**BirdLife International Trustees’ Report and Financial Statements 2024**
## **BirdLife International**
The Trustees’ Report and the Financial Statements for the year ended 31 December 2024
Registered in England and Wales Company Number: 2985746 Charity Number: 1042125
**www.birdlife.org**
**BirdLife International Trustees’ Report and Financial Statements 2024**
||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|14-15|
|Financial Review|16-17|
|Risk and Uncertainty|17-19|
|Auditors|21|
|Acknowledgements|21|
|Independent Auditor’s Report|22-23|
|**Financial Statements**||
|Consolidated Statement of Financial Activities|24|
|Balance Sheets|25|
|Consolidated Cash Flow Statement|26|
|Notes to the Financial Statements|27-53|
|Supporting the Work of BirdLife International|54|
**www.birdlife.org**
**BirdLife International Trustees’ Report and Financial Statements 2024**
## **A message from our Chair**
Despite the enormous challenges posed by the nature and climate emergency I am incredibly proud of all the amazing work the BirdLife flock has achieved this year. The 123 BirdLife Partners work with our Global Team across the world to conserve birds and all life on Earth. Together they are a formidable force the planet needs more than ever.
With generous support from the Bezos Earth Fund, we worked with hundreds of experts, local organisations and Indigenous communities to survey 722 vital habitats, known as Key Biodiversity Areas (KBAs). Despite the Tropical Andes and the Congo Basin both being well-known biodiversity hotspots – as well as being some of Earth’s most vital carbon sinks – pinpointing the precise locations of the most important sites has long been a challenge. Nevertheless, we identified 64 entirely new KBAs spanning four South American and three African countries. Given the importance of these sites for conservation efforts, this is a vital step to ensuring that the thousands of species that call these regions home are protected.
Science is at the heart of BirdLife’s work. Our Global Team assessed the status of a staggering 4,742 species in 2024 – 42% of all the world’s birds – as part of the IUCN Red List Update. This science provides crucial information that’s required in order to conserve bird species and, with 60% of all assessed bird species now declining, highlights the need for more action, particularly from governments, to reverse the loss of birds.
Restoring nature has never been more important and urgent. We believe the most effective way to do so is through a local to global approach. Working in coalition with other organisations, we bolstered the growing momentum for restoring nature in Europe. The approval of the European Union’s Nature Restoration Law is a major step in the right direction. Restoring degraded ecosystems is no easy task. It requires large-scale, complex interventions, buy-in from key players, major investment, technical expertise and long-term thinking. That’s where the Recovering NATure in the East (RENATE) Initiative comes in. Made possible through the generous support of the Sigrid Rausing Trust, it boosts the capacity of our Partners in the Balkans, Caucasus and Turkey to restore nature at scale. RENATE scored a major win for our Greek Partner, the Hellenic Ornithological Society, in 2024. Thanks to the Arcadia/Cambridge Conservation Initiative Endangered Landscapes and Seascapes Programme, a $5 million project was launched to revive the Greek seagrass meadows surrounding Lemnos Island.
As you review this report and see how conservation is effective, we hope you will be inspired and agree that BirdLife is a trusted, accountable and professional global partnership making a difference for birds and habitats.
## **Dr Mike Rands Chair, BirdLife International Council**
## **A message from our CEO**
As I reflect on my first year leading the BirdLife International Global Team and supporting our 123 Partners, I want to say a huge thank you to all our donors. They are vital to all the successes that we outline in this report. They have put their faith in us and helped BirdLife achieve amazing results.
Through their practical conservation and influence, BirdLife Partners deliver change locally and nationally. Birds know no borders which is why, with BirdLife Partners, we connect conservation across countries and continents and unite to give nature one voice so that birds and all life can thrive. As you’ll see from this annual report we are making progress, and here are just a few examples illustrating the depth and breadth of our work.
Twice a year, billions of migratory birds embark on incredible journeys across the globe. These birds follow specific routes – like natural super highways – which we call flyways. Our Global Flyways Programme unites conservation efforts of BirdLife Partners across countries and continents to benefit birds, people and climate. It has had some landmark achievements this year. After many years of hard work, we celebrated when the UN Convention on Migratory Species adopted a new Initiative for the Central Asian Flyway which should give a boost to bird conservation from Siberia south to the Maldives. Our Americas Flyway Initiative – a partnership between BirdLife International, our US Partner Audubon and the Development Bank of Latin America and the Caribbean – raced ahead with site selection and project development at four sites in Chile, Ecuador and Panama. And, of course, we continue to develop and implement our inaugural Regional Flyway Initiative, with the Asian Development Bank and the East Asian-Australasian Flyway Programme as partners. The approval of the very first Regional Flyway Initiative project at South Dongting Lake in China was an important milestone paving the way for many more projects designed to manage and restore important wetlands across the flyway.
We also celebrated 20 years of our Seabird Tracking Database this year. Since its launch in 2004, it has become one of the most important marine conservation collaborations in the world. It hosts the largest collection of seabird tracking data and has transformed how researchers and policymakers address the growing threats to seabirds and the marine environment. From revealing the existence of six marine flyways to identifying the North Atlantic Current and Evlanov Sea basin which is now a Marine Protected Area the size of France, the Database has underpinned BirdLife’s marine conservation efforts.
There is so much more to do. As demonstrated at the end ofyear global meetings on biodiversity in Colombia and on climate in Azerbaijan, politicians are not acting at the pace and scale needed to avert the planetary crises. BirdLife intends to strengthen our collective voice to urge them to step up and we are determined to do more.” Join us in our confidence that, united, we can and will overcome the existential environmental challenges of these times.”
## **Martin Harper CEO**
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## **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 2024 for BirdLife International.
BirdLife International is a UK registered charity and company that in itself is only one component of a group of independent organisations working in 119 countries and territories around the world. This Report and the Financial Statements reflect the activities of the Global Team (previously known as 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 Global Team 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 Global Team in more detail.
## **The BirdLife International Partnership**
We’re BirdLife International, the only global Partnership conserving birds and all life on our planet.
We’re made up of 123 worldwide conservation organisations and a Global Team. We work side by side, tackling some of the natural world’s most pressing issues.
We carry out conservation rooted in regional knowledge, working alongside Indigenous Peoples and local communities to create sustainable change.
Together, we are the global authority on birds. Together, we are BirdLife.
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 Global Team.
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 **Global Team** is the body of global and regional staff who coordinate and facilitate the BirdLife International strategies, programmes and policies.
## **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.
**The BirdLife Partnership mission** is to conserve birds, their habitats and global biodiversity, working with people towards sustainability in the use of natural resources.
We exist to give one voice to nature so birds and all life can thrive.
## **How does the Partnership work?**
BirdLife is a unique Partnership of 123 national, membershipbased conservation organisations in 119 countries and territories across the world.
We harness collective power to ignite the connections that create long-term change.
Partners plan and work together, sharing ideas, information, experience and support. Elected Partner representatives provide governance for BirdLife International.
BirdLife’s priorities and programmes are based firmly on science, underpinned by the best available evidence. Our work to conserve biodiversity focuses on birds, because they are very good indicators for the natural world as a whole, as well as being important in their own right. Birds are popular, appealing and, as a result, exceptionally well-known, providing an excellent scientific foundation for BirdLife’s work. By saving the habitats and
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## **Objectives and Activities**
BirdLife International’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, and together they 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 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.
- 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, rightsbased 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
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
## **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
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PARTNERSHIP: _BirdLife will be a strong global network of sustainable, independent, national civil society conservation organisations that collaborate to achieve a nature-positive and carbon-neutral 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
- 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.
There are five Global Programmes: **Preventing Extinctions, Forests, Flyways, Marine and Climate** .
The Global Functions include **Science, Policy, Partnership, Business and Biodiversity, Communications, Fundraising and Operations** .
The Regions are **Africa, Americas, Asia, Europe & Central Asia, Middle East and the Pacific.**
## GLOBAL PROGRAMMES
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._
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## Reference and Administrative Information
## **Officers, Trustees and Senior Staff**
## **Honorary Officers**
## **Honorary President**
_Her Imperial Highness Princess Takamado of Japan_
## **Honorary President Emeritus**
_Her Majesty Noor al-Hussein Queen Dowager of Jordan_
##
_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 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 2024 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**_
_Rodrigo. W. Soria-Auza (Bolivia) Ted Cheskey (Canada) (appointed Mar 2025) Andrew Couturier (Canada) (resigned Aug 2024) Amanda Acosta (Belize) (resigned Nov 2024)_
## _**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) Kate Millar (Australia) (appointed Sep 2024) Samantha Vine (Australia) (resigned Apr 2024)_
## _**Co-opted members**_
_Alfred Chandler III (USA) (resigned Nov 2024) Beccy Speight (UK) John Gregory (UK) Christie Constantine (USA)_
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## **BirdLife Advisory Group**
The BirdLife Advisory Group is a body of high-level advisors, supporters and friends of BirdLife that provide advice to the CEO of BirdLife International. As a group it contributes to the strategic agenda of BirdLife International through their involvement with BirdLife Partners, Global Team 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 (resigned May 2025) Pamela Isdell (deceased Mar 2025) Barry Sullivan Nick Butcher James Kushlan Terry Townshend Alfred Chandler III Tasso Leventis Kurt Vogt Christie Constantine Michael Mavrovouniotis Barbara Young (resigned Jan 2024) Gonzalo Saenz de Miera H.E. Majid Al Mansouri Warren Evans (re-joined Sep 2024) Sean Dennis Hector Morales Margaret Atwood (joined Jun 2024) Scott Dresser Ben Olewine Richard Jaffe (joined Oct 2024) Peter Eerdmans Susan Orr Lynette Jaffe (joined Oct 2024) Joe Ellis Adam Riley Dale Forbes Deborah Rivel_
## **Senior Management of the Global Team**
## _**Chief Executive Officer:**_
_Martin Harper_
## _**Global Directors:**_
_**Chief Operating Officer:** Helen Bull_
_**Executive Vice President for Conservation and the Regions:** Lesley Dickie (appointed Nov 2024)_
_**Chief Development Officer:** E.J. McAdams_
_**Director of Conservation** : Richard Grimmett (Senior Conservation Advisor from Jan 2025)_
_**Chief Scientist:** Stuart Butchart_
_**Director of Global Communications:** Christopher Sands_
_**Director of Human Resources:** Laura Formoy_
_**Global Director of Policy and Business:** Nina Mikander_
## _**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_
_**Representative Director of Tokyo Office** : Keiko Suzue_
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## Global Team Offices
## _**Registered Office:**_
## **BirdLife International**
The David Attenborough Building, Pembroke Street, Cambridge, CB2 3QZ United Kingdom
## _**Regional Offices:**_
Africa Partnership Global Team Westcom Point Building 6th Floor (Block C) Mahiga Mairu Avenue off Waiyaki Way Westlands Nairobi, Kenya
Americas Partnership Global Team
Av. República E7-61 y Martin Carrion Building, Titanium Plaza, Floor 8, Office 8-2, Zip 170518 Quito, Ecuador
Asia Partnership Global Team (Singapore) 354 Tanglin Road, #01-16/17, Tanglin International Centre, Singapore 247672
Europe and Central Asia Partnership Global Team c/o Hive5, Cour Saint-Michel 30 B B-1040, Brussels, Belgium
Middle East Partnership Global Team Building 4, Bakr Al-Baw Street, Dahiat Al-Rasheed, P.O. Box 2295, Amman 11953, Jordan
Pacific Partnership Global Team 10 MacGregor Road Suva, Fiji
## _**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
## Principal Professional Advisers
**Principal Bankers & Investment Managers**
Barclays Bank PLC Lloyds Bank Cazenove Capital 9-11 St Andrews Street 25 Gresham Street 1 London Wall Place Cambridge CB2 3AA Bank, City of London, EC2V 7HN London EC2Y 5AU United Kingdom United Kingdom United Kingdom
## **Principal Solicitors**
Mills & Reeve Baker McKenzie LLP Botanic House, 100 Hills Road 100 New Bridge Street Cambridge CB2 1PH London EC4V 6JA United Kingdom 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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## **The BirdLife International Global Team**
## **Structure, Governance and Management**
## **BirdLife International structure**
BirdLife International is a company limited by guarantee (company number 2985746) and a UK registered charity (charity number 1042125). The governing instrument is the Articles of Association. BirdLife International applies its income and property to the promotion of its objectives, which are to conserve all wild bird species and their habitats throughout the world. In the event that income exceeds expenditure in any year, such surplus shall not be distributed but retained by the company for the promotion of its objectives.
The BirdLife Partnership comprises the regional groupings of NGO Partners in Africa, the Americas, Japan, Asia ex-Japan, Europe & Central Asia, Middle East, and the Pacific. All regions have their own Global Team 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 Global Team – the BirdLife International staff. The Global Team 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 coopted 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 Partnership Regional meetings and Rare Bird Club events. Recommendations and advice of the Advisory Group is reviewed by the BirdLife Council during its regular meetings.
The charity has reviewed the Charity Commission Governance Code, with the help of its questionnaire, and concluded it complies with the code in all material respects. Council is committed to revisiting the principles of the Charity Commission Governance Code on an annual basis.
2024, the second year of implementation of BirdLife International’s 2023-2027 Business Plan, saw the charity make progress towards meeting five-year targets for unrestricted funding, delivering a financial surplus to unrestricted reserves and continuing to ensure it has well-functioning systems and processes.
We have also delivered on several of its priorities relating to our People Action plan, including again delivering a week of activities, presentations and information relating to Diversity, Equity and Inclusion (DEI) on Inclusion Week as well as a DEI survey which has enabled us to participate in the Racial Action for the Climate Emergency (RACE) report.
During 2024, we have focused on the Global Team’s Strategic Priorities in addition to the Business Plan’s priorities. The Business Plan still covers the five Global Team priorities, covering the Partner network, our finances, fundraising ambition, marketing and communications and wellbeing of staff and volunteers but we have identified other strategic priorities which are being closely managed.
As part of the review, the Global Team determined that all subsidiary and regional arrangements continue to serve BirdLife International’s charitable purpose.
Policies continue to be reviewed on a rolling basis and brought to Council for approval. Examples worked on in 2024 were our Environmental Policy and the strengthening of our Safeguarding 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 considers the current whistleblowing 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 are prepared by the Global Leadership Team, for consideration of the Trustees. The Global Leadership Team formally reports to the Trustees four times a year.
## **Pay and remuneration**
BirdLife International’s pay philosophy is to be equitable and sustainable. 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, organisational performance and external benchmarking.
The Global Team has initiated a pay and grading project to further strengthen its pay policy. By the end of 2025, we shall have a wellestablished, rigorous methodology for assessing the level of responsibilities of all roles across the Global Team as documented in the job descriptions; identified the common principles that underpin decisions relating to people’s pay; agreed a pay policy and a road map detailing how we plan to achieve our pay strategy; and will have continued to address pay disparities
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and moved us towards achieving our pay strategy through the annual pay review.
## **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 17 - 19. The Trustees confirm that they have paid due regard to the guidance contained in the Charity Commission’s general guidance on public benefit when setting the charity’s objectives and planning its activities. This report explains the Charity’s activities and demonstrates how they contribute to the Charity’s purposes and provide public benefit.
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## **Strategic Report**
## **Achievements and Performance**
## **2024 Highlights**
The BirdLife Global Team (formerly Secretariat) work plan for 2024 was approved by the BirdLife Council at its 77th Meeting (December 2023). The work was organised in accordance with each of the five global programmes, six global functions and six regions. The following presents a summary of key achievements in 2024 against the pillars and foundations in the 2023-2032 strategy, as presented to the BirdLife Council at its 84th Meeting (June 2025).
## **SPECIES**
Work to address the **illegal killing of birds (IKB)** continued through the implementation of **Safe Flyways IKB3** project in the Mediterranean region. BirdLife assisted in the Regional (Balkans) workshop on IKB National Action Planning organised by the Convention on Migratory Species (CMS). Preparations started for milestone report “Progress assessment on the eradication of IKB in the Mediterranean and Europe” (also known as the ‘Reality Check’) with BirdLife Partners submitting data from 45 countries.
**Lake Nasser in Egypt has been declared a hunting free zone**
by the Government of Egypt following advocacy by Nature Conservation Egypt. **Casablanca in Morocco has been identified as a major centre for illegal trade of migratory birds and online trade** . Ongoing work with the BirdLife Cambodia Partner **has taken place to build capacity of managers of two sites in Cambodia** to act against illegal hunting.
BirdLife maintained a strong representation at the **Seabird Bycatch** Working Group, leading on multiple fronts from species distribution maps to new mitigation guidelines and Regional Action Plans, with BirdLife calling for increased efforts and commitments from the signatory parties to ACAP to improve the conservation status of Albatross and Petrel populations.
2024 saw the beginning of a project focused on engagement with EU fleets fishing in West Africa on bycatch issues, including stakeholders in Mauritania, Cabo Verde, Senegal and Morocco. Regional exchange visits were conducted with Partners and authorities (from Morocco, Mauritania, Guinea Bissau and Senegal) and Cabo Verde to support knowledge exchange and encourage uptake of bycatch mitigation.
BirdLife South Africa has supported the development of a new monitoring device which is now ready for commercial deployment for compliance monitoring of bycatch mitigation regulation. In Namibia, the Albatross Task Force team has worked with local stakeholders to expand bycatch mitigation regulations to all Namibian fisheries.
The BirdLife Global Team supported SEO (our Partner in Spain) to trial mitigation measures in the demersal longline fleet in the Mediterranean Sea to reduce bycatch of the Balearic shearwater. Further work was undertaken to install cameras on two additional trawl fishing vessels to monitor compliance with seabird bycatch mitigation in Argentina plus testing new tools to help reduce the impact on seabirds in the Austral trawl fleet. In Chile, BirdLife is an official stakeholder of the Fishery Improvement Project (FIP) for the sardine/anchovy Purse Seine fishery. BirdLife’s partnership with Global Fishing Watch (GFW) has commenced work on the 'Humboldt Current Project' funded by the National Fish and Wildlife Foundation (NFWF). The first workshop included representatives from Chile, Peru, and Ecuador and was highly successful.
Progress on **Vulture Safe Zones** has been made in Africa, growing the consensus across organisations on the value of the
approach, with proposals for new funding under UK Darwin initiative being progressed to the 2nd round. Significant progress was made in on-going projects in Kenya and Tanzania, including a reduction in Human-Wildlife Conflict related poisoning, the development of Vulture Action Plans in the two countries, a wellfunctioning Community Revolving Fund (CRF) established in Tanzania and a large capable network of first responders (>1000) now operating across the Serengeti-Mara ecosystem.
Progress on implementation of the **Illegal Wildlife Trade** Challenge Fund (IWTCF) has been made in Gambia, GuineaBissau and Senegal, with surveys carried out to better understand motivations for belief-based use, targeted messaging developed for different target audiences.
BirdLife continued to work with partners in Africa and Asia to support their advocacy and provide technical support, under the **Multi-species Action Plan to Conserve African-Eurasian Vultures** , supported by RSPB and BirdLife’s Preventing Extinctions Programme technical and Global and regional policy experts, especially on implementation of resolutions and decisions on veterinary drugs (CMS) and belief-based use (CITES), among others. A review of Ecosystem Services provided by vultures in southern Africa was also completed.
On **Invasive Alien Species** , work continued on the INSPIRE programme for the Pacific linking the control and management of invasive alien species to climate resilience in Fiji, Palau, French Polynesia and Samoa. 2024 saw recruitment of regional and national project management units, a regional inception workshop, establishment of 1.000ha of cat control on Gau Island Fiji, as well as Partner capacity building and startup activities for all project sites.
In French Polynesia, BirdLife continues to implement an ambitious programme of EU funded habitat restoration work involving several eradications, and possible reintroductions of several globally threatened birds. Rat eradication operation in 2023 on three islets off Ua Pou Island in the Marquesas was confirmed successful in 2024 with all islets rat free. Seabird monitoring baselines have been established, and biosecurity is in place. The rat eradication operation in 2023 for two islets off Rapa (French Polynesia) was also (provisionally) confirmed successful. Seabird monitoring (including Rapa Shearwater and Polynesian Storm Petrel) baselines were established and biosecurity put in place.
In the Solomon Islands, at Rennel Island, black rats have been confirmed to adversely affect the endemic Rennell Shrikebill. Rat management is being implemented, although hampered by logistical issues. Preparations for the eradication of rats from Takutea (Cook Islands) were completed and implementation started. Baiting of the 100ha island (by hand) was completed. Seabird monitoring is also complete, with a significant population of bristle-thighed curlew identified (141 individuals).
## **SITES**
In the **Atlantic Forest** (Argentina, Brazil & Paraguay), work in 2024 focused on initiating the next four-year phase of work supported by $4.8M funding from Hempel and Jensen foundations, which is delivering improved management of 175,000 hectares across the three countries and within at least 10 KBAs.
BirdLife’s work at **Lomphat** (Cambodia), made significant progress and is on track to achieve REDD+ validation, overcoming challenges from an intensive auditing process following global scrutiny on carbon projects. BirdLife structured a $2.7M investment over two years to enable the project to get to issuance of carbon credits. The first payment has been disbursed to BirdLife and onto NatureLife Cambodia. While the REDD+ project covers 135,000ha, BirdLife is actively involved in managing the entire Lomphat Wildlife Sanctuary which now cover over 350,000ha.
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At **Tsitongambarika** (Madagascar), a new Environment Minister provided the essential first authorisation for planned work to go ahead. The new Project Director is in place at Asity (BirdLife in Madagascar), and recruitment for the BirdLife Project Manager was successful in October. BirdLife is supporting Asity to develop the five-year strategic work plan, the next critical step for the landscape.
2024 saw significant progress on pre-feasibility carbon assessments for a number of other key sites in Colombia, Guinea (Bero, Bero-Pic du Fon corridor), Paraguay (Atlantic Forest) and Indonesia (Mbeliling). Additional scoping discussions centred on Mexico (Pine-Oak Chiapas) and Kenya.
Significant work was carried out to establish process for the strategic development of a BirdLife **carbon / Nature-based Solutions credits portfolio** . This included identifying the current portfolio of carbon projects within the Forest Programme and other areas of the organisation, defining lessons learned, identifying capacity needed to deliver the projects, articulating key strategic issues to address including considerations for and with Partners, establishing a pilot Carbon Project Strategy Board, and outlining potential pathways for BirdLife carbon project development strategy.
In the **Choco-Andes** , a gift was received from Global Birdfair of $120,000 for Aves y Conservation (Ecuador) to improve tourism infrastructure in the Kinti Toisan Reserve. The Jocotoco Foundation (Ecuador) received a grant to expand the Canande Reserve. A call for proposals was launched in May, with nine organisations and 143,000 hectares eligible as Conserva Aves sites.
200 hectares of Mexican **Pine-Oak Forests of Chiapas** are undergoing active restoration funded by the Trillion Trees Reforest Fund.
In the **Guinean Forests of West Africa (GFWA),** BirdLife led the delivery of a Cambridge Conservation Initiative workshop in Ghana. The 50 participants from 10 countries drafted a theory of change and oversaw the re-introduction of the Critical Ecosystem Partnership Fund (CEPF) for Guinean Forests of West Africa, overseeing US$600,000 for one year.
In **Sao Tome** , 2024 saw the continued development of the EcoTéla Fund, the creation of a National Coordination Group to support co-management committees for the 21 Special Reserves created in 2023, development of a civil society capacity-building programme, the first annual seabird and biodiversity / threat data in the Natural Parque of Obô and training for the installation of SMART data collection and processing system in the country.
At **Huta Harapan** (Indonesia), BirdLife has provided overall support to Harapan as its future is being decided, including securing six months’ funding until the start of Phase 2. A proposal has been developed and submitted to the Global Platform for Sustainable Natural Rubber (GPSNR).
At **Mbeliling** (Indonesia) **,** discussions were held with Hempel and Good Energies Foundations with indications of possible funding in the first half of 2025 from one or both. The SCeNE coalition shortlisted Mbeliling for potential carbon feasibility.
**Emergency casework** was undertaken across a number of key sites. Key successes of BirdLife action include enhanced community engagement in the ESIA process in Kafue Flats in Zambia, Lake Nasser in Egypt declared as a no-hunting zone work, and airport plans for the Tagus estuary in Portugal stopped. Soda ash mining in Lake Natron in Tanzania is ongoing, while we are reviewing other cases for emergency casework support.
We produced the first draft of a **Site Casework handbook** . We expect to publish this comprehensive resource to support Partners engaging in site casework in 2025. We also started to share approaches and lessons learned via our HATCH Learning Hub.
Progress was made in preparing a Situation Analysis of the **coastal wetlands of the Arabian Peninsula** . Governments and experts engaged through regional webinars. Waterbird identification guides were translated into Arabic and the translation into Arabic underway of the Wetlands International toolkit on Restoration, Creation and management of salt marshes and tidal flats.
Seven **Sustainable Finance Initiatives** were supported through the Forests Impact Accelerator in 2024. The cohort includes Partners from Paraguay, Bolivia, Argentina, Colombia, Indonesia, Zambia, Nepal.
The RSPB signed an MOU with the Korean Ministry of Oceans and Fisheries to advance World Heritage nominations in Yellow Sea and England East Coast.
We developed a BirdLife position on **Other Effective AreaBased Conservation Measures** (OECMs) and had it approved by BirdLife Global Council in June 2024.
**We developed Nature-based Solutions** (NbS) guidance to support the Global Team and the wider Partnership. We then held dedicated sessions during the Africa Partnership meeting, which more than 20 partners attended.
## **SYSTEMS**
**AVISTEP** continued to expand 2024 with launches in Laos, Kenya, Egypt and Uzbekistan, extension to Australia commenced and a proposal submitted to the Asian Development Bank (ADB) to add Philippines, Indonesia, Cambodia, and Bangladesh.
**We produced bird sensitivity maps** for on and off-shore wind energy development for Poland and Italy, with a corresponding paper submitted for publication. We promoted sensitivity maps for Uzbekistan at CMS COP, which are being fed into Strategic Environmental and Social Assessment for renewables in Uzbekistan. Guidance documents were developed with IUCN on sensitivity mapping, biodiversity enhancement and sustainable supply chains, as well as a White Paper on nature positive renewable energy. Maps for Portugal (offshore) and Spain were also completed.
Progress was made on establishing a new contract with the Convention on Migratory Species (CMS) for continued coordination of the **Energy Task Force (ETF),** with further talks held with the Australian government to fund the ETF.
2024 also saw constructive input to EU-level guidance to Member States on new **renewables legislation** , including mitigation of impacts of renewables, and growing Partner engagement with national offshore policy and practice and with leading businesses. A workshop on nature and renewables was delivered to senior Partner representatives at the European Partnership Meeting in Kazakhstan. Internal discussions have started on pursuing possible synergies between the EU adaptation, restoration and renewables policies.
**The Integrated Biodiversity Assessment Tool Alliance (IBAT)** continued with double digit growth off an increasing customer base – resulting in greater impact with more subscribers and greater investment back into the data.
The **Americas Flyway Initiative (AFI)** saw significant progress in 2024 with key roles for BirdLife in 1) site selection and project development at four sites in Chile, Ecuador and Panama, 2) awareness raising and communications, including the launch of playbooks for structuring bird-friendly development projects, and 3) fundraising. BirdLife signed an MOU with Audubon and the Development Bank of Latin America and the Caribbean (CAF) to begin implementation of the Americas Flyway Initiative in 2025.
BirdLife continued to support the development and implementation of the **Regional Flyway Initiative (RFI) for the East Asian -Australasian Flyway** , working with the Asian Development Bank (ADB) through national stakeholder workshops to identify capacity gaps, key interventions for RFI
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sites, and build capacity of local stakeholders. Project concept proposals have been prepared for 36 RFI sites in four countries. Prioritisation of RFI wetland sites was completed for Papua New Guinea and Lao PDR, with further work undertaken to engage both governments.
A meeting between BirdLife and the President of the World Bank resulted in the establishment of a joint working group to develop outline to develop a **flyway initiative for the African-Eurasian Flyway** , with a focus on Africa. We shared this potential BirdLifeWorld Bank collaboration with other key stakeholders, including other Development Banks, through a BirdLife-led side event at CBD COP 16.
Both ADB and Asia Infrastructure Investment Bank have reached out to BirdLife to explore options for a **flyway initiative for the Central Asian Flyway** . Further funds were secured to support work with development banks in the Central Asian Flyway.
## **SOCIETY**
A very strong in-person BirdLife delegation attended the **Convention on Migratory Species (CMS) COP 14** in Samarkand, Uzbekistan, including 14 Partners of which four were part of their government delegation. BirdLife was involved in more than 15 side events, including a BirdLife and CMS Secretariat cohosted IKB side event at which the report on bird hunting in Southeast Asia was formally launched.
BirdLife advocacy led to improved resolutions and decisions on IKB, Poisoning, Vultures, Wild Meat, and Species Action Plans. The BirdLife-led situation analysis for the Central Asian Flyway was recognised as forming the baseline and foundation of support to the Initiative for Central Asian Flyway (ICAF), led by the Government of India, which was formally adopted by CMS COP14.
The **Convention on Biological Diversity (CBD) COP 16** in Cali, Colombia, saw BirdLife focus on advocating for protecting and conserving critical sites for migratory birds in negotiations and promoting the flyways programme of work within the active side event profile. BirdLife encouraged the CBD to include wetlands within multiple documents emphasising their importance for biodiversity, climate change and people. BirdLife also advocated to finalise the update of Ecologically and Biologically Significant Areas ) to facilitate future listings of key marine flyways sites as Marine / High Seas Protected Areas, and on mainstreaming biodiversity to establish greater support for Parties to address the main threats to flyways sites from other sectors. BirdLife’s participation in The Global Partnership on Ecological Connectivity with CMS, Ramsar, IUCN, UNEP-WCMC and WWF was also announced.
Other key policy activities included engagement in the Friends of Species Working Group, consultations with key governments to distil options/champions for species recovery agenda, as well as continued, rolling facilitation of the BirdLife Climate Expert group involving engagement across NGOs and with key governments to explore options for a joint climate/biodiversity agenda across Conventions.
2024 saw very strong BirdLife engagement in all relevant **Ramsar** processes. We developed Ramsar National Biodiversity Strategics and Action Plan (NBSAP) guidance as well as helping to shape Ramsar’s input to CBD monitoring framework and leading on drafting a resolution on OECMs/effective management for Ramsar COP15. BirdLife also facilitated a cross-regional alliance with key governments across the wider Ramsar agenda and provided rolling support to BirdLife Zimbabwe on preparations for Ramsar COP 15, which will take place in Victoria Falls in July 2025.
We developed BirdLife positions on ‘Nature Positive’, which the Global Council approved in June 2024.
Our BirdLife Marine Programme worked with Nature Tanzania to advocate for the ratification of the **Biodiversity Beyond National Jurisdiction Treaty i** n Tanzania. Various awareness
raising events, webinars, meetings with government representatives and a national write shop were facilitated to drive the creation of essential frameworks, institutional coordination and drive parliamentary engagement.
Aves Argentinas (our Partner Argentina) continued to engage and advocate to protect priority sites in the Argentine Sea. The priority in 2024 was seeking senator approval for the creation of the “Agujero Azul” (Blue Hole) Marine Protected Area.
BirdLife developed a draft management plan for the North Atlantic Current and Evlanov Sea basin Marine Protected Area, which was submitted for discussion to OSPAR Contracting Parties (Convention for the Protection of the Marine Environment of the North-East Atlantic).
In a major, concerted effort in 2024, we joined forces with four other key environmental organisations and encouraged our Partners in Europe participate in the national election campaigns and mobilise their own supporters for the **EU Parliamentary Elections** . BirdLife developed an advocacy and communications strategy, including relevant materials ready to use for our Partners, including:
- Analysis of the voting behaviour of political parties in all European countries on environmental issues over the last five years
- Positive stories about the European Union and how the EU is concretely benefiting nature and people
- Briefings on specific priorities relevant in the context of the EU elections
- Public letters and press releases targeting key decision makers on key moments
- Social media assets for the general public to explain the importance of the EU for nature and people and why voting matters
2024 also saw the final approval of the **EU Restoration Law** , a huge achievement marking the culmination of several years of targeted advocacy and engagement by BirdLife and others.
Working with the **private sector** , BirdLife’s engagement with Iberdrola in 2024 included collaborating on EU policy advocacy priorities, initiating a trial of the calibrated Species Threat Abatement and Restoration (STAR) metric, and developing a best practice roadmap for Brazil. BirdLife and Heidelberg Materials both contributed to the Cement and Concrete Sector report of the World Economic Forum’s Sector Transitions to Nature Positive report series. Rio Tinto published their highintegrity criteria for nature-based solutions and developed a Group Nature Strategy and will be developing Site Improvement Plans and targets for priority sites. The renewal of BirdLife’s partnership with Sibelco was approved, with an expanded programme which is now more focused on biodiversity delivery.
Audience growth across **social media** has increased exponentially on most platforms, Partner distribution of the magazine has increased readership, and the website articles have been numerous, covering all the news across the organisation.
A successful workshop with the Global Communications Team and colleagues from other departments took place in April in Brussels, which laid the foundation for a collaborative **flyways strategy across communications** .
## **SCIENCE**
We completed the redevelopment of the **BirdLife DataZone** in 2024, with extensive user-testing carried out ahead of launch in April 2025.
**We submitted Red List** reassessments of 4,742 species (42% of the world’s birds) to IUCN for publication. >4,300 Least Concern species were bulk-updated using newly available information. 145 species changed category after expert consultation on BirdLife Forums, including 16 migratory
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shorebirds uplisted to higher threat categories. 1,350 species are left to complete for the 8th comprehensive assessment due for release in October 2025.
We identified 722 confirmed and assessed **KBAs** across seven countries and published on the KBA website, supporting globally significant populations of 2,390 species in 55 taxonomic groups. The project involved 600 taxonomic experts and 129 organisations in the National Coordination Groups. Project closing events were held in each country to present project results to decision-makers with results communicated through KBA Newsletter and various social media, including videos summarising the results in English and Spanish.
**Sustainable Development Goal indicators** were updated and provided to IBAT & submitted to the United Nations.
**Key Biodiversity Area pipeline** was delivered to IBAT, with integration of spatial data completed. The KBA website was updated with improved factsheets and addition of a tabular search section
In 2024, we published papers on:
- Defining ‘areas of particular importance for biodiversity’ for CBD
- - Marine Area of Habitat (AOH) maps and STAR metric
- - IUCN Red List criteria modelling
- Red List Index for Australian birds
- - Harnessing online data for biodiversity monitoring; a global review of impact of conservation action
- - Human-induced mortality of migratory birds
- Global review of wild bird trade; reducing bird mortality at power lines
- - Red List platform, understanding species elements of the Global Biodiversity Framework
- Powerline undergrounding need in Uzbekistan and Asian Houbara survival
- Taxonomic distinctiveness of Cambodian Bengal Floricans
- Taxonomic enigma of Coua cristata maxima
- - Biological characteristics of Australian threatened birds
- Climate change as biggest threat to Australian birds
- - Australian threatened bird recoveries
- Review of extinction probability analysis of Slenderbilled Curlew
- Role of kleptoparasites in Highly Pathogenic Avian Influenza (HPAI) transmission, lost birds, description of new Myzomela sp.
- Taxonomic revision of Yellow-billed Kingfisher
- - Conservation status of Sangihe Dwarf-kingfisher, Niam-niam Parrot, Cyrenaica Partridge; African Houbara
- Kangean Islands avifauna and White-eyed River Martin
- Southern Ocean KBAs; high seas conservation under climate change
- Seabird-vessel interactions
- - Biologging data collections
We completed the open-access online **Marine Megafauna Conservation Toolkit** , which will facilitate the identification of important biodiversity areas and site proposal guidance.
We successfully completed the **Marine Flyways** manuscript detailing the global marine flyways and the methodology by which they were determined and submitted it to Global Ecology and Biogeography.
We published A review paper and held a hybrid event in Cambridge (UK) to showcase **20 years of the SeaBird Tracking Database** and its conservation impact.
## **PARTNERSHIP**
All BirdLife regional divisions organised **Regional Partnership Meetings** in 2024, bringing Partners within each region together to plan, share knowledge and experience and take key decisions on a range of global and regional priorities.
Key Global Team and Partners staff carried out extensive consultations to gather needs, priorities, challenges and necessary implementation structures and ways of working needed to effectively support the development of existing Partners and in relation to the expansion of the BirdLife Partnership We consolidated these inputs into a **plan for guiding future efforts to strengthen and expand the BirdLife Partnership** for consideration and approval by BirdLife Global Council.
All regions delivered **targeted technical and organisational development to Partners** including through key projects in West Africa (Hatch), Pacific (INSPIRE) and Europe (RENATE).
We made further progress in the development of **Flyways Conservation Strategies** to guide actions of the BirdLife Partnership in each of the major flyways Partners approved the BirdLife Strategy for the Central Asian Flyway. Final drafts of the strategies for the East Atlantic Flyway and ‘eastern part of African-Eurasian Flyway (together covering the African-Eurasian Flyway) were discussed with the BirdLife Partners in Middle East, Africa and Europe and Central Asia. The development of the BirdLife strategy for the East Asian-Australasian Flyway was discussed at Asia Partnership meeting, with completion expected in Q1 2025. Work on BirdLife Americas Flyway Strategy started and is expected to be completed in 2025.
Further progress was made in establishing a cross-cutting **Strategic planning** support function for Partners with new BirdLife guidelines on strategic planning developed ahead of their launch in early 2025. A dedicated strategic planning space has been built on the Hatch Learning Hub and a number of key Global Team and Partner staff engaged to provide future support.
A number of activities have taken place with Partners to build **policy-related capacity** , including facilitation of a National Biodiversity Species and Action Plan (NBSAP) Partner-toPartner exchange, and finalisation of a Global to Local Policy Advocacy Toolkit package for rolling out advocacy training and tailored support for Partners in 2025 and beyond based on their needs and priorities.
BirdLife launched the **Partnership Learning hub** on the Hatch Platform, as a place to bring together key learning tools, resources, case studies and key contact for cross-cutting learning topics and acting as a focal point and resource library for future capacity / Partner development efforts.
## **Operational – Building a Better BirdLife**
A number of key **internal projects** began implementation in 2024, including the Employee Focus Group, GoNoGo process and work on defining the Partnership’s brand identity, which concluded at the end of 2024.
We started work to update the BirdLife Global Team’s **Safeguarding Policy and associated documents** and develop a draft **Safeguarding Position for the Partnership** . This included a comparative review of other international conservation NGO policies and recommendations to integrate social safeguards and safeguarding in BirdLife project management processes.
The initial scoping was carried out in relation to a key internal project which aims to develop and roll out a standardised **project-life cycle process** for the BirdLife Global Team, with this project due to move further into implementation in late 2025, early 2026.
A process and pipeline for managing work to address **strategic issues** has been established and is working to support the
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coordination and oversight of a number of initiatives designed to improve the work and functioning of the Global Team.
## **2025 Work Plan**
## **Highlights from 2025 work plan**
At BirdLife International’s 2022 World Congress, a new 10-year Strategy (2023-32) was adopted alongside six five-year Regional Plans (2023-27).
To this end, the Global Team has: organised its resources (people and money) around five conservation programmes (Preventing Extinctions, Flyways, Forests, Marine, and Climate Change), seven functional plans (linked to the foundations / pillars of the Strategy - i.e. - science, partnership (formerly network & capacity development), policy, business and biodiversity, communications and fundraising) all supported by a Business Plan;
Drafted five-year implementation plans for each global programme, function and region, which are used to develop annual work plans highlighting the most significant priorities for 2025 which together constitute the Global Team Annual Work Plan;
Proposed a process for monitoring and reporting implementation of the Strategy and to assess the collective impact of the Partnership, but also of the Global Team;
Established a new model for ways of working across different parts of the Global Team.
## **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 Global Team 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.
## **The proposed top organisational priorities for 2025 are:**
## **SPECIES**
**Reduce specific direct threats to threatened bird species especially from illegal killing, seabird bycatch, poisoning, trade and invasive alien species while also driving species recovery actions for 100 species in the Preventing Extinction Programme**
By end of 2025, we shall have a Master Plan for the strategy of the Preventing Extinctions Programme, implementing new analysis and prioritisation to identify opportunities for Critically Endangered species conservation; launched a ‘Reality check’ report on progress of governments towards eliminating illegal killing in the Mediterranean region; expanded Vulture Safe Zones in Africa and Asia including scaling up activity to cover up to 10 countries; increased engagement on bird trade in South East Asia, Africa and Americas including working in up to one new country in each region; and continued our ambitious Invasive Alien Species (IAS) programmes, including the Tropical Pacific Inspire project, impacting c55 sites and seven threatened seabird species.
## **SITES**
**Strengthen effective protection, restoration, management and innovative funding for specific priority sites, seascapes and landscapes (forests, grasslands and wetlands) including across the four major flyways of the world** By end of 2025, we shall have advanced protection, restoration and management in 20 flagship forest landscapes, particularly
Atlantic Forest and Choco-Andes (Americas), Tsitongambarika (Madagascar), Guinean Forests, Greater Gola and Obo National Park (Africa), and Harapan and Lomphat (Asia), including securing large-scale investments in Pic du Fon, Guinea and Mbeliling, Indonesia; progressing innovative financing in 12+ sites through the Forest Impact Accelerator and its graduated projects; initiated regional small grant mechanisms in West Africa and Mediterranean that will enable civil society to protect and enhance nature and climate resilience in Key Biodiversity Areas; developed a comprehensive and agreed strategy for BirdLife's engagement with carbon projects and identified a clear implementation pathway.
## **SYSTEMS**
**Reduce the impact of key systemic drivers on bird populations and habitats especially through influencing energy, fisheries and agriculture systems**
By end of 2025, we shall have completed the first Humboldt Current high-risk fishery analysis with Global Fishing Watch; developed a coherent programme bringing together existing seafood supply-chain engagement projects; challenged at least five Marine Stewardship Council Certification assessments to ensure they incorporate impacts on seabirds; and completed a marine sensitivity map to inform offshore wind development in Australia.
## **SOCIETY**
**Advocate for BirdLife positions in key Multi-lateral Environment Agreement decision-making taking place in 2025 (especially Ramsar, CITES and Climate) and support efforts to translate these as well as existing international commitments and the Global Biodiversity Framework into regional (especially EU, Africa, Americas and the Pacific) and national policies, funding and plans essential for driving critical implementation on the ground.**
By end of 2025, key advocacy objectives will have been met for major global processes and regional priorities, including laying the foundations for subsequent global advocacy in 2026 (CMS and CBD) and we shall have reviewed our Biodiversity and Business Engagement strategy and have an agreed a way forward. We shall have developed a bespoke policy roadmap for Partners in the Americas and have advanced efforts to fundraise for policy advocacy across the Partnership.
## **SCIENCE**
**Improve the quality, accessibility and application of BirdLife’s scientific datasets, tools, research and outputs, including the DataZone, IBAT, AVISTEP, databases for seabird tracking data, Important Bird and Biodiversity Areas and Key Biodiversity Areas, and the comprehensive reassessment of birds for the IUCN Red List.**
By end of 2025, we shall have launched and effectively promoted the new BirdLife DataZone, completed the IBAT strategy review, launched AVISTEP for Australia and secured funding for additional countries, launched improvements to the seabird tracking and KBA databases, and completed the current comprehensive IUCN Red List update for all birds.
## **PARTNERSHIP**
**Build the technical and operational capacity of existing Partners and expand the Partnership especially through agreeing and implementing the Strengthening Partnership Expansion Plan**
By end of 2025, we shall have developed a strategic proposal for partner expansion and capacity building, which is prioritised and costed with a comprehensive implementation plan with timeline.
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## **Operational – Building a Better BirdLife**
## **Make progress towards meeting organisational targets for unrestricted funding, financial reserves and overheads while also improving key BirdLife processes, systems, procedures and increasing staff engagement**
By end of 2025, we shall have a pathway to create additional unrestricted funding, unrestricted reserves of £4m and free reserves of £2.8m with an overall increase in the contribution to overheads. We will have a roadmap for the integration of systems, business intelligence reporting for critical systems and a roadmap for phased delivery for other systems. We will have kicked off the Project Life Cycle Initiative. We will have feedback from the BirdLife Focus Group initiative to inform the delivery of key projects in 2026.
## **Leadership Priorities**
Areas which will require cross-organisational leadership effort
**Ensure we maintain momentum in developing and implementing our growing Global Flyways Programme in the run up to the 2026 Global Flyways Summit*.**
By end of 2025, we shall have staff and Partners aligned behind strategies for the four main flyways; supported implementation of investment initiatives for East-Asian Australasian Flyway (ADBRFI) and Americas Flyway (AFI); successfully engaged further development bank support for both African-Eurasian and Central Asian Flyways; be on the cusp of capitalising a global flyways civil society granting initiative starting in Asia (designed to provide financial support to BirdLife Partners and other NGOs); strengthened the Luc Hoffmann Flyway Fund (or an analogous mechanism) by successfully engaging new donors as to the conservation importance of flyways and the strategic strength of flyways for BirdLife as a whole.
## **Drive our engine of growth by implementing our brand identity and fundraising approach.**
By end of 2025, we shall have an integrated comms strategy that will drive engagement, and support a new digital acquisition strategy to increase our pool of supporters and donors; and integrated the brand story into our supporter communications and delivered compelling cases for support for our priorities and showcase BirdLife’s unique selling point and impact
## **Articulate a consistent and compelling vision which engages and motivates both staff and Partners especially as we prepare for the 2026 Global BirdLife Meeting*.**
By end of 2025, a vision for the Global Team will have been communicated with actions in place to translate it into reality so that staff feel more motivated by it (as measured by engagement survey); budgets and plans will be in place for the Global BirdLife Meeting and Global Flyways Summit and we shall have begun our review of the Global Implementation Plan with a view to refining it for the second half of the strategy period (2027-2032)
## **Develop a pay policy and make significant progress with the pay roadmap.**
By end of 2025, we shall have a well-established, rigorous methodology for assessing the level of responsibilities of all roles across the global team as documented in the job descriptions; identified the common principles that underpin decisions relating to people’s pay; agreed a pay policy and a road map detailing how we plan to achieve our pay strategy; and will have continued to address pay disparities and moved us towards achieving our pay strategy through the annual pay review
*Both will be held on 8-11 September 2026 Nairobi, Kenya.
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## **Financial Review**
## **Review of finances**
The Trustees review, approve and monitor performance against the annual budgets of the Global Team. Expenditure is planned to optimise the benefits towards the strategic objectives of the Partnership, while maintaining a financially stable Global Team.
The organisation 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, the Hempel Foundation, 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 47 to 50) is critical to the stability that allows the Global Team to service the Partnership.
The organisation’s income has decreased during 2024 by 7% with total income of £33.0 million compared to £35.8 million in 2023. Income has decreased mainly because of a large donation (USD 5m) received in 2023 for work continuing into 2026.
The global threats to wildlife are immense and increasing. Many organisations like BirdLife International are finding it difficult to ensure their funding keeps pace with the scale of this challenge.
The organisation’s total expenditure increased to £31.8 million in 2024 compared to £29.8 million in 2023. This enabled the organisation to deliver the many conservation results (see the 2024 Highlights section).
The organisation’s unrestricted net income before transfers showed a surplus of £697,306, of this the Trustees chose to designate £294,455 of this for the CEO fund to cover certain expenses at the discretion of the CEO. This compares to a surplus of £564,592 in 2023. The organisation is committed to creating surpluses in order to keep the unrestricted reserves in line with policy.
The organisation is dependent upon voluntary income to cover a significant proportion of the operational costs 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 International as well as the long-term funding commitment projects and Partners require.
Securing and maintaining unrestricted income remains a key priority and continued to be a key focus area in 2024. See the Fundraising section for additional details.
A statement of financial activities is set out on page 24.
## **Financial reserves**
BirdLife International 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 International’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 International's reserves and endowments regularly. BirdLife International aims to maintain unrestricted income reserves sufficient to maintain BirdLife International’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, which was reviewed in November 2024, includes a target of holding free reserves of 8-16 weeks of unrestricted expenditure (£2.3 million to £4.7 million for 2024). BirdLife International met the lower target in 2021 and has continued to build reserves. 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 International.
At the end of 2024 total reserves were £34.7 million (2023: £33.1 million). Of this £26.4 million is restricted funds and not available for general purposes (2023: £26.0 million), and £4.4 million is endowment funds (2023: £3.9 million). The remaining funds of £3.9 million (2023: £3.2 million) represent the unrestricted reserves of the charity. The Trustees have chosen to designate £451,018 of unrestricted funds for the CEO fund. £889,558 of unrestricted reserves have been absorbed by costs capitalised in connection with the systems development and website. Free reserves amount to £2.8 million (2023: £2.0 million).
The Trustees recognise that whilst the reserves are above the minimum target set by them in the policy, they remain towards the lower end of the policy and therefore plan to continue to build reserves over the next few years.
## **Going concern**
The Trustees have assessed BirdLife International’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 2026 and a consideration of key risks that could negatively affect the charity.
2024 has been another good year with the unrestricted reserves remaining in the agreed range. BirdLife International’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 International 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 towards the lower end of the policy level, and in light of the current economic climate. For the period of review to 31 December 2026, 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 Trustees therefore have a reasonable expectation that the organisation has sufficient resources to continue in operational
16
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**BirdLife International Trustees’ Report and Financial Statements 2024**
existence for the foreseeable future and believe that there are no material uncertainties that call into doubt the ability of BirdLife International to continue as a going concern.
## **Risk and uncertainty**
The Trustees have overall responsibility for ensuring that BirdLife International has an appropriate system of controls, financial and operational. They are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:
- BirdLife International is operating efficiently and effectively.
- Its assets are safeguarded against unauthorised use or disposition.
- Proper records are maintained, and financial information used within the charity or for publication is reliable.
- BirdLife International complies with relevant laws and regulations.
The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:
- A strategic plan, annual budgets and work plans approved by the Trustees.
- Consideration by the Trustees of financial results and forecasts, variance from budgets, and progress against work plans at each of its meetings, and also by the Finance 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.
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**BirdLife International Trustees’ Report and Financial Statements 2024**
|_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.|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.|
|Scientific data (e.g. in WDKBA) becoming
poor quality and out of date|BirdLife International 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.|
|Lost or compromised data, websites and IT
systems or equipment, as a result of
cyberattacks, or lost or stolen hardware.|We 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 International’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.|
|Fraud: payments might be made to criminals
or unauthorised personnel, instead of
authorised recipients. Cyber fraud (e.g. CEO
impersonation, payment diversion) continues
to be a significant risk.|We have implemented a number of fraud risk controls over the past 24 months,
including regular phish penetration tests and awareness-raising among staff. We
have also adopted a conflicts of interest policy, against which staff must declare
compliance on a yearly basis.|
|Staff member might be made ill or is injured
(or even killed) while at work|All staff are required to complete a workspace risk assessment, and this is being
checked yearly. We have also introduced a travel information platform where staff
can obtain real-time data on travel risks. We check compliance with local laws in all
our regional offices, and we will identify how to address any gaps.|
|**_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.|The operating landscape is changing very rapidly within the sector, especially as
international aid is being cut (not just in the USA, but also in France and the UK and
given growing security concerns it is possible that other European countries will
follow). We will be responsive to the changes (for example, complying with any
contractual changes that arise) and also think about how our ways of working may
need to evolve in the medium term.
However, BirdLife International intends to continue advocating for nature-based
funding, rather than location- or species-specific funding. BirdLife International 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. BirdLife International has implemented tight budgetary and
forecasting controls to ensure costs are managed in line with the reserves policy.|
|BirdLife International 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.|We have implemented a number of controls and continue to review and update our
foreign exchange exposure hedging strategy.|
|**_Compliance with laws and regulations_**||
|Violation by BirdLife Global Team, 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 have introduced additional checks in the
Partner Quality Assurance System to assess vulnerabilities.|
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**BirdLife International Trustees’ Report and Financial Statements 2024**
||BirdLife International continues to review and adopt appropriate policies on a rolling
basis, taking particular account of new legislation or improvements to best practice.
We continue to identify, develop and roll out learning and awareness on compliance
matters.|
|---|---|
|**_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 Global Team 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 International is party to the consortia governance mechanisms, which
provide protection for BirdLife International'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 International 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 International 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.|
19
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## **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. The Investment policy was reviewed and updated in November 2024.
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 International seeks to produce the best financial return within an acceptable level of risk.
- ➢ The long-term endowment funds are divided into three distinct investment portfolios as at the date of the policy:
- Harapan Endowment: A donation of $3 million was received from Singapore Airlines in 2013 to establish a permanent endowment to support the Harapan Rainforest Initiative. This donation was invested in 2014 into a tailored US Dollar-based portfolio. The investment objective is to achieve a return of CPI+3.5% per annum over the long-term. This strategy aims to at least preserve the real value of the endowment while enabling annual expenditures of around 3.5% per annum. The portfolio is managed by Cazenove Capital.
- Main Portfolio: This portfolio underpins BirdLife International's other endowment funds, which are consolidated into a Sterling-based main portfolio. The investment objective for this portfolio is also CPI+3.5% per annum over the long-term. The portfolio is managed by Cazenove Capital.
- Japanese Portfolio: This portfolio is managed by the Japan team and was created in order to support the work done by the Science team. The investment objective is to maximise growth and provide an income for Science. It is managed by CP Capital Asset Management Limited
- ➢ 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) production and processing of coal. Formal engagement with companies in the oil and gas sector is also considered to be particularly high risk and it is likely that this would only be proposed in exceptional circumstances and where there is no formal association with, nor endorsement of, the continued levels of oil and gas exploitation and exploration.
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.
As shown in note 12 the value of the combined portfolio has increased from £7.3m in 2023 to £8.2m in 2024.
## **Subsidiary holding**
The Charity has one wholly owned subsidiary, BirdLife LWS Limited, formally known as BirdLife Limited (to December 2023). During 2023, BirdLife LWS Limited entered in an Agency and Delegation of Authority Agreement with the Royal Government of Cambodia (RGC). The purpose of this is to further the conservation of forests in Cambodia and the biodiversity, through the marketing and sale on the RGC’s behalf only of Project Verified Emissions Reduction (VER’s) to third parties, on a nonprofit basis and educating of the public on the conservation of forests and the biodiversity therein, the benefits of carbon dioxide emission reduction and the use of CO2 offsets.
## **Grants and awards policy**
BirdLife International 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 Global Team 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 International’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 16-17. 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.
**The interests of the company’s employees**
BirdLife International’s employees and volunteers make the charity the special place it is today. Their experiences help inform BirdLife International’s work and people policies. BirdLife
20
www.birdlife.org
8lrdLlfo Intemallonal Trusto95' R•port and Flnanclal Slatsments 2024
Intematn8I promotes ftexible worklng practices lo show our
commitment lo a healthy work.life balance and receives feedback
on employee wellbeing through regular suryeys and stsff
appraisals. Council re¢dves rggular workforce updates in resped
to all ol the above.
Fundraising
In 2024, the Fun(Jralslng Devglopmenl team together wflh a
working group of senior leaders across the organisation.
successfully led a Fundialsing Approach Slrntegic Prolect lo
eale a clear plan to grow incorne lo ntribUte to the
organisallon's success. The plan outlines key phases. Phase
one of our plan12025-20271- 'gearing up for grovAh' will deliv
key shifts in our apptDach lo fundraising which will create the
foundats'ons for phase two and deliver on OLJr ambilioL15 goal lo
doubl8 DèveloptHenl'5 contribution lo unrestricted income. Phase
IV {2028-20301 I11 focus on delivering an ambitious new growlh
trajectory to ddiver impact at scale,.
The lfflpart of the company's operations on thg communlty
and envlronment
BirdLife's family of Partners connecting natK)nal communities
arouThJ the globe. its groL¢n¢t)reaking. Our highly cited science
and proven ntUry-old track record ol saving species from
exunctton a1 siles from destruction is increasingly recognised for
its value and effeclivene5s. 2024 was another year ol significanl
achievemenl. highligh15 are outlined in the strategic report from
page 10 and ihroughoul this Trustees. report.
We would like lo thank all our supporters whose generosity has
helped drive forward BirdLife's work over the past year. It's 0Y
th your continued support that we'll be able lo prOtt the vwortd
wè share.
The desirability of the company maintainlng a reputstioTr for
high stsndards of business conduct
BirdLife Intemalional follows a rigoTOU5 risk Management process
to manage regulatory and legal risk and is commiited lo comptying
with all applicable law5 and regulation5 relating to fraud, bribery
and corruption. Risk management Is also discussed in detsil in
this report, from page 17.
Birdknfe International has not engaged wth third paeS to ratse
funds and any direct approach to members of the public for
funding has been limited. excepting an increase in digital
fvndraising. BirdLrfe International is registered with the
Fundraising RegLJlator, and no CDmplaints were received i
relation lo BirdLife Intemational's fundralsing activllies during
2024.
Th• n••d to act falrfy between members of the ¢ompany
The Trustees understand the Charity Cotnrnission Tequlremenls
and understand tho need to avoid and manage potenlial confticls
of Interest.
The n99d to foster the company's bu$lne5$ rel*lonshlps
wllh Suppliers.
Customers
and others {In¢luding
engagemenll
8irdLile Inlernalional's network of partnership organisallons is key
to its Work Mjrldwide. BirdLife 15 driven by ils belief that local
peopl&. worklng for nalure Sn th•lr own plac8s bth ¢onnected
nationally and intemaiionally IhTDugh the global Parther5hrp, are
the key to sustaining all life on this planet. This unique k)cal-Io-
global approath delivers high irnpacl and long-lerm conservallon
for the benefit ol nature and people. During the year Trustees and
the Global Leadership Team have overseen relationships with our
key suppllers 10 ensure a posllive and effective relalionshlp Is
fosleTed through our prtscurement process.
Auditors
Each of the persons ¥¥ho is a Trustee at the dale when Ihis report
is approved confirms Ihal..
So far as the Trustee is aware. there 15 relevant audit
infofmats'on of ¥thich the charitable company's audltors are
unaware.. and
The Trustee has taken all Ihe steps helshe otjght to have
taken as a Trustee to make himselllherself aware of any
relevant audll Infomiation and to establish that the charilable
company's audllors are aware of th31 information.
This confimi81ion is given and should be interpreted In
accordance with the provlsions of s418 of the Compan5es Act
2006.
Enèrgy Usage
Clow8 U.K. LLP has expressed its will1ne$S to continue as
auditor for Ihe next financial year.
Year End 31 December 2024
UK Ener
use
kV4h
A550cialed greenhouse gas
emissions
(Tonnes C02
iv.
C02e
Intensity rats"o emi5slons per
FTE
c02elE)
124433.588 kWh
23.658 IC02è
Acknowledgements
0.190
The staff ol the ThDbal Team are very highly valued, as are all our
supporters. 11 15 through them Ihal we can ensure that time and
money are well Spent towards aGhiewng the longef-term
conservation goals.
YeaT End 31 December 2023
UK Ener
use
kvvh
Associated greenhouse ga5
emissions
(Tonnes C02
iv.
C02e
Intensity ratio emisslons per
C02elFfE
129051.067 kwh
24.486 tC02e
The Trustees would like lo take this opportunity lo thank everyone
who has shown their dedication. commitment and support lo
BirdLife.
0.189
The Trustees. Annual Report and Strategic Report therein has
been approved by the BtsaTd af TSteeS on 14 August 2025 and
$1gned on their behalf by..
Associated greenhouse gas emissions have been calculated
using the gTeerthouse gas ernis510ns protocol method.
/+J
Martln Birch
Treasurer
21
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## **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 2024 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 2024 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.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **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.
## **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
22
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Birdufe Inlemadonal Trustees, Report and Financlal Stat•ments 2024
are wnsidered m8terlal If. Individually or in Ihe aggregate.
they could reasonably be ex¢1 to Inflnce Ihe
economic decisSons of users lakgn on the basls of these
finanaal statements.
further remove¢J non-compllance vhlh law5 and regulations
Iliregularitiesl is from the events and transactions Teflecled
In the financ¢al st8lemenls, the less likely the inherently
limited procedur8s required by auditing standards would
tdenlify it. In addlllon, as wlth any audit. Ihere reMned
higher rfsk ol non4etection ol irregulariiles, as these may
Involve
collusion.
forgery,
inlenllonal
omissions.
mlsrepresentations, or the override of itTrlemal (x)nlrols. We
are not responsible for prevenllng non-compliance and
cannot bg expected to delect non-compliance th all laws
and regulations.
Detsils of Ihe extent lo whlch the a111 was consldored
capable of detecting irregularilles, Including fraud and non-
compliancfj wth laws and regulations 8ie sel out below.
A lurther doscription ol our responsibllllies lor the a11 of
the finanaal stslemonts Is located on the Financial
Reporting
Council's
webslle
aL'
vMw.frc.org.ukJ8uditorsresponsibililies. Thi5 descriptlon
forn)s part of our audS10rfs report.
Use of our report
This report is made sol¥ly to the charilable company's
members, 85 a body, In aecordance wlth Chapler 3 01 Part
16 01 the Companies A¢t 2006. Our audit wort( has bggn
undertaken so Ihal we mlghl slate lo Ihe ¢harTtable
company's members those matters we are required lo state
lo them in an audilorfs report ond for no other purpose. To
the ft211e51 extent pem)itte(I by law, we do not accept or
assume responsSbility to anyone other than the rtharitablo
company and the charltable company's members as a
body, for our 8udlt work, for thls report. or for the opinions
we have formed.
Extent to whlth the audit way conyidered capable of
dotect5ng iTregularitl•$, Includlng Iraud
Irregulartlies. including fraud, are Inslanc8s of non
compliance with laws and regulations. We identified and
assessed Ihe iisks ol rnalerfal mlsslatement ol the financial
stslements Irom Irregularibes, whelherdue lo fraud or effor,
and dlscu5sed these between ouraudil loam members. Vve
then designed and pèrforffled audit procedures responsive
lo Ihose risks, including obtaining audit evldence sufficlwtl
and appropriate lo provide a basis for our opinion.
Wg obtain1 an underslanding ol the legal and regulatory
frameworks within which the charitable company and group
operates. focuslng on those laws and regulation5 that have
a dlrgct effect on the delermlnatlon ol rnaterial amounts and
disclosures in the financi81 slalemenls. The laws and
regulations we consirter In this context were the
compar$ Act 2006 and the Charilles Act 2011, together
with the Charities SORP IFRS 1021. We assw6d the
required cornpliance vth thes& laws and rogulaliorB as part
of our 8udit procedures on the relaleLI financlal $ts18menl
items.
Nicola May
Sensor Slalulory Auditor
For and on behalf of
Crowe U.K. LLP
ststutory Auditoi
London. UK
In addition. we considered Provisions of other laws and
regulations that dts not have a direct effect on the fin8ndal
stslements bul compliance with whi¢h might be
fundamentsl to the charitable company's and the group's
ability lo operate or to avoid a malerlal penalty. We also
considered the opportunitSes and incenllves Ihal may exist
ithin the charitable company and Ihe group for fraud. The
law5 and regulation5 we ojnsidered in this context for the
UK opeTalions weré anli-fraud, bribery and COTruplion
legislallon and General Dats ProleGtlon Regulation
IGOPRI. We also considered compliance with local
legislation for the group's overseas operating segm&nts.
Dale.. 28 Augu8t 2025
Audits'ng standards limit the required audll procedures to
Idenufy non-complian¢e wllh these laws and regulations lo
enqulry of the Tru5tee5 and other management and
inspecuon of regulatory and legal e£)rrespondence. W any.
We identlfied the greatest risk ol mal$rfal impact on the
rinanci81 StatemtS from irregularili05, in¢ludlng fraud. to
be w7ihin the tlmlng of recognition of grant and ¢ontract
income and the override of controls by management. Our
audit procedures lo respond to these risks included
enquiTies of management and th& Audit C0mIttee about
their own identific3lion and assessrnent of Ihe risks of
1rregtjlarfli. sample testing on the posting of journals,
reviewing accounn9 estimates and judgements for blases.
reviewing regulatory corr8spon¢Jence with Ihe Charity
Commission, sample testing of grant and contract income.
and reading mlnules of Meetings of IhDs& charged Mth
governance.
Owing lo the inherent limllation$ ol an audit, there ig an
tJnavoid8ble Ask that we may not have dele¢lèd" sCe
malerial mis5taleinenls in Ihe finallcial slalem8nts, even
though we have properfy planned and perfomed OLM a11
in accordance wlh auditing sland8rds. For example, the
23
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
Consolidated Statement of Financial Activities (incorporating income and expenditure account) For the year ended 31 December 2024
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**funds**|**funds**|**Funds**|**2024**|**2023**|
||_Notes_|**£**|**£**|**£**|**£**|**£**|
|**Income and endowments from:**|||||||
|_Donations and legacies_|||||||
|Partner membership contributions|27|931,228|113,382|-|1,044,610|999,115|
|Subscriptions||244,210|62|-|244,272|152,177|
|Other donations and legacies||162,083|1,408,309|-|1,570,392|3,038,038|
|_Other trading activities_|||||||
|Event income||438|975,226|-|975,664|748,066|
|Trading activities||18,016|30,657|-|48,673|36,036|
|Income from investments|4|358,774|92,937|88,854|540,565|455,613|
|_Income from charitable activities_|||||||
|Partner organisations|27|424,143|1,309,165|-|1,733,308|2,003,397|
|Governmental institutions||374,832|4,942,057|-|5,316,889|4,556,831|
|Trusts and foundations||1,594,350|12,904,082|-|14,498,432|17,965,617|
|Corporations||99,151|6,927,723|-|7,026,874|5,869,926|
|Other income||9,676|4,069|-|13,745|13,359|
|||**________**|**________**|**________**|**________**|**________**|
|**Total income**|28|4,216,901|28,707,669|88,854|33,013,424|35,838,175|
|||**________**|**________**|**________**|**________**|**________**|
|**Expenditure on:**|||||||
|Raising funds|5|1,984,446|35,924|48,880|2,069,250|1,663,369|
|Charitable activities|5||||||
|Species||156,579|5,636,596|-|5,793,175|5,970,918|
|Sites||360,739|8,707,973|-|9,068,712|7,991,909|
|Systems||441,325|4,851,618|-|5,292,943|4,439,319|
|Society||313,419|2,984,216|-|3,297,635|3,131,261|
|Partnership||88,708|1,182,995|-|1,271,703|1,645,663|
|Science||174,379|4,885,130|-|5,059,509|4,994,472|
|||________|________|________|________||
|||||||________|
|**Total Expenditure**|5|3,519,595|28,284,452|48,880|31,852,927|29,836,911|
|Net gain/(loss) on investments|16|-|
-|498,914|498,914|315,711|
|||**________**|**________**|**________**|**________**|**________**|
|**Net income / (expenditure) before**||697,306|423,217|538,888|1,659,411|6,316,975|
|**transfers**|||||||
|Transfers between funds|16|-|
-|-|-|-|
|||**________**|**________**|**________**|**________**|**________**|
|**Net movement in funds**||697,306|423,217|538,888|1,659,411|6,316,975|
|**Total funds brought forward**|16|3,181,278|25,985,903|3,940,289|33,107,470|26,790,495|
|||**________**|**________**|**________**|**________**|**________**|
|**Total funds carried forward**||3,878,584|26,409,120|4,479,177|34,766,881|33,107,470|
|||**________**|**________**|**________**|**________**|**________**|
The income and expenditure account includes only the unrestricted and restricted funds.
24
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Blrdufe Internatlonal Trustees. Report and Flnanclal Statements 2024
Balance Sheets
As at 31 December 2024
Company registration number: 2985746
Group
2024
Company
2024
2023
2023
Notes
Fixed assets
Tangible assets
Intangible assets
Investments
10
489,057
595,319
8,270,506
511,856
702,982
7,378,198
489,057
595.319
8,270,508
511,856
702,982
7.378,200
12
9,354,882
8.593,036
9.354,884
8.593,038
Current assets
Debtors
13
9,121,017
22.367,146
6,556,695
21,691,101
9,121,200
22,366.961
6,556.878
21.690,916
Cash and cash equivalents
31,488,163
28,247.796
31,488,161
28,247,794
Creditors: Amounts falling du8 wlthln one
year
14
16,076,163) (3,733,362)
(6,076,163)
(3,733,362)
Nat current assets
25,412,000
24,514,434
25.411,998
24.514.432
Net assets
34,766,882
33,107,470
34,766,882
33,107,470
Funds
Income Funds
Restricted funds
17
26,409,120
3.878.584
25,985,903
3,181,278
26,409.120
3,878,584
25,985,903
3.181,278
Unrestricted funds
30,287.704
29,167,181
30,287,704
29,167,181
Endowment funds
Permanent endowments
16
4,479,177
3,940.289
4,479,177
3.940,289
4,479,177
3,940,289
4,479,177
3.940.289
34,766,881
33,107,470
34.766,881
33.107,470
The surp1us1{defltI for the financial year dealt with in the financial statements of the parent charitable company was
£697,306 (2023: £564,592).
The financial statem&nts on pages 24 to 53 were approved by the Trustees on 141h August 2025 and were signed on their
b8half by:
Martin Birch
Treasurer
The accompanying notes fom an integral part of these financial statèments.
25
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**BirdLife International Trustees’ Report and Financial Statements 2024** Consolidated Cash Flow Statement
For the year ended 31 December 2024
|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
**_**|**2024**
**£**
1,061,537
**__________**
(29,062)
(1,328,170)
989,880
(18,140)
**__________**
(385,492)
**__________**
676,045
**__________**
21,691,101
**__________**
22,367,146
**_________**|**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
**__________**|
|---|---|---|
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.
26
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
## 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 International’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 2026 and a consideration of key risks that could negatively affect the charity.
2024 has been another good year with the unrestricted reserves remaining in the agreed range. BirdLife International’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 International 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 towards the lower end of the policy level, and in light of the current economic climate. For the period of review to 31 December 2026, 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 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 2024. 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.
## _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.
27
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**BirdLife International Trustees’ Report and Financial Statements 2024** Notes to the Financial Statements
## **3 Accounting policies (continued)**
## _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.
## _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) Redundancy and termination payments_
Redundancy and termination liabilities are recognised when the obligation to transfer economic benefits has arisen. The value of this liability represents the best estimate of expenditure required to settle the obligation(s) at the reporting date.
## _l) Operating leases_
Costs in respect of operating leases are charged on a straight-line basis over the lease term.
## _m) 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.
28
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## Notes to the Financial Statements
## **3 Accounting policies (continued)**
## _n) 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.
## _o) 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.
## _p) 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.
## _q) 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 longterm 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.
## _r) 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.
## _s) Critical judgements and estimations_
In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates, and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects the current and future periods.
In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## Notes to the Financial Statements
## **4 Investment income**
|Income from fixed asset investments
Income from other restricted fund bank accounts
Interest from unrestricted fund bank accounts
This can be analysed as follows:
Harapan Fund
Other endowment funds
Other restricted funds
Unrestricted funds|2024
£
88,854
-
451,711
**__________**
540,565
**__________**
2024
£
78,414
10,440
-
451,711
**__________**
540,565
**__________**|2023
£
51,500
659
403,454
**__________**
455,613
**__________**
2023
£
42,567
8,934
649
403,463
**__________**
455,613
**__________**|
|---|---|---|
This can be analysed as follows:
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
£
1,715,397
2,602,593
4,568,734
2,821,956
1,687,319
713,531
2,464,589
__________
16,574,119
|Grant
Costs
£
-
2,344,341
3,195,342
1,690,125
1,112,402
352,441
1,861,630
__________
10,556,281
|Support
Costs
£
320,613
789,732
1,234,831
719,367
453,039
172,491
700,050
__________
4,390,123
|Governance
Costs*
£
33,240
56,509
69,805
61,495
44,875
33,240
33,240
__________
332,404
|2024
Total
£
2,069,250
5,793,175
9,068,712
5,292,943
3,297,635
1,271,703
5,059,509
__________
31,852,927
|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
|
|---|---|---|---|---|---|---|
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.
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**BirdLife International Trustees’ Report and Financial Statements 2024** Notes to the Financial Statements
## **5 Analysis of total resources expended (continued)**
## **Analysis of expenditure by cost type**
|Staff costs
Support grants
Travel & conferences
Professional services
Office accommodation
Equipment & supplies
Communications
Event costs
Audit
Foreign exchange (gain) / loss
Other costs
**Total**
|Direct
Costs
£
9,925,563
10,555,781
958,426
4,715,125
207,538
203,413
191,092
43,007
37,962
50,035
242,204
**_________**
27,130,146
|Regional
Support
£
321,675
500
102,129
292,431
280,623
15,180
70,288
-
20,896
136,987
25,042
**_________**
1,265,751
|Global Governance
Support
Costs
£
£
1,885,868
246,384
-
-
13,283
79,018
570,399
4,321
394,538
-
52,065
-
60
2,681
-
-
70,897
-
(69,862)
-
207,378
-
**_________**
**_________**
3,124,626
332,404
|Total
2024
£
12,379,490
10,556,281
1,152,856
5,582,276
882,699
270,658
264,121
43,007
129,755
117,160
474,624
**_________**
31,852,927
|Total
2023
£
11,049,081
10,893,604
1,056,780
4,323,869
784,508
274,722
316,912
52,736
107,491
569,349
407,859
**_________**
29,836,911
|
|---|---|---|---|---|---|
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 Global Team office bases outside the UK. Global support costs relate to the UK headquarters.
## **6 Net incoming resources**
The net incoming resources to funds is stated after charging:
|**Net incoming resources**
The net incoming resources to funds is stated after charging:|||
|---|---|---|
||2024|2023|
||£|£|
|Auditors’ remuneration:|||
|UK charity audit|63,397|47,355|
|Grant funder audits|38,262|49,324|
|Other audits undertaken by third party auditors|20,896|20,462|
|Depreciation of fixed assets|152,117|178,457|
## **7 Trustees' remuneration and related party transactions**
The trustees received £Nil remuneration (2023: £Nil) except for the reimbursement of certain travel and subsistence costs to attend Board meetings and committee meetings. The total amount reimbursed was £13,532 to 9 trustees (2023: £20,494). In total trustees made donations of £67,345 during the year (2023: £31,624).
31
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## 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)|2024
Number
174
31
46
3
**_________**
254
**__________**
2024
Number
39
15
9
159
11
7
14
**__________**
254
**__________**
2024
£
10,572,951
1,044,525
762,014
**__________**
12,379,490
|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
|
|---|---|---|
32
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**BirdLife International Trustees’ Report and Financial Statements 2024** 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
£230,000 to £239,999
£240,000 to £249,999|2024
Number
16
5
2
4
1
-
2
-
1
1
-
**__________**
32
**__________**|2023
Number
10
6
4
2
1
3
-
-
-
-
1
**__________**
27
**__________**|
|---|---|---|
27 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 27 employees amounted to £206,495 (2023: 23 employees £181,632).
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 £1,561,886 for 14 employees (2023: 14 employees £1,584,271). The highest paid director during the year was paid £238,504 (2023: £246,880).
Termination payments amounting to £Nil (2023: £Nil) were made during the period.
33
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
## Notes to the Financial Statements
## **9 Grants and awards**
Grants and awards to the value of £10,556,281 (2023: £10,893,604) 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.
||2024|2023|
|---|---|---|
||£|£|
|American Bird Conservancy (ABC)*|-|901,772|
|Asity Madagascar*|267,423|641,267|
|Asociación Civil Armonía (ACA)*|102,902|67,785|
|Aves Argentinas (AOP)*|408,361|247,476|
|Aves y Conservación*|105,009|109,380|
|Biosfera 1 – Associação Para a Defesa do Meio Ambiente*|95,761|120,808|
|Birdlife South Africa (BLSA)*|6,300|217,168|
|Burung Indonesia*|831,269|362,402|
|EuroNatur Foundation|271,982|262,927|
|Guinée Ecologie*|167,396|119,868|
|Guyra Paraguay (GP)*|168,687|170,079|
|Hellenic Ornithological Society (HOS)*|132,547|35,884|
|International Union for Conservation of Nature|552,957|247,117|
|Lega Italiana Protezione Uccelli (LIPU)*|127,009|115,011|
|National Audubon Society*|840,157|1,096,181|
|Nature Fiji-MareqetiViti*|93,892|118,151|
|Nature Kenya (EANHS)*|83,544|103,566|
|NatureLife Cambodia*|150,819|246,151|
|Naturschutzbund Deutschland e.V (NABU)*|49,989|112,949|
|Polish Society for the Protection of Birds (OTOP)*|73,700|133,583|
|Royal Society for the Protection of Birds (RSPB)*|434,619|628,075|
|SAVE Brasil*|659,201|285,032|
|Sociedad Española de Ornitologia (SEO)*|93,161|192,499|
|Societe d'Ornithologie de Polynesie (SOP "MANU")|54,418|132,564|
|Society for Nature Conservation (SABUKO)*|563,218|14,861|
|UNEP-WCMC|625,251|245,700|
|University of East Anglia|101,760|35,327|
|Wildlife Conservation Society (WCS)|142,565|311,713|
|Other Institutions|3,285,619|3,345,469|
|Other Individuals|66,765|272,839|
||__________|__________|
||10,556,281|10,893,604|
|A full list of grants and awards is available at BirdLife International’s registered|__________|__________|
|office.|||
*Grants and Awards paid to BirdLife Partners
34
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**BirdLife International Trustees’ Report and Financial Statements 2024** Notes to the Financial Statements
## **10 Tangible fixed assets – group and company**
|**Cost**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**Depreciation**
At 1 January 2024
Disposals
Charge
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|Land
£
283,453
-
-
**__________**
283,453
**__________**
-
-
-
**__________**
-
**__________**
283,453
**__________**
283,453
|Buildings
£
136,432
-
-
**__________**
136,432
**__________**
13,643
-
13,643
**__________**
27,286
**__________**
109,146
**__________**
122,789
|Equipment
£
323,353
29,062
(15,162)
**__________**
337,253
**__________**
217,739
(7,755)
30,811
**__________**
240,795
**__________**
96,458
**__________**
105,614
|Total
£
743,238
29,062
(15,162)
**__________**
757,138
**__________**
231,382
(7,755)
44,454
**__________**
268,081
**__________**
489,057|
|---|---|---|---|---|
|||||**__________**
511,856
|
Cousin Island, is a BirdLife International 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 2024
Additions
Disposals
At 31 December 2024
**Depreciation**
At 1 January 2024
Disposals
Charge
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|ERP
£
700,472
-
-
**__________**
700,472
**__________**
105,071
-
70,047
**__________**
175,118
**__________**
525,354
**__________**
595,401
|Website
£
189,086
-
-
**__________**
189,086
**__________**
81,505
-
37,616
**__________**
119,121
**__________**
69,965
**__________**
107,581
|Total
£
889,558
-
-
**__________**
889,558
**__________**
186,576
-
107,663
**__________**
294,239
**__________**
595,319|
|---|---|---|---|
||||**__________**
702,982
|
35
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
## 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||
|||2024
£
7,378,198
1,328,169
(989,880)
88,854
(36,034)
18,140
483,059
**__________**
8,270,506
2
**__________**
8,270,508
**__________**
4,805,167
3,465,339
**__________**
8,270,506
|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
|
|Shares in group undertaking
Other investments||Group|Group||Company|Company|
|---|---|---|---|---|---|---|
|||2024
£
-
8,270,506
**__________**
8,270,506
|2023
£
-
7,378,198
**__________**
7,378,198
||2024
£
2
8,270,506
**__________**
8,270,508
|2023
£
2
7,378,198
**__________**
7,378,200
|
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.
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**BirdLife International Trustees’ Report and Financial Statements 2024** 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|2024||2023||
|---|---|---|---|---|
||£
421,968
70,643
56,477
49,064
598,152
2,738,412
691,591
480,786
296,226
4,207,015
3,465,339
3,465,339
8,270,506|%
70.5
11.8
9.4
8.3
100
65.1
16.4
11.4
7.1
100
100
100|£
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|
||||||
## **13 Debtors**
|**3 Debtors**|||||||
|---|---|---|---|---|---|---|
|Amounts owed by group undertaking
Amounts due from funders
Other debtors
Prepayments
Other taxation & social security||Group|||Company||
|||2024
£
8,530,908
362,513
227,596
-
**__________**
9,121,017
|2023
£
-
6,278,075
96,337
153,592
28,691
**__________**
6,556,695
|
|2024
£
183
8,530,908
362,513
227,596
-
**__________**
9,121,200
|2023
£
183
6,278,075
96,337
153,592
28,691
**__________**
6,556,878
|
## 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.
37
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**BirdLife International Trustees’ Report and Financial Statements 2024**
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|**_**
|2024
£
1,259,496
163,186
102,948
2,874,654
1,675,879
**__________**
6,076,163
**__________**
2024
£
1,241,626
(1,241,626)
1,675,879
**_________**
1,675,879
**_________**
2024
£
8,530,908
1,259,496
8,270,506|
|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|
|---|---|---|---|---|
||**_**||||
38
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**BirdLife International Trustees’ Report and Financial Statements 2024** Notes to the Financial Statements
## **16 Capital funds – group and company**
|Balance at
1 January
2024
£
**Permanent** **endowment funds:**
Harapan Fund
3,409,539
Sundry Funds
530,750
**_________**
**Total**
3,940,289
**_________**
Net gains and transfers are represented above by:
Transfer to restricted income funds
Gain on revaluation of investments
Total|Incoming
resources
£
78,414
10,440
**_________**
88,854
**_________**|Gains/(losses)
Resources
and
expended
transfers
£
£
(43,437)
496,010
(5,443)
2,904
**_________**
**_________**
(48,880)
498,914
**_________**
**_________**|Balance at
31 December
2024
£
3,940,526
538,651
**_________**
4,479,177
**_________**
£
-
498,914
**__________**
498,914
**__________**|
|---|---|---|---|
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.
39
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**BirdLife International Trustees’ Report and Financial Statements 2024**
## Notes to the Financial Statements
## **16 Capital funds – group and company (continued)**
## **Total return disclosure for investment of permanent endowments 2024**
||
**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
£
£
£
173,803
-
173,803
-
139,871
139,871
173,803
139,871
313,674
0
-
0
-
6,170
6,170
-
36,881
36,881
-
(3,217)
(3,217)
0
39,834
39,834
-
-
-
-
-
-
173,803
-
173,803
-
179,705
179,705
173,803
179,705
353,508|
|||||
|**At beginning of the reporting period:**||||
|Gift component of the permanent endowment|2,353,310
-
2,353,310|31,013
-
31,013||
|
Unapplied total return|-
1,056,228
1,056,228|-
186,063
186,063||
|**Total**|2,353,310
1,056,228
3,409,538|31,013
186,063
217,076||
|||||
|**Movements in the reporting period:**||||
|
Exchange gains/losses|42,091
-
42,091|0
-
0||
|
Investment return: dividends & interest|-
78,414
78,414|-
4,270
4,270||
|Investment return: realised & unrealised gains & (losses)|-
306,056
306,056|-
(33,977)
(33,977)||
|
Less: Investment management costs|-
(39,436)
(39,436)|-
(2,226)
(2,226)||
|**Total**|42,091
345,034
387,125|0
(31,933)
(31,933)||
|||||
|Unapplied total return allocated to income|-
143,863
143,863|-
-
-||
|**Net movements in reporting period**|-
143,863
143,863|-
-
-||
|||||
|**At end of the reporting period:**||||
|
Gift component of the permanent endowment|2,395,401
-
2,395,401|31,013
-
31,013||
|
Unapplied total return|-
1,545,125
1,545,125|-
154,130
154,130||
|**Total**|2,395,401
1,545,125
3,940,526|31,013
154,130
185,143||
40
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**BirdLife International Trustees’ Report and Financial Statements 2024**
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|**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
£
£
£
173,803
-
173,803
-
105,782
105,782
173,803
105,782
279,585
-
-
-
-
5,280
5,280
-
31,549
31,549
-
(2,740)
(2,740)
-
34,089
34,089
-
-
-
-
-
-
173,803
-
173,803
-
139,871
139,871
173,803
139,871
313,674|
||||||
||£
£
£|£
£
£||£
£
£|
|**At beginning of the reporting period:**|||||
|Gift component of the permanent endowment|2,493,973
-
2,493,973|31,754
-
31,754|||
|
Unapplied total return|-
636,537
636,537|-
161,732
161,732|||
|**Total**|2,493,973
636,537
3,130,510|31,754
161,732
193,486|||
||||||
|**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|||
|Investment return: realised & unrealised gains & (losses)|-
262,328
262,328|-
22,574
22,574|||
|
Less: Investment management costs|-
(25,865)
(25,865)|-
(1,897)
(1,897)|||
|**Ttl**|(140,662)
279,029
138,367|(741)
24,331
23,590||-
34,089
34,089|
|**oa**|||||
||||||
|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|||
|
Unapplied total return|-
1,056,228
1,056,228|-
186,063
186,063|||
|**Total**|2,353,311
1,056,228
3,409,539|31,013
186,063
217,076|||
41
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
## 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 International total**|Balance at
01-Jan 2024
Incoming
resources
£
£
3,343,010
1,885,071
8,671,229
3,886,985
2,495,886
2,855,844
345,555
549,834
494,359
816,440
1,730,993
2,450,455|
Expenditure,
gains/(losses) and
transfers
Balance at 31-Dec
2024
£
£
(2,274,152)
2,953,929
(4,812,163)
7,746,051
(3,069,841)
2,281,889
(679,654)
215,735
(679,460)
631,339
(2,966,719)
1,214,729
(14,481,989)
15,043,672
(947,103)
549,481
(1,211,413)
757,985
(635,399)
377,946
(59,820)
5,421
(401,766)
32,117
(239,962)
70,270
(3,495,463)
1,793,220
(923,416)
178,581
(1,488,922)
498,838
(446,110)
125,071
(132,294)
26,228
(32,340)
(65,772)
(695,476)
109,684
(3,718,558)
872,630
(695,385)
1,441,528
(430,162)
1,032,878
(136,999)
552,901
(83,786)
459,068
(35,476)
97,735
(542,256)
2,365,801
(1,924,064)
5,949,911
(393,215)
339,485
(481,731)
(251,666)
(325,189)
121,411
(1,983,259)
781,220
(34,015)
22,839
(157,180)
92,801
(3,374,589)
1,106,090
(29,258)
7,556
(15,518)
20,516
(12,697)
40
(12,697)
40
-
-
(64,462)
419
(134,632)
28,571
(390,053)
918,947
(404,051)
230,882
(211,372)
125,005
(18,692)
19,129
(5,925)
12,320
(125,064)
308,743
(1,155,157)
1,615,026
(28,284,452)
26,409,120|
|---|---|---|
||17,081,032
12,444,629||
||360,639
1,135,945
187,675
1,781,723
91,166
922,179
11,716
53,525
(49,678)
483,561
124,702
185,530||
||726,220
4,562,463||
||414,925
687,072
920,120
1,067,640
262,357
308,824
8,953
149,569
(76,664)
43,232
47,709
757,451||
||1,577,400
3,013,788||
||1,221,614
915,299
676,197
786,843
450,064
239,836
367,199
175,655
76,900
56,311
1,923,609
984,448||
||4,715,583
3,158,392||
||78,423
654,277
76,994
153,071
98,632
347,968
860,103
1,904,376
56,854
-
73,574
176,407||
||1,244,580
3,236,099||
||8,301
28,513
14,092
21,942
18
12,719
18
12,719
-
-
1,284
63,597||
||23,713
139,490||
||361,414
947,586
47,024
587,909
30,595
305,782
14,166
23,655
4,578
13,667
159,598
274,209||
||617,375
2,152,808||
||25,985,903
28,707,669||
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.
42
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
## Notes to the Financial Statements
**18 Analysis of net assets between funds**
|Tangible
fixed assets
Investments
£
£
**Endowment funds**
Helmut Sick Fund
-
185,144
Sumatra Fund
-
353,507
Harapan Fund
-
3,940,526
**Restricted funds**
-
3,465,339
**Unrestricted funds**
1,084,376
325,990
**_________-**
**_________-**
1,084,376
8,270,506
|Net current
assets
£
-
-
-
22,943,781
2,468,218
**_________-**
25,411,999
|2024
Tangible
Total
fixed assets
Investments
£
£
£
185,144
-
217,077
353,507
-
313,673
3,940,526
-
3,409,539
26,409,120
-
3,116,773
3,878,584
1,214,838
321,136
**_________-**
**_________-**
34,766,881
1,214,838
7,378,198
|Net current
assets
£
-
-
-
22,869,130
1,645,304
**_________-**
24,514,434
|2023
Total
£
217,077
313,673
3,409,539
25,985,903
3,181,278
33,107,470
|
|---|---|---|---|---|
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 £294,455 in 2024 (£156,563 in 2023) for the CEO Fund.
43
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## **BirdLife International Trustees’ Report and Financial Statements 2024** 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 £762,014 (2023: £704,991). Pension contributions payable to the funds at the year-end were £Nil (2023: £Nil).
## **20 Indemnity insurance**
An indemnity insurance premium amounting to £4,221 (2023: £4,321) 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|2024
£
1,659,411
152,117
7,409
(2,564,322)
2,342,801
(535,879)
**__________**
1,061,537
**__________**|2023
£
6,316,975
178,457
3,678
(390,145)
(857,873)
(335,063)
**__________**
4,916,029
**__________**|
|---|---|---|
## **22 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|2024
£
21,691,101
676,045
**__________**
22,367,146
|2023
£
18,700,405
2,990,696
**__________**
21,691,101
|
|---|---|---|
## **23 Operating lease commitments**
BirdLife International has commitments under non-cancellable operating leases for land and buildings as follows:
||2024|2023|
|---|---|---|
||£|£|
|Commitments expiring within one year|218,708|259,407|
|Commitments expiring in 2 – 5 years|19,784|166,512|
|Commitments expiring after 5 years|-|-|
Of the above commitments £115,390 (2023: £230,780) relates to the lease of the Head Office premises in Cambridge (UK) due to expire within 5 years.
44
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## **BirdLife International Trustees’ Report and Financial Statements 2024**
## Notes to the Financial Statements
## **24 Trading subsidiary**
The Global Team 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 organisation have been set up and locally registered. These branches, as with all other 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. During 2023 the entity changed its name to BirdLife LWS Limited and entered into an Agency and Delegation of Authority Agreement with the Royal Government of Cambodia (RGC). The purpose of this is to further the conservation of forests and biodiversity in Cambodia, through the marketing and sale on the RGC’s behalf only of Project Verified Emissions Reduction (VER’s) to third parties, on a non-profit basis and educating of the public on the conservation of forests and the biodiversity therein, the benefits of carbon dioxide emission reduction and the use of CO2 offsets. The net assets of BirdLife LWS Limited at the year-end were £2, with £nil income and expenditure.
Below is a summary Statement of Income and Balance Sheet for the year ended 31 December 2024 under the Agency arrangement explained above:
||2024|2023|
|---|---|---|
||£|£|
|**Gross Sale Proceeds**|-|-|
||__________|__________|
||-|-|
||__________|__________|
|Issuance, Transfer & Delivery Costs|(95,508)|-|
|Financial Account Fees|(6,206)|-|
||__________|__________|
|**Total Expenditure**|(101,715)|-|
||__________|__________|
|**Gross Revenue**|(101,715)|-|
||__________|__________|
|**Benefit Sharing**|-|-|
||__________|__________|
|**Profit/(loss) for financial year**|**(101,715)**|**-**|
||**__________**|__________|
The loss for the financial year belongs to the project and not BirdLife LWS Limited.
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**BirdLife International Trustees’ Report and Financial Statements 2024** Notes to the Financial Statements
## **24 Trading subsidiary (continued)**
||2024|2023|
|---|---|---|
||£|£|
|**Current Assets**|||
|Debtors|489,462|-|
|Cash at bank and in hand|554,034|-|
||__________|__________|
||1,043,496|-|
||__________|__________|
|**Creditors:**amounts falling due within one year|(1,145,211)|-|
||__________|__________|
||(1,145,211)|-|
||__________|__________|
||__________|__________|
|**Net current liabilities**|(101,715)|-|
||__________|__________|
||__________|__________|
|**Net liabilities**|**(101,715)**|**-**|
||__________|__________|
The balance sheet belongs to the project and not BirdLife LWS Limited.
## **25 BirdLife International branches**
**Stichting BirdLife Europe** is a registered entity in the Netherlands. It comprises activities of the Global Team’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.
**BirdLife International (Asia) Limited** is a registered company limited by guarantee and a charity in Singapore. The majority of the Board are staff of BirdLife International.
**BirdLife International** is a registered entity in Kenya. BirdLife International (UK) is a member of the board along with various African BirdLife Partners.
|**Entity**|**Income (£’000)**|**Net Assets/(Liabilities) (£’000)**|
|---|---|---|
|Stichting BirdLife Europe|2,132,718|1,313,998|
|Ippan Shadan Houjin BirdLife International Tokyo|2,431,369|4,616,585|
|BirdLife International (Asia) Limited|1,218,377|(1,876,802)|
|BirdLife International (Kenya)|2,805,684|1,208,585|
46
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## **BirdLife International Trustees’ Report and Financial Statements 2024** Notes to the Financial Statements
## **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.
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 Global Team. The Global Team 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 47 to 52 show the levels of contributions to the Global Team from various Partners, and payments from the Global Team to the Partners.
47
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|**Contributions from**|**BirdLife Partners**||2024|||2023||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|**Country/Territory**|**Partner**|£|£|£|£|£|£|
|Albania|Protection and Preservation of Natural Environment in Albania (PPNEA)|1,891|-|1,891||||
|Argentina|Aves Argentinas (AOP)|2,209|-|2,209|2,211|-|2,211|
|Armenia|Foundation for the Preservation of Wildlife and Cultural Assets (FPWC)|386|-|386|-|-|-|
|Australia*|BirdLife Australia|9,425|41,064|50,489|9,151|-|9,151|
|Austria|BirdLife Austria|6,981|3,307|10,288|5,477|3,455|8,932|
|Bahamas|Bahamas National Trust (BNT)|(1,412)|-|(1,412)|1,804|-|1,804|
|Belgium*|Natuurpunt|87,633|8,425|96,058|73,148|11,023|84,171|
|Belgium|Natagora|29,017|-|29,017|8,763|-|8,763|
|Belize*|Belize Audubon Society (BAS)|446|-|446|395|-|395|
|Bhutan|Royal Society for the Protection of Nature (RSPN)|512|-|512|502|-|502|
|Bolivia*|Asociación Civil Armonía (ACA)|409|-|409|392|-|392|
|Botswana|BirdLife Botswana (BLB)|407|-|407|405|-|405|
|Brazil|SAVE Brasil|409|-|409|405|-|405|
|Bulgaria|Bulgarian Society for the Protection of Birds (BSPB)|1,713|22,175|23,888|2,229|7,260|9,489|
|Burkina Faso|Fondation des Amis de la Nature (NATURAMA)|413|-|413|801|-|801|
|Cambodia|Nature Life Cambodia|409|-|409|417|-|417|
|Canada|Nature Canada (NC)|3,299|5,036|8,335|3,138|-|3,138|
|Canada*|Bird Studies Canada (BSC)|6,135|-|6,135|6,143|27,512|33,655|
|Cape Verde|Biosfera|409|-|409|417|-|417|
|Colombia|Asociaciόn Calidris|413|-|413|862|-|862|
|Cook Islands|Te Ipukarea Society (TIS)|409|-|409|410|-|410|
|Cote d’Ivoire|SOS-Forests|409|-|409|-|-|-|
|Croatia|Association BIOM|1,972|-|1,972|1,386|-|1,386|
|Cyprus|BirdLife Cyprus|1,240|-|1,240|1,231|-|1,231|
|Czechia|Czech Society for Ornithology (CSO)|5,398|4,342|9,740|5,677|8,980|14,657|
|Denmark|Dansk Ornitologisk Forening (DOF)|22,434|-|22,434|23,794|-|23,794|
|Dominican Republic|Grupo Jaragua|412|-|412|405|-|405|
|Ecuador|Aves y Conservación|411|-|411|392|-|392|
|Ecuador|Fundación Jocotoco|811|-|811|-|-|-|
|Egypt|Nature Conservation Egypt (NCE)|402|-|402|405|-|405|
|Estonia|Eesti Ornitoloogiauhing (EOU)|1,402|-|1,402|1,461|-|1,461|
|Ethiopia|Ethiopian Wildlife & Natural History Society (EWNHS)|-|-|-|389|5,817|6,206|
|Faroe Islands|Faroese Ornithological Society|409|-|409|400|-|400|
|Falkland Islands|Falklands Conservation|409|-|409|404|-|404|
|Fiji*|Nature Fiji-MareqetiViti|407|17,031|17,438|395|-|395|
|Finland*|BirdLife Suomi–Finland|23,651|2,067|25,718|23,714|2,159|25,873|
|France|Ligue pour la Protection des Oiseaux (LPO)|58,720|-|58,720|60,780|79,345|140,125|
|French Polynesia|Societe’ d’Ornithologie de Polynesie “Manu”|407|-|407|406|-|406|
|Georgia|Society for Nature Conservation (SABUKO)|407|-|407|417|-|417|
|Germany|Nature and Biodiversity Conservation Union (NABU)|160,946|10,816|171,762|117,915|106,796|224,711|
|Ghana|Ghana Wildlife Society (GWS)|409|-|409|405|-|405|
|Gibraltar|Gibraltar Ornithological and Natural History Society (GONHS)|409|-|409|404|-|404|
48
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## **Contributions from BirdLife Partners (continued)**
||||2024|||2023||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|**Country/Territory**|**Partner**|£|£|£|£|£|£|
|Greece|Hellenic Ornithological Society (HOS)|951|-|951|1,875|-|1,875|
|Guinea|Guinee-Ecologie|409|-|409|405|-|405|
|Hong Kong (China)|Hong Kong Birdwatching Society (HKBWS)|1,555|-|1,555|1,509|-|1,509|
|Hungary|Hungarian Ornithological and Nature Conservation Society (MME)|5,470|2,858|8,328|6,052|2,591|8,643|
|Iceland|Fuglavernd – BirdLife Iceland (ISPB)|948|-|948|935|-|935|
|India|Bombay Natural History Society (BNHS)|3,114|-|3,114|2,979|-|2,979|
|Indonesia*|Burung Indonesia|615|-|615|405|-|405|
|Ireland|BirdWatch Ireland|8,579|-|8,579|5,880|-|5,880|
|Italy|Lega Italiana Protezione Uccelli (LIPU)|24,741|-|24,741|25,753|8,818|34,571|
|Japan|Wild Bird Society of Japan (WBSJ)|1,627|-|1,627|1,647|-|1,647|
|Jordan*|Royal Society for the Conservation of Nature (RSCN)|409|-|409|417|-|417|
|Kazakhstan|Association for the Conservation of Biodiversity of Kazakhstan (ACBK)|409|-|409|405|-|405|
|Kenya|Nature Kenya (EANHS)|409|2,378|2,787|389|-|389|
|Latvia|Latvijas Ornitologijas Biedriba (LOB)|698|-|698|946|-|946|
|Lebanon|Society for the Protection of Nature in Lebanon (SPNL)|409|-|409|405|-|405|
|Liberia|The Society fort he Conservation of Nature in Liberia (SCNL)|979|-|979|941|-|941|
|Liechtenstein|Botanisch-Zoologische Gesellschaft|800|-|800|-|-|-|
|Lithuania|Lithuanian Ornithological Society (LOD)|1,358|-|1,358|1,434|-|1,434|
|Luxembourg|natur&emwelt a.s.b.l|5,813|-|5,813|5,560|-|5,560|
|North Macedonia|Macedonian Ecological Society (MES)|410|-|410|406|-|406|
|Madagascar|Asity Madagascar|409|-|409|391|-|391|
|Malawi|Wildlife and Environmental Society of Malawi (WESM)|386|-|386|777|-|777|
|Malaysia|Malaysian Nature Society (MNS)|1,250|-|1,250|1,301|-|1,301|
|Malta|BirdLife Malta|1,894|-|1,894|1,042|-|1,042|
|Mauritania|Nature Mauritanie|413|-|413|500|-|500|
|Mauritius*|Mauritian Wildlife Foundation|409|-|409|392|-|392|
|Montenegro|Center for Protection and Research of Birds of Montenegro (CZIP)|409|-|409|417|14,462|14,879|
|Morocco*|GREPOM/BirdLife Morocco|386|-|386|-|-|-|
|Myanmar|Biodiversity and Nature Conservation Association (BANCA)|441|-|441|394|-|394|
|Nepal*|Bird Conservation Nepal (BCN)|746|-|746|730|-|730|
|Netherlands|Vogelbescherming Nederland (VBN)|152,050|142,422|294,472|163,019|91,539|254,558|
|New Zealand|Forest & Bird|6,286|-|6,286|-|-|-|
|Nigeria|Nigerian Conservation Foundation (NCF)|1,324|-|1,324|2,294|-|2,294|
|Norway*|Norsk Ornitologisk Forening (NOF)|8,510|-|8,510|8,585|-|8,585|
|Palau|Palau Conservation Society (PCS)|407|-|407|389|-|389|
|Panama|Sociedad Audubon de Panama (PAS)|409|-|409|395|-|395|
|Paraguay|Guyra Paraguay (GP)|-|-|-|810|-|810|
|Peru|ECOAN|-|-|-|376|-|376|
49
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## **Contributions from BirdLife Partners (continued)**
||||2024|||2023||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|**Country/Territory**|**Partner**|£|£|£|£|£|£|
|Philippines|Haribon Foundation (HF)|409|-|409|376|-|376|
|Poland|Polish Society for the Protection of Birds (OTOP)|1,614|-|1,614|1,679|-|1,679|
|Portugal|Sociedade Portuguesa para o Estudo das Aves (SPEA)|3,958|13,337|17,295|4,148|-|4,148|
|Romania|Romanian Ornithological Society (SOR)|700|-|700|714|-|714|
|Rwanda|Nature Rwanda|407|-|407|-|-|-|
|Senegal|Nature-Communautés-Développement (NCD)|522|-|522|400|-|400|
|Serbia|Bird Protection and Study Society of Serbia (BPSSS)|410|-|410|405|-|405|
|Seychelles|Nature Seychelles|409|-|409|400|-|400|
|Sierra Leone*|Conservation Society of Sierra Leone (CSSL)|472|-|472|466|-|466|
|Singapore|Nature Society (Singapore)|848|-|848|882|-|882|
|Slovakia|Slovak Ornithological Society / BirdLife Slovakia (SOS)|1,359|-|1,359|1,415|-|1,415|
|Slovenia|Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS)|3,378|-|3,378|3,575|-|3,575|
|South Africa|BirdLife South Africa (BLSA)|840|-|840|887|-|887|
|Spain|Sociedad Española de Ornitología (SEO)|19,188|4,961|24,149|20,930|-|20,930|
|Sri Lanka|Field Ornithology Group of Sri Lanka (FOGSL)|4|-|4|361|-|361|
|Sweden|Sveriges Ornitologiska Förening (SOF)|20,666|4,961|25,627|21,006|5,182|26,188|
|Switzerland|Schweizer Vogelschutz (SVS)|64,317|-|64,317|66,095|21,591|87,686|
|Tanzania|Nature Tanzania|409|-|409|389|-|389|
|Thailand|Bird Conservation Society of Thailand (BCST)|393|-|393|395|-|395|
|Tunisia|Association Les Amis des Oiseaux (AAO)|24|-|24|392|-|392|
|Turkey|Doga Dernegi|407|-|407|410|-|410|
|Uganda|Nature Uganda (NU)|409|-|409|400|-|400|
|UK*|Royal Society for the Protection of Birds (RSPB)|433,876|976,318|1,410,194|356,183|1,216,416|1,572,599|
|Uruguay|Aves Uruguay (GUPECA)|413|-|413|395|-|395|
|USA|American Bird Conservancy (ABC)|6,544|46,579|53,123|6,478|64,702|71,180|
|USA|National Audubon Society|124,567|114,470|239,037|117,655|111,474|229,129|
|Zambia|BirdWatch Zambia|409|-|409|417|-|417|
|Zimbabwe|BirdLife Zimbabwe (BLZ)|409|-|409|400|8,531|8,931|
|||_________|_________|_________|_________|_________|_________|
|||1,355,371|1,422,547|2,777,918|1,204,858|1,797,653|3,002,511|
|||_________|_________|_________|_________|_________|_________|
|Contributions from BirdLife Partners were made up of:|Contributions from BirdLife Partners were made up of:|
|---|---|
|Partner membership contributions|1,044,610|
|Other Income from Partners|1,733,308|
|Total|2,777,918|
50
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|**Payments to BirdLife**|**Partners**|2024|2023|
|---|---|---|---|
|**Country/Territory**|**Partner**|£|£|
|Argentina|Aves Argentinas (AOP)|408,361|247,476|
|Armenia|Foundation for the Preservation of Wildlife and Cultural Assets (FPWC)|-|7,373|
|Australia*|BirdLife Australia|-|10,674|
|Belgium*|Natuurpunt|-|77,300|
|Bolivia*|Asociación Civil Armonía (ACA)|102,902|67,785|
|Botswana|BirdLife Botswana (BLB)|3,519|6,967|
|Brazil|SAVE Brazil|659,201|285,032|
|Bulgaria|Bulgarian Society for the Protection of Birds (BSPB)|23,824|18,194|
|Burkina Faso|Fondation des Amis de la Nature (NATURAMA)|-|7,930|
|Cabo Verde|Biosfera I|95,761|-|
|Cambodia|Nature Life Cambodia|150,819|245,351|
|Colombia|Asociación Calidris|99,524|89,790|
|Côte d'Ivoire|SOS-Forests|34,283|-|
|Croatia|Association BIOM|22,271|18,934|
|Cyprus|BirdLife Cyprus|55,593|59,765|
|Czechia|Czech Society for Ornithology (CSO)|24,804|19,433|
|Denmark|Dansk Ornitologisk Forening (DOF)|26,978|-|
|Ecuador|Aves y Conservacion (CECIA)|105,009|109,380|
|Ecuador|Fundación de Conservación Jocotoco|77,070|48,321|
|Egypt|Nature Conservation Egypt (NCE)|89,028|83,390|
|Ethiopia|Ethiopian Wildlife & Natural History Society (EWNHS)|2,117|9,268|
|Fiji*|Nature Fiji-MareqetiViti|93,892|118,151|
|Finland*|BirdLife Suomi–Finland|9,771|-|
|France|Ligue pour La Protection des Oiseaux (LPO)|22,405|36,956|
|French Polynesia|Societe d’Ornithologie de Polynesie “Manu”|54,418|132,564|
|Georgia|SABUKO - Society for Nature Conservation|563,218|14,861|
|Germany|Nature and Biodiversity Conservation Union (NABU)|49,989|112,949|
|Ghana|Ghana Wildlife Society (GWS)|47,043|865|
|Greece|Hellenic Ornithological Society (HOS)|132,547|35,884|
|Guinea|Guinee Ecologie|167,396|119,868|
|Hungary|Hungarian Ornithological and Nature Conservation Society (MME)|13,822|-|
|Iceland|Fuglavernd – BirdLife Iceland (ISPB)|26,978|-|
|India|Bombay Natural History Society (BNHS)|24,713|37,642|
|Indonesia*|Burung Indonesia|831,269|362,402|
|Ireland|BirdWatch Ireland|48,740|25,965|
|Italy|Lega Italiana Protezione Uccelli (LIPU)|127,009|115,011|
|Jordan*|Royal Society for the Conservation of Nature (RSCN)|8,114|4,998|
|Kazakhstan|Association for the Conservation of Biodiversity of Kazakhstan (ACBK)|21,855|22,013|
|Kenya|Nature Kenya (EANHS)|83,544|103,566|
|Latvia|Latvia Ornithological Society (LOB)|12,899|13,160|
|Lebanon|Society for the Protection of Nature in Lebanon (SPNL)|36,859|41,243|
|Liberia|The Society for Conservation of Nature in Liberia (SCNL)|10,381|-|
|Luxembourg|natur&emwelt a.s.b.l|7,318|-|
|Madagascar|Asity Madagascar|267,423|641,267|
|Malawi|Wildlife and Environmental Society of Malawi (WESM)|80,458|87,408|
|Malaysia|Malaysian Nature Society (MNS)|46,388|60,337|
|Malta|BirdLife Malta|52,854|35,637|
|Mauritania|Nature Mauritanie|11,830|865|
|Mauritius*|Mauritian Wildlife Foundation|26,840|17,730|
|Mexico|Pronatura Sur, A.C.|16,666|50,811|
|Mongolia|Wildlife Science and Conservation Center of Mongolia (WSCC)|20,293|-|
|Montenegro|Center for Protection and Research of birds of Montenegro (CZIP)|20,916|9,015|
|Morocco*|GREPOM/BirdLife Morocco|4,077|22,377|
|Myanmar|Biodiversity and Nature Conservation Association (BANCA)|3,862|13,195|
|Nepal*|Bird Conservation Nepal|20,925|-|
|Netherlands|Vogelbescherming Nederland (VBN)|20,501|4,509|
|Nigeria|Nigerian Conservation Foundation (NCF)|18,893|37,626|
|Norway*|BirdLife Norge|26,537|-|
|State of Palestine*|Palestine Wildlife Society (PWLS)|19,764|21,390|
**www.birdlife.org**
**51**
**BirdLife International Trustees’ Report and Financial Statements 2024**
Notes to the Financial Statements
## **Payments to BirdLife Partners (Continued)**
|||2024|2023|
|---|---|---|---|
|**Country/Territory**|**Partner**|£|£|
|Paraguay|Guyra Paraguay (GP)|168,687|170,079|
|Palau|Palau Conservation Society (PCS)|29,042|31,381|
|Panama|Sociedad Audubon de Panama (PAS)|3,956|-|
|Peru|Asociación Ecosistemas Andinos (ECOAN)|59,243|50,138|
|Philippines|Haribon Foundation (HF)|38,974|31,434|
|Poland|Polish Society for the Protection of Birds (OTOP)|73,700|133,583|
|Portugal|Sociedade Portuguesa para o Estudo das Aves (SPEA)|21,008|5,790|
|Rwanda|Nature Rwanda|61,790|39,295|
|Senegal|Nature-Communautés-Développement (NCD)|65,970|56,882|
|Serbia|Bird Protection and Study Society of Serbia (BPSSS)|28,903|36,269|
|Sierra Leone*|Conservation Society of Sierra Leone (CSSL)|18,435|865|
|Slovakia|Slovak Ornithological Society / BirdLife Slovakia (SOS)|8,198|-|
|Slovenia|Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS)|39,349|47,721|
|South Africa|BirdLife South Africa (BLSA)|6,300|217,168|
|Spain|Sociedad Española de Ornitología (SEO)|93,161|192,499|
|Sweden|Sveriges Ornitologiska Förening (SOF)|9,771|-|
|Syria|The Syrian Society for the Conservation of Wildlife (SSCW)|14,370|21,771|
|Tanzania|Nature Tanzania|66,233|67,477|
|Thailand|Bird Conservation Society of Thailand|66,442|45,721|
|Turkey|Doga Dernegi|15,911|51,243|
|Uganda|Nature Uganda (NU)|367|16,611|
|UK*|Royal Society for the Protection of Birds (RSPB)|434,619|628,075|
|Ukraine|Ukrainian Society for the Protection of Birds (USPB)|33,195|68,371|
|Uruguay|Aves Uruguay|32,612|36,722|
|USA|American Bird Conservancy (ABC)|-|901,772|
|USA|National Audubon Society|840,157|1,096,181|
|Uzbekistan|Uzbekistan Society for the Protection of Birds (UzSPB)|12,299|-|
|Zambia|BirdWatch Zambia|56,529|8,237|
|Zimbabwe|BirdLife Zimbabwe (BLZ)|76,436|73,147|
|||_________|_________|
|||7,409,128|7,741,060|
|||_________|_________|
*Partner organisations that had representatives on the board of directors of BirdLife International during 2024. 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 2024** Notes to the Financial Statements
## **28 Consolidated Statement of Financial Activities Comparatives for the year ended 31 December 2023**
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|
|---|---|---|---|---|---|
|||**funds**|**funds**|**Funds**|**2023**|
||_Notes_|**£**|**£**|**£**|**£**|
|**Income and endowments from:**||||||
|_Donations and legacies_||||||
|Partner membership contributions|26|887,735|111,380|-|999,115|
|Subscriptions||112,474|39,703|-|152,177|
|Other donations and legacies||1,478,017|1,560,021|-|3,038,038|
|_Other trading activities_||||||
|Event income||4,283|743,783|-|748,066|
|Trading activities||13,219|22,817|-|36,036|
|Income from investments|4|403,454|659|51,500|455,613|
|_Income from charitable activities_||||||
|Partner organisations|26|317,123|1,686,274|-|2,003,397|
|Governmental institutions||339,757|4,217,074|-|4,556,831|
|Trusts and foundations||485,717|17,479,900|-|17,965,617|
|Corporations||25,449|5,844,477|-|5,869,926|
|Other income||766|12,593|-|13,359|
|||________|________|________|________|
|**Total income**|27|4,067,994|31,718,681|51,500|35,838,175|
|||________|________|________|________|
|**Resources expended:**||||||
|Expenditure on raising funds|5|1,572,510|60,357|30,502|1,663,369|
|_Expenditure on charitable activities_|5|||||
|Species||341,167|5,629,751|-|5,970,918|
|Sites||573,851|7,418,058|-|7,991,909|
|Systems||338,422|4,100,897|-|4,439,319|
|Society||276,574|2,854,687|-|3,131,261|
|Partnership||174,533|1,471,130|-|1,645,663|
|Science||226,345|4,768,127|-|4,994,472|
|||________|________|________|________|
|**Total Resources Expended**|5|3,503,402|26,303,007|30,502|29,836,911|
|Net gains on investments|15|-|-|315,711|315,711|
|**Net income / (expenditure) before**||________|________|________|________|
|**t**
**f**||564,592|5,415,674|336,709|6,316,975|
|Transfers between funds|15|-|-|-|-|
|||________|________|________|________|
|**Net movement in funds**||564,592|5,415,674|336,709|6,316,975|
|||-|-|-|-|
|**Total funds brought forward**|15|2,616,686|20,570,229|3,603,580|26,790,495|
|**Total funds carried forward**||3,181,278|25,985,903|3,940,289|33,107,470|
|||**________**|**________**|**________**|**________**|
## **29 Capital commitments**
Commitments for capital expenditure as at 31 December 2024 not provided for in the accounts was £Nil (2023 £Nil).
**www.birdlife.org**
**53**
## **Become a member**
Join a worldwide community of people who care to conserve birds and all life on earth.
With over 120 Partners around the world, your membership to BirdLife International can make a real difference — in your local area, and in every corner of the world.
Your support will help us make sure garden birdsong stays common, protect vital and extraordinary places from forests to coastlands, and ensure human activities are kinder to nature.
Birds know no borders, so effective conservation needs global collaboration. And with one in eight bird species currently facing extinction, their future depends on what we do together.
To learn more about becoming a member, you can:
Visit: https://www.birdlife.org/world-bird-club/
Email: memberships@birdlife.org Telephone: +44 (0) 1223 747524
## **Create a legacy with impact**
By leaving a gift to BirdLife in your Will, Trust, or by Beneficiary Designation, you can protect the future for birds and nature everywhere. Together with our 123 partners, we’ve built a movement that turns local knowledge into global impact. By uniting national conservation organisations around the world, we act as one to tackle the natural’s world more pressing issues.
Join us and leave a legacy that allows this work to continue for generations to come.
To learn on how to include BirdLife in your estate plans or share the news that you already have, please e-mail legacies@birdlife.org or phone +44 (0) 1223 747524. More information can also be found online at https://www.birdlife.org/legacies/
**www.birdlife.org**
**54**