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2021-12-31-accounts

ORIENTAL BIRD CLUB

ANNUAL REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2021

Oriental Bird Club, P.O. Box 324, Bedford MK42 OWG, UK

Registered Charity in England and Wales No. 297242

Email: mail@orientalbirdclub.org

Website: www.orientalbirdclub.org

Annual Report and Accounts Year ended 31 December 2021

Trustees Annual Report

Reference and administrative details

Name of charity: Oriental Bird Club (OBC) Charity registration number: 297242 Mailing address: P.O. Box 324, Bedford MK42 OWG, United Kingdom Principal bankers: Lloyds Bank plc 3 King Street Saffron Walden Essex CB10 1HF

Independent examiner: Frances Clark FCA CTA Keswick Accountants Appleside, 4 Leonard Street, Keswick Cumbria, CA12 4EJ

Trustees

The trustees (members of the Club Council) serving during the year and since the year end were as follows:

Alex Berryman Chairman, Publications Committee (resigned 16[th] January 2021) Jess Borer Membership (co-opted 17[th] April 2021, elected 18[th] September 2021) Russell Childs Secretary Sayam Chowdhury Conservation Mike Edgecombe Treasurer & Meetings (resigned 18[th] September 2021) Vivian Fu Campaigns Chris Gooddie Chair (Promotions Officer until appointed Chair 18[th] September 2021) John Gregory Treasurer (Chair until appointed Treasurer 18[th] September 2021) Paul Insua-Cao Chair, Conservation Committee Tim Loseby Photographic Editor Drew Lyness Social Media Simon Roddis Publications Committee (resigned September 18[th] , 2021) Billy Rodger Sales Richard Thomas Internet Richard Webb Promotions (co-opted 17[th] April 2021, elected 18[th] September 2021) Ding Li Yong International Liaison

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Structure, governance and management

The Oriental Bird Club (OBC) is a charity registered with the UK Charity Commission (no. 297242). It was formed with an agreed constitution in 1985. Membership of the Club is open to all, subject to payment of the appropriate subscription.

A Council, who constitute the trustees of the charity, is elected annually from among the members to manage the affairs of the Club. The Club Council on 24[th] September 2022, when these Accounts were approved, was elected at the last Annual General Meeting (AGM) held on 18[th] September 2021. The Club Constitution, revised in 2001, specifies that the Club should have a minimum of ten Council members and requires them to stand for election each year and each Executive Officer of Council (Chairman, Secretary and Treasurer) to relinquish that office after five years. No person without a specific role can serve on Council for more than two consecutive years, unless appointed to a specific role by Council.

Council meets at least four times each year and is responsible for making all decisions in relation to the Club's ongoing activities. Council is supported in its decision making by two subcommittees, the Publications Committee and the Conservation Committee. The Publications Committee comprises Council members and other individuals involved with the compilation, editing and production of the Club's publications; the Journal of Asian Ornithology and BirdingASIA . Council approves the size and content of each issue, based on recommendations from the Publications Committee, and approves a budget based on a written quotation.

The Conservation Committee comprises individuals with experience in the assessment and funding of conservation and conservation awareness projects and is chaired by a Council member. It assesses applications for the Conservation Fund, OBC-March Conservation Fund, Migratory Shorebirds Fund and Bertram Smythies Memorial Fund conservation project awards against an agreed set of criteria designed to measure their conservation value. Applications that satisfy the criteria are recommended for approval by Council. The OBC is fortunate to have a network of Country Representatives and Conservation Officers; where relevant, their advice is sought on grant applications.

Trustees are nominated by members and put forward for election by the membership at the next AGM. Where prospective trustees are nominated early in the calendar year they may be co-opted onto Council until formally elected at the next AGM. Often such co-opted Council members are initially given no specific role and this period serves as an induction period. Additional training is provided on the responsibilities of trustees, the structure, governance and management of the Club and its recent financial performance.

Objectives and activities

The object for which the Club has been established is to promote an interest in Oriental birds and their conservation for the benefit of the public. In furtherance of this object, the Club:

(a) acts as a forum for persons interested in Oriental birds by holding regular meetings, providing an information service and publishing a bulletin keeping members informed of current developments in Oriental ornithology.

(b) collates and makes available for public use material on Oriental birds and publishes a journal by the name of the Journal of Asian Ornithology (formerly Forktail ).

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

(c) works with and promotes the activities of other non-profit making organisations with similar aims within the region and any non-profit making international conservation bodies concerned with Oriental birds.

(d) encourages members to carry out conservation-orientated research on Oriental birds and their habitats.

The Club concentrates on the birds of the Oriental faunal region, with the addition of the areas to the north and east, embracing northern China, Mongolia, the Russian Far East, Japan and Korea. It also maintains an interest in those areas adjacent to this expanded Oriental Region.

The Club publishes two issues of its bulletin, BirdingASIA , in June and December each year, plus one issue of the Journal of Asian Ornithology each year. Members of the Club receive these publications. In addition, the Club holds meetings, attends other birdwatching related events, most importantly the Global Birdfair in Rutland, and operates a website in order to promote itself and its objectives.

Grant-making

In 2021 the conservation-related activities of the Club were operated through three restricted funds: the Conservation Fund, the OBC-March Conservation Fund and the Migratory Shorebirds Fund. In addition, there is one designated fund: the Bertram Smythies Memorial Fund (Smythies Fund).

The Conservation Committee have broadened the types and levels of grants that the Club makes through the Conservation Fund. We now have three award levels:

The OBC-March Conservation Fund was set up in 2015 following the receipt of a grant awarded by the March Conservation Fund of Tides Foundation, on the recommendation of Mr. Ivan Samuels. It is run alongside and using the same principles as the main Conservation Fund.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

The Migratory Shorebirds Fund replaces the Spoon-billed Sandpiper Fund and was established with a £30,000 donation specifically for this purpose, focused on, but not restricted to, conservation of the Spoon-billed Sandpiper. Grants for migratory shorebirds are administered on a rolling basis by a Shorebirds Group of Council members with experience in the field. In 2021, two special awards of about £2,000 were given for young conservation scientists conducting research on shorebirds.

The Bertram Smythies Memorial Fund was set up in 1999, following the bequest of a share in the estate of the late Bertram Smythies. The use of this bequest is governed by a Statement of Aims and funding is targeted primarily on conservation orientated projects. These are larger projects than are supported by the Conservation Fund, often with a more pro-active involvement from one or more Council members and using the IUCN Red List of Threatened Species, ‘ www.iucnredlist.org’, as a guide to species prioritisation. Other projects, including the publication of material on Oriental Birds, are undertaken when they clearly fit the Club's charitable objectives.

Volunteers

The OBC is run on an entirely voluntary basis by Council members and other members who take on specific non-Council tasks, for example our Country Representatives, Conservation Officers, and the members of the Conservation Committee. It would be very difficult to quantify the cost of the work on a paid basis and so no estimate has been given. The Club is very grateful to all those who freely give up their time in running the Club's affairs.

Public benefit

In setting our objectives and planning our activities Council has given careful consideration to the Charity Commission's published guidance on the public benefit requirement under the Charities Act 2011. Council always ensures that the activities we undertake are in line with our charitable objectives.

In order to maximise the public benefit from our activities the Club sets lower subscription rates and operates an Honorary Membership Scheme to encourage membership and participation from within the Oriental region. Papers from past issues of the Club's journal Forktail and bulletin BirdingASIA have been made freely available online. Since 2002 the Club had operated an image database, which had become an extremely valuable resource for our members, academics and anyone interested in Oriental birds. In 2021 the database was transferred to the Macaulay Institute thus guaranteeing that the database is now preserved on a global database with access to far more users than solely OBC members. Finally, when considering applications for grants from the Club's Conservation Fund or developing projects for the Smythies Fund, Council prioritises those projects with high conservation value, as described above, and which involve Oriental nationals in order to build capacity within the region.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Achievements and performance

During 2021 the Covid-19 pandemic continued to impact the club. In addition, many bird species in the Oriental region have continued to come under pressure. Loss of personal revenues for many rural Oriental residents meant a return to hunting, and a lack of policing within the region due to restriction of movement during the pandemic has undoubtedly contributed to local hunting pressures in many areas. The Club’s donor income has continued to fall as a direct result of the decrease in business for tour operators who form a large part of our donor income. Two of the Club’s corporate sponsors ceased trading during the year, and the Club offered a sponsorship holiday to all eco-tourism corporate sponsors throughout the year. Unfortunately, the postpandemic global recovery has been slower than hoped, and it looks as if the re-opening to ecotourists will probably not happen until late in 2022 or even 2023 in many cases. Happily, a new corporate sponsor has been added, optics retailer Cley Spy; they have been providing a steady stream of second-hand optics which the club has sent out to the region for use within conservation projects.

Membership of the Club stood at 1,671 on 31[st] December 2021 (2020- 1,751), a decrease of 80. Included in this total were 138 Honorary Members (2020- 142). Despite this decrease in membership, subscription income increased by 8% as the new membership rates and options introduced in 2020 settled in. The gradual decline in membership is not unique to the Club.

The value of Gift Aid tax refunds from UK subscriptions and donations was £2,742 (2020 - £2643). The 2021 claim includes an amount for under-accrued income for 2020. This continues to be a vital additional income source.

OBC’s publications continue to improve. New editor Frank Rheindt has brought the Club’s scientific publication Forktail back on schedule after many years in arrears, and the planned change of name from Forktail to ‘ The Journal of Asian Ornithology’ has been successfully completed. The name change helps communicate journal content, conveying that the journal contains the most recent Asian studies on ornithological matters ranging from ecology to conservation. The new title is aimed to help our journal establish itself as the major outlet for Asian ornithological research, and the name change will make it a more attractive choice for young and aspiring ornithologists to publish their research with us. In addition, our new publications editor Alex Berryman has breathed new life into the Club’s other publication, the twice-annual BirdingASIA , with a number of content-based and stylistic improvements. BirdingASIA has also now been returned to shipping on a timely basis.

In the last few years the Club has been focussing on improving its conservation team, and on building stronger relationships with other conservation bodies. The new conservation team ably headed up by Paul Insua-Cao has overseen a significant increase in spending on a widening range of conservation projects. The Conservation Subcommittee meets monthly to oversee this activity, and present to OBC Council to finalise and authorise project grants. The Club now actively and regularly liaises with the three other regional bird clubs (African Bird Club ABC, Neotropical Bird Club NBC and Ornithological Society of the Middle East OSME). In addition, OBC now works more closely with BirdLife International, the Asian Species Action Partnership ASAP, and the World Pheasant Association WPA. Our partnerships with the Asian Songbird Trade Study Group (ASTSG), Manchester Metropolitan University (MMU) and the European Association of Zoos and Aquaria (EAZA) continue. The Club’s conservation focus has been refined, to concentrate efforts to protect threatened species within the region, especially shorebirds and songbirds.

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Oriental Bird Club

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Council awarded 17 (2020 – 23) conservation grants during the year working in nine countries, including:

Five of the grants were funded from the March Conservation Fund, including the two large grants and three small grants.

The work done and results of recent grant awards are documented in BirdingASIA.

During 2021, the Club received a legacy of £30,000 from the mother of Dr. Nigel Clark for the purpose of the conservation of migratory shorebirds. This led to the establishment of the Migratory Shorebirds Fund and a sub-group of Council members to manage the fund.

The Club received a further donation of $20,000 (2020- $20,000) from the March Conservation Fund in the USA. This money is remitted to us by means of a grant from the Tides Foundation. We hope to continue to work with March Conservation Fund on an annual basis and they have funded us again in 2021, our thanks go to them for their generous support. At the end of the year, the Club received a personal donation of $5,000 from, Ivan Samuels, the Executive Director of the March Conservation Fund to co-fund a project for a sub-species of the Black-winged Myna, for which we are especially grateful.

Council has discussed the levels of funds that we are holding in low interest-bearing accounts. This is significantly more than our reserves policy requires. With a new Conservation Committee chair now in place and with new volunteers to the team, Council hopes to significantly increase the number of grants awarded. This started in 2020 and will probably level off after 2022. The aim is to put the money where it can best be used without putting the Club’s overall finances under strain.

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Oriental Bird Club

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Financial Review

The Club generated an overall surplus of £26,936 for the year (2020- surplus of £21,661). Total reserves at 31[st] December 2021 were £260,150, of which £131,910 were unrestricted reserves.

The Accumulated Fund generated a surplus of £19,745 (2020- £60,035). Of this total, £10,772 arose from the receipt of a legacy from Thomas Smith. In the prior year a significant legacy of £59,668 was also received from member Michael Corkett. Council have agreed that both of these legacies should benefit the Club’s conservation work and have approved a transfer of £75,000 to the Conservation Fund.

Subscription income increased by 8% as the new membership rates, launched last year, bedded in.

The two editions of BirdingASIA were 128 pages each, slightly smaller than last year (2020- 160 and 144 pages) and, as a consequence, costs decreased by 6%. The Journal of Asian Ornithology 37 was of a similar size to last year’s Forktail 36, however costs were 4% higher. Overall, publication costs fell by 3%. Postage costs reduced by 15% partly as a result of the decreased size of BirdingASIA but also because more members took up the new Digital Only membership option.

The Club’s finances continued to be impacted by the Covid-19 pandemic, although to a much lesser extent than last year. Income from BirdingASIA advertising increase by 60%, back to prepandemic levels. The sale of goods and publications increased five-fold despite the continued cancellation of the British Birdfair. However, income to the Conservation Fund was adversely affected, as described below.

Following the move towards Digital membership and online membership renewal the Club has reorganised its overseas bank accounts. During 2021 the only remaining overseas account accepting subscriptions was Club’s account in the USA. The account had a balance of £1,245 at year-end and gave rise to an exchange rate gain of £20 in the year. The balance was transferred to the UK in early 2022 and the account closed.

Bank interest of £766 (2020- £1,715) has been recognised in the year, the majority of which is income on the Club’s £85,000 one-year deposit with Shawbrook Bank (invested via the Charities Aid Foundation). This paid 1.4% until it was renewed at 0.45% in March 2021. Most of the remaining cash is held in the Club’s Lloyds Bank deposit account, with £10,000 held in a National Savings & Investments account.

As described in last year’s Annual Report, the Club reviewed its investment options during 2021 in the light of the likely continuation of low interest rates in the medium term. After taking legal and investment advice the Chair and Treasurer worked with CCLA Investment Management to invest in a Charities Ethical Investment Fund (COIF). A deposit of £50,000, approximately a fifth of the Club’s reserves, was made in December 2021 for a minimum period of three years to be reviewed annually.

After transfers between reserves, including the £75,000 transfer to the Conservation Fund described above, the Accumulated Fund had a balance of £43,701 (2020- £97,576) at the year-end.

The Bertram Smythies Memorial Fund, an unrestricted designated fund, generated a deficit for the year of £5,096 (2020- deficit of £16,685) and had a balance of £88,209 at 31[st] December 2021.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

The deficit was the result of the grant awarded, described above, totaling £5,418, partly offset by the interest earnt on the fund balance.

The Conservation Fund showed a deficit before transfers for the year of £13,103 (2020- deficit of £15,753). Income was £12,900 (2020- £8,076), with an increase in donations from our members. As a result of the Covid-19 pandemic income from fundraising events and from our Corporate Sponsors continued to be minimal.

Council approved the transfer of £75,000 to the Conservation Fund from the Accumulated Fund (2020- £1,400), representing legacies received by the Club in 2020 and 2021 as well as sums raised from the sales of leech socks and other garments in 2021, together with the Club's publications.

A total of £25,671 (2020- £23,494) was awarded in grants from the Conservation Fund which had a balance of £100,562 at the year-end.

Further funding of $20,000 or £14,072 (2020- £15,678) for our conservation work was received via the Tides Foundation from the March Conservation Fund. This enabled £14,380 (2020£22,484) to be awarded in grants from the OBC-March Conservation Fund. The fund showed a deficit for the year of £308 (2020- deficit of £6,806) and a year-end balance of zero as the 2021 funding was fully spent in the year.

The Migratory Shorebirds Fund, formerly the Spoon-billed Sandpiper Fund, received a £30,000 donation in the year with £1,450 generated in donations from members following a Spoon-billed Sandpiper webinar. Three grants, totaling £7,152, were awarded, and are described in note 2 below. The fund showed a surplus of £24,298 and a year-end balance of £24,394.

The membership at 31[st] December 2021 included 138 (2020- 142) Honorary Members, funded from contributions to the Honorary Membership Scheme. The continued generous support of our Supporting Members and Business Supporters raised £1,400 (2020- £870) in donations. The Honorary Membership Fund showed a surplus for the year of £20 (2020- deficit of £550) and a year-end balance of £3,284.

Under the provisions of the Charities Act 2011, due to the size of the Club, a full audit is not required. However, an independent examination is required under the Act and under the Club's constitution.

Risk Management

Council examines the main risks that the Club faces on a regular basis and has developed systems to monitor and control these risks to mitigate any impact that they may have on the Club in the future.

Since the charity is run and managed on an entirely voluntary basis, the main risk the Club faces is recruiting and retaining a sufficiently large group of volunteers to ensure that the Club’s activities are delivered on a timely basis. As is the case with many small charities, specialist skills are challenging to recruit, and the workload falls on a small group of highly committed individuals.

The Club was successful in the last two years in recruiting a number of new trustees, which enabled some long-standing Council members to step aside. In addition, the Club is supported by a wider group of volunteers beyond the trustee group, via both the Conservation and Publications Committee, plus volunteers that support the Club’s events.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

The Covid-19 pandemic has impacted the Club, with face-to-face meetings cancelled during both 2020 and 2021. This has reduced income from some sources, as described above, but resulted in savings in meeting costs. The Club responded, as have many other charities, by moving meetings online and running a series of successful webinars. It is hoped that income from our sponsors, most of whom are bird tour companies or operate in the eco-tourism sector, will begin to recover as overseas travel becomes possible again.

The Club is fortunate that the Bertram Smythies bequest, together with other unrestricted reserves accumulated over the life of the charity significantly reduces financial and cash-flow risk. This has enabled the OBC to weather the short-term impacts of the disruption caused by Covid-19. At this time Council envisages that its reserves will enable all the Club’s activities to continue, where Covid-19 restrictions allow, for the foreseeable future.

The Club has been fortunate during 2020 and 2021 to receive two substantial legacies. As the impact of the Covid-19 pandemic has begun to decline Council felt able to approve the transfer these legacies into the restricted Conservation Fund in order to maintain and expand the conservation grants the Club is able to award.

In common with many other organisations the Club has implemented plans to make its publications available online in a digital format. New membership options were launched in 2020 and subscription rates revised. Whilst Council envisages this will result in membership growth in the medium-term, particularly in Asia, there was a risk that the disruption would lead to a fall in membership in the short-term. Additional efforts were made during 2021 to promote OBC membership, although face-to-face meetings with potential members were impossible due to the Covid-19 pandemic. The focus on membership recruitment has continued during 2022, where possible.

Reserves policy

Following the guidance issued by the Charity Commission on ‘charities' reserves’ the Club has established a policy towards reserves which has been approved by Council. The Club will aim to hold a level of reserves sufficient to fund its activities for one year, in order to ensure that the Club has sufficient resources to continue its activities through any temporary cash flow shortage or other unforeseen circumstances.

This entails holding sufficient Accumulated and Honorary Membership Fund reserves to finance two issues of BirdingASIA and one issue of the Journal of Asian Ornithology , together with the associated distribution and administration costs. In addition, sufficient Conservation Fund reserves should be maintained to finance a typical annual level of conservation grant awards. The Bertram Smythies Memorial Fund is governed by a Statement of Aims which envisages the fund being gradually expended over a number of years in pursuit of the Club's charitable objectives, primarily on conservation-orientated projects. The accounts detail the reserves balance on each of the six funds at 31[st] December 2021.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Future plans

The Club is still seeing a gradual reduction in paying members; the same long-term trends of an ageing member profile and low membership take-up within the region persist. This mirrors the patterns experienced by all other national and regional clubs in the sector with whom we have consulted. Council is constantly looking for new and innovative ways to approach these issues, focussing in particular on the Club’s presence on social media platforms and webinars. OBC recently expanded its social media team from one individual to five people, in order to better publicise the Club’s activities and to more effectively drive revenue streams. The Club already carried out its first ‘ZOOM’ webinars in 2021 and plan to hold at least four webinars per year going forward. We hope that this will form a modest but reliable revenue stream in future. We are testing various fund-raising options, for example advertising a minimum suggested donation for attendees. Once the post-pandemic status allows physical meetings again, we plan to hold at least one physical Council meeting, and the AGM will be open to all members to physically attend in person if they wish. Building on the success of our virtual AGM in 2020 and having discovered the benefits of live streaming these meetings, we will aim to live stream the AGM every year so that international members may also attend without having to physically travel to the UK. We will also look to attract younger members by attending the ‘MigFest’ event at Spurn Point in Autumn 2022 and will sponsor the Spurn Young Birdwatcher of the Year Award. During 2021 the club also launched its Legacy Program, which has already started to bear fruit. Lastly, in 2022 the British Birdfair will return to a new location close to the original site at Rutland Water. Whilst this is likely to be a smaller scale event than in former years, it should nonetheless, provide a welcome opportunity to increase sales and donor revenues.

Following significant operational issues, in 2020 members of Council negotiated a deal with the Macaulay Institute to incorporate the OBC’s Oriental Bird Image database (‘OBI’) into their growing and well-resourced global avian photograph database. The successful transfer was completed in 2021 and is now working well, providing increased brand awareness for the Club. There are added club benefits to the relationship with Macaulay. The club has now built a relationship with Cornell and has been offered member discounts to sign up for their much acclaimed ‘Birds of the World’ website. We also see some synergies with them in helping to promote OBC on a worldwide scale and it is the Club’s intention to start to monetise this relationship during 2022 and beyond. We have also agreed to preserve the existing database in a ‘frozen’ state for the continued reference of OBC members and supporters.

In terms of Council personnel, OBC had traditional been run solely by UK residents, almost all of whom were men. The Club’s vision is that within ten years we will have substantially altered the Club’s Council membership to include more Asian nationals based in the region, and to represent a more balanced gender ratio. By the start of 2022 OBC Council had welcomed three new Asian national Council members and two female Councillors, an encouraging trend which we aim to continue in future years.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Statement of Trustee’s responsibilities

Law applicable to charities in England and Wales requires Council, as trustees, to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees should follow best practice and:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to both ascertain the financial position of charity and ensure that the financial statements comply with applicable law, accounting standards and the Charities SORP. 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.

Approved by Council on 19[th] August 2022 and signed on its behalf by:

Chris Gooddie

Chairman

John Gregory Treasurer

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Independent Examiner’s report to Council

I report on the accounts of the Oriental Bird Club for the year ended 31[st] December 2021, which are set out on pages 13 to 20. This report is made solely to the charity's members, as a body. My work has been undertaken so that I might state to the charity's members those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for my examination work, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

As described above, you are responsible as the charity's trustees for the preparation of the accounts. You consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(i) which gives me reasonable cause to believe that, in any material respect, the requirements:

have not been met; or

(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Frances Clark FCA CTA

Keswick, Cumbria

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Statement of Financial Activities for the year ended 31 December 2021

Notes
Income from:
Donations and legacies
Donations and legacies from members
Gift Aid tax refund
Donations from foundations
Other trading activities
Sales of goods and sales commissions
Fundraising events
Charitable activities
Subscriptions
1(b)
Gift Aid tax refund
Sales of publications
Advertising income from_BirdingASIA_
Donations from Corporate Sponsors
Investments
Bank interest
Total
Expenditure on:
Raising funds
Cost of sales- goods
Raffle costs
Charitable activities
Conservation Fund grants
Conservation project costs
2
Cost of production-BirdingASIA
Cost of production-JAO
Support costs
Postage, meeting & other support costs
3
Bank charges and interest
Bank Account provisions
Exchange differences
1(e)
Total
Net gains on investments
Net income
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward		 10,772
-
-
4,687
-
29,372
2,547
1,188
2,227
-
476
51,269
1,118
-
-
-
11,688
4,346
13,593
823
9
(20)
31,557
33
19,745
(73,620)
(53,875)
97,576
43,701
Unrestricted
Accumulated
Fund
£		 -
-
-
-
-
-
-
32
-
-
290
322
-
-
-
5,418
-
-
-
-
-
-
5,418
-
(5,096)
-
(5,096)
93,305
88,209
£
Unrestricted
Designated
Funds		 45,255
195
14,072
-
-
-
-
-
-
300
-
59,822
-
20
40,051
7,152
-
-
-
312
-
-
47,535
-
12,287
73,620
85,907
42,333
128,240
£
Restricted
Funds		 Total
Total
2021
2020
£
£
56,027
66,072
195
1,140
14,072
15,678
4,687
808
-
802
29,372
27,194
2,547
1,503
1,220
939
2,227
1,376
300
600
766
1,715
111,413
117,827
1,118
77
20
20
40,051
45,978
12,570
17,328
11,688
12,409
4,346
4,170
13,593
14,805
1,135
1,022
9
51
(20)
306
84,510
96,166
33
-
26,936
21,661
-
-
26,936
21,661
233,214
211,553
260,150
233,214

The notes on pages 15 to 20 form part of these accounts.

Oriental Bird Club

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Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Balance Sheet as at 31 December 2021

Notes 31 December 31 December
2021 2020
£ £
Fixed assets:
Investments 7 50,033 -
Current assets:
Stocks 467 429
Debtors 8 7,372 4,809
Cash 246,353 286,181
Total current assets 254,192 291,419
Liabilities:
Creditors:Amounts falling due within one year 9 (44,075) (58,205)
Net current assets 210,117 233,214
Net assets 260,150 233,214
The funds of the charity:
Unrestricted Accumulated Fund 10,11 43,701 97,576
Unrestricted Designated Fund 10,11 88,209 93,305
Restricted Funds 10,11 128,240 42,333
260,150 233,214

Approved by Council on 19[th] August 2022 and signed on its behalf by:

Chris Gooddie John Gregory Chairman Treasurer

The notes on pages 15 to 20 form part of these accounts.

Oriental Bird Club

Page 14

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Notes to the Accounts for the year ended 31 December 2021

1. Accounting policies

(a) Basis of preparation of the accounts

The accounts (financial statements) have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with FRS102 the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

(b) Subscription income

Subscription income is credited to the Statement of Financial Activities in the period to which it relates. Subscriptions received in advance are carried forward as deferred income in the balance sheet under the heading of Deferred income- prepaid subscriptions. Lifetime subscriptions are recorded as donations.

(c) Financial Instruments

The Charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments and are held on the balance sheet at transaction value.

Investments are held at fair value at the balance sheet date, with gains and losses recognised in the Statement of Financial Activities.

(d) Stocks

Stocks of leech socks, T-shirts and other garments are valued at the lower of cost and net realisable value. No value is placed on the remaining stocks of the Club's publications.

(e) Exchange rates

The Club had one overseas bank account in its name in the USA. This account was closed and monies transferred to the UK in February 2022. In the balance sheet, the foreign currency bank balances have been translated into sterling at the exchange rate at the end of the year. Foreign currency receipts and payments have been converted into sterling at the average rate for the year.

(f) Income

Donations and grants receivable are brought into the accounts on receipt or when receivable, where the Charity has certainty of receipt. Income is deferred only when:

Other income is accounted for on an accruals basis, as far as it is prudent to do so.

(g) Expenditure

Page 15

Oriental Bird Club

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation. Expenditure on grants is recorded following unconditional approval by Council and communication to the grant recipient. Costs have been directly attributed to one of the functional categories in the Statement of Financial Activities.

Notes to the Accounts for the year ended 31 December 2021

2. Conservation project costs

Bertram Smythies Memorial Fund projects
In search of Javan Blue-banded Kingfisher, Central Java, Indonesia
(Imam Taufiqurrahman)
Management of shorebird habitat for Spoon-billed Sandpiper, Thailand
(Bird Conservation Society of Thailand)
Education to Save the Christmas Frigatebird in Jakarta Bay, Indonesia
(Seabirds Indonesia)
Migratory Shorebirds Fund projects
To save the only freshwater lake in a migratory mega hotspot, Sri Lanka
(Gayomini Panagoda)
Shorebird surveys at Teknaf peninsular, Bangladesh
(Shoeb Ali)
Engaging local conservation groups in the Gulf of Mottama, Myanmar
(Min Thiha Zaw)		 2021
£
5,418
-
-
2,056
1,821
3,275
12,570		 2020
£
10,000
10,000
7,328
-
-
-
27,328

3. Support costs

Support costs have not been allocated to activity categories within the Statement of Financial Activities; however, the table below provides such an allocation. The most significant costs are postage costs, the majority of which are incurred in mailing the Club's publications to members and have been allocated on an actual basis. Other costs have been allocated on an actual basis where possible; otherwise, they have been apportioned on the basis of estimated usage.

Page 16

Oriental Bird Club

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Postage and mailing
Stationery and photocopy costs
Publicity and website costs
Meeting costs
Insurance
Independent examiner's fee		 Raising
funds
£
474
13
352
168
104
-
1,111		 Charitable
Governance
activities
£
£
10,884
180
13
7
237
67
393
281
52
18
-
350
11,579
903		 Total
Total
2021
2020
£
£
11,538
13,650
33
16
656
513
842
132
174
174
350
320
13,593
14,805

Notes to the Accounts for the year ended 31 December 2021

4. Trustees

No remuneration was paid or payable out of OBC funds directly or indirectly to any Council member or to any person or persons known to be connected with them.

Five Council members have been reimbursed the cost of purchases made and expenses incurred on behalf of the Club, in respect of meeting costs, website hosting and maintenance costs, postage and stationery.

5. Employees

The charity has no paid employees.

6. Taxation

The Club is a registered charity, and it is considered that its activities and relationships are such that no corporation taxation liability will arise.

7. Fixed Asset Investments

During the year the Club invested £50,000 in COIF Charities Ethical Investment Fund Accumulation Units. At the year end this investment was held at the bid market value, which gave rise to a gain of £33 in the Statement of Financial Activities, and a fair value of £55,033.

8. Debtors

Oriental Bird Club

Page 17

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

9. Creditors
Trade debtors
Other debtors
Accrued income- interest
Amounts falling due within one year:
Accruals for grants payable
Accruals for publication and other costs
Deferred income - prepaid subscriptions
Deferred income - other		 2021
2020
£
£
1,403
923
5,669
2,798
300
1,088
7,372
4,809
2021
2020
£
£
21,017
21,698
11,046
19,826
11,912
16,681
100
-
44,075
58,205

9. Creditors

Notes to the Accounts for the year ended 31 December 2021

10. Analysis of net assets between funds

Unrestricted Unrestricted
Accumulated Designated
Fund
Funds
£
Fixed Assets: Investments
50,033
-
Cash
9,413
90,968
Current assets excluding cash
6,263
241
Creditors: Amounts falling due within one year
(22,008)
(3,000)
43,701
88,209
£		 Restricted
Total
Funds
2021
£
£
-
50,033
145,972
246,353
1,335
7,839
(19,067)
(44,075)
128,240
260,150

Prior year comparatives:-

Oriental Bird Club

Page 18

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

**Unrestricted ** Unrestricted Restricted Total
**Accumulated ** Designated Funds 2020
Fund Funds
£ £ £ £
Cash 129,424 95,646 61,111 286,181
Current assets excluding cash 3,439 659 1,140 5,238
Creditors: Amounts falling due within one year (35,287) (3,000) (19,918) (58,205)
97,576 93,305 42,333 233,214

11. Movement in Funds

£
Accumulated Fund
97,576
Bertram Smythies Memorial Fund
93,305
Conservation Fund
38,665
OBC-March Conservation Fund
308
Migratory Shorebirds Fund
96
Honorary Membership Fund
3,264
233,214
Balance at
1 January 2021		 Income Expenditure
£
£
51,302
(31,557)
322
(5,418)
12,900
(26,003)
14,072
(14,380)
31,450
(7,152)
1,400
-
111,446
(84,510)		 Transfers
£
£
(73,620)
43,701
-
88,209
75,000
100,562
-
-
-
24,394
(1,380)
3,284
-
260,150
Balance at
31 December 2021

Notes to the Accounts for the year ended 31 December 2021

Prior year comparatives:-

£
Accumulated Fund
37,521
Bertram Smythies Memorial Fund
109,990
Conservation Fund
53,018
OBC-March Conservation Fund
7,114
Migratory Shorebirds Fund
96
Honorary Membership Fund
3,814
211,553
1 January 2020
Balance at		 Income Expenditure
£
£
92,510
(32,475)
693
(17,378)
8,076
(23,829)
15,678
(22,484)
-
-
870
-
117,827
(96,166)		 Transfers
£
£
20
97,576
-
93,305
1,400
38,665
-
308
-
96
(1,420)
3,264
-
233,214
31 December 2020
Balance at

Bertram Smythies Memorial Fund

Oriental Bird Club

Page 19

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

This designated fund, which has been set aside by Council out of unrestricted funds, arose as a result of a legacy from the estate of Bertram Smythies. It will be used in furtherance of the Club's charitable objectives, with conservation or conservation awareness projects the preferred purpose to which the funds, along with interest earned from their investment will be directed.

In addition, the Club has established the following restricted funds:

Conservation Fund

The Conservation Fund was set up to provide awards to projects with high merit for conservation in the Orient. It is funded from donations to the Club, from both individual members and the Club's Corporate Sponsors, along with the net proceeds from raffles and other fundraising activities. A transfer of £75,000 was made in 2021 from the Accumulated Fund (2020- £1,400) representing legacies received by the Club in 2020 and 2021 as well as sums raised from the sales of leech socks and other garments in 2021, together with the Club's publications.

OBC-March Conservation Fund

This Fund was set up in 2015 following the receipt of a grant awarded by the March Conservation Fund of Tides Foundation, on the recommendation of Mr. Ivan Samuels. It is run alongside and using the same principles as the main Conservation Fund.

Migratory Shorebirds Fund

This Fund was formerly the Spoon-billed Sandpiper Fund, set up following the "Egg and Spoonie Race" held in Norfolk in May 2013 which raised funds for the Wildfowl & Wetlands Trust Spoonbilled Sandpiper conservation breeding programme. As a result of a £30,000 donation received in January 2021 specifically to conserve migratory shorebirds the fund has been renamed and is focused on, but now not restricted to, the conservation of the Spoon-billed Sandpiper.

Honorary Membership Fund

This Fund has been set up to provide honorary membership for nationals in the Orient who are not able to pay full subscriptions. It is funded from subscriptions from Supporting Members and Business Supporters. A transfer of £1,380 was made in 2021 to the Accumulated Fund (2020£1,420).

Notes to the Accounts for the year ended 31 December 2021

12. Statement of Financial Activities for the year ended 31 December 2020

Oriental Bird Club

Page 20

Registered Charity in England and Wales No. 297242

Annual Report and Accounts Year ended 31 December 2021

Notes
Income from:
Donations and legacies
Donations and legacies from members
Gift Aid tax refund
Donations from foundations
Other trading activities
Sales of goods and sales commissions
Fundraising events
Charitable activities
Subscriptions
1(b)
Gift Aid tax refund
Sales of publications
Advertising income from_BirdingASIA_
Donations from Corporate Sponsors
Investments
Bank interest
Total
Expenditure on:
Raising funds
Cost of sales- goods
Raffle costs
Charitable activities
Conservation Fund grants
Conservation project costs
2
Cost of production-BirdingASIA
Cost of production-Forktail
Support costs
Postage, meeting & other support costs
3
Bank charges and interest
Indian Bank Account provision
Exchange differences
1(e)
Total
Net income
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward		 59,668
-
-
808
-
27,194
1,503
905
1,376
-
1,056
92,510
77
-
-
-
12,409
4,170
14,805
657
51
306
32,475
60,035
20
60,055
37,521
97,576
Unrestricted
Accumulated
Fund
£		 -
-
-
-
-
-
-
34
-
-
659
693
-
-
-
17,328
-
-
-
50
-
-
17,378
(16,685)
-
(16,685)
109,990
93,305
Unrestricted
Designated
Funds
£		 Total
2020
£
6,404
66,072
1,140
1,140
15,678
15,678
-
808
802
802
-
27,194
-
1,503
-
939
-
1,376
600
600
-
1,715
24,624
117,827
-
77
20
20
45,978
45,978
-
17,328
-
12,409
-
4,170
-
14,805
315
1,022
-
51
-
306
46,313
96,166
(21,689)
21,661
(20)
-
(21,709)
21,661
64,042
211,553
42,333
233,214
Restricted
Funds
£

Oriental Bird Club

Page 21

Registered Charity in England and Wales No. 297242