended. With BirdLife support, the Swiss Ornithological Institute (SOI) was installed as the new coordinator of African-Eurasian Migratory Landbird Working Group. BirdLife Partners in France and Israel successfully lobbied their governments to ban hunting of Eurasian Turtle Dove. A roadmap for collaboration with Great Green Wall initiative (in the Sahel region of Africa) was drafted together with GGW technical team, including a funding concept to the Green Climate Fund.

Illegal Killing of Birds (IKB): The Convention on Migratory Species (CMS) adopted the Rome Strategic Plan that aims to reduce IKB by 50% in the Mediterranean region by 2030. A majority of Mediterranean countries reported progress to tackle IKB through a ‘MIKT’ Scoreboard. Thanks to BirdLife intervention NGOs can now scrutinise government responses. BirdLife supported action to stop IKB in 14 Mediterranean countries. The European Parliament voted in favour to ban lead ammunition in all wetlands in the EU which was a major victory after years of campaigning by BirdLife and others. An IKB situation analysis in Asia is nearly completed with preliminary findings presented at a side event at CMS COP13 organised by BirdLife and East Asian-Australasian (EAAFP)/CMS IKB Task Forces, and at EAAF-Arctic Migratory Birds Initiative (AMBI) shorebird conference.

CMS COP13: BirdLife successfully advocated for the development of a CMS secretariat for the Central Asian Flyway by the Government of India.

Marine

Seabird bycatch in target fisheries: Technical measures in trawl fisheries have been improved by trials of industry-accepted trawl mitigation in Chile. The Albatross Task Force in Namibia reported relatively high compliance with at least 80% use of bird-scaring lines in monitored trawl operations. Rollout of onboard cameras

in the Argentine austral trawl fleet is ahead of schedule, facilitating further uptake in 2021. However, COVID has limited engagement in other Argentine fleets and in Chile. A review of gear-switching and spatio-temporal measures was prepared to inform an international gillnet workshop (to be held in 2021). EU Technical reports for Cyprus indicate sea turtles and elasmobranch bycatch, but no seabirds affected. Funding for second phases of bycatch projects for the Mediterranean, with the addition of Partners in Italy (LIPU) & Croatia (BIOM)), for Cyprus, and West Africa has been secured.

Tuna RFMOs: Advocacy supported strengthening of the Regional Observer Scheme of the Indian Ocean Tuna Commission, better representing seabirds in training courses. Compliance with seabird measures was raised at the Western Central Pacific Fisheries Commission, resulting in Technical and Compliance Committee agreement to review the seabird Conservation Management Measures in 2021. The Commission for the Conservation of Southern Bluefin Tuna approved an FAO project proposal with BirdLife.

Marine Science: Additional datasets were added to the Seabird Tracking Database (119 datasets from 58 species in 65 colonies, 6,196 tracks, ca 3.5M locations) supporting global marine conservation initiatives. A new network of marine IBAs was identified for penguins in Antarctica and progressed in the Western Indian Ocean (with Partners there supported in marine spatial planning and marine IBAs). West African partners were supported in marine spatial planning projects including information on the overlap of seabirds and fisheries effort. EU Partners were supported with analysis of overlap between marine IBAs and EU Special Protection Areas. Marine KBAs were identified in South Georgia (used as a case study to evaluate marine protected area effectiveness) with results published and promoted.

Marine advocacy: Seabird conservation was advocated in relation to the Convention on Biological Diversity (CBD) post-2020 Global Biodiversity Framework, UN Environment Assembly, UN Biodiversity Summit and IUCN 2020 motions. BirdLife provided input to the adoption of the CBD modalities for the identification/review of Ecologically and Biologically Significant Marine Areas – EBSAs. A project grant was secured on “Destructive Fishing” to underpin the Sustainable Development Goal 14 – Life Below Water. Policy advice and capacity building was provided for the Abidjan Convention Parties on the UN High Seas Treaty negotiations. A guide on ‘Global policy commitments in relation to oil and gas operations’ and ‘Guidance on environmental practice for the oil and gas sector’ was developed for West Africa. More than 90,000 individuals signed BirdLife Europe's petition to ring fence money for nature in the new EU Maritime and Fishery Fund Regulation. The BirdLife European Marine Task Force adopted a position on the revision of the Control Regulation to ensure compliance of fishing activities with the Common Fisheries Policy. A Cape Verde National Seabird Action Plan was finalised.

Market supply chain: Tuna market supply chains were evaluated in Japan, identifying high priority targets for direct engagement. By the end of 2020, the Marine Stewardship Council had not yet published their proposals or policy direction for the Fisheries Standard Review (owing to high stakeholder engagement). Stakeholder Advisory Council engagement suggests key issues remain in the frame for changes to the standard.

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Invasive Alien Species

Eradications: Monitoring of Raso Island, Cape Verde has indicated that a project supported by SPEA (BirdLife in Portugal) has been successful in removing cats. Goats were removed from two seabird islets in the Rapa Archipelago (French Polynesia). Planned eradications projects for Gough (UK Overseas Territory) by the RSPB and Rotuma (Fiji) were postponed to 2021 because of COVID.

Planning operations: In the Pacific, a review of the operational plan to remove invasive species from islands in the Marquesas (French Polynesia) was completed, and plans were advanced for drone bait application on three islets. The Henderson and Pitcairn rat eradication feasibility study has moved into the community consultation phase. A project on Rennell (Solomons) was developed in support of biodiversity and livelihood outcomes through invasive species management.

Biosecurity: The Tristan da Cunha Government has introduced mandatory biosecurity measures for all visiting vessels to Tristan and the Outer Islands, including Gough.

Monitoring and review: A review of the Kayangel (Palau) operation was concluded through a paper on 'Lessons from failed rodent eradications on islands'. A 2020 survey of Rapa identified a significant decline in the Critically Endangered Rapa Shearwater from low hundreds of pairs in the 1970s to less than 20 pairs in 2020 further justifying the action planned to remove invasive predators from their breeding islands. All six Ringgold Islands (Fiji) remain rat free 13 years on with high numbers of Buff Banded Rail and fruit doves. A monitoring visit to the Acteon and Gambier Islands (French Polynesia), subject to invasive species operations in 2017, confirmed that the islands remain free of invasive predators, with increases in Polynesian Ground Dove and Murphy’s Petrel in the Acteon group and a 50% increase in Polynesian Storm Petrel and the first breeding record of Christmas Shearwater in the Gambier Group.

Forests

Atlantic Forest landscape: Good progress has been made on the multi-Partner initiative. Unfortunately, a massive fire was a major setback to all initiatives in San Rafael (Paraguay) this year. However, new monitoring and evaluation systems in Paraguay are improving information on threats, and the yerba mate business strategy progressing, and a commitment was secured from the Hempel Foundation to support stronger collaboration between Aves Argentinas and Guyra Paraguay on yerba mate agroforestry, and the scale up of the business in Paraguay, starting in 2021. SAVE Brasil has continued supporting protected area management, although delayed by COVID, and succeeded in channeling more public funding to forests in the region. The three Partners have also begun collaborating with WWF on a trinational, multi-stakeholder initiative for the Atlantic Forest.

Climate finance: A feasibility study was launched for a carbon finance project for Tsitongambarika (Madagascar), and scoping and pre-feasibility work has commenced for Lomphat and Siem Pang wildlife sanctuaries (Cambodia). These projects will likely progress to Project Design Document state in 2021. Meanwhile, the second verification of Gola carbon credits began in late 2020, and has already attracted a number of buyers. A wider global scoping exercise for forest carbon projects was begun, resulting in at least 15 landscapes with some potential to develop.

Connectivity & Restoration: Through Trillion Trees (a collaboration with WWF and WCS), we launched the Reforest Fund, a mechanism to capitalize on small and mid-size donations to support Partner restoration projects. The fund is in pilot phase but has been well received particularly by small companies. The first project to receive funding will be Nature Kenya’s project in Mt Kenya (in early 2021). Additionally, we secured funding from the Climate and Land Use Alliance to support some direct restoration, as well as to work as Trillion Trees to assess the best practices for monitoring restoration progress. We will be piloting some methods of monitoring restoration in a more standardized way, to inform our own work and others.

Addressing deforestation (Rubber): Achievements have been made on global and local fronts. At the global level, BirdLife chaired the Strategy & Objectives Working Group of the Global Platform on Sustainable Natural Rubber. Nearly all our desired outcomes for the platform this year have been achieved, including agreement on the social and environmental “desired state” and the adoption of this high standard into nearly all member companies. At the local level, BirdLife facilitated an arrangement between the Harapan Ecosystem Restoration Concession in Sumatra, Indonesia with a rubber processing company, resulting in resident farmers receiving a higher price for tapped rubber. This is part of a process to create a sustainable, deforestation free rubber business, and long-term sustainability measure, at Harapan.

Climate Change

Climate-resilient IBA Network Americas: Significant funding was secured towards Nature-based Solutions (NbS) activities in the Southern Cone Grasslands in Argentina, Uruguay, Paraguay, Ecuador, Colombia. A new climate change implementation plan and strategy for the Americas was successfully drafted with potential implementation in 2021. A new climate change library resource was made available to aid in Partner climate capacity development. Four new NbS advocacy webinars have been developed in 2020, to be delivered to Partners in 2021.

Nature-based Solutions: The Climate Resilience and Altitudinal Gradient (CRAG) project in Rwanda/Burundi was completed with 1.2 million trees planted, and the livelihoods and resilience of 6,600 households enhanced. A 70% planted tree survival rate was achieved, which is well above the average survival rate of 30%. A commitment was achieved in the EU Biodiversity strategy to a new nature restoration law setting up binding targets for nature restoration. BirdLife developed very detailed proposals for a new law, centred around large scale nature restoration with dual benefits to biodiversity and climate mitigation and adaptation. BirdLife managed to achieve a near consensus among

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EU NGOs and is preparing a mass public mobilisation in support of the new law for 2021.

Renewable Energy: The Convention on Migratory Species (CMS) Energy Task Force (ETF) has increased reach and influence through new membership, the development of ETF memberbased technical working groups, factsheets, case studies, which have all increased ownership of members. Funding received in 2020 from the French and Indian Governments will enable the ETF to continue post-2020. BirdLife developed further guidance material to mitigate the impact of powerlines.

Multilateral environmental agreements: BirdLife International developed through the Climate Action Network Ecosystems Working Group (co-chaired by BirdLife) submissions to the Bonn dialogues on (1) Oceans and Climate Change and (2) Land and Adaptation. Both submissions are on the UNFCCC website. Funding was secured to build the policy advocacy capacity of selected BirdLife Partners and their governments to incorporate NbS into their Country Nationally Declared Contributions under the UNFCCC and CBD Post 2020 Biodiversity Frameworks.

Climate change impact: The BirdLife Science team published or advanced papers in various journals, including on (1) climate change impacts on birds and IBAs in the Americas (to Frontiers Ecology Evolution); (2) climate change impacts on waterbird sites in AEWA region (to Nature Climate Change and Bird Conservation International), (3) evidence for climate change adaptation interventions (to Biological Conservation).

Local Engagement & Empowerment (LEEP)

Conservation and rights: BirdLife responded to a consultation by UN special rapporteur on 'Healthy Ecosystems and Human Rights: Sustaining the Foundations of Life' with examples and case studies from across the Partnership. This engagement kicked off the #1Planet1Right campaign (see above), referencing BirdLife work on conservation and rights and raising awareness of rightsbased approaches across the Partnership and Secretariat.

Local Conservation Groups (LCGs): An LCG survey was developed to understand the current status of the LCG approach to site conservation, capacity and gaps of LCGs and Partners, and priorities. The survey was piloted with selected Partners in Asia and Pacific regions, and a webinar was held to present initial review results and share experiences.

Biodiversity, Livelihoods and sustainable practices: Ongoing initiatives continue to be scaled up, including work on yerba mate in Paraguay and Argentina (through the Forest Programme) and shea butter in Burkina Faso (a collaboration between VBN/BirdLife in the Netherlands and Naturama/BirdLife in Burkina Faso). Fundraising for new initiatives in 2020 included for community-based biosecurity in the Pacific and mainstreaming biodiversity and sustainable livelihoods in the Great Green Wall initiative in Africa.

Engagement, awareness raising and education of young people: A community of practice for environmental education remained active and supported the development of a draft ‘Strategic Framework for Environmental Education’ in consultation with around 20 partners. The strategic framework will inform

fundraising efforts to establish a 'BirdLife Centre for Environmental Education' and provide training, grants, research and monitoring and evaluation in the area of environmental education. Spring Alive 2020 was successfully implemented, led by OTOP (BirdLife in Poland) and with the sponsorship by Heidelberg Cement. Over 117,000 children were engaged in 2020, including through at least 773 social media posts by Partners and the involvement of over 1600 teachers and 1000 volunteers across 32 countries in Europe, Central Asia and Africa. New funding was secured from the EBM Charitable Trust to develop a new Spring Alive website.

Capacity Development

Capacity Development Fund (CDF): Phase 1 of the CDF for the Mediterranean and West Africa was successfully completed, supported by the MAVA Foundation, benefiting 12 organisations in the Mediterranean and seven in coastal West Africa. Funding was secured from MAVA for Phase 2 with a rebranding of the CDF to ‘Hatch’ from January 2021.

Quality Assurance System (QAS): The QAS II which will assess the progress with the BirdLife Strategy and organisational development of the Partnership was initiated with the following action plan: planning (Aug 2020 to Feb 2021), gathering data (Mar to Apr 2021), data analysis (May to Jul) and sharing results (Aug to Oct).

Partner to Partner (P2P) Cooperation: A Partner Emergency Response Fund was launched to support Partners to deal with the challenges caused by COVID-19. By August about $684,000 was raised, $32,000 from Secretariat and the balance from Partners to other Partners. By September, 13 Partners had directly benefited from this fund. In addition, VBN (BirdLife in the Netherlands) mobilised €100,000 from their members to support 10 Partners in Africa.

Mega-biodiversity countries: NatureLife Cambodia, which has developed out of the BirdLife Country Programme in Cambodia as an independent national NGO, was accepted into the BirdLife Partnership by Global Council in December 2020.

Leaders of the Future: The Conservation Leadership Programme funded 15 conservation projects with 60% of them addressing BirdLife priorities for globally threatened species and/or sites (IBAs/KBAs). In addition, two internships were funded based in the BirdLife Africa offices in Ghana and Kenya to work on IBA monitoring and flyways, respectively.

Europe – Agriculture

Efforts targeted at reforming the European Union’s Common Agriculture Policy have not been as successful as we had hoped, but support has been provided to Partners to enable them to engage with their national Multi-Annual Financial Framework (MFF) spending plans and the new recovery plans deploying Recovery and Resilience Facility (RRF) funding.

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Overarching Initiatives

Business and Biodiversity: A key achievement was securing funding from the Asian Development Bank to develop an opensource Sensitivity Mapping tool to guide renewable energy planning in Asia. This has enabled an engagement with the InterAmerican Development Bank and African Development Bank in investing in the same for their regions. Otherwise, 2020 was a difficult year to engage business. Four of our five sectors were heavily impacted due to COVID-19 and proposals which were under review were placed on hold.

2022 BirdLife World Congress & Strategy: Progress with planning was difficult in part due to uncertainty over whether travel will be possible, and the potentially difficult economic outlook in the aftermath of COVID-19. To address this, a decision was taken to organise a hybrid (in person and on-line) event. The main activities in the period focused on developing a congress framework based on views from Partners on the priority issues and topics for the Congress. The framework and plans for the celebration of BirdLife 100th year anniversary was socialised with Partners during Regional Partnership Meetings.

activities continued including: co-convening a series of virtual biodiversity dialogues on the post-2020 agenda as part of the IUCN Post-2020 Pavilion partnership, which has culminated in a joint call to action; and developing a BirdLife position on each of 100 proposed IUCN motions in consultation with the BirdLife Partnership and voting electronically on these.

Cambridge Conservation Initiative (CCI): Development of the new 10-year CCI Strategy progressed well. Specific activities included helping to shape a CCI collaboration (especially around Nature-based solutions to climate change) with a major new Cambridge University climate initiative, Cambridge Zero. BirdLife also chaired the Influence Working Group of CCI.

Monitoring, evaluation and learning: Theories of Change were developed for a number of BirdLife Programmes and cross organisation support, including synergies with the new Enterprise Resource Planning System that is being put in place.

More up to date information on the activities of the Secretariat and Partnership around the world can be accessed from our website: www.birdlife.org

Plans for future periods

Highlights from the BirdLife Secretariat work plan for 2021

State of the World’s Birds 2020: BirdLife published Birds and Biodiversity Targets: What do birds tell us about progress to the Aichi Targets and requirements for the post-2020 biodiversity framework? This was made possible through the generous support of the Aage V Jensen Charity Foundation. The report focusses on the unparalleled datasets and unique insights that birds provide, showing that the world has failed to fully meet any of the ambitious Aichi Targets governments adopted a decade ago. Importantly, the report shows that birds also provide reasons for hope: inspiring examples of success, positive trends, and insights into how biodiversity targets can be met. It concludes by summarising implications for the post-2020 Global Biodiversity Framework that is currently being negotiated. We also released the State of the World’s Birds 2020 annual update, and updated dozens of case studies on the State of the World’s Birds website.

Post 2020 Agenda: Whilst formal government negotiations and the conventions on biodiversity and climate Conference of Parties have been postponed, focus and influence have been maintained through submissions to formal consultations, policy advocacy in virtual meetings, and communicating and mobilising around the importance of nature and the environment. BirdLife joined with leaders from other conservation organisations and business in developing and advocating the Global Goal for Nature - a call for an equitable, nature positive, carbon neutral world.

We published papers in 2020 on area requirements for marine conservation post-2020, national progress to the Aichi targets, bending the curve of biodiversity loss, and the need for a robust goal for species conservation post-2020.

Through our #1Planet1Right campaign and policy advocacy we called for the recognition of a healthy environment as a human right and sent a joint letter to the UN Human Rights Council with over 900 organisation signatures.

The BirdLife Secretariat work plan for 2021 was approved by the BirdLife Council at its 66[th] Meeting (December 2020). As with 2020, the work is organised in accordance with each of the nine global programmes and one regional programme (Agriculture, in Europe) in the BirdLife International Strategy, plus a small number of high-level overarching initiatives to deliver further on the sustainability pillar in the strategy. The COVID-19 pandemic has had minimal impact on the organisation’s activities so far with most areas of the business functioning as normal. At this stage the 2021 planned activities detailed below are still expected to proceed mostly as originally planned.

Overarching Priorities

Post 2020 Agenda: Continued advocacy and policy influence on key elements of the new framework to cover priorities of sites, species, implementation and mainstreaming.

1Planet1Right: Mobilisation of BirdLife’s campaign calling for the right to a healthy environment.

Green recovery: develop and implement a BirdLife policy and advocacy strategy with the Partnership calling for a green and just recovery following the COVID-19 crisis.

BirdLife World Congress and Strategy: develop and implement detailed plans for the BirdLife World Congress; work on the next Strategy will shift to preparation of Regional Implementation Plans and a Secretariat Business Plan.

EU Biodiversity Strategy for 2030: contribute to the guidance for identifying and designating additional protected areas and ecological corridors, setting up EU nature restoration targets, guidance to ensure that at least 30% of protected species and habitats move from unfavourable to favourable status by 2030, and revision of Sustainable Use policy.

IUCN World Conservation Congress: Given COVID-19, the IUCN Conservation Congress was postponed from June 2020 to a date to be announced later in 2021. Despite this, some important

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Biodiversity & Business Partnerships: focus will be on renewable energy, minerals, rubber and cocoa, maritime, asset managers, and financial flows.

Operational initiatives: include ‘Building Better BirdLife’ (ERP), finalisation of the Job evaluation and grading, and Values projects.

Europe Common Agricultural Policy: focus on the conclusion of the negotiations at EU level on the CAP, and national level to support BirdLife partners on the development of Member States’ CAP strategic plans.

Programmatic Priorities

Preventing Extinctions: global review of the trade threat to birds, development of a new policy position and expansion of project work on Helmeted Hornbill and Asian songbirds and parrots.

New work will help to consolidate and expand Vulture Safe Zones in Southern Africa and promote the concept in East Africa, plus progress to address belief-based use in West Africa, and actions to counter the thread of toxic veterinary drugs and poisoning across their global range.

2021 Red List update which will include consideration of improved estimation of generation lengths, updated forest loss data, and global assessments for Europe, Australia, Brazil and India.

Important Bird and Biodiversity Areas: it is expected that at least 28 Partners will carry out IBA up-dates or KBA identification work in their respective countries, supported by the Secretariat. The World Database of KBAs will be operational with the system accepting new KBA proposals and up-dates online. The CEPF KBA training project will be completed with 12 KBA training modules, 40+ KBA exercises and an online training course available in English, French, Spanish and Portuguese.

Flyways: BirdLife will continue to advocate and provide technical support to the nomination and implementation of Yellow Sea and Bohai Sea World Heritage Sites in China and Republic of Korea.

Partners in the Mediterranean will be supported to take action against illegal activities, from monitoring blackspots and raising public support to campaigning for national action plans and strong law enforcement. The outcomes of the review of illegal killing of wild birds in Asia will be published.

Mainstreaming of BirdLife energy guidelines, including through CMS Energy Taskforce, and site action to reduce risks of wind farms and powerlines supported in Mediterranean, Middle East and North-east Africa. The first phase of the Asian sensitivity map will be completed.

Forests: support partners in key forest landscapes around the world, including through Trillion Trees, and ‘Accelerator’ to develop long-term financing models. Continue to engage with the rubber and cocoa sectors to drive deforestation out of their supply chains

Climate Change: raising BirdLife Partner capacity to influence their governments to incorporate nature-based solutions into Nationally Determined Contributions to achieving the goals of the Paris Agreement. Continuation, expansion and funding secured for Convention on Migratory Species Energy Task Force.

Invasive Alien Species: secure funding for the Marquesas operation, and finalise logistical and technical preparations plus a drone baiting operation for the Rapa Islets (both French Polynesia).

Nature-based solutions concept for Fiji, French Polynesia, Palau and Samoa (the Kiwa Initiative) expected to commence from the second half of 2021.

Local Engagement and Empowerment: continue to promote good practice and mainstream principles for participation, gender, indigenous peoples, rights, well-being across BirdLife conservation projects and programmes.

Environmental Education Framework resourced and promoted to the Partnership and continue Community of Practice with active engagement from Partners. Implement Spring Alive (with funding from Heidelberg Cement), Spring Alive website to be updated.

Capacity Development: ‘Hatch’ has transitioned from concept to a formed set of modules that can be implemented.

The Conservation Leadership Programme has a call for proposals for 13 small grants with at least 40% addressing BirdLife priorities.

COVID-19: The COVID-19 pandemic has not had a significant impact on the organisation’s operations, with most areas of the charity functioning as normal but with staff working from home, however the Directors are aware that if the current situation becomes prolonged then this may change. In particular, it may affect the amount of restricted funding available for conservation work in 2021 and going forward. Management are constantly reviewing the situation in order to mitigate any adverse risk.

Enterprise Resource Planning (ERP) system : The organisation has been given funding to implement an ERP system during 2021. The Unit 4 Business World system has been selected, and preparations for implementation started in July 2020. The expected go live date for the new system is November 2021.

In the Americas the Southern Cone Grassland Alliance will be strengthened through implementation of the business plan, and support to BirdLife Partners to work with ranchers to improve planning and on-farm management.

Marine: An international workshop on gillnet bycatch will be held to review research, map solutions and coordinate future actions. Training of Argentinean and Chilean observers to improve data on by-catch, and mitigation trials in Chile and with the Taiwan fleet; updating of longline regulations in Namibia; assessment of compliance in Regional Fisheries Management Organisations complete.

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Financial Review

Review of finances

The Trustees review, approve and monitor performance against the annual budgets of the Secretariat. Expenditure is planned to optimise the benefits towards the strategic objectives of the Partnership, while maintaining a financially stable Secretariat.

The Secretariat continued to gain financial support for its conservation objectives from various United Nations and European Commission budgets, from national government budgets, from foundations including the MAVA Foundation, MacArthur Foundation, the A. V. Jensen Foundation, Packard Foundation, the CEPF, Arcadia Foundation, and a significant number of trusts, companies and individuals.

The financial support from within the Partnership, including joint fundraising for programmes (as disclosed on pages 46 to 49) is critical to the stability that allows the Secretariat to service the Partnership.

The Secretariat has continued its high levels of income during 2020 with total income of £26.1 million compared to £23.0 million in 2019. Unrestricted income was lower than 2019. However, due to securing more restricted funding in 2020 a higher proportion of unrestricted costs were able to be covered through overhead recovery. This has supported growth in some very important conservation programmes (see the 2020 Programme Highlights section for the Secretariat’s main achievements). The global threats to wildlife are immense, but the reality is that many organisations like us are finding it tougher to raise the funds needed.

The Secretariat’s total expenditure has remained broadly similar at £23.0 million in 2020 compared to £23.1 million in 2019. This enabled the organisation to deliver extraordinary conservation results (see the 2020 Programme Highlights section).

The Secretariat’s unrestricted net income before transfers showed a surplus of £48,924. This compares to a surplus of £313,253 in 2019. The organisation is committed to creating surpluses in order to increase the unrestricted reserves to at least the minimum level set out in the reserves policy.

In response to the fundraising challenges in the sector, the charity designed and implemented a restructuring plan in 2017, which helped the organisation save costs beyond just that year. The organisation has continued with robust financial management, carefully monitoring its unrestricted expenditure which has gone from £3.1m in 2017 to £2.7m in 2018, £2.9m in 2019 and £2.5m in 2020.

The financial outlook for the next few years continues to look challenging with the immediate and ongoing uncertainties resulting from the COVID-19 pandemic. A full review of the impact and potential future impact of the pandemic has been carried out by the management team. The 2020 income has been affected but management are developing plans to mitigate the impact going forward. The outlook for 2021 and beyond is more difficult to predict at this stage, and very much depends on how long the global crisis lasts. Management has plans in place to mitigate the possible impact and keep the organisation resilient to deliver its conservation goals.

significant investment was made to increase the capacity of the operations team and 2020 saw the start of the implementation of a new ERP system. Looking forward it is expected that with the new system operations will become more streamlined and will allow for financial information to be readily available across the organisation, enhancing decision making.

Securing and maintaining unrestricted income remains a key challenge and was a key focus area in 2020. Work has continued in implementing the funding model approved by the BirdLife Partnership in September 2018 at the Global Partnership Meeting (GPM), with new priorities and changes in fundraising approach. This will also be the focus in the coming years alongside strengthening our fundraising capacity, particularly in regards to individual fundraising. Enhancing unrestricted income streams to support the growth of the organisation and the Partnership will be the fundraising theme for the foreseeable future.

A statement of financial activities is set out on page 24.

Financial reserves

BirdLife holds financial reserves to be applied to future activities in a number of categories:

• Unrestricted – available to be applied, at the discretion of the Trustees, to any of BirdLife’s charitable purposes.

• Restricted – to be applied to the specific purpose(s) intended by the donor.

• Endowment – Endowment funds are restricted funds that are to be retained for the benefit of the Charity as a capital fund. Permanent endowments require the capital to be maintained and only the income and capital growth can be utilised. With expendable endowments the capital may also be utilised.

The Trustees review BirdLife's reserves and endowments regularly. BirdLife aims to maintain unrestricted income reserves sufficient to maintain BirdLife’s operations, in the event that income is unexpectedly reduced from budgeted levels. The Trustees consider the probability of a reduction in and security of each source of income together with the ability to reduce expenditure in a planned manner and also the risk associated with the equity investments, in which a proportion of the reserves are held.

The charity reviewed and updated its reserves policy during 2020. The updated policy includes a target of holding unrestricted reserves of £2 million to £6 million. These targets have been set with the intention to grow reserves steadily while at the same time maintaining key operations supporting the Partnership.

At the end of 2020 total reserves were £19.4 million (2019: £16.1 million). Of this £13.9 million is restricted funds and not available for general purposes (2019: £10.7 million), and £3.6 million is endowment funds (2019: £3.4 million). The remaining funds of £1.9 million (2019: £1.9 million) represent the unrestricted reserves of the charity. Free reserves amount to £1.1 million (2019: £1.5 million). £400,000 of free reserves were absorbed in 2020 by costs capitalised in connection with the systems development.

The Trustees recognise that the reserves still remain below the minimum target set by them in the policy, and have put in place a plan to rebuild reserves over the next few years.

The Secretariat is dependent upon voluntary income to cover the operational costs of the organisation; however, this income has historically not been sufficient to cover these costs. During 2019 a

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Going concern

The Trustees have assessed BirdLife’s ability to continue as a going concern. The Trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements including a review of updated forecasts to the end of 2022 and a consideration of key risks, including COVID-19, that could negatively affect the charity.

Despite the COVID-19 pandemic, 2020 has been another good year with the unrestricted reserves being rebuilt towards their agreed target level. The restructuring plan implemented in 2017 continues to provide benefits, and work on implementing the new funding model has been advanced to ensure long term financial sustainability of the organisation. BirdLife’s core unrestricted reserves are funded from a combination of fundraising income and programme grants, a portion of which is allocated to funding the charity’s running costs.

BirdLife continues to benefit from continued good relationships with key funders, good overall cash flow and proven ability to secure new funding. Planning processes, including financial projections, take into consideration the current economic climate (including the COVID-19 pandemic) and its potential impact on the various sources of income and planned expenditure, with associated mitigation plans.

The COVID-19 pandemic has not had a significant impact on the organisation’s operations, with most areas of the business functioning as normal but with staff working from home, however the Directors are aware that if the current situation becomes prolonged then this may change. In particular, it may affect the amount of restricted funding available for conservation work in 2021 and going forward. Management are constantly reviewing the situation in order to mitigate any adverse risk and have undertaken scenario planning to assess the potential financial impact of COVID-19 on BirdLife. Mitigating actions include reductions in expenditure, together with the use of reserves.

The Trustees are monitoring the current financial position of the organisation very closely while reserves are below policy levels, and in light of the current climate in relation to the ongoing COVID-19 pandemic. For the period of review to 31 December 2022, cash holdings are sufficient to ensure adequate cash flow for the foreseeable future. The finances will continue to be reviewed for the medium and long term projections, and plans will be adjusted as necessary to ensure the organisation remains a going concern. The organisation will continue to be disciplined in managing costs. This along with an increased focus on unrestricted income fundraising will ensure the long-term financial health of the organisation and its ability to replenish reserves to policy levels over the next few years.

The Trustees therefore have a reasonable expectation that the organisation has sufficient resources to continue in operational existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of BirdLife International to continue as a going concern.

Risk and uncertainty

The Trustees have overall responsibility for ensuring that BirdLife International has an appropriate system of controls, financial and operational. They are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with

the Companies Act 2006. They are also responsible for safeguarding the assets of the group and for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

• BirdLife International is operating efficiently and effectively

• Its assets are safeguarded against unauthorised use or disposition

• Proper records are maintained and financial information used within the charity or for publication is reliable

• BirdLife International complies with relevant laws and regulations.

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

• A strategic plan, annual budgets and work plans approved by the Trustees

• Consideration by the Trustees of financial results and forecasts, variance from budgets, and progress against work plans at each of its meetings, and also by the Finance Committee of Council which meets quarterly (or more often if required)

• Delegation of authority and segregation of duties

• Identification and management of risks

• Comprehensive staff training.

The Trustees have introduced a rigorous risk management process, implementing the guidance set out in Charity Commission publication CC26, to assess business risks and implement risk management strategies. This involves identifying the types of risks and issues the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks and acting on them. The organisation has identified the following risks as being among the most significant:

Operational risks

1. Risk: Loss of intellectual property, as a consequence of working in consortia, a failure to keep data up-to-date and accurate, or the loss of key personnel could damage the ability of BirdLife International to fulfil its objectives, damage its reputation and lead to a loss of funding.

Actions: The Secretariat ensure there is sufficient regional and global coordination, support to the Partnership to collate and report on their data.

2. Risk: Partner issues such as lack of access to a major territory, the loss or failure of a major Partner, ineffective withdrawal from a territory, and removal of a Partner can all damage the ability of BirdLife International to fulfil its objectives and damage its reputation and lead to a loss of funding opportunities.

Actions: Partner issues are managed by a director and his department in Cambridge and more locally through the regional offices. Key matters and all proposals for the inclusion or withdrawal of Partners and Affiliates are brought to Council for debate and decisions.

3. Risk: Inconsistent and poorly understood processes and procedures, including financial forecasting, across the Secretariat, can lead to poor decision making, overstretched management and staff, inadvertent breach of laws and regulations, loss of institutional knowledge, poor financial planning, financial exposures and inadvertent breach of contract and clawback of grant funding or donations.

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Action: As part of the ERP development (see Risk 8. below), BirdLife is taking steps to implement relevant and proportionate processes and has introduced manual processes in the meantime to address the most significant risks.

4. Risk: IT infrastructure and security – with remote working and increased cyber security attacks this continues to be an area of risk. These can lead to unavailability of systems and data, personal data breaches, late delivery on projects and wasted staff time. In the worst cases it could lead to damage to BirdLife’s reputation, fines from regulators and claims for compensation from affected individuals.

Action: The strengthened IT department continues to work to implement technical measures to resolve any identified issues. Additional policies, procedures and mandatory training have also been introduced, to address issues from an organisational and human standpoint, and work will continue in this area.

5. Risk: Staffing issues – excessive workloads and deficits in technical and management skills can lead to high levels of stress, poor delivery of projects and core functions, reduction in morale, poor staff retention, and at its worst failures to comply with internal policies and procedures and external laws and regulations.

Action: management and other training is underway for key staff, along with a focus on more effective appraisals and reviews. BirdLife is also taking steps to implement a pay grading exercise and a staff engagement plan, which should start to have an impact towards the end of 2021. The actions to control risk 6 below will also assist here.

Financial risks

6. Risk : Inadequate restricted and unrestricted funds arising from the loss of a major donor or donors, a failure of fund raising through the loss of key personnel, loss of opportunity, poor proposal response, increasing competition for available funds, Brexit, impact of COVID-19 and loss of Partner income can lead to problems with operational efficiency, cashflow, maintenance of reserves, ability to meet liabilities, and ultimately to fulfil BirdLife International’s objectives.

Actions: BirdLife has recruited a temporary Head of Trusts and Foundations to manage the trusts and foundations team pending recruitment of a Chief Development Officer who will develop a plan for the fundraising department and, in particular, for building a strong pipeline of opportunities. There is a focus on accessing unrestricted funding sources and other avenues for fundraising such as digital fundraising.

7. Risk: Insufficiently rigorous project management resulting in a failure to deliver on the project objectives, overspend or under recovery, ineligible expenditure and other donor compliance problems.

Actions: BirdLife is implementing a new project management tool, along with an internal education programme to help project managers and others better understand the legal structure of the Secretariat and the regional offices, appropriate contracting structures and other donor compliance issues. The efforts towards contract compliance as detailed in risk number 1 above will also have a positive effect here.

8. Risk: Failure to comply with contractual terms resulting in clawbacks of grant funding or donations, litigation for breach of contract, damage to reputation and wasted management time.

Actions: All contracts are reviewed by the Legal & Risk and/or Finance Departments during negotiation and prior to signature, so that any significant clauses can be flagged and understood.

External risks

9. Risk: The onset of a pandemic or regional conflict can cause serious disruption to employees and the activities of BirdLife International and its Partners.

Actions: The Secretariat has developed a Business Contingency Plan (the Plan), partly as a response to the COVID-19 pandemic, to cover its activities in Cambridge and the regional offices. This ‘fast response’ Plan encompasses its people including repatriation where necessary, its buildings, communications, activities and IT infrastructure.

Compliance with law and regulation

10. Risk: Breaches of applicable laws and regulations, including those relating to bribery and corruption, money laundering, data protection and employment.

Actions: BirdLife has developed and published policies and processes to cover a number of different compliance activities and supports these with training and regular communications for staff. BirdLife has improved its whistleblowing procedures so that staff can raise concerns without fear of adverse consequences. BirdLife updates its policies and procedures on a 3-year rolling programme and continues to improve its compliance programme.

Governance

11. Risk: A failure to pursue BirdLife’s stated charitable objectives, for example by receiving restricted funding which has no relevance to the conservation of birds.

Action: All projects are reviewed and signed off in accordance with BirdLife’s charitable objectives as stated.

As part of this process the Trustees have reviewed the adequacy of the charity’s current internal controls as part of the risk review. The Trustees refer to the specific guidelines issued by the Charity Commission on internal financial controls. Following the most recent risk review, the Trustees are satisfied with the controls in place and the steps taken to manage risk.

Fixed assets and investments

The movements in tangible fixed assets during the year are set out in note 10 to the financial statements. The land included in tangible fixed assets relates to a conservation island in the Seychelles. Fixed asset investments are disclosed in note 11 to the financial statements.

Summary of investment policy

The Trustees of BirdLife International have delegated investment decisions to the Finance Committee.

The Finance Committee are charged with agreeing a suitable asset allocation strategy for the reserves with the investment manager. They are also charged with recommending to the Trustees primary investment management arrangements, advising on the balance of practical operational considerations versus diversification of management arrangements.

Investment management is delegated to an authorised professional investment manager, Cazenove Capital, regulated by the Financial Conduct Authority. Cazenove were appointed in December 2019 following a competitive tender process.

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Investment objectives

• Ø BirdLife seeks to produce the best financial return within an acceptable level of risk.

• Ø The investment objective for the general long-term reserves is to generate a return in excess of inflation over the long term whilst generating an income to support the on-going activities of BirdLife.

• Ø The investment objective for the general short-term reserves is to preserve the capital value with a minimum level of risk. Assets should be readily available to meet unanticipated cash flow requirements.

• Ø Specific funds may exist for specific purposes, for which specific investment criteria will be tailored to these purposes.

The Charity has adopted an ethical investment policy to ensure that its investments do not conflict with its aims. It has adopted a set of principles for direct corporate sector engagement which have a general exclusion for: i) Armaments, ii) Tobacco, iii) Trade in globally threatened flora and/or fauna, iv) Trade in timber from old-growth forests, v) Animal testing for cosmetic or other nonmedical products, vi) Trade in fish from, or at-sea with history of practising IUU (illegal, unregulated or unreported) fishing, vii) Oil & Gas.

The Charity's ethical investment policy is to align with the principles above, in as far as practical. The investment portfolio is structured in a manner to allow for sufficient screening against significant investment in companies engaged in these sectors.

The Finance Committee has responsibility for agreeing strategy and monitoring the investment assets. They are also charged with overseeing and judging the degree of ethical alignment against a balance of financial and practical considerations. Performance of the long-term reserves will be measured against inflation and agreed market indices. The return of the short-term reserves will be monitored against benchmark cash rates. The level of capital volatility will be monitored to ensure the risk profile remains appropriate for the Charity.

In 2013 US$3 million was received from Singapore Airlines to set up a permanent endowment to help fund the Harapan Rainforest Initiative. This was invested in 2014 in a tailored US Dollar based portfolio, and is currently managed by Cazenove, with investment objectives aligned to the initiative.

Investments underpinning BirdLife’s other endowment funds, set up with aligned investment objectives, were pooled into a Sterling-based main portfolio.

As shown in note 11 the value of the combined portfolio has increased from £3.6m in 2019 to £4.0m in 2020.

Subsidiary holding

The Charity has one wholly owned subsidiary, BirdLife Services Limited, which changed its name to BirdLife Limited in May 2018. This has remained dormant since 2001, as disclosed in note 23.

The aim of making grants to Partner organisations and other conservation NGOs is to develop the world-wide network of bird conservation organisations and support their conservation work. One of the roles of the BirdLife Secretariat is to help develop the capacity of local and national organisations to carry out conservation work in their own countries. Grants are made following cost benefit analysis on the conservation impacts that such grants will achieve. The grant expenditure is then closely monitored.

For the majority of programmes, funding is specifically sought for collaborative work with identified Partner organisations. The grant/subcontracting arrangements then follow appropriate processes deriving from specific funder requirements.

Engagement with suppliers, customers and others in a business relationship

Our network of partnership organisations is key to our work worldwide. BirdLife is driven by our belief that local people, working for nature in their own places but connected nationally and internationally through our global Partnership, are the key to sustaining all life on this planet. This unique local-to-global approach delivers high impact and long-term conservation for the benefit of nature and people.

During the year Trustees and the management team have overseen relationships with our key suppliers to ensure a positive and effective relationship is fostered through our procurement process.

Fundraising

The charity’s fundraising model has been focussed on longstanding relationships with institutions, government agencies, corporations and a number of individuals. BirdLife International has not engaged with third parties to raise funds and any direct approach to members of the public for funding has been limited, excepting an increase in digital fundraising. During 2020 BirdLife registered with the Fundraising Regulator. No complaints were received in relation to BirdLife’s fundraising activities.

Auditors

Each of the persons who is a Trustee at the date when this report is approved confirms that:

• So far as the Trustee is aware, there is no relevant audit information of which the charitable company’s auditors are unaware: and

• The Trustee has taken all the steps he/she ought to have taken as a Trustee to make himself/herself aware of any relevant audit information and to establish that the charitable company’s auditors are aware of that information.

• This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

Crowe U.K. LLP has expressed its willingness to continue as auditor for the next financial year.

Grants and awards policy

BirdLife works on many and varied conservation projects around the world and makes grants or awards to further the conservation objectives of the organisation. The determination of recipients is case dependent.

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Acknowledgements

The staff of the Secretariat are very highly valued, as are all our supporters. It is through them that we can ensure that time and money are well spent towards achieving the longer-term conservation goals.

The Trustees would like to take this opportunity to thank everyone who has shown their dedication, commitment and support to BirdLife.

The Trustees' Annual Report and Strategic Report therein has been approved by the Board of Trustees on 28 September 2021 and signed on their behalf by:

Nicholas Blackwood Treasurer

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Independent Auditor’s Report to the Members of BirdLife International

Opinion

We have audited the consolidated financial statements of BirdLife International (‘the charitable company’) and its subsidiaries (‘the group’) for the year ended 31 December 2020 which comprise the Consolidated Statement of Financial Activities, the Group and Company Balance Sheets, the Consolidated Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group’s and the charitable company’s affairs as at 31 December 2020 and of the group’s income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

• the information given in the trustees’ report, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 9 , the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were anti-fraud, bribery and corruption legislation and General Data Protection Regulation (GDPR). We also considered compliance with local legislation for the group’s overseas operating segments.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of grant and contract income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Audit Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates and judgements for biases, reviewing regulatory correspondence with the Charity Commission, sample testing of grant and contract income, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 and the Charities Act 2011, together

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Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicola May Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London, UK

29 September 2021

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Consolidated Statement of Financial Activities (incorporating income and expenditure account) For the year ended 31 December 2020

		Unrestricted	Restricted	Endowment	Total	Total
		funds	funds	Funds	2020	2019
	Notes	£	£	£	£	£
Income and endowments from:
Donations and legacies
Partner membership contributions	26	956,264	-	-	956,264	976,881
Subscriptions		156,125	-	-	156,125	198,614
Other donations and legacies		794,518	2,753,789	-	3,548,307	2,953,735
Other trading activities					0
Event income		3,280	119,119	-	122,399	1,188,233
Trading activities		5,479	-	-	5,479	17,295
Income from investments	4	8,860	1,342	50,288	60,490	119,449
Income from charitable activities					0
Partner organisations	26	193,777	1,083,198	-	1,276,975	1,072,652
Governmental institutions		67,787	4,094,406	-	4,162,193	3,972,117
Trusts and foundations		395,361	13,218,406	-	13,613,767	10,492,655
Corporations		-	2,237,142	-	2,237,142	1,952,155
Other income		15,876	19,019	-	34,895	44,024
		__	__	__	__	__
Total income	27	2,597,327	23,526,421	50,288	26,174,036	22,987,810
		__	__	__	__	__
Resources expended:
Expenditure on raising funds	5	635,649	148,945	13,024	797,618	912,618
Expenditure on charitable activities	5
Preventing Extinctions		235,546	1,646,327	-	1,881,873	1,967,950
Important Bird and Biodiversity		265,053	4,052,965	-	4,318,018	4,064,825
Migratory Birds and Flyways		166,775	2,352,415	-	2,519,190	3,253,223
Marine		237,211	2,732,227	-	2,969,438	3,026,152
Invasive Alien Species		66,390	308,407	-	374,797	371,502
Forests		351,812	3,859,109	-	4,210,921	3,214,258
Climate Change		116,738	363,004	-	479,742	268,569
Local Engagement & Empowerment		167,548	417,699	-	585,247	586,141
Capacity Development		238,140	1,912,740	-	2,150,880	2,360,695
Conservation Science		64,855	922,194	-	987,049	1,025,593
Conservation Policy		2,687	1,747,192	-	1,749,879	2,068,646
		__	__	__	__	__
Total Resources Expended	5	2,548,404	20,463,224	13,024	23,024,652	23,120,171
Net (losses) / gains on investments	15	-	-	164,167	164,167	551,844
		__	__	__	__	__
Net income / (expenditure) before		48,923	3,063,197	201,431	3,313,551	419,483
transfers
Transfers between funds	15	-	62,885	(62,885)	-	-
		__	__	__	__	__
Net movement in funds		48,923	3,126,082	138,546	3,313,551	419,483
Total funds brought forward	15	1,908,643	10,772,925	3,452,090	16,133,658	15,714,175
		__	__	__	__	__
Total funds carried forward		1,957,566	13,899,007	3,590,636	19,447,209	16,133,658
		__	__	__	__	__

The income and expenditure account includes only the unrestricted and restricted funds.

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BirdLife International Trustees’ Report and Financial Statements 2020 Balance Sheets

As at 31 December 2020

Company registration number: 2985746

Notes Fixed assets Tangible assets 10 Investments 11 Current assets Debtors 12 Cash at bank and in hand Creditors:Amounts falling due within one year 13 Net current assets Net assets Funds Income Funds Restricted funds 16 Unrestricted funds Endowment funds Permanent endowments 15		Group	Group		Company	Company
		2020 £ 820,482 4,071,856 _ 4,892,338 _ 5,312,981 11,432,460 _ 16,745,441 (2,190,569) _ 14,554,872 _ 19,447,209 ____ 13,899,007 1,957,566 _ 15,856,573 ____ 3,590,636 _ 3,590,636 _ 19,447,209 ____	2019 £ 386,294 3,588,513 ____ 3,974,807 ____ 3,327,065 11,425,400 ____ 14,752,465 (2,593,614) ____ 12,158,851 ____ 16,133,658 ____ 10,772,925 1,908,643 ____ 12,681,568 ____ 3,452,090 ____ 3,452,090 ____ 16,133,658 ____		2020 £ 820,482 4,071,858 _ 4,892,340 _ 5,313,164 11,432,275 _ 16,745,439 (2,190,569) _ 14,554,870 _ 19,447,209 ____ 13,899,007 1,957,566 _ 15,856,573 ____ 3,590,636 _ 3,590,636 _ 19,447,209 ____	2019 £ 386,294 3,588,515 ____ 3,974,809 ____ 3,327,248 11,425,215 ____ 14,752,463 (2,593,614) ____ 12,158,849 ____ 16,133,658 ____ 10,772,925 1,908,643 ____ 12,681,568 ____ 3,452,090 ____ 3,452,090 ____ 16,133,658 ____

The surplus for the financial year dealt with in the financial statements of the parent charitable company was £3,313,551 (2019: £419,483).

The financial statements on pages 24 to 52 were approved by the Trustees on 28 September 2021 and were signed on their behalf by:

Nicholas Blackwood

Treasurer

The accompanying notes form an integral part of these financial statements.

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BirdLife International Trustees’ Report and Financial Statements 2020 Consolidated Cash Flow Statement

For the year ended 31 December 2020

Notes Net cash provided by/(absorbed by) operating activities 20 Cash flows from investing activities Purchase of tangible fixed assets 10 Purchase of investments 11 Proceeds of realisation of investments 11 Net cash movement on investments 11 Net cash provided by investing activities Increase/(Decrease) in cash 21 Cash and cash equivalents at the beginning of the reporting period 21 Cash and cash equivalents at the end of the reporting period 21	2020 £ 763,695 ____ (474,724) (4,023,054) 3,894,043 (152,900) ____ (756,635) ____ 7,060 ____ 11,425,400 ____ 11,432,460 ____	2019 £ (1,084,218) ____ (330,377) (1,859,944) 2,253,175 - ____ 62,854 ____ (1,021,364) ____ 12,446,764 ____ 11,425,400 ____

All activities in both years arise from continuing operations. There were no recognised gains or losses other than those shown in the statements above. The accompanying notes form an integral part of these financial statements.

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Notes to the Financial Statements

1 Charity information

BirdLife International is a company limited by guarantee (company number 2985746) and a UK registered charity (charity number 1042125), which is incorporated and domiciled in the UK. The address of the registered office is The David Attenborough Building, Pembroke Street, Cambridge, CB2 3QZ, United Kingdom.

2 Going concern

The Trustees have assessed BirdLife’s ability to continue as a going concern. The Trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements including a review of updated forecasts to the end of 2022 and a consideration of key risks, including COVID-19, that could negatively affect the charity.

Despite the COVID-19 pandemic, 2020 has been another good year with the unrestricted reserves being rebuilt towards their agreed target level. The restructuring plan implemented in 2017 continues to provide benefits, and work on implementing the new funding model has been advanced to ensure long term financial sustainability of the organisation. BirdLife’s core unrestricted reserves are funded from a combination of fundraising income and programme grants, a portion of which is allocated to funding the charity’s running costs.

BirdLife continues to benefit from continued good relationships with key funders, good overall cash flow and proven ability to secure new funding. Planning processes, including financial projections, take into consideration the current economic climate (including the COVID-19 pandemic) and its potential impact on the various sources of income and planned expenditure, with associated mitigation plans.

The COVID-19 pandemic has not had a significant impact on the organisation’s operations, with most areas of the business functioning as normal but with staff working from home. However, the Directors are aware that if the current situation becomes prolonged then this may change. In particular, it may affect the amount of restricted funding available for conservation work in 2021 and going forward. Management are constantly reviewing the situation in order to mitigate any adverse risk and have undertaken scenario planning to assess the potential financial impact of COVID-19 on BirdLife. Mitigating actions include reductions in expenditure, together with the use of reserves.

The Trustees are monitoring the current financial position of the organisation very closely while reserves are below policy levels, and in light of the current climate in relation to the ongoing COVID-19 pandemic. For the period of review to 31 December 2022, cash holdings are sufficient to ensure adequate cash flow for the foreseeable future. The finances will continue to be reviewed for the medium and long term projections, and plans will be adjusted as necessary to ensure the organisation remains a going concern. The organisation will continue to be disciplined in managing costs. This along with an increased focus on unrestricted income fundraising will ensure the long-term financial health of the organisation and its ability to replenish reserves to policy levels over the next few years.

The Trustees therefore have a reasonable expectation that the organisation has sufficient resources to continue in operational existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of BirdLife International to continue as a going concern.

3 Accounting policies

The Financial Statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The principal accounting policies adopted in the preparation of the Financial Statements are as follows:

a) Basis of accounting

The Financial Statements are prepared under the historical cost convention with the exception of investments, which are included at market value.

b) Consolidation

The Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, and the Consolidated Cash Flow statement include the Financial Statements of the company, its subsidiary (BirdLife Limited, company number 3387515) and its branches as described in note 24 for the year ended 31 December 2020. Intragroup transactions are eliminated fully on consolidation. In accordance with the exemption provided by section 408 of the Companies Act 2006, the charity has not presented its own Consolidated Statement of Financial Activities.

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Notes to the Financial Statements

3 Accounting policies (continued)

c) Unrestricted funds

Unrestricted funds are general funds that are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

d) Restricted funds

Restricted funds are those where a use has been specified by the donor and include grants from statutory bodies. Deficits within restricted project funds occur when income is not entitled to be recognised in the current financial period and is carried forward to the next period. Where further funding is not anticipated, a transfer is made from unrestricted funds to cover the deficit.

e) Endowment funds

Endowment funds represent assets retained for the benefit of the charity as a capital fund. Details of the nature and purpose of each endowment fund is set out in note 15. The expendable endowment fund represents a fund from which capital and interest can be drawn down for unrestricted use.

f) Incoming resources

Income is accounted for when the charity has entitlement, the receipt is probable, and the amount can be measured.

Incoming resources are deferred only when the donor has imposed preconditions on the expenditure of resources. Income from government and other grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

g) Legacy income

Legacy income is recognised in the Consolidated Statement of Financial Activities when the charity has entitlement to the income, the receipt is considered probable and amounts receivable can be measured with sufficient reliability. Income from pecuniary interests is recognised when probate has been granted and we have been advised of the amount stipulated in the will. Income from residuary interests is recognised when probate has been granted and a reliable estimate of the amount receivable can be made.

h) Resources expended and cost allocation

Expenditure, inclusive of an element of non-reclaimable VAT, is charged on an accruals basis.

Resources expended are disclosed under the following headings: cost of generating funds, charitable expenditure and governance costs. Charitable expenditure is further analysed, based on the judgement of BirdLife International management into:

·	Preventing Extinctions	·	Invasive Alien Species	·	Capacity Development
·	Important Bird and	·	Forests	·	Conservation Science
	Biodiversity Areas (IBAs)	·	Climate Change	·	Conservation Policy
·	Migratory Birds and Flyways	·	Local Engagement &
·	Marine		Empowerment

These categories follow the categories of policy and review of BirdLife International activities as set out and discussed within the Trustees’ Report. Support activities include day-to-day operational management and have been allocated across the above categories following guidance provided in the Charity SORP (FRS 102); that is, they have been allocated between the Charitable Expenditure headings. This has been done on the basis of percentage of direct costs charged to these headings. The cost allocation includes an element of judgement and BirdLife International has had to consider the cost benefit of detailed calculations and record keeping. Governance costs include those activities relating to the governance and strategic management of the charity.

Grants and awards made in furtherance of BirdLife’s charitable objectives are accrued when terms have been agreed with the beneficiary. Grants and awards where the beneficiary has not been informed or has to meet certain conditions before the release of funds, are not accrued, but noted as financial commitments.

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Notes to the Financial Statements

3 Accounting policies (continued)

i) Employee information

Staff employed in the day-to-day operational running of the charity (which includes financial and support staff who are involved in project activities) are classified within the charitable activities, generating funds or support activities functions as indicated in note 8. The management and administration function includes only the role of, and support to, the Chief Executive.

j) Pension costs

The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the schemes. Under the Ecuadorian Labor code, employers are required to pay a pension to employees upon reaching 25 years of service. Under FRS 102 the pension is considered to be a defined benefit scheme. As any provision required under FRS 102 is not material, no liability has been recognised in the financial statements.

k) Operating leases

Costs in respect of operating leases are charged on a straight-line basis over the lease term.

l) Foreign currencies

Assets and liabilities denominated in foreign currencies are retranslated at the rates of exchange ruling at the balance sheet date. Profits and losses arising on retranslation are taken to the Consolidated Statement of Financial Activities. Transactions in the period are translated at the rate of exchange ruling at the time of the transaction.

m) Tangible fixed assets and depreciation

Fixed assets purchased for on-going use are capitalised, where cost exceeds £500 and disclosed at cost less depreciation. Depreciation is charged at a rate calculated to write off the cost of the asset (less residual value) over its expected economic life and is classified as support activities expenditure. Depreciation is written off on a straight-line basis at the following rates per annum:

• Office equipment and furniture 20% - Computer equipment 25% - Vehicles 20%

• Website 20% - ERP 10% - Land is not depreciated

Improvements to leasehold property are written off over the length of the lease, based on the earliest determinable date of the lease.

Equipment purchased using restricted funds are not capitalised but charged in full to “Resources expended” when purchased. This is because the expected useful life is significantly reduced in such programmes and is often less than one year for the majority of these assets. Where equipment is purchased with restricted funds, it is common that the equipment reverts to the funder on completion of the project.

n) Investments

Investments are stated at market value at the balance sheet date. The Consolidated Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals throughout the year.

o) Financial activities of the holding company

There is no difference between the net movement in funds for the company and the group. Therefore, the directors have taken advantage of the exemptions available and not disclosed a separate statement of financial activities or income and expenditure account for the company.

p) Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the present value of future cash flows (amortised cost). Financial assets held at amortised cost comprise cash at bank and in hand, short term cash deposits and the group’s debtors excluding prepayments. Financial liabilities held at amortised cost comprise the group’s short- and long-term creditors excluding deferred income and taxation payable. No discounting has been applied to these financial instruments on the basis that the periods over which amounts will be settled are such that any discounting would be immaterial.

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

Investments, including bonds and cash held as part of the investment portfolio, are held at fair value at the Balance Sheet date, with gains and losses being recognised within income and expenditure. Investments in subsidiary undertakings are held at cost less impairment.

3 Accounting policies (continued)

q) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

r) Critical judgements and estimations

In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates, and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

4 Investment income

Income from fixed asset investments Income from other restricted fund bank accounts Interest from unrestricted fund bank accounts This can be analysed as follows: Harapan Fund Other endowment funds Other restricted funds Unrestricted funds	2020 £ 50,288 1,342 8,860 ____ 60,490 ____ 2020 £ 43,760 6,528 1,342 8,860 ____ 60,490 ____	2019 £ 79,934 3,931 35,584 ____ 119,449
		____ 2019 £ 65,493 14,441 3,931 35,584 ____ 119,449 ____

The investment portfolio is predominantly held in European, North American, United Kingdom and Socially Responsible investment trusts (see note 11). Investments are held for capital growth rather than for Investment income.

5 Analysis of total resources expended

Expenditure on raising funds Expenditure on charitable activities Preventing Extinctions Important Bird and Biodiversity Areas Migratory Birds and Flyways Marine Invasive Alien Species Forests Climate Change Local Engagement & Empowerment Capacity Development Conservation Science Conservation Policy Total resources expended	Direct Costs £ 570,886 832,382 2,338,985 946,607 938,319 130,957 1,331,909 353,888 332,921 1,185,809 603,990 802,461 ____ 10,369,114 ____	Grant Costs £ 62,885 719,184 1,251,693 1,138,409 1,523,566 159,151 2,179,375 24,061 133,339 590,923 198,588 638,623 ____ 8,619,797 ____	Support Governance Costs Costs £ £ 135,645 28,202 302,104 28,202 699,138 28,202 405,972 28,202 479,351 28,202 56,487 28,202 671,435 28,202 73,590 28,202 90,785 28,202 345,946 28,202 156,269 28,202 280,593 28,202 _ _ 3,697,315 338,426 ____ ____*	2020 Total £ 797,618 1,881,873 4,318,018 2,519,190 2,969,438 374,797 4,210,921 479,742 585,247 2,150,880 987,049 1,749,879 ____ 23,024,652 ____	2019 Total £ 912,618 1,967,950 4,064,825 3,253,223 3,026,152 371,502 3,214,258 268,569 586,141 2,360,695 1,025,593 2,068,646 ____ 23,120,171 ____

Programme areas are highly diverse, and most projects overlap the different programme areas. *Governance costs are allocated evenly to each activity and includes elements of direct and support costs.

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BirdLife International Trustees’ Report and Financial Statements 2020 Notes to the Financial Statements

Analysis of expenditure by cost type

Staff costs Support grants Travel & conferences Professional services Office accommodation Equipment & supplies Communications Event costs Audit Foreign exchange (gain) / loss Other costs Total	Direct Costs £ 6,814,613 8,619,797 392,640 2,340,750 141,632 143,783 210,607 32 19,290 286,636 19,131 ___ 18,988,911 ___	Regional Support £ 1,043,571 - 19,147 209,148 269,379 28,122 62,196 834 18,983 (15,948) 259,562 ___ 1,894,994 ___	Global Governance Support Costs £ £ 1,084,294 312,006 - - - 11,402 301,748 2,777 286,272 - 17,629 - 69,140 12,241 - - 45,250 - (199,006) - 196,994 - ___ ___ 1,802,321 338,426 ___ ___	Total 2020 £ 9,254,484 8,619,797 423,189 2,854,423 697,283 189,534 354,184 866 83,523 71,682 475,687 ___ 23,024,652 ___	Total 2019 £ 8,591,391 7,645,059 1,635,279 2,546,028 777,613 394,202 285,344 200,933 74,700 522,336 447,286 ___ 23,120,171 ___

Support Costs are included in the expenditure reported in the Consolidated Statement of Financial Activities and have been allocated between the Charitable Expenditure headings on the basis of percentage of direct costs charged to these headings. The cost allocation includes an element of judgement and BirdLife International has had to consider the cost benefit of detailed calculations and record keeping. Regional support costs relate to Secretariat office bases outside the UK. Global support costs relate to the UK headquarters.

6 Net incoming resources

The net incoming resources to funds is stated after charging:

Net incoming resources The net incoming resources to funds is stated after charging:
	2020	2019
	£	£
Auditors’ remuneration:
UK charity audit	45,250	39,950
Grant funder audits	19,290	21,750
International offices*	18,983	13,001
Depreciation of tangible fixed assets	40,515	23,980

*Paid to firms other than Crowe U.K. LLP

7 Trustees' remuneration and related party transactions

The trustees received £Nil remuneration (2019: £Nil) except for the reimbursement of certain travel and subsistence costs to attend Board meetings and committee meetings. The total amount reimbursed was £4,298 to 7 trustees (2019: £19,311 to 9 trustees).

In total trustees made donations of £15,092 during the year (2019: £23,396).

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

8 Employee information

The average monthly number of persons employed by the group during the year was:

Analysed by primary function Charitable activities Generating funds Support activities Management and administration of charity Analysed by geographical region Africa Americas Asia Europe Middle East Pacific The costs for employing staff were: Wages and salaries Social security costs Pension costs (see note 18)	2020 Number 200 17 33 3 ___ 253 ____ 2020 Number 41 11 56 129 9 7 ____ 253 ____ 2020 £ 7,931,161 703,474 619,849 ____ 9,254,484 ____	2019 Number 200 19 27 5 ___ 251
		____ 2019 Number 42 8 66 120 8 7 ____ 251
		____ 2019 £ 7,427,814 631,029 532,548 ____ 8,591,391 ____

The number of employees who received aggregate emoluments within the following ranges were:

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

8 Employee information (continued)

£60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 £110,000 to £119,999 £120,000 to £129,999 £130,000 to £139,999 £140,000 to £149,999 £150,000 and over	2020 Number 6 - 3 1 - 1 1 - - 1 ____ 13 ____	2019 Number 5 2 3 1 - - - - - 1 ____ 12 ____

13 employees earning more than £60,000 were members of the defined contribution pension scheme; employer’s contributions payable during the year in respect to these 13 employees amounted to £86,798 (2019: 12 employees £74,373).

Key management personnel as defined by the Trustees are the Chief Executive and the management team. The total cost of key management personnel during the year was £1,169,567 for 13 employees (2019: 12 employees £976,033).

Termination payments amounting to £63,323 (2019: £17,666) were made during the period.

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

9 Grants and awards

Grants and awards to the value of £8,619,797 (2019: £7,645,059) were given to other organisations during the year, for work directly supporting BirdLife’s charitable activities. Individual organisations are disclosed where total grants paid are over a £100,000 in either year.

	2020	2019
	£	£
SAVE Brasil	308,492	542,530
Royal Society for the Protection of Birds (RSPB)	816,725	503,689
Burung Indonesia	188,215	354,417
Aves Argentinas (AOP)	311,854	325,125
Sociedade Portuguesa para o Estudo das Aves (SPEA)	77,068	252,440
University of East Anglia	133,873	215,098
Malaysian Nature Society (MNS)	18,651	190,210
Royal Society for the Conservation of Nature (RSCN)	104,731	169,250
Hellenic Ornithological Society (HOS)	238,588	164,672
The Society for the Conservation of Nature in Liberia (SPNL)	111,313	155,512
Asity Madagascar	177,625	152,097
Asociaciόn Calidris	81,717	149,260
Stichting the Vulture Conservation Foundation (VCF)	145,537	149,156
Nature Conservation Egypt (NCE)	31,485	137,527
Guyra Paraguay (GP)	296,276	131,065
Oikos	-	130,151
BirdLife Cyprus	131,438	105,595
Lega Italiana Protezione Uccelli (LIPU)	118,094	100,446
WWF-UK	433,474	16,000
Wildlife Conservation Society (WCS)	419,747	38,152
Viet Nature Conservation Centre	326,860	49,794
Society for the Conservation of Nature in Liberia (SCNL)	244,205	-
Conservation Society of Sierra Leone (CSSL)	203,761	57,183
Biosfera 1 – Associação Para a Defesa do Meio Ambiente	198,529	88,482
Sociedad Española de Ornitologia (SEO)	169,512	64,703
Society for Nature Conservation (SABUKO)	132,196	98,185
Association BIOM	120,443	997
Associação Projecto Vitó	104,974	53,658
Gola Rainforest Conservation LG (GRC)	101,343	-
Other Institutions	2,698,340	3,053,387
Other Individuals	174,731	196,278
	____	____
	8,619,797	7,645,059
A full list of grants and awards is available at BirdLife’s registered office.	____	____

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

10 Tangible fixed assets – group and company

Cost At 1 January 2020 Additions Disposals At 31 December 2020 Depreciation At 1 January 2020 Disposals Charge At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019	Land Equipment £ £ 283,453 203,414 - 43,761 - (36,004) ____ ____ 283,453 211,171 ____ ____ - 100,573 - (35,983) - 40,515 ____ ____ - 105,105 ____ ____ 283,453 106,066 ____ ____ 283,453 102,841 ____ ____	ERP and Website £ - 430,963 - ____ 430,963 ____ - - - ____ - ____ 430,963 ____ - ____	Total £ 486,867 474,724 (36,004) ____ 925,587 ____ 100,573 (35,983) 40,515 ____ 105,105 ____ 820,482
			____ 386,294 ____

BirdLife’s management became aware in 2020 of BirdLife's ownership of Cousin Island, a nature reserve in the Seychelles. This granitic island and surrounding sea area was made a nature reserve when it was bought in 1968 by the International Council for Bird Preservation (now BirdLife International) in order to protect the last tiny population of a near extinct endemic bird species, the Seychelles warbler (Acrocephalus seychellensis). The entire island, including the 400 metres of water surrounding the island, was also declared a ‘Special Reserve’ by the Seychelles Government in 1975. The island has been managed by Nature Seychelles, the BirdLife Partner in Seychelles, since 1998.

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

11 Investments

1 Investments
Market value at 1 January Additions at cost Disposals proceeds Investment income Management charges Movement in cash Net gains / (losses) arising on revaluations during year Market value at 31 December: Group Add: Shares in subsidiary undertaking Total market value at 31 December: Company Analysis of investments: Investments managed from UK Investments managed from Japan		Groupand company
		2020 £ 3,588,513 4,023,054 (3,894,043) 50,288 (13,024) 152,900 164,167 ____ 4,071,856 2 ____ 4,071,858 ____ 3,789,946 281,910 ____ 4,071,856 ____	2019 £ 3,381,790 1,859,944 (2,253,175) 79,934 (31,824) - 551,844 ____ 3,588,513 2 ____ 3,588,515 ____ 3,588,513 - ____ 3,588,513 ____

Shares in group undertaking Other investments		Group	Group		Company	Company
		2020 £ - 4,071,856 ____ 4,071,856 ____	2019 £ - 3,588,513 ____ 3,588,513 ____		2020 £ 2 4,071,856 ____ 4,071,856 ____	2019 £ 2 3,588,513 ____ 3,588,515 ____

The shares in the group undertaking are the holding in the 100% owned subsidiary BirdLife Limited and are included at cost. Further information is in note 23.

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BirdLife International Trustees’ Report and Financial Statements 2020 Notes to the Financial Statements

11 Investments (continued)

Other investments consist of the investment portfolio which is invested as follows:

Main Portfolio: GBP denominated - Equities - Bonds - Alternatives - Cash Harapan Endowment: USD denominated - Equities - Bonds - Alternatives - Cash Japanese Portfolio: YEN denominated - Equities Total	2020		2019
	£ 313,348 60,076 51,632 19,349 444,405 2,111,033 465,388 461,297 307,823 3,345,541 281,910 281,910 4,071,856	% 70.5 13.5 11.6 4.4 100 63.1 13.9 13.8 9.2 100 100 100	£ 308,714 92,983 - 27,253 428,950 1,682,059 1,319,259 - 158,245 3,159,563 - - 3,588,513	% 72.0 21.7 - 6.3
				100
				53.2 41.7 - 5.1
				100
				-
				-

12 Debtors

2 Debtors
Amounts owed by group undertaking Amounts due from funders Other debtors Prepayments Other taxation & social security		Group			Company
		2020 £ 4,907,537 132,690 157,521 115,233 ____ 5,312,981 ____	2019 £ - 3,016,951 94,782 180,876 34,456 ____ 3,327,065 ____		2020 £ 183 4,907,537 132,690 157,521 115,233 ____ 5,313,164 ____	2019 £ 183 3,016,951 94,782 180,876 34,456 ____ 3,327,248 ____

Amounts due from funders:

Much of BirdLife’s work is funded through project or programme funding under various types of grants or other agreements. The above relates to balances which are recoverable under funding agreements.

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

13 Creditors: amounts falling due within one year – group and company

2020 £ Trade creditors 284,360 Other taxation and social security 111,366 Other creditors 182,677 Accruals 1,607,280 Deferred income 4,886 ____ 2,190,569 ____ Deferred income is analysed as follows: 2020 £ Balance at 1 January 387 Amount released to incoming resources (387) Amount deferred in the year 4,886 ____ Balance at 31 December 4,886 ____ 14 Financial instruments 2020 £ Financial assets measured at amortised cost 4,907,537 Financial liabilities measured at amortised cost 284,360 Financial assets at fair value 4,071,856 The entity’s income, expense, gains and losses in respect of financial instruments are summarised below: 2020 £ Total interest income for financial assets held at amortised cost -

2019 £ 334,492 123,266 221,370 1,914,098 387 ____ 2,593,614 ____ 2019 £ 600 (600) 387 ____ 387 ____ 2019 £ 3,016,951 334,492 3,588,515 2019 £ -

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

15 Capital funds – group and company

Balance at 1 January 2020 £ Permanent endowment funds: Harapan Fund 3,039,641 Sundry Funds 412,449 ___ Total 3,452,090 ___ Net gains and transfers are represented above by: Transfer to restricted income funds Gain on revaluation of investments Total	Incoming resources £ 43,760 6,528 ___ 50,288 ___	Gains/(losses) Balance at Resources and 31 December expended transfers 2020 £ £ £ (11,197) 90,531 3,162,735 (1,827) 10,752 427,902 ___ ___ ___ (13,024) 101,283 3,590,637 ___ ___ ___ £ (62,885) 164,168 ____ 101,283 ____

Harapan Fund – A permanent endowment fund, from which a sustainable return can be drawn down for use on the Harapan Rainforest Initiative.

Sundry funds include:

• Sumatra (Harapan Forest) Fund – A permanent endowment fund, from which a sustainable return can be drawn down for use on the Harapan Forest project.

• Helmut Sick Fund – A permanent endowment fund, from which a sustainable return can be drawn down for use in ornithological projects in Brazil.

The Helmut Sick and Sumatra permanent endowment funds work on the basis of total return policies as agreed at the establishment of each fund. All investment income and capital value changes aggregate in the funds, and the maximum permitted drawdown is 5% of a rolling 5-year average fund value.

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

15 Capital funds – group and company (continued)

Total return disclosure for investment of permanent endowments 2020

	Harapan Fund	Helmut Sick Fund	Sumatra Fund
	Trust for investment Unapplied Total Return Total Endowment	Trust for investment Unapplied Total Return Total Endowment	Trust for investment Unapplied Total Return Total Endowment
	£ £ £	£ £ £	£ £ £
At beginning of the reporting period:
Gift component of the permanent endowment	2,264,664 - 2,264,664	30,326 - 30,326	165,694 - 165,694
Unapplied total return	- 774,977 774,977	- 138,638 138,638	- 77,791 77,791
Total	2,264,664 774,977 3,039,641	30,326 138,638 168,964	165,694 77,791 243,485
Movements in the reporting period:
Exchange gains/losses	(69,916) - (69,916)	1,710 - 1,710	8,857 - 8,857
Investment return: dividends & interest	- 43,760 43,760	- 2,670 2,670	- 3,858 3,858
Investment return: realised & unrealised gains & (losses)	- 223,322 223,322	- 4,401 4,401	- 6,360 6,360
Less: Investment management costs	- (11,190) (11,190)	- (750) (750)	- (1,084) (1,084)
Total	(69,916) 255,892 185,976	1,710 6,321 8,031	8,857 9,134 17,991
Unapplied total return allocated to income	- (62,885) (62,885)	- - -	- - -
Net movements in reporting period	- (62,885) (62,885)	- - -	- - -
At end of the reporting period:
Gift component of the permanent endowment	2,194,747 - 2,194,747	32,036 - 32,036	174,551 - 174,551
Unapplied total return	- 967,988 967,988	- 143,248 143,248	- 78,067 78,067
Total	2,194,747 967,988 3,162,735	32,036 143,248 175,284	174,551 78,067 252,618

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

15 Capital funds – group and company (continued)

Total return disclosure for investment of permanent endowments 2019

	Harapan Fund	Helmut Sick Fund	Sumatra Fund
	Trust for investment Unapplied Total Return Total Endowment	Trust for investment Unapplied Total Return Total Endowment	Trust for investment Unapplied Total Return Total Endowment
	£ £ £	£ £ £	£ £ £
At beginning of the reporting period:
Gift component of the permanent endowment	2,355,528 - 2,355,528	32,125 - 32,125	198,939 - 198,939
Unapplied total return	- 261,822 261,822	- 167,934 167,934	- 15,224 15,224
Total	2,355,528 261,822 2,617,350	32,125 167,934 200,059	198,939 15,224 214,163
Movements in the reporting period:
Exchange gains/losses	(90,864) - (90,864)	(1,799) - (1,799)	(33,244) - (33,244)
Investment return: dividends & interest	- 65,493 65,493	- 7,091 7,091	- 7,350 7,350
Investment return: realised & unrealised gains & (losses)	- 594,803 594,803	- 23,590 23,590	- 24,315 24,315
Less: Investment management costs	- (27,222) (27,222)	- (2,260) (2,260)	- (2,342) (2,342)
Total	(90,864) 633,074 542,210	(1,799) 28,421 26,622	(33,244) 29,323 (3,921)
Unapplied total return allocated to income	- (119,919) (119,919)	- (59,516) (59,516)	- - -
Net movements in reporting period	(90,864) 513,155 422,292	(1,799) (31,095) (32,894)	(33,244) 29,323 (3,921)
At end of the reporting period:
Gift component of the permanent endowment	2,264,664 - 2,264,664	30,326 - 30,326	165,694 - 165,694
Unapplied total return	- 774,977 774,977	- 138,638 138,638	- 77,791 77,791
Total	2,264,664 774,977 3,039,641	30,326 138,638 168,964	165,694 77,791 243,485

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BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

16 Restricted income funds – group and company

The income funds of the charity can be analysed as follows:

Global and Multi-Regional Programmes Preventing Extinctions Important Bird and Biodiversity Areas Forests Marine Migratory Birds and Flyways Conservation Science Climate Change Capacity Development Fundraising Global and Multi-Regional Programmes - Other Africa Preventing Extinctions Important Bird and Biodiversity Areas Forests Marine Capacity Development Africa – Other Americas Important Bird and Biodiversity Areas Migratory Birds and Flyways Americas - Other Asia Preventing Extinctions Important Bird and Biodiversity Areas Forests Migratory Birds and Flyways Conservation Science Asia – Other Europe & Central Asia Preventing Extinctions Important Bird and Biodiversity Areas Marine Conservation Policy Europe & Central Asia - Other Middle East Migratory Birds and Flyways Middle East - Other Pacific Invasive Alien Species Pacific – Other BirdLife total	Balance at 01-Jan 2020 £ 392,200 492,840 1,331,558 670,048 680,530 270,682 307,480 883,837 252,903 213,405 5,495,483 82,254 328,561 334,111 155,951 414,621 127,944 1,443,442 25,655 71,768 8,340 105,762 355,998 118,829 552,478 14,112 822,585 186,714 2,050,716 (93,328) 625,054 146,380 553,678 (74,027) 1,157,756 71,933 19,105 91,038 347,819 80,909 428,728 10,772,925	Incoming resources £ 1,951,223 3,047,436 2,939,818 1,231,064 329,830 871,575 250,130 1,087,169 - 393,140 12,101,385 353,371 362,951 1,311,295 1,303,791 53,221 85,189 3,469,818 962,335 825,953 3,682 1,791,969 246,660 85,693 320,682 804,519 61,124 262,488 1,781,166 238,620 442,753 354,260 2,007,534 437,970 3,481,137 392,794 110,400 503,194 192,939 204,813 397,752 23,526,421	Expenditure, gains/(losses) and transfers £ (1,130,423) (1,929,812) (2,504,176) (1,122,663) (771,851) (801,076) (283,244) (1,436,678) (138,300) (487,746) (10,605,969) (123,364) (565,634) (1,108,850) (1,207,136) (366,843) (173,860) (3,545,686) (521,249) (582,447) (5,612) (1,109,307) (271,943) (90,697) (456,086) (728,654) 159,457 (260,906) (1,648,829) 42,752 (694,246) (328,040) (1,523,351) (218,464) (2,721,349) (354,475) (98,957) (453,432) (190,215) (125,553) (315,768) (20,400,340)	Balance at 31-Dec 2020 £ 1,213,000 1,610,464 1,767,200 778,450 238,508 341,181 274,366 534,328 114,603 118,800
				6,990,899
				312,261 125,879 536,556 252,606 100,999 39,274
				1,367,574
				466,741 315,274 6,410
				788,424
				330,715 113,824 417,075 89,976 1,043,166 188,297
				2,183,053
				188,044 373,562 172,600 1,037,860 145,479
				1,917,544 110,252 30,548
				140,800
				350,543 160,169
				510,712
				13,899,006

Where it is judged that the terms of the grants have been sufficiently fulfilled to establish the entitlement to funding, income is accrued, and any balance included under Amounts due from funders in note 12.

Included in the expenditure column are transfers, these relate to unrestricted staff time and overheads being charged to restricted funds.

43

BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

17 Analysis of net assets between funds

Tangible Net current fixed assets Investments assets £ £ £ Endowment funds Helmut Sick Fund - 175,284 - Sumatra Fund - 252,618 - Harapan Fund - 3,162,735 - Restricted funds - - 13,899,006 Unrestricted funds 820,482 481,221 655,864 ___ ___ ___ 820,482 4,071,858 14,554,870	2020 Tangible Net current Total fixed assets Investments assets £ £ £ £ 175,284 - 168,964 - 252,618 - 243,485 - 3,162,735 - 3,039,641 - 13,899,006 - - 10,772,925 1,957,567 386,294 136,425 1,385,924 ___ ___ ___ ___ 19,447,210 386,294 3,588,515 12,158,849	2019 Total £ 168,964 243,485 3,039,641 10,772,925 1,908,643 ___ 16,133,658

The analysis of net assets between funds for the company would be exactly the same as above, except for;

• Investments, which would show an additional £2, included within the unrestricted funds, for the investment in BirdLife Limited, and

• Net current assets, which would be £2 less, included within the unrestricted funds, for the net amount owed by BirdLife Limited

44

BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

18 Pension obligations

The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £619,849 (2019: £532,548). Pension contributions payable to the funds at the year-end were £Nil (2019: £Nil).

19 Indemnity insurance

An indemnity insurance premium amounting to £2,777 (2019: £6,250) was paid for the year. The insurance indemnifies:

• The Trustees or other officers for error or omission committed in good faith in their capacity as Trustees or officers; and

• The charity for loss arising from fraudulent or malicious conduct by Trustees and officers.

20 Reconciliation of changes in resources to net cash flow from operating activities

Net income / (expenditure) for the reporting period (as per the Consolidated Statement of Financial Activities) Adjustments for: Depreciation on tangible fixed assets Losses on disposal of tangible fixed assets Increase in debtors Decrease in creditors Gain on investments Net cash inflow/(outflow) from operating activities	2020 £ 3,313,551 40,515 21 (1,985,916) (403,045) (201,431) ____ 763,695 ____	2019 £ 419,482 23,980 2,617 (742,372) (187,970) (599,954) ____ (1,084,218) ____

21 Analysis of net funds and reconciliation of net cash flow to movement in net funds

Group Net funds, being cash at bank and in hand, at 1 January Increase/(Decrease) in cash in the year Net funds, being cash at bank and in hand, at 31 December	2020 £ 11,425,400 7,060 ____ 11,432,460 ____	2019 £ 12,446,764 (1,021,364) ____ 11,425,400 ____

22 Operating lease commitments

BirdLife International has commitments under non-cancellable operating leases for land and buildings as follows:

	2020	2019
	£	£
Commitments expiring within one year	333,527	329,412
Commitments expiring in 2 – 5 years	815,237	516,038
Commitments expiring after 5 years	-	-

Of the above commitments £576,950 (2019: £115,390) relates to the lease of the Head Office premises in Cambridge (UK) due to expire within 5 years.

45

BirdLife International Trustees’ Report and Financial Statements 2020

Notes to the Financial Statements

23 Trading subsidiary

The Secretariat to the BirdLife International Partnership (BirdLife International, the UK registered Charity and Company) operates across all continents. In order to do this, it has branches which are controlled and managed by BirdLife International. In certain countries, where it has been necessary, branches of the Secretariat have been set up and locally registered. These branches, as with all other Secretariat branches are not treated as separate from the main charity for the purposes of these financial statements. The results contributing to the results of BirdLife International are summarised in note 24. These are all fully integrated into the main charity financial statements.

The charity also has one wholly owned subsidiary which is registered in England and Wales. BirdLife Services Limited formerly acted as the trading subsidiary of BirdLife International, and last traded in 2001. The entity continued to be dormant in the year ended 31 December 2020, but changed its name on 11 May 2018 to BirdLife Limited. The net assets of BirdLife Limited at the year-end were £2.

24 BirdLife International branches

Stichting BirdLife Europe is a registered entity in the Netherlands. It comprises activities of the Secretariat’s European and Central Asia Division, which primarily operates from an office in Belgium. It is controlled by the board of Stichting BirdLife Europe who are employees of BirdLife International.

Ippan Shadan Houjin BirdLife International Asia Division is an association registered in Japan. It is controlled by a Board comprising of staff of BirdLife International. Senior staff are employed by BirdLife International.

BirdLife International (Asia) Limited is a registered company limited by guarantee and a charity in Singapore. The majority of the Board are staff of BirdLife International.

BirdLife International is a registered entity in Kenya. BirdLife International (UK) is a member of the board along with various African BirdLife Partners.

Entity	Income (£’000)	Net Assets/(Liabilities) (£’000)
Stichting BirdLife Europe	2,596	56
Ippan Shadan Houjin BirdLife International Asia Division	1,305	1,574
BirdLife International (Asia) Limited	354	(2,035)
BirdLife International (Kenya)	630	616

25 Connected organisations

Friends of BirdLife International Inc. (Formerly American Friends of BirdLife International Inc.) is a tax-exempt organisation incorporated in the USA. Its objectives are in support of the objectives of the BirdLife International Partnership. Two staff members of BirdLife International serve on the board of directors of the organisation. Its name was changed in 2021 to Friends of BirdLife International Inc.

Yayasan Konservasi Ekosistem Hutan Indonesia (Yayasan) is an Indonesian charitable foundation. Its objectives are in furtherance of conservation of biodiversity in Indonesia. A former Trustee of BirdLife International acts on the board of directors of the organisation.

26 Contributions from and payments to BirdLife Partners

BirdLife International acts as an umbrella organisation for entities with similar objectives throughout the world. These Partner organisations provide funding for projects and maintenance of the Secretariat. The Secretariat works closely with Partners on project activities and co-ordination. It also sub-contracts work to, and obtains funding for, Partner organisations. Although the Partners do not necessarily constitute related parties, as defined within FRS 102, disclosure of transactions with the Partners is made on the basis that the information is of interest to the Partnership. The tables on pages 46 to 51 show the levels of contributions to the Secretariat from various Partners, and payments from the Secretariat to the Partners.

46

Contributions from	BirdLife Partners		2020			2019
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
Country/Territory	Partner	£	£	£	£	£	£
Argentina	Aves Argentinas (AOP)	2,075	-	2,075	2,086	-	2,086
Australia*	BirdLife Australia	9,851	-	9,851	10,712	6,360	17,072
Austria	BirdLife Austria	3,393	1,624	5,017	3,199	2,663	5,862
Azerbaijan	Azerbaijan Ornithological Society (AOS)	366	-	366	58	-	58
Bahamas	Bahamas National Trust	1,676	-	1,676	1,861	-	1,861
Belarus	Akhova Ptushak Belarusi (APB)	494	-	494	511	-	511
Belgium	Natuurpunt	76,668	844	77,512	79,787	-	79,787
Belgium*	Natagora	17,092	9,099	26,191	16,260	1,604	17,864
Belize	Belize Audubon Society (BAS)	403	-	403	383	-	383
Bhutan	Royal Society for the Protection of Nature (RSPN)	482	-	482	464	-	464
Bolivia	Asociación Civil Armonía (ACA)	378	-	378	393	-	393
Botswana	BirdLife Botswana (BLB)	366	-	366	381	-	381
Brazil	SAVE Brasil	378	-	378	393	-	393
Bulgaria	Bulgarian Society for the Protection of Birds (BSPB)	1,048	183,253	184,301	948	61,285	62,232
Burkina Faso	Fondation des Amis de la Nature (NATURAMA)	377	6,852	7,229	356	-	356
Burundi	Association Burundaise pour la Protection de la Nature (ABN)	455	-	455	-	-	-
Canada	Nature Canada (NC)	2,926	-	2,926	3,090	-	3,090
Canada*	Bird Studies Canada (BSC)	8,787	-	8,787	9,922	31,830	41,751
Chile	Comité Nacional Pro Defensa de la Flora y Fauna (CODEFF)	366	-	366	382	-	382
Columbia	Asociaciόn Calidris	389	-	389	395	-	395
Cook Islands	Te Ipukarea Society (TIS)	397	-	397	396	-	396
Croatia	Association BIOM	665	-	665	633	-	633
Cyprus	BirdLife Cyprus	711	894	1,605	673	-	673
Czech Republic	Czech Society for Ornithology (CSO)	3,299	13,067	16,366	3,179	-	3,179
Denmark	Dansk Ornitologisk Forening (DOF)	15,654	3,037	18,691	15,749	9,356	25,106
Dominican Republic	Grupo Jaragua	399	-	399	400	-	400
Ecuador	Aves y Conservación	75	-	75	387	-	387
Egypt	Nature Conservation Egypt (NCE)	415	-	415	377	-	377
Estonia	Eesti Ornitoloogiauhing (EOU)	778	-	778	741	-	741
Ethiopia	Ethiopian Wildlife & Natural History Society (EWNHS)	403	-	403	395	-	395
Falkland Islands	Falklands Conservation	388	15,615	16,003	394	-	394
Fiji	Nature Fiji-MareqetiViti	393	-	393	403	-	403
Finland	BirdLife Suomi–Finland	28,917	-	28,917	13,211	-	13,211
France	Ligue pour la Protection des Oiseaux (LPO)	45,532	-	45,532	61,643	-	61,643
French Polynesia	Societe’ d’Ornithologie de Polynesie “Manu”	403	-	403	375	-	375
Georgia	Society for Nature Conservation (SABUKO)	397	-	397	387	-	387
Germany	Nature and Biodiversity Conservation Union (NABU)	74,864	26,543	101,407	78,682	16,357	95,039
Ghana	Ghana Wildlife Society (GWS)	378	-	378	403	-	403
Gibraltar	Gibraltar Ornithological and Natural History Society (GONHS)	388	-	388	394	-	394
Greece	Hellenic Ornithological Society (HOS)	1,334	-	1,334	366	-	366
Hong Kong (China)	Hong Kong Birdwatching Society (HKBWS)	1,525	33,510	35,035	1,411	23,755	25,166

47

Contributions from BirdLife Partners (continued)

			2020			2019
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
Country/Territory	Partner	£	£	£	£	£	£
Hungary*	Hungarian Ornithological and Nature Conservation Society (MME)	5,456	-	5,456	5,219	2,663	7,883
Iceland	Fuglavernd – BirdLife Iceland (ISPB)	939	-	939	897	-	897
India	Bombay Natural History Society (BNHS)	2,958	-	2,958	2,646	-	2,646
Indonesia	Burung Indonesia	397	5,410	5,807	381	-	381
Ireland	BirdWatch Ireland	8,106	-	8,106	8,252	-	8,252
Israel	Society for the Protection of Nature in Israel (SPNI)	-	-	-	9,029	-	9,029
Italy	Lega Italiana Protezione Uccelli (LIPU)	24,750	-	24,750	23,430	-	23,430
Japan	Wild Bird Society of Japan (WBSJ)	1,612	198	1,810	1,548	-	1,548
Jordan*	Royal Society for the Conservation of Nature (RSCN)	366	-	366	374	-	374
Kazakhstan*	Association for the Conservation of Biodiversity of Kazakhstan (ACBK)	403	-	403	375	-	375
Kenya	Nature Kenya	462	-	462	501	-	501
Latvia	Latvijas Ornitologijas Biedriba (LOB)	676	-	676	646	-	646
Lebanon*	Society for the Protection of Nature in Lebanon (SPNL)	403	-	403	375	-	375
Liberia	The Society fort he Conservation of Nature in Liberia (SCNL)	897	-	897	955	-	955
Lithuania	Lithuanian Ornithological Society (LOD)	1,020	-	1,020	282	-	282
Luxembourg	natur&emwelt a.s.b.l	3,580	-	3,580	3,603	-	3,603
Macedonia	Macedonian Ecological Society	399	-	399	369	-	369
Madagascar	Asity Madagascar	384	-	384	383	-	383
Malawi	Wildlife and Environmental Society of Malawi (WESM)	-	-	-	381	-	381
Malaysia	Malaysian Nature Society (MNS)	1,461	-	1,461	1,435	-	1,435
Malta	BirdLife Malta	3,688	447	4,135	1,806	5,960	7,766
Mauritania	Nature Mauritanie	378	-	378	375	-	375
Mauritius	Mauritian Wildlife Foundation	407	-	407	391	-	391
Montenegro	Center for Protection and Research of Birds of Montenegro (CZIP)	397	-	397	375	1,342	1,717
Morocco	GREPOM/BirdLife Morocco	393	-	393	392	-	392
Myanmar	Biodiversity and Nature Conservation Association (BANCA)	403	-	403	395	-	395
Nepal	Bird Conservation Nepal (BCN)	734	-	734	693	-	693
Netherlands	Vogelbescherming Nederland (VBN)	143,002	131,978	274,980	136,492	91,776	228,268
New Zealand*	Forest and Bird	-	-	-	15,264	-	15,264
Nigeria	Nigerian Conservation Foundation (NCF)	1,279	-	1,279	1,215	389	1,604
Norway	Norsk Ornitologisk Forening (NOF)	8,402	-	8,402	7,873	-	7,873
Palau	Palau Conservation Society (PCS)	356	-	356	362	-	362
Palestine	Palestine Wildlife Society (PWLS)	385	-	385	370	-	370
Panama*	Sociedad Audubon de Panama (PAS)	376	-	376	390	-	390
Paraguay*	Guyra Paraguay (GP)	772	-	772	790	-	790
Philippines	Haribon Foundation (HF)	399	-	399	381	-	381
Poland	Polish Society for the Protection of Birds (OTOP)	961	-	961	941	1,376	2,317

48

Contributions from BirdLife Partners (continued)

Unrestricted Country/Territory Partner £ Portugal Sociedade Portuguesa para o Estudo das Aves (SPEA) 1,838 Romania Romanian Ornithological Society (SOR) 703 Serbia Bird Protection and Study Society of Serbia (BPSSS) 405 Seychelles Nature Seychelles - Sierra Leone Conservation Society of Sierra Leone (CSSL) 464 Singapore Nature Society (Singapore) 985 Slovakia Slovak Ornithological Society / BirdLife Slovakia (SOS) 881 Slovenia Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS) 817 South Africa BirdLife South Africa (BLSA) 1,279 Spain Sociedad Española de Ornitología (SEO) 13,339 Sri Lanka Field Ornithology Group of Sri Lanka (FOGSL) 387 Sweden Sveriges Ornitologiska Förening (SOF) 20,939 Switzerland Schweizer Vogelschutz (SVS) 64,246 Chinese Taiwan Chinese Wild Bird Federation (CWBF) - Thailand Bird Conservation Society of Thailand (BCST) 366 Tunisia Association Les Amis des Oiseaux (AAO) 406 Turkey Doga Dernegi 751 Uganda Nature Uganda (NU) 407 UK Royal Society for the Protection of Birds (RSPB) 292,700 Ukraine Ukrainian Society for the Protection of Birds (USPB) 406 Uruguay Aves Uruguay (GUPECA) 378 USA American Bird Conservancy (ABC) 5,853 USA National Audubon Society 219,799 Zambia BirdWatch Zambia 403 Zimbabwe BirdLife Zimbabwe (BLZ) 403 ___ 1,150,041 ___*	2020 Restricted £ - - - - - - - - - 741 - 7,485 - - - - - - 627,466 - - 15,135 - - - ___ 1,083,198 ___	Total Unrestricted £ £ 1,838 1,707 703 662 405 385 - 387 464 414 985 892 881 855 817 791 1,279 1,230 14,080 12,975 387 97 28,424 21,145 64,246 61,712 - 1,220 366 381 406 389 751 - 407 387 920,166 435,940 406 375 378 378 20,988 1,000 219,799 239,124 403 395 403 390 ___ ___ 2,233,239 1,323,992 ___ ___	2019 Restricted £ - - - - - - - - 18,013 2,238 - 4,439 31,139 - - - - - 398,248 - - - 11,802 - 2,945 ___ 725,541 ___	Total £ 1,707 662 385 387 414 892 855 791 19,242 15,213 97 25,583 92,851 1,220 381 389 - 387 834,188 375 378 1,000 250,926 395 3,335 ___
				2,049,533 ___

*Unrestricted contributions from BirdLife	Partners were made up of:
Partner membership contributions	956,264
Partner organisations	193,777
Total	1,150,041

49

Payments to BirdLife	Partners	2020	2019
Country/Territory	Partner	£	£
Argentina	Aves Argentinas (AOP)	348,210	325,125
Australia*	BirdLife Australia	2,855	-
Bhutan	Royal Society for Protection of Nature (RSPN)	4,622	12,954
Bolivia	Asociación Civil Armonía (ACA)	16,315	23,327
Botswana	BirdLife Botswana (BLB)	-	3,219
Brazil	SAVE Brazil	308,492	542,530
Bulgaria	Bulgarian Society for the Protection of Birds (BSPB)	9,634	18,000
Burkina Faso	Fondation des Amis de la Nature (NATURAMA)	6,010	21,214
Burundi	Association Burundaise pour la Protection de la Nature (ABN)	13,540	46,683
Canada*	Bird Studies Canada	-	285
Chile	Comité Nacional Pro Defensa de la Flora y Fauna (CODEFF)	-	3,671
Colombia	Asociación Calidris	81,717	149,260
Cook Islands	Te Ipukarea Society (TIS)	-	24,643
Croatia	Association BIOM	120,443	30,880
Cyprus	BirdLife Cyprus	131,438	105,595
Dominican Republic	Grupo Jaragua	1,491	9,753
Ecuador	Aves y Conservación	7,754	8,401
Egypt	Nature Conservation Egypt (NCE)	31,485	137,527
Estonia	Eesti Ornitoloogiauhing (EOS)	-	3,310
Ethiopia	Ethiopian Wildlife & Natural History Society (EWNHS)	28,699	90,370
France	Ligue pour La Protection des Oiseaux (LPO)	67,374	87,147
French Polynesia	Societe d’Ornithologie de Polynesie “Manu”	85,219	82,522
Georgia	SABUKO - Society for Nature Conservation	132,196	98,185
Germany	Nature and Biodiversity Conservation Union (NABU)	-	1,389
Ghana	Ghana Wildlife Society (GWS)	3,896	4,652
Greece	Hellenic Ornithological Society (HOS)	238,588	164,672
Hong Kong (China)	Hong Kong Bird Watching Society (HKBWS)	31,286	21,224
Hungary*	Hungarian Ornithological and Nature Conservation Society (MME)	7,634	-
India	Bombay Natural History Society (BNHS)	31,462	48,093
Indonesia	Burung Indonesia	244,871	354,417
Ireland	BirdWatch Ireland	895	-
Italy	Lega Italiana Protezione Uccelli (LIPU)	118,094	100,446
Jordan*	Royal Society for the Conservation of Nature (RSCN)	104,731	169,250
Kenya	Nature Kenya	22,160	56,079
Lebanon*	Society for the Protection of Nature in Lebanon (SPNL)	111,313	155,512
Liberia	The Society for Conservation of Nature in Liberia (SCNL)	244,205	-
Lithuania	Lithuanian Ornithological Society (LOD)	41,469	41,448
Macedonia	Macedonian Ecological Society (MES)	19,158	41,460
Madagascar	Asity Madagascar	177,625	152,097
Malawi	Wildlife and Environmental Society of Malawi (WESM)	4,071	-
Malaysia	Malaysian Nature Society (MNS)	18,651	190,210
Malta	BirdLife Malta	23,854	55,625
Mauritania	Nature Mauritanie	10,634	16,739
Mauritius	Mauritian Wildlife Foundation	2,544	-
Montenegro	Center for Protection and Research of birds of Montenegro (CZIP)	6,809	47,860
Morocco	GREPOM/BirdLife Morocco	50,108	44,476
Myanmar	Biodiversity and Nature Conservation Association (BANCA)	61,707	67,532
Nepal	Bird Conservation Nepal	57,708	8,680
Netherlands	Vogelbescherming Nederland (VBN)	-	8,738
New Zealand*	Forest and Bird	13,062	405
Nigeria	Nigerian Conservation Foundation (NCF)	17,818	68,286
Palau	Palau Conservation Society (PCS)	4,920	3,839
Palestine	Palestine Wildlife Society (PWLS)	26,472	18,360
Paraguay*	Guyra Paraguay (GP)	296,276	210,956
Philippines	Haribon Foundation (HF)	443	87,284
Poland	Polish Society for the Protection of Birds (OTOP)	51,538	64,289
Portugal	Sociedade Portuguesa para o Estudo das Aves (SPEA)	77,068	252,440
Serbia	Bird Protection and Study Society of Serbia (BPSSS)	21,878	40,910
Sierra Leone	Conservation Society of Sierra Leone (CSSL)	203,761	57,183
Singapore*	Nature Society (Singapore)	2,223	-

www.birdlife.org

50

Payments to BirdLife Partners (Continued) Country/Territory Partner Slovenia Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS) South Africa BirdLife South Africa (BLSA) Spain Sociedad Española de Ornitología (SEO) Sweden Sveriges Ornitologiska Förening (SOF) Chinese Taiwan Chinese Wild Bird Federation Thailand Bird Conservation Society of Thailand Tunisia Associacion “Les Amis des Oiseaux” Turkey Doga Dernegi UK Royal Society for the Protection of Birds (RSPB) Ukraine Ukrainian Society for the Protection of Birds (USPB) Uruguay Aves Uruguay USA American Bird Conservancy (ABC) USA National Audubon Society Zambia BirdWatch Zambia Zimbabwe BirdLife Zimbabwe (BLZ)	2020 £ 49,968 92,132 169,512 - - 5,021 51,476 71,525 816,725 1,922 30,617 1,896 10,808 63,471 15,810 ___ 5,127,309 ___	2019 £ 59,534 60,824 64,703 1,342 8,105 5,634 44,337 46,590 503,689 - 2,322 8,529 12,345 81,884 11,935 ___ 5,290,925 ___

*Partner organisations that had representatives on the board of directors of BirdLife International during 2020. The above relate to contributions received and payments made to further the cause of conservation programmes in the country of the Partner, and/or for activities of BirdLife International programmes.

www.birdlife.org

51

BirdLife International Trustees’ Report and Financial Statements 2020 Notes to the Financial Statements

27 Consolidated Statement of Financial Activities Comparatives for the year ended 31 December 2019

		Unrestricted	Restricted	Endowment	Total
		funds	funds	Funds	2019
	Notes	£	£	£	£
Income and endowments from:
Donations and legacies
Partner membership contributions	26	976,881	-	-	976,881
Subscriptions		198,614	-	-	198,614
Other donations and legacies		974,594	1,979,141	-	2,953,735
Other trading activities
Event income		195,914	992,319	-	1,188,233
Trading activities		17,295	-	-	17,295
Income from investments	4	35,584	3,931	79,934	119,449
Income from charitable activities
Partner organisations	26	347,111	725,541	-	1,072,652
Governmental institutions		53,229	3,918,888	-	3,972,117
Trusts and foundations		367,669	10,124,986	-	10,492,655
Corporations		-	1,952,155	-	1,952,155
Other income		22,029	21,995	-	44,024
		__	__	__	__
Total income	28	3,188,920	19,718,956	79,934	22,987,810
		__	__	__	__
Resources expended
Expenditure on raising funds	5	865,976	14,818	31,824	912,618
Expenditure on charitable activities	5
Preventing Extinctions		159,672	1,808,278	-	1,967,950
Important Bird and Biodiversity		363,242	3,701,582	-	4,064,825
Migratory Birds and Flyways		233,796	3,019,427	-	3,253,223
Marine		107,332	2,918,820	-	3,026,152
Invasive Alien Species		77,442	294,060	-	371,502
Forests		46,726	3,167,532	-	3,214,258
Climate Change		84,841	183,728	-	268,569
Local Engagement & Empowerment		140,918	445,223	-	586,141
Capacity Development		302,058	2,058,637	-	2,360,695
Conservation Science		71,454	954,139	-	1,025,593
Conservation Policy		422,210	1,646,436	-	2,068,646
		__	__	__	__
Total Resources Expended	5	2,875,667	20,212,680	31,824	23,120,171
Net (losses)/gains on investments		-	-	551,844	551,844
		__	__	__	__
Net income/(expenditure) before		313,253	(493,724)	599,954	419,483
Transfers between funds	15	-	179,435	(179,435)	-
		__	__	__	__
Net movement in funds		313,253	(314,289)	420,519	419,483
Total funds brought forward	15	1,595,390	11,087,214	3,031,571	15,714,175
		__	__	__	__
Total funds carried forward		1,908,643	10,772,925	3,452,090	16,133,658
		__	__	__	__

28 Capital commitments

Commitments for capital expenditure at 31 December 2020 not provided for in the accounts was £234,917 (2019 £Nil).

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Supporting the work of BirdLife International

Your support is critical to ensure that BirdLife International can continue its work, delivering high impact and long-term conservation for both people and nature. By supporting us, you’re part of a worldwide community of people who care about birds and conservation, and you’ll be helping to make a real difference. Each donation we receive is wisely invested by BirdLife and our Partners to help create a better world.

Support an area of work

From our current emergency appeals, to our longer running campaigns, all of our international projects and programmes need donations from individuals, foundations and corporations. Would you like to help?

Please e-mail [e-mail] or telephone [phone] for more details on where we need support.

More information can also be found online at www.birdlife.org, or by following us on social media

Leave us a gift in your will

Become a member

BirdLife and most of the BirdLife Partner organisations across the world offer membership schemes with varying benefits. This is a great way to both support an organisation and keep up with the work that we do. To learn more about BirdLife International, or your local Partner, please email [e-mail] or telephone [phone].

We'll keep protecting and campaigning for birds and nature across the world, preventing illegal killing, habitat destruction and climate change, but we need help. Could that be your legacy?

Including a gift in your will to BirdLife International is one of the most effective ways to preserve the future of both birds and nature. By acting now, you can be sure that whatever problems birds may face in the future, BirdLife will be there to help, and so future generations can continue to be inspired as you have been in your lifetime. For more information on how to write BirdLife into your will please e-mail [e-mail] or telephone [phone].

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