REGISTERED COMPANY NUMBER.. CE027163 IEngland & Wales) REGISTERED CFL4RifY NUMBER.. 11505 Neotropical Birding and Conservation Report and Accounts 31 December 2024
Neotroplcal Birding and Con¥ervaiion Rgport and accounts for the year ended 31 DeceMr 2024 Cont•nts Page Tru¥t8e•' Annual R•port Independent Examlnerf• R?port Statement ol Flnan¢l41 Actlvltl• Batance sheet Not•8 to thg aoU 14 74 10
Neotropil Blrdlng and Consorvallon Trusteos Annual Report for the year erKled 31 December 2024 The rrernber5 oflh8 Counril of B¥thr¥J ar•J {1[r.NBC,I. arg an trUBtees of NBC, 8re Fleased to pre8enl th8ir reportwith stslern8nts ol NBC for the FW)d 1 JanLWy 224 10 31 DoC4mW 2024. Tha trte•S cl• Ibe dk¢rAJntiffj aThJ RwbrvJ ty ChariUe6: Stabmgntol Recc4TrnenoÈd Practice appl to charlts8 prepanr#J theirxcounts in acCordth ts Finandai RepoFtsng SiaThJard in the UK 8TrJ RePUtA ol Ireknd (FRS1> leffects¥e l January 20191. Referenco and administrative detsl Th• ¢h•rlty nam I n¥n8 of the tharrty '.. Ntrop &'rdiThJ aTrJ CO[ea Tre Clwity is regiJtsr•Y kn Erra INths with ts Clwrity (Charity 11969)51 CE027163 IEnglgTrJ &W8kn$1 c$rty 38 a Chwilth ICIO} in Er@laTrJ and Wal8¥. The govarning document ol ch8rity Is tsi)YtstibJkn oftrE CKI a¥ aFvro¥vJ by Cty C(MISsIjfi I ErWBnd arKI Wdes. The m¥4 dlrtis dabJ 10 Nowmber 21. Charity Consdtutlon CIO establk8h8d M 10 Nowtr2V21 aTrJ wled by th? Chwlty Commi55pyn with Ihe wmir 11W05. Itwa8 Ostablohed in ortsr wuiro wthrtakirva of ts NeotropKal Bird Club lan incorwratsd a5SWiatK)n formEd a bwt dJ arJ tggtster•J as a ch8rity on 16 ALt 1994 thth Ihg nurnber 1040130, NBC 8quirvJ that uThJerfthr¥J with Bifertfrrth 1 .12022 aTrJ 0)rd1Th) commenced Docl$ion4n•klng Th? thanty i¥ manapj ors a ¥111 basis tythe knMI Lti%ely a5 NBC'8 Cwncl. Trusts ère ekcbj to the nextAGM. NBC'S may tru$t885 until ihe WAGM. annum. of xtNity genersly are di5¥*j at meeting yJote# Irom ChaSr. Secretw aNJ Treasurer. as 1188 irwJNwJual Wrth arBas of re$pgnsiknlty. Inrvidual Iiustees day-ttrday decBwiry authuritywdhin tr1r dthated ar98 of resF4Msbilty withth Fouths and Ctwtraints SFwtsJ 81 rrKets'r¥Js 0ftreS. Risk managwngnt NBC'S cou IJ sabsfHJ that it ha¥ sowlto mw risks f by ts c4wty and
Neotropieal Birdlng and Con$er¥atlon Trustees Annual Report for the year ended 31 December 2024 elo 2 Wall Street CLACTON ON SEA C016 8EV Emall Mr M. O. Dawson Chaii lapFKynbJ 1.4.2022 & on 3.5.2trf81 Mr IL J. Jeffers Treasuref14)PK4nted 10.11.2021 & [lthy on 3.5.21IZJI Mr C. S. Bakhin Secretary18PFthrtsl lo.11.21 & on 3.5.) Mrc. P. Colin I?nted 10.11.W21, 3.5.2tr23 & [8sb3td on 31.& 20241 Mr J M. Clark lamintsd I0.11.221. rB4d on 3.5.2m & rBswd w 8.4.20241 FLP. CL7y18ppointed 1.4.222 & 3.5.20rJi Mr C. R tknninglgppointsd 1.4.2022 a I8(¢ on 3.52023} Ms R. GrKdan14wnbJ 1.4.2cr22 & IleC on 3.&20231 Dr L.N Kali laFPJilted 1.4.2tr22 & Nt 3.5.20rJi Mr M. V. Sarthz MMc818 lawnt8d 1.4.2022 & rtrelBtsd (ffl 3.5.2WJI Mr J.M. ThiTUe ltywnd 1.4.2022 & on 3.5211231 Mr C.J.G. WILins lapOntsJ 1.4.2022 & on 3.5.23) Mr R.S. Willams laF$Thted 1.4.5122 8 rtreded on 3.5.2tr231 obits and ¥cYvhles of the ClrIty T Purpo of the Charity as ¥et¢xrt In 115 govorniny documenL 11 To thnte educ4ts)n ofthe NEotrrpKd t4rds.' and In furt obfvcts NBC: al hster8 an Intsre5t in bi¥ ofthe NeotrCPKS anMWtlmIthwatdts Ihrcwhtyrt Ihe wothj,. I r118¢S tho enthu5kgYJ ofbwttwaths li ts ra3 to to tho conserva11 of birts., Neotropical birds.. wj el m&ke8 ¥ffl811 grwts to orthyb31 or¥J Txqecb in the NwJtroFk. The maln a¢fjvlties undertaken In rgkndon to those pyrpoya durlng thg year. In the'AthMErnenls Perf(Mrn8n(' bg1tr*, ¢Jesc¥th in cakTrJaf year 2024, w8 athancgd
Neotropl¢al Blrdlng and Conser¥ation Truslees Annual Report for tho year ended 31 Decomber 2024 Th? maln acttv1tl unthrtaken durfng thg yo8rto furthw tr charws purp(e for th• publlc b¢neffL In our aTrJ FIant¥j N8tr$ C1 is mirthl ol ils respoThstsilrfies urr ts Clwity Cc[nI'5 g&jc8 on PLtht4rnnt In lire wrfh th: BC offgr¥ redu¢xd rate dl3hal sulxtykns natKJnai% cannot afford full substhptlon rnte and operates a spNtsd memtr¥hp 81(ywry StwJfviluaL% to TeE NBCS publKatsons ts rK cost te.. 8rJ .NBQ3 conservation z44rds prMTh wuioc15 nbn by nation who myht not otherwise ha reaty accfjss to fvr1ThJ. mar1t¥j The maln achievernents and perforrnanc• of th• charlty durfny the year. Duthg year, NBC ft¥wwd thE 41¢#05 Irrfrrrfjd in 2109 aryl Ordi[a by thg ond c8 158ue of Cotsnga issues of NeotrrWBW W bew pr¢•Juc•J. The option ofmomtfjrs recBMro th8ii PUtIKabon5 in dbartsl format (first intrc#Jucd in 20181 was conts.nugj and by end of r, 75 hwj C¢8n thKs Opti with aN)thpr 84 mornt dvJiial arxl w4iL Howell on nay fidd gUKks for Centr81 America, xojunt of Rcè Jan5en's e"on to Northem Pelu AS part of at the Cufting Ee wi85. an e(niormarats)n wi Contr Chiapas. aTrJ a guM1e to Seeing Red-5pectacled Parrots in BrnJ"l. Da¥•J w)h an wi¢xmir¥J consrth?n SUC¢855 of ydkmt.ewed Palrot Trls was l¢d wNh Ne 8irthg 35. puL4BhBd in JUty24 allv•rirKJ nrnbers to collect thetr copEs from Glc4)al &rthairAitbs covered Cuts¥. vwJranLy in FaIa IsLaThJs. sthlvj Andean Laniisoma Is346 of Cofriy Ixjnyrwl o rry olauerTh. t4sed contentwkn nkne papers. efvjht in En9lBh s ofv in Portswe. o)NAng re5earcb Btha, Frenth Guk4n8, P8nJ, CdL¥nii8, Br8zil and $outhern dwnonslratirwJ Ihe wid8 fEac 8PP8al (rfour Newsktters emalkd tONle[S forwlK¥n we 14•bpemal •Xresse5 twica durTirwJ ts >Ew. T intentm Is tode¥ekg th888 furthw to fill gaps tetween the wknltsthyswfth c¥Mtsnt ola mT8 rv nurg irdIng NBC Ktivltss ar¥J evwts.
Neotropl¢al Blrdlng and Conservatlon Trustees Annual Report for thg ygar endod 31 December 2024 Con¥er4ation Awants 2024 wag 8mther hwJhiv S?1 ye8rwith a tolgl of rmne awards l[j m leh3ht in 20rJi. ThE 9rants approved totalknl s2$,7 durirwj Its year IY24,Cth in 2). rnea thBt OV8r1 kist 25 y8ars rnaity Projects approved in 2tr24 were as folluws: $3,OMfor a prqect in relation to grasslarKI inArpiOr¥.' $3,CW fora pr4e¢i in r&lat'on lo 8Trtaced Cura5str In 1., $1,2CQ for a prw in rel8kn to Penman PhntoJttw in Peru: $5,000 fw a proje in r¢Lqb'on to BW.fronled plr9u8n5 in Brtot ¥J,WO lor 8 pr¢i8Ct in relab.on to Magellanic Plfftr lntso.. $3,c¥Jo for 8 projectin r81ab.on to GrEatrbilkd sefjnr in 80[a. $3,cixI fora prrw in retr MarshAntsrn In Brdzitr. S3,( for a pmiect in r¢L41 to R8d-lorEd Arnaxffj in & Att•ndan¢o at Global Blrdtalr NBC attended Gk)bal Bithirat Oakham. UK in Jthy 2024. provKW aTh cpportunty trj meet rn8mber5 of the gerer31 pub[ our rmn members in erthr to ejpèin ts nJ threatened N8tstropK81 b6T th9 work NBC has acwrnplksld in thk% field. Wo W ourAGKI on th& Friday èNtniThJ arKI after Ihè frymal sIr¢s? enjoyed a ialk frcrfn CLtsla Riwi Ser&wAnas abrtPlOneerinU Wagic birding ps both tho PacafK CarthiE8n. E8¥ex Blnvotching Society Confergnce Byway of an eyp8rirrenL NBC to(A( a 511 al e¥enl in SprirvJ 2024. For 8 lally rnod8st OU3Y of£s0 8everal nvw members w8rp recrui and fvrllwtr we rai44d thrcwh sa5 of bcth8 and nrC81e. Avian Odysxy at th• Na1•1 Hlstory Mu88um INHMI NBC one offwr reghywl btrd dubs ah)TrJ with the RSPB. Birthrf• Internakn aNI th8 BTO who atteTxl8d tNs day olccffjs8r¥ation t85 in sept1¢r. ciyrKbJ8 th a mw exhtith.on at NH We were tsrtunate to of owknjrthr rnets, Prof. Jo8 T¢JlMa¥ of Imrmzt Cc4* LoTrJon, • la entillad %outh Amerts. CryAirthL" hknbernhlp ol NBC lknb8rship of NBC at $64 by
Ngotropical Blrdlng and Coftservation Trustses Annual Report for the year ended 31 December 2024 Flnancial revlew Th? charlty's financial posltlon at the end of the year endgd 31 December 2024 The fille41 pusTr dlhe Larity #t31 Der2 arnj forts p1th)rFf. a5 ryvJre f 2023 Net Incorno 13,n1 UnT8slrfcknJ Fund5 lorw ger81 purposes of the ¢ Rg$irithJ frj 58.922 44.1ffJ 34.014 Total Funth Ir8Strfcled and unregtricw) 1c6.667 92,936 Flnanclal revlew of the posltlon at the reporting date. 31 December 2024. The tharity hos OTe¥p¥1rt th# >wof£13.n1. Ofth. £10,1))J i% a Policie8 t)n reserve¥. NBCS CO1 has lopJ 8 (Ima7Vj NBCS we¥trIC fuTrJ¥ •ta IMI WIU1enIto at e yEarf$ normJ unrestsicled ewKlilure. NBtrs Cwrril this provwJ8s appropri and Suffic1 Iwds io conts.nue the current acbwtss oltr charity in t event sb3nrfthit drop lundiThJ or Irrfyga50 thanged ac¢ordiryty sh t ¢Kthr. Orant maklng poli Grants made to fund athj WDpcti in NeotrcpKs aTrJ are made bjth to Ixalty based tij00n$ ltypK&Yy rKsTrgo¥pnIaI org8ntsthns1 and to indiMduaL8 urthrt8kI rekant r95eafch on thwlened or habitats. PwEfwence to proq¢ts urthtlkn by Neotropcal ar•J wherE NBC'8 )ntributs"on pays frjr a svJnffiL7nt percentag9 cl wth. In rebjm forw1 NBC requests reupnts to FKOVi(k a Fwfor pubfficatfjun in CLty8 otropK41&rthry detailiry the ofth? PKrlKL Ststsment of Trustees. Responslbilitles Charityes kt 2011 arKI Ihe char8$ (Accounts and Rw)rtsl Reaulaticffj 2[)8. Nthith$i[wj ¢11¢6t ulrent in the extant wula10r. the ChartsEs IAcawnts ar¥J RepNtsI Regulatt•ns 20[. to epare the finan¢1 statn in accordarte 1h the SORP 2CK)5, of the tactthatth8 SORP 35 has been wilhdrav#. the Truste98 detennwthj to k1pret thts resp)rbility as requiting them to follow rJJrrent test praets.ce and Prepa the acetyjnts ar1ng to the FRS 102 SORP Islaterrtof ReconYnoThJed Prnctsc8 ILY Accounbng s1 Rewb"rvJ by Charibs) 2019. aFpkth to al b8ginr4ry M or aftgr 1st January X119. (The SORPI.
Neolropll Blrdlng and Cowva Trustees Annual Report for the year endod ar¥J IrttrSta cl&Ys ¢Xll% dBrty wJ ofthe %¥¢4 ordelL 01th8 (w6tylcf thB ygar. the lTrJeF•JJvrt Examlwin tTrs, Irrid toexthHy ts rewt •TrJ an8urkn9 Mr M O IClk4Q Mr R J Jeffers ITiwwa) 7 JLM 2025
Neotropkal Blrdlng and Con8grvatlon Report of th• Indgpgndent Examlner to the Tru¥lpes of th? charfty on the accounts for thp year ended 31 DOc9mr 2024 I r8PQrtto thg Tlee$ on rnyexarn1fi8ltr ofthe finan¢xl stsknrnnts olthe chaity on pages191 to1171 for th8 ygar ended 31 Drner 2024 heve teen PTepared in accordanL With the Charities Act 2011 Act) aThJ with Ih8 Financrdl Reporting Standard 102, leffectivg Isl January 201618$ MThJI by FRS 102 SORP (StateEnt of ReconYrnded PradKe forknunting and ReFthiry Charitsl 2019. applicsble to all 8Gtx)unts"ng period$ bffjinnin9 Ofi or after 1st January 20191, SORPI. pth)ksW by Ihe Charrty CommtsspJn for EwLqrKts and Wa ICCEWI. and underthe hlic¥1 c05t wnvention and ts aoxJurbtir¥ pcAwie¥ 8et otst on prye 11 to 13.. ftegp8cti respon¥ibiltU•s olthe TntO9¥ and thè hbd•pendont Ex•miTrgr and th• ba?1• oftho report Asilexrited on page 6. y. th8 ¢hariVs TTh. ats rBwsble forthe prwraiTrJn ofth¥ financial ststsftnts in aC0)rdan with ts Charities Ad 2011 and al other law and United JQ"rwdom Generaliv Accepted Aeeount'ng Prydeti. appl(cable to smallerenknts4 and lortwvJ soti¥W thatlhe )knaThl ststement8gNe a truB and tsir vw. The Trustees ¢on¥tsJer that the requirenRnt of Se#)n 144(11 of thè Ch8riiEsAct 2011 Ilhe does not opply. and that there is no requir8nE in the Govemiry for lthe wUcting ol an aLhliL As rx)rwuenL>. the Trustees have ekcted that Ihe finarKiHI stat8menb subieLt to iTrJwndent exarninabon. HavirYJ lIsd myseirthat finanlial Slaleft are not ul to te audited und8rary lagal pmw+Jn, or othEfwi58. and are elwible for indgpen(knt examinaoon. it my wt*Jnsts"lrty lo:.
l ¥x8rnine the finaneial gtstefflents oftho tharity ur> SeLon 145 01th8 Art
b} folbw tl 8PF4tsbkn PrOdre5 in th• th"rEction5 gi%En by ts Charity CorThnBsim urJer soction 14515llbl of th?A Basi• oflnthp•ndgnt Examlngts Sl•tsrnent•nd gcop• ofwtyk undertoken I report in reaJd ofmy exThat)n Df the thariVs finanaal $laiwwts CaTTd out under s145 ofthe ACL In c8rryiThJ out my exaMina>n. I have fdh)d all applKab DireLtons gi¥eTr by the Charty Ccfflmissron under seetion 1451Sllbl ol the Ad sethng out the dutss of an indeperKlenl exarnr in reLqbon to the conducing of an independent 8xarnin8kn. Indendent examination indudgs a rgvw tsfthe actsunting records kepl by the tharty ant1 ofthe aLrountiThJ 8yStems empw by ts dwirty and a ojrnparison of the fin¥ntial stat8rnents pr&8ented th those rectyds. It 8150 WllSKIerain of any unusud Itoms or ats¢KJsure5 In the 8lktemen15, aTrJ 8geking e4)lanath"onsfrorn you. as TnL8tees, concwin9 such matter5. Th8 pUoSe ol the examination is to establish a8 far as possbi kn thatth8te have b89n rm) brgaches of gI$tion and that. on test ba$iJ tsfevhnce vantt0 ts rnnts aTra m•Je, ffinoniyal slalomnts o)mpty wilh the SORP. The pfotdure¥ undertaken do not prov¥Je 81 the evthrKe lhalul wureil in an audiL and infomiation Suppl by the Twst88s in Ihe c¥wrse of the eX1tion * rKt sutip(tsd to audit tg515 or 8nquirie$ and ¢Jws not verg11 the Matte that an auditor¥wukl (xJn5Kkr in arriwr9 at an wn¥)n. T planning and D)TrJuct of an audit gQ88 beyond Ihe bmited assurwKe thatan 11thKley2Malb)n w WOVKI?. Consequanty, I do not 9xpre58 an audiics>inb)n on the vEwgNen by fv finanaal statennts, and in patticuLqr, I vxprBs5 no opin)n ?5 to ether the fina181 Slaiwts gi¥e a true and laif of Ihe affairs of the chatTiy. and my report 1$ Iwnitsd to thg rnoltgr¥ ¥gt (¥rt in ts ¥tslerrenlt4tr*.
Neotroplcal Blrdlng and Con8er¥atlon I planned and rfQrnd my exarnination so as to sati mysewthatthp obFctives ofthe iThJppendeftt examination r8 athievEd and b8for8 rJaIl51 th8 rBp(¥t l Obla wntten assurrn fmm the Tnjslees of 1 material rnaiigr¥. Indopendent Exarninee Sl#t•mvn( hportand Oplnknn SubJ'8ct to th8 limrfat¥)ns Up the sccye ofmy wrykas aiwJ¥e. I ha¥e my Examination.. and c¥n onfm thaL._ This Is a roport Sn resFerA ol an eIrnalI)n out under 145 of Ad and in ac£ordan(X Trrith DSreclws gNen by the Chwity ConmB8ion undw 58dw)n 145(5llbl ofthe AclwhTrth Y t• app1Kab,. and that no material m8tters have rA)rrn ID my attentiM (n con)jn Yhith th? eXnl81¥ gmng rr¢ cau58 to believe th¥1 in any moterial respect- accounting rveords not kept in IBSP8Ct of the rtharity #s rFquir•J by with secti 130 of Char¢ts Ac 2011.. lh8 financ statennts do nol Ihw rec¥.. or Ihe finan¢HI statanwnts do not ccmpEywith the aPrab conmin9 the form Bnd nInt ol aco)unts 8et out in the Chari5 IA£counts and Rep¥Jtsl RegUL9lb) 2008 olh¢T than any roquirement that tr acc>)unts gNti a'tr and farf viw, is a nr 9$ part of an wvJepeTrJent ex8minab"on.' have nol bagn prepa& in accordanrs methods arnl prir set out in FRS 102 SORP Iststernenl of RecobMRnd8d PraclKt forkuJunb"roJ and ReWrj by Ch1) 2019, applicable to an accounbng pw¥)ds te9inniThJ on or afr 1stJaTrry 2019}. (The SORP). I have rK> ¢onr*ms arKI hwg ar¥oss no othermallerJ ii rx)nrvJpJn with ts examthiation to whth •ttentiDn 8houkl bE drawn in rep¢yt in orderto enabkn 8 prcwuTrJetYtaMlry ofth? finanoal slalements to rnached. Sbyn•d:. Maw1 Jom Phil Asso(xti¢)n of Chartefyd Certified PK£ounlants. Chatsrpd Irtstitijte of Tax8lhJn 92 Worton Way Isleworth MKldlesex TWT 4AU This reportYAS swJned ort 7June 2025
Neotropical Blrdlng and ConseThatk+n - Statement of Flnanclal Actlvltles for the year ended 31 December 2024 Statement of Finan¢lal Activities for theyearended31 December 2024 301P CurTErty•r Urygntyoar Toial FdI Prlor Ywr Totsl Fund6 FU 2023 A1 30.195 34.325 Expendlture on.. Chsritabk actswb 19.823 rJ.415 761 43.238 7.551 42,741 11.412 T)tsl tptY •613 24.176 SO,789 54.153 Income forthu y#r 10.149 13,731 16491 10,149 13,731 16491 mtrrtm•rt In fund* 1582 10.149 13,731 16491 ReColI1at70n of fundk". Totsl IwKl8 earrfod forward 10.149 13.731 1649
Neotropical Blrdlng and Conservthn - Balan Sheet as at 31 Decernr 2024 Fund Fund Tot1 2024 2123 Ca¥h at b8nk8rhl tthrwj 75.&82 44.1e3 119.495 108,423 one ya•r 6 C1 112.8281 {118281 115,4871 Il•t¢urr•rta•••ts 62.504 Y2.936 106,667 Th•tots1 n•t••••ts ofth•charfty•Y•fuhd•d tyth• fvnds oftho charfty. as 34.014 93.585 SWIp forth• Jwr 3,$82 10.149 13,n1 18491 Tolal ehrKyfw 44,163 106,667 92.930 ¢Jocum•nts. requir•J by paragraph 4.80 oflhe SORP. brwjhiforward and fu[ tund3 abo be agTe•J to the S(A. Thg TruBtees atM¢M48d Ihwr rBBponsthilbeB for C¥4Y9 41h thè r¢quiMwts of tharity vilh r•¥w¢ to accounting r•ttrts and thè prpparalion of at>J>unt& Examinw ra pa 8. Thè TruBtee8 are 8a18W Ih8( although th8 drity is Trjt derts cnp¥n1$. rf rngistgrgd, il be 9ibl8 to pr•parn actnts ITh a(wdanc• *ilh Ihg in Part 15 Act 20tk8. 8pplirabk• to o)mpaxiès sUtFdto Ihg smdl panIS6 regimg. Ilrm D D•wwn (Ch TNsts 10
Neotroplcal Blrdlng and Consorvatlon Notes to the Accounts for the year ended 31 Decembgr 2024 1 Accountlng polld Pollcles relating £0 th•productlon of th• accoun B3818 ol wgPOrntkffl ond ac¢ourtlng n10n Th? 8ccounts have teen prepare(l on Ihe xcnH15 ba5i%, urthrthe hi810rn 0)5t wnwntion, and in wan¢eWllh the Fuiandal Repo"ng Standard 12. (effe#1 1st 2D161 and FRS 102 SORP (Stat8nt of RecommerKled Prts forAccounh"rG and ReForting by Chanbesl 2019. lo al actountirKJ peri teginning on or after 1st January 20191, (The SORPI. put)tsIRd bythE Chanty for ErvJlarwJ & Wa$ ICCEWI. a1 in eordance wth 8U apjllcthe law in the juri5dKbM crf wistrabm. • lhatts charity has prepared ihe finants81 statements irb accordance %th the FRS 12 SORP {Statnt of Re0ThSj PraCh" forkKwntirvJ and Reprn9 by Ch8rtssI 2019, Awlicable io all ¥countiNJ peno¢ts teginnNvJ on er alter 1stJaTrw 20191. (Thv SOFIPI. ITr preferere to Pre8 SORP, SORP 2005. whth ha5 been Withdr, notsvitttst4ThJiro the facl thalthe ethnt statutory r8Julatiors, the Charitses IAccoyn15 8Tr# RFportsl Reguktr.0 28 rEt8r•yplW to the S¢)RP 2. This has been dor to axord vAlh currenl test aCkn. Rlsks •nd fulwe th8rty Is R bertfftenlty. The twste¢$ consider the charity to be a going conrn. Pollcigs rel8dng to categort•s of IrKom• and Income rn¢0gnltlon. Naturg of Gros$ irKom& tspmsents ts val. ret OfVal tax dL$lr. ctwN)J5 prnpjed to Gt¢merS vrk Carried out in rgspect of s0ceS proytha to IXL8torrv5. Cat•wtes of Income transactW81grftsl. In¥ent aTrJ otker xthe. entittementls Subject io luffiuirq perfDrnnce rBkled condibori%. The clwity 1& 8pproNimatsty e41 in value io the ggods or serwtes supplEd by th8 chanty purchaser. Incomefrom a ThJnxchange trara¢On eharfty wivos vak f¥rth the dwor laut tyug1 value in exchary. 8nd indL#1es donatKJns c4 mLwy. 9wJ5 semces fteelygNen twlthoulgm equal value In •xcar¥Jg. 11
Neotropical Birding and Conservation Notes to Ihe Accounts forthe year endgd 31 D•e•mbor 2024 In¢ome fecognltlon IrQMe. wh61h&rtrom exchanp or norwtharwJe tran5%ti0rts. k% recc•3nlsJ In Ihe $ter[nt of finanrial xti ISOFAI on a receNth ¥asis, wheTh 8 tsartsbuj orother in an irwa5e in Ihe charity's assets lx redu¢boTh in its Ik118$ tY when Ihe clwity h95 legalentikn th• incoft is wrt•t4e arKI can be Thasurnd reliably. Inccffie su¥ect to le[9 and must be rf tefty• tr charty ts enlided to ts resouw * Mt recognknJ unts"l fv C¥)TrJwS hav8 On nL l inccffle 18 forgross. tth d8duebrvJ any r8ld fee5 or costs. Whwe temis cg)ndthons relau.ro to Irw not be8n m81 or urtertainty eyist5 a5 lo wrthe eharty con meet any tems or coTrSthon5 oth•wse thin its control. is not rECfJJnL t1 i¥ [rrEd as a liability until it Any grant that i¥ sub110 Ferformgnc•4elai lIjn5 re¢¥Y8d in •JvarKe of d¢Sn9 the gooY$ 8nd Ye required by thatcoTrJibon, or 15 s"eCt to umet whL the ¢ntrot (A recIpnI charfty, 15 accn for as a liabilty and sh)wn on th8 balance Sheei as ¢Werred irK(¥ne. Cferred irKcfjne k8 rea¥gJ to In(¥)rng In th8 reporting in whth fOrManL9bj or otw coThJthn¥ that linr( reccgnilbJn are en 9)m? from a grarrt or dorAtbx has It beeTh due to corth"orK4 wlyirfj lo fv grft nottelng whtlPy wthin Ihe centrol of the reupient tharity, it k% (tBckMd as a cwtirvwiast rf recept ol Ihe grantor donatiw i% probablg g those coThditKns ai• r Where tkne reLql8d c0nttlti0r are tmwd cf impts ty a frJntsr. Iln the Inr#Th is to tt bme conce,ad, aFpltsbk. B accounted fcrf a¥ g IkaNity aTrJ 5hLwrfn th¢ bdance she¢t as delerred income. gTrNS are re11& in of eywlth Dn by them. txjt the ¥0 spefiC relatsd ¢oTrJit%J)s, then the 1$ n0t¢Jeferr. Any cndM that811(rws forfv rgctr4fjry by th8doTrxrfony ofa 9rsntdces rnt prBvent recrynlts ol Ino)m? wntsmed. tyjt a IrtY io any is [Mad heTh repaynw)t te85 Prrt•e. Memb8rship The and any asstyJ GIftAJJ orottw relwKlfrThn • rWntxisl by charity In I nalure of a grt Lq act(bY ts on bo$0 a dtino1#. Rew3nfdon ol Ilabllltl#s and exper#Jlt Alkn, arKI th8 rqlat&l ewdrtjre, wnil 8 gaI or WlruCti OlgatIon eyists as 8 re5utt ofa past 8%tnt, and when it more likely IhaTh not Ihat a traN8fer of econrThc bÈrfft¥ will be rffjLifBd ui $8tU8rrEnl and Wh arnouniolthe oblpaation bE m&88ur&l (K reltity estimated. 8bE9 ari8iry frun IJ1j eornithlwnts COtr 8¢$. indudiTrJ F¢rftyMa reLqie(19r8nts. Twhere the ImisYJ or th8 ofts fvturE exFrture to seth 0]ation ar8 uncert8in, gi rw to a prov6 the arzounts. whK rewJ atfv accountiThJ yeareTrJ. The prov15n is Inased tD rofiecl any Increases In1S)ilthS. aTrJ ra (¢Sed by the utili%abon of any prwsion within pericd, a1 rer$ed rf8ny provision is no required. These moVents are thargeil w tted to the resF¢thE fvndj aTra xtNthe5 to the pw$icn relate$. 12
Neotropical Blrdlng and Conservalion Notes to the Accounts for tho year endgd 31 Decgmber 2024 Voluntews In occorrlancg with the SORP. and in remgnth vahE m the CMtrttUlb trom volunteers. contributlm clw[un i¥ rKI Incrl8dwthffl tl the charity. trknever, trust the wgn6ficart CatAl m•Je xlibe$ ofthe tharity by uryld YUteer¥ and th15 Is descriL in Note 4. and proYlsEu Crèaitors Bre rep)rt8d rfa Ulity exBis kn resFrtt Cash at bank and In hand Fund A¢¢ounting Unrestrthd furth are 8val]thts w at oftt InL4knes ini furttwarK• Oft 9#Mal otknbyes ofthe carfty. 2 Llablllty to tsxation 3 Wlndlng up or dissolutlon of th• ¢harÉty Ir upw windlry up orthsgolubtin ofttE Itre assets. aller 581iJthtion ofal debts aTrY 1laknlit$, th8 asset5 represented by the 8ceJJrnulat fj be trarrj to sc•nè othBr c*oritsbb W or bryaS hawrq stsnilar ObCts to ts ehanty. 4 Thg ¢Mtrlbution ofvoluntee 5 Remun•ration and payments to Trustees and pernons connected wlth thom 6 Creditor¥." am¢)unts falling wlthin one year 2024 2023 Otherc¥editor¥ 5,959 15.487 12.B28 13
Neotroplcal Birding and Consorvatlon Notes to the Accounts for the year ended 31 December 2024 7 Guarantses made by the charity on behall of trustees No guawlee8 have been made on Oftt Injstees by the chgnty 8 Inrne and Expendilure account summary 2024 2023 Rewned eang$ * 1 Janry 2024 Surplu5 after taxlty lh8 >par 93.585 16491 13,731 gamlng¥ * 31 Dee•mber 2024 lcfj.7 9 Post balance gheet events There arB Th) p)st Bala ShBde%tnts tt 10 No related party transaction are no rdated party tranwlwM¥ 11 Partkulgrs of how parttcularfundg are representsd by •ets and liabllltl•s funth Currnntknets Current Lrdbffj 75,332 112,8281 H163 119,495 112.8281 $04 44.183 1.667 At 1 Janry 2Q24 T4 Fundtr 58,922 34.014 92.936 12 Ultlmato ¢ontrolllng party The 1$ UKlErt eonlffjl of mllfflt. 14
Neotroplcal Blrdlng and Conservatlon Acttvlty analys1$ of income and expendityre for ts yoBr gndod 31 Dgcgmbgr 2024 13 Analyyis of income by activity Tt SOFA r•f 2024 2023 A¢dvlty t)Mati$ A(h8rtl$lng SLtsscrfpVor &029 ¥325 13SO 21,6n 6r2 39,3S4 1350 21.673 672 426 33359 18,966 Sale ol mvtht)Jlse T¢tsl Donatlorffj arnl Logxlpl 30.195 34325 14 Anatys5s of ch•ritsbb expendIrn by actr A¢¥ty 2024 2024 2024 2023 Purchases Publieab"on P06tag• Grants to Institutlw Grants tt) tyWi¥Mdua 16.283 1540 16.283 5510 461S 1&8rKI 15,761 3,102 12.519 11.on 4,615 18.gyj Total CharitslAeactiYltleg 19.823 21415 41741 Funds Fd* 2024 2023 Bird faw, rafflè lThsuran(• Weksits expen Statiow & 8uTrJry werhg85 knln of cwseN8IK•ll awards Adrnuiistration of MthIP Fcreln exth8rYJe l)ss Bank charyES Slrfpe charges 1620 162D 181 1B1 71 499 499 932 960 4,800 761 7] 11,412 15
Neotroplcal Birding and Conservatlon Actlvity analysis of income and expendlture for tho yèar Ond 31 Dg¢ombgr 2024 Fund$ Funds TrAal Income 30,195 119.8231 {I7901 34,326 123.415) IY611 $20 143,2381 (7.5511 53,504 142,7411 111.4121 charitab a¢1$ sts Totsl sry 10,149 13.731 10491 15 Comparth fvr th•stat•moI(lnW athjlles forthv eknKl¥ ywr to 31 tlewnber 2023 Tolal Income and en(lrywwEnts 026 31.478 Total ewKliture: 541SJ forthe year Net ino)me after trarfe[S 7.819 7.170 Net movewtsnl in funds (7.81 Recontsfjation in fvnd$ Tow futs carrpd forward 16