2022-12-31-accounts

Forest Peoples Programme

Registered Charity No. 1082158

Company Registration No. 03868836

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2022

FOREST PEOPLES PROGRAMME

CONTENTS

(A company limited by guarantee)

	Page
Administrative Information	3
Report of the Trustees	4
Report of the Auditor	17
Statement of Financial Activities	20
Balance Sheet	21
Cash Flow Statement	22
Notes to the Financial Statements	23-44
Income and Expenditure Account	45
(not part of the statutory accounts)

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

ADMINISTRATIVE INFORMATION

Trustees/Directors

Secretary

Principal Address and Registered Office

Statutory Auditor

Bankers

M Pimbert (Chair) MJ Artist C Kalafatic C Doyle (resigned 15 July 2022) L Erickson S P Finn R Halip R Williams S Roberts (appointed 1 February 2023) 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

Key Management Personnel T Lomax L Claridge (left 31 January 2023) C Doyle (started 01 October 2022) T Dixon A Gray (left 03 May 2022) B Rault (Joined key management May 2022) T Griffiths (stood down from key management group 30 April 2022) O Almas (Joined key management 01 May 2022) M L Henson A Perram H Tugendhat S Roberts (stood down from key management group 31 March 2022) Charity Registration Number 1082158 Company Registration Number 03868836

page 3

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES

The Trustees present their report with the financial statements of the charity for the year ended 31 December 2022.

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:

• ➢ Get the rights and interests of forest peoples recognised in laws, policies and programmes.

• ➢ Support forest peoples to build their own capacities to claim and exercise their human rights.

• ➢ Counter top-down policies and projects that threaten the rights of forest peoples.

• ➢ Promote community-based sustainable forest management.

• ➢ Ensure equity, counter discrimination and promote gender justice.

• ➢ Inform NGO actions on forests in line with forest peoples’ visions.

• ➢ Link up indigenous and forest peoples’ movements at the regional and international levels.

SUMMARY OF ACTIVITIES 2022

To achieve FPP’s vision our approach is to support the rights of peoples who live in tropical forests and depend on them for their livelihoods and the survival of their cultures. This includes working to open up political space (at local, national, regional and international levels) within which forest peoples’ voices and priorities can be heard, in order to advance the assertion of their rights and the effective control of their lands, pursuant to deciding on and safeguarding their own futures. Gender, self-determination and the principle of free, prior and informed consent, and land rights are cross-cutting themes that underline our work.

During 2022, 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 (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). Highlights from those programmes result from strong collaborations with other actors, and first and foremost with the communities and peoples with whom FPP maintains often long-standing relationships of solidarity and expert support. Successes in several legal cases whose judgments were released in 2022 demonstrate how effective this approach can be.

In the context of responsible finance and corporate accountability, 2022 saw FPP and its partners demonstrate a relentless commitment to illustrating the structural flaws in corporate practice and regulation in multiple corners of the world’s tropical forests, from Peru to Liberia, Cameroon and

page 4

REPORT OF THE TRUSTEES (cont’d)

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

Indonesia. FPP also continued to link the value chain-related work with engagement in the wider context of policy and financing for addressing the climate crisis, including via UNFCCC COP 27. Lessons from the ground, using levers drawn from relevant global policy and legal fora, also continued to inform our partnered advocacy in market reform processes. In 2022 those included advances at the EU regulatory level concerned with countering Europe’s deforestation footprint and improving mandatory corporate due diligence. 2022 also saw a strengthened engagement by FPP with other processes geared towards strengthening corporate accountability and best practice, including via the Accountability Framework Initiative (AFI), and applying similar lessons and grounded approaches to emerging climate and biodiversity-linked markets for carbon and other so-called ‘green’ commodities.

Impactful collaborations are also nourished by FPP’s cooperative approach involving allies and movement actors, including local civil society actors, regional and international indigenous peoples’ networks, NGOs in the human rights, conservation and corporate accountability and development sectors, and other organisations. This is especially true in the context of global policy spaces. During 2022, FPP’s strategic approach of long-term engagement, targeted expertise, and supporting forest peoples’ voices, priorities and rights to be directly expressed and heard, contributed meaningfully towards a strong Post-2020 Global Biodiversity Framework being finally concluded in the Montreal Conference of the Parties to the Convention on Biological Diversity.

The Legal and Human Rights Programme

The programme works with indigenous and forest peoples and civil society partners to maximise the effective use of existing and innovative legal tools to support indigenous and forest peoples to gain control over their traditional lands, territories and resources. Its lawyers and legal experts provide legal advice and support to partners working to assert, and advocate for, indigenous and forest peoples’ rights through grassroots capacity-building and regional sharing activities, the use of national, 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.

Legal reform continued to be closely followed across the geographic and thematic portfolio of work and to be used in the programme’s advocacy work. This includes EU deforestation legislation adopted in December 2022 which now requires compliance with indigenous peoples’ rights, albeit limited to contexts where the country of production has ratified international human rights treaties or adopted national legislation addressing those rights. FPP highlighted similar limitations to the Committee on Economic Social and Cultural Rights with regard to the UK’s legislative framework, as Schedule 17 of The Environment Act of 2021 introduced a prohibition on the import of forest risk commodities to the UK that have been illegally produced but does not require adherence to international human rights law.

The programme supported the deployment of strategic legal approaches 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. In Peru, the LHRP team contributed to a complaint submitted to the Dutch OECD National Contract Point, calling for Louis Dreyfus Company (LDC) to be held accountable for contributing to negative impacts on the rights of indigenous communities in the Ucayali region of the Peruvian Amazon through its sourcing of palm oil from the Ocho Sur Group. Submissions were made to CERD and the UPR in relation to Peru’s exclusionary conservation, and the Santa Clara de Uchunya case was brought to the Inter American Commission on Human Rights. FPP has also assisted the Kichwa to challenge large-scale carbon trading on their untitled lands in the Cordillera Azul National Park that was proceeding without their consent or any benefit sharing. In Liberia, FPP continued its work to assist with the implementation of

page 5

REPORT OF THE TRUSTEES (cont’d)

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

the 2018 Land Rights Act to ensure communities are equipped to defend rights and forests in contexts where there is an expansion of both agro-industrial concessions and protected areas without adequate protection of community land and self-governance rights. In Indonesia, FPP supported a complaint to the FSC by the community of Long Isun against the Roda Mas group, which has become a pilot to test the FSC’s new remediation framework, and a complaint to the RSPO of the indigenous Talang Mamak people against Samsung-owned PT INECDA in Riau. In a partial victory, challenges to the Asian Development Bank funded Trans-Kalimantan Highway through the Heart of Borneo have delayed the project, required enhanced impact assessments and provided space for capacity building and community mobilization. In Colombia, a complaint was made to the High Conservation Values Network in relation to a screening report produced by BioAp and promoted by Oleoflores (both RSPO members) for the zoning of areas in Montes de María for palm oil plantations impacting on community land rights. The FPP submission demonstrated the links between land dispossession, paramilitary violence, deforestation, and expansion of palm oil plantations in region over the period 1990-2019 and the failure of the companies to address this in their screening reports.

The LHRP provides extensive support to indigenous and forest peoples’ organisations worldwide in global standard setting and policy processes. In 2022 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), the Green Climate Fund (GCF) and other global policy spaces concerned with countering deforestation in commodity supply chains. The LHRP team also provided input into the drafting of the Committee on the Elimination of Discrimination Against Women’s ground-breaking General Recommendation on the Rights of Indigenous Women and Girls which establishes the UN Declaration on the Rights of Indigenous Peoples as the interpretative guide for the International Convention on the Elimination of Discrimination Against Women and has extremely important implications for the exercise of collective and individual rights by indigenous women and girls globally.

Following the successful completion of its pilot in 2020 and transitional year in 2021, the LHRP’s Strategic Legal Response Centre (SLRC), continued to expand its activities in 2022 (funded by Good Energies Foundation, FILE Foundation, and Allen and Overy Foundation). The SLRC is designed to facilitate more flexible support for strategic legal cases, urgent legal action response (e.g., in the context of human rights defenders at risk) and has further pillars of work to a) better support the ‘community of practice’ working on land rights and forests, and (b) build legal capacity of indigenous and forest peoples in countries where access to justice is often least accessible. Throughout 2022 the SLRC’s unique approach of providing technical legal support (via country teams and partners) alongside a communitydriven approach continued to deliver important results in challenging to discriminatory laws and improving forest governance and human rights compliance. These include important advances in a number of strategic legal cases such as the landmark judgment in favour of Mau Ogiek in Kenya, a successful Inter-American Commission ruling on behalf of Akawaio community of Isseneru in Guyana, and the judgment of Kenya’s Environment and Land Court declaring creation of protected area on Elgon Ogiek land illegal. A strategic test case was also brought by the Batwa in Uganda’s Constitutional Court, litigation continued before the Inter-American Court on behalf of Ecuador’s Tagaeri and Taromenane Indigenous Peoples, and support was provided for Inter-American Commission and Constitutional Court litigation on behalf of the Bribri and Broran peoples in Costa Rica. The SLRC rapid response legal support was also activated in 11 cases, advancing the defence of rights and forests of indigenous peoples, such as the Embera Chami in the Resguardo Canamomo Lomaprieta in Colombia, communities living near Salonga National Park in DRC, and the Dayak Agabag in Indonesia, in respect of around 5.2 million hectares of their forest lands, and assisted at least 31 indigenous human rights defenders to take protective steps against credible death-threats, harassment and criminal charges.

The easing of pandemic related travel restrictions in 2022 represented a welcome return to SLRC in person capacity building and land dialogues, with women-led community assemblies held in East Africa and exchanges of Indigenous Guards in Colombia and Peru. We also continued to capitalise on remote

page 6

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

communication developed during the pandemic, for example by facilitating on-line information sharing sessions between Peruvian communities and the UN Special Rapporteur on the Rights of Indigenous Peoples.

The programme was supported in 2022 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. Increasing levels of funding in 2023 will enable the LHRP and its flagship SLRC to expand and achieve even greater impact through the multiplier effects of its legal support and capacity building activities.

The Responsible Finance Programme

Under the Responsible Finance Programme, FPP provided assistance throughout 2022 to communities and local organisations in Colombia, Peru, Guyana, Ecuador, Liberia, Cameroon, Kenya and Indonesia to challenge harmful corporate conduct and private and public finance, demand accountability and promote private sector and public sector reforms. The programme implemented multiple advocacy actions targeting planned infrastructure development, the extractive industry and the oil palm, sugar, timber, paper and pulp sectors through support for community case studies, analyses of human rights impacts in supply chains, investigations into international value chains and direct participation of forest peoples in global policy spaces in the UK, EU and United Nations. Through our role as host of the facilitation of the Zero Tolerance Initiative (ZTI) coalition – which seeks to stop violence and conflict in global supply chains - FPP additionally helped enable agile support, including emergency funding, for collective protection of communities and human rights defenders at risk across Latin America, Asia and Africa.

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). FPP also re-joined the Steering Group of the Accountability Framework initiative, which works towards ethical supply chains for agricultural and forestry products. Sustained engagement and technical inputs were 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. To enable a ramp up of our advocacy targeting UK policy and law, FPP hired a dedicated UK project officer. A subsequent output to highlight is an event in the UK Parliament co-organised by FPP on the links between finance, deforestation and human rights, which enabled the participation of an indigenous representative from Peru.

FPP also maintained a concerted focus on important developments in the post-COP26 landscape of climate policy and finance. Important actions included a critical analysis of COP26 outcomes for indigenous peoples, evidence gathering on negative impacts experienced by forest peoples in the face of exclusionary conservation and carbon credit projects, and investigations into links between corporate buyers of carbon credits and violations of indigenous peoples’ rights. Like in 2021, FPP supported a delegation of indigenous representatives to the UNFCCC COP (COP27 in Egypt) where they engaged in meetings with policy makers, public speaking events and collective advocacy calling for decisive action to tackle climate change.

The programme was supported in 2022 with grants from the Arcus Foundation, Ashden Trust (now the Aurora Trust), Climate and Land Use Alliance (CLUA), The Ecology Trust, Ford Foundation, Good Energies, Land Tenure Facility (via APA), the Packard Foundation, Rainforest Foundation US,

page 7

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

Rainforest Fund, Sage Foundation, Sall Foundation, Size of Herefordshire, Size of Wales, Wellspring, the Waterloo Foundation, The Christensen Foundation and the Climate Justice Resilience Fund.

The Environmental Governance Programme

In 2022 the Environmental Governance Programme continued to work through its established four main thematic streams: Territorial Governance, Conservation and Human Rights, Cultural, Biological and Knowledge Diversity and Cultural and Ecological Resilience. These work streams are designed to help equip our partners, including indigenous communities, with the tools to manage and safeguard their territories as well as the political spaces to assert their rights at the national, regional, and international levels, and are closely linked with each other and with the wider FPP programme of work.

2022 saw the launch of a major new project under the Programme, the Transformative Pathways project, a collaboration with 13 key partners, the majority of whom are indigenous peoples’ organisations and authorities, to advance the roles and contributions of indigenous peoples in addressing biodiversity loss in five countries. Pathways will run for 6 years, finishing in 2028, and supports the development of local initiatives supporting cultural and biological diversity, the development of relevant cultural indicators to measure these contributions, and supports the implementation of progressive rights-enabling elements of the new Global Biodiversity Framework adopted by parties to the Convention on Biological Diversity in 2022.

Under Conservation and Human Rights, staff 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) included supporting a national level multi-stakeholder dialogue directly with Park authorities and managers for the Batwa to present a pathway that secures their forestlands and their rights. FPP also continued 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. We were able to prevent widespread evictions to make way for National Parks and are now working with the Government to pursue community conservation approaches that protect customary 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 the implementation of a positive judgement for the Mau Ogiek, and the development of community management maps with the Mt. Elgon Ogiek as well as the Elgon Ogiek securing a legal judgement that ruled that their eviction from their ancestral lands at Chepkitale, Mt Elgon, had been unlawful.

Beginning in May, the programme also began a process of convening community-led and community centred women-led Assemblies in East Africa, designed to support wide-ranging conversations about how communities are engaged in caring for their lands and what support – political, technical, financial – they need to continue this stewardship. The first round of Assemblies was held on Maasai land at Loliondo in Tanzania and then on Ogiek land at Laboot, Mt Elgon, Kenya. The second round included a celebration of the Elgon Ogiek victory in the Kenyan courts, followed by a women-led assembly on the Uganda side of Mt Elgon on Mosopiyek (Benet) land. Each Assembly is led by women from the communities and includes a strong focus on the gender dimensions of the land rights struggles.

At the regional level, conservation policy engagement happened through the Asia Parks Congress (May 2022) and the African Protected Areas Congress (July 2022). In both cases FPP supported the convening of pre-Congress events for indigenous peoples’ organisations and local community representatives and facilitated the creation of indigenous-led Declarations that were formally presented to both Congresses. The outcome documents from both gave more attention and space to the issues facing indigenous peoples than seen previously in such events, both calling for redress for historic and

page 8

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

on-going harms caused by conservation actions and for free, prior and informed consent in the declaration of new sites.

The Cultural, Biological and Knowledge Diversity team focused on the final negotiations of the post2020 Global Biodiversity Framework. FPP, in close collaboration with the International Indigenous Forum on Biodiversity, provided detailed technical analysis into three negotiation sessions (March 2022 in Geneva, June 2022 in Nairobi, and December 2022 in Montreal). Working with a range of organisations, FPP also co-convened the Human Rights in Biodiversity Working Group, with two publications in 2022 highlighting the importance of human rights in all biodiversity planning and action. In December at the 15[th] Conference of the Parties to the CBD (COP15), the Kunming-Montreal Global Biodiversity Framework was adopted, and provides far more attention to critical human rights issues, including the recognition and respect for the land, territories and resource rights of indigenous peoples and the distinct rights of local communities. COP-15 also welcomed the Local Biodiversity Outlooks publication (co-published by FPP). The team also worked closely with the network of Centres of Distinction on Indigenous and Local Knowledge, including by participating in the 9[th] Plenary of the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES-9) in July 2022 and co-organising an international workshop on transmission of indigenous and local knowledge in November 2022.

In Territorial Governance work in 2022, the new phase of the Indigenous Navigator was launched, expanding the partnership to include partners in Uganda and Guyana, joining existing partners in Cameroon and Suriname. Under complementary funding, we continued to support self-determined projects in Kenya (Mt Elgon Ogiek), in Colombia (Resguardo Lomoprieta), in Peru (the autonomous nation of the Wampis), in Indonesia (the Toba Batak), in Cameroon (Assoumindele and Se’eh), in Panama (Wacuco Guna), and in Suriname (Donderskamp), through an emerging support mechanism for direct community access – the Forest Visions Partnership.

In 2022 the Cultural and Ecological Resilience workstream supported 7 grassroots initiatives (3 in Asia, 2 in Africa and 2 in Latin America) around community-led education and transmission of knowledge and language through the small grants mechanism established under the Global Network on Indigenousled Education (ILED), a coalition of Indigenous Peoples’ organisations, support organisations, donors and grant making organisations and networks. Under another objective of the network – facilitating networking and learning – several online knowledge exchange sessions were held in 2022 among the members, including on the role of gender in education. In relation to raising awareness, the ILED network engaged in the opening of the 2023-2032 Decade on Indigenous Languages, led by UNESCO, among others by publishing the report Pass it on! Stories of Indigenous-Led Education from the Grassroots that was launched during an online event on 21 September.

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 inclusive and strong leadership, community-based initiatives for conservation and restoration, sustainable livelihoods, revitalisation of traditional knowledge, and empowerment of local groups to participate in key processes at national and international levels.

The programme was funded in 2021 with grants from the Arcadia Fund, Arcus Foundation, Ashden Trust (now the Aurora Trust), Climate and Land Use Alliance (CLUA), European Commission, Fondation Pour le Tri-National de la Sangha, Ford 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, The Christensen Fund, Rainforest Foundation US, Rainforest Fund, Sall Family Foundation, Sage Foundation, SwedBio at the Stockholm Resilience Centre, Size of Wales, VOICE, Waterloo Foundation and Wellspring.

page 9

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

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 (resigned 15 July 2022) C Kalafatic L Erickson R Williams SP Finn S Roberts (appointed 1 February 2023)

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 the summer and winter and who have regular contact throughout the year. At the summer 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 preparation for the summer and winter 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 challenges and funding gaps. The group meets every four to six weeks with subgroups of this team meeting between these meetings as required.

Two inflationary increases of pay were approved by the Board and awarded to management and staff, 3% from 1 January and an additional 5% from 1 December 2022. 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 working with local communities, providing technical support and training to enable the communities 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 grants. 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

page 10

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

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 2022 included grants for restricted activities of £5,079k (2021: £4,661k), unrestricted fund grants of £245k (2021: £279k), service contract income and furlough income of £0k (2021: £82k). Donations in the year were £121k (2021: £235k). Total income amounted to £5,448k (2021: £5,283k). Grant proposals to ARCUS, FORD BUILD and IKI have been successful, starting in 2022 and are long term projects. The total number of grants increased from 49 to 56.

Total expenditure on charitable activities amounted to £4,545k (2021: £3,712k). These are broken down into Staff and Related Personnel Costs at £2,101k (2021: £1,861k), Direct Programme Costs at £2,465k (2021: £1,626k), Support Costs at £185k (2021: £140k) and Governance at £56k (2021: £51k). 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. Travel by FPP staff and consultants has resumed, and implementation levels by partners have increased since the pandemic restrictions have eased globally.

Total funds at 31 December 2022 amounted to £4,424k (2021: £3,574k) of which £3,245k (2021: £2,600k) related to Restricted Funds and £1,178k (2021: £974k) was available for unrestricted purposes. At 31 December 2022 there were 2 restricted fund balances in deficit (2021: 3). The deficits in total sum to £65k (2021: £5k) and all the deficits will reverse in 2023. The deficits are from International Climate Initiative (IKI) £58K due to project implementation partners requesting more funds than initially estimated and Full Circle Foundation £7K which was planned.

We are continuing to seek further funding to expand our work and were very pleased to have been selected for the Ford BUILD grant, which started in early 2022. This grant allows us to invest in the organisational resilience, at both an operational and strategic level, which will help secure the future 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:

• i) It has no endowment funding and is entirely dependent for income upon donor funding from year to year which is inevitably subject to fluctuation; and

page 11

REPORT OF THE TRUSTEES (cont’d)

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

• ii) It requires protection against catastrophic or lesser but damaging events. An EOR provides the ability to continue operating when such events might arise.

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 £799k (2021: £692k). 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 2022, the free reserves, were £1,178k (2021: £970k). Free reserves include fixed asset investments of £503k (2021: £500k) 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 £46k of reserves during 2023 in order to continue to maintain our operational capability during the year and to support FPP NL. The deficit would leave budgeted free reserves at the end of 2023 of £1,132k, still above the EOR level.

INVESTMENT POLICY

The Trustees aim to hold funds in ethical investments or interest-bearing accounts wherever possible. Part of the unrestricted reserves £503k (2021: £500k) are held with ethical institutions (Triodos Bank and the CCLA) on deposit. For daily transactions and working capital demands the charity requires the flexibility and responsiveness that a multinational bank provides. This means that all restricted reserves and the balance of unrestricted reserves (£626k at year end) are held in interest bearing accounts with the organisation’s main bank, NatWest.

FUTURE PLANS

As detailed above FPP’s strategic approach and impact centres on long term relationships of support and solidarity with the communities, peoples and partner organisations it works with. As in 2022 FPP’s focus in 2023 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.

2023 will be an especially pivotal year for FPP's organisational and strategic strengthening, thanks to BUILD-programme core support provided by the Ford Foundation. In particular, 2023 will see the culmination of a process of generating a 5-year Strategic Framework Plan. This is intended to ensure that FPP’s organisational and strategic effectiveness and resilience can be rooted in, and boosted by, a well-articulated and costed strategic framework, that is matched by a strengthened approach to organisation-level Monitoring, Evaluation and Learning (MEL). 2023 will also entail a rebuild of FPP’s website and a reboot of its communications strategy. Organisational strengthening taking place in the context of BUILD in 2023 will also focus on human resources, strategic financial management and fundraising.

Strategic priorities are set and regularly reviewed for each of the 20+ main countries in which FPP works and in each of its thematic focus areas. 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 major difference in 2023 will be that these country- and programme-specific strategic priorities will be reflected and aggregated in the 5-year Strategic Framework Plan.

Since the consultative process of developing the 5-year Strategic Framework Plan is underway (aiming for completion by FPP’s July AGM) further precision on our strategic priorities for 2023 and beyond is necessarily subject to that process. Broadly speaking however, FPP’s strategic priorities are necessarily mutually reinforcing in order to have the biggest impact for communities seeking to uphold their rights

page 12

REPORT OF THE TRUSTEES (cont’d)

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

and defend their forests and cultures. Pending the outcome of the strategic review, the following four existing strategic priorities will continue to be the focus of our work in 2023:

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 2023 and beyond a key vehicle for enhancing this strategy will be via further development of FPP’s ‘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 (ZTI) focused on addressing the systemic causes of violence and criminalisation in deforestation-risk supply chains and to deepen our impact. 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). 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, and strategic litigation. We plan to further develop FPP’s Strategic Legal Response Centre which is a major plank in the work undertaken by FPP”s Legal and Human Rights Programme (LHRP), and build’s on FPP’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

page 13

REPORT OF THE TRUSTEES (cont’d)

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

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 27 in Sharm El-Sheikh and in the policy context of the Convention on Biological Diversity (CBD) in the context of the implementation of the Post-2020 Global Biodiversity Framework agreed in December 2022, FPP will work with partners, including the wider Indigenous Peoples' movement, to ensure indigenous and other forest peoples’ stewardship is at the heart of the conversation about protecting nature and the global climate. We will also promote and model rightsbased 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 2022 and also at the November 2022 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. 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 £53k (2021: £63k). 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:

• Severity of impact

• Likelihood of occurrence

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:

• Input to identification and oversight of ‘High Level’ risks and opportunities. A ‘High Level’ risk can be strategic (does this risk mean that FPP does not make a difference?) or Operational (does this risk fundamentally threaten FPP’s ability to continue?)

• Sets risk appetite

• Seeks reassurance that processes are in place for managing operational risks rather than getting into the detail of management

• Monitors ‘High Level’ risks

• Holds management accountable for running the processes and taking mitigating actions

• Receives reports of critical incidents (e.g. major fraud, kidnap)

page 14

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

The Board signs off 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 – Staff put at risk where there are security issues in high-risk countries where we work or travel to.

2. Mitigation – Provide security training where appropriate and assess the country risk situation regularly.

3. Risk – Occurrence of internal and external fraud, corruption and aid diversion. Mitigation – Increased capacity in the finance team allows for greater engagement with and monitoring of partners.

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

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.

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 2022.

During 2022 FPP has not reported any safeguarding incidents but has reported a fraud incident with one of our Congo Basin partners to the Charity Commission and grant funders.

GOING CONCERN

The trustees have reviewed the plans and forecasts for 2023 and 2024, 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 2024 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.

page 15

FOREST PEOPLES PROGRAMME Year ended 31 December 2022

REPORT OF THE TRUSTEES (cont’d)

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:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

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 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 security’

R Williams

TRUSTEE

Date:

25 May 2023

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 2022 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:

• give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its income and expenditure, for the year then ended;

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

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the 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

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

page 17

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

FOREST PEOPLES PROGRAMME

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

Matters on which we are required to report by exception

In light of the knowledge and understanding of the 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:

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

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

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

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

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 16, 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 18

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 the timing of recognition of grant 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 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 security’

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

Date: 30 May 2023

page 19

FOREST PEOPLES PROGRAMME

STATEMENT OF FINANCIAL ACTIVITIES [incorporating an income and expenditure account] For the year ended 31 December 2022

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	2022 £ 244,980 77,826 - 3,297 326,103 84,330 37,660 121,990 204,112 - 204,112 974,102 1,178,214 Unrestricted Funds	2022 £ 5,078,674 43,598 - 8 5,122,280 4,460,520 15,750 4,476,270 646,010 - 646,010 2,599,446 3,245,456 Restricted Funds	2022 £ 5,323,654 121,424 - 3,305 5,448,383 4,544,850 53,410 4,598,260 850,122 - 850,122 3,573,548 4,423,670 Total Funds	2021 £ 5,022,154 234,818 24,853 1,331 Total Funds
				5,283,156
				3,712,371 63,820
				3,776,191
				1,506,965 -
				1,506,965 2,066,583
				3,573,548

The notes on pages 23 to 44 form part of these financial statements

page 20

FOREST PEOPLES PROGRAMME

BALANCE SHEET 31 December 2022 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	2022 £ - 502,767 909,313 3,185,120 4,597,201 173,530 4,423,670 3,245,456 1,178,214 4,423,670	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

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 20 to 44 were approved and authorised for issue by the Trustees on 25 May 2023 and signed on their behalf by:

Signature redacted for security’

R Williams

TRUSTEE

The notes on pages 23 to 44 form part of these financial statements

page 21

FOREST PEOPLES PROGRAMME

CASH FLOW STATEMENT 31 December 2022

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	2022 £ 1,003,605 3,305 3,305 1,006,910 2,417,644 263,333 3,687,887	2021 £ 386,778 1,331
		1,331
		388,109
		2,064,331 (34,796)
		2,417,644

The notes on pages 23 to 44 form part of these financial statements

page 22

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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 2022 is 7 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 £5,000 are capitalised at cost and written off by equal annual instalments over their expected useful lives (website: 3 years).

page 23

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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:

• Unrestricted general funds: these are funds which can be used in accordance with the general charitable objects of the charity at the discretion of the Trustees. Within the unrestricted funds are designated funds which are balances set aside for specific areas of work by the Programme Coordination and Management Team. This separation is an internal matter and the funds are deemed to be fully flexible.

• Restricted funds: these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Going Concern

FPP prepared 2023 and 2024 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 24

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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.

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:

• There is a present obligation at the reporting date as a result of a past event;

• It is probable that a transfer of economic benefit will be required in settlement; and

• The amount of the settlement can be estimated reliably.

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 25

FOREST PEOPLES PROGRAMME

INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2022

2. INCOME FROM CHARITABLE ACTIVITES

RESTRICTED INCOME GRANTS Allen & Overy Foundation Arcadia Arcus Foundation - Cameroon Arcus Foundation Multi-Country Arcus Foundation - Liberia ARCUS Liberia 22 via SESDev Arcus Foundation - RoC Arcus Foundation - Sumatra Arcus Foundation - Via Uobdu The Ashden Trust - Hiding Shadows The Ashden Trust - Political Ecology Ashden Trust - Legal professionals Amazon Ashden Trust - People's Legal School Peru Christensen Fund IIFB Support Christensen Fund Mosopisyek Support Climate and Land Use Alliance - 2020/21 Climate and Land Use Alliance Peru & Colombia 2023-2024 Climate and Land Use Alliance - 2021-25 Climate and Land Use Alliance - Peru & Colombia 2021-22 Climate Justice Resilience Fund 2021/22 Climate Justice Resilience Fund 2022 (COP27) CBRL via Dana Standing Committee The Ecology Trust Christensen via IWGIA ILO via IWGIA File Foundation Cam/DRC 2022-23 File Foundation SLRC 2022 File Foundation - Global File Foundation INDONESIA 2022 Fondation pour le Tri-national de la Sangha Ford Build 2022-2026 Ford Foundation Ford Foundation - Peru & Colombia Ford Foundation Peru and Colombia: 2022/23 Ford Foundation - Zero Tolerance Initiative Full Circle Foundation Full Circle DRC 2022-24 Full Circle 22 GAGGA Both Ends Global Canopy 2022 Good Energies Foundation - SLRC Good Energies Foundation - Global HCSA Phase III International Climate Initiative International Climate Initiative (IKI) Inobu International Labour Office IWGIA - Indigenous Navigator 2022-25 IWGIA - Making SDGS work for indigenous peoples IWGIA - Bridging Grant JJCT Colombian Amazon Nɨpodɨmakɨ JJCT Emergency Fund for IP in Peru JJCT Kichwa Indigenous Radio Lawyers Against Poverty - Indonesia Sub total	2022 £ 55,000 198,755 108,333 303,565 - 37,433 - - 9,510 - - 11,899 22,211 13,514 9,009 - 193,890 - - - 17,391 2,000 - (784) - 143,443 156,716 - 94,091 - 527,778 - - 198,413 96,296 (1,671) 111,940 14,811 1,999 28,500 - - 88,876 (17) 537,283 - - 179,859 - - 22,200 22,200 8,900 - 3,213,343	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

page 26

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

2. INCOME FROM CHARITABLE ACTIVITIES (cont’d)

RESTRICTED INCOME GRANTS

RESTRICTED INCOME GRANTS Sub total brought forward Nia Tero Foundation - Global Open Society Foundation Caribbean via SRDC Norwegian Agency for Development Cooperation Packard Foundation - Indonesia Rainforest Alliance Rainforest Fund - Costa Rica Rainforest Fund - Costa Rica 2022 Rainforest Fund - Cameroon Rainforest Foundation US 2021 Rainforest Foundation US 2022 Royal Anthropological Institute Sage Foundation 2021 Sage Foundation 2022 Sall Family Foundation 2021/22 Sall Family Foundation 2022/23 Size of Herefordshire Size of Wales Kenya Size of Wales Communications 2022 Size of Wales Kenya 2022-23 Size of Wales Peru Size of Wales Peru - Rapid Response Size of Wales Emergency Fund Peru 2022 Size of Wales Peru Match 2022 SwedBio at the Stockholm Resilience Centre - CBD COP 15 SwedBio at the Stockholm Resilience Centre 2021-24 SwedBio at the Stockholm Resilience Centre - Uganda Swedish Postcode Foundation - Peru & Columbia 2022-23 UNEP Addressing Environme 2022 UOBDU 2021-22 Voice via CIPDP Waterloo Foundation - Responsible Finance Programme Wellspring Foundation - Gender Wellspring 2022 Gender Wellspring - Zero Tolerance Initiative YEL Yayasan Ekisistem Lestari Consortium Grand Total RESTRICTED INCOME OTHER Service Contracts TOTAL RESTRICTED INCOME

2022 2021 £ £ 3,213,343 3,592,378 41,347 109,512 33,333 - - (2,419) 149,254 145,985 - 17,164 - 38,143 54,614 - - 14,493 (2,290) 53,373 86,727 - 16,000 16,000 - 6,667 - 13,684 - 90,226 121,466 - 2,000 - - 15,000 3,195 - 12,068 - - (347) - 1,899 15,000 - 25,000 - 20,458 - 287,747 289,261 (6,871) 41,276 262,436 - 31,397 - 4,104 - 16,248 7,969 67,000 67,000 - 36,232 492,063 - 122,951 107,914 10,084 - 5,078,674 4,661,410 2022 2021 £ £ - - - - 5,078,674 4,661,410

page 27

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

2. INCOME FROM CHARITABLE ACTIVITIES (cont’d)

UNRESTRICTED INCOME Grants UK Coronavirus Job Retention Scheme Service Contracts TOTAL INCOME FROM CHARITABLE ACTIVITIES	2022 2021 £ £ 244,980 279,140 - 14,596 - 67,008 244,980 360,744 5,323,654 5,022,154

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 28

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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 (Gains)/Losses Total Charitable Activities	2022 Unrestricted £ 227,404 12,683 9,654 40,203 289,944 7,825 3,491 45,035 - 4,842 50,374 5,271 116,838 57,666 8,881 5,279 598 2,037 1,630 - 7,374 31,628 115,093 41,644 874 42,518 (442,257) (37,806) 84,330	2022 Restricted £ 1,034,667 485,895 303,851 6,752 1,831,165 235,301 47,004 36,870 - 175,860 1,799,707 53,281 2,348,023 2,351 - 2,669 14,357 9,636 4,100 - 14,142 3,366 50,621 13,966 15 13,981 442,257 (225,527) 4,460,520	2022 Total £ 1,262,071 498,578 313,505 46,955 2,121,109 243,126 50,495 81,905 - 180,702 1,850,081 58,552 2,464,861 60,017 8,881 7,948 14,955 11,673 5,730 - 21,516 34,994 165,714 55,610 889 56,499 - (263,333) 4,544,850	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

page 29

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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 Malaysia Netherlands Nepal Nigeria Panama Paraguay Peru Philippines Republic of Congo Suriname Sierra Leone Thailand Tuvalu Uganda Venezuela Vietnam United Kingdom USA Equipment for Partners Other Field Costs	2022 2021 £ £ 12,136 7,868 15,000 18,870 5,079 6,159 32,895 117,214 158,680 122,929 25,515 15,429 90,459 69,201 2,500 6,543 46,204 31,563 287,293 201,312 194,514 36,807 39,097 21,839 12,973 12,816 8,421 - 22,004 45,208 3,448 - 8,210 - 24,080 13,461 16,263 362 353,627 151,285 95,382 12,436 17,053 - 25,619 167,417 6,161 - 88,207 34,895 13,000 12,860 26,535 26,011 - 7,973 10,950 8,535 36,568 58,920 57,955 -
	1,735,828 1,207,913 6,860 4,079 107,393 82,101
	1,850,081 1,294,093

page 30

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

4b. TRANSFERS TO PARTNERS

o Significant Partners: Thailand Democratic Republic of Congo Chirapaq - Centro de Culturas Indígenas del Perú Peru Kenya Costa Rica Peru Dejusticia - Centro de estudios de derecho, justicia y sociedad Colombia Peru El Gobierno Territorial Autónomo de la Nación Wampis Peru Instituto de Defensa Legal Peru If Not Us Then Who USD Indigenous Information Network Kenya Indigenous Movement for Peace Advancement and Conflict Transformation Kenya Colombia Inter Mountain Peoples Education and Culture in Thailand Association Thailand LifeMosaic United Kingdom Association Okani Cameroon Corporacion Rio Cauca Palenke Colombia Philippines Colombia Rutu Foundation Netherlands South Central Peoples’ Development Association Guyana Liberia Suriname University of Oxford (ICCS) United Kingdom Unnayan Onneshan Bangladesh United Organisation for Batwa Development in Uganda Uganda Indonesia Stichting Forest Peoples Programme Netherlands Yayasan Masyarakat Kehutanan Lestari Other STG Stichting Bureau VIDS Federación de Comunidades Nativas del Ucayali y Afluentes Partners for Indigenous Knowledge Philippines Social Entrepreneurs for Sustainable Development Indepaz Resguardo de Indigenas Canamomo y Lomaprieta Asia Indigenous Peoples Pact Foundation Centre d'Accompagnement des Minorites Vulnerables Council Ditso Iriria Ajkonuk Wakpa Chepkitale Indigenous People Development Project Centro de Políticas Públicas y Derechos Humanos	2022 £ 55,086 72,141 28,842 78,721 31,647 173,681 21,700 46,170 - 82,131 57,955 68,170 25,805 30,481 - - - - 87,971 63,574 22,004 27,579 39,097 25,619 - - - 235,974 - 461,479 1,735,827	2021 £ - 59,611 - 15,043 14,346 38,381 - 38,599 29,620 38,035 - - - 24,146 21,016 20,323 115,650 29,180 - 53,786 - 32,565 21,839 167,417 33,597 18,870 26,011 167,897 45,208 196,773
		1,207,913

Transfers to Significant Partners:

page 31

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

5. NET INCOME

	2022	2021
	£	£
Net income is stated after charging:
Operating lease costs	39,225	42,293
Statutory audit services for the current year	18,120	18,120
Statutory audit services for the prior year	780	-
Non-statutory audit services for the current year	12,983	10,260
Non-statutory audit services for the prior year	6,563	17,107

6. STAFF COSTS & TRUSTEES’ REMUNERATION

Wages & Salaries Social Security Costs Pension Costs Overseas Staff Total	2022 £ 1,153,264 125,687 32,071 503,255 1,814,277	2021 £ 1,040,027 94,308 29,270 481,213
		1,644,818

	2022	2021
Number of Employees receiving
remuneration in the year in the
following bands:
£60,000 - £70,000	2	2
£70,001 - £80,000	-	-
£80,001 - £90,000	-	1

The average headcount was 52 (2021: 49). The average Full Time Equivalent headcount was 42 (2021: 39).

During the year key management personnel were remunerated in total £511,801 (2021: £526,005. During the year the Charity made termination payments amounting to £31,181 (2021: £21,167)

During the year no remuneration was paid to the Trustees (2021: £NIL). Travel and subsistence expenses costs were reimbursed to Trustees in 2022 for £320 (2021: £NIL).

page 32

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

7. INTANGIBLE FIXED ASSETS

Net Book Value at 31 December 2022

• Net Book Value at 31 December 2021 -

8. FIXED ASSET INVESTMENTS

8. FIXED ASSET INVESTMENTS
	£
Balance At 1 January 2022	500,005
Interest earned during the year	2,762
Deposited during the year	-
Balance at 31 December 2022	502,767

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	2022 £ 16,986 783,542 73,741 32,309 2,736 909,313 2022 £ 67,497 101,917 4,116 173,530	2021 £ 17,139 1,124,360 94,634 13,038 26,735
		1,275,906
		2021 £ 47,164 72,838 -
		120,002

10. CREDITORS

page 33

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. RESTRICTED INCOME FUNDS

Allen & Overy Foundation Arcus Foundation - Cameroon Arcus Foundation - Multi-country Arcus Foundation - Liberia 2021/22 Arcus Foundation - RoC Arcus Foundation - Sumatra Arcus Liberia 22 via SESDev Arcus UGANDA 22 via Uobdu The Ashden Trust The Ashden Trust - Hiding Shadows The Ashden Trust - Political Ecology The Ashden Trust - Legal professionals Amazon The Ashden Trust - People's Legal School Peru Christensen Fund IIFB Support Christensen Fund Mosopisyek Support Climate and Land Use Alliance - 2021-25 Climate Justice Resilience Fund 2021/22 Climate Justice RF 2022 (COP27) Crowdfunder - Uchunya CBRL via Dana Standing Committee The Ecology Trust EC Navigator Christensen via IWGIA File Foundation - Global File Foundation Cam/DRC 2022-23 File Foundation SLRC 2022 File Foundation INDONESIA 2022 Fondation pour le Tri-national de la Sangha Ford Build 2022-2026 Ford Foundation Peru and Colombia: 2021/22 Ford Foundation Peru and Colombia: 2022/23 Ford Foundation - Zero Tolerance Initiative Full Circle Foundation Full Circle DRC 2022-24 Full Circle 22 support GAGGA Both Ends Global Canopy 2022 Good Energies Foundation - SLRC Good Energies Foundation - Global High Carbon Stock Approach (HCSA) - Phase 3 IKI Pathways to Development International Climate Initiative (IKI) IWGIA - Indigenous Navigator 2022-25 JJCT Colombian Amazon Nɨpodɨmakɨ JJCT Emergency Fund for IP in Peru JJCT Kichwa Indigenous Radio Nia Tero Foundation - Global Open Society Foundation Caribbean via SRDC Packard Foundation - Indonesia Subtotal carried forward Arcadia Climate and Land Use Alliance - Peru & Colombia Climate and Land Use Alliance - Peru & Colombia 2023-24

b/f at 01.01.22 Income Expenditure Transfers in / (out) c/f at 31.12.22 £ £ £ £ £ 50,000 55,000 49,453 - 55,547 151,575 198,755 184,781 - 165,549 80,130 108,333 76,283 - 112,180 - 303,565 142,808 - 160,757 35,118 - 35,118 - - 101,321 - 101,321 - - 5,369 - 5,369 - - - 37,433 4,964 - 32,469 - 9,510 9,510 - - 18,673 - 18,673 - - 5,234 - 5,234 - - 28,185 - 19,568 - 8,617 - 11,899 11,899 - - - 31,184 17,409 - 13,775 - 13,514 13,514 - - - 9,009 9,009 - - 554,898 - 136,329 - 418,569 47,205 - 47,205 - - - 193,890 74 - 193,816 37,037 - 35,326 - 1,711 - 17,391 17,391 - - 851 - 851 - - - 2,000 2,000 - - 11,111 - 11,111 - - - (784) (784) - - 17,198 - 17,198 - - - 143,443 54,079 - 89,364 - 156,716 84,507 - 72,209 - 94,091 73,684 - 20,407 1,054 - 1,054 - - - 527,778 311,020 - 216,758 87,054 - 87,054 - - - 198,413 95,993 - 102,420 43,516 96,296 69,525 - 70,287 30,624 (1,671) 28,953 - - - 111,940 119,321 - (7,381) - 14,811 14,811 - - - 1,999 1,999 - - - 28,500 28,500 - - 70,944 - 70,944 - - 781,946 - 289,716 - 492,230 (2,537) 88,876 63,456 - 22,883 - (17) (17) - - 537,283 595,182 - (57,899) - 179,859 7,740 - 172,119 - 22,200 19,942 - 2,258 - 22,200 18,605 - 3,595 - 8,900 7,450 - 1,450 66,988 41,347 108,335 - - - 33,333 15,785 - 17,548 23,705 149,262 146,126 - 26,841

2,247,199 3,446,258 3,285,353 - 2,408,104

page 34

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. RESTRICTED INCOME FUNDS (cont’d)

Subtotal brought forward Rainforest Fund - Cameroon Rainforest Fund - Costa Rica 2022 Rainforest Foundation US 2021 Rainforest Foundation US 2022 Royal Anthropological Institute Restricted Donations - James Thornton Sage Fund Sall Family Foundation 2021/22 Sall Family Foundation 2022-23 Restricted Size of Herefordshire Size of Wales Communications 2022 Size of Wales Kenya Size of Wales Kenya 2022-23 Size of Wales Emergency Fund Peru 2022 Size of Wales Peru Match 2019 Size of Wales Peru Match 2022 SwedBio at the Stockholm Resilience Centre UNEP Addressing Environment 2022 UOBDU 2021-22 Voice via CIPDP Waterloo Foundation - Responsible Finance Programme Wellspring Philanthropic Fund - Gender Wellspring Philanthropic Fund - 2022 Gender Grand total SwedBio at the Stockholm Resilience Centre - Uganda YEL Yayasan Ekisistem Lestari Consortium Swedish Postcode Foundation - Peru & Columbia 2022-23 SwedBio at the Stockholm Resilience Centre - CBD COP 15 Wellspring Philanthropic Fund - Zero Tolerance Initiative

b/f at 01.01.22 Income Expenditure Transfers in / (out) c/f at 31.12.22 2,247,199 3,446,258 3,285,353 - 2,408,104 3,455 - 3,455 - - (605) 54,614 52,860 - 1,149 2,069 (2,290) (221) - - - 86,727 86,727 - - 16,000 16,000 13,859 - 18,141 - 28,750 20,173 - 8,577 13,482 - 13,482 - - 88,886 - 88,886 - - - 121,466 16,369 - 105,097 13,547 7,875 16,048 - 5,374 - 3,195 3,195 - - 14,975 - 14,975 - - - 12,068 11,319 - 749 - 15,000 14,898 - 102 5,684 - 5,684 - - - 25,000 21,156 - 3,844 16,407 287,747 276,228 - 27,926 7,282 (6,871) 411 - - - 20,458 20,458 - - - 262,436 146,382 - 116,054 - 31,397 31,397 - - - 4,104 4,104 - - (1,551) 16,248 14,697 - - 31,503 67,000 64,452 - 34,051 55,353 - 55,353 - - - 492,063 79,238 - 412,825 85,760 122,951 105,248 - 103,463 - 10,084 10,084 - -

2,599,446 5,122,280 4,476,270 - 3,245,456

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.

page 35

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. RESTRICTED INCOME FUNDS (cont’d)

Arcus Foundation – Multi-Country: Land rights and landscape governance for Lobéké NP, Cameroon; Tanjung Puting NP, Indonesia; Messok-Dja,RoC and Kahuzi-Biega NP, DRC. 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 – SESDev, Liberia Customary Tenure on Conservation Principles - Liberia (Phase Two) Arcus Foundation – Sumatra A jurisdictional approach to securing land around Tanjung Puting National Park. Arcus Foundation – via UOBDU A human rights approach to protected area conservation in Uganda. 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.

Ashden Trust – Legal professionals Amazon

For a legal school for current legal professionals working to defend the Amazon. Ashden Trust – People’s Legal School Peru Towards the People’s Legal School in Peru.

CBRL via Dana Standing Committee

Dana+20: Mobile Indigenous Peoples, Conservation, Sustainable Development and Climate Change Two Decades after the Dana Declaration.

The Christensen Fund

General operating support The Christensen Fund – IIFP Support Core support for the International Indigenous Forum on Biodiversity The Christensen Fund – Mosopisyek Support Support for the Mosopisyek of Benet Indigenous groups to address the challenges resulting from their eviction from their ancestral lands in Uganda. Climate and Land Use Alliance (CLUA) 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 & 2023-24

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 2021/22

Support the Zero Tolerance Initiative’s future trajectory.

Climate Justice Resilience Fund 2022 (COP27)

Participation of the Indigenous Peoples of the Peruvian Amazon at COP 27 in Sharm - El Sheikh – Egypt.

Crowdfunder - Uchunya

Support for the Santa Clara de Uchunya community.

page 36

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. RESTRICTED INCOME FUNDS (cont’d)

The Ecology Trust

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

The Christensen Funds 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.

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.

File Foundation – Cameroon and DRC

To curb and prevent deforestation associated with agricultural expansion and mining in the Congo Basin by strengthening the collective rights of forest peoples in DRC and Cameroon to their traditional forest territories and resources.

File Foundation - Indonesia

Strategic Litigation Options in Indonesia in Defence of Forest Peoples Right.

File Foundation

Strategic Legal Response Centre (SLRC)

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 - Build

General support and for project support for institutional strengthening. The Ford Foundation Peru and Colombia 2021/22 and 2022/23

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.

The 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.

GAGGA Both Ends

Women, song, resistance, and revitalisation; The use of songs by forest Indigenous Peoples in community rights struggles.

Global Canopy 2022

Identifying the Human Rights Impacts of Palm Oil Supply Chains and other forest-related commodity supply chains.

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”.

page 37

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. RESTRICTED INCOME FUNDS (cont’d)

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 (IKI Full)

Transformative Pathways: Indigenous peoples and local communities leading and scaling up conservation and sustainable use of biodiversity.

IWGIA – Indigenous Navigator 2022-25

Indigenous Navigator - towards full and effective recognition and realisation of Indigenous Peoples’ rights JJCT Colombian Amazon Nɨpodɨmakɨ

Towards the Nɨpodɨmakɨ women in the Colombian Amazon – for their Agroecology project. JJCT Emergency Fund for IP in Peru

Towards the emergency fund to support Indigenous people, Peru. JJCT Kichwa Indigenous Radio Towards Kichwan Indigenous radio, Peru.

Nia Tero Foundation - Global

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

Open Society Foundation (OSF) via South Communities’ Peoples’ Development Association (SCPDA)

Protection against Climate Change in Wapichan Wiizi

Packard Foundation - Indonesia

Upholding rights and securing livelihoods in Jurisdictional Approaches.

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

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

Royal Anthropological Institute

Urgent Anthropology Fellowships.

Sage Fund 2021 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 Family Foundation 2021/22 and 2022/23

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.

page 38

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. RESTRICTED INCOME FUNDS (cont’d)

Size of Wales – 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, CBD COP 15 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.

The Swedish Postcode Foundation

Sustaining green territories of life: promoting governance reforms to secure Indigenous peoples’ rights and protect rainforests in the Peruvian and Colombian Amazon.

The United Nations Environment Programme (UNEP)

Addressing Environmental Challenges through the Law

United Organisation for Batwa Development in Uganda (UOBDU)

Remembering our culture, reclaiming our voices

Voice via CIPDP

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

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 Philanthropic Fund – Gender and 2022

Gender justice in indigenous and forest peoples’ land rights.

Wellspring Philanthropic Fund – 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.

Yayasan Ekosistem Lestari Consortium (YEL)

HCV-HCS Assessment for Collaborative Roadmap of Sustainable Land-Use Management Plan in Aceh Tamiang and Aceh Timur

page 39

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

12. UNRESTRICTED FUNDS

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS Balance at 1 January Income for the year Expenditure for the year Balance at 31 December Designated Funds Non-designated Funds Unrestricted Funds £ Fund balances at 31 December 2022 are represented by: Fixed Asset Investments 502,767 Current Assets 755,247 Current Liabilities (79,800) 1,178,214 Unrestricted Funds £ Fund balances at 31 December 2021 are represented by: Fixed Asset Investments and Other Assets 500,005 Current Assets 533,362 Current Liabilities (59,265) 974,102 Total Net Assets at 31 December 2022 Total Net Assets at 31 December 2021	2022 £ 974,102 326,103 (121,990)		2021 £ 922,980 609,038 (557,916)
	1,178,214		974,102
	- 1,178,214		4,408 969,694
	1,178,214		974,102
	Restricted Funds £ - 3,339,187 (93,731)		Total Funds £ 502,767 4,094,433 (173,530)
	3,245,456		4,423,670
	Restricted Funds £ - 2,660,183 (60,737)		Total Funds £ 500,005 3,193,545 (120,002)
	2,599,446		3,573,548

page 40

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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 £6,335 (from July 2021: £10,105).

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. In 2022, FPP UK made Nil donation to the Stichting (2021: £45,208). The amount owed by the Stichting to FPP UK at 31 December was £73,741 (2021: £94,634).

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 (Increase)/ decrease in debtors (Increase)/ decrease in creditors Net cash provided by (used in) operating activities	2022 2021 £ £ 850,122 1,506,965 (263,333) 34,796 (3,305) (1,331) 366,593 (1,046,542) 53,528 (107,110) 1,003,605 386,778

16. ANALYSIS OF CASH AND CASH EQUIVALENTS

2022 £ Cash at bank and in hand 3,185,120 Notice deposits (less than 3 months) 502,767 Total cash and cash equivalents 3,687,887	2021 £ 1,917,639 500,005
	2,417,644

17. RECONCILIATION OF NET DEBT

At start of year Cashflows Foreign exchange movement At end of year	Cash at Bank and in hand 1,917,639 1,004,148 263,333 3,185,120	Cash Equivalents Total 500,005 2,417,644 2,762 1,006,910 - 263,333 502,767 3,687,887

page 41

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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	2022 2021 £ £ 24,783 24,341 107,274 2,854 - - 132,057 27,195

19. STATEMENT OF FINANCIAL ACTIVITIES FOR PRIOR YEAR - 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

page 42

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

20. RESTRICTED INCOME FUNDS FOR PRIOR YEAR - 2021

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 43

FOREST PEOPLES PROGRAMME

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

20. RESTRICTED INCOME FUNDS 2021 (Cont.)

	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

page 44

FOREST PEOPLES PROGRAMME

INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2022

Income: Grants Donations Income from Service Contracts Other Income Bank Interest Expenditure: UK Salaries & Fees Overseas Staff Fees Consultants Other Staff Costs Travel and Project Monitoring Translation, Publications and Research Documents Equipment & IT Evaluation Costs Indigenous Participation Field Costs (incl transfers to Partners) Workshops Rent, Rates and Insurance Light, Heat and Cleaning Telephone and Communications Communications and Visibility Membership Subscriptions Postage and Stationery Depreciation Sundry Expenses Auditor's Remuneration Bank Charges and Interest Legal & Professional Fees Foreign Exchange (Gains)/Losses Contribution to overheads Fundraising Costs NET SURPLUS	2022 £ 5,323,654 121,424 - - 3,305 5,448,383 1,311,022 502,571 313,506 46,955 243,125 50,495 81,905 - 180,702 1,850,081 58,551 60,017 8,881 7,948 14,955 11,673 5,731 - 34,995 55,610 21,516 889 (263,333) - 465 4,598,260 850,122	2021 £ 4,955,146 234,818 67,008 24,853 1,331
		5,283,156
		1,177,353 480,523 229,482 36,426 86,151 81,774 63,852 21,120 66,853 1,294,094 12,352 60,461 7,914 7,705 22,468 16,395 7,041 - 1,112 47,284 16,977 3,224 34,796 - 834
		3,776,191
		1,506,965

This page does not form part of the statutory accounts.

page 45