REGISTLRLD COMPANY NUMBER: CE018133 IEngl•nd aAd WalN) REGISTERED CHARITY NVMBER: 1184309 REPORT OF THE TRusfEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2023 FOR AFRICAN BIRD CLUB WETTONE MATTHEWS CIIARI CLKI'lkll'.l) ALLC>IJNIAN'I' Wdion¢ Mai¢hews Limiied Chanered Certified Accouniynts M&rkct Hou 21 Ltrtlcrt 8iieEI Alion (iU34 1 HG AFRICAN BIRD CLUB CONTF.NTSOTr THTr: FINAIYCIAI. STATF.MF*iNTS FOR THE YEAR ￿￿DED 31 DECEMBER 2023 Pxgt RepDrt of ihe Tryslres Independent Examiner'5 Report .8tA(emeRt of Fin#neig1 Arti)'itLes B8lAn¢¢ Sh¢¢f Nole5 to the FinaDcial SfAtements 8 io 14 DttAiled St•temen¢ of Fln•nclal A¢tlvldes 15 10 10 AFRICAN BIRD CLUB KTr:PURTOFTHTr' TRUSTETr.S FOR THE YEAR EP*DED JI DECEINIBER 2023 The Iru51CCS PTcseJil Ihcir rcpurt 14 iih Ilic fiiidiiLithI 51a1￿lie1715 of Ilie iliariiy for lh¢ y¢Ar Ltyd¢d 31 D¢L'ciiib¢t ?0?3. Th¢ ITUSiCC% have adowcd ihc proi Isions of Accouiiiijig aiid RLponing by Ch&riiie%'. Sidiemthii of Retomm¢t)dtd Practi¢¢ applLC.thIL 10 cliiinliLs prl'pariiibt IliL'ir thLLOiJlll% itt aLiorJaiiii' will) lh¢ FiiiJiKilll RcpL)rtiii& Siaiidiird iippliriiblL Iii IhL UK ai)d Repuhlic of Irclai)d IFRS 10?} ILfftttii'¢ l Jaiiu£lry ?0191. OBJECTII'ES AND ACTIVITIES Ubjerlii"e$ 4nd #ims Thc churily 15 Licdiciiie(S its conseThing bird% and their hobiiais Jcros% Ihe Cvthtincnt of Africa orhd r¢laicd islands. Oui. PUfPOSL' is 10 funh¥Y umiili(Trlv¥y ill Ihis f¢¥LIMI. WL ar¥ Ihi 143diiibF vrgv411isaiion CUiiLCrnLd with IhL COEISLri'aiioii ai)d study of Afncdn bird%. The I1¢1ivilio Ihèt the charity uDdcrtakcs in rclotion to ils choriiahlc purpose4 for ihe public bencfii iiicliide m&kii)¥ gran1% to loLal p¢oi)l¢ and ¥roup> in suppun of a widL riin¥e of pro1￿1¥ that bL'nLfii th¢ ¢vnsL'rvJiion of birds and il)¢ir liabiiais a¢ros* roi)liiieiil?l Africa and r¢lared islands. We 4Llsi> collaboraie M lili partners on cortseThatinn efforts in tl T¢bViOn for lh¢ bcn¢fii of Africiin bird4 and I￿0p[C Thc chanly in uddiiion provides 4b worldwigie focus for African ornitholo8y and fost¢Ys Int¢￿51 in Afncan bird% and their cunscrvalion by prodiLcin¥ alid disinbuiiii¥ a p¢¢r.revicwcd biillciin Jiid a menibcr%' ¢41e￿.51¢1tCT iwice a year providing r¢'souri¢s onlin dcvelf)piThg birding apps and iknJking Ih¢se a¢ccssibl¢ 10 c&cryoiic sJM)nsoring th¢ Pan-African OmithologiLal Congic55 IPAOCI piillifftg on ialk-5 by invittd speakers on relevaiil lopics hal'ing an a¢iivc presencl on social media ¢xhibiling ai bird faiT5 W¥ 41150 FIILSC awarciic￿S LTrf AfriiJn cot)servaiiot) JSSLLes ajid IlirL'ais. aiid ilirow tsur M'Libphi bLhitKI vihcr orbJ#iijsaiions' camp471gnq. whcrc this Ii'ould pronintc ihe cnilsmaiinii of Afi'icaii hird% aiid their habitats. Meniber%liip of Ihe cli&riiy IE open 10 anyone M'hth is ii)ierested iii ￿.11a1 we do. Aiid il 1% frce for Ilio%e livin¥ bll 811 Africaii Luiiniry wlio Idk¢ an a¢iiv¢ ini¢rLYi ID Afriian birds Jn(I Ihcir bui iiinnot alrord annual iiiciiibership lees. Tliese supponed inthiibers are partly sub$idised by siipportiiig n)enibeTS of Ihe cljllwily. wliLI pay an ii)cremeiil on lop of Iheir LndividukLI m¢mb¢r%hip f¢¢s. A i)eiwnrk of i"oluiiiary r¢pr¢sthii(Itii'c% in countric% in Africdl and clscivhcrc Ihai thc chariiy coDrdiJiatcs aci as our rycs lid L.ir% OJJ Illi giound diid pruvidt ¢1 luc.Il poiiil vfcuJiltnniuiiiLdlioii for n)￿￿ibL,rS tn tli¢ir ¢tsuiJiry. They also ply 311 imrrf)rtttiil T(Jle loeally in pmiiioiiii8 Ihe chariiy. rccruiiiii¥ mcnihcrs and 8iLPlX)rtcr8. Jdciiijfyio ¢VIISLF%4IIvii PTUJCL15 tl)ai arc suiiablL for fundiii¥ by Ihc iliarily. uiid higliligliiitlU¥L0llS￿vj¢ioI￿ i&¥UL'¥ aiid Ihr¥Ots thai w¢ Can rai%e Awarenek4 Or. The chaTlly'S Curr￿71 fii'e-year siraiegy in¢liides s¢v¢ral hi¥h-level OLlICOlll￿ Ihai we ￿.)￿1 seek by ?025. for eaih of iihjch lic hai'c idcniificil Ihc n)ajor aciitsns M'C W'Duld nccd ID lJkc lo dchicic thL￿ Thc iru51CC5 confiwm Ihoi Ihcy hovc hud rL'giArd io IhL' bitsi4ldllLL' i¥suisd by Ihi Cliarily C()mniissivJi publii bL'ncfil wlicn rLviiwin¥ ilii charLly'S ObjLxiivL￿ atid AbRICAN BIRD CLUB k&:PORTOTr THE TRUSTF.Tr:S FOR THE I'EAR E￿DED 31 DECEMBER 2023 OWECTIVESAND ACTIVITIES A¢hleiement¥ ptrform*n¢e ?¢)?3 S¢iiV 4)vLr £37.(MJ) [al￿d in rLsirILIL￿ filnds 10 IlhL' LliarLly'.s ¢￿￿￿Lf￿all01i aLiiviliCS Iliis yLilr, I Igranis ii'cic niad¢ lib projcas Lindlmakcii in Caii)crfM)ti. Coi¢ d'l¥obr¢, Egypi. Kenya. Madagiiscai. alawi, Nigcria. Si)uih Africts uiid ZanibiJ Wc ALkiiowlcd¥L IIIL kLy rulL' IliJl OUT Cuii%Lrvaliuii Coiiimillix play iii rLviciviiig IhL niajiy grani applicaiii)ns IIMI ive receiie each year for iheir vieiiiifi¢ &rid conservlliithii i'aliie. aiid lo Ilijiik Ihe ni¢nibers Dr il)e Cuininillee fur Iheir lim¢ ion)mitii)¢ni lind stcrlJn¥ ￿'0[k, which Is inuLh apprcliatcd. Dunng 2023 ￿.¢ pruduc¢d and disiribulcd two Issucs ot" Ihc Bullciin of Ihc AfntrJn Bird Club In Mdy and November i buth prinl dild Lli¥ilAI (unnal. well IIIL, digital Club N¢ivslLillir s¢iii in July lu m¥iiib¥r&. Afi¥r IhL O￿lL1￿1 biisiiie$5 ofour ACJM oil ?Ilih Ociobcr 20?3 we hDSltd ihrte niiliiie lalk% Thc5C ci)I'Ercd an updalc on ihc cfforts 10 sai'c IIIL TJiia Apali%, oiic uf AfrLia'% mull IhrLJlii)¢d birds. thL lJi¢si siluO1ioii for SharyK's Lonbwrluw. unoil)Lr IhrealL'nLxI K￿lyal7 eiidcn)ic. and fin?L Ily A r¢pon nii scabitd ¢on*¢tvaiion ivi)rk in Caho Vcrdc. We had a siaiid Ilie Global Birdfajr. wh)¢li was IKld froni 14111 10 16th Jiily 20?3 ai Ihe Riiiland Shoivgrouiid. where 'c mci mcmbtrs somc of ¢)ur c￿￿OrdIC sponsor5 und disiusscd IhL uuipuls and ￿h1LveMen1.￿ of lh¢ ABC CoiiseThaii(Mi Granis ProgrAI￿1￿C. AiIC's frcL ficld &iuidL app - Bird5 of Africa ¢vnliiiuul lo ¢xpaiKI lis g¢vgJfdphic COViYdgi¢ duTltig Ili¢ y¢ar as will a5 addiiig some oJKraiioiMI lipgrad￿. The aciive database fr)r the app Contains ni'cr 6.300 phoios (kf 2.51JO species. tex1% for 2.600 bird5, bird sound5 for 2,1 J7 sp¢cics aiid milps foi 2.778 biids. roveririg %omc 50 counirics and ILrriioriLs. Our obJeLtive fvr Ihe 41PP is to cv¢ntvally ¢ov¢r all ofihc biTd5 )nd counlncs of coniincnlul Africa aThd lis rcI￿¢d islands, 'iili th¢ app Iis¢lf ace¢ssible to all Ihosc ￿'bO wish Io use it. The developnieni aDd ongoiiig maiiiieiiance of iliis significani project has bL*n mad¢ Posbible by lh¢ work of volunteers across Ihc slobe, as well as ¥encrous liDJn¢ial and cunieiii supporters. IOT whi41i iv¢ at¢ i'ery gt31cful. FIIAfiCIAL RF.I'IEIV FinaJbciwI Teview The itsial inconie for the eharlty w8$ £67.053 1?n22'. £it2.5571 Tlie %ignificaiil componcnis of Ihis income eaii be found In notes 2 and 3 on Pdgte 10 ofihLSt aiLounts Total expcndiiuTC on chanlablc arii%'itiL% i4.as £64.182 12022. Ill6.4¢￿1. The main iictns of expcndilure werc 8fdlliS 10 Individuals ii1sllluli(Trn¥ Ivialliii¥ £23.87112022.. £44.8061. Ros¢rves poll¢}. Th¢ conlinuc 10 rnainiain ihcir poljcy where a finantilll reser¥'e e(tuii'lllcni 10 ai leasi 500,p' of onii¢ipatcd onnuul IIILOIIIL blv)iild bi hild. Al iliis le%L,I tl)L' Ifusii¢s f¢¢1 Ilidi Ili¢y knuuld ￿. abli Iv fUllliiiu¢ th4 lu￿¢111 ciLiivilILs of Ihl charjly In Ihc cvciil of u si8iiifieaiii drop in fiinding nT iiicrca¥e in eXp￿id11￿Te It would obvioiisly bc necessary io on%idcr Iioii IIIL fundtjjbi ivould Ix. r¢plJr¢d or JLIiviii¥5 cliunbTed iiccurdiiibtl J should suih L'%Llll OLLUr. Our reserve.% are lield Lll dLXX)unts with Barclays Bunk pli and Tnod¢)s Biink UK Ltd. STRUCTURE. GOIIERliANCE AND blAYI ACEMEfiT Gol'ernlng doeumenl CILarlty LYlJls1ilutlDA The chaiiiy is ¢on%litui¢d a8 4 Chxriiablc liicorporaic(I nrgJJii%LlllOI) ICIOI with i'oii114 1?iembcrs oihcr IhJt* 11% irn%iec%. dtid ils ￿l￿v￿￿7117￿l JuLIIITILtII 15 a CIU ass(xiAlioii iiio(k.l itstlslillliioll. Decision maklng ThL charily 1.% niati4cd (Mi th i'tsluiilury bas1% bs d board of Iru.%i¢x%. k)IQlVJl Cniincil. ￿'hO Jrc c1cciL￿ by niLmibcr% ai IIIL AGM. TIIL, InJsitt'% JrL rL%pvii%iblL for IIK day.Iv.(J4ly IWtJlllJlbV uf i￿. vlianiy. and CvuiiLLI mcLM% IhnK' lll1lL￿ a y¢Ji'. Po¥¢ 2 AFRICAiY BIIiD CLIIB IIfr.VOI4T O+ THÈ'fRU5rfr.v.s FOR THE I'E+lR E%DED JI DECEMBER 2•23 STRUCTIJRE. GOI'ERf4ANCT AND IIANAC£M£NT Th¥ LhAriiy in plaLC 5yS1¢11ty lo niiii8at¢ IIK. m•Jw wthi¢h li is LxwKxi knicrn¥l fL%ks ar¢ rtlllllllll%LxI by Ihc iniplthh¢iiiaiion of cffccrii'c inEcnial N(*¢4knT¢% which aptwopriaie Al￿b￿n%￿lIall nf all Ir￿￿￿J¢1I￿￿4 4MI proJ¥X1S ¥￿i%1%1¢111 4ts4111) ul" (k.liv¢ry lor all WKY*iDn41 vfih¢ ch￿iEy. Th¥*. e reviewed PU￿11¢)11Y hy CnurKil iocNtsie Ilmrconimwiiry effethiiaL¢54 REFERENCE AND ADMINISTRATII'E DETAILS R¢Elsltted Company numbtr Cf(JIR 133 Ili1¥]aTr￿ Jn¢J Waltsl Rt£hi¢r¢d C&*rlty 118430Y Reglsitl￿ offl¢¢ e o Birdlife Inicrn*ionol Thl D￿vId AiiiiJbvruu4h Eluilding Pcnibrakc Str CainbndgrL CB2 3QZ Trusle¢5 Ms S E S4ui¢r l)J P Bu¢kl¢y Ms L fjonaldson [r￿gned ?1 la'2U21 MsAFVarw S T Iv*rtdc M% M W&lk¢r l FvaiKIs M% M KarJLiki R Btmd¥L' {UPPUllll4¢J l fr 2U231 A Mol¥aiiimad14ppoiiiie¥J 3 5 ?0231 W Paul lappoith¢d 28 I￿2023} D Dawsoii lappoinied 29 IU 202J W¢iionc Malth￿ Limilwl ClJan¢r¢d CertifsedAcwtsiHiiiits House ?] Siriei Altrol GU34 1 IIG Apiiw%'¢d by ordcrufilie IK)wd of'lrnSte¢% un . and 51gn¢d on 115 bdjaifby W Poiil . Tn)S¢CL' INDEPENDEINT EXAII 11)TER'S REPURI. I'O THE TRU5TLES OF AFRICAN BIRD CLUB Indeptmdtnt tiamlner's report lo the tr1151eos ofAfrican Bird Club {'Ihe Conipanv'} I rwrt io Ihe ¢harJiy Irusiees oil niy eNatMil)tslioii of Ihe accouiiis of Ilie Company for th¢ year ended 31 t)tteniber 21123 RL'%pon%ibililies And b*%is Df reporl AN IIIL LhJriiy'8 Iru%let% (Trf Ili¢ CLTrIZiP4Lny I￿n￿ il% t11rL￿t0r4 fur IhL ufLuinpany lJwl you JTC T¢¥iJonsiblc fur Ihe preparation ofilie aLcounis in ac¢ordiliice willi Ihe r¢qiiir¢ni¢lllS of Ilie Compaiiies Act ?IM)6 I'ihe 2(M16 A¢l'l. viiig saii¥fi¢d niysL'lf11131 Ihl a¢LviiE)Is of thL LoiTripwiy 4￿L, iiol rL4uircd 10 bl. dud11L￿ uiidLY Pajl 16 of IhL 20U6 Aci aiid 4rc ¢ligiblc fpT Iiidcpciidcnl ¢Xiiiiiiiiaiioii. I rcpnn iii rcspccl Df iiiy Cxdiniiiaiion ofyour ch4niy'% dccnunis ts5 Ca￿le￿ vul undcr ScLlion 145 uf Ihl CliariliLs ALI 2011 I'iliL. 201 l Ail'l Iii n)y ¥XtinillitiilOll I h&v¢ (4>11uwixi iliL r)ircciions 8i%-cn by Ihc Charity CThinnii&%irTrii uiider Seciithn 145151 Ibl nfthe 2011 Aci. Ind¢p¢ndent ey*mln¢r'$ s1ot¢menl I h*£V¥ LvinplL*lid n)y Cx6 Aci,, or the aLcounts do noi QLLDr¢J iviih r￿Ords, tsr Ihe accoiinis do noi cojiiply %4 lili the accoujiiing reqiiireIhenlS of SEclion 396 of lh¢ 21)06 Aci (MhcT IhAIi aiiy Tcquiremeni thai ihe aecouni% gil'e a Imc and fair vi¢w which Is not a matter Considcred part of an indepcndcnl 'xJmiiiJli¢)n- or the accounts haw¢ not bcen prepared in ac¢oTdance ￿'Ith Ihe nicihods and principles of the Si&iemei)i of R￿Oi11111¥￿d¥d Praciicc foi accouiiiit)k? aiid rcportJi)gy by clioriiics lappliLablL 10 LlidriliL'S preparillL* iheir acLOLJJ)IS in arrordatK¢ ivith Ihc Fin￿l¢la1 ￿¢r￿n1178 Siaiidard applicable In the UK and Republic of Ireland IFRS 10211 I haie no concerns and have coine acros5 orher mailers Iii coiineciion wilh lh¢ ¢xamirhalion 10 whi¢h *ieniion should bc drau'n in this report in order 10 enable a propw und¢rsidndin8 of Ihc a¢¢ounis its b¢ r¢Kh¢d, Go. Mrs W A Crouchcr WdioJi¢ MJi¢h¢ws Liniiicd LlidTictcd CertifiLxl A¥couJiiani% Market Hnii%¢ 21 Lci)Icii SirLrl fiU34 1 HC7 Pu¥L 4 AFRlC.tN BIRD CLUB SfA TFAIII&'IyI' Ob FIIYANCIAI. ACTIVITIF.S FOR THE YEIIR ENDED 31 DECEMBER 2023 21123 Total f￿ndS ?0)2 UiirL51riilLxl RL'51rLLILYJ runds INC0￿IE AYD EYDOWIllENTS bROIJl Dullation% ¢ind ILgPallCS 15,-102 .17.699 6.1,001 80.?15 Oil)Lr IrdditJLE ￿ljvillls 1,953 99 99 92 TotAI 29J54 37h99 67.05.1 2.557 EXPENDITURE OI Charltable ictli.51i 23,871 23.871 14.072 44.8(10 15.438 Publicatioi 14.072 Other 19,17.1 7,066 26.2.19 ?6. 150 Total 33.245 30.9J7 64,182 ,%0.4UIJ NET INCOMEIIEXPENDITUREI (3,8911 0,762 2J71 (5.843J RF.CONCILIATION OF FUN'DS Tothl luiid% bivu&lil forward 27.445 33.961 61.406 65.249 TOTAL FUfiDS CARRIED FORW'ARD 2.1.554 40,723 14.277 01.41)0 ThL n¢)Iis fL)nn Part vfili¥sL fin*in¢1411 SlalLments PJ&TL 5 AFRIC.IN BIRD CLUB RAI.ANCF SHF.E'r 31 DEcE￿IBER 2023 2023 Total funds ?0?2 UnrL%lriLl¢d RL￿trI£1L'd CURRENT A55ETS DcbioTS Ca%h ai baiik 5.410 4J.510 5.416 14.239 7.453 40.723 48,932 411,72.1 119.655 ,f5,647 CREDITORS Am(Mini% falling dLlC wiihin onc yC4LT 10 {l&llJ.l) (14.971) NET CUHKF.NT ASSF.TS 32.099 40.72J 72.822 70.070 TOTAL AssgTS LESSCURRENT I,IABII.ITIES -12,099 40.723 72.822 7n.676 CREDITORS Anirtiiiis falliiig dil¢ aft¢r mor¢ than onc ycar 18J451 18,5451 [9 22IPi NET ASSETS 23.554 40.723 64,277 1.4nO 12 Un1¢51riii¢d funds RcgiriLled furt(ls 23.$54 40.72.1 27.445 33.961 TOTAL Fuf4DS 64.277 61,406 Thc charilublc i¥ cnliilcd iv cxcmplivn frvin audit und¢r S¢¢ii(Jn 477 of ihc CoinpuniL5 Acl 2006 fur Ihc ycar L'ndcd 31 DLxÉlii￿'r 2023. TIIL. menibiys hci¥'C IIL)I rc4uirLd ihl wmP￿lY 10 obidin dii Judii of lis fiiiwicial siaicJnLryiis for Ihc yeur Lndcd 31 Dc¢￿1}her 2023 iii accordancc w'iih Scctioll 476 of lh¢ Conipaiii¢% Aci 2(H)6. M)e Inislee% acknoivledg¢ ilieir re.%pon%ibiliiies for la enStirin&i Ihai Ihe Lhariiable Cobiipany keeps ￿l￿u￿(l￿g rccuid5 lh￿1 (￿mI)lY M'ith S¢¢iivns 386 and 387 vl. lhc Ctsnipjnies Ail ?Ollfi ￿Trnd prepaTing fiiiancial *laltmcnis whLLh give a inie &tid fair vicw of the sluic of affuiT% ofihc ¢hariiubl¢ company ai lh¥ iiid vf id¢li fili1u￿1yl y¢ar dnd of ils èurplus ur dL.fxLlI Ivr L'uLlI finaiicial y¢Ar iii acLvrddllLL iviih iliL' rcqiiirciiienls af Scction% 394 aiid 395 aiid ii'hich oihcrwi%e ci)inply iviih ihc r¢qiiirciiicii¢s of Ihc collip￿li¢S Aci 2006 rclaliiig lu fibiancial Slaliincnis. s(Tr far as tipplivtiblL 10 IhL' LlidriLdble ioini)aiiy. {bl Th4 nvl¢% fomi of Ih&SL fiNncial 8luilmL￿l.4 AFRICIIN BIRD CLUts FJAlJilYI CF. SHb.Tr.'T. ¢onlioMd JI DEcK￿l￿ER 1•2J These fsthiii¢ial sisenK*15 ha￿ bttn prwred in x¢wdaK¢ wilh ihc proYis•ons w11c￿le io th#ntts flin￿ pan vrih￿t fiJL)JKiJl Pa￿￿ 7 AFRICIIN BIRD CLUB NO'I'b.S TO TH F FINI ANCIAI. Sl'*lTF.Il.IF.NTS OR I'HE YEAR EIIDED 31 DECLMBER 2023 ACCOUsYTIliG POLICIES B#$ls of preparing ihe fJllaArial stalemtn15 Thc filig4 ncial %121 ICIIIClll* of Ilie cliariiahlc conipany. Ivliich is A piiblit htncfil Cnliiy under FRS 102. haiL heeii prLll)drL,d iii JLiordJiiLL' M'iih IhL, ChJriiiL'.$ SORP IFRS 102) '￿¢￿0￿1)1111¥ illKI R¥y)NITi¥ b) CliJrilii%. SiiLliin¥iii of Rec(Miinieiided PrKiice applicahle li) cliRTilie% prepLllln&T iheii accniiiits iii Jcci)rdante iviili Ilie F-lncillcltil Rciw111ng Sidiidard tippli¢dbl¢ in th¢ UK aNI R¢publiL uf lrnliind IFRS 1021 Icfflxliii l Januilry 20191.. Firii111cial R¢portiii& Si)ndaTd I n2 'fh¢ FINaiici4i1 R¢portiiig Siandhrd hpplicable iii the UK aiid Repiiblic of Ircland, llrtd lh¢ Cuinpnni¢5 Acl 2Q06. The finuncial slullincnis have bcen preparcd under Ihc l)isiorical Cl￿1 All incom¢ is rccognis¢d in lh¢ Si&i¢m¢ni of Finuth¢iul A¢iiviiir5 oncc ihc chariiy has cnllilcmcnl 10 the fund.s. 11 is prubablL' Ih¢il IIIE iiicuiiii ivill bi fLxLiv¥d aiid thr ani4)iiiil cJii bL mLJsurLYi rcliiibly. Expenditure Liabililies are rcco¥Thi.sed as expcndiiurc as soon Js Ihcrc is u l¢gal or ¢onsiru¢iii'¢ obligaiion commiiiing th¢ Llixriiy 10 Ilial i'xpctjdiiure, li is probdblc 11181 # IrdiisfL'r of eLoJiomiL bLI)Lfits will bL' requirL'd in SL*iIILmcni and the amoujii of th¢ (thligDiion can b¢ n)¢a4ur¢d r¢liably. Exp￿id11￿r¢ i% a¢cTruiit¢d for on an basi% aiid h bL*lI classifiLd uiidei hL'Jdinbrs Ihdl dg&pTebTalL JII L(IsI rLldlLd lo thc cJlegory. Wliirc costs LJniiol bc dircLIIy atirikniied 10 parti¢vlar headings Ihey have been alloclc led 10 aciivitie4 on a has1% consisleiil wilh the u$e of Cir4nlS offcrcd subjcct 10 condiiion?* ivhich hai'c not bccTh mci ai the ycar cnd daic arc noicd a5 a coininiimeni bui iiol arLrucd as exp¢ndilure. Tlngiblc fixed assets Diprccithlion 1% proi'idcd ai Ihc folloiYin8 annyal rat¢s in or(l¢r Iv wri1¢ uff ¢o¢h Jssct Q¥'¢T ils ¢Slimai¢d useful 25•/fj on co%1 T•xatioN Thc ¢harity is excmpi from ¢ory)orulioii tax its charildblc aciiviiics. Fuhd Accounting UiircsirlciL￿ fLinds iisLYl in aLLurddiiLL' willi ihL LliariiablL obj¥Xlii'¢¥ ai thi dis¢r¢iliOll tsfihL% trki$tL*'S. ResiriLicd (￿{741￿ edt) uIily bc USLd fvi partiLulJi rL'%tiiLlI'd i?uq)USCs wilhii) lh¢ ubjLLts of t1￿. Lharily. RL%lfl¢lJoii ari.Kc iiheii sp¢¢ificd by Ihc donor or ti'heii f4ind% arc iThi%cd foi paniculaT rcsiricled purposcs. Flirt1￿r expl3n)lioii of the naiiire and purpose of eacli flind is included iii ilie noles io the fiiiAncial slalemenis. PJg2 coniinuLd. ATr"RICAN BIRD CLUB NOTTr:S TU THE. FINAliCIAI. STIlTF.,IIF.IN-rs- iunlinu¢.d FOR THE YEAR LNDED31 DECLIMBER 202.1 DONATIONS LEGACIES 202.1 ?rf)?2 DonaiioTh Clift Jid SubscrJpi10115 37,979 6J59 18,663 49.494 1g.f9 6J.001 Q.215 OTHF.IiTRADING ACTIIYITIF.S 21123 ?0?? SponsoTsIIips MLrLliaiidi%¥ salcs 3.875 7¥ 3,953 ]NIIESTMEiYT INCOME 2023 2022 ilLfL￿{ fLreivcd 99 92 NET INCOIMEI(EXPEYDITUREI Nct In¢oiiir..Icxpcnditurcl 15 51111cd oficr chawin￿/(¢￿¢d¢1ltt¥l- 21J)• DLprLriulion 01vnL￿ 60 TRUSTEES, REMUh'ERATION AND BEYEFITS Th¢[¢ ￿rC no iTu¥recs' rcmunerthtion or other b¢ncfLlS for Ihe year ended 31 Dcccmb¢r 2023 nor for Ihr y¢ur dLxi 31 DcLL'1i)F￿'r 20!? Trust￿5, ¢xpen$t$ Ilirdfd. Ir. rLLruilinuil ai)d i0i*llSL.I fL*'S or £2.137 {?02): Miyltiig and BITdfair LXPLJtsL'S ofI905) IVL'rL' rL'iniburs¢d ith ? Inisic¢% diinn¥ ihc ycar Pzgc 9 continucd. ATr"RICAN BIRD CLUB NOTF.S TO THF. TrINANCIAI. ST..ITF.AIF.NTS- cvntinufd FOR THE I'L*lR EliDED 31 DLCLMBER 2023 COMPARATII'ES FOR TFIE STA7"E￿IE1yT OF F1￿,1.YcJAL IlCflVITIE5 Litsre*iri¢ied Rtsiri¢i¢d fitnJs Toial 1I14COME AND ENDO￿,￿￿ E%TS FROM l)c)naii()n.% and legacies ?9.3n 50.915 80.215 ()tlier Itadinb) aciii'iiies Inv¥￿tIment in¢vmc 2.25 92 2.25Q 92 Total Jl.642 50,915 82.557 F.XPF.YDITURE ufi Ch4rl¢#ble attivities CiranL Publicalions 3.58D 15.43 41.226 44.806 15.438 hcr 22,126 4.030 26.156 TofBI 41.144 45.256 80.400 I ET INCOMEIIEXPEYDITUREI 19.51)21 5.659 13.8431 RECOYCILIATION OF FUNDS Toial fuiid% lTrrDiigl)I form'ard 36.947 28.302 TOTAL FVIN'DS CARRIED FORIVARD 27.445 3J.9(Tr1 01,406 TANGIBLF. FIXED ASSETS Display 5taiid CC)ST Ai l Jaiiuary 2U?3 aiid 31 DL'LL'inb¢r 20?3 2.675 DEPRECI,ITION Ai l J 7,757 J7.699 30.937) 6,762 TOTAL FUNDS 07,OS3 04.1821 2J71 Compxritives for movement In funds Net Inuveniliii Ai 31. 12.'22 Unre$iricted funds GLll¥Yal fuiid 36,Y47 19.502) 27.445 Restricted fund5 Birds of Africa App CuiisLfviiliuii FUJ 970 7.189 12.5(K)I 995 32.966 25.777 2.500 2%.302 5.659 .13.961 TOTAL Trir,%ris h5.24 13.8411 61.4(16 12 Contin￿￿... ATrRICiif4 BIRD CLUB NOTb.S TO'I'HF. F INAliCIAI. S"I',ITFJillF.NI S- tontimued FOR I'EAR E￿D￿D JI DECEIMBER 2023 12. MOVENIEIYT IP4 FUNDS- ¢ontinu¢d Cvriipariilr¥'e nLII l)libVLryI)Imt In (ut)d.%. InLludLxl in IIiL above fL)IIow%'. Incuniinb rL50uriL' Resuvrrc xpLiidLMI MuvLJncnt UnrLStrl¢itd funds Cicnerul fund 31.642 141.1441 19.5021 Restwltted funds 14ITds ofAfriLd App Conservaiion Fiiiid Mouiii MULL) I loodcd Viiliiires Benin CameNit)n Humbills .Ihno Rwaiida HelinlxL￿ V&n8a Priii¢ip¢ Tlirusl) PAOC 5.000 28.415 14.0301 121.2261 12.500 13.0001 13,0001 13.(MK)I 11.5001 {5.(￿01 12.0001 Y70 7.189 12.500) 3.noo 3.0￿) 3.fj￿ 1.500 5.000 2,￿)0 50.915 145.256 5.659 TOTAL FUNDS 82,557 186.4001 3.R431 A ¢UTfL'J)l yLar 12 iiiunilis pnor yLdr 12 tnoiiih¥ LOtiibit)Ld posiii(Hi is as fvllows.. movenieni in fund% At 111122 31, 12i23 URre5tritted funds Genernl fund 36.947 113.3931 23.554 R¢$trleied funds Bird% of Arn(￿ App Cviisirvdi14)ii Fund Mtsiini Mo¢0 25 ?5.777 2.500 125} 14.946 12.5001 40.723 12.421 40.723 T()TAL FUNDS C?5.249 64.277 ¥¥ 1.1 AFRICAN BIRD CLUB NOTF.S TO 'fHF. FlIYklNCIAI. STA TF.￿lFNTS. continufd FOR THE I'EAR F.P*DED 31 DECE,MB£R 2023 12. MOVEMENT FUNDS- continutd A cufft'nl ycdr 12 Iiiunih% and IFrior yL*r 12 niunih4 Lmjnibincd nLY I￿￿ve171CnI in funds, InLILid¢d in ihL Jbovc dre as folluii's.. liictsnjing rcsourccs RLsourLL'S exp￿id¢￿ MoviYi)Lril Unrt$tricted fuuds Gciiiral fiind {74.3891 113.393) Res(riclcd fllnds Birds ofAfnt3 App ConsL'rvai1011 Fund 7.100 52.679 17.1251 137.7331 12.5(Kll 13.0001 16.OQOI 13,0001 11.5001 (5,noni (2.0001 i.Th)01 12,0001 13.000 12.335 125) 14.946 I2.5￿1) Houdeil Vuliurcs Bcnin Can)eroon I lornbills Fthno RwundJ Hcljiictcd Vaii¥a PTillfiPC Thrnsh PAOC Dusky Teinka AfnLdii P¢Liguiiis 3.000 6,tx)o 3,000 1.-5o0 5.000 2,0(M> i.o(M) 2,000 3.000 2.335 Souili¢rn Ground Hombill 88,614 176.193 2,421 TOTAL FUNDS 149.610 1150.51121 1972) 13. RF.LATF.D PARTY DISCLOSURES There ￿,ere iio related party irnisa¢iions for Ilie year ¢iid¢d 31 Deceiiiber 2023 14 AFRICAN BIRDCLUB DF.I'AII.F.D STA TF.Mi FdNI "T UF FJP4,INCIAI. ACTli'I'fib.5 FOR 1'11L I'£¢lR EPIDED 31 DECEMBER 2023 211_' INCO￿lE AND EyI)OM.￿[EYTs Don*tion$ and Itgacles DotidliniL% 37,979 6.359 18.66.1 49.494 Siib%inplivn 19.5Y,¥ 63,OLII her trAding *ctivi15es Sponsurshii)% Merchwidi.%e sales 3.875 78 3,953 2.25f) Investmeni I￿orn¢ lllieresi receivrd 99 92 Totaj Incornin% re50wr¢es 67.053 ¥2.557 EXPENDITURE Charitable actipliit5 PnniJrt¥ 45sociatcil ¢0sl% Postage 9.772 4JOO 23.871 10.236 5.20? J7.943 00.244 Other Depr￿lalI0n of lJn¥iblc fixed Jsscts 609 Support cost$ lanagtment irdfhjr aiid nic￿1118 ¢OSIS WLbsil¥ 4XPLfi%LS Adn)iiiislralion ¢X￿￿1.￿¢S App expenses 1,047 5,287 3.000 lJ,135 22,469 FinMn¢c Elaiik Lliurbil's 744 1.-¥4 C(bY¢rn4nct rus19 AILuunidnLy lind IL¥dl Ices Cii rri¢d forward 1.23.4 1,23S l. ?JS 1. )55 l-his page dne% noi forni part ofihL %iaiiiiory finaTICliil siaieilieiiis e 15 AFRICAN BIRD CLUB DF.'fAIJ.F.D SI'ATF.Mb.fs'1' UTr FINI IlNCl*ll. ACTII'ITIF.S OR THE I'EAR EliDLD.11 DECLMBER 2023 21173 Cvol'ernantt, cfr%t¥ Elruiigklii furw