**BirdLife International Trustees’ Report and Financial Statements 2023**
## **BirdLife International**
(The Secretariat to the BirdLife International Partnership)
The Trustees’ Report and the Financial Statements for the year ended 31 December 2023
Registered in England and Wales Company Number: 2985746 Charity Number: 1042125
**www.birdlife.org**
**BirdLife International Trustees’ Report and Financial Statements 2023**
||Page|
|---|---|
|Messages from our Chair and CEO|1|
|**Trustees’ Report**||
|Introduction|2|
|Objectives and Activities|3-4|
|**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|10-14|
|Plans for Future Periods|14|
|Financial Review|15-16|
|Risk and Uncertainty|16-18|
|Auditors|20|
|Acknowledgements|21|
|Independent Auditor’s Report|22-24|
|**Financial Statements**||
|Consolidated Statement of Financial Activities|25|
|Balance Sheets|26|
|Consolidated Cash Flow Statement|27|
|Notes to the Financial Statements|28-53|
|Supporting the Work of BirdLife International|54|
**www.birdlife.org**
**BirdLife International Trustees’ Report and Financial Statements 2023**
## **A message from our Chair**
Birds are amazing, beautiful and inspire us in many ways. They live with us, all around us, in our streets our gardens and parks, and our wider countryside. Every year billions of birds migrate across the world’s great bird superhighways, which we call flyways. Because birds are so well studied, they can act as barometers for
the rest of nature. When birds are in trouble, we know other species are in trouble as well.
This year, as the global authority on birds, BirdLife contributed to the first ever UN report on the status of all migratory species. Nearly half are declining with 1 in 5 at risk of extinction. Our network of partners is uniquely placed to take action to reverse these declines. BirdLife has made extraordinary progress in developing regional flyway initiatives in the last 12 months alongside many other efforts to conserve the world’s birds and other biodiversity – inspiring in a world full of uncertainties and challenges.
I am also delighted this year with the appointment of our new BirdLife CEO, Martin Harper. Under his leadership, the highly committed global BirdLife Secretariat Team is uniquely equipped to support and engage the 122 Partners to tackle the immense challenges facing the natural world today.
## **Dr Mike Rands Chair, BirdLife International Council**
## **A message from our CEO**
I am honoured to lead BirdLife International in this crucial decade. Having been part of the BirdLife family for so many years, I have seen the power of our Partnership acting both nationally and globally to tackle the nature and climate emergency.
We are different from other international NGOs. Our Partners are local, independent and are trusted by the local communities with whom they have been working sometimes for decades and provide legitimate voices to influence their local governments. At the centre, through our Secretariat, we provide the glue, the roadmap and sometimes the rocket fuel. We provide the science to find solutions to conservation challenges.
We have a lot to do. Our cause is one we share with others in the environmental movement: to help humans live in harmony with the rest of nature. Yet, it is abundantly clear from the latest statistics that collectively, society is failing to end the extinction and climate emergency. I want BirdLife around the world to be projecting hope and optimism that we can end the extinction and climate crisis.
A hope rooted in inspirational programmes like our Global Flyways regional initiatives in East Asia and Australasia, the Americas, Africa and Eurasia and Central Asia. Optimism founded on our track record of improving the natural world, evidence that we can make things better. I urge you to fly with us on this journey in the year ahead.
## **Martin Harper CEO**
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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 2023 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 118 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 purpose and work 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 122 BirdLife Partners worldwide (as at the end of 2023).
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?**
**The BirdLife Partnership Vision** is of a world rich in biodiversity with people and nature living in harmony, equitably and sustainably.
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.
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 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 the UK in September 2022, when BirdLife also celebrated 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.
**The BirdLife Partnership mission** is to conserve birds, their habitats and global biodiversity, working with people towards sustainability in the use of natural resources.
## **How does the Partnership work?**
BirdLife is a unique Partnership of national, membership-based conservation organisations in 118 countries and territories across the world.
Partners plan and work together, sharing ideas, information, experience and support. Elected Partner representatives provide governance for BirdLife.
BirdLife’s priorities and programmes are based firmly on science, underpinned by the best available evidence. Our work to
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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.
The current strategy covering 2023 to 2032 was formally adopted at the Global Partnership meeting in September 2022. It includes 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).
## **BirdLife’s Strategy 2023-2032**
BirdLife’s Strategy has four pillars – SPECIES, SITES, SYSTEMS & SOCIETY, underpinned by our foundations of SCIENCE, PARTNERSHIP and BIRDS, together constitute BirdLife’s approach to conservation, as outlined in our Theory of Change.
## **BirdLife’s Theory of Change**
Working from our Foundations of Birds, Science and Partnership we:
- **Focus on birds** as charismatic, widespread, wellstudied and effective indicators of the status of nature.
- **Identify priorities for conservation** , highlighting the urgent need for action and identifying appropriate solutions.
- Harness and grow the collective capacity of a strong, collaborative, **global network** of sustainable, independent, national civil society nature conservation organisations.
Through this, we establish the priorities, solutions and capacity that enables BirdLife to address the biodiversity crisis and contribute to a nature-positive world by 2032, specifically to:
- Take **targeted action for Species** threatened with extinction and address the direct threats to birds.
- **Conserve and champion key Sites** for birds and biodiversity, and ensure they are effectively integrated into flyways, wider landscapes and seascapes.
- **Address the Systems** that drive biodiversity loss and the climate crisis.
- **Mobilise wider Society** to achieve and deliver our impact at scale.
Through these collective efforts, we will achieve our **long-term goals** of:
- Reversing declines in birds and other biodiversity
- Strengthening the provision of ecosystem services
- Ensuring through nature-based solutions to mitigation and adaptation, and wider societal influence, we address with others the climate emergency.
Throughout, **BirdLife’s Partnership model** ensures that evidence of needs, learning, impact and effectiveness of local action passes from local and national levels to inform regional and global priorities. This increases the effectiveness of both local and national conservation efforts, all of which aggregate to deliver collective impact at scale, strengthening the capacity of
conservation leaders and organisations to sustain change over time.
## **Strategic Goals and Outcomes**
SPECIES: _BirdLife will champion a long-term future for all bird species and act as the global authority on their status and conservation_
- No bird species are driven extinct
- Status of globally threatened species improved
- Specific threats to flagship groups are reduced or eliminated
- Invasive species are eradicated or controlled, and negative impacts managed, especially on islands
- Common birds are kept common
SITES: – _BirdLife will identify, conserve and champion key sites for birds and biodiversity, and ensure they are effectively integrated into flyways, wider landscapes and seascapes. Identify, conserve, restore and monitor the sites and habitats important for birds and other biodiversity_
- The integrity of Important Bird and Biodiversity Areas (IBAs) is secured through planning, protection, management and restoration
- Identification and conservation of a global network of Key Biodiversity Areas (KBA) is secured by working as part of a wider community
- Key sites are adequately connected in priority landscapes, seascapes and flyways
SYSTEMS: _BirdLife will work beyond species and sites to address the systemic drivers of the biodiversity and climate change crises, and promote a nature-positive and carbon-neutral world_
- Climate mitigation and adaptation are demonstrated and promoted
- A nature-safe transition to renewable energy is demonstrated and promoted
- Sustainable agriculture, forest management and fisheries models are promoted and adopted to enable nature to recover
- Financial flows are increased or redirected to benefit nature
- Green and sustainable cities and infrastructure are supported
SOCIETY: _BirdLife will engage, influence and mobilise people to support conservation and contribute to a just, equitable, rights-based society where nature is fundamental to our well-being_
- Multi and bilateral agreements adopt ambitious goals and targets for nature and climate
- Governments introduce, implement and enforce appropriate national laws and policies to achieve globally agreed frameworks and targets
- The private sector applies the best environmental and social practices
- The general public is engaged and mobilised to support nature
- Young people are engaged, educated and empowered as champions for nature
- Local communities are supported to take conservation action
- Models that provide secure livelihoods, food and freshwater are promoted
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**BirdLife International Trustees’ Report and Financial Statements 2023**
SCIENCE: _BirdLife science continues as a prime source of evidence to influence and drive global conservation action_
- BirdLife generates and publishes the evidence that underpins our conservation objectives
- Data are collected to provide the foundation for crucial research and priority setting, including through widespread citizen science
- BirdLife collates biodiversity data and develops and promotes the use of data management tools for effective species and site conservation
GLOBAL FUNCTIONS
- Science
- Policy
- • Partnership
- Business and Biodiversity
- Communications
- Fundraising
- Operations
## REGIONS
PARTNERSHIP: _BirdLife will be a strong global network of sustainable, independent, national civil society conservation organisations that collaborate to achieve a nature-positive and carbonneutral future_
- BirdLife Network is present and strong in countries and territories delivering the Strategy
- Grassroots legitimacy is recognised and celebrated, and founded in local knowledge, rights and context, with a focus on effective conservation delivery in situ
- Individual, institutional and systemic capacity is developed to deliver our conservation objectives, influence and impact
- Funds are raised and innovative funding models are developed to deliver BirdLife’s Strategy
- BirdLife’s stories, information and achievements are effectively communicated internally and externally
- Africa
- Americas
- Asia
- Europe & Central Asia
- Middle East
- Pacific
These Global and Region-specific teams help the Partnership focus and work together around common priorities, communicate our work more clearly and mobilise resources., promoting coherence and cohesion across the Partnership and make it easier to explain and demonstrate BirdLife’s work.
_The diagram below shows the relationship between the BirdLife Strategy, Regional Plans, Programme Function Plans, the 5-year business Plan and Annual Work Plans._
- The Partnership has coherent governance
- Implementation of the BirdLife Strategy is monitored and evaluated from local to global levels
## **Operational Structure to deliver the Strategy**
The Strategy is translated into action through a set of BirdLife Global and Region-specific teams, working with and supporting BirdLife Partners to collectively deliver the Strategy.
GLOBAL PROGRAMMES
- Preventing Extinctions
- Forests
- Flyways
- Marine
- Climate
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## 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) Jane 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 2023 and up to the date of signing of these financial statements:
## **Current Council Members and Trustees**
**Chair:** _Dr Mike Rands (UK)_
## **Treasurer:**
_Martin Birch (UK)_
## **Other Council Members:**
## _**Africa**_
_Khadija Bourass (Morocco) Sheku Kamara (Sierra Leone) Dr. Vikash Tatayah (Mauritius)_
## _**Asia**_
_Dian Agista (Indonesia) Ishana Thapa (Nepal)_
## _**Americas**_
_Andrew Couturier (Canada) (resigned Aug 2024) Amanda Acosta (Belize) Rodrigo. W. Soria-Auza (Bolivia)_
## _**Europe & Central Asia**_
_Lieven De Schamphelaere (Belgium) Kjetil Aadne Solbakken (Norway) Mika Asikainen (Finland)_
## _**Middle East**_
_Fadi Naim Naser (Jordan) Imad F. Atrash (State of Palestine)_
## _**Pacific**_
_Nunia Thomas (Fiji) Samantha Vine (Australia) (resigned Apr 2024)_
## _**Co-opted members**_
_Alfred Chandler III (USA) Beccy Speight (UK) John Gregory (UK) Christie Constantine (USA) Simon Rye (Norway) (resigned Jul 2023)_
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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:**
_John Adams (co-chair) Piyush Gupta (co-chair)_ **Other Advisory Group Members:** _Geoff Ball John Gregory Mahima Sukhdev Nathalie Boulle Pamela Isdell Barry Sullivan Nick Butcher James Kushlan Terry Townshend Alfred Chandler III Tasso Leventis Kurt Vogt Christie Constantine Michael Mavrovouniotis (joined Feb 2022) Barbara Young (resigned Jan 2024) Gonzalo Saenz de Miera H.E. Majid Al Mansouri Sean Dennis Hector Morales Scott Dresser Ben Olewine Peter Eerdmans Susan Orr Joe Ellis Adam Riley Dale Forbes Deborah Rivel_
## **Senior Management of the Secretariat**
## _**Chief Executive Officer:**_
_Martin Harper (appointed Jul 2023) (Formerly Vice President of Regions and Partnership)_
_Patricia Zurita (resigned Jul 2023)_
## _**Global Directors:**_
_**Chief Operating Officer:** Helen Bull_ _**Chief Development Officer:** E.J. McAdams_ _**Global Director of Policy:** Nina Mikander (appointed Mar 2023)_ _**Director of Conservation** : Richard Grimmett_ _**Chief Scientist:** Stuart Butchart_ _**Director of Global Communications:** Christopher Sands_ _**Regional Directors: Africa:** Paul Kariuki Ndang’ang’a_ _**Middle East:** Ibrahim Khader_ _**Americas:** Ian Davidson_ _**Pacific:** Margaret West_ _**Asia:** Vinayagan Dharmarajah_ _**Europe & Central Asia:** Ariel Brunner (appointed Jan 2023)_
_**Representative Director of Tokyo Office** : Keiko Suzue_
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## 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 y Martin Carrion Building, Titanium Plaza, Floor 8, Office 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 Building 4, Bakr Al-Baw Street, Dahiat Al-Rasheed, P.O. Box 2295, Amman 11953, 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 Auditor**
## **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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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **The BirdLife International Secretariat**
## **Structure, Governance and Management**
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.
## **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, Japan, Asia ex-Japan, 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 years, the Partnership holds Global Partnership Meetings to adopt strategies, programmes and policies and elect a Board (known as Council) and Trustees (known as Council Members). A series of advisory Regional Committees are also elected. The Council appoints the 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 those appointed to 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 Committees of Council covering Finance, Audit 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 Chief Executive 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
The charity has reviewed the Charity Commission Governance Code, with the help of its questionnaire, and we comply with the code in all material respects. Council is committed to revisiting the principles of the Charity Commission Governance Code on an annual basis.
2023 was the first year of implementation of BirdLife’s 2023-2027 Business Plan and we have delivered on a number of its priorities including adding funds to bolster our reserves, delivered a week of activities, presentations and information relating to diversity, equity and inclusion in Inclusion Week as well as a DEI survey which has enabled us to participate in the RACE report. 2023 also saw the inauguration of a new CEO who has re-focused some of the Secretariat’s Business Plan’s priorities. The Business Plan still covers the five secretariat priorities, covering the Partner network, our finances, fundraising ambition, marketing and communications and wellbeing of staff and volunteers. However, we are working through other strategic priorities which will be presented to Council in due course.
As part of the review, the Secretariat determined that all subsidiary and regional arrangements continue to serve BirdLife’s charitable purpose.
Policies continue to be reviewed on a rolling basis and brought to Council for approval. Examples in 2023 include Data Breach Policy, Data Protection Policy, IT Use Policy, Safeguarding Policy, Serious Incident Policy, Staff Code of Conduct, Staff Conflicts of Interest Policy and a Whistleblowing Policy.
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**
The Trustees delegate the day to day running of the organisation to the Chief Executive. Strategic issues, documents, and annual work programmes and budgets for the Secretariat are prepared by the Global Leadership Team, for consideration of the Trustees. The Global Leadership Team formally report to the Trustees at least twice a year.
## **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 Global Leadership Team is determined and reviewed by the Chief Executive and Director of Human Resources. Remuneration for all other staff is determined by the Chief Executive, Human Resources and the Global Leadership Team. BirdLife undertakes an annual pay review, taking account of inflation, affordability,
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**BirdLife International Trustees’ Report and Financial Statements 2023**
organisational performance and external benchmarking. The Secretariat have initiated a fair pay project to further strengthen its pay policy. The first stage is job evaluation and development of pay bands; identifying internal disparities along with an initial benchmarking followed by the development of a road map to address any gaps.
## **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. 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 16 - 18. 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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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **Strategic Report**
## **Achievements and Performance**
## **2023 Highlights**
The BirdLife Secretariat work plan for 2023 was approved by the BirdLife Council at its 77[th] Meeting (December 2022). The work was organised in accordance with each of the five global programmes, six global functions and six regions. The following presents the summary of key achievements in 2023 against the pillars and foundations in the 2023-2032 strategy, as presented to the BirdLife Council at its 80[th] Meeting (June 2024).
## **SPECIES**
The Red List assessments of 500 species was submitted on schedule in September 2023 and approved by IUCN (International Union for Conservation of Nature) in October for publication and promotion in December, following discussions about status of 213 species on GTB Forum, including for taxa newly recognised by BirdLife Taxonomic Working Group.
Partners continued to press their governments to report national efforts to stop Illegal Killing of Birds (IKB) in the Intergovernmental Task Force on Illegal Killing, Taking and Trade of Migratory Birds in the Mediterranean Scoreboard. Following an in-depth review of past IKB work in Mediterranean basin, actions have been identified and resources developed to increase skills for behaviour change interventions with a small grant scheme on behaviour change subsequently launched and granting started for selected projects.
Guiding Principles for Vulture Safe Zones across Africa and Asia were advanced for external consultation, and their application continuing in Africa with two new sites in South-East Nigeria. East Africa Wildlife Poisoning Response Network was created to bring together efforts between countries and institutions including BirdLife Tanzania/Kenya transfrontier project. Regional collaborations were strengthened through engagement with the Southern African Development Community (SADC) to develop SADC Vulture Strategy. Partners Gambia, Guinea-Bissau and Senegal are learning how to conduct social marketing. Guidance on veterinary Non-Steroidal Anti-Inflammatory Drugs (NSAID) safety-testing and licencing published with The Convention on the Conservation on Migratory Species (CMS); two vulture-toxic veterinary drugs banned for manufacture, sale and distribution throughout India. BirdLife helped to design and carry out Mid-term Implementation Review of the Vulture Multispecies Action Plan.
Global assessment of bird trade was completed, and a journal paper submitted introducing trade prevalence index as a prioritisation tool. BirdLife attended the Convention on International Trade in Endangered Species (CITES) Animals Committee to ensure vulture and songbird agendas continue to advance and were commissioned by CITES to undertake more detailed global review of songbird trade with view to future species listings. Projects continuing or newly launched in
Southeast Asia on parrots, songbirds and Helmeted Hornbill, particular highlights include a new project in Sarawak to protect an important hornbill landscape (and Important Bird and Biodiversity Area (IBA), Usun Apau), and Javan songbirds protected through the development of Village Resource Management Agreements.
Invasive Alien Species (IAS) priorities were set for action on Solomon Islands, Fiji, Samoa, French Polynesia, Palau, Cook Islands and Vanuatu. A target was set for eradication on 17 islets in 5 years. Rat control, cat control, ant control and mosquito control are now in place around the last remaining nesting pairs of Fatu Hiva Monarch, and translocation of Tahiti Monarch to new valleys was successful; also rat and exotic bird control. Translocations to adjacent valleys were partially successful. Eradications: Kiritimati (island in Kiribati) and 2 islets off Ua Pou (Marquesas), latter despite severely hostile sea conditions and land environment; programmes on Rapa islets by SOP Manu supported.
Start of the KIWA - INSPIRE project which will deliver landscapescale predator and other Invasive Alien Species (IAS) management, including national inter-island/within-country biosecurity, at a number of key locations in the Pacific and connect key local, national and regional stakeholders as through a regional learning network focused on the use of IAS as a Naturebased Solution for climate resilience.
Funding from Horizon was secured in partnership with the University of Barcelona to demonstrate seabird bycatch mitigation measures in EU fleets fishing in West Africa. The Albatross Task Force conducted a prioritisation exercise to agree priority seabird bycatch mitigation research in target fleets as part of a bycatch workshop in Namibia.
With assistance from BirdLife, SAVE Brasil has secured important financial support for their species-conservation strategies, working on captive breeding and release programmes for three critically endangered birds, and creating new municipal protected areas to conserve Marsh Antwren habitat.
2023 saw the successful completion of the Migratory Soaring Birds Project. The project’s pioneering mainstreaming approach achieved great success in building strong national, regional and international partnerships centred on NGO’s (BirdLife partners) actively engaging with governments, the private sector and international financing institutions. Bird-friendly guidance was developed and mainstreamed within the hunting, agriculture, waste management, tourism and energy sectors covering the countries of the Rift Valley / Red Sea Flyway. The project was acknowledged as Global Environment Facility (GEF) Best Practice 2022-2023 and awarded the Renewable Grid Initiative for the energy work in Jordan and the Energy Globe award for its work in Egypt.
## **SITES**
The Regional Flyway Initiative (RFI) for the East AsianAustralasian Flyway completed RFI priority site portfolios for 8 countries after a comprehensive data-gathering exercise and in consultation with national experts. The Americas Flyways Initiative (AFI) of the Latin American Development Bank with
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**BirdLife International Trustees’ Report and Financial Statements 2023**
BirdLife and Audubon was launched at the UN Climate Week in September 2023.
The Bulgarian Society for the Protection of Birds (BirdLife in Bulgaria) and BirdLife ECA-led situation analysis of Eastern Part of the African Eurasian Flyway was finalised and used as one of the building blocks for the development of the conservation strategy for this flyway. The situation analysis of the Central Asian Flyway was completed, and development of BirdLife Conservation Strategy for the Central Asian Flyway started.
The first phase of the Atlantic Forest Action Plan was successfully completed (2018-2023). Partners are now influencing 73,800 hectares of Atlantic Forest Key Biodiversity Areas (KBAs) and buffer zones and have designed Green Corridors that connect key sites in an area of 800,000+ Hectares.
New BirdLife-led research, mapping the journeys of more than 1,000 seabirds, resulted in the identification of six new Ocean Flyways. BirdLife subsequently launched the Marine Flyways Initiative on World Migratory Bird Day and Global Bird Weekend, attracting a large in-person audience and online attendees and highlighting connectivity across our oceans.
Marine site-based conservation measures have been implemented at national or international scale thanks to key partnerships, including:
- Croatia (BIOM, BLI Partner) – SPA designations.
- Ireland (BirdWatch Ireland, BLI Partner) – Marine Protected Area designation.
- Mediterranean BirdLife Partners, South Africa (BLSA), India (BNHS) – Toolkit development.
- South Africa – Island closures for African Penguin colonies.
- Southern Ocean (and associated academic community) – KBA delineation.
- Antarctica – MPA delineation following IBA identification.
Guyra Paraguay, through support from the Hempel 1 project has been able to scale up the Yerba Mate producers it works with from 49 to more than 130. The producers’ association has been officially established, Guyra’s shade-grown organic yerba mate model has been incorporated into the Paraguayan National Restoration Plan, and Guyra has initiated a long-term study to measure how its productive model impacts bird communities and forest degradation in comparison to conventional agricultural in the landscape. Guyra has strengthened its relationship with indigenous communities in San Rafael and has their support in working with BirdLife to explore an Afforestation, Reforestation and Revegetation (ARR) project on 20,000 Ha of land (between indigenous and Guyra-owned). Guyra is implementing a social marketing campaign with an aim of expanding to 400 farmers by 2027.
plant nursery to support ecological restoration, and an environmental education and volunteer programme for Argentinian nationals. AA has also established the Iguazu Birding and Ecotourism Route, an initiative supported by the provincial government, ministry of tourism, Iguazu national park authority and over a dozen local tourism operators in an effort to promote ecotourism in the wider area surrounding the Iguazu Waterfalls. Trillion Trees and BirdLife secured GBP 250k for ecological restoration in Andresito and the wider Misiones landscape where AA is involved.
The BirdLife Africa Secretariat has secured AFR100 projects for Nature Rwanda, covering 2,000 ha. Restoration concept was developed by BirdLife Africa Secretariat in partnership with the Burundi Partner ABN.
Guinean Forests of West Africa (GFWA) strategy launched in August 2023 with the goal that ten priority forest landscapes are efficiently managed and restored by 2032, delivered through four main objectives: safeguard and restore critical biodiversity habitats, support sustainable practices, establish a robust network of partners and stakeholders to drive change, ensure a consistent flow of long-term financing.
- Obô Natural Parks of São Tomé and Príncipe: ongoing projects funded by GEF, EU and the Darwin initiative, and additional funding secured from Foundation Cartier for Nature. BirdLife is also supporting IUCN as an implementing agency in preparation of São Tomé e Príncipe's GEF Child Project under the Congo Critical Forest Biome Integrated Program.
- Mount Bero, Guinea: launch in June 2023 of the Foundation l’Occitane project “Ensuring a sustainable future for Mount Béro Classified Forest” with Guinée Ecologie. Fundraising and alliances being developed for long lasting involvement in the broader landscape (the Pic de Fon-Béro proposed National Park)
- Greater Gola landscape: final year of implementation of the EU-PAPFor project with the RSPB, SCNL, and CSSL, including August workshop to organise the Gola transboundary technical sub-committee.
A concept is in development with Burung Indonesia for the Mbeliling & Gortontalo landscapes in SCENE coalition for “first mile organizations” to seek support for carbon project development to support forest conservation.
We have also sought support for long-term financing for Hutan Harapan (led by PT Reki) which includes from a range of potential partners.
Significant progress has been made in the development of BirdLife’s restoration portfolio, representing 100,000 hectares across 17 landscapes. Four restoration projects have been funded through Trillion Trees:
- Asociación Armonia, Bolivia - 33,000 trees and 20 ha.
Aves Argentinas (AA) helped found the Andresito Municipal Conservation Corridor (OECM), an 8,000-hectare corridor within the _Iguazu y alrededores_ KBA. Within the municipal corridor, AA purchased 173 hectares of land now known as its Puente Verde Reserve. This reserve serves as AA’s base in the Atlantic Forest where they are restoring degraded land, initiating a captive breeding and release centre for priority bird species, managing an organic certified Yerba Mate plantation, providing training to local farmers on its Yerba CAA certification, managing a native
- ProNatura Sur, Mexico - 200,000 trees and 400 ha
- Burung Indonesia - 22,000 trees and 22 ha
- Aves Argentinas - 83,000 trees and 210 ha
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **SYSTEMS**
The Avian Sensitivity Tool for Energy Planning (AVISTEP) continues to receive acclaim and is being used to inform siting decisions in several phase 1 countries (e.g. Vietnam). Development for Kenya, Egypt, Uzbekistan and Laos is on track. Discussions are underway with the European Bank for Reconstruction and Development (EBRD) and the Asian Development Bank (ADB) to use the assessment to underpin a Strategic Environmental and Social Assessment for Uzbekistan. Funding has also been secured with BirdLife Australia to expand AVISTEP to Australia and proposals have been submitted to ADB for expansion to the Philippines, Indonesia, Cambodia and Timor-Leste, and to Rio Tinto for South Africa.
A Memorandum of Understanding has been signed with Iberdrola to further advance the nature-safe renewable energy agenda, with a focus on policy and increasing best practice.
Submission and provisional acceptance of a £0.75 million proposal has been granted to the UK Global Centre on Biodiversity for Climate (GCBC) to generate knowledge on the impacts on livelihoods (via ecosystem services) of climate change in KBAs in Ecuador, and identify management or protection options, in partnership with Durham University, UNEP-WCMC and Fundación Jocotoco.
Progress has been made with development of an Argentina grassland carbon project. A grassland carbon feasibility study was completed in South Africa, however further work is needed to establish if it can be a financially viable project. Initial scoping has been done with Aves Uruguay.
BirdLife Council agreed a nature-based carbon offsetting policy position and principles for engagement in projects following a joint effort of the Conservation and Policy Departments. Developing a robust position and guidance will increase our ability to engage in carbon offsetting projects with a best practice approach. A webinar was held in October to promote the new position across the Partnership.
As reported under Species & Pacific, the initiation of the KIWA - INSPIRE project represents a major Nature-based Solutions project that will deliver both species and climate resilience benefits.
BirdLife Europe and Central Asia and European BirdLife Partners lead extensive campaigning and advocacy work targeted at new EU legislation on renewable energy, emission reduction and climate target. We focused on containing the harm done by bioenergy subsidies and improving safeguards for the development of wind and solar energy. With representation on the board of the Renewable Grid Initiative and a lead role on the Offshore Coalition for Energy and Nature, we continued to break new ground in terms of cooperation with electricity grid operators and the offshore wind industry, promoting good practice, progressive policies and the use of smart planning and design tools.
BirdLife Europe and Central Asia has been working hard to influence the European Commission's approval process of the Common Agriculture Policy national strategic plans with a view to maximise positive spending and minimising harmful spending. We have supported most partners to challenge what
has been proposed and, in most countries, have achieved some tangible improvements or damage mitigation. A comprehensive assessment of the new plans was launched in December. In addition, we have been reviewing our overall agriculture strategy and have been campaigning for new EU legislation on pesticides and sustainable food systems.
## **SOCIETY**
BirdLife remains at the heart of discussions to implement the Global Biodiversity Framework (GBF) and is establishing itself as a driving force of increased synergies between the GBF and other relevant biodiversity Multilateral Environmental Agreements (MEAs). Guidance for Partners on National Biodiversity Strategies and Action Plans (NBSAPs) is being prepared. BirdLife is engaged in various international collaborations to track and support GBF implementation.
In 2023, BirdLife engaged in various international collaborations to track/support GBF implementation in 2023: Nature Action Tracker, NBSAP Forum, NBSAP accelerator. Exploring opportunities to develop a CBD workplan for species together with key governments and stakeholders. Reinvigoration of Friends of Species Working Group and engagement in Human Rights and Biodiversity World Group. Scoping out opportunities with Partners on increasing effective marine protected area management in their Exclusive Economic Zones (EEZ), in line with Target 1 and 3 of the GBF. Focused advocacy on integration of KBAs into NBSAPs, through guidance, case studies and programmes. Policy capacity on GBF implementation and NBSAPs development and implementation is underway.
We also developed guidance reducing songbird trade including providing recommendations for CITES (the Convention for the International Trade in Endangered Species).
2023 saw further BirdLife participation in the Ramsar Scientific and Technical Review Panel (STRP) to deliver work on Other effective area-based conservation measures (OECMs), KBAs and site gaps analysis and alignment with the GBF; participation in SP5 Working Group to support the development of the 5th Strategic Plan in line with these priorities as well as enhanced implementation of the Convention; delivery of NBSAP guidance for Ramsar Parties; support to Parties to enhance policy capacity on mainstreaming and implementing wetland conservation and wise use etc.
2023 saw a strong focus on preparations for Convention on Migratory Species (CMS) COP14 in February 2024. Coordinated BirdLife positions were prepared for distribution and advocacy as appropriate. Additional highlights include the successful Central Asia Flyway meetings laying groundwork for adoption of Central Asia Flyway Initiative at COP14, Raptors MoU MOS commitment to protect and manage over 7500 internationally important sites for migratory raptors (policy/science), review of avian wild meat was also undertaken in preparation for CMS, and push for establishment of stronger mandate on seabirds following marine flyways launch.
Continued engagement in the High Seas Alliance with briefings prepared for Partners on High Seas Treaty ratification. BirdLife
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**BirdLife International Trustees’ Report and Financial Statements 2023**
contributed to the planning stage of a Tasman Sea high seas Marine Protected Area proposal led by the BirdLife’s Pacific Marine Coordinator (to be taken forward post-ratification).
2023 saw a significant BirdLife presence at UNFCCC SB58 and COP28 where BirdLife continued to advocate for putting nature at the heart of climate actions. This involved the curation and hosting of a wide range of events across biodiversity-climateenergy nexus and with a range of stakeholders and BirdLife Partners. Continued coordination of Partnership Climate Group and advocacy for the UNFCCC. Policy briefings and positions were prepared across various topics, encompassing a wide range of policy areas, including on the impact of climate change on marine and coastal ecosystems, the effects of bottom trawling, the challenge of marine plastic pollution, and achievement towards 30x30 in the marine environment. Additionally, BirdLife facilitated the development of positions related to deep-sea mining, carbon offsetting, and facilitating a nature-positive energy transition.
World Coastal Forum launched, with BirdLife as co-facilitator, to synergistically implement coastal ecosystem relevant commitments of CMS, Ramsar, CBD & IUCN.
A BirdLife position and advocacy strategy for integrating KBAs into National Biodiversity Strategy & Action plans (NBSAPs) were developed and adopted by KBA Committee Policy Working Group for the Partnership. 2023 also saw the publication of KBA NBSAP guidance through the KBA Partnership spearheaded by BLI policy, to be supplemented by targeted country advocacy and policy and private sector case studies.
BirdLife through Heidelberg Materials has established solid connections with the sector associations CEMBUREAU (EU Cement Association), UEPG (EU Aggregate Association) and Eurogypsum. These associations along with Heidelberg have been advocating in support of the EU Nature Restoration Law. Advocacy has come in the form of joint statements, and independent letters to both Parliament and the Councils
The 2023 Spring Alive Season was completed successfully, with good outcomes reported from both European and African Partners.
Following years of coordinated efforts and relentless promotion, the members of the Environment Committee of the European Parliament voted in November 2023 overwhelmingly in favour of the Nature Restoration Law, based largely on BirdLife proposals and which sets out legally binding, quantitative and time bound targets obliging all EU countries to restore nature. While final approval from the EU parliament will be required in 2024 this still represents a hugely significant achievement for the BirdLife Partnership’s efforts over a number of years.
seabirds to coral reef islands, various taxonomic issues and other topics, with numerous others initiated or in development.
The first phase of the work of the IOU Working Group on Avian Classification (WGAC) is nearing completion, and a first draft of the unified global bird checklist will be published in 2024. The bird taxonomy has been updated within the IUCN SIS database in line with the decisions made by the BirdLife Taxonomic Working Group, with v8 of the HBW and BirdLife International Digital Checklist of the Birds of the World updated for release in December.
Significant World Database of KBAs (WDKBA) developments were completed and launched in 2023, particularly in relation to the assessments functionality and fields, and integration of spatial data. Development of automated pipeline to serve data from WDKBA to the Integrated Biodiversity Assessment Tool (IBAT) initiated. 2023 SDG indicator report profiled updated indicator on protected area coverage of KBAs. IBAT updated with latest KBA data twice in 2023. KBA monitoring protocol finalised. KBA monitoring dashboard almost completed.
Avian sensitivity maps developed to inform wind energy expansion in Italy and Poland, Great Indian Bustard sensitivity map updated to inform investment by the International Finance Corporation (IFC). Advised on mitigation and offset strategies at wind and solar facilities & powerlines in Uzbekistan and Azerbaijan. Developed TransMit toolkit, contributed to IUCN guidance and post-construction bird and bat fatality monitoring (PCFM) handbook and Decision Support Tool through Convention on Migratory Species (CMS) Energy Task Force. Contributed to EU REPOWER and Nature Positive initiative, & maintained key partnerships with Iberdrola, CLEANaction, CWW, UNFCCC, RGI, BankWatch, Power Africa, IFIs and IUCN.
Good progress has been made to identify KBAs in the seven project countries involved in project implementation of the project “Key Biodiversity Areas – establishing a blueprint for 30x30” funded by the Bezos Earth Fund. Data for c.400 sites are already in the WDKBA and project coordinators need to check and propose these sites. Data on another 250 sites have been provided on KBA proposal forms and will be uploaded to the WDKBA.
Year on year growth of IBAT remains strong at 50%+, resulting in greater KBA data investment, and informing better business decisions.
A global assessment of marine plastic exposure risk for oceanic birds was successfully published in Nature Communications identifying identify high exposure risk areas in the Mediterranean and Black seas, and the northeast Pacific, northwest Pacific, South Atlantic and southwest Indian oceans.
## **SCIENCE**
## **PARTNERSHIP**
Papers on forest integrity in KBAs and infrastructure in KBAs have been published in Biological Conservation, on global bird trade submitted to Conservation Biology, and on future impacts of agriculture being prepared. Other papers published focused on KBA identification, KBAs and Indigenous Peoples Lands, knowledge gaps and Red List assessments, spatial consistency in site use, overlap of petrels and plastics, and the importance of
A new Function Plan was developed through consultation with staff and Partners to identify priorities over the next five years clustered according to four main themes: organisational development and leadership; network development;
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**BirdLife International Trustees’ Report and Financial Statements 2023**
communities, livelihoods and behaviour; and impact and learning.
Consultation with key Partner and Secretariat staff on finalising learning strategy completed. Initial priority learning topics identified, draft strategy agreed, and new Partnership Learning Officer recruited to advance this.
Pilots have been undertaken and lessons learned in integrating social safeguards into flagship BirdLife granting mechanisms (Conserva Aves, Forest Landscape Accelerator), large-scale project proposals (GEF-CI GFIP), and capacity development activities (KIWA INSPIRE).
Reviews were made to determine best practices and needs of Partners in relation to engaging Indigenous Peoples. 10 Partners in the Americas, Asia and the Pacific regions, as well as global and regional Secretariats, contributed to the review, and a suite of valuable recommendations were made in relation to integrating indigenous and local knowledge, building global profile of local conservation efforts, and securing funding.
A new Sigrid Rausing Trust grant was secured to build capacity for landscape-scale conservation in the Balkans, Caucasus, Eastern Europe and Central Asia
A high level of collaborative engagement was achieved across the BirdLife Europe and Central Asia region to promote and support the NACES MPA in the North Atlantic, demonstrating the power of the partnership.
## **The proposed top organisational priorities for 2024 are:**
## **SPECIES**
By December 2024, the building blocks for improved migratory bird conservation will be in place to a) extend the existing (and what will be seen as increasingly successful) Regional Flyway Initiatives which drive significant investment in site-based conservation in East Asia-Australasia, the Americas, Central Asia and Africa-Eurasia and b) inspire greater support for the six new ocean flyways c) reduce key threats to migratory species for example through effective engagement at the UN Convention on Migratory Species and d) grow BirdLife’s profile and ownership of this agenda.
## **SITES**
By December 2024, there will have been significant progress with securing sustainable financing for key forest landscapes and the IBAs within them, including the Atlantic Forest in South America, Lomphat in Cambodia and Tsitongambarika in Madagascar, and development of sustainable financing will be underway in at least 5 further landscapes; while conservation programmes addressing site-scale conservation such as Conserva Aves, INSPIRE and Guinean Forests of West Africa will be on track or ahead of schedule.
## **SYSTEMS**
By December 2024, there will have been significant growth in use of AVISTEP and the Integrated Biodiversity Assessment Tool.
## **SOCIETY**
Nine Partners have been supported through the Forest accelerator programme with seed grants and technical support during 2022/2023.
## **Operational – Building a Better BirdLife**
2023 saw a significant change to the leadership of BirdLife with the departure of Patricia Zurita in June 2023, and the appointment of Martin Harper, first as interim, and the as BirdLife’s new permanent CEO in November 2023.
By December 2024, the Partnership will have inspired voters to use their voice for nature in the EU Parliamentary elections and to have successfully championed and influenced implementation of the Global Biodiversity Framework.
## **SCIENCE**
By December 2024, there will have been significant progress to redevelop the BirdLife Data Zone1 so it is a dynamic, visually engaging and cutting-edge knowledge hub presenting enhanced and updated information on species, sites, flyways, conservation case studies, tools and BirdLife’s policy positions.
## **PARTNERSHIP**
## **2024 Work Plan**
## **Highlights from 2024 work plan**
## **Organisational Priorities:**
The scope of BirdLife’s operations is vast, but the Global Implementation Plan has sought to offer priorities under each conservation programme and function. In addition, headline priorities for the Secretariat have been identified (clustered according to strategy pillar and foundation) to provide focus of effort and organisational momentum. The intention is that these will galvanise the leadership and align the organisation around the most important themes for the year.
By December 2024, the Strengthening and Network Development Plan will have been agreed and begun to be implemented to build/expand technical and operational capacity of Partners with full buy-in from supporting Partners.
## **BUILDING A BETTER BIRDLIFE**
By December 2024, we will be on track to meeting five-year Business Plan targets for unrestricted funding, financial reserves and overheads supported by well-functioning systems, processes, a highly engaged staff and the Partner-first philosophy will be activated supported by a learning and innovation strategy and a coherent, understood value proposition for the Secretariat.
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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 various private donors, foundations including the Aage. V. Jensen Foundation, the Packard Foundation, Arcadia Foundation and The Bezos Earth Fund, the Luc Hoffmann Flyways Fund, 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 48 to 50) is critical to the stability that allows the Secretariat to service the Partnership.
The Secretariat’s income has decreased during 2023 by 11% with total income of £35.8 million compared to £40.2 million in 2022. 2022 did see a spike in restricted income when compared to previous years due to a small number of large projects, the decrease in income during 2023 brings it back in line with the annual growth seen previously.
The global threats to wildlife are immense and increasing. Many organisations like BirdLife are finding it difficult to ensure their funding keeps pace with the scale of this challenge.
The Secretariat’s total expenditure also decreased to £29.8 million in 2023 compared to £32.2 million in 2022. This enabled the organisation to deliver the many conservation results (see the 2023 Highlights section).
The Secretariat’s unrestricted net income before transfers showed a surplus of £564,592, of this the Trustees chose to designate £156,563 for the new CEO fund. This compares to a surplus of £267,774 in 2022. The organisation is committed to creating surpluses in order to keep the unrestricted reserves in line with policy.
The financial outlook for the next few years continues to look challenging. The ongoing conflict in Ukraine not only redirected donor focus and funds toward humanitarian relief efforts but also highlighted the interconnectedness of environmental issues and geopolitical instability. The impact of the spike in inflation in 2022 and the expected fall in global economic growth continues to strain global economies, reducing disposable incomes and, consequently, charitable donations. Global inflation however is expected to decline and with supply chain pressure easing there are reasons to be optimistic. However, as always BirdLife is reviewing the potential future impact of all these factors on future forecasts. Management will develop plans to mitigate the possible impact and keep the organisation resilient to deliver its conservation goals.
The Secretariat is dependent upon voluntary income to cover a significant proportion of the operational costs of the organisation as well as build operating reserves; however, this income has historically not been sufficient to cover both these priorities.
Since 2021, a significant investment has been made to increase the capacity of the fundraising team and looking forward it is expected that, combined with the other measures the organisation has taken and is taking, will continue to strengthen the reserves base of BirdLife as well as the long-term funding commitment projects and Partners require.
Securing and maintaining unrestricted income remains a key priority and was a key focus area in 2023. See the Fundraising section for additional details.
A statement of financial activities is set out on page 25.
## **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 reserves policy includes a target of holding unrestricted reserves of £2 million to £6 million. BirdLife met the lower target in 2021 and has continued to build reserves in 2022 and 2023. These targets have been set with the intention to grow reserves steadily while at the same time maintaining key operations supporting the Partnership. The charity is committed to adding to reserves each year to increase the financial resilience of BirdLife.
At the end of 2023 total reserves were £33.1 million (2022: £26.8 million). Of this £26.0 million is restricted funds and not available for general purposes (2022: £20.5 million), and £3.9 million is endowment funds (2022: £3.6 million). The remaining funds of £3.2 million (2022: £2.6 million) represent the unrestricted reserves of the charity. The Trustees have chosen to designate £156,563 of unrestricted funds for the new CEO fund in 2023. Free reserves amount to £2.0 million (2022: £1.3 million). £889,558 of unrestricted reserves have been absorbed by costs capitalised in connection with the systems development and website.
The Trustees recognise that whilst the reserves are above the minimum target set by them in the policy, they remain on the low side and therefore plan to continue to build reserves over the next few years.
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**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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 2025 and a consideration of key risks that could negatively affect the charity.
2023 has been another good year with the unrestricted reserves remaining in the agreed range. 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 and its potential impact on the various sources of income and planned expenditure, with associated mitigation plans.
The Trustees are monitoring the current financial position of the organisation very closely while reserves are just within policy levels, and in light of the current economic climate. For the period of review to 31 December 2025, 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 maintain reserves within policy levels.
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 and Risk 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 risks on the following pages as being among the most significant.
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 continue to 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.
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.
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**BirdLife International Trustees’ Report and Financial Statements 2023**
_Risk_
## _Mitigation_
## _**Operational risks**_
BirdLife is increasingly engaging in carbon trading projects. The global carbon trading space is rapidly developing. Public and investor trust in carbon assets might deteriorate, plus the structures and contracts for such projects can also be complex, and our understanding of our obligations and liabilities might not be sufficiently good.
Scientific data (e.g. in WDKBA) becoming poor quality and out of date
Lost or compromised data, websites and IT systems or equipment, as a result of cyberattacks, or lost or stolen hardware.
BirdLife might enter into relationships with third parties who have a poor reputation, or who carry out actions that do not conform to BirdLife's mission and values, resulting in adverse publicity and loss of public trust. It is also possible that these third parties are restricted in some way (e.g. SDN list, asset freezes). These third parties could be donors, corporate partners or subscribers to data services.
Fraud: payments might be made to criminals or unauthorised personnel, instead of authorised recipients
We will seek professional advice where relevant, to ensure that we have as full a knowledge as possible of all the factors involved in taking on such a project. We will also seek contract terms that limit our liability as far as possible. This is a new area of engagement for us and will be reviewed regularly and thoroughly.
BirdLife will support Partners to update their IBA/KBA inventories, monitor these sites, and contribute to global Red List assessments. Red List assessments continue to be published annually, with the aim to reassess all species every 4-5 years. World Database of KBAs was launched in June 2022 and continues to be developed, including integrating IBA fields and functionality to streamline and facilitate site identification and update process for Partners. KBA monitoring protocol finalised and functionality to support its application being implemented in database. KBA National Coordination Groups now established in 19 countries, forming in 10 and interest expressed in another 23. Fundraising for KBA identification is underway.
We will implement all appropriate security measures, including two-factor authentication, data encryption and the latest security releases and bug patches. Staff undergo mandatory training on BirdLife’s IT policies, and there is regular phish penetration testing (with additional training for any staff who fail the test). We have also introduced a process to ensure redundant websites are retired, and that new websites are developed and launched, in good order. To demonstrate its commitment to cybersecurity, BirdLife is working on gaining Cyber Essentials certification.
BirdLife has introduced several policies to address this risk, including a donor due diligence process using a tool that enables us to check global sanctions and associated entities, enforcement actions, PEPs, state-owned enterprises, adverse media and more. Parties to contracts with BirdLife Secretariat are also subject to a due diligence check before contract signature.
In 2023 we carried out a detailed review into our fraud risk and analysed the effectiveness of our current controls. As a result, we are confident that we have appropriate safeguards in place to mitigate this.
## _**Financial risks**_
Access to funding: there might be a reduction in the sources of funding we are able to access. In addition, our funding model might prove to be suboptimal to deliver our objectives, particularly in relation to the mix of restricted versus unrestricted income.
BirdLife has transactions in foreign currencies in the UK entity as well as its overseas operations. This gives rise to various foreign exchange exposures, on period end translation of non-functional currency balances, on transactions in foreign currencies, and on consolidation of entity accounts into GBP.
BirdLife intends to continue advocating for nature-based funding, rather than location- or species-specific funding. BirdLife will also continue to embrace innovative sources of funding (e.g. business sustainability), rather than relying purely on philanthropic donors. In addition, there is the option to consolidate fundraising efforts into bigger nature-based projects, so that larger grants can be applied for. In addition, BirdLife has implemented tight budgetary and forecasting controls to ensure costs are managed in line with the reserves policy.
We have implemented a number of controls. In particular, a foreign exchange exposure hedging strategy for the year ahead will be developed at the time of preparing the Budget based on expected future cash flows from secured income only. This will be reviewed and amended on a quarterly basis as additional income is secured. This will be approved by the Global Council on advice from the Finance and Risk Committee at the same time as the Budget.
17
**BirdLife International Trustees’ Report and Financial Statements 2023**
## _Risk_
## _Mitigation_
## _**Compliance with laws and regulations**_
Violation by BirdLife Secretariat, or by Partners and sub-grantees, of applicable laws and regulations or common ethical values. Violation by Partners and sub-grantees of applicable laws and regulations, or terms of Operational Procedures or the Partnership Agreement.
BirdLife’s Partner policies and official positions are clear in our Operational Procedures and are communicated to Partners and sub-grantees. We have an objective mechanism for removing Partners who do not meet the expected standards of behaviour. All project funding agreements contain obligations in relation to ethical conduct, and we intend to look at implementing mechanisms for monitoring compliance with this on a periodic basis. We will introduce additional checks in the Partner Quality Assurance System to assess vulnerabilities.
BirdLife’s internal policies have been reviewed and some new policies are in development. Extant policies are being supported by training for all staff. A compliance check is also in progress on a rolling basis for each regional office.
## _**Governance**_
Partners may struggle to perform to the level desired as a member of BirdLife International. There could also be difficulties if a Partner’s departure from the Partnership is contentious.
Partner reviews every four years (via the QAS) help to identify organisations with significant weaknesses, so that these become the focus of Secretariat support. The roll-out of our communications platform Hatch across the Partnership will facilitate mobilising and directing capacity development support in a targeted manner.
With regard to exiting Partners, the process (in the Articles of Association and Operational Procedures) for removal is transparent and objective, including full consultation with affected Partners, and the availability of a complaints procedure that may be used by any person. Consideration will be given to "optics" of any decision.
Working as part of consortia (IBAT, CCI, KBA Partnership, Red List authority) could cause difficulties with competition between organisations, dilution of BirdLife brand/identity, governance problems, lack of clarity over liability for consortium's activities, and a lack of clarity over BirdLife's role as service provider to some consortia.
BirdLife might fail to deliver on the purposes for which it was set up (its "charitable objectives", which are "to conserve all wild bird species and their habitats throughout the world") or might fail to work for the public benefit.
BirdLife is party to the consortia governance mechanisms, which provide protection for BirdLife's involvement and IPR. As regards the KBA Partnership, we host/employ positions integral to those consortia. If/when we leave the consortia, we have rights over our data, other IPR and software. We also have a director-level position on the CCI services company. In addition, we have the ability to opt out of certain activities. We continue to put considerable effort into mitigating any specific risks as they arise. IBAT income for 2021 was over $1.8 million and has a growing user base. BirdLife also secured $5 million from the Bezos fund for KBA Partnership work, which puts us in a strong position. We are also taking an active role in procuring changes to the IBAT Alliance agreement, to protect BirdLife as well as the other partners. We are working closely with other Red List Partners (and are well aligned with them) to ensure proposed revisions to the Red List Partnership agreement and governance structures are not detrimental to our interests.
All projects are reviewed and signed off in accordance with our charitable objectives. All staff, but particularly Global Leadership Team, are made aware of what BirdLife's charitable objectives are and our obligations as a UK registered charity.
18
**BirdLife International Trustees’ Report and Financial Statements 2023**
## **Fixed assets and investments**
The movements in tangible and intangible fixed assets during the year are set out in notes 10 and 11 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 12 to the financial statements.
## **Summary of investment policy**
The Trustees of BirdLife International have delegated investment decisions to the Finance and Risk Committee.
The Finance and Risk 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 for the UK investments 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. The Japanese investment management is delegated to CP Global Limited.
_Investment objectives_
- ➢ BirdLife seeks to produce the best financial return within an acceptable level of risk.
- ➢ 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.
- ➢ 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.
- ➢ 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 and Risk 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.
Investments are also held by the Japanese entity Ippan Shadan Houjin BirdLife International Tokyo to support our science work, the value in 2023 is £3.1m (2022 £1.2m). The ethical investment policy is also applied to this portfolio.
As shown in note 12 the value of the combined portfolio has increased from £5.2m in 2022 to £7.3m in 2023.
## **Subsidiary holding**
The Charity has one wholly owned subsidiary, BirdLife LWS Limited, formally known as BirdLife Limited (to December 2023). This has remained dormant since 2001, as disclosed in note 24.
## **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.
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.
## **Section 172 (1) Statement**
The Trustees, who are directors for the purposes of the Companies Act, confirm that in accordance with Section 172 (1) of the Companies Act, they act in a way they consider most likely to achieve the purposes of the company. In making this assessment the Trustees consider the relevant actions of the board. Engagement with all stakeholders is described throughout this annual report.
## **The likely consequences of any decision in the long term**
BirdLife’s long-term sustainability is considered by the Trustees as set out in the funds position and reserves policy and going concern sections on pages 15-16. The Finance and Risk Committee and the Global Leadership Team review management information, budgets, forecasts, cash flow projections and progress against budget on a regular basis.
19
**BirdLife International Trustees’ Report and Financial Statements 2023**
## **The interests of the company’s employees**
BirdLife’s employees and volunteers make the charity the special place it is today. Their experiences help inform BirdLife’s work and people policies. BirdLife promotes flexible working practices to show our commitment to a healthy work-life balance and receives feedback on employee wellbeing through regular surveys and staff appraisals. Council receives regular workforce updates in respect to all of the above.
## **The impact of the company’s operations on the community and environment**
BirdLife’s family of Partners connecting national communities around the globe, its ground breaking. Our highly cited science and proven nearly century-old track record of saving species from extinction and sites from destruction is increasingly recognised for its value and effectiveness. 2023 was another year of significant achievement, highlights are outlined in the strategic report from page 10 and throughout this Trustees’ report.
## **The desirability of the company maintaining a reputation for high standards of business conduct**
BirdLife follows a rigorous risk management process to manage regulatory and legal risk and is committed to complying with all applicable laws and regulations relating to fraud, bribery and corruption. Risk management is also discussed in detail in this report, from page 16.
Year End 31 December 2023
|Year End 31 December 2023||
|---|---|
|UK Energyuse(kWh)|129051.067 kWh|
|Associated greenhouse gas
emissions
(Tonnes
CO2
equiv.(TC02e))|24.486 tCO2e|
|Intensity ratio emissions per
FTE(TCO2e/FTE)|0.189|
Associated greenhouse gas emissions have been calculated using the greenhouse gas emissions protocol method.
## **Fundraising**
In 2023 we delivered a new fundraising strategy which focusses on diversifying our income by: growing unrestricted income and improving overhead rates on restricted grants, increasing our small but active supporter base, and developing new relationships with philanthropists in the US and Asia. This is supported by an emerging global approach to fundraising led by the Chief Development. Over the course of the strategy, we will: develop new flagship campaigns to deliver more flexible funding for our work; implement global processes and ways of working to support the improvement of overhead rates; grow the number of active supporters though digital fundraising; and improve our story telling to engage supporters such as our new ‘We are BirdLife’ case for support.
## **The need to act fairly between members of the company**
The Trustees understand the Charity Commission requirements and understand the need to avoid and manage potential conflicts of interest.
## **The need to foster the company’s business relationships with suppliers, customers and others (including engagement)**
BirdLife’s network of partnership organisations is key to its work worldwide. BirdLife is driven by its belief that local people, working for nature in their own places but connected nationally and internationally through the 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 Global Leadership Team have overseen relationships with our key suppliers to ensure a positive and effective relationship is fostered through our procurement process.
## **Energy Usage**
|Year End 31 December 2022||
|---|---|
|UK Energyuse(kWh)|128950.089 kWh|
|Associated greenhouse gas
emissions
(Tonnes
CO2
equiv.(TC02e))|23.967 tCO2e|
|Intensity ratio emissions per
FTE(TCO2e/FTE)|0.188|
We would like to thank all our supporters whose generosity has helped drive forward BirdLife’s work over the past year. It’s only with your continued support that we’ll be able to protect the world we share.
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. BirdLife is registered with the Fundraising Regulator, and no complaints were received in relation to BirdLife’s fundraising activities during 2023.
## **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.
20
BirdLlfe International Trustee5' Report and Financial Ststements 2023
Acknowledgements
The btta(É of the SEretariat are very highl}F valued, as are 811 our
Supporters. It is through them ihat M'e can ensure that time and
money are WLII spent towards achieving the lonser.term
c(>nseri'ation Soals.
The Trustees w'ould like to take this opportunity h) thank
everyfrone who has shown their dedication. commitment and
SUPPLirl to BirdLife.
ThL. Trustee5' Annual Repori and StratebTiC I{crI IheTein has
been approved by the Board of Trustees on 6th September 2024
and sisned on their behalf by..
Martin Birch
TTeasurer
21
**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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 2023 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 2023 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.
## **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.
## **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.
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.
22
**BirdLife International Trustees’ Report and Financial Statements 2023**
## **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.
Companies Act 2006 and the Charities Act 2011, together 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
23
BlrdLlfe International Trustees. Report and Financial Statements 2023
Use of our report
Thts report 55 made solely to the charitable company's
members, as a bod}r in accordan with Chapter 3 of Part
16 of the Companies Act 2(X16. Our audit work has been
undertaken so that we misht state to ihe charitable
company's members those matters we are required to State
to them in an auditor'.% rep)rt and for nii other purpose. To
the fullest extent permitted by law, we do not accept or
assume respc>nsibility to anyone other than the charitable
company and the charitablecompany's members as a body,
Eor our audit work, for this rewrt, OT (or the opinions we
have formed.
Nicola May
Senior Statutory Auditor
For and on behalf OE
Crowe U.K. LLP
Statutory Auditor
London, UK
IS Sep¥ QSYL
24
## **BirdLife International Trustees’ Report and Financial Statements 2023**
Consolidated Statement of Financial Activities (incorporating income and expenditure account) For the year ended 31 December 2023
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**funds**|**funds**|**Funds**|**2023**|**2022**|
||_Notes_|**£**|**£**|**£**|**£**|**£**|
|**Income and endowments from:**|||||||
|_Donations and legacies_|||||||
|Partner membership contributions|27|887,735|111,380|-|999,115|862,145|
|Subscriptions||112,474|39,703|-|152,177|264,142|
|Other donations and legacies||1,478,017|1,560,021|-|3,038,038|3,152,762|
|_Other trading activities_|||||||
|Event income||4,283|743,783|-|748,066|2,599,231|
|Trading activities||13,219|22,817|-|36,036|7,303|
|Income from investments|4|403,454|659|51,500|455,613|94,440|
|_Income from charitable activities_|||||||
|Partner organisations|27|317,123|1,686,274|-|2,003,397|1,915,386|
|Governmental institutions||339,757|4,217,074|-|4,556,831|4,897,726|
|Trusts and foundations||485,717|17,479,900|-|17,965,617|22,337,326|
|Corporations||25,449|5,844,477|-|5,869,926|4,067,852|
|Other income||766|12,593|-|13,359|66,035|
|||**________**|**________**|**________**|**________**|**________**|
|**Total income**|28|4,067,994|31,718,681|51,500|35,838,175|40,264,348|
|||**________**|**________**|**________**|**________**|**________**|
|**Expenditure on:**|||||||
|Raising funds|5|1,572,510|60,357|30,502|1,663,369|1,911,900|
|Charitable activities|5||||||
|Species||341,167|5,629,751|-|5,970,918|7,266,758|
|Sites||573,851|7,418,058|-|7,991,909|7,537,246|
|Systems||338,422|4,100,897|-|4,439,319|4,078,670|
|Society||276,574|2,854,687|-|3,131,261|3,281,828|
|Partnership||174,533|1,471,130|-|1,645,663|2,633,134|
|Science||226,345|4,768,127|-|4,994,472|5,496,441|
|||________|________|________|________|________|
|**Total Expenditure**|5|3,503,402|26,303,007|30,502|29,836,911|32,205,977|
|Net gain/(loss) on investments|16|-|-|315,711|315,711|(292,015)|
|||**________**|**________**|**________**|**________**|**________**|
|**Net income / (expenditure) before**||564,592|5,415,674|336,709|6,316,975|7,766,356|
|**transfers**|||||||
|Transfers between funds|16|-|-|-|-|-|
|||**________**|**________**|**________**|**________**|**________**|
|**Net movement in funds**||564,592|5,415,674|336,709|6,316,975|7,766,356|
|**Total funds brought forward**|16|2,616,686|20,570,229|3,603,580|26,790,495|19,024,139|
|||**________**|**________**|**________**|**________**|**________**|
|**Total funds carried forward**||3,181,278|25,985,903|3,940,289|33,107,470|26,790,495|
|||**________**|**________**|**________**|**________**|**________**|
The income and expenditure account includes only the unrestricted and restricted funds.
25
BirdLife Intemational Trustses, Report and Flnancial Statoments 2023
Balance Sheets
As at 31 December 2023
Company registration number: 298.5746
Group
2023
Company
2023
2022
2022
Notes
Fixed assets
Tangiblo assets
Intangible assets
Inve.gtments
io
511,856
702.982
7,378,198
495,124
804.377
5,215,273
511,856
702,982
7,378,2
49.4,124
804,377
5,215,27.5
12
8,593.036
6,514,774
8.593,038
6,.514,776
Current assets
Debtors
13
6,556,695
21.691,101
6.166,,550
18,700,405
6,5D6,878
21,690,916
6.166.7.15
18,700,218
Cash at bank and in hand
28.247,796
24,866,955
28.247,794
24.866,953
Creditors: AmountA falling due Myithin one
year
14
(3,733,362)
{4,591,234)
13,7,73,362)
{4,591,234)
Nel current assets
24,514,434
20,275,722
24,?14,432
20,275,719
Nel assets
33,107,470
26,790,495
33,107,470
26,790,495
Funds
Income Funds
Restricted funds
Unrestricted funds
17
25,985,3
3,181,278
20,570,229
2,616,686
25,985,903
3,181,278
20,.570,229
2,616,686
29,167,181
23,186,915
29,167,181
23,186,915
Endowment funds
Perm4inent endciwTnenlb
16
3,940,289
3,fA)3.i80
3.940,289
3.603.580
3,603.580
3,940,289
3,603.580
3.7.107,470
26,790,495
3.3,107,470
26.790,495
The surpluslldeficit) for tlie financial year dealt ith in the financial statements of the parent charitable company wa5
£.sfyg,592 {2022.. £267,774).
Thc fiiiancial statement5 on pages 2.4 to 53 WLre approved by the Trust% on 6th SeptLJmber 2024 and werL signed on iheir
bLihalf by..
Martin Birch
TrL'asurer
ThLJ accompaiiying notes form an integral part c)f theso financial stalLments.
26
**BirdLife International Trustees’ Report and Financial Statements 2023** Consolidated Cash Flow Statement
For the year ended 31 December 2023
|Notes
**Net cash provided by operating activities**
21
**Cash flows from investing activities**
Purchase of tangible fixed assets
10
Purchase of investments
12
Proceeds of realisation of investments
12
Net cash movement on investments
12
**Net cash used by investing activities**
**(Decrease)/ Increase in cash**
22
**Cash and cash equivalents at the beginning of the reporting period**
22
**Cash and cash equivalents at the end of the reporting period**
22
**_**|**2023**
**£**
4,916,029
**__________**
(97,470)
(2,270,029)
527,632
(85,465)
**__________**
(1,925,332)
**__________**
2,990,697
**__________**
18,700,405
**__________**
21,691,101
**_________**|**2022**
**£**
8,501,652
**__________**
(197,117)
(2,013,239)
1,454,666
(45,517)
**__________**
(801,207)
**__________**
7,700,445
|
|---|---|---|
|||**__________**
10,999,960
**__________**
18,700,405
**__________**|
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.
27
**BirdLife International Trustees’ Report and Financial Statements 2023**
## 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 2025 and a consideration of key risks that could negatively affect the charity.
2023 has been another good year with the unrestricted reserves remaining in the agreed range. 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 and its potential impact on the various sources of income and planned expenditure, with associated mitigation plans.
The Trustees are monitoring the current financial position of the organisation very closely while reserves are just within policy levels, and in light of the current economic climate. For the period of review to 31 December 2025, cash holdings are sufficient to ensure adequate cash flow for the foreseeable future. The finances will continue to be reviewed for the medium- and longterm 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 maintain reserves within, indeed build reserves towards the upper end of, 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 LWS Limited, company number 3387515) and its branches as described in note 25 for the year ended 31 December 2023. 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.
28
**BirdLife International Trustees’ Report and Financial Statements 2023** 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 16. 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:
- Species
- Sites
- Systems
- Society
- Partnership
- Science
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.
29
**BirdLife International Trustees’ Report and Financial Statements 2023** 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 Labour 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 - Buildings 5%
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.
30
**BirdLife International Trustees’ Report and Financial Statements 2023** Notes to the Financial Statements
## **3 Accounting policies (continued)**
## _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.
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.
## _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.
31
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **4 Investment income**
|**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|2023
£
51,500
659
403,454
**__________**
455,613
**__________**
2023
£
42,567
8,934
649
403,463
**__________**
455,613
**__________**|2022
£
73,465
2,563
18,412
**__________**
94,440
|
|||**__________**
2022
£
65,533
7,932
2,563
18,412
**__________**
94,440
**__________**|
The investment portfolio is predominantly held in European, North American, United Kingdom and Socially Responsible investment trusts (see note 12).
## **5 Analysis of total resources expended**
|Expenditure on raising funds
Expenditure on charitable activities
Species
Sites
Systems
Society
Partnership
Science
Total expenditure|Direct
Costs
£
1,397,073
2,516,176
3,582,677
2,332,318
1,360,206
1,110,868
2,086,287
__________
14,385,605
|Grant
Costs
£
-
2,550,972
3,204,400
1,418,886
1,284,452
271,039
2,163,855
__________
10,893,604
|Support Governance
Costs
Costs*
£
£
234,080
32,216
849,004
54,766
1,137,179
67,653
628,516
59,599
443,114
43,489
231,540
32,216
712,114
32,216
__________
__________
4,235,547
322,155
|2023
Total
£
1,663,369
5,970,918
7,991,909
4,439,319
3,131,261
1,645,663
4,994,472
__________
29,836,911
|2022
Total
£
1,911,900
7,266,758
7,537,246
4,078,670
3,281,828
2,633,134
5,496,441
__________
32,205,977
|
|---|---|---|---|---|---|
Pillars are highly diverse, and most projects overlap the different pillar areas.
*Governance costs are allocated evenly to each activity and includes elements of direct and support costs.
**32**
**BirdLife International Trustees’ Report and Financial Statements 2023** Notes to the Financial Statements
## **Analysis of expenditure by cost type**
||Direct|Regional|Global|Governance|Total|Total|
|---|---|---|---|---|---|---|
||Costs|Support|Support|Costs|2023|2022|
||£|£|£|£|£|£|
|Staff costs|8,878,123|589,499|1,346,749|234,710
|11,049,081
|10,559,774|
|Support grants
|10,883,835|9,769|-|-
|10,893,604
|14,154,871|
|Travel & conferences|897,103|71,897|7,285|80,495|1,056,780|1,194,743|
|Professional services|3,373,240|247,736|698,572|4,321|4,323,869|4,489,536|
|Office accommodation|154,966|229,824|399,718|-|784,508|623,280|
|Equipment & supplies|203,862|47,959|22,901|-|274,722|186,973|
|Communications|257,914|52,973|3,396|2,629|316,912|414,679|
|Event costs|52,736|-|-|-|52,736|814,846|
|Audit|49,324|20,462|37,705|-|107,491|89,172|
|Foreign exchange (gain) / loss|419,201|(237,134)|387,282|-|569,349|(630,871)|
|Other costs|108,905|18,823|280,131|-|407,859|308,974|
||**_________**|**_________**|**_________**|**_________**|**_________**|**_________**|
|**Total**
|25,279,209|1,051,808|3,183,739|322,155
|29,836,911|32,205,977|
||**_________**|**_________**|**_________**|**_________**|**_________**|**_________**|
|upport Costs are included in the expenditure reported in the Consolidated Statement of Financial Activities and have been|||||||
|etween the Charitable Expenditure headings on the basis of percentage of direct costs charged|||||to these headings. The cost a||
|ncludes an element of judgement and BirdLife International has had to consider the cost benefit of detailed||||||calculations an|
|eeping. Regional support costs relate to Secretariat office bases|||outside the UK. Global support||costs relate to the UK headq||
|**Net incoming resources**|||||||
|The net incoming resources to funds|is stated after charging:||||||
||||||2023|2022|
||||||£|£|
|Auditors’ remuneration:|||||||
|UK charity audit|||||47,355|45,100|
|Grant funder audits|||||49,324|28,335|
|International offices*|||||20,462|19,586|
|Depreciation of tangible fixed assets|||||178,457|120,998|
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**
*Paid to firms other than Crowe U.K. LLP
## **7 Trustees' remuneration and related party transactions**
The trustees received £Nil remuneration (2022: £Nil) except for the reimbursement of certain travel and subsistence costs to attend Board meetings and committee meetings. The total amount reimbursed was £20,494 to 10 trustees (2022: £12,590).
In total trustees made donations of £31,624 during the year (2022: £18,255).
**33**
**BirdLife International Trustees’ Report and Financial Statements 2023**
## 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
Japan
Middle East
Pacific
The costs for employing staff were:
Wages and salaries
Social security costs
Pension costs (see note 19)|2023
Number
162
27
39
3
**_________**
231
**__________**
2023
Number
34
15
8
141
13
10
10
**__________**
231
**__________**
2023
£
9,408,828
935,262
704,991
**__________**
11,049,081
**__________**|2022
Number
159
23
42
3
**_________**
227
|
|---|---|---|
|||**__________**
2022
Number
39
11
8
140
12
7
10
**__________**
227
|
|||**__________**
2022
£
8,924,172
846,879
788,723
**__________**
10,559,774
**__________**|
**34**
**BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **8 Employee information (continued)**
The number of employees who received aggregate emoluments within the following ranges were:
|£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|2023
Number
10
6
4
2
1
3
-
-
-
1
**__________**
27
**__________**|2022
Number
4
10
1
1
1
3
-
-
-
2
**__________**
22
**__________**|
|---|---|---|
23 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 23 employees amounted to £181,632 (2022: 22 employees £185,477).
Key management personnel as defined by the Trustees are the Chief Executive and the Global Leadership Team. The total cost of key management personnel during the year was £1,584,271 for 14 employees (2022: 15 employees £1,538,439).
Termination payments amounting to £Nil (2022: £Nil) were made during the period.
**35**
**BirdLife International Trustees’ Report and Financial Statements 2023** Notes to the Financial Statements
## **9 Grants and awards**
Grants and awards to the value of £10,893,604 (2022: £14,154,872) 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 £100,000 in either year.
||**2023**|**2022**|
|---|---|---|
||£|£|
|American Bird Conservancy (ABC)*|901,772|1,046,464|
|Asity Madagascar*|641,267|207,551|
|Asociación Civil Armonía (ACA)*|67,785|244,844|
|Asociaciόn Calidris*|89,790|169,363|
|Aves Argentinas (AOP)*|247,476|209,869|
|Aves y Conservación*|109,380|101,878|
|Biosfera 1 – Associação Para a Defesa do Meio Ambiente*|120,808|91,197|
|Bird Protection and Study Society of Serbia (BPSSS)*|36,269|135,487|
|BirdLife Cyprus*|59,765|174,239|
|Birdlife South Africa (BLSA)*|217,168|286,920|
|Birds Canada*|-|2,519|
|Burung Indonesia*|362,402|551,857|
|Conservation Society of Sierra Leone (CSSL)*|865|315,927|
|ECOAN–Asociación Ecosistemas Andinos|50,138|251,253|
|EuroNatur Foundation|262,927|-|
|Fundacion Jocotoco|48,321|143,990|
|Global Initiative for Food Security and Ecosystem Preservation (GIFSEP)|-|109,530|
|Guinée Ecologie*|119,868|5,914|
|Guyra Paraguay (GP)*|170,079|267,092|
|Hellenic Ornithological Society (HOS)*|35,884|140,531|
|International Union for Conservation of Nature|247,117|4,315|
|Instituto de Investigación de Recursos Biológicos Alexander Von Humboldt|42,588|150,827|
|Lega Italiana Protezione Uccelli (LIPU)*|115,011|128,758|
|Missouri Botanic Gardens (MBG)|42,588|143,957|
|National Audubon Society*|1,096,181|2,307,484|
|Nature Conservation Egypt (NCE)*|83,390|113,836|
|Nature Fiji-MareqetiViti*|118,151|4,025|
|Nature Kenya (EANHS)*|103,566|53,899|
|NatureLife Cambodia*|246,151|323,138|
|Naturschutzbund Deutschland e.V (NABU)*|112,949|98,654|
|Nigerian Conservation Foundation (NCF)*|37,626|147,142|
|Polish Society for the Protection of Birds (OTOP)*|133,583|113,811|
|Royal Society for the Conservation of Nature (RSCN)*|4,998|148,161|
|Royal Society for the Protection of Birds (RSPB)*|628,075|739,518|
|SAVE Brasil*|285,032|264,998|
|Sociedad Española de Ornitologia (SEO)*|192,499|62,245|
|Societe d'Ornithologie de Polynesie (SOP "MANU")|132,564|74,879|
|Society for Nature Conservation (SABUKO)*|14,861|717,172|
|Society for the Conservation of Nature in Liberia (SCNL)*|-|316,607|
|UNEP-WCMC|245,700|-|
|Wildlife Conservation Society (WCS)|311,713|479,097|
|WWF- Democratic Republic of Congo|49,140|171,536|
|Other Institutions|2,835,318|2,962,193|
|Other Individuals|272,839|172,195|
||__________|__________|
||10,893,604|14,154,872|
|**A full list of grants and awards is available at BirdLife’s registered office.**|__________|__________|
|_*Grants and Awards paid to BirdLife Partners_|||
**36**
## **BirdLife International Trustees’ Report and Financial Statements 2023** Notes to the Financial Statements
## **10 Tangible fixed assets – group and company**
|**Cost**
At 1 January 2023
Additions
Disposals
At 31 December 2023
**Depreciation**
At 1 January 2023
Disposals
Charge
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|Land
£
283,453
-
-
**__________**
283,453
**__________**
-
-
-
**__________**
-
**__________**
283,453
**__________**
283,453
**__________**|Buildings
Equipment
£
£
136,432
252,736
-
97,470
-
(26,853)
**__________**
**__________**
136,432
323,353
**__________**
**__________**
-
177,497
-
(23,177)
13,643
63,419
**__________**
**__________**
13,643
217,739
**__________**
**__________**
122,789
105,614
**__________**
**__________**
136,432
75,239
**__________**
**__________**|Total
£
672,621
97,470
(26,853)
**__________**
743,238
**__________**
177,497
(23,177)
77,062
**__________**
231,382
**__________**
511,856
|
|---|---|---|---|
||||**__________**
495,124
**__________**|
Cousin Island, is a BirdLife owned, 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. The warbler was reclassified as “Near Threatened” from “Critically Endangered” in the Red List in 2015.
## **11 Intangible fixed assets – group and company**
|**Cost**
At 1 January 2023
Additions
Disposals
At 31 December 2023
**Depreciation**
At 1 January 2023
Disposals
Charge
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|ERP
£
700,472
-
-
**__________**
700,472
**__________**
35,024
-
70,047
**__________**
105,071
**__________**
595,401
**__________**
665,448
**__________**|Website
£
189,086
-
-
**__________**
189,086
**__________**
50,157
-
31,348
**__________**
81,505
**__________**
107,581
**__________**
138,929
**__________**|Total
£
889,558
-
-
**__________**
889,558
**__________**
85,181
-
101,395
**__________**
186,576
**__________**
702,982
**__________**
804,377
**__________**|
|---|---|---|---|
**37**
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **12 Investments**
|**2 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||
|||2023
£
5,215,273
2,270,029
(527,632)
51,500
(30,502)
85,465
314,065
**__________**
7,378,198
2
**__________**
7,378,200
**__________**
4,261,425
3,116,773
**__________**
7,378,198
**__________**|2022
£
4,998,773
2,013,239
(1,454,666)
73,465
(41,695)
45,517
(419,360)
**__________**
5,215,273
2
**__________**
5,215,275
**__________**
3,925,539
1,289,734
**__________**
5,215,273
**__________**|
|Shares in group undertaking
Other investments||Group|Group||Company|Company|
|---|---|---|---|---|---|---|
|||2023
£
-
7,378,198
**__________**
7,378,198
**__________**|2022
£
-
5,215,273
**__________**
5,215,273
**__________**||2023
£
2
7,378,198
**__________**
7,378,200
**__________**|2022
£
2
5,215,273
**__________**
5,215,275
**__________**|
The shares in the group undertaking are the holding in the 100% owned subsidiary BirdLife LWS Limited and are included at cost. Further information is in note 24.
**38**
**BirdLife International Trustees’ Report and Financial Statements 2023** Notes to the Financial Statements
## **12 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|2023||2022||
|---|---|---|---|---|
||£
383,484
60,285
43,766
42,392
529,927
2,365,595
712,290
340,022
313,591
3,731,498
3,116,773
3,116,773
7,378,197|%
72.4
11.4
8.2
8.0
100
63.4
19.1
9.1
8.4
100
100
100|£
352,851
46,065
48,671
24,663
472,250
2,117,605
679,368
431,873
224,443
3,453,289
1,289,734
1,289,734
5,215,273|%
74.7
9.8
10.3
5.2|
|||||100|
|||||61.3
19.7
12.5
6.5|
|||||100|
|||||100|
|||||100|
||||||
## **13 Debtors**
|**3 Debtors**|||||||
|---|---|---|---|---|---|---|
|Amounts owed by group undertaking
Amounts due from funders
Other debtors
Prepayments
Other taxation & social security||Group|||Company||
|||2023
£
-
6,278,075
96,337
153,592
28,691
**__________**
6,556,695
**__________**|2022
£
-
5,912,723
34,260
213,844
5,723
**__________**
6,166,550
**__________**||2023
£
183
6,278,075
96,337
153,592
28,691
**__________**
6,556,878
**__________**|2022
£
183
5,912,725
34,260
213,844
5,723
**__________**
6,166,735
**__________**|
## 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.
**39**
**BirdLife International Trustees’ Report and Financial Statements 2023** Notes to the Financial Statements
## **14 Creditors: amounts falling due within one year – group and company.**
|Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income is analysed as follows:
Balance at 1 January
Amount released to incoming resources
Amount deferred in the year
Balance at 31 December
**15 Financial instruments**
Financial assets measured at amortised cost
Financial liabilities measured at amortised cost
Financial assets at fair value|**_**
|2023
£
1,416,501
159,643
185,996
729,595
1,241,626
**__________**
3,733,362
**__________**
2023
£
970,535
(970,535)
1,241,626
**_________**
1,241,626
**_________**
2023
£
6,278,075
1,416,501
7,378,198|**_**
|2022
£
564,115
135,646
252,099
2,668,839
970,535
**__________**
4,591,234
**__________**
2022
£
750,158
(750,158)
970,535
**_________**
970,535
**_________**
2022
£
5,912,725
564,115
5,216,093|
|---|---|---|---|---|
||**_**||||
**40**
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **16 Capital funds – group and company**
|Balance at
1 January
2023
£
**Permanent** **endowment funds:**
Harapan Fund
3,130,510
Sundry Funds
473,071
**_________**
**Total**
3,603,581
**_________**
Net gains and transfers are represented above by:
Transfer to restricted income funds
Gain on revaluation of investments
Total|Incoming
resources
£
42,566
8,934
**_________**
51,500
**_________**|Gains/(losses)
Balance at
Resources
and
31 December
expended
transfers
2023
£
£
£
(25,865)
262,328
3,409,539
(4,638)
53,383
530,750
**_________**
**_________**
**_________**
(30,503)
315,711
3,940,289
**_________**
**_________**
**_________**
£
-
315,711
**__________**
315,711
**__________**|
|---|---|---|
Net gains and transfers are represented above by:
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.
**41**
**BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **16 Capital funds – group and company (continued)**
## **Total return disclosure for investment of permanent endowments 2023**
||
**Harapan Fund**
Trust for
investment
Unapplied
Total Return
Total
Endowment|
**Harapan Fund**
Trust for
investment
Unapplied
Total Return
Total
Endowment|**Helmut Sick Fund**
Trust for
investment
Unapplied
Total
Return
Total
Endowment|**Sumatra Fund**|
|---|---|---|---|---|
|||||Trust for
investment
Unapplied
Total
Return
Total
Endowment|
||||||
||£
£
£||£
£
£|£
£
£|
||||||
|**At beginning of the reporting period:**|||||
|Gift component of the permanent endowment|2,493,973
-
2,493,973||31,754
-
31,754|173,803
-
173,803|
|
Unapplied total return|-
636,537
636,537||-
161,732
161,732|-
105,782
105,782|
|**Total**|2,493,973
636,537
3,130,510||31,754
161,732
193,486|173,803
105,782
279,585|
||||||
|**Movements in the reporting period:**|||||
|
Exchange gains/losses|(140,662)
-
(140,662)||(741)
-
(741)|-
-
-|
|
Investment return: dividends & interest|-
42,566
42,566||-
3,654
3,654|-
5,280
5,280|
|Investment return: realised & unrealised gains & (losses)|-
262,328
262,328||-
22,574
22,574|-
31,549
31,549|
|
Less: Investment management costs|-
(25,865)
(25,865)||-
(1,897)
(1,897)|-
(2,740)
(2,740)|
|**Total**|(140,662)
279,029
138,367||(741)
24,331
23,590|-
34,089
34,089|
||||||
|Unapplied total return allocated to income|-
140,662
140,662||-
-
-|-
-
-|
|**Net movements in reporting period**|-
140,662
140,662||-
-
-|-
-
-|
||||||
|**At end of the reporting period:**|||||
|
Gift component of the permanent endowment|2,353,311
-
2,353,311||31,013
-
31,013|173,803
-
173,803|
|
Unapplied total return|-
1,056,228
1,056,228||-
186,063
186,063|-
139,871
139,871|
|**Total**|2,353,311
1,056,228
3,409,539||31,013
186,063
217,076|173,803
139,871
313,674|
**42**
**BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **16 Capital funds – group and company (continued)**
## **Total return disclosure for investment of permanent endowments 2022**
||
**Harapan Fund**
Trust for
investment
Unapplied
Total
Return
Total
Endowment|**Helmut Sick Fund**
Trust for
investment
Unapplied
Total Return
Total
Endowment|**Helmut Sick Fund**
Trust for
investment
Unapplied
Total Return
Total
Endowment|**Sumatra Fund**|
|---|---|---|---|---|
|||||Trust for
investment
Unapplied
Total Return
Total
Endowment|
||||||
||£
£
£|£
£
£||£
£
£|
||||||
|**At beginning of the reporting period:**|||||
|Gift component of the permanent endowment|2,250,563
-
2,250,563
|
30,280
-
30,280||187,612
-
187,612|
|
Unapplied total return|-
1,349,430
1,349,430
|
-
171,913
171,913
||-
103,890
103,890|
|**Total**|2,250,563
1,349,430
3,599,993|30,280
171,913
202,193||187,612
103,890
291,502|
|||
|||
|**Movements in the reporting period:**||
|||
|Exchange gains/losses|243,410
-
243,410
|
1,475
-
1,475
||(13,809)
-
(13,809)|
|
Investment return: dividends & interest|-
65,533
65,533
|
-
3,244
3,244
||-
4,688
4,688|
|Investment return: realised & unrealised gains & (losses)|-
(511,383)
(511,383)
|
-
(11,580)
(11,580)
||-
(128)
(128)|
|
Less: Investment management costs|-
(37,181)
(37,181)
|
-
(1,846)
(1,846)
||-
(2,668)
(2,668)|
|**Total**|243,410
(483,031)
(239,621)
-|1,475
(10,182)
(8,707)
-||(13,809)
1,892
(11,917)|
|||
|||
||||||
|Unapplied total return allocated to income|-
(229,862)
(229,862)|-
-
-||-
-
-|
|**Net movements in reporting period**|-
(229,862)
(229,862)|-
-
-||-
-
-|
||||||
|**At end of the reporting period:**|||||
|Gift component of the permanent endowment|2,493,973
-
2,493,973|31,754
-
31,754||173,803
-
173,803|
||||||
|Unapplied total return|-
636,537
636,537|-
161,732
161,732||-
105,782
105,782|
|**Total**|2,493,973
636,537
3,130,510|31,754
161,732
193,486||173,803
105,782
279,585|
**43**
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **17 Restricted income funds – group and company**
The income funds of the charity can be analysed as follows:
|**Global and Multi-Regional Programmes**
Species
Sites
Systems
Society
Partnership
Science
**Africa**
Species
Sites
Systems
Society
Partnership
Science
**Americas**
Species
Sites
Systems
Society
Partnership
Science
**Asia**
Species
Sites
Systems
Society
Partnership
Science
**Europe & Central Asia**
Species
Sites
Systems
Society
Partnership
Science
**Middle East**
Species
Sites
Systems
Society
Partnership
Science
**Pacific**
Species
Sites
Systems
Society
Partnership
Science
**BirdLife total**|Balance at
01-Jan 2023*Incoming resources
£
£
2,246,920
3,250,880
5,284,925
7,364,553
1,870,689
3,122,474
410,042
761,148
497,672
843,885
1,107,857
2,811,178|
Expenditure,
gains/(losses) and
transfers
Balance at 31-Dec
2023
£
£
(2,178,163)
3,319,637
(3,949,372)
8,700,106
(2,446,500)
2,546,663
(839,507)
331,683
(779,630)
561,927
(2,298,019)
1,621,016|
|---|---|---|
||11,418,105
18,154,118|
(12,491,191)
17,081,032|
||556,811
802,101
561,800
662,350
184,916
425,288
3,153
45,395
190,815
150,180
116,999
199,632|
(996,340)
362,572
(1,016,738)
207,412
(510,746)
99,458
(42,389)
6,159
(387,294)
(46,299)
(219,713)
96,918|
||1,614,494
2,284,946|
(3,173,220)
726,220|
||177,246
1,223,608
388,318
1,874,483
69,715
704,022
16,387
256,574
(77,842)
87,495
82,841
1,290,207|
(986,993)
413,861
(1,343,393)
919,408
(510,657)
263,080
(263,754)
9,207
(86,318)
(76,665)
(1,324,539)
48,509|
||656,665
5,436,389|
(4,515,654)
1,577,400|
||1,232,732
627,588
794,336
463,113
446,146
152,449
356,654
90,458
83,359
1,868
1,866,585
552,885|
(653,918)
1,206,402
(566,040)
691,409
(140,925)
457,670
(79,913)
367,199
(8,327)
76,900
(503,467)
1,916,003|
||4,779,812
1,888,361|
(1,952,590)
4,715,583|
||77,788
166,575
81,646
301,764
155,079
362,944
463,217
2,010,615
267,154
-
47,302
199,104|
(182,104)
62,259
(295,597)
87,813
(411,719)
106,304
(1,613,729)
860,103
(210,300)
56,854
(175,159)
71,247|
||1,092,186
3,041,002|
(2,888,608)
1,244,580|
||15,164
(37,531)
23,536
97,537
20
5,368
20
5,368
-
-
2,527
511|
30,669
8,302
(106,980)
14,093
(5,370)
18
(5,370)
18
-
-
(1,756)
1,282|
||41,267
71,253|
(88,807)
23,713|
||592,791
468,686
102,198
67,654
55,849
46,211
9,500
24,767
5,981
7,917
201,381
227,377|
(672,962)
388,515
(149,997)
19,855
(85,041)
17,019
(20,086)
14,181
(9,321)
4,577
(255,530)
173,228|
||967,700
842,612|
(1,192,937)
617,375|
||20,570,229
31,718,681|
(26,303,007)
25,985,903|
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 13.
Included in the expenditure column are transfers, these relate to unrestricted staff time and overheads being charged to restricted funds.
Following a review of subscription income, a prior year adjustment was made that reduces the restricted balance at 1[st] January 2023 by £755,272 to £20,570,229.
**44**
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **18 Analysis of net assets between funds**
|Tangible
Net current
fixed assets
Investments
assets
£
£
£
**Endowment funds**
Helmut Sick Fund
-
217,077
-
Sumatra Fund
-
313,673
-
Harapan Fund
-
3,409,539
-
**Restricted funds**
-
3,116,773
22,869,130
**Unrestricted funds**
1,214,838
321,136
1,645,304
**_________-**
**_________-**
**_________-**
1,214,838
7,378,198
24,514,434
**_________**
**_________**
**_________**|2023
Tangible
Net current
Total
fixed assets
Investments
assets
£
£
£
£
217,077
-
193,486
-
313,673
-
279,585
-
3,409,539
-
3,130,510
-
25,985,903
-
1,289,734
20,035,767
3,181,278
1,299,501
321,958
995,227
**_________-**
**_________-**
**_________-**
33,107,470
1,299,501
5,215,273
21,030,994
**_________**
**_________**
**_________**
**_________**|2022
Total
£
193,486
279,585
3,130,510
21,325,501
2,616,686
27,545,768
**_________**|
|---|---|---|
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 LWS Limited, and
- Net current assets, which would be £2 less, included within the unrestricted funds, for the net amount owed by BirdLife LWS Limited
Included within unrestricted funds, the trustees have chosen to designate £156,563 in 2023 for the CEO Fund.
**45**
**BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **19 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 £704,991 (2022: £788,723). Pension contributions payable to the funds at the year-end were £Nil (2022: £Nil).
## **20 Indemnity insurance**
An indemnity insurance premium amounting to £4,321 (2022: £3,961) 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.
## **21 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)/Decrease in debtors
Increase/(Decrease) in creditors
Loss/(Gain) on investments
Net cash inflow/(outflow) from operating activities
**2 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|2023
£
6,316,975
178,457
3,678
(390,145)
(857,873)
(335,063)
**__________**
4,916,029
**__________**
2023
£
18,700,405
2,990,696
**__________**
21,691,101
**__________**|2022
£
7,966,420
120,998
87,118
(1,263,737)
1,203,263
387,590
**__________**
8,501,652
**__________**
2022
£
10,999,960
7,700,445
**__________**
18,700,405
**__________**|
|---|---|---|
## **22 Analysis of net funds and reconciliation of net cash flow to movement in net funds**
## **23 Operating lease commitments**
BirdLife International has commitments under non-cancellable operating leases for land and buildings as follows:
||2023|2022|
|---|---|---|
||£|£|
|Commitments expiring within one year|259,407|260,666|
|Commitments expiring in 2 – 5 years|166,512|313,449|
|Commitments expiring after 5 years|-|-|
Of the above commitments £230,780 (2022: £346,170) relates to the lease of the Head Office premises in Cambridge (UK) due to expire within 5 years.
**46**
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **24 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 25. 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 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 2023, but changed its name on 4 December 2023 to BirdLife LWS Limited. The net assets of BirdLife LWS Limited at the year-end were £2.
## **25 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 the majority of which are employees of BirdLife International.
**Ippan Shadan Houjin BirdLife International Tokyo** is an association registered in Japan. It is controlled by a Board comprising of the majority of staff of BirdLife International. S enior 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|1,835,743|468,966|
|Ippan Shadan Houjin BirdLife International Tokyo|1,575,946|3,899,156|
|BirdLife International (Asia) Limited|667,082|(2,194,971)|
|BirdLife International (Kenya)|1,060,325|427,405|
## **26 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.
## **27 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 48 to 52 show the levels of contributions to the Secretariat from various Partners, and payments from the Secretariat to the Partners.
**47**
|**Contributions from**|**BirdLife Partners**||2023|||2022||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|**Country/Territory**|**Partner**|£|£|£|£|£|£|
|Argentina|Aves Argentinas (AOP)|2,211|-|2,211|2,488|-|2,488|
|Australia*|BirdLife Australia|9,151|-|9,151|9,290|-|9,290|
|Austria|BirdLife Austria|5,477|3,455|8,932|7,481|3,381|10,862|
|Bahamas|Bahamas National Trust (BNT)|1,804|-|1,804|1,847|-|1,847|
|Belgium*|Natuurpunt|73,148|11,023|84,171|81,556|-|81,556|
|Belgium|Natagora|8,763|-|8,763|20,734|-|20,734|
|Belize*|Belize Audubon Society (BAS)|395|-|395|411|-|411|
|Bhutan|Royal Society for the Protection of Nature (RSPN)|502|-|502|461|-|461|
|Bolivia*|Asociación Civil Armonía (ACA)|392|-|392|461|-|461|
|Botswana|BirdLife Botswana (BLB)|405|-|405|402|-|402|
|Brazil|SAVE Brasil|405|-|405|372|-|372|
|Bulgaria|Bulgarian Society for the Protection of Birds (BSPB)|2,229|7,260|9,489|705|438,764|439,469|
|Burkina Faso|Fondation des Amis de la Nature (NATURAMA)|801|-|801|743|-|743|
|Burundi|Association Burundaise pour la Protection de la Nature (ABN)|-|-|-|374|-|374|
|Cambodia|Nature Life Cambodia|417|-|417|433|-|433|
|Canada|Nature Canada (NC)|3,138|-|3,138|3,034|-|3,034|
|Canada*|Bird Studies Canada (BSC)|6,143|27,512|33,655|5,931|-|5,931|
|Cape Verde|Biosfera|417|-|417|380|-|380|
|Chile|Comité Nacional Pro Defensa de la Flora y Fauna (CODEFF)|-|-|-|(369)|-|(369)|
|Colombia|Asociaciόn Calidris|862|-|862|365|-|365|
|Cook Islands|Te Ipukarea Society (TIS)|410|-|410|380|-|380|
|Croatia|Association BIOM|1,386|-|1,386|633|9,066|9,699|
|Cyprus|BirdLife Cyprus|1,231|-|1,231|675|4,227|4,901|
|Czechia|Czech Society for Ornithology (CSO)|5,677|8,980|14,657|4,661|-|4,661|
|Denmark|Dansk Ornitologisk Forening (DOF)|23,794|-|23,794|16,818|-|16,818|
|Dominican Republic|
Grupo Jaragua|405|-|405|396|-|396|
|Ecuador|Aves y Conservación|392|-|392|-|-|-|
|Egypt|Nature Conservation Egypt (NCE)|405|-|405|415|-|415|
|Estonia|Eesti Ornitoloogiauhing (EOU)|1,461|-|1,461|755|-|755|
|Ethiopia|Ethiopian Wildlife & Natural History Society (EWNHS)|389|5,817|6,206|416|-|416|
|Faroe Islands|Faroese Ornithological Society|400|-|400|-|-|-|
|Falkland Islands|Falklands Conservation|404|-|404|380|-|380|
|Fiji*|Nature Fiji-MareqetiViti|395|-|395|418|-|418|
|Finland*|BirdLife Suomi–Finland|23,714|2,159|25,873|17,933|2,113|20,046|
|France|Ligue pour la Protection des Oiseaux (LPO)|60,780|79,345|140,125|59,454|-|59,454|
|French Polynesia|Societe’ d’Ornithologie de Polynesie “Manu”|406|-|406|380|-|380|
|Georgia|Society for Nature Conservation (SABUKO)|417|-|417|380|-|380|
|Germany|Nature and Biodiversity Conservation Union (NABU)|117,915|106,796|224,711|157,607|73,229|230,836|
|Ghana|Ghana Wildlife Society (GWS)|405|-|405|374|-|374|
|Gibraltar|Gibraltar Ornithological and Natural History Society (GONHS)|404|-|404|380|-|380|
**48**
## **Contributions from BirdLife Partners (continued)**
||||2023|||2022||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|**Country/Territory**|**Partner**|£|£|£|£|£|£|
|Greece|Hellenic Ornithological Society (HOS)|1,875|-|1,875|1,342|-|1,342|
|Guinea|Guinee-Ecologie|405|-|405|374|-|374|
|Hong Kong (China)|Hong Kong Birdwatching Society (HKBWS)|1,509|-|1,509|1,438|-|1,438|
|Hungary|Hungarian Ornithological and Nature Conservation Society (MME)|6,052|2,591|8,643|5,208|2,530|7,738|
|Iceland|Fuglavernd – BirdLife Iceland (ISPB)|935|-|935|880|-|880|
|India|Bombay Natural History Society (BNHS)|2,979|-|2,979|3,409|-|3,409|
|Indonesia*|Burung Indonesia|405|-|405|402|-|402|
|Ireland|BirdWatch Ireland|5,880|-|5,880|3,432|-|3,432|
|Italy|Lega Italiana Protezione Uccelli (LIPU)|25,753|8,818|34,571|23,332|8,432|31,764|
|Japan|Wild Bird Society of Japan (WBSJ)|1,647|-|1,647|1,520|-|1,520|
|Jordan*|Royal Society for the Conservation of Nature (RSCN)|417|-|417|415|-|415|
|Kazakhstan|Association for the Conservation of Biodiversity of Kazakhstan (ACBK)|405|-|405|380|-|380|
|Kenya|Nature Kenya (EANHS)|389|-|389|374|2,551|2,925|
|Latvia|Latvijas Ornitologijas Biedriba (LOB)|946|-|946|659|-|659|
|Lebanon|Society for the Protection of Nature in Lebanon (SPNL)|405|-|405|380|-|380|
|Liberia|The Society fort he Conservation of Nature in Liberia (SCNL)|941|-|941|1,084|-|1,084|
|Lithuania|Lithuanian Ornithological Society (LOD)|1,434|-|1,434|652|-|652|
|Luxembourg|natur&emwelt a.s.b.l|5,560|-|5,560|4,893|-|4,893|
|North Macedonia|Macedonian Ecological Society (MES)|406|-|406|380|-|380|
|Madagascar|Asity Madagascar|391|-|391|416|-|416|
|Malawi|Wildlife and Environmental Society of Malawi (WESM)|777|-|777|-|-|-|
|Malaysia|Malaysian Nature Society (MNS)|1,301|-|1,301|1,292|-|1,292|
|Malta|BirdLife Malta|1,042|-|1,042|1,557|38,282|39,839|
|Mauritania|Nature Mauritanie|500|-|500|(369)|-|(369)|
|Mauritius*|Mauritian Wildlife Foundation|392|-|392|380|-|380|
|Montenegro|Center for Protection and Research of Birds of Montenegro (CZIP)|417|14,462|14,879|380|832|1,212|
|Morocco*|GREPOM/BirdLife Morocco|-|-|-|456|-|456|
|Myanmar|Biodiversity and Nature Conservation Association (BANCA)|394|-|394|380|-|380|
|Nepal*|Bird Conservation Nepal (BCN)|730|-|730|679|-|679|
|Netherlands|Vogelbescherming Nederland (VBN)|163,019|91,539|254,558|141,531|223,012|364,543|
|Nigeria|Nigerian Conservation Foundation (NCF)|2,294|-|2,294|1,229|-|1,229|
|Norway*|Norsk Ornitologisk Forening (NOF)|8,585|-|8,585|7,944|-|7,944|
|Palau|Palau Conservation Society (PCS)|389|-|389|380|-|380|
|State of Palestine*|Palestine Wildlife Society (PWLS)|-|-|-|462|-|462|
|Panama|Sociedad Audubon de Panama (PAS)|395|-|395|369|-|369|
|Paraguay|Guyra Paraguay (GP)|810|-|810|922|-|922|
|Peru|ECOAN|376|-|376|-|-|-|
|Philippines|Haribon Foundation (HF)|376|-|376|421|-|421|
**49**
## **Contributions from BirdLife Partners (continued)**
|Unrestricted
**Country/Territory**
**Partner**
£
Poland
Polish Society for the Protection of Birds (OTOP)
1,679
Portugal
Sociedade Portuguesa para o Estudo das Aves (SPEA)
4,148
Romania
Romanian Ornithological Society (SOR)
714
Senegal
Nature-Communautés-Développement (NCD)
400
Serbia
Bird Protection and Study Society of Serbia (BPSSS)
405
Seychelles
Nature Seychelles
400
Sierra Leone*
Conservation Society of Sierra Leone (CSSL)
466
Singapore
Nature Society (Singapore)
882
Slovakia
Slovak Ornithological Society / BirdLife Slovakia (SOS)
1,415
Slovenia
Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS)
3,575
South Africa
BirdLife South Africa (BLSA)
887
Spain
Sociedad Española de Ornitología (SEO)
20,930
Sri Lanka
Field Ornithology Group of Sri Lanka (FOGSL)
361
Sweden
Sveriges Ornitologiska Förening (SOF)
21,006
Switzerland
Schweizer Vogelschutz (SVS)
66,095
Thailand
Bird Conservation Society of Thailand (BCST)
395
Tanzania
Nature Tanzania
389
Tunisia
Association Les Amis des Oiseaux (AAO)
392
Turkey
Doga Dernegi
410
Uganda
Nature Uganda (NU)
400
UK*
Royal Society for the Protection of Birds (RSPB)
356,183
Uruguay
Aves Uruguay (GUPECA)
395
USA
American Bird Conservancy (ABC)
6,478
USA
National Audubon Society
117,655
Zambia
BirdWatch Zambia
417
Zimbabwe
BirdLife Zimbabwe (BLZ)
400
**_________**
1,204,858
**_________**|2023
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
5,182
21,591
-
-
-
-
-
1,216,416
-
64,702
111,474
-
8,531
**_________**
1,797,653
**_________**|Total
Unrestricted
£
£
1,679
1,624
4,148
2,001
714
(3,530)
400
413
405
658
400
380
466
463
882
813
1,415
800
3,575
791
887
905
20,930
12,526
361
416
26,188
19,497
87,686
53,329
395
402
389
-
392
417
410
376
400
433
1,572,599
450,351
395
463
71,180
6,058
229,129
124,694
417
380
8,931
380
**_________**
**_________**
3,002,511
1,283,577
**_________**
**_________**|2022
Restricted
£
-
-
-
-
-
-
-
-
832
-
-
(877)
-
5,712
21,133
-
-
-
-
-
490,983
-
54,235
115,517
-
-
**_________**
1,493,954
**_________**|Total
£
1,624
2,001
(3,530)
413
658
380
463
813
1,632
791
905
11,649
416
25,209
74,462
402
-
417
376
433
941,334
463
60,293
240,212
380
380
**_________**|
|---|---|---|---|---|
|||||
2,777,531
**_________**|
|*Unrestricted contributions from BirdLife|Partners were made up of:|
|---|---|
|Partner membership contributions|999,115|
|Other Income from Partners|2,003,397|
|Total|3,002,511|
**50**
|**Payments to BirdLife**|**Partners**|2023|2022|
|---|---|---|---|
|**Country/Territory**|**Partner**|£|£|
|Argentina|Aves Argentinas (AOP)|247,476|209,869|
|Armenia|Foundation for the Preservation of Wildlife and Cultural Assets (FPWC)|7,373|-|
|Australia*|BirdLife Australia|10,674|-|
|Austria|BirdLife Austria|-|1,724|
|Belgium*|Natuurpunt|77,300|1,724|
|Belgium|Natagora|-|2,011|
|Bolivia*|Asociación Civil Armonía (ACA)|67,785|244,844|
|Botswana|BirdLife Botswana (BLB)|6,967|7,013|
|Brazil|SAVE Brazil|285,032|264,998|
|Bulgaria|Bulgarian Society for the Protection of Birds (BSPB)|18,194|174|
|Burkina Faso|Fondation des Amis de la Nature (NATURAMA)|7,930|-|
|Cabo Verde|Biosfera I|-|91,197|
|Cambodia|Nature Life Cambodia|245,351|323,138|
|Canada*|Bird Studies Canada|-|2,519|
|Colombia|Asociación Calidris|89,790|169,363|
|Cook Islands|Te Ipukarea Society (TIS)|-|7,623|
|Croatia|Association BIOM|18,934|53,416|
|Cyprus|BirdLife Cyprus|59,765|174,239|
|Czechia|Czech Society for Ornithology (CSO)|19,433|10,660|
|Denmark|Dansk Ornitologisk Forening (DOF)|-|27,062|
|Ecuador|Aves y Conservacion (CECIA)|109,380|101,878|
|Ecuador|Fundación de Conservación Jocotoco|48,321|-|
|Egypt|Nature Conservation Egypt (NCE)|83,390|120,415|
|Ethiopia|Ethiopian Wildlife & Natural History Society (EWNHS)|9,268|4,389|
|Fiji*|Nature Fiji-MareqetiViti|118,151|4,025|
|Finland*|BirdLife Suomi–Finland|-|7,723|
|France|Ligue pour La Protection des Oiseaux (LPO)|36,956|43,280|
|French Polynesia|Societe d’Ornithologie de Polynesie “Manu”|132,564|74,879|
|Georgia|SABUKO - Society for Nature Conservation|14,861|717,172|
|Germany|Nature and Biodiversity Conservation Union (NABU)|112,949|98,654|
|Ghana|Ghana Wildlife Society (GWS)|865|-|
|Greece|Hellenic Ornithological Society (HOS)|35,884|140,531|
|Guinea|Guinee Ecologie|119,868|5,914|
|Hong Kong (China)|Hong Kong Bird Watching Society (HKBWS)|-|11,352|
|Hungary|Hungarian Ornithological and Nature Conservation Society (MME)|-|2,011|
|Iceland|Fuglavernd – BirdLife Iceland (ISPB)|-|27,061|
|India|Bombay Natural History Society (BNHS)|37,642|38,853|
|Indonesia*|Burung Indonesia|362,402|551,857|
|Iraq|Nature Iraq|-|6,057|
|Ireland|BirdWatch Ireland|25,965|1,724|
|Italy|Lega Italiana Protezione Uccelli (LIPU)|115,011|128,758|
|Jordan*|Royal Society for the Conservation of Nature (RSCN)|4,998|148,161|
|Kazakhstan|Association for the Conservation of Biodiversity of Kazakhstan (ACBK)|22,013|10,665|
|Kenya|Nature Kenya (EANHS)|103,566|53,899|
|Latvia|Latvia Ornithological Society (LOB)|13,160|12,210|
|Lebanon|Society for the Protection of Nature in Lebanon (SPNL)|41,243|19,121|
|Liberia|The Society for Conservation of Nature in Liberia (SCNL)|-|316,607|
|North Macedonia|Macedonian Ecological Society (MES)|-|2,351|
|Madagascar|Asity Madagascar|641,267|207,551|
|Malawi|Wildlife and Environmental Society of Malawi (WESM)|87,408|8,410|
|Malaysia|Malaysian Nature Society (MNS)|60,337|60,794|
|Malta|BirdLife Malta|35,637|39,819|
|Mauritania|Nature Mauritanie|865|5,242|
|Mauritius*|Mauritian Wildlife Foundation|17,730|-|
|Mexico|Pronatura Sur, A.C.|50,811|-|
|Montenegro|Center for Protection and Research of birds of Montenegro (CZIP)|9,015|13,423|
|Morocco*|GREPOM/BirdLife Morocco|22,377|33,517|
|Myanmar|Biodiversity and Nature Conservation Association (BANCA)|13,195|5,051|
|Nepal*|Bird Conservation Nepal|-|4,829|
|Netherlands|Vogelbescherming Nederland (VBN)|4,509|6,035|
|Nigeria|Nigerian Conservation Foundation (NCF)|37,626|147,142|
|State of Palestine*|Palestine Wildlife Society (PWLS)|21,390|2,390|
**www.birdlife.org**
**51**
**BirdLife International Trustees’ Report and Financial Statements 2023**
Notes to the Financial Statements
## **Payments to BirdLife Partners (Continued)**
|**Country/Territory Partner**
Paraguay
Guyra Paraguay (GP)
Palau
Palau Conservation Society (PCS)
Panama
Sociedad Audubon de Panama (PAS)
Peru
Asociación Ecosistemas Andinos (ECOAN)
Philippines
Haribon Foundation (HF)
Poland
Polish Society for the Protection of Birds (OTOP)
Portugal
Sociedade Portuguesa para o Estudo das Aves (SPEA)
Rwanda
Nature Rwanda
Senegal
Nature-Communautés-Développement (NCD)
Serbia
Bird Protection and Study Society of Serbia (BPSSS)
Sierra Leone*
Conservation Society of Sierra Leone (CSSL)
Slovakia
Slovak Ornithological Society / BirdLife Slovakia (SOS)
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)
Syria
The Syrian Society for the Conservation of Wildlife (SSCW)
Tanzania
Nature Tanzania
Thailand
Bird Conservation Society of Thailand
Tunisia
Associacion “Les Amis des Oiseaux”
Turkey
Doga Dernegi
Uganda
Nature Uganda (NU)
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)|2023
£
170,079
31,381
-
50,138
31,434
133,583
5,790
39,295
56,882
36,269
865
-
47,721
217,168
192,499
-
21,771
67,477
45,721
-
51,243
16,611
628,075
68,371
36,722
901,772
1,096,181
8,237
73,147
**_________**
7,741,060
**_________**|2022
£
267,092
-
2,240
90,881
7,376
113,811
21,579
-
44,632
135,487
315,927
1,724
35,548
286,920
62,245
8,621
30,701
55,304
37,653
43,624
81,504
31,512
739,518
55,955
8,425
1,046,464
2,307,484
10,608
30,249
**_________**
10,648,408
**_________**|
|---|---|---|
*Partner organisations that had representatives on the board of directors of BirdLife International during 2023. 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**
**52**
## **BirdLife International Trustees’ Report and Financial Statements 2023**
## Notes to the Financial Statements
## **28 Consolidated Statement of Financial Activities Comparatives for the year ended 31 December 2022**
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|
|---|---|---|---|---|---|
|||**funds**|**funds**|**Funds**|**2022**|
||_Notes_|**£**|**£**|**£**|**£**|
|**Income and endowments from:**||||||
|_Donations and legacies_||||||
|Partner membership contributions|26|862,145|-|-|862,145|
|Subscriptions||264,142|-|-|264,142|
|Other donations and legacies||1,112,533|2,040,229|-|3,152,762|
|_Other trading activities_||||||
|Event income||3,675|2,595,556|-|2,599,231|
|Trading activities||7,303|-|-|7,303|
|Income from investments|4|18,412|2,563|73,465|94,440|
|_Income from charitable activities_||||||
|Partner organisations|26|421,432|1,493,954|-|1,915,386|
|Governmental institutions||367,292|4,530,434|-|4,897,726|
|Trusts and foundations||404,496|21,932,830|-|22,337,326|
|Corporations||-|4,067,852|-|4,067,852|
|Other income||7,550|58,485|-|66,035|
|||**________**|**________**|**________**|**________**|
|**Total income**|27|3,468,980|36,721,903|73,465|40,264,348|
|||**________**|**________**|**________**|**________**|
|**Resources expended:**||||||
|Expenditure on raising funds|5|1,264,908|605,297|41,695|1,911,900|
|_Expenditure on charitable activities_|5|||||
|Species||459,095|6,807,664|-|7,266,758|
|Sites||489,952|7,047,294|-|7,537,246|
|Systems||318,190|3,760,480|-|4,078,670|
|Society||220,751|3,061,077|-|3,281,828|
|Partnership||195,942|2,437,192|-|2,633,134|
|Science||252,368|5,244,073|-|5,496,441|
|||________|________|________|________|
|**Total Resources Expended**|5|3,201,206|28,963,076|41,695|32,205,977|
|Net gains on investments|15|-|-|(292,015)|(292,015)|
|||**________**|**________**|**________**|**________**|
|**Net income / (expenditure) before**||267,774|7,758,826|(260,245)|7,766,356|
|Transfers between funds|15|-|229,862|(229,862)|-|
|||**________**|**________**|**________**|**________**|
|**Net movement in funds**||267,774|7,988,688|(490,107)|7,766,356|
|**Total funds brought forward**|15|2,348,912|12,581,540|4,093,687|19,024,139|
|||**________**|**________**|**________**|**________**|
|**Total funds carried forward**||2,616,686|20,570,228|3,603,580|26,790,495|
|||**________**|**________**|**________**|**________**|
## **29 Capital commitments**
Commitments for capital expenditure as at 31 December 2023 not provided for in the accounts was £Nil (2022 £Nil)
**www.birdlife.org**
**53**
## In 100 years of our history, we’ve never needed your help more.
This decade is a tipping point for nature; it’s now or never for tackling biodiversity loss and climate change. With nations’ governments coming together on commitments including protecting and managing 30% of the Earth’s land, freshwater and ocean by 2030, we have an opportunity we can’t afford to miss.
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 legacies@birdlife.org or telephone +44 (0)1223 747524.
More information can also be found online at https://www.birdlife.org/legacies/
## **Become a member**
Join with us to make a difference, now and for our planet’s future. By becoming a member of BirdLife, your support will help us make sure garden birdsong stays common. It will stop threatened species like Andean Condors disappearing from our world. It will save landscapes that store carbon and shelter thousands of birds, animals and people. And it will speed up the changeover to renewable energy and kinder ways of living. It’s only with your support that we’ll be able to protect the world we share.
To learn more about becoming a member please email membership@birdlife.org or telephone +44 (0)1223 747524.
## **Support an area of our work**
At BirdLife International, we have the local roots, global network, experience and knowledge to sustainably protect the natural world and rebalance human impact. We’re making progress every day. But with the help of philanthropists, foundations and corporations worldwide, we can do more, and we can do it faster.
To learn more how you can support our work, please e-mail fundraising@birdlife.org or telephone +44 (0)1223 747524.
More information can also be found online at www.birdlife.org
## **Leave us a gift in your will**
Gifts left to BirdLife have been crucial in helping us accelerate our work in areas of priority. We will invest your legacy wisely so you can be certain it will help us make a real difference for birds, nature and people.
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?
**www.birdlife.org**
**54**