REGISTERED COMPANY NUMBER.. CE027163 IEngland & Wales)
REGISTERED CFL4RifY NUMBER.. 11￿505
Neotropical Birding and Conservation
Report and Accounts
31 December 2024

Neotroplcal Birding and Con¥ervaiion
Rgport and accounts for the year ended 31 DeceM￿r 2024
Cont•nts
Page
Tru¥t8e•' Annual R•port
Independent Examlnerf• R?port
Statement ol Flnan¢l41 Actlvltl•
Batance sheet
Not•8 to thg a￿oU￿￿
14
74
10

Neotropi￿l 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 2￿24 10
31 DoC4mW 2024.
Tha tr￿te•S ￿c￿l•￿ Ibe dk¢rAJntiffj aThJ RwbrvJ ty ChariUe6: Stabmgntol
Recc4TrnenoÈd Practice appl￿￿￿ to charlts8 prepanr#J theirxcounts in acCord￿￿th 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 *'.. N￿trop￿￿ &'rdiThJ aTrJ CO[￿e￿a
Tre Clwity is regiJtsr•Y kn Er*r*a 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 C￿ty C(￿MISsIjfi I
ErWBnd arKI Wdes.
The ￿m￿¥4 d￿l￿rtis dabJ 10 Nowmber ￿21.
Charity Consdtutlon
CIO establk8h8d M 10 Nowt**r2V21 aTrJ w￿le￿d by th? Chwlty Commi55pyn with Ihe wmi*r
11W05. Itwa8 Ostablohed in ortsr ￿ wuiro wthrtakirva of ts NeotropKal Bird Club lan
incorwratsd a5SWiatK)n formEd a bwt d*J ar*J tggtster•J as a ch8rity on 16 A￿L￿t 1994 thth Ihg
nurnber 1040130, NBC 8quirvJ that uThJerfthr¥J with Bifertfrrth 1 ￿￿.12022 aTrJ ￿0)rd1Th)￿ commenced
Docl$ion4n•klng
Th? thanty i¥ manapj ors a ¥￿111￿ basis tythe knMI L*ti%ely a5 NBC'8 Cwncl.
Trusts￿ ère ekcbj to the nextAGM. NBC'S may tru$t885 until ihe WAGM.
annum. of xtNity genersly are di￿5¥*j at meeting yJote# Irom ChaSr.
Secretw aNJ Treasurer. as **1188 irwJNwJual Wrth arBas of re$pgnsiknlty. Inr*vidual
Iiustees day-ttrday decBw*iry authuritywdhin tr￿1r dthated ar98 of resF4Msbilty withth
Fouths and Ctwtraints SFwtsJ 81 rrKets'r¥Js 0ftr￿￿eS.
Risk managwngnt
NBC'S cou￿￿ IJ sabsfHJ that it ha¥ sowlto mw risks f￿ by ts c4wty and

Neotropieal Birdlng and Con$er¥atlon
Trustees Annual Report for the year ended
31 December 2024
elo 2 Wall Street
CLACTON ON SEA
C016 8EV
Emall
Mr M. O. Dawson Chaii lapFKynbJ 1.4.2022 & on 3.5.2trf81
Mr IL J. Jeffers Treasuref14)PK4nted 10.11.2021 & [￿lthy on 3.5.21IZJI
Mr C. S. Bakhin Secretary18PFthrtsl lo.11.￿21 & on 3.5.￿)
Mrc. P. Colin I?￿￿nted 10.11.W21, 3.5.2tr23 & [8sb3t￿d on 31.& 20241
Mr J M. Clark lamintsd I0.11.2￿21. rB4*d on 3.5.2m & rBswd w 8.4.20241
FLP. CL7y18ppointed 1.4.2￿22 & 3.5.20rJi
Mr C. R tknninglgppointsd 1.4.2022 a I￿8(￿¢ on 3.52023}
Ms R. GrKdan14wnbJ 1.4.2cr22 & I￿leC￿￿ on 3.&20231
Dr L.N Kali￿ laFPJilted 1.4.2tr22 & Nt 3.5.20rJi
Mr M. V. Sarthz MMc818 lawnt8d 1.4.2022 & rtrelBtsd (ffl 3.5.2WJI
Mr J.M. ThiTUe ltywn*d 1.4.2022 & on 3.5211231
Mr C.J.G. WILins lapOntsJ 1.4.2022 & on 3.5.2￿3)
Mr R.S. Willams laF￿$Thted 1.4.5122 8 rtre*ded on 3.5.2tr231
obi￿ts and ¥cYvhles of the Cl￿rIty
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 anMW￿tlmIthwatd￿ts Ihrcwhtyrt Ihe wothj,.
I r￿￿118¢S tho enthu5k*gYJ ofbwttwaths li ts ra3￿* to to tho
conserva11￿ of birts.,
Neotropical birds.. wj
el m&ke8 ¥ffl811 grwts to orthyb3￿1 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 FIan￿t¥j N8tr$ C￿￿1 is mirthl ol ils
respoThstsilrfies ur**r ts Clwity Cc￿[￿nI￿￿￿'5 g&j￿c8 on PLtht4rnnt In lire wrfh th*:
BC offgr¥ redu¢xd rate dl3hal sulxtykns natKJnai% cannot afford full
substhptlon rnte and operates a spNts￿d memt*r¥hp 81(ywry StwJfviluaL% to T￿e￿E
NBCS publKatsons ts rK* cost
te.. 8r*J
.NBQ3 conservation z*44rds pr￿￿MTh￿ wuioc15 nbn by nation* who myht not
otherwise ha￿ reaty accfjss to fvr￿1ThJ.
mar￿1t¥j
The maln achievernents and perforrnanc• of th• charlty durfny the year.
Duthg year, NBC ft¥wwd thE ￿￿41¢#￿0￿5 Irrfrrrfj￿d in 2109 aryl ￿￿Ordi[￿a￿ by thg
ond c￿8 158ue of Cotsnga issues of NeotrrWBW W bew pr¢•Juc•J. The option ofmomtfjrs
recBMro th8ii PUtIKabon5 in dbartsl format (first intrc#Juc*d 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 E*e wi85. an ￿e(￿niorm￿arats)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 JUty2￿4 allv•rirKJ n*rnbers to collect thetr copEs
from Glc4)al &rthairAitbs covered Cuts¥. vwJranLy in FaI￿a￿ IsLaThJs. sthlvj Andean Laniisoma
Is3￿46 of Cofriy Ixjnyrwl o rry olauerTh. t4sed contentwkn nkne papers. efvjht in En9lBh
s ofv in Portswe. o)N*Ang re5earcb Btha, Frenth Guk4n8, P8nJ, CdL¥nii8, Br8zil and $outhern
dwnonslratirwJ Ihe wid8 fEac* 8PP8al (rfour
Newsktters emalkd tON￿le[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
n*urg ir￿￿dIng 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 pl￿r￿9u8n5 in Brtot
¥J,WO lor 8 pr¢i8Ct in relab.on to Magellanic Plfftr ￿l￿nts￿o..
$3,c¥Jo for 8 projectin r81ab.on to GrEatrbilkd se￿fjnr* in 80￿[a.
$3,cixI fora prrw in re*tr￿ ￿ 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 n*J threatened N8tstropK81 b6T
th9 work NBC has acwrnplksl*d in thk% field. Wo W ourAGKI on th& Friday èNtniThJ arKI after Ihè
frymal ￿sIr¢s? enjoyed a ialk frcrfn CLtsla Riwi Ser&wAnas ab￿rtPlOneerinU Wagic birding
ps both tho PacafK CarthiE8n.
E8¥ex Blnvotching Society Confergnce
Byway of an eyp8rirrenL NBC to(A( a 51*1 al e¥enl in SprirvJ 2024. For 8 lally rnod8st OU￿3Y of£s0
8everal nvw members w8rp recrui￿ and fvrllwtr we rai44d thrcwh sa￿5 of bcth8 and n￿rC*8￿1￿e.
Avian Odysxy at th• Na￿1•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 t8*5 in sept￿1*¢r. ciyrKbJ8 ￿th a mw exhtith.on at NH￿ We
were tsrtunate to of owknjrthr rn￿￿ets, 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 fille￿￿41 pus￿Tr dlhe L*arity #t31 D￿￿er2￿ arnj forts p1th)rF￿f￿￿. a5 ryvJre f
2023
Net Incorno
13,n1
UnT8slrfcknJ Fund5 lorw
g￿er81 purposes of the ¢
Rg$irithJ frj
58.922
44.1ffJ
34.014
Total Funth Ir8Strfcled and unregtricw)
1c6.667
92,936
Flnanclal revlew of the posltlon at the reporting date. 31 December 2024.
The tharity hos O￿Te¥p¥￿1*￿rt th# >wof£13.n1. Ofth*. £10,1))J i% a
Policie8 t)n reserve¥.
NBCS CO￿￿1 has ￿lop￿J 8 (Ima￿￿￿7*Vj NBCS we¥trIC￿ fuTrJ¥ •ta IMI WIU￿1enIto at
e yEarf$ normJ unrestsicled ewKlilure. NBtrs Cwrril this provwJ8s appropri* and Suffic￿￿1
Iwds io conts.nue the current acbwtss oltr* charity in t￿ event sb3nrfthit drop ￿ lundiThJ or Irrfyga50
thanged ac¢ordiryty s￿h ￿ **￿t ¢Kthr.
Orant maklng poli
Grants made to fund athj WDpcti in NeotrcpKs aTrJ
are made bjth to Ixalty based ￿￿ti￿j00n$ ltypK&Yy rKsTrgo¥p￿nIaI org8ntsthns1
and to indiMduaL8 urthrt8kI￿ rek*ant 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 forw￿￿￿1￿
NBC requests reup￿nts to FKOVi(k a Fwfor pubfficatfjun in CLty8
otropK41&rthry detailiry the ofth? PKrlKL
Ststsment of Trustees. Responslbilitles
Charityes kt 2011 arKI Ihe char￿8$ (Accounts and Rw)rtsl Reaulaticffj 2[￿)8. Nthith$￿i[wj ¢￿11¢6t
ulr￿ent in the extant wula10r￿. the ChartsEs IAcawnts ar¥J RepNtsI Regulatt•ns 20[￿. to
epare the finan¢1￿ stat￿n￿ in accordarte ￿1h the SORP 2CK)5, of the tactthatth8 SORP ￿35
has been wilhdrav#. the Truste98 detennwthj to ￿k1pret thts resp)r*bility as requiting them to follow rJJrrent
test praets.ce and Prepa￿ the acetyjnts ar￿￿￿1ng to the FRS 102 SORP Islaterr￿tof ReconYnoThJed
Prnctsc8 ILY Accounbng s￿1 Rewb"rvJ by Charibs) 2019. aFpkth to al b8ginr4ry M or
aftgr 1st January X119. (The SORPI.

Neolropl￿l Blrdlng and Cowva
Trustees Annual Report for the year endod
ar¥J I￿r*￿t￿tr￿Sta￿ cl&Y*s ¢Xll% dBrty w*J ofthe %¥¢4￿ ordelL* 01th8 (*w6tylcf thB ygar.
the lTrJeF•JJvrt Examlwin ￿ ￿t￿Tr￿*s, Irri*d toexthH*y 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 DOc9m￿r 2024
I r8PQrtto thg T￿￿lee$ on rnyexarn1fi8ltr￿ ofthe finan¢xl stsknrnnts olthe chaity on pages191 to1171 for th8 ygar
ended 31 D￿rn￿er 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 (State￿Ent of
ReconYr*nded PradKe forknunting and ReFthiry Charit*sl 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 h￿lic¥1 c05t wnvention and ts aoxJurbtir¥ pcAwie¥ 8et otst on prye 11 to 13..
ftegp8cti￿ respon¥ibiltU•s olthe Tn*tO9¥ 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 ststsft*nts 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 lort*wvJ soti¥W thatlhe )knaTh￿l 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 requir8￿nE in the Govemiry for lthe w￿Ucting ol an aLhliL As
rx)rwuenL>. the Trustees have ekcted that Ihe finarKiHI stat8menb ￿ subieLt to iTrJwndent exarninabon.
HavirYJ ￿lIs￿d 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>* SeL*on 145 01th8 Art
b} folbw tl* 8PF4tsbkn PrO￿d￿re5 in th• th"rEction5 gi%En by ts Charity CorThnBsim ur*Jer soction 14515llbl of
th?A
Basi• oflnthp•ndgnt Examlngts Sl•tsrnent•nd gcop• ofwtyk undertoken
I report in reaJ*d ofmy ex￿That￿)n Df the thariVs finanaal $laiwwts CaTT*d out under s145 ofthe ACL In
c8rryiThJ out my exaMina￿>n. I have fdh)**d all applKab* DireLtons gi¥eTr by the Charty Ccfflmissron under
seetion 1451Sllbl ol the Ad sethng out the dutss of an indeperKlenl exarn￿r in reLqbon to the conducing of an
independent 8xarnin8kn. Inde￿ndent examination indudgs a rgvw tsfthe actsunting records kepl by the
tharty ant1 ofthe aLrountiThJ 8yStems empw by ts dwirty and a ojrnparison of the fin¥ntial stat8rnents
pr&8ented ￿￿th those rectyds. It 8150 WllSKIerai￿n of any unusud Itoms or ats¢KJsure5 In the
8lktemen15, aTrJ 8geking e4)lanath"onsfrorn you. as TnL8tees, concwin9 such matter5. Th8 pU￿oSe ol the
examination is to establish a8 far as possbi kn thatth8te have b89n rm) brgaches of *gI$￿tion and that. on
test ba$iJ tsfevh*nce ￿￿vantt0 ts rnnts aTra m•Je, ffinoniyal slalomnts o)mpty wilh the
SORP.
The pfot*dure¥ undertaken do not prov¥Je 81 the evthrKe lhal￿￿ul￿ ￿ wureil in an audiL and infomiation
Suppl￿ by the Twst88s in Ihe c¥wrse of the eX￿1￿￿tion * rK*t sutip(tsd to audit tg515 or 8nquirie$ 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 11th￿K￿ley2￿M￿alb)n w WOVKI?.
Consequanty, I do not 9xpre58 an audiics>inb)n on the vEwgNen by fv finanaal staten*nts, and in patticuLqr, I
vxprBs5 no opin*)n ?5 to ￿ether the fina￿181 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 ￿rfQrn￿d my exarnination so as to sati* mysewthatthp obFctives ofthe iThJppendeftt examination
r8 athievEd and b8for8 r￿JaIl51￿ 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 e￿I￿rnalI)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? eX*n￿l81¥￿ 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¢t*s Ac*
2011..
lh8 financ￿ staten*nts do nol Ihw rec¥￿￿.. or
Ihe finan¢HI statanwnts do not ccmpEywith the aP￿rab￿ con*min9 the form Bnd ￿nI￿nt ol
aco)unts 8et out in the Chari￿5 IA£counts and Rep¥Jtsl RegUL9lb)￿ 2008 olh¢T than any roquirement that tr
acc>)unts gNti a'tr￿ and farf viw, is a n*r 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 ReW￿r￿j by Ch￿1￿) 2019, applicable to an
accounbng pw¥)ds te9inniThJ on or af*r 1stJaTr￿ry 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 F￿dI
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 t￿p￿tY￿*
•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
ReCo￿lI1at70n of fundk".
Totsl IwKl8 earrfod forward
10.149
13.731
1649

Neotropical Blrdlng and Conservthn - Balan￿ Sheet as at 31 Decern￿r 2024
Fund
Fund
Tot*1
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,$82
10.149
13,n1
18491
Tolal eh*rKyfw
44,163
106,667
92.930
¢Jocum•nts. requir•J by paragraph 4.80 oflhe SORP. brwjhiforward and fu￿￿[￿ tund3 abo
be￿ agTe•J to the S(*A.
Thg TruBtees at*M¢M48d￿ Ihwr rBBponsthilbeB for C￿￿¥4Y￿9 *41h thè r¢quiMwts of tharity v*ilh
r•¥w¢ to accounting r•tt*rts and thè prpparalion of at>J>unt&
Examinw ra ￿ pa￿ 8.
Thè TruBtee8 are 8a18W Ih8( although th8 d￿rity is Trjt ￿derts c￿np¥n￿￿1$. rf
rngistgrgd, il be ￿9ibl8 to pr•parn act￿nts 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 ￿n￿￿10n
Th? 8ccounts have teen prepare(l on Ihe xcnH15 ba5i%, urthrthe hi810rn* 0)5t wnwntion, and in w￿￿an¢eWllh the
Fuiandal Repo￿"ng Standard 1￿2. (effe#1￿ 1st 2D161 and FRS 102 SORP (Stat8￿nt of RecommerKled
Pr*ts 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. a￿1 in *eordance wth
8U apjllcthe law in the juri5dKbM crf wistrabm. • lhatts￿ charity has prepared ihe finants81 statements irb
accordance %￿th the FRS 1￿2 SORP {Stat￿nt of Re0Th￿Sj PraCh"￿ forkKwntirvJ and Rep￿r￿n9 by Ch8rtssI
2019, Awlicable io all ¥countiNJ peno¢ts teginnNvJ on er alter 1stJaTrw 20191. (Thv SOFIPI. ITr preferer￿e to
Pre￿￿8 SORP, SORP 2005. whth ha5 been Withdr￿￿, notsvitttst4ThJiro the facl thalthe ethnt statutory r8Julatiors,
the Charitses IAccoyn15 8Tr# RFportsl Reguktr.￿0 2￿8 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 conr￿n.
Pollcigs rel8dng to categort•s of IrKom• and Income rn¢0gnltlon.
Naturg of
Gros$ irKom& tspmsents ts val￿. ret OfVal￿ tax dL$l￿r￿. ctwN)J5 prnpjed to G￿t¢merS *vrk
Carried out in rgspect of s0￿ceS proytha to IXL8torrv5.
Cat•wtes of Income
transactW81grftsl. In¥￿￿ent aTrJ otker ￿xthe.
entittementls Subject io luffiuirq perfDrn￿nce rBkled condibori%. The clwity 1& 8pproNimatsty e4￿1
in value io the ggods or serwtes supplEd by th8 chanty purchaser.
Incomefrom a ThJn*xchange trar￿a¢￿On eharfty wivos vak* f¥rth the dwor ￿l￿aut ty*ug1
value in exchary. 8nd indL#1es donatKJns c4 mLwy. 9wJ5 semces fteelygNen twlthoulgm￿ equal value In
•xc*ar¥Jg.
11

Neotropical Birding and Conservation
Notes to Ihe Accounts forthe year endgd 31 D•e•mbor 2024
In¢ome fecognltlon
Ir￿QMe. wh61h&rtrom exchanp or norwtharwJe tran5%ti0rts. k% recc•3nls*J In Ihe $￿ter[￿nt of finanrial xti
ISOFAI on a receNth ¥asis, wheTh 8 tsartsbuj￿ orother in an irwa5e in Ihe charity's assets lx
redu¢boTh in its Ik*11￿8$ ￿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¥)TrJ￿wS hav8 ￿On n*L
l inccffle 18 forgross. tth d8duebrvJ any r8l*d fee5 or costs.
Whwe temis cg)ndthons relau.ro to Irw￿ not be8n m81 or urtertainty eyist5 a5 lo w￿rthe eharty con meet
any tems or coTrSthon5 oth•wse ￿thin its control. is not rECfJJnL￿ t￿1 i¥ [￿rrEd as a liability until it
Any grant that i¥ sub￿110 Ferformgnc•4elai* ￿￿lI￿jn5 re¢¥Y8d in •JvarKe of d¢S￿n9 the gooY$ 8nd Ye￿
required by thatcoTrJibon, or 15 s￿"eCt to umet whL* the ¢*ntrot (A recIp￿nI charfty, 15 acc￿n*￿
for as a liabilty and sh)wn on th8 balance Sheei as ¢Werred irK(¥ne. C*ferred irKcfjne k8 re*a¥gJ to In(¥)rng In th8
reporting in whth ￿ ￿fOrMan￿L9bj or otw coThJthn¥ that linr( reccgnilbJn are
en ￿9)m? from a grarrt or dorAtbx has I￿t beeTh due to corth"orK4 wlyirfj lo fv grft nottelng whtlPy
wthin Ihe centrol of the reupient tharity, it k% (tBckMd as a cwtirvwias*t rf recept ol Ihe grantor donatiw i% probablg
g those coThditK*ns ai• r
Where tkne reLql8d c0nttlti0r￿ are tmwd cf impts￿ ty a frJntsr. Il*n the Inr#Th is to tt* bme
conce￿,a￿d, aFpltsbk. B accounted fcrf a¥ g IkaNity aTrJ 5hLwrfn th¢ bdance she¢t as delerred income.
gTrNS are re￿11￿& in of eywlth Dn by them. txjt the￿ ¥0 ￿ spe￿fiC
relatsd ¢oTrJit%J)s, then the 1$ n0t¢Jeferr￿.
Any c￿nd￿M that811(rws forfv rgctr4fjry by th8doTrxrfony ofa 9rsntdces rnt prBvent recrynlts￿ ol
Ino)m? wntsmed. tyjt a I￿￿rtY io any is ￿[Ma￿d *heTh repaynw)t te￿85 Prrt•￿e.
Memb8rship
The and any assty*J 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
Al*kn￿, arKI th8 rqlat&l ewdrtjre, ￿ wni*l 8 ￿gaI or W￿lruCti* O￿lgatIon eyists as 8 re5utt ofa past
8%tnt, and when it more likely IhaTh not Ihat a traN8fer of econrThc bÈr*fft¥ will be rffjLifBd ui $8tU8rrEnl and Wh￿
arnouniolthe oblpaation bE m&88ur&l (K rel￿tity estimated.
8b￿￿E9 ari8iry frun I￿J1￿j eornithlwnts CO￿tr￿ ￿￿8￿¢￿$. indudiTrJ F¢rftyMa￿ reLqie(19r8nts.
Twhere the ImisYJ or th8 ofts fvturE exF￿rture to seth 0￿￿]ation ar8 uncert8in, gi￿ rw to a
prov6￿ ￿ the arzounts. whK* rew*J atfv accountiThJ yeareTrJ. The prov15￿n is In￿ased tD rofiecl any
Increases In1S*)ilthS. aTrJ ra (*¢￿Sed by the utili%abon of any prwsion within pericd, a￿1 re￿r$ed rf8ny provision
is no required. These moVe￿nts are thargeil w t￿￿ted to the resF¢thE fvndj aTra xtNthe5 to the
pw$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 Incr￿l8dwthffl tl the charity.
trknever, trust￿ the wgn6ficart Ca￿￿tAl￿￿ m•Je xli￿be$ ofthe tharity by uryld Y￿U￿teer¥ and th15
Is descriL* in Note 4.
and proYlsEu
Crèaitors Bre rep)rt8d rfa U*lity 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
c*arfty.
2 Llablllty to tsxation
3 Wlndlng up or dissolutlon of th• ¢harÉty
Ir upw windlry up orthsgolubtin ofttE Itr￿e assets. aller 581iJthtion ofal debts aTrY 1laknlit￿$, th8
asset5 represented by the 8ceJJrnulat￿ f￿j be tra￿rr￿j to sc•nè othBr c*oritsbb W or brya￿S hawrq stsnilar
Ob￿Cts 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 In￿rne and Expendilure account summary
2024
2023
Rewned ea￿ng$ * 1 Jan￿ry 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 Lrdb￿ffj
75,332
112,8281
H163
119,495
112.8281
$04
44.183
1￿.667
At 1 Jan￿ry 2Q24
T4
Fundtr
58,922
34.014
92.936
12 Ultlmato ¢ontrolllng party
The 1$ 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 expendI￿rn 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
F￿d*
2024
2023
Bird faw, rafflè
lThsuran(•
Weksits expen
Statiow & 8uTrJry werhg85
knln of cwseN8IK•ll awards
Adrnuiistration of M￿t￿￿hIP
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 s￿￿￿ry
10,149
13.731
10491
15 Comparth￿ fvr th•stat•m￿oI(ln￿W 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 trar￿fe[S
7.819
7.170
Net movewtsnl in funds
(7.81
Recontsfjation in fvnd$
Tow fu￿ts carrpd forward
16