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2021-12-31-accounts

Forest Peoples Programme

Registered Charity No. 1082158

Company Registration No. 03868836

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2021

FOREST PEOPLES PROGRAMME

CONTENTS

(A company limited by guarantee)

Page
Administrative Information 3
Report of the Trustees 4
Report of the Auditor 16
Statement of Financial Activities 19
Balance Sheet 20
Cash Flow Statement 21
Notes to the Financial Statements 22-42
Income and Expenditure Account 43
(not part of the statutory accounts)

FOREST PEOPLES PROGRAMME Year ended 31 December 2021

Trustees/Directors

Secretary

Principal Address and Registered Office

Statutory Auditor

Bankers

Key Management Personnel

Charity Registration Number

Company Registration Number

ADMINISTRATIVE INFORMATION

M Pimbert (Chair) MJ Artist C Kalafatic C Doyle L Erickson S P Finn R Halip B Tallack (retired 4 June 2021) R Williams K Newman (appointed 1 April 2022) S Roberts (resigned 31 March 2022) 1c Fosseway Business Centre Stratford Road Moreton-in-Marsh Gloucestershire GL56 9NQ Crowe U.K. LLP 4th Floor, St James House St James Square Cheltenham Gloucestershire GL50 3PR NatWest Banbury Branch 1 Town Hall Buildings Bridge Street, Banbury OX16 5JS J Whitehead (left 30 June 2021) L Claridge T Dixon A Gray (left 03 May 2022) T Griffiths M L Henson T Lomax A Perram H Tugendhat S Roberts (left 31 March 2022) 1082158 03868836

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The Trustees present their report with the financial statements of the charity for the year ended 31 December 2021.

OBJECTIVES AND ACTIVITIES

The charitable objectives as set out in Forest Peoples Programme’s (FPP) governing documents are ‘To promote any charitable purpose for the benefit of indigenous and local peoples and other disadvantaged communities anywhere in the world who depend on forests for their livelihoods by enabling them to preserve, conserve and protect their environment and the prudent use of its resources, promoting human rights (as set out in the United Nations Declaration of Human Rights and subsequent United Nations conventions and declarations), and by the relief of poverty and improvement of the conditions of life of those communities’.

OUR VISION

Forests are owned and controlled by forest peoples in ways that ensure sustainable livelihoods, equity and well-being based on respect for their rights, knowledge, culture and identities.

OUR MISSION

FPP supports the rights of the peoples who live in forests and depend on them for their livelihoods. We work to create political space for forest peoples to secure their rights, control their lands and decide their futures.

Our strategic goals to achieve this are:

SUMMARY OF ACTIVITIES 2021

FPP’s long-term goal is improved social, economic and environmental living conditions for indigenous and tribal forest peoples, especially through actions to secure collective land rights and improve land tenure security. We work towards this using a rights-based approach to help forest peoples gain control over their future through capacity building to defend their own rights, educate policy makers and develop sustainable livelihood skills for the long-term relief of poverty. FPP also carries out education and advocacy on the forest crisis with the aim of getting forests protected for sustainable use by people with secure rights. Gender, self-determination and the principle of free, prior and informed consent, and land rights are cross-cutting themes that underline our approach.

Many communities with whom FPP works continued to be impacted this year by the COVID-19 pandemic. We were able to be flexible and adapt to meet the most urgent needs of Indigenous Peoples where we work and strengthened distance support to partners in response to associated travel restrictions. In several cases FPP was able to provide emergency assistance to communities and partners affected by the pandemic. (e.g. in Cameroon, Peru, Colombia and Indonesia). FPP has documented ways that COVID-19 has affected communities with whom we work and how they have responded. Despite the challenges of the pandemic, many activities at both local and global levels continued as planned and some fieldwork proceeded with biosafety protocols carefully developed and agreed with partners (e.g. in Colombia and in Cameroon).

During 2021, we worked with indigenous and other forest peoples in Africa (Cameroon, Democratic Republic of Congo, Liberia, Kenya, Madagascar, and Uganda), South and Central America & Caribbean

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(Antigua, Brazil, Colombia, Costa Rica, Ecuador, Guyana, Panama, Paraguay, Peru, Suriname and Venezuela) and Asia and Oceania (Bangladesh, Indonesia, Philippines, Thailand, Tuvalu and Vietnam) described below under our programme themes (Legal and Human Rights, Responsible Finance and Environmental Governance).

The Legal and Human Rights Programme

The programme works with community and civil society partners to maximise the effective use of existing and innovative legal tools to support forest peoples to gain control over their traditional lands, territories and resources. Lawyers and legal experts from its team provide legal advice and support to partners working to assert, and advocate for, forest peoples’ rights through grassroots capacity-building and regional sharing activities, the use of regional and international human rights law mechanisms and international finance or commodity-specific industry grievance mechanisms, and support of legal reform and human rights advocacy at the national level.

Following the successful completion of its pilot in 2020, the Strategic Legal Response Centre (SLRC), moved into its transitional year (funded by Good Energies Foundation, FILE Foundation, Rainforest Fund, Lawyers Against Poverty). The SLRC is designed to facilitate more flexible support for legal test cases, urgent legal action response e.g. in the context of human rights defenders at risk, and with further pillars of work (a) to better support the ‘community of practice’ working on land rights and forests, and (b) for legal capacity building in countries where forest peoples live and where local lawyers are available but access to justice is often least accessible. In 2021, the SLRC expanded strategic litigation initiatives in Peru and Indonesia, including delivering a 6-week training programme for law students in Peru. The impact and uniqueness of the SLRC’s methodology, providing technical legal support (via country teams and partners) alongside a community-driven approach, is increasingly self-evident.

Significant disruption to operations continued throughout 2021 due to the COVID-19 pandemic, although some travel was possible in the latter months of the year. Where travel budgets for FPP and in-country lawyers were underspent, these funds were again diverted to other project uses, with agreement from donors. Although some travel and field operations were delayed or curtailed, projects were able to continue via remote communication means, testimony to the resilience of relationships established and built over many years.

The programme also continued its support for partners seeking to overcome discriminatory laws and improve forest governance and human rights compliance, with a landmark Constitutional Court ruling in favour of Uganda’s Batwa paving the way for recognition of their rights and providing inspiration for the legal struggles of forest peoples regionally and internationally. Legal reform was closely followed across the geographic and thematic portfolio of work, including EU and UK legislative moves towards mandatory due diligence for the private sector to combat deforestation and human rights impacts embodied in product imports and their associated commodity supply chains. Significant funding was also secured to continue supporting the deployment of strategic legal tools to drive supply-chain accountability in Indonesia, Liberia, Colombia and Peru, and linking supply-side compliance challenges with international and demand-side policy and regulatory measures.

The programme provides extensive support to indigenous and forest peoples’ organisations worldwide in global standard setting and policy processes. In 2021 the programme continued to provide support for interventions strengthening rights protections in various global standard-setting fora, including the Roundtable on Sustainable Palm Oil (RSPO), Accountability Framework Initiative (AFI), Forestry Stewardship Council (FSC) and other global policy spaces concerned with countering deforestation in commodity supply chains. Research on the rollback of environmental and social safeguards linked to commodity production in Peru, Colombia, Indonesia, Brazil and DRC was launched in 2021, prompting significant media engagement, local advocacy in country, and several discussions at Chatham House

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identifying opportunities and strategies to support and facilitate economic responses to the COVID pandemic that uphold human rights and protect tropical forests.

Significant disruption to operations continued to be sustained throughout 2021 due to the COVID-19 pandemic. As well as placing LHRP colleagues, partners and their families and communities at significant personal risk, some activities were curtailed or adapted. The programme was supported in 2021 with grants from the Arcus Foundation, Climate and Land Use Alliance (CLUA), European Commission, File Foundation, Fondation Pour le Tri-National de la Sangha, Ford Foundation, Full Circle Foundation, Good Energies Foundation, the International Climate Initiative of the German Government (IKI), Land Tenure Facility (via APA), Rainforest Alliance, Rainforest Foundation US, Rainforest Fund, the Sage fund, Sall Family Foundation, Swedbio, the Waterloo Foundation and Wellspring.

The Responsible Finance Programme

Despite the ongoing pandemic, this sub-programme provided assistance throughout 2021 to local partners in Colombia, Peru, Guyana, Ecuador, Paraguay, Panama, Liberia, Cameroon and Indonesia to challenge harmful corporate conduct, demand accountability and promote private sector and public sector reforms. The programme implemented multiple advocacy actions targeting the extractive industry and the oil palm, sugar, timber, paper, pulp and soybean sectors through support for community case studies, supply chain impact assessments and reports, investigations into international value chains and direct participation of forest peoples in global policy spaces in the UK, EU and United Nations. Considerable work was completed as the facilitating organisation hosting the Zero Tolerance Initiative (ZTI) coalition to stop violence and conflict in global supply chains, including major high-level dialogues held in June between human rights and land defenders and members of the Consumer Goods Forum (CGF).

FPP continued its targeted advocacy on the Roundtable on Sustainable Palm Oil (RSPO), the Forest Stewardship Council (FSC), High Conservation Value Forest (HCVF) and the High Carbon Stocks Approach (HCSA). Sustained engagement and technical inputs were also made to EU forest policy and legislative initiatives on the regulation of forest risk commodities and setting of mandatory rules on sustainable corporate governance and due diligence. In the UK, FPP completed a major action to support 12 indigenous leaders to attend the UN Climate Summit in Glasgow in November where they engaged in numerous meetings with policy makers, public speaking events and collective advocacy calling for decisive action to tackle climate change.

The programme was supported in 2021 with grants from the Arcus Foundation, Ashden Trust, Climate and Land Use Alliance (CLUA), The Ecology Trust, Ford Foundation, Good Energies, IKI, Land Tenure Facility (via APA), the Norwegian International Climate and Forest Initiative (NICFI), Packard Foundation, Rainforest Foundation US, Rainforest Fund, Sage Foundation, Sall Foundation, Size of Herefordshire, Size of Wales, Wellspring and the Waterloo Foundation.

The Environmental Governance Programme

In 2021 the Environmental Governance Programme continued to work through its established four main thematic streams: the Territorial Governance stream, the Conservation and Human Rights stream, the Cultural, Biological and Knowledge Diversity stream and the Cultural and Ecological Resilience work stream. These streams are designed to help equip our partners and indigenous communities with the tools to manage and safeguard their territories as well as the political spaces to assert their rights at the

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national, regional, and international levels, and are closely linked with each other and with the wider FPP programme of work.

Continued restrictions associated with the COVID-19 pandemic and continued waves of infections had an impact on communities and partners with whom we work. Key global events continued to be delayed, cancelled, or postponed (COP15 and associated meetings of the Convention on Biological Diversity), although some did happen (COP26 of the UN FCCC, and the World Conservation Congress of IUCN).

The Conservation and Human Rights stream worked across local, regional, and global spaces. Continued dedicated support to the on-going challenges facing Batwa communities impacted by the Kahuzi-Biega National Park in the Democratic Republic of Congo (DRC) including supporting the Batwa to present a resolution pathway that secures their forestlands and their rights, and legal support also to communities impacted by the Salonga National Park in the same country. FPP also began work in Cameroon supporting a community-led small conservation zone with management planning as a pilot for wider community conservation. In Liberia, changes in national legislation led to intensive work with partners on the possible expansion of the Liberian Protected Area system and what implications this could have for community land rights.

In Kenya we continued to work with the Mt. Elgon Ogiek, Mau Ogiek, and Sengwer communities in seeking avenues to better secure their customary land, including through working with the Kenya Land Commission.

At the global level, the World Conservation Congress was held in Marseille and FPP supported indigenous delegates in attending, and in negotiating a number of key Resolutions and Recommendations – the policy documents through which IUCN establishes its mandate. Critical in this were Resolutions addressing the need for conservation to recognise and respect land and tenure rights and to actively promote the roles of indigenous peoples in addressing the biodiversity crisis.

The Cultural, Biological and Knowledge Diversity team continued to battle with the on-going delays to the negotiation of the post-2020 Global Biodiversity Framework. Originally expected to be held in 2020, the re-scheduled 2021 session of the Conference of the Parties was again delayed. One negotiating session was held online in August and September, with a first draft of the Global Biodiversity Framework released along with a draft monitoring framework, and FPP provided detailed technical analysis. Working with a range of organisations, FPP also co-convened the Human Rights in Biodiversity Working Group, with two publications in 2021 highlighting the importance of human rights in all biodiversity planning and action.

In Territorial Governance work in 2021, we continued to expand the scope of the Indigenous Navigator, and supported Indigenous Peoples in both Suriname and Cameroon to use the Navigator tools, and in 2021 saw the finalisation of a number of self-determined development projects, in Suriname on healthy indigenous lifestyles, food, knowledge and languages, and in Cameroon on access to citizenship and community conservation. We continued to support self-determined development projects in Kenya (Mt Elgon Ogiek), in Colombia (Resguardo Lomoprieta), in Peru (the autonomous nation of the Wampis), in Indonesia (the Toba Batak), and in Cameroon (Baka and Bagyeli) through an emerging support mechanism for direct community access.

Monitoring of threats to community and indigenous territories and lands was also extended in Colombia, and Guyana and supported in Indonesia in 2021. In Kenya, the Territorial Governance work stream continued to support communities in the use of Mapeo, monitoring tools, to track and report on human rights violations as well as document indigenous knowledge and land use of their traditional lands. Our team has helped to visualise deforestation of indigenous lands over decades of encroachment by palm oil expansion in Indonesia, Colombia, Peru and Liberia and helped to map the interconnection of sacred mountains and the importance they have for Wapichan nao culture in Guyana.

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The Cultural and Ecological Resilience workstream initiated small grants through the Global Network on Indigenous-led Education (ILED) a coalition of Indigenous Peoples’ organisations, northern support organisations, donors and grant making organisations and networks. This pilot network provided grants to a range of small community initiatives linked to indigenous cultural revival programmes, including education and youth leadership. Through the SwedBio-funded ‘renewing cultural and biological diversity’ project, we supported on-going work with local partners in Suriname, Guyana, Panama, Thailand, Bangladesh and Cameroon, plus work in some marine and coastal areas (Antigua, Tuvalu, Madagascar), focusing on community-based initiatives for conservation and restoration, sustainable livelihoods, revitalisation of traditional knowledge, and empowerment of local groups to participate in key processes.

The programme was funded in 2021 with grants from the Arcadia Fund, Arcus Foundation, Ashden Foundation, Climate and Land Use Alliance (CLUA), European Commission, Fondation Pour le TriNational de la Sangha, Ford Foundation, Full Circle Foundation, Good Energies, the International Climate Initiative of the German Government (IKI), International Labour Organisation, International Working Group on Indigenous Affairs (IWGIA), Nia Tero Foundation, Rainforest Foundation US, Rainforest Fund, Sall Foundation, Sage Foundation, Swedbio at the Stockholm Resilience Centre, Size of Wales, VOICE, Waterloo Foundation and Wellspring.

DIRECTORS & TRUSTEES

The directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees serving during the year under review were:

M Pimbert (Chair) MJ Artist R Halip C Doyle C Kalafatic L Erickson B Tallack (retired 4 June 2021) SP Finn R Williams

All the Trustees are eligible to remain on the Board of Trustees for a five year term at which time they are eligible for re-election at the Annual General Meeting.

The Board of Trustees are entitled to appoint additional Trustees and the methods, policies and procedures within the charity for recruitment, appointments, induction and training for Trustees are continually reviewed.

ORGANISATION STRUCTURE

The charity is administered by the Trustees who meet twice a year in June and December and who have regular contact throughout the year. At the June Trustees’ Meeting the governing document is reviewed to ensure activities remain within permitted guidelines. Trustees are recruited and appointed by the existing Trustees based on an assessment of skills and experience. New Trustees receive a Board pack of papers and institutional policies before attending their first meeting. At a new Trustee’s first Board meeting procedures and policies are explained by existing members. There is also an induction meeting with the Director and other senior staff members as appropriate. The Audit Committee (a sub-committee of the full Board) meets twice a year in April and October, in preparation for the June and December full Board meetings, in addition to meeting on other occasions as required.

The PCMT has a collective role in ensuring cross programme coordination and enabling FPP to remain true to its mission and values, strategic, responsive, fair, resilient, accountable and effective. It supports the development and renewal of FPP’s strategy, learning from past and present work, and enhancing our effectiveness to face complex challenges as well as contributing to finding solutions to operational

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challenges and funding gaps. The group meets every four to six weeks with subgroups of this team meeting between these meetings as required.

An inflationary increase of pay 1% was approved by the Board and awarded to management and staff at the beginning of 2021. Remuneration for key management personnel is set at the time of recruitment and is reviewed on an ad hoc basis as and when required.

WORKING WITH PARTNERS

FPP builds long term relationships with local non-governmental organisations in country, providing technical support and training to these organisations to enable them to secure their rights, control their lands and decide their futures.

Together, FPP and its partner organisations develop programmes of work for which funding is sought. Once funding is secured activities are implemented under the terms of the respective grant. A summary of each grant’s purpose is set out in Note 11.

LEGAL STATUS

The charity was incorporated as a company limited by guarantee on 29 October 1999 and registered as a charity on 24 August 2000. The liability of the company's members for its debts is limited to their guarantee to contribute such amounts as may be required, not exceeding £1, to the assets of the company if it should be wound up whilst he/she is a member or within one year after he/she ceases to be a member.

FINANCIAL REVIEW

The charity’s income for charitable activities in 2021 included grants for restricted activities of £4,661k (2020: £3,878k), unrestricted fund grants of £279k (2020: £205k), service contract income and furlough of £82k (2020: £230k). Donations in the year were £235k (2020: £39k). Total income amounted to £5,283k (2020: £4,375k). Considering that 2021 included no income from a very large grant, NICFI, which had constituted 28% (£1,233k) of our income in 2020, 2021 has been a very successful year for fundraising. Grant proposals to Arcadia, CLUA, IKI, Good Energies and Swedbio have been successful, starting in 2021 and are long term projects; due to accounting requirements, we have recognised £876k of income under some of these projects that will spent in future years. The total number of grants increased from 42 to 49. A large unrestricted donation from an individual was made in early 2021 which, with gift aid, amounted to £200k. The increase in total income from 2020 was 21%.

Total expenditure on charitable activities amounted to £3,712k (2020: £4,109k). These are broken down into Staff and Related Personnel Costs at £1,861k (2020: £2,203k), Direct Programme Costs at £1,626k (2020: £1,734k), Support Costs at £140k (2020: £127k) and Governance at £51k (2020: £34k). The details of these costs are in Note 4. Our transfers to partners are analysed by country in Notes 4a and 4b. These payments are to enable our partners (local indigenous and other NGOs that we work with on the ground, and with whom we have a long-term working relationship) to carry out agreed activities in accordance with our funding agreements.

Details of funding sources are shown in Note 2 to the accounts and details of how expenditure has met the objectives are set out in the summary of activities earlier in this report. The title of each income stream is detailed in Note 11.

We work closely with local partners in all the countries funded by our grants and have developed systems for due diligence assessments and capacity building to enable them to implement the activities on the ground where necessary. The continuing pandemic has made it very difficult to support partners in person but close working together online and the use of more local support has meant that we have

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continued to support partners through the year. Travel started to resume, somewhat, towards the end of 2021.

Total funds at 31 December 2021 amounted to £3,574k (2020: £2,067k) of which £2,600k (2020: £1,144k) related to Restricted Funds and £974k (2020: £923k) was available for unrestricted purposes. At 31 December 2021 there were 3 restricted fund balances in deficit (2020: 2). The deficits in total sum to £5k (2020: £19k) and all the deficits are expected to reverse in 2022.

We are continuing to seek further funding to expand our work and are very pleased to have been selected for the Ford BUILD grant, starting in early 2022, which will allow us to invest in measures, at both an operational and strategic level, that will help secure the work of FPP.

The Trustees are satisfied that the charity's activities during the year have met their objectives and are satisfied with the financial position at the year end.

RESERVES POLICY

The Trustees have reviewed FPP’s need for reserves in line with the guidance issued by the Charity Commission where the term "reserves" describes that part of a charity's income funds that is freely available for its general purposes at the Trustees' discretion in furtherance of any of the charity's objects. The Trustees believe that FPP should hold financial reserves (an Emergency Operating Reserve (EOR)) because:

The Trustees believe that the level of the EOR should normally be the equivalent of a minimum of four months' (non-project funded) organisational operating costs plus four months’ salary commitments for all staff. This would currently amount to approximately £692k (2020: £683k). The intention of the Trustees remains that the EOR is maintained at or above this minimum level wherever possible while recognising that there will be fluctuations in reserves from year to year. At 31 December 2021, the free reserves, excluding £4k of designated reserves, were £970k (2020: £882k). Free reserves include fixed asset investments of £500k (2020: £334k) as the investments are held in deposit accounts and are freely available to use were the need to arise.

While this is currently higher than the minimum desired EOR we have planned to draw down £224k of reserves during 2022 in order to continue to maintain our operational capability during the year during a funding gap between the end of the IKI conception phase (which ended in August 2021) and the start of the implementation phase (hopefully by May 2022). The deficit would leave budgeted free reserves at the end of 2022 of £746k, still above the EOR level. If the IKI conception phase is delayed beyond May, the reserves may dip lower, depending on action taken and the position on other grants at that stage.

Designated reserves on the balance sheet are funds that are set aside for specific areas of work within the unrestricted funds and are considered to be sufficiently flexible to form part of the EOR if the need should arise.

INVESTMENT POLICY

The Trustees aim to hold funds in ethical investments or interest-bearing accounts wherever possible. Part of the unrestricted reserves £500k (2020: £334k) are held with ethical institutions (Triodos Bank and the CCLA) on deposit. For daily transactions and working capital demands the charity requires the

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flexibility and responsiveness that a multinational bank provides. This means that all restricted reserves and the balance of unrestricted reserves (£379k at year end) are held in interest bearing accounts with the organisation’s main bank, NatWest.

FUTURE PLANS

FPP offers long term support to the communities and partner organisations it works with. To achieve this FPP’s future focus will continue to be on strengthening the organisation’s core capacities, developing a sustainable funding model, ensuring FPP’s diverse staff are well supported, and increasing collaboration with other organisations at community, national and international levels to address the complex threats that forest communities are facing. Work on organisational and strategic strengthening has been given a strong boost in 2021 by the Ford Foundation who have approved FPP’s entry into Ford’s BUILD programme which provides 5-years of core support to enable organisations to improve their organisational and strategic effectiveness and resilience.

Strategic priorities have been set for each of the main countries in which FPP works and in each of its thematic focus areas (ranging from government regulation on trade to supporting human rights defenders); these strategic priorities reflect the emerging challenges and opportunities in each area of FPP’s work – allowing agility on the one hand and continuity of engagement on the other.

The organisation will continue to work flexibly with local partners to continue to adapt to challenges resulting from COVID-19. This includes efforts to address rollbacks in social and environmental safeguards and the dangers these pose for Indigenous Peoples and their territories.

Our four strategic priorities – and their respective key activities and desired outcomes – are necessarily mutually reinforcing in order to have the biggest impact for vulnerable communities seeking to uphold their rights. Fundamentally this is a question of justice, given that the key drivers of deforestation are invariably the same drivers undermining forest peoples’ rights and resilience. We are therefore committed to addressing the interconnected threats to human rights, the global climate crisis and nature.

Strategy I: Strengthen forest peoples’ governance of their forest territories and communities

The heart of our work is partnering with local forest communities, often over decades, in joint activities geared towards strengthening the management of their lands for future generations and a stable global climate in line with their long-term visions, traditional knowledge and customary laws. We want to deepen this crucial groundwork in specific locations and broaden its impact by connecting communities together in a movement for realising those visions, strengthening their systems of self-government and sustainably managing their forest lands and territories as a key contribution to addressing the climate crisis and enhancing their resilience to it. For example, activities include working behind the scenes in countries to support local civil society; supporting local monitoring and evidence generation; and advocating as part of global coalitions on rightsbased forest protection. In 2022 and beyond a key vehicle for enhancing this strategy will be via the development of a ‘Forest Visions Partnership’ programme of work, to better attract donors to support forest peoples to develop and implement their self-determined visions concerning sustainable stewardship of their lands and forests.

Strategy II: Ramp up action to challenge human rights abuse in agricultural and extractives supply chains at the tropical forest frontier

To further this strategy our activities combine accompaniment of local struggles of Indigenous Peoples with global level action to seek redress and engagement with actors in global and national supply chains, and legislative change in producer and consumer countries. We want to continue to facilitate the Zero Tolerance Initiative for killings and violence in deforestation-risk supply chains

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and to deepen our impact including in Colombia, Peru, Cameroon, Liberia, Indonesia and explore scope for supply chain work in DRC and value chain work in relation to accountability among investment and finance actors. We are already active members of the Roundtable on Sustainable Palm Oil (RSPO) and have shaped – and continue to shape – the policies and standards of the Forest Stewardship Council (FSC) and the Accountability Framework Initiative (AFI). We will continue active dialogue with companies including major consumer goods manufacturers and European supermarket chains on ethical supply chains, human rights and deforestation. We will strengthen collaboration with other organisations to achieve systemic change and use strategic fora such as the UN Forum on Business and Human Rights. In addition we will play an active role in making sure human rights is addressed in strategic policy spaces including in the development of the High Carbon Stocks Approach (HCSA) and the Jurisdictional Approach.

Strategy III: Use the law to leverage change

We will continue to integrate legal expertise into all our work – from accompaniment of communities facing external threats to detailed engagement on legislative reform. We aim to continue the growth of the Strategic Legal Response Centre which builds on our Legal and Human Rights Programme’s 30-year experience of using the law to protect forest peoples’ rights and deliver real accountability. The Centre is an innovative initiative that supports Indigenous Peoples and local communities dependent on tropical forests to access justice and make effective use of domestic and international law. It works in alliance with other key actors including University law schools, civil society and those in private practice. The Centre builds on our long track record of legal expertise in accompanying communities and making strategic use of a wide range of judicial and non-judicial mechanisms at both national and international levels.

Strategy IV: Influence international policy

We will continue to support indigenous and local community representatives to bring local and national cases directly into international policy making circles, and ensure that global policy is informed by, and created in consultation with, strong community voices. European Union and UK reforms continue to move in the direction of enhanced human rights due diligence regulation for companies, in order to minimise the forest and climate footprint of products to the EU and UK markets.

We will also continue to enhance the degree to which drivers of violence and intimidation for peoples and communities at the forest frontier are addressed, targeting investors and downstream companies via the ‘Zero Tolerance Initiative’.

Finally, working to make the most of the policy and financial pledges and policy commitments resulting from COP 26 in Glasgow and in the policy context of the Convention on Biological Diversity (CBD) FPP will work with partners to ensure indigenous and other forest peoples’ stewardship is at the heart of the conversation about protecting nature and the global climate. We will continue supporting the wider Indigenous Peoples' movement globally and work in partnership with others such as the UN Secretariat of the CBD. We will promote and model rights-based conservation and push for greater material and financial support for community-led conservation.

FUNDRAISING ACTIVITIES

The Trustees reviewed the charity’s fundraising at the Annual General Meeting in 2021 and also at the December 2021 Board Meeting. PCMT monitors fundraising throughout the year. Fundraising expenses are categorised in terms of staff time taken to write funding proposals and budgets together with some small pieces of consultancy advice about fundraising. Many proposals are for grants from funders with whom we have existing relationships and so are often part of the grants that are in progress.

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Applications to new funders or for different pieces of work can take more time to prepare and put together but the staff time is not an additional cost to that contracted to carry out the project work. Fundraising costs are reported in the Statement of Financial Activities as £63k (2020: £58k). The charity had no fundraising activities requiring disclosure under s162A of the Charities Act 2011.

PUBLIC BENEFIT

The Trustees have regard to the Charity Commissioners’ guidance on public benefit and the activities carried out are consistent with the requirements. The overseas projects carried out are to assist local communities to improve their living conditions and environment. Taking the Charity Commission’s guidance into consideration, the Trustees are satisfied that our public benefit requirements have been met.

RISK MANAGEMENT POLICY

The Board is ultimately accountable for dealing with risk.

The identification and assessment of risks is done by management on a rolling basis with the Board able to add, subtract, elevate or relegate.

The assessment of gross risk is based on:

In order to meet its fiduciary responsibilities and govern FPP to achieve its mission most effectively, the involvement of the Board can be described as:

The Board also signs off on policies which have a high-risk component (e.g. staff security).

The risk register is the primary tool used by the Board to monitor risk. At each Board meeting management reports on the movement in the ‘High Level’ risks (getting worse, staying the same, getting better) that have occurred because of changes in the operating environment or management action.

The ‘High Level’ risks with the highest score identified in the most recent review of the register and mitigating actions are:

  1. Risk – Reduced opportunities to fund programme due to global shifts in funding, government policy and Covid downturn.

  2. Mitigation – Energetic pursuit of new funding relationships, ongoing close engagement with key donors, use of funding roadmap and planning tools to diversify and expand funding, close monitoring of reserve position and forecasting.

  3. Risk – Continuing reduced ability for international travel and staff working from home due to Covid.

Mitigation – Set up and operation of technical solutions to maintain communication and other work (e.g. Zoom, WhatsApp) for staff and with partners. Use of welfare managers for staff. Deliberate and proactive engagement with partners. Travelling where possible and necessary.

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FPP has continued to take steps to further strengthen safeguarding across its work including through the development and rollout of its code of conduct, safeguarding policy and adapted partner due diligence methodology. Training has been carried out with all staff in 2021.

During 2021 FPP has not needed to report any safeguarding or fraud incidents to the Charity Commission or grant funders.

GOING CONCERN

The trustees have reviewed the plans and forecasts for 2022 and 2023, including reviewing the assumptions for the forecasts. As at the date of signing these financial statements, the Trustees’ and the management team’s forecasts up to 31 December 2023 indicate that the Charity will be able to continue to operate as a going concern. Even the most pessimistic scenario shows that the organisation can continue to operate as a going concern, albeit at a much lower level and capacity than present. The Trustees and the management team are regularly monitoring the position to determine the right way forward as events unfold.

RELATED PARTIES

The related party transactions during the year are disclosed in Note 14.

TAXATION STATUS

The Company is a charity within the provisions of the ICTA 1988 (Income and Corporation Taxes Act) and hence no corporation tax is payable on income received, which is properly applied for its primary purpose.

CHARITY GOVERNANCE CODE

FPP senior management and board trustees continue to ensure FPP complies with the UK regulatory environment for charities, including the Code.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees (who are also directors of FPP for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).

Company law requires the Trustees to prepare financial statements for each financial year. 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements

page 14

REPORT OF THE TRUSTEES (cont’d)

FOREST PEOPLES PROGRAMME Year ended 31 December 2021

comply with the Companies Act and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the Trustees are aware, there is no relevant audit information (as defined by Section 418(2) of the Companies Act 2006) of which the company’s auditors are unaware and each Trustee has taken all the steps that he or she ought to have taken as a Trustee in order to make himself or herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and in accordance with the special provisions of the Companies Act 2006 relating to small entities.

AUDITORS

A resolution will be put to the Annual General Meeting proposing that Crowe U.K. LLP will be reappointed as auditor.

ON BEHALF OF THE BOARD:

Signature redacted for fraud prevention

…………………………………………..

R Williams

TRUSTEE Date:

22 September 2022

page 15

FOREST PEOPLES PROGRAMME

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF FOREST PEOPLES PROGRAMME

Opinion

We have audited the financial statements of Forest Peoples Programme (‘the charitable company’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the 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:

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 charitable company 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 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

page 16

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF FOREST PEOPLES PROGRAMME (cont’d)

FOREST PEOPLES PROGRAMME

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in 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:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on pages 14 and 15, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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

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

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

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

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

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

page 17

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF FOREST PEOPLES PROGRAMME (cont’d)

FOREST PEOPLES PROGRAMME

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were taxation and employment legislation.

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

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

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

Use of our report

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

Signature redacted for fraud prevention

Tara Westcott Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor 4th Floor St James House St James Square Cheltenham Gloucestershire GL50 3PR

26th September 2022

page 18

FOREST PEOPLES PROGRAMME

STATEMENT OF FINANCIAL ACTIVITIES [incorporating an income and expenditure account] For the year ended 31 December 2021

Note
Income from
Charitable Activities
2
Donations
Other Income
Bank Interest
Total
Expenditure on
Charitable Activities
4
Raising Funds
Total
Net Income
5
Other recognised gains and losses
Transfers between funds
Net movement in funds
Reconciliation of Funds:
Total funds brought forward:
Total funds carried forward:
11, 12		 2021
£
360,744
226,012
20,957
1,325
609,038
526,854
31,062
557,916
51,122
-
51,122
922,980
974,102
Unrestricted
Funds		 2021
£
4,661,410
8,806
3,896
6
4,674,118
3,185,517
32,758
3,218,275
1,455,843
-
1,455,843
1,143,603
2,599,446
Restricted
Funds		 2021
£
5,022,154
234,818
24,853
1,331
5,283,156
3,712,371
63,820
3,776,191
1,506,965
-
1,506,965
2,066,583
3,573,548
Total
Funds		 2020
£
4,313,520
39,269
17,046
5,058
Total
Funds
4,374,893
4,109,327
57,613
4,166,940
207,953
-
207,953
1,858,630
2,066,583

The notes on pages 22 to 42 form part of these financial statements

page 19

FOREST PEOPLES PROGRAMME

BALANCE SHEET 31 December 2021 Registered No. 03868836

Note
Intangible Fixed Assets:
Website
7
Fixed Assets:
Interest Bearing Deposit Accounts
8
Current Assets:
Debtors
9
Cash at Bank and in hand
Current Liabilities:
Amounts falling due within one year
Creditors
10
Net Assets
The funds of the charity:
Restricted Income Funds
11
Unrestricted Funds
12
Total charity funds		 2021
£
-
500,005
1,275,906
1,917,639
3,693,550
120,002
3,573,548
2,599,446
974,102
3,573,548		 2020
£
-
333,683
229,364
1,730,648
2,293,695
227,112
2,066,583
1,143,603
922,980
2,066,583

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. These financial statements have been prepared in accordance with the Companies Act 2006 and Financial Reporting Standard 102. The financial statements on pages 19 to 42 were approved and authorised for issue by the Trustees on 22 September 2022 and signed on their behalf by:

R Williams

TRUSTEE

The notes on pages 22 to 42 form part of these financial statements

page 20

FOREST PEOPLES PROGRAMME

CASH FLOW STATEMENT 31 December 2021

Registered No. 03868836

Note
Cash flows from operating activities:
Net cash provided by operating activities
15
Cash flows from investing activities
Interest from investments
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of the
reporting period
Change in cash and cash equivalents due to
exchange rate movements
Cash and cash equivalents at the end of the
reporting period
16		 2021
£
386,778
1,331
1,331
388,109
2,064,331
(34,796)
2,417,644		 2020
£
548,074
5,058
5,058
553,132
1,523,112
(11,913)
2,064,331

The notes on pages 22 to 42 form part of these financial statements

page 21

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

1. ACCOUNTING POLICIES

Company Information

Forest Peoples Programme is a registered charity and as such is a non-profit making organisation. The number of members at 31 December 2021 is 8 and their liability on a liquidation is limited to £1 each. Forest Peoples Programme is registered as a company limited by guarantee with no share capital, in England and Wales under number 03868836 and its registered office is 1c Fosseway Business Centre, Stratford Road, Moreton-in-Marsh, GL56 9NQ. Forest Peoples Programme is a Public Benefit Entity registered with the Charity Commission under number 1082158.

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

Basis of Accounting

The financial statements have been prepared under the historical cost convention, in accordance with the Financial Reporting Standard 102, the Companies Act 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities and applicable accounting standards.

Income

All income is accounted for gross.

Income from donations and grants, including government grants, is included in income when there is evidence of entitlement, the amount can be measured and the receipt is probable. When donors impose conditions which have to be fulfilled before the charity becomes entitled to such income, the receipt of income is not included in income until the pre-conditions for use have been met. Investment income is included when receivable.

Expenditure

All expenditure is accounted for gross, including irrecoverable VAT, and is recognised on an accruals basis as a liability is incurred. Expenditure is allocated to specific projects and administration costs are allocated against projects in accordance with the terms of the project contracts.

Allocation of Costs

The Charitable Activity Costs include all costs attributable to delivering and supporting the main charitable activities of the organisation. All support costs are allocated to Charitable Activities.

The expenditure on raising funds is the cost of applying for new and renewing existing grants.

Contributions to Overheads are apportioned to contracts in accordance with agreed contract terms. They are allocated to specific overheads when the budget lines within a grant agreement specify that this is the case. For most of our grants this is not the case and overhead contributions are set against the unrestricted overhead and staff costs of the organisation within the financial year.

Field Costs are part of Charitable Activity Costs. These payments are to enable our partners (local indigenous and other NGOs that we work with on the ground, and with whom we have a long term working relationship) to carry out agreed activities in accordance with our funding agreements.

Intangible Fixed Assets and Amortisation

Intangible fixed assets with a value greater than £2,000 are capitalised at cost and written off by equal annual instalments over their expected useful lives (website: 3 years).

page 22

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

Financial Instruments

With the exception of fixed asset investments as noted below, the charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like accounts receivable and trade and other accounts payable.

Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables or receivables, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

Fixed asset investments are investments held for the longer term and deposits, with a maturity of longer than three months. Deposits within fixed asset investments are held as long term cash deposits i.e for longer than twelve months, and earn a fixed rate of interest. Cash which is needed for daily grant expenditure is held as cash and cash in hand. Some bank accounts are interest bearing but the balances on these accounts fluctuate on a regular basis.

Fund Accounting

Funds held by the charity are either:

Going Concern

FPP normally produces annual budgets and forecasts which take into account expected changes in the funding streams and which demonstrate that the charity will be able to continue to operate for the foreseeable future. The charity has identified secured funding over the next 12-18 months. It has also identified grant funding renewals and opportunities which have been applied for or are in the process of being applied for and which the Trustees have a high expectation will be successfully secured. Based on this funding and the related expenditure models the Trustees have reasonable expectation that the charity has adequate resources to continue in operational existence and meet all its obligations as they fall due in the normal course in the short to medium term. On this basis, the Trustees consider it appropriate to continue to prepare the financial statements on the going concern basis.

Foreign Currencies

Transactions in foreign currencies are recorded at monthly rates during the year. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.

Presentational and Functional Currency

The functional currency of FPP is considered to be pounds sterling because it is the currency of the primary economic environment in which the charity operates. The financial statements are presented in pounds sterling.

Pensions

Auto-enrolment was applicable for FPP from 1 July 2016 and the charity follows the guidelines for pension contributions according to the auto-enrolment rules. The pension scheme is a defined-contribution scheme administered by Aviva. Eligible staff are auto-enrolled, unless they request to opt-out. Staff may contribute more than the statutory minimum contributions for employees. The charity follows the minimum contribution levels for employers. Pensions are allocated across funds in the same way as salary costs.

page 23

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

Operating Leases

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Irrecoverable VAT

The company is not registered for VAT and all VAT incurred on expenditure is included as part of the cost of the item concerned.

Judgments in applying accounting policies and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include the following:

Accruals

Included in accruals are liabilities where the amount and/or timing of its settlement is uncertain. An accrual is only recognised where:

Deferred Income

Income is recognised when there is evidence of entitlement, the amount can be measured and the receipt is probable. Where terms and conditions have not been met, or, uncertainty exists as to whether FPP can meet the terms and conditions otherwise within its control, the income is not recognised but deferred as a liability until it is probable that the terms and conditions imposed can be met.

page 24

FOREST PEOPLES PROGRAMME

INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2021

2. INCOME FROM CHARITABLE ACTIVITES

RESTRICTED INCOME GRANTS
Allen & Overy Foundation
Arcadia
Arcus Foundation - Cameroon
Arcus Foundation - DRC
Arcus Foundation - Liberia
Arcus Foundation - RoC
Arcus Foundation - Sumatra
Arcus Foundation - Uobdu
The Ashden Trust
The Ashden Trust - Hiding Shadows
The Ashden Trust - Political Ecology
Both Ends
Climate and Land Use Alliance - 2020/21
Climate and Land Use Alliance - 2021-25
Climate and Land Use Alliance - Peru & Colombia
Climate Justice Resilience Fund 2021/22
The Ecology Trust
Christensen via IWGIA
ILO via IWGIA
European Commission - Cameroon
European Commission - Liberia
File Foundation - SLRC
File Foundation - Global
Fondation pour le Tri-national de la Sangha
Ford Foundation
Ford Foundation - Peru & Colombia
Ford Foundation - Zero Tolerance Initiative
Full Circle Foundation
Good Energies Foundation - SLRC
Good Energies Foundation - Global
HCSA Phase III
International Climate Initiative
Inobu
Institute for Global Environmental Strategies
International Labour Office
IWGIA
IWGIA - Bridging Grant
Lawyers Against Poverty - Indonesia
Ministry of the Environment, Finland
Sub total		 2021
£
50,000
180,981
94,203
-
56,338
108,824
89,928
-
-
14,504
39,050
-
27,174
670,008
115,942
36,765
24,692
21,447
25,675
-
-
-
109,903
12,712
71,942
218,185
93,525
112,782
219,599
847,519
-
300,562
4,783
-
(1,280)
13,502
18,113
15,000
-
3,592,378		 2020
£
-
-
-
13,538
21,484
105,600
94,175
5,224
53,500
-
-
17,098
164,319
-
-
18,657
-
-
-
266,212
68
20,726
-
8,929
207,234
200,000
-
117,188
133,573
-
-
-
12,320
14,387
13,398
144,982
87,579
-
17,699
1,737,890

page 25

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

2. INCOME FROM CHARITABLE ACTIVITIES (cont’d)

RESTRICTED INCOME GRANTS
Sub total brought forward
Nia Tero Foundation - LBO
Nia Tero Foundation - Global
Norwegian Agency for Development Cooperation
Packard Foundation - Indonesia
Rainforest Alliance
Rainforest Fund - Costa Rica
Rainforest Fund - Cameroon
Rainforest Foundation US 2020
Rainforest Foundation US 2021
Royal Anthropological Institute
RRI Kenya SRM
SAGE Fund 2021
SAGE Fund 2022
Sall Family Foundation 2020/21
Sall Family Foundation 2021/22
Secretariat of the Convention on Biodiversity
Size of Wales Guyana
Size of Wales Kenya
Size of Wales Peru
Size of Wales Peru - Rapid Response
Stockholm Environmental Institute
SwedBio at the Stockholm Resilience Centre
SwedBio at the Stockholm Resilience Centre 2021-24
SwedBio at the Stockholm Resilience Centre - Uganda
Timby
Voice via CIPD
Waterloo Foundation
Waterloo Foundation - Covid 19 Rollback
Waterloo Foundation - Responsible Finance Programme
Wellspring Foundation - Gender
Wellspring Foundation - Zero Tolerance Initiative
Grand Total
RESTRICTED INCOME OTHER
Service Contracts
TOTAL RESTRICTED INCOME		 2021
2020
£
£
3,592,378
1,737,890
-
49,362
109,512
-
(2,419)
1,232,657
145,985
-
17,164
-
38,143
29,717
14,493
15,625
-
86,381
53,373
-
16,000
-
-
1,527
6,667
6,716
13,684
-
-
89,552
90,226
-
-
66,652
-
6,409
15,000
18,644
(347)
44,208
1,899
-
-
6,219
-
338,409
289,261
-
41,276
-
-
2,419
7,969
9,009
-
10,000
-
15,000
67,000
-
36,232
111,940
107,914
-
4,661,410
3,878,336
2021
2020
£
£
-
4,626
4,661,410
3,882,962

page 26

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

2. INCOME FROM CHARITABLE ACTIVITIES (cont’d)

UNRESTRICTED INCOME
Grants
UK Coronavirus Job Retention Scheme
Service Contracts
TOTAL INCOME FROM CHARITABLE ACTIVITIES		 2021
£
279,140
14,596
67,008
360,744
5,022,154		 2020
£
205,347
25,144
200,067
430,558
4,313,520

3. TAXATION

As a charity, FPP is generally exempt from corporation tax on income it receives which is properly applied for its charitable purpose.

page 27

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

4. CHARITABLE ACTIVITY COSTS

Note
Staff and Related Personnel Costs
UK Salaries & Fees
Overseas Staff Fees
Consultants
Other Staff Costs
Direct Programme Costs
Travel and Project Monitoring
Translation, Publications and
Research Documents
Equipment & IT
Evaluation Costs
Indigenous Participation
Field Costs (incl transfers to Partners) 4a
Workshops
Support Costs
Rent, Rates and Insurance
Light, Heat and Cleaning
Telephone and Communications
Communications and Visibility
Membership Subscriptions
Postage and Stationery
Depreciation
Bank Charges and Interest
Sundry Expenses
Governance
Auditor's Remuneration
Legal & Professional Fees
Contribution to overheads
Foreign Exchange Losses
Total Charitable Activities		 2021
Unrestricted
£
325,662
98,945
21,133
27,788
473,528
553
8,965
54,523
-
-
82,683
1,496
148,220
55,106
7,355
5,497
537
6,579
1,128
-
6,619
1,263
84,084
18,165
1,724
19,889
(224,068)
25,201
526,854		 2021
Restricted
£
799,544
370,740
208,350
8,638
1,387,272
85,598
72,809
9,328
21,120
66,853
1,211,410
10,856
1,477,974
5,355
559
2,207
21,931
9,816
5,913
-
10,357
(149)
55,989
29,119
1,500
30,619
224,068
9,595
3,185,517		 2021
Total
£
1,125,206
469,685
229,483
36,426
1,860,800
86,151
81,774
63,851
21,120
66,853
1,294,093
12,352
1,626,194
60,461
7,914
7,704
22,468
16,395
7,041
-
16,976
1,114
140,073
47,284
3,224
50,508
-
34,796
3,712,371		 2020
Total
£
1,339,680
513,586
336,724
13,416
2,203,406
83,114
148,235
58,448
335
13,177
1,424,439
5,895
1,733,643
61,467
7,226
7,147
11,740
12,438
4,961
3,582
15,698
2,304
126,563
26,334
7,468
33,802
-
11,913
4,109,327

page 28

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

4a. FIELD COSTS

Transfers to Partners By Country:
Antigua and Barbuda
Bangladesh
Brazil
Cameroon
Colombia
Costa Rica
Democratic Republic of Congo
Ecuador
Guyana
Indonesia
Kenya
Liberia
Madagascar
Netherlands
Panama
Paraguay
Peru
Philippines
Republic of Congo
Suriname
Thailand
Tuvalu
Uganda
Venezuela
Vietnam
United Kingdom
Equipment for Partners
Other Field Costs		 2021
2020
£
£
7,868
16,714
18,870
31,117
6,159
2,204
117,214
186,686
122,929
203,423
15,429
14,293
69,201
44,430
6,543
198
31,563
65,775
201,312
226,564
36,807
55,029
21,839
34,599
12,816
16,541
45,208
-
13,461
26,918
362
5,233
151,285
204,593
12,436
25,838
-
4,264
167,417
83,394
34,895
26,022
12,860
16,378
26,011
4,849
7,973
-
8,535
-
58,920
-
1,207,913
1,295,062
4,079
62,926
82,101
66,451
1,294,093
1,424,439

page 29

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

4b. TRANSFERS TO PARTNERS

to Significant Partners:
Democratic Republic
of Congo
Kenya
Council Ditso Iriria Ajkonuk Wakpa
Costa Rica
Peru
Peru
Peru
Instituto de Defensa Legal
Peru
Thailand
Indepaz
Colombia
LifeMosaic
United Kingdom
Association Okani
Cameroon
Corporacion Rio Cauca Palenke
Colombia
Colombia
Guyana
Liberia
University of Oxford (ICCS)
United Kingdom
Unnayan Onneshan
Bangladesh
Uganda
Suriname
Indonesia
Stichting Forest Peoples
Programme
Netherlands
Centre d'Accompagnement des Minorites
Vulnerables
Chepkitale Indigenous People Development
Project
Federación de Comunidades Nativas del
Ucayali y Afluentes
Centro de Políticas Públicas y Derechos
Humanos
El Gobierno Territorial Autónomo de la
Nación Wampis
Yayasan Masyarakat Kehutanan Lestari
Other
STG Stichting Bureau VIDS
Inter Mountain Peoples Education and
Culture in Thailand Association
South Central Peoples’ Development
Association
United Organisation for Batwa Development
in Uganda
Resguardo de Indigenas Canamomo y
Lomaprieta
Social Entrepreneurs for Sustainable
Development		 2021
£
59,611
15,043
14,346
38,381
38,599
29,620
38,035
21,016
24,146
20,323
115,650
29,180
53,786
32,565
21,839
33,597
18,870
26,011
167,417
167,897
45,208
196,773
1,207,913		 2020
£
33,429
18,414
13,391
13,728
41,514
52,587
99,859
17,002
46,626
-
185,705
33,877
63,543
47,689
31,965
-
31,117
4,851
83,394
179,371
-
297,000
1,295,062

Transfers to Significant Partners:

page 30

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

5. NET INCOME

2021 2020
£ £
Net income is stated after charging:
Operating lease costs 42,293 44,865
Statutory audit services for the current year 18,120 17,820
Non-statutory audit services for the current year 10,260 3,733
Non-statutory audit services for the prior year 17,107 3,052

6. STAFF COSTS & TRUSTEES’ REMUNERATION

Wages & Salaries
Social Security Costs
Pension Costs
Overseas Staff
Total
Number of Employees receiving
remuneration in the year in the
following bands:
£60,000 - £70,000
£70,001 - £80,000
£80,001 - £90,000		 2021
£
1,040,027
94,308
29,270
481,213
1,644,818
2021
2
-
1		 2020
£
1,233,425
117,062
32,989
520,504
1,903,980
2020
3
-
1

The average headcount was 49 (2020: 50). The average Full Time Equivalent headcount was 39 (2020: 42).

During the year key management personnel were remunerated in total £526,005 (2020: [restated]£376,989). In July 2020 the management structure was changed to replace two management committees with one larger body. The 2020 figure therefore includes 5 additional staff for only half of the year, which explains much of the increase in remuneration year on year. During the year the Charity made termination payments amounting to £21,167 (2020: £NIL)

During the year no remuneration was paid to the Trustees (2020: £NIL). No travel and subsistence expenses costs were reimbursed to Trustees in 2021 (2020: 1 Trustees, £78).

page 31

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

7. INTANGIBLE FIXED ASSETS

Website

8. FIXED ASSET INVESTMENTS
Cost
Balance At 1 January 2021
Disposals
Balance at 31 December 2021
Amortisation
Balance At 1 January 2021
Disposals
Balance at 31 December 2021
Net Book Value at 31 December 2021
Net Book Value at 31 December 2020
Balance At 1 January 2021
Interest earned during the year
Deposited during the year
Balance at 31 December 2021		 £
10,699
(10,699)
-
10,699
(10,699)
-
-
-
£
333,683
1,226
165,096
500,005		 £
10,699
(10,699)
-
10,699
(10,699)
-
-
-

8. FIXED ASSET INVESTMENTS

The total value of the funds are held within UK registered banks.

9. DEBTORS

10. CREDITORS
Prepayments
Accrued income
Amount owed by Stichting Forest Peoples Programme
Staff advances
Other Debtors
Accounts Payable
Accruals
Social Security and Pension Contributions		 2021
£
17,139
1,124,360
94,634
13,038
26,735
1,275,906
2021
£
47,164
72,838
-
120,002		 2020
£
23,558
185,634
-
8,000
12,172
229,364
2020
£
70,212
83,493
73,407
227,112

page 32

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

11. RESTRICTED INCOME FUNDS

Allen & Overy Foundation
Arcus Foundation - Cameroon
Arcus Foundation - DRC
Arcus Foundation - Liberia 2020/21
Arcus Foundation - Liberia 2021/22
Arcus Foundation - RoC
Arcus Foundation - Sumatra
Arcus Foundation - Uobdu
The Ashden Trust
The Ashden Trust - Hiding Shadows
The Ashden Trust - Political Ecology
Climate and Land Use Alliance - 2020/21
Climate and Land Use Alliance - 2021-25
Climate Justice Resilience Fund 2020/21
Climate Justice Resilience Fund 2021/22
Crowdfunder - Uchunya
The Ecology Trust
Christensen via IWGIA
ILO via IWGIA
European Commission Cameroon
File Foundation - Global
Fondation pour le Tri-national de la Sangha
Ford Foundation - General Support 2021
Ford Foundation Peru and Colombia: 2019-
2021
Ford Foundation Peru and Colombia: 2021/22
Ford Foundation - Zero Tolerance Initiative
Full Circle Foundation
Good Energies Foundation - SLRC
Good Energies Foundation - Global
High Carbon Stock Approach (HCSA) - Phase 3
International Climate Initiative
Inobu
International Labour Office
IWGIA - Bridging Grant
Lawyers Against Poverty
Nia Tero Foundation - Global
Packard Foundation - Indonesia
Rainforest Alliance - AFI
Rainforest Fund - Costa Rica
Subtotal carried forward
Norwegian Agency for Development Cooperation
Arcadia
Climate and Land Use Alliance - Peru & Colombia
IWGIA		 b/f at
01.01.21
Income
Expenditure
Transfers
in / (out)
c/f at
31.12.21
£
£
£
£
£
-
50,000
-
-
50,000
-
180,981
29,406
-
151,575
-
94,203
14,073
-
80,130
10,731
-
10,731
-
-
1,447
-
1,447
-
-
-
56,338
21,220
-
35,118
80,162
108,824
87,665
-
101,321
12,846
89,928
97,405
-
5,369
5,129
-
5,129
-
-
51,955
-
33,282
-
18,673
-
14,504
9,270
-
5,234
-
39,050
10,865
-
28,185
68,328
27,174
95,502
-
-
-
670,008
115,110
-
554,898
-
115,942
68,737
-
47,205
7,664
-
7,664
-
-
-
36,765
(272)
-
37,037
906
-
55
-
851
-
24,692
13,581
-
11,111
-
21,447
21,447
-
-
-
25,675
25,675
-
-
132,610
-
132,610
-
-
-
109,903
92,705
-
17,198
5,556
12,712
17,214
-
1,054
-
71,942
71,942
-
-
112,246
-
112,246
-
-
-
218,185
131,131
-
87,054
-
94,057
50,541
-
43,516
68,134
112,782
150,292
-
30,624
-
219,599
148,655
-
70,944
-
847,519
65,573
-
781,946
-
-
2,537
-
(2,537)
-
300,562
300,562
-
-
(1,729)
4,783
3,054
-
-
-
(1,280)
(1,280)
-
-
108,021
16,802
124,823
-
-
3,404
18,113
21,517
-
-
-
15,000
15,000
-
-
-
109,512
42,524
-
66,988
209,827
(2,413)
207,414
-
-
-
145,985
122,280
-
23,705
(17,321)
17,164
(157)
-
-
-
38,143
38,748
-
(605)
859,916
3,904,601
2,517,923
-
2,246,594

page 33

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

11. RESTRICTED INCOME FUNDS (cont’d)

b/f at
01.01.21		 Income Expenditure Transfers
in / (out)		 c/f at
31.12.21
Subtotal brought forward 859,916 3,904,601 2,517,923 - 2,246,594
Rainforest Fund - Cameroon 1,057 14,493 12,095 - 3,455
Rainforest Foundation US 2020 1,546 - 1,546 - -
Rainforest Foundation US 2021 - 53,373 51,304 - 2,069
Royal Anthropological Institute - 16,000 - - 16,000
SAGE Fund 2020 6,152 6,667 12,819 - -
SAGE Fund 2022 - 13,684 202 - 13,482
Sall Family Foundation 2020/21 87,350 - 87,350 - -
Sall Family Foundation 2021/22 - 90,226 1,340 - 88,886
Size of Herefordshire 13,731 8,806 8,990 - 13,547
Size of Wales Guyana 11,346 - 11,346 - -
Size of Wales Kenya - 15,000 25 - 14,975
Size of Wales Peru 13,915 (239) 13,676 - -
Size of Wales Peru Match 2019 20,037 5,681 20,034 - 5,684
Size of Wales Peru Match 2020 5,789 (5,789) - - -
Size of Wales Peru Rapid Response - 1,899 1,899 - -
SwedBio at the Stockholm Resilience Centre - Ugand - 289,325 272,918 - 16,407
SwedBio at the Stockholm Resilience Centre -
Uganda - 41,276 33,994 - 7,282
Voice via CIPD 5,998 7,969 15,518 - (1,551)
Waterloo Foundation 3,840 - 3,840 - -
Waterloo Foundation - Covid 19 Rollback 10,043 - 10,043 - -
Waterloo Foundation - Responsible
Finance Programme		 - 67,000 35,497 - 31,503
Wellspring Foundation - Gender 102,883 36,232 83,762 - 55,353
Wellspring Foundation - Zero Tolerance Initiative - 107,914 22,154 - 85,760
Grand total 1,143,603 4,674,118 3,218,275 - 2,599,446

Transfers between funds are the final exchange differences on restricted funds as they come to a close, being transferred to unrestricted funds. The funds in currency have been spent in full.

Allen & Overy Foundation

Forest Peoples Programme Strategic Legal Response Centre (SLRC).

Arcadia – Environmental Governance Programme

Core support for the Environmental Governance Programme.

Arcus Foundation - Cameroon

Lobeke National Park Baka Communities: Indigenous Visioning for Transformed Conservation Landscapes.

Arcus Foundation - DRC

Support on a project to address critical priorities identified in the revised version of the Conservation Action Plan for Great Apes, in Eastern Democratic Republic of Congo.

Arcus Foundation – Liberia 2020/21 and 2021/22

Customary tenure on conservation principles – scoping mission and Phase Two.

Arcus Foundation – Republic of Congo

Messok Dja Great Apes conservation and human rights sustainable stewardship.

Arcus Foundation – Sumatra

A jurisdictional approach to securing land around Tanjung Puting National Park.

page 34

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

11. RESTRICTED INCOME FUNDS (cont’d)

Arcus Foundation – Uobdu

Capacity support of United Organisation for Batwa Development in Uganda (UOBDU) under FPP’s Forest visions project that supports communities to focus on their own visions for their forests and landscapes.

Ashden Trust

To hold Palm Oil Companies accountable for the misdeeds of their ‘shadow companies’.

Ashden Trust – Hiding Shadows

Hiding in the shadows’ Short Film’.

Ashden Trust – Political Ecology

Exposing the hidden forces transforming the forest frontier in Indonesia.

Climate and Land Use Alliance (CLUA) 2020/21 and 2021-25

Support to ensure global policies, intergovernmental and private sector initiatives, and finance for forest and climate protection address the drivers of tropical deforestation and enable increased recognition of forest peoples’ rights.

Climate and Land Use Alliance (CLUA) – Peru & Colombia

Support for the recognition of ethnic communities' territorial rights as well as their efforts to sustain forests in the Amazonian regions of Peru and Colombia.

Climate Justice Resilience Fund 2020/21 and 2021/22

Support the Zero Tolerance Initiative’s future trajectory.

Crowdfunder - Uchunya

Support for the Santa Clara de Uchunya community.

The Ecology Trust

Supporting indigenous peoples in Borneo facing Transmigration-supported Industrialised Townships and associated palm oil plantations.

Christensen via IWGIA

Indigenous Navigator – Convenor of the indigenous Navigator Steering Commitee and provide project implementation support and administration of the grants with Okani and VIDS.

ILO via IWGIA

Promoting indigenous peoples’ human development and social inclusion in the context of the implementation of the 2030 Agenda for Sustainable Development.

European Commission Cameroon

A grant to finance the implementation of the Action entitled ‘Supporting the active participation of Indigenous Peoples’ CSOs in natural resource management and decision making in Cameroon’s South and East forest zone’.

European Commission Liberia

Support for the project entitled: Land Rights in Liberia: equitable access to land for the poor and marginalised in Nimba, Lofa, Bong and Margibi counties.

File Foundation - Global

Conduct legal and regulatory research on environmental and social regulatory rollback in the top five tropically forested countries: Brazil, DRC, Indonesia, Colombia, and Peru.

Fondation pour le Tri-national de la Sangha

Independent evaluation and technical support for the revision of the management plan for the Lobeke National Park, Cameroon.

The Ford Foundation – General Support 2021

Support for FPP’s work on advancing international global processes and voluntary business standards relating to sustainable development, forests, climate change and land tenure.

page 35

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

11. RESTRICTED INCOME FUNDS (cont’d)

The Ford Foundation Peru and Colombia 2019/20 and 2020/211

To promote and support the efforts of Indigenous Peoples and Afro-descendant communities in Colombia and Peru to strengthen the sustainable governance of their natural resources and territories.

Ford Foundation – Zero Tolerance Initiative

To end violence, intimidation, and killing of Indigenous Peoples and other human rights defenders linked to global supply chains.

Full Circle Foundation

Support for the project: Securing forests through Securing Forest Peoples’ Rights: DRC Whakatane and the Batwa of Kahuzi-Biega, which aims to enable the Batwa of Kahuzi-Beiga, DRC and Kauzi-Biega National Park (PNKB) itself to contribute to building a community driven, nationally supported, globally networked Whakatane process.

Good Energies Foundation - SLRC

To support the project “Piloting a Strategic Legal Response Centre for enhanced Forest Peoples’ rights”.

Good Energies Foundation - Global

To support the project “Defending rights, protecting forests and the global climate”.

High Carbon Stock Approach (HCSA) – Phase 3

To provide technical support and development for work and deliverable connected to HCSA’s P4F Phase III Grant, under Milestone 6: Social Requirements implementation has been supported through training and capacity building support.

International Climate Initiative

Transformative pathways: indigenous peoples and local communities leading and scaling up conservation and sustainable use of biodiversity – preparation phase.

Inobu

Human rights Impact Assessment in Seruyan and Kota Waringin Barat, Indonesia.

International Labour Office

Support for the project “Supporting key actors – International Labour Office (ILO) Improving Indigenous Peoples’ access to justice and development through community-based monitoring”.

International Working Group for Indigenous Affairs (IWGIA) – Making SDGs Work

Support for the project “Making the SDGs work for Indigenous Peoples”.

International Working Group for Indigenous Affairs (IWGIA) – Bridging Grant

Improving Indigenous Peoples' access to justice and development through community monitoring.

Lawyers Against Poverty

Paralegal training for Indonesian CSOs supporting forest peoples.

Nia Tero Foundation - Global

Support for the project “Renewing nature and cultures: Communicating the importance of indigenous peoples and local communities for biodiversity”.

Norwegian Agency for Development Cooperation

Support for the project “Focus on the Frontline” which will work towards slowed deforestation and reduced human rights abuses by strengthening legal rights and land tenure for forest peoples and ensuring that private sector and supply chain reforms address deforestation more effectively.

Packard Foundation - Indonesia

Upholding rights and securing livelihoods in Jurisdictional Approaches.

Rainforest Alliance - AFI

Support to ensure that the Accountability Framework Initiative is human rights compliant and internally consistent. Payment was received in early 2021 to close the grant at a nil balance.

page 36

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

11. RESTRICTED INCOME FUNDS (cont’d)

Rainforest Fund – Costa Rica

Support for the Indigenous Project for the Bribri of Saltire entitled: Defence of the Ancestral and Legal Rights of the Bribri People.

Rainforest Fund – Cameroon

The proposed work is focussed on providing urgent legal and strategic advice to indigenous and local communities affected by the proposed CamVert plantation in the Ocean zone. Rainforest Foundation US – Guyana (old and new)

Support for the project “Protecting forests through protecting rights in Guyana”.

Royal Anthropological Institute

Urgent Anthropology Fellowships.

The Sage Foundation 2020 and 2022

Support for the project “Holding the palm oil industry to account for destruction of indigenous territories and deforestation in the Peruvian amazon”.

The Sall Foundation 2020/21 and 2021/22

Support for the capacity building and organisational strengthening of indigenous entities.

Size of Herefordshire

Support for the protection of the rainforest and lands of the Wampis people in Peru.

Size of Wales – Guyana, Kenya and Peru grants

Funding for three separate projects: Support for the Wapichan mapping project in Guyana; Securing Wampis territory, biodiversity and livelihoods in northern Peru: Securing Ogiek community lands, indigenous forest, knowledge and livelihoods, Cheptikale, Mt Elgon, Bungoma County, Kenya.

SwedBio at the Stockholm Resilience Centre and Uganda

Support for promoting diverse cultural values of biodiversity and ecosystem services so that strong and resilient communities have the capacity and authority to sustainably govern and use their lands and resources, improve their well-being and effectively engage in diverse knowledge platforms at all levels, based on self-determined development.

Voice

Support for Boititap Korenyo (The Wealth of Our Lands), through Chepkitale Indigenous People Development Project, Kenya.

Waterloo Foundation

Funds for the “Strengthening communities’ ability to monitor and hold oil palm concessions to account in Liberia” project.

Waterloo Foundation – Covid Rollback

Study of the rollback of legislation and regulation resulting from the COVID-19 pandemic.

Waterloo Foundation – Responsible Finance Programme

Support for the project “Defending Rights, Defending forests: reforming international palm oil supply chains to protect people and tropical forests”.

Wellspring Foundation - Gender

Gender justice in indigenous and forest peoples’ land rights.

Wellspring Foundation – Zero Tolerance Initiative

For the Zero Tolerance Initiative to end violence, intimidation, and killing of Indigenous Peoples and other human rights defenders linked to global supply chains.

page 37

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

12. UNRESTRICTED FUNDS

Balance at 1 January
Income for the year
Expenditure for the year
Transfers/Other gains and losses
Balance at 31 December
Designated Funds
Non-designated Funds		 2021
£
922,980
609,038
(557,916)
-		 2020
£
894,153
477,557
(435,198)
(13,532)
974,102 922,980
4,408
969,694		 41,403
881,577
974,102 922,980

Surpluses on consultancy and service contracts are treated as designated funds and are spent in the following financial year.

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 December 2021 are represented by:
Fixed Asset Investments
Current Assets
Current Liabilities
Fund balances at 31 December 2020 are represented by:
Fixed Asset Investments and Other Assets
Current Assets
Current Liabilities
Total Net Assets at 31 December 2021
Total Net Assets at 31 December 2020		 Unrestricted
Funds
£
500,005
533,362
(59,265)
974,102
Unrestricted
Funds
£
333,683
672,690
(83,393)
922,980		 Restricted
Funds
£
-
2,660,183
(60,737)
2,599,446
Restricted
Funds
£
-
1,287,322
(143,719)
1,143,603		 Total Funds
£
500,005
3,193,545
(120,002)
3,573,548
Total Funds
£
333,683
1,960,012
(227,112)
2,066,583

page 38

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

14. RELATED PARTY TRANSACTIONS

The spouse of one member of the Programme Coordination Management Team (Key Management Personnel) provided translation and interpretation services at market rate, along with a number of other third party translators. The total received was £10,105 (from July 2020: £1,793).

Stichting Forest Peoples Programme is a separate entity registered in the Netherlands under the control of its independent board of trustees, but working towards a common vision and in coordination with Forest Peoples Programme. Direct costs of £13,362 were paid by the Netherlands entity on grants managed by FPP UK and FPP UK paid direct costs of £123,448 on grants managed by the Stichting. In addition FPP UK made a donation to the Stichting of £45,208 during the year. The amount owed by the Stichting to FPP UK at 31 December was £94,634. There were no transactions or balances between the two entities in 2020.

There were no other related party transactions to disclose.

15. RECONCILIATION OF NET INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the
statement of financial activities)
Adjustments for:
Foreign Exchange Losses
Interest from bank & investments
Amortisation Charge
(Increase)/ decrease in debtors
(Decrease)/ increase in creditors
Net cash provided by (used in) operating activities		 2021
2020
£
£
1,522,418
207,953
34,796
11,913
(1,331)
(5,058)
-
3,582
(1,061,994)
294,823
(107,111)
34,861
386,778
548,074

16. ANALYSIS OF CASH AND CASH EQUIVALENTS

Cash at bank and in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents		 2021
£
1,917,639
500,005
2,417,644		 2020
£
1,730,648
333,683
2,064,331

17. RECONCILIATION OF NET DEBT

At start of year
Cashflows
Transfer to Deposit Account
Foreign exchange movement
At end of year		 Cash at Bank
and in hand
1,730,648
386,883
(165,096)
(34,796)
1,917,639		 Cash
Equivalents
Total
333,683
2,064,331
1,226
388,109
165,096
-
-
(34,796)
500,005
2,417,644

page 39

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

18. OPERATING LEASE COMMITMENTS

The following total operating lease payments for land, buildings and equipment are committed to be paid:

Within one year
Between two and five years
After five years		 2021
2020
£
£
24,341
42,644
2,854
25,645
-
-
27,195
68,289 [restated]

19. STATEMENT OF FINANCIAL ACTIVITIES FOR PRIOR YEAR - 2020

page 40

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

20. RESTRICTED INCOME FUNDS FOR PRIOR YEAR - 2020

b/f at
01.01.20		 Income Expenditure Transfers
in / (out)		 Transfers
in / (out)		 c/f at
31.12.20
£ £ £ £ £
Arcus Foundation - DRC 41,670 13,538 44,477 - 10,731
Arcus Foundation - Liberia - 21,484 20,037 - 1,447
Arcus Foundation - RoC - 105,600 25,438 - 80,162
Arcus Foundation - Sumatra - 94,175 81,329 - 12,846
Arcus Foundation - Uobdu - 5,224 95 - 5,129
Ashden Foundation - 53,500 1,545 - 51,955
Both Ends - 17,098 17,098 - -
Christensen Fund 24,197 - 24,999 802 -
Climate and Land Use Alliance - 2019/20 60,464 - 62,956 2,492 -
Climate and Land Use Alliance - 2020/21 - 164,319 95,991 - 68,328
Climate Justice Resilience Fund - 18,657 10,993 - 7,664
Crowdfunder - Uchunya - - (906) - 906
European Commission Cameroon 116,880 266,212 250,482 - 132,610
European Commission Liberia 2,624 68 757 (1,935) -
File Foundation - 20,726 20,726 - -
Fondation pour le Tri-national de la Sangha - 8,929 3,373 - 5,556
Food and Agriculture Organisation 9,122 4,626 14,141 393 -
Ford Foundation - 207,234 207,234 - -
Ford Foundation Peru and Colombia: 2019-2021 78,409 200,000 166,163 - 112,246
Forest Stewardship Council 1,905 - 1,461 (444) -
Full Circle Foundation 23,380 117,188 72,434 - 68,134
Good Energies Foundation 98,124 133,573 231,697 - -
Inobu - 12,320 14,049 - (1,729)
Institute for Global Environmental Strategies (3,906) 14,387 10,312 (169) -
International Labour Office 24,553 13,398 37,651 (300) -
IWGIA - Making SDGS work for indigenous people 71,448 144,982 108,409 - 108,021
IWGIA - Bridging Grant - 87,579 84,175 - 3,404
Ministry of the Environment Finland 6,692 17,699 25,233 842 -
Ministry of France 811 - 811 - -
Natural Justice - 3,894 3,894 - -
Nia Tero Foundation 35,570 49,362 88,453 3,521 -
Norwegian Agency for Development Cooperation 205,982 1,233,114 1,229,269 - 209,827
Rainforest Alliance - AFI - - 17,321 - (17,321)
Rainforest Fund - Costa Rica - 29,717 29,717 - -
Rainforest Fund - Cameroon - 15,625 14,568 - 1,057
Rainforest Fund - Legal 2,958 - 3,029 71 -
Rainforest US 17,208 86,381 102,043 - 1,546
RRI Kenya SRM (752) 1,527 752 (23) -
Sage Foundation 2019 5,665 - 6,530 865 -
Sage Foundation 2020 - 6,716 564 - 6,152
Subtotal carried forward 823,004 3,168,852 3,129,300 6,115 868,671

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FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021

20. RESTRICTED INCOME FUNDS 2020 (Cont.)

Subtotal brought forward
Sall Foundation 2019/20
Sall Foundation 2020/21
Secretariat of the Convention on
Biodiversity
Size of Herefordshire
Size of Wales Guyana
Size of Wales Kenya
Size of Wales Peru
Stockholm Environmental Institute
Swedbio at the Stockholm Resilience Centre
Timby Productions Inc
Voice
Waterloo Foundation
Waterloo Foundation - Covid Rollback
Wellspring Foundation - Gender
Grand total		 b/f at
01.01.20
Income
Expenditure
Transfers
in / (out)
c/f at
31.12.20
823,004
3,168,852
3,129,300
6,115
868,671
49,737
-
52,231
2,494
-
-
89,552
2,202
-
87,350
22,387
66,652
88,273
(766)
-
8,753
10,023
5,045
-
13,731
12,119
6,409
7,182
-
11,346
4,798
18,644
23,442
-
-
(4,467)
44,208
-
-
39,741
(3,100)
6,219
2,278
(841)
-
6,513
338,409
351,144
6,222
-
6,701
2,419
9,428
308
-
-
9,009
3,011
-
5,998
38,032
10,000
44,192
-
3,840
-
15,000
4,957
-
10,043
-
111,940
9,057
-
102,883
964,477
3,897,336
3,731,742
13,532
1,143,603

page 42

FOREST PEOPLES PROGRAMME

INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2021

This page does not form part of the statutory accounts.

page 43