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BirdLife International
(The Secretariat to the BirdLife International Partnership)
Financial Statements for the year ended 31 December 2013
together with Trustees’ and Auditors’ reports
Company registration number: 2985746
Charity registration number: 1042125
BirdLife International Trustees Report and Financial Statements 2013
www.birdlife.org
Page
Trustees’ Report
Introduction 1
Objectives and Activities 2
Reference & Administrative Information
Officers, Trustees and Senior Staff 3-4
Offices 4
Principal Professional Advisers 5
Structure, Governance and Management 6
Strategic Report
Achievements and Performance 7-10
Plans for Future Periods 10
Financial Review 11-12
Risk and Uncertainty 12
Auditors 12
Acknowledgements 12
Independent Auditors’ Report 13
Consolidated Statement of Financial Activities 14
Balance Sheets 15
Consolidated Cash Flow Statement 16
Notes to the Accounts 17-34
Supporting the Work of BirdLife International 35
BirdLife International Trustees Report and Financial Statements 2013
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Trustees’ Report
Introduction
Trustees’ Report and Financial statements The Trustees present their report and the financial
statements, together with the auditors’ report, for the year
ended 31 December 2013 for BirdLife International (the
Secretariat to the BirdLife International Partnership).
BirdLife International is a UK registered charity and
company that in itself is only one component of a
Partnership of independent organisations working in 120
countries and territories around the world. This annual
report and the accounts reflect the activities of the
Secretariat, but do not report on the full activities of the
BirdLife International Partnership. The company and
charity in this context refer only to the Secretariat, which
itself operates across all continents. However, to better
understand what the Secretariat is and what it does, it is
necessary to outline the context of the Partnership. The
Trustees’ report sets out the main elements of the
Partnership strategy and then describes the Secretariat in
more detail.
The BirdLife International Partnership BirdLife is a worldwide nature conservation Partnership that
works locally, nationally and globally for birds, for nature
and for people. Nature is crucial to Earth’s life support
systems and for people’s well-being and quality of life.
Saving nature is both a moral imperative and a practical
necessity. BirdLife’s work embraces all nature, with a special
focus on birds, which make biodiversity more visible and
understandable and inspires positive action.
Why does BirdLife exist? BirdLife’s Vision… is of a world rich in biodiversity with
people and nature living in harmony, equitably and
sustainably.
BirdLife’s Mission… is to conserve birds, their habitats and
global biodiversity, working with people toward
sustainability in the use of natural resources.
How does the Partnership work? Three strands run through all BirdLife’s work: partnership,
science and action.
BirdLife itself is a unique Partnership of national,
membership-based conservation organisations in 120
countries and territories across the world.
Partners plan and work together, sharing ideas, information,
experience and support. Elected Partner representatives
provide governance for BirdLife.
BirdLife’s priorities and programmes are based firmly on
science, underpinned by the best available evidence. Our
work to conserve biodiversity focuses on birds, because they
are very good indicators for the natural world as a whole, as
well as being important in their own right. Birds are popular,
appealing and – as a result – exceptionally well-known,
providing an excellent scientific foundation for BirdLife’s
work. By saving the habitats and ecosystems important for
birds, we effectively conserve a much broader array of
biodiversity.
BirdLife takes practical action. We work with and for people
– to improve their quality of life alongside, and as a result of,
nature conservation. We collaborate with others wherever
possible, at local, national, regional or global levels, linking
with community groups, governments, businesses,
Universities and other non-governmental organisations
(NGOs) to increase the impacts of our efforts.
BirdLife’s unique structure BirdLife’s formal network comprises Partners, Partners
Designate, Affiliates and a Secretariat.
Partners and Partners Designate are like-minded NGOs with
a focus on conserving birds and the environment. Each
Partner/Partner Designate is an independent, supporter-
based, grassroots organisation governed by a democratic
body. Through their members and supporters, volunteers
and local groups they represent civil society and local
communities.
Every Partner/Partner Designate represents a constituency
from a unique geographical country or territory and normally
only one Partner can represent a country or region. The
Partners have chosen to organise themselves into Regional
groups for the purposes of planning and implementing
regional programmes. Every four years the whole Partnership
meets to adopt global strategies and programmes, elect
governing bodies and agree priorities for shared action.
In some areas of the world where there is no BirdLife Partner
organisation the Council appoints an Affiliate. A BirdLife
International Affiliate is an organisation that is the BirdLife
contact in its geographical territory which actively promotes
the BirdLife strategy and programmes and seeks, where
appropriate, to establish a BirdLife Partner presence.
The Secretariat is the body of global and regional staff who
co-ordinate and facilitate the BirdLife International
strategies, programmes and policies.
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Objectives and Activities
BirdLife’s Strategy 2013-2020 BirdLife’s Strategy has four pillars – Save Species, Conserve
Sites and Habitats, Encourage Ecological Sustainability and
Empower People for Positive Change – which taken together
constitute BirdLife’s approach to conservation.
Each strategic pillar comprises two to three strategic
objectives. The Strategy directly supports the commitment of
the world’s governments to take urgent and effective action
to halt the loss of biodiversity, and to achieve the 20 Aichi
biodiversity targets by the year 2020.
BirdLife’s Strategic Objectives in Summary
Pillar 1 – Save Species
1.1 Prevent extinctions
1.2 Keep common birds common
Pillar 2 – Conserve Sites and Habitats
2.1 Identify, conserve, restore and monitor the sites
and habitats important for birds and other
biodiversity
2.2 Promote resilient ecological networks
Pillar 3 – Encourage Ecological Sustainability
3.1 Demonstrate and advocate nature’s values
3.2 Promote policies that support sustainability
Pillar 4 – Empower People for Positive Change
4.1 Catalyse support for nature
4.2 Promote local conservation action
4.3 Strengthen the global BirdLife Partnership
Conservation Programmes to deliver the
Strategy
The Strategy is translated into action through a set of
BirdLife Global and Region-specific Conservation
Programmes.
Nine Global Conservation Programmes have been
developed since the adoption of the last strategy and are
already in place for the planning period 2013-2020.
Some are well established (e.g. the Preventing Extinctions
programme), others more recent and responding to specific
conservation issues and opportunities (e.g. Forests of Hope,
which addresses rampant tropical deforestation and its role
in global warming, and aspires to use innovative funding
mechanisms for better forest protection). These programmes
are co-ordinated across all the regions and therefore global
in character.
Other programmes may be specific to a region, like the
grassland programme in the Americas, or the agriculture
policy programme in Europe and Central Asia,
appropriately reflecting region-specific priorities and focus.
The diagram below shows the relationship between the BirdLife
Strategy, Conservation Programmes and Regional Plans.
These Global and Region-specific Conservation Programmes
help the Partnership focus and work together around
common priorities, communicate our work more clearly and
mobilise resources. The Programmes promote coherence and
cohesion across the Partnership, and make it easier to
explain and demonstrate BirdLife’s work.
By 2020, each Programme is expected to deliver on a set of
high-level Expected Results. Targets for the Expected Results
are in development and will continue to be refined and
reviewed. The Global and Region-specific Conservation
Programmes and their Expected Results form the basis for
each regional Partnership to choose their priorities and
contribution to the global BirdLife Strategy. These priorities
are decided by each BirdLife region (Africa, the Americas,
Asia, Europe and Central Asia, the Middle East and the
Pacific) and outlined in Regional Plans, which bring together
the collective plans (for the four-year period between World
Congresses) of Partners in each region.
The Global and Region-specific Conservation Programmes
are a planning, communications and fundraising tool. They
are not intended to cover all of BirdLife’s work
comprehensively. Thus, additional activities will be
identified and undertaken regionally and globally to ensure
effective delivery of the BirdLife Strategy.
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Reference and Administrative Information
Officers, Trustees and Senior Staff
Honorary Officers [For the Partnership and Secretariat]
Honorary President Honorary President Emeritus
Her Imperial Highness Princess Takamado of Japan Her Majesty Queen Noor of Jordan
Honorary Vice Presidents Honorary Presidents of the Rare Bird Club
Baroness Young of Old Scone (UK) Margaret Atwood & Graeme Gibson (Canada)
Gerard A Bertrand (USA)
Peter Schei (Norway)
Anastasios P Leventis (UK)
Benjamin Olewine IV (USA)
BirdLife Council Members and Trustees The Council members of the BirdLife International Partnership act as the Trustees of the Secretariat (BirdLife International the
charity) and as Directors of BirdLife International as a UK company limited by guarantee. In June 2013 Council elections were held
at the Global Partnership Meeting. The following people served in the capacity of Trustee and Director during 2013 and up until the
date the financial statements were approved:
Chair: Treasurer:
Peter Schei (Norway) (resigned June 2013) Benjamin Olewine IV (USA) (resigned June 2013)
Khaled Irani (Jordan) (appointed June 2013) Nick Prentice (UK) (appointed June 2013)
Other Council Members:
Africa Asia
Paul Matiku (Kenya) (resigned June 2013) Asad Rahmani (India) (resigned June 2013)
Chipangura Chirara (Zimbabwe) (resigned June 2013) Anabelle Plantilla (Philippines) (resigned June 2013)
Achilles Byaruhanga (Uganda) (appointed June 2013) Sarath Kotagama (Sri Lanka) (appointed June 2013)
Idrissa Zeba (Burkina Faso) (appointed June 2013) Shawn Lum (Singapore) (appointed June 2013)
Americas Europe & Central Asia
Alberto Yanosky (Paraguay) (resigned June 2013) Josep del Hoyo (Spain) (resigned June 2013)
Peg Olsen (USA) Werner Muller (Switzerland) (resigned June 2013)
Yvonne Arias (Dominican Republic) (appointed June 2013) Fred Wouters (Netherlands)
David Diaz (Ecuador) (appointed June 2013) Mike Clarke (UK)
Luis Costa (Portugal)
N
Nada Tosheva (Bulgaria) (appointed June 2013)
Middle East
Yehya Khaled (Jordan) (resigned June 2013) Pacific
Mohammed Shobrak (Saudi Arabia) (resigned June 2013) Mike Britton (New Zealand) (resigned June 2013)
Imad AlAtrash (Palestine) (appointed June 2013) Philippe Raust (French Polynesia)
Assad Serhal (Lebanon) (appointed June 2013) Paul Sullivan (Australia) (appointed April 2014)
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Senior Management of the Secretariat
Chief Executive
Marco Lambertini (resigned February 2014)
Hazell Thompson (appointed Acting CEO February 2014)
Global Directors
Leon Bennun (Science, Policy & Information) Chris Spreadbury (Finance & Administration)
Hazell Thompson (Partnership Capacity & Communities)
Richard Grimmett (Conservation)
Regional Directors
Amiro Perez (Americas) Angelo Caserta (Europe & Central Asia)
Ibrahim Khader (Middle East) Don Stewart (Pacific)
Cristi Nozawa (Asia)
Julius Arinaitwe (Africa)
Secretariat Offices
Global Partnership Secretariat and Registered Office:
BirdLife International
Wellbrook Court, Girton Road,
Cambridge, CB3 0NA
United Kingdom
Other principal BirdLife International Partnership Secretariat Offices:
Africa Partnership Secretariat
P.O. Box 3502, 00100 GPO,
Nairobi,
Kenya
Americas Partnership Secretariat
17-17-717
Quito
Ecuador
Asia Partnership Secretariat
354 Tanglin Road, #01-16/17,
Tanglin International Centre,
Singapore 247672
Europe and Central Asia Partnership Secretariat
Avenue de la Toison d’Or 67,
B-1060, Brussels,
Belgium
Middle East Partnership Secretariat
PO Box 2295,
Amman 11953,
Jordan
Pacific Partnership Secretariat
GPO Box 18332,
Suva,
Fiji
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Principal Professional Advisers
Principal Bankers Investment Managers
Barclays Bank PLC BlackRock Investment Management (UK) Limited
9-11 St Andrews Street 12 Throgmorton Avenue
Cambridge CB2 3AA London EC2N 2DL
United Kingdom United Kingdom
CAF Bank Limited F&C Investment Management (UK) Limited
25 Kings Hill Avenue PO Box 9040
Kings Hill, West Malling Chelmsford
Kent ME19 4JQ CM99 2XH
United Kingdom United Kingdom
Principal Solicitors UBS AG
Mills & Reeve London Branch
Francis House, 112 Hills Road 3 Finsbury Avenue
Cambridge CB2 1PH London EC2M 2AN
United Kingdom United Kingdom
Registered Auditors Principal Pension Advisors
Crowe Clark Whitehill LLP NW Brown Group Limited
Chartered Accountants and Registered Auditors Richmond House
St. Bride's House 16 - 20 Regent Street
10 Salisbury Square Cambridge CB2 1DB
London EC4Y 8EH United Kingdom
United Kingdom
Several other bankers, solicitors and auditors are also used around the world providing support to all our Regional Offices,
Country Programmes and Site Projects.
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The BirdLife International Secretariat
Structure, Governance and Management
BirdLife International structure BirdLife International is a company limited by guarantee and a
UK registered charity. The governing instrument is a
Memorandum and Articles of Association. BirdLife International
applies its income and property to the promotion of its
objectives. In the event that income exceeds expenditure in any
year, such surplus shall not be distributed but retained by the
company for the promotion of its objectives. The company is
registered under company number 2985746.
The BirdLife Partnership comprises the regional groupings of
NGO Partners in Africa, the Americas, Asia, Europe & Central
Asia, Middle East, and the Pacific. All regions have their own
Secretariat office supporting their respective network. In several
countries with high biodiversity but no suitable NGO Partner in
country, BirdLife International has established its own projects
and Country Programmes.
Governance Every four years (with 2013 being such a year) the Partnership
holds Global Partnership Meetings to adopt strategies,
programmes and policies and elect a board of directors (known
as Council) and Trustees (known as Council Members). A series
of advisory Regional Committees are also elected. The Council
appoints a Chief Executive to head a decentralised international
Secretariat – the BirdLife International staff. The Secretariat co-
ordinates and supports the Partnership to achieve BirdLife
International’s aims and objectives.
Council comprises a Chairperson, a Treasurer, and other
Trustees elected by the Partnership at the Global Partnership
Meeting. In addition, up to four positions are normally available
to be co-opted by the remaining members of Council. Each
elected Council member can serve up to two consecutive four-
year terms, but a third consecutive term is possible if one or two
of the terms were served as Chairperson or Treasurer. The
maximum period of consecutive service on Council is 12 years.
After an absence of four years re-election to the Council is
possible. Trustees are elected by the Partnership on the basis of
their relationship with particular Partners or groups of Partners.
They have been informed that they must exercise their
responsibilities independently of their links with each
organisation. Once a new Council is elected an induction is
given to ensure that the roles and responsibilities as Trustees are
fully understood.
There is also a separate Finance Sub Committee of Council that
meets before each Council meeting that oversees and advises the
Trustees on financial matters. Other sub-committees of Council
operate from time to time working on different strategic issues.
Trustees The Trustees who served during the year are shown on page 3.
Management Strategic issues, documents, and annual work programmes and
budgets for the Secretariat are prepared by the management
team of senior staff, for consideration of the Trustees. The
management team formally report to the Trustees twice per
year. The Trustees delegate the day to day running of the
organisation to the Chief Executive.
Trustees’ responsibilities The Trustees are responsible for preparing the Trustees' Report
and the financial statements in accordance with applicable law
and regulations. Company law requires the Trustees who are
also the Directors to prepare financial statements for each
financial year. Under that law the Trustees have elected to
prepare the financial statements in accordance with United
Kingdom Generally Accepted Accounting Practice (United
Kingdom Accounting Standards) and applicable law. Under
company law the Trustees must not approve the financial
statements unless they are satisfied that they give a true and fair
view of the state of affairs of the company and the group and of
the surplus or deficit of the group for that period. In preparing
these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them
consistently;
observe the methods and principles in the Charities SORP;
make judgments and accounting estimates that are
reasonable and prudent;
state whether applicable UK Accounting Standards have
been followed, subject to any material departures disclosed
and explained in the financial statements;
prepare the financial statements on the going concern basis
unless it is inappropriate to presume that the company will
continue in business.
The Trustees are responsible for keeping adequate accounting
records that are sufficient to show and explain the company and
group's transactions and disclose with reasonable accuracy at
any time the financial position of the charity and group and
enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for
safeguarding the assets of the charity and group and hence for
taking reasonable steps for the prevention and detection of fraud
and other irregularities.
The Trustees are also responsible for ensuring that adequate
arrangements are in place to manage risk and uncertainty as
expanded further on page 12.
The Trustees confirm that they have paid due regard to the
guidance contained in the Charity Commission’s general
guidance on public benefit when setting the charity’s objectives
and planning its activities. This report explains the Charity’s
activities and demonstrates how they contribute to the Charity’s
purposes and provide public benefit.
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Strategic Report
Achievements and Performance
2013 Programme Highlights
Preventing Extinctions
Over the last decade, the BirdLife Partnership has worked to
assess the condition and trends of the world’s birds, thereby
gaining invaluable insight into the wider state of biodiversity.
Drawing on a uniquely deep and broad data set and using
innovative analysis, a report called ‘State of the World’s Birds’ is
designed to make science-based evidence available to national
and international policy and decision-makers. This report was
successfully launched at the Birdlife World Congress in June.
Thirty-three Preventing Extinction projects were live during
2013, covering at least 35 Critical or Endangered species, with
some major conservation achievements including:
Chinese Crested Tern: until this year, there were only two
known breeding colonies. An innovative tern colony
restoration project appears to have succeeded in re-
establishing another, on an islet in the Jiushan Islands;
Tahiti Monarch: has enjoyed its most successful breeding
season since Societe d’Ornithologie de Polynesie (BirdLife
Partner in French Polynesia) began an intensive programme
of nest protection in 1998. Ten young fledged, representing a
four-fold increase on previous years, and seven new
territories were established;
Northern Bald Ibis: had its second most successful breeding
season on records, fledging 148 young. Management and
conservation of this Moroccan population is supervised by
SEO (BirdLife Partner in Spain) in conjunction with
Moroccan government agencies and GREPOM (BirdLife
Partner in Morocco), with funding from HRH Prince Albert
II of Monaco.
There were seven new Species Champions recruited, for the
Araripe Manakin, Cherry-throated Tanager ,Canada Warbler,
Giant Ibis, Great Indian Bustard, Secretarybird and White-
winged Flufftail/Southern Bald Ibis.
There was also the prominent launch of the report ‘Wildlife
Comeback in Europe’, documenting the recovery of 19 bird
species, some close to extinction, thanks to conservation action.
In addition, a publication entitled ‘Saving the World’s Most
Threatened Birds’ was launched, showing, for example, that
>40% of globally threatened birds and >67% of Critical species
have benefited from conservation action by the BirdLife
Partnership since 2008.
Important Bird and Biodiversity Areas (IBAs)
The first global list of IBAs in Danger (an inventory of sites of
most critical concern) was completed by the Partnership
resulting in an initial list of 334 sites.
The IBA workshop at the BirdLife World Congress entitled
‘Safeguarding the World’s Birds and Biodiversity Areas’ was
well-attended and saw the launch of the IBAs in Danger
initiative and endorsement of the IBA Programme as a whole by
a high-profile external panel, with representatives from financial
institutions, the corporate sector and other large international
conservation NGOs.
There was significant involvement in IUCN’s programme to
develop a common standard for identifying Key Biodiversity
Areas (KBAs), including the technical development of methods
and process, through sharing of data and expertise as well as
participation in workshops and new analytical studies.
The Marine IBA E-atlas was also launched at the World
Congress, it contains data for more than 3,300 sites significant
for seabird conservation worldwide.
BirdLife’s newly developed Toolkit for Ecosystem Service Site-
based Assessment (TESSA) was launched during the year and,
in collaboration with the Tropical Biology Association, a project
in the use of this method to evaluate ecosystem services at IBAs
in five African Partner countries was successfully completed.
The BirdLife led Regional Implementation Team (RIT) for the
Critical Ecosystem Partnership Fund (CEPF) investment in the
Mediterranean Basin Biodiversity Hotspot; launched three new
calls for proposals and granted $6million to 50 projects, within
12 countries. The grants awarded to civil society organizations
from this fund will work towards safeguarding globally
threatened species and critical sites in the Mediterranean Basin;
promoting innovative partnerships between NGOs, government,
local communities and land-owners to enhance conservation and
connectivity in the region. The RIT is made up of team members
from BirdLife International, including its Middle East office and
the BirdLife Partners DOPPS (BirdLife Slovenia) and LPO -
Ligue pour la Protection des Oiseaux (BirdLife France).
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Migratory Birds and Flyways
The development of sustainable power generating capacity in
North Africa and the Middle East will improve the lives of the
human population, but has the potential to threaten the large
numbers of raptors, cranes, storks and other large soaring birds
which migrate through the region. BirdLife’s Migratory Soaring
Birds project (MSB) has been working in 2013 with governments
and industry sectors in the region to minimise these impacts.
Most recently, the Egyptian Environmental Affairs Agency
(EEAA), and the New and Renewable Energy Authority
(NREA), signed a Memorandum of Understanding with the
MSB project to incorporate and promote the conservation of
migratory soaring birds and other biodiversity within the energy
sector in Egypt.
The MSB project has in 2013 prompted another government to
deal with one of the longest-standing threats to migratory
raptors in the region. Following an MSB workshop, the
government of Sudan has undertaken to replace the notorious
Port Sudan “killer line”, which is estimated to have killed
hundreds and perhaps thousands of Egyptian Vultures since it
was constructed in the 1950s.
With support from the Japanese Ministry of Environment,
BirdLife is supporting projects on the conservation of the Inner
Gulf of Thailand and the Gulf of Martaban, Myanmar, including
progress on Ramsar listing and success with hunting mitigation.
In Asia, BirdLife has launched ‘Welcome to the Birds’, a new,
annual flyway-wide awareness-raising festival for migratory
birds within the East Asian Australasian Flyway, with eleven
countries/territories being involved in 2013, and plans to grow
this further in 2014.
Seabirds and Marine Conservation
The Marine IBA E-atlas was successfully launched at the Birdlife
World Congress; it contains over 3,300 important sites for
seabird conservation. It will be used in CBD processes to identify
candidate Marine Protected Areas (‘Ecologically or Biologically
Significant Areas’).
Of the world’s 22 albatross species, 17 are considered threatened,
mainly because of the impact of fisheries, particularly long-line
vessels whose baited hooks are fatally attractive to the slow-
breeding seabirds. BirdLife has also been working with UK-
based engineering company Fishtek to develop an innovative
mitigation measure for longline fisheries. The result, the Hook
Pod, encloses the barb of the hook until it sinks out of reach of
foraging seabirds. BirdLife’s Albatross Task Force is currently
helping conduct trials of the Hook Pod in South Africa and
Brazil. Results so far indicate the Pod has no negative effect on
fish catches, and the fishermen like using it.
Invasive Alien Species
In 2013, after intensive lobby work led by the RSPB, the
European Commission tabled a proposal for comprehensive
legislation on the prevention, monitoring, control and
eradication of Invasive Alien Species. This is now going through
the legislative process in the European Parliament and Council
of Ministers and we are actively lobbying to get the legislation
adopted and improved.
An operation to protect Suwarrow Atoll (Cook Islands), a
seabird IBA, from introduced rats and feral cats was successfully
implemented by the BirdLife Partner Te Ipukarea Society, and
the BirdLife Pacific Secretariat between April and June. The
success of the eradication will be confirmed in 2015, but
anecdotal reports from personnel stationed on the Atoll are
promising.
The eradication of cats from Kayangel Atoll (Palau), is believed
successful for three of the four islets (further monitoring is
needed). For the fourth islet (Kayangel) this requires a revised
operation integrating a rodent and cat eradication which will
also need funding. A timeframe for a new operation is to be
established.
Within the European Commission funded BirdLife Pacific
‘Island Restoration Project’ an assessment has been completed of
the socio-economic impacts of five Invasive Species in Fiji. A
summary finding is that the most cost-effective management
option varies by species, precluding a universal solution.
Nevertheless, the benefits of management often exceed the costs
of management by a wide margin, arguing for a more concerted
effort to control the spread of invasive species in the Pacific.
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Forests of Hope
In 2013, BirdLife’s Partners in Sierra Leone (CSSL) and Liberia
(SCNL), with the support of the RSPB and VBN (BirdLife in the
UK and the Netherlands), have continued saving the last great
remnant of West Africa’s Upper Guinea forest. Uniting the Gola
National Park in Liberia with the Gola Rainforest National Park
in Sierra Leone, with additional forest corridors, the proposed
Transboundary Peace Park will ultimately protect over 2,000
km² of forest. Forest communities on both sides of the border are
benefitting from new employment and more secure livelihoods,
and are closely involved with the demarcation and protection of
the park. The BirdLife Partnership’s work have established 80
community groups which aim to create more secure and
sustainable livelihoods, and end practices like bushmeat hunting
and slash-and-burn farming.
The first phase of Asity Madagascar’s Biodiversity Offsets
Programme was launched at the Tsitongambarika Forest in May
2013 with three years’ funding support from the neighbouring
Rio Tinto mine. This significant commitment was achieved
despite major economic and political challenges to the mining
programme.
78 ha of dry forest was successfully purchased in the ecological
corridor between the Sierra de Bahoruco and Jaragua National
Parks in the Dominican Republic by Grupo Jaragua with
funding from the Jensen Foundation and the Tropical Forests
Forever Foundation. This brings the total area of forest
purchased over the last three years in this critically important
forest corridor to 202 ha.
BirdLife received US$ 3 million from Singapore Airlines to set
up an endowment for the Harapan Rainforest Initiative in
Indonesia. The initiative conserves over 100,000 hectares of one
of the most biodiverse rainforests in the world in central
Sumatra and supports the indigenous communities who depend
on the forest for their livelihoods.
A proposal for a second Ecosystem Restoration (ER) concession
at Gorontalo in Sulawesi was advanced significantly by Burung
Indonesia with support from VBN (BirdLife Partner in the
Netherlands). This builds upon the experience from Harapan in
Sumatra, which was the pilot ER concession for Indonesia.
Burung Indonesia is applying for German Government funding
for Gorontalo (through the International Climate Initiative) with
support from NABU (BirdLife Partner in Germany).
Climate Change
This year BirdLife contributed to a study which identified ten
global priority regions for targeted funding. Global Climate
Change Adaptation Priorities for Biodiversity and Food Security,
details areas where adapting to the impacts of climate change
would provide the greatest benefits both to small farmers and to
the natural ecosystems that support life on Earth.
Work on ecosystem-based approaches (EbA) to climate change
adaptation significantly advanced in East Africa, through a
series of four national workshops attended by key national
stakeholders including government, NGOs, local communities
and academics, covering mainstreaming EbA into national
policies and undertaking vulnerability assessments with local
communities at four IBAs.
A BirdLife delegation co-ordinated effort at the UNFCCC COP
19 meeting held in Poland, with a particular focus on the
recognition of the role and needs of ecosystems in REDD+ and
climate change adaptation, work involved the preparation and
dissemination of briefing papers on REDD+ biodiversity
safeguards and non-carbon benefits.
Local Empowerment
Significant progress was made in assessing the capacity needs
for the Local Empowerment Programme among Local
Conservation Groups (LCGs) and Partners in two biogeographic
regions (Lake Victoria Basin and the Mediterranean Flyway) and
tools are now under development to support strengthening (for
participatory community planning and development of national
LCG strategies).
The Local Empowerment Programme (LEP) was launched in the
Pacific with funding from the Jensen Foundation; such that two
BirdLife Regions - Africa and the Pacific - have now established
regional LEPs. As part of the Pacific Programme, a total of seven
more Local Conservation Groups (LCGs) were established
within the Pacific Partnership (in Palau, New Caledonia, French
Polynesia, Cook Islands and Fiji).
In Africa, funding for a regional project involving four countries
in the Lake Victoria Basin in East Africa was secured from the
Jensen Foundation and Partners are now working with LCGs to
develop participatory community plans at the focal IBAs.
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The Living on the Edge project is led by VBN (BirdLife in the
Netherlands), and works with BirdLife Partners, community-
based organisations, Local Conservation Groups and other
agencies and institutions to reduce habitat degradation in the
countries of the African Sahel, south of the Sahara. Since its
inception, the project has implemented a diversity of livelihood
interventions at nine sites in Burkina Faso, Mauritania and
Nigeria. Among the latest achievements, new boreholes are
bringing safe, fresh water to communities around two IBAs in
Burkina Faso.
Critical progress was made for BirdLife’s work on birds, culture
and society with the release of a global review of the cultural
value of birds, Birds and People, with author Mark Cocker and
publisher Random House, and the creation of a Ethno-
Ornithology World Archive, an innovative project between
BirdLife, Oxford University, Lynx Editions, and the Endangered
Languages Unit at London’s SOAS.
Capacity Development
Through a sustained Capacity Development Programme,
indigenous, community-based national NGOs in Morocco,
Vietnam and Fiji (GREPOM, VietNature and NatureFiji) were
strengthened to the point where these NGOs took over the roles
of external BirdLife Country Programmes in their countries in
2013. GREPOM and NatureFiji were accepted as BirdLife
Affiliates at the Global Partnership Meeting.
Capacity Development work in the Balkans through an EC –
funded project “Wings over Balkans” built the capacity of three
national NGOs in Croatia (BIOM), Montenegro (CZIP) and
Serbia (BPSS) such that they were accepted as BirdLife Affiliates
in June 2013. The Mauritian Wildlife Foundation was also
accepted as a BirdLife Affiliate so that the BirdLife Partnership
expanded to 120 countries and territories across the world.
A Global Partnership Review Process was completed in 2013 to
determine the strengths and weaknesses of the Partnership;
strengthening plans were developed for Partners as required
and are being implemented.
The capacity of eight conservation NGOs in the Mediterranean
to work effectively as a dynamic self-sustaining network, to
better protect key species, sites and habitats at the heart of the
Africa-Eurasia Flyway was enhanced through implementation of
a MAVA-funded project in 2013. Project implementation has
focused on reducing threats to migratory birds in the
Mediterranean and has included securing a two year hunting
ban for Sasko Lake in Montenegro; the drafting of the first ever
national Strategic Action Plan to address illegal trapping in
Cyprus; formation of a coalition of Maltese NGOs for abolition
of spring hunting and the implementation of a hunters’ training
course by the Society for the Protection of Nature in Lebanon
(SPNL).
Other Highlights
BirdLife World Congress The BirdLife World Congress took place in Ottawa in Canada in
June 2013. It marked two major anniversaries: the 90th
anniversary of the organisation from which BirdLife evolved
(making it the oldest truly international conservation
organisation), and the 20th anniversary of the BirdLife
Partnership. The six day event included the Regional and Global
Partnership meetings at which the new Global Council was
elected, and the new Strategy and Programmes discussed. There
were also a number of workshops and side events covering all
aspects of BirdLife’s work.
The new Global Council underwent an induction process and
began to focus on key strategic priorities for the coming years.
Brand framework and communications Over the past few years BirdLife has been reviewing its
branding and communications and how effective this is for
conveying its messages to the public, funders and key decision
makers. During 2013 the Partnership adopted a new Brand
framework, which included a refreshing of the BirdLife logo.
Underlying communications tools were also enhanced by a
redesign and new platform for BirdLife’s website, plus a new
platform for intranet type communication across Secretariat
offices and the wider Partnership.
More up to date information on activities of the
Secretariat and Partnership around the world can be
accessed from our website: www.birdlife.org
Plans for future periods
The Secretariat will continue to support the Partnership to
deliver conservation focused increasingly around the nine
principal global conservation programmes adopted by the
Partnership.
Having adopted a revised strategy and conservation programme
framework in 2013, further development on the programmatic
planning and implementation is the key focus moving forward.
Significant work is underway across the Secretariat to promote
the embedding of the new strategy and programmes more
widely within the Partnership.
The Partnership recognises the ever growing need for its work,
with the threats for biodiversity decline continuing to increase.
In recognition of the need to scale up the Partnership impact, the
new Global Council have begun planning a change programme
to enable scaling up of effort. This includes both an inwardly
looking focus towards current constraining factors for the
Partnership, together with a renewed focus on external levers for
change, and resource mobilisation.
A series of programmes of work are underway focussed around;
Partnership criteria and capacity development, Branding and
communications, Science and policy, and Funding and finance,
aimed at addressing key areas for engagement over the next few
years.
BirdLife International Trustees Report and Financial Statements 2013
11 www.birdlife.org
Early in 2014, the Chief Executive, Dr Marco Lambertini
announced his resignation, following which Dr Hazell
Thompson was appointed as the Acting Chief Executive until a
permanent appointment is made. The recruitment process was
ongoing at the time of adopting this report.
Financial Review
Review of finances
The Trustees review, approve and monitor performance against
the annual budgets of the Secretariat. Expenditure is planned to
optimise the benefits towards the strategic objectives of the
Partnership, while maintaining a financially stable Secretariat.
The Secretariat’s total income in 2013 increased to £16.4 million,
compared to £12.3 million in 2012. Some of this increase is due to
a US$ 3 million donation to set up an endowment for forest
work in Indonesia. The Secretariat’s total expenditure also
increased to £14.1 million in 2013, compared to £12.9 million in
2012. During 2013 there was a Global Partnership Meeting which
explains the increase in governance costs at £431k compared to
£226k in 2012.
The Secretariat continued to gain financial support for its
conservation objectives from various United Nations and
European Union budgets, from national government budgets,
from foundations including the MacArthur Foundation, the
Aage V Jensen Foundation, Packard Foundation, the Critical
Ecosystems Partnership Fund, Arcadia Foundation, Mava
Foundation and a significant number of trusts, companies and
individuals.
The financial support from within the Partnership, including
joint fundraising for programmes (as disclosed on pages 32 and
33) is critical to the stability that allows the Secretariat to service
the Partnership.
The Secretariat results showed a small deficit on unrestricted
funds of £68,030 (compared to a surplus of £92,321 in 2012).
Although a better than breakeven budget was set, 2013 had the
additional challenge of financing the World Congress and
Global Partnership Meeting, the trustees are confident that the
organisation can absorb this one-off result with little impact on
the organisation long term.
The financial outlook for the next few years looks as challenging
as ever, with governments forced to change their economic
priorities and environmental NGOs fighting to maintain the
level of support needed towards achieving their objectives.
Securing unrestricted income remains a key challenge. During
2013 BirdLife continued to invest in promotion of its work to
existing donors as well as seeking to break new ground. This
will remain a focus in 2014 and with a transition of Chief
Executive there is a special effort in consolidation of support
from key stakeholders. A statement of financial activities is set
out on page 14.
Financial reserves
The Trustees review BirdLife's reserves at least annually.
BirdLife maintains unrestricted income reserves sufficient to
maintain BirdLife’s operations, in the event that income is
unexpectedly reduced from budgeted levels. The Trustees
consider the probability of a reduction in and security of, each
source of income together with the ability to reduce expenditure
in a planned manner and also the risk associated with the equity
investments, in which a proportion of the reserves are held.
Over the last few years a reserves policy was set with a target of
holding unrestricted reserves (made up of Unrestricted funds
and Expendable endowment funds) of 2 to 3 months of planned
expenditure. Targets were set when reserves were well below
this level, with the intention to grow them steadily while at the
same time maintaining key operations supporting the
Partnership. At the end of 2013 these remained at £2.1 million
(2012: £2.1 million), which is at approximately 2 months planned
expenditure levels. Budgetary decisions for 2014 take into
account these levels, in addition to the challenging economic
climate.
The Trustees are reviewing the policy further in 2014 in
conjunction with implications for any strategic change across the
Partnership as outlined on page 10.
The Trustees consider that BirdLife has adequate resources to
continue in operational existence for the foreseeable future and,
for this reason; the Trustees continue to adopt the ‘going
concern’ basis in preparing the accounts.
Fixed assets and investments
The movements in tangible fixed assets during the year are set
out in note 8 to the accounts. Fixed asset investments are
disclosed in note 9 to the accounts.
BirdLife's investment policy up until and throughout 2013 has
been to invest endowment funds in equity or equity based unit
trusts. Investments are largely made in funds tracking US, UK
and European stock markets and are therefore highly diversified
against any individual stock, and currency risk spread across
USD, Euros and Sterling. As part of its portfolio, a portion
(currently 7.1%) of BirdLife investments is invested in Socially
Responsible Unit Trusts.
The Trustees regularly review the portfolio and its performance
against the benchmarks set, and takes action as appropriate.
Investments are managed by regulated professional fund
managers. The portfolio as a whole (excluding the new US$ 3m
Harapan fund held in cash at 31 December) increased by 25.9%
during a year which saw equity markets across the world
continue to fluctuate with economic uncertainty. Although
market instabilities make equity based investment values
changeable over short time periods, the Trustees currently take
the view that in the longer term the policy should remain
unchanged for these long term investments.
During 2013 a significant review was in progress of the current
investment management arrangements and investment policy.
This will be concluded in 2014.
Towards the end of 2013 US$ 3 million was received from
Singapore Airlines to set up a permanent endowment to help
fund the Harapan Rainforest Initiative. As at the 31 December
this was held in cash while the investment vehicle was being
finalised.
Subsidiary holding
The charity had one wholly owned subsidiary, BirdLife Services
Ltd. This has remained dormant since 2001, as disclosed in note
20.
BirdLife International Trustees Report and Financial Statements 2013
12 www.birdlife.org
Grants and awards policy
BirdLife works on varied conservation projects around the
world and makes grants or awards to further the conservation
objectives of the organisation. The determination of recipients is
case dependent.
The aim of making grants to Partner organisations and other
conservation NGOs is to develop the world-wide network of
bird conservation organisations, and their conservation work.
One of the roles of the BirdLife Secretariat is to help develop the
capacity of local and national organisations to carry out
conservation work in their own countries. Grants are made
following cost benefit analysis on the conservation impacts that
such grants will achieve, the grant expenditure is then closely
monitored.
For the majority of programmes, funding is specifically sought
for collaborative work with identified partner organisations. The
grant/subcontracting arrangements then follow appropriate
processes deriving from specific funder requirements.
Risk and Uncertainty
The Trustees have overall responsibility for ensuring that
BirdLife International has appropriate system of controls,
financial and otherwise. They are also responsible for keeping
proper accounting records which disclose with reasonable
accuracy at any time the financial position of the group and
enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for
safeguarding the assets of the group and hence for taking
reasonable steps for the prevention and detection of fraud and
other irregularities and to provide reasonable assurance that:-
BirdLife International is operating efficiently and effectively
its assets are safeguarded against unauthorised use or
disposition
proper records are maintained and financial information
used within the charity or for publication is reliable
BirdLife International complies with relevant laws and
regulations
The systems of internal control are designed to provide
reasonable, but not absolute, assurance against material
misstatement or loss. They include:
A strategic plan, annual budgets and work plans approved
by the Trustees
Consideration by the Trustees of financial results and
forecasts, variance from budgets, and progress against work
plans at each of its meetings and also by the Finance Sub
Committee of Council
Delegation of authority and segregation of duties
Identification and management of risks
The Trustees have introduced a rigorous risk management
process to assess business risks and implement risk management
strategies. This involves identifying the types of risks and issues
the charity faces, prioritising them in terms of potential impact
and likelihood of occurrence, and identifying means of
mitigating the risks.
Key types of risks and uncertainties identified include some
relating to key strands of BirdLife’s competitive advantage; its
science and its network. Other key areas include maintaining its
reputation, its funding streams, and looking after its assets and
employees.
As part of this process the Trustees have reviewed the adequacy
of the charity’s current internal controls. The Trustees make
reference to the specific guidelines issued by the Charity
Commission on internal financial controls. Following the most
recent risk review, the Trustees are satisfied with the controls in
place and the steps taken to manage risk.
Auditors Each of the persons who is a Trustee at the date when this report
is approved confirms that:
So far as the Trustee is aware, there is no relevant audit
information of which the charitable company’s auditors are
unaware: and
The Trustee has taken all the steps he/she ought to have
taken as a Trustee to make himself/herself aware of any
relevant audit information and to establish that the
charitable company’s auditors are aware of that information
This confirmation is given and should be interpreted in
accordance with the provisions of s418 of the Companies Act
2006.
Crowe Clark Whitehill LLP has expressed its willingness to
continue as auditor for the next financial year.
Acknowledgements The staff of the Secretariat are a highly valued resource, as are all
our supporters. It is through them that we can ensure that time
and money are well spent towards achieving the longer term
conservation goals.
The Trustees would like to take this opportunity to thank
everyone who has shown their dedication and commitment to
our organisation.
By order of the Board,
Khaled Irani
Chair
2nd June 2014
BirdLife International Trustees Report and Financial Statements 2013
13 www.birdlife.org
Independent Auditor’s Report to the
Members of BirdLife International
We have audited the financial statements of BirdLife
International for the year ended 31 December 2013 which
comprise the Group Statement of Financial Activities, the Group
and Company Balance Sheets, the Group Cash Flow Statement
and the related notes numbered 1 to 23.
The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting
Practice).
This report is made solely to the charitable company’s members,
as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so
that we might state to the charitable company’s members those
matters we are required to state to them in an auditor’s report
and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than
the charitable company and the company’s members as a body,
for our audit work, for this report, or for the opinions we have
formed.
Respective responsibilities of trustees and auditor
As explained more fully in the Statement of Trustees'
Responsibilities, the trustees (who are also the directors of the
charitable company for the purpose of company law) are
responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view.
Our responsibility is to audit and express an opinion on the
financial statements in accordance with applicable law and
International Standards on Auditing (UK and Ireland). Those
standards require us to comply with the Auditing Practices
Board's Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and
disclosures in the financial statements sufficient to give
reasonable assurance that the financial statements are free from
material misstatement, whether caused by fraud or error. This
includes an assessment of: whether the accounting policies are
appropriate to the charitable company's circumstances and have
been consistently applied and adequately disclosed; the
reasonableness of significant accounting estimates made by the
trustees; and the overall presentation of the financial statements.
In addition, we read all the financial and non-financial
information in the Strategic Report and the Trustees’ Annual
Report to identify material inconsistencies with the audited
financial statements and to identify any information that is
apparently materially incorrect based on, or materially
inconsistent with, the knowledge acquired by us in the course of
performing the audit. If we become aware of any apparent
material misstatements or inconsistencies we consider the
implications for our report.
Opinion on financial statements
In our opinion the financial statements:
give a true and fair view of the state of the group’s
and the charitable company’s affairs as at 31
December 2013 and of the group’s incoming resources
and application of resources, including its income and
expenditure, for the year then ended;
have been properly prepared in accordance with
United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the
requirements of the Companies Act 2006.
Opinion on other matter prescribed by the Companies Act
2006
In our opinion the information given in the Strategic Report and
the Trustees Annual Report for the financial year for which the
financial statements are prepared is consistent with the financial
statements.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters
where the Companies Act 2006 requires us to report to you if, in
our opinion:
the parent charitable company has not kept adequate
accounting records, or returns adequate for our audit have
not been received from branches not visited by us; or
the parent charitable company financial statements are not
in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by
law are not made; or
we have not received all the information and explanations
we require for our audit.
Naziar Hashemi
Senior Statutory Auditor
For and on behalf of
Crowe Clark Whitehill LLP
Statutory Auditor
London
BirdLife International Trustees Report and Financial Statements 2013 Consolidated Statement of Financial Activities (incorporating income and expenditure account)
For the year ended 31 December 2013
14 www.birdlife.org
Unrestricted Restricted Endowment Total Total
funds funds funds 2013 2012
Notes £ £ £ £ £
Incoming resources
Voluntary income
Partner membership contributions 23 735,737 - - 735,737 717,270
Subscriptions
120,808 - - 120,808 127,375
Other donations and legacies
423,506 439,443 - 862,949 604,221
Activities for generating funds
Event income
30,915 570,390 - 601,305 627,782
Trading activities
6,452 3,358 - 9,810 10,140
Investment income 2 13,215 - 18,629 31,844 37,111
Incoming resources from charitable activities
Partner organisations 23 583,885 1,355,585 - 1,939,470 2,052,094
Governmental institutions
14,227 2,560,295 - 2,574,522 2,235,786
Trusts and foundations
690,798 5,319,869 - 6,010,667 4,370,766
Corporations
- 1,655,097 1,837,103 3,492,200 1,517,578
Other
28,728 4,102 - 32,830 47,032
________ ________ ________ ________ ________
2,648,271 11,908,139 1,855,732 16,412,142 12,347,155
________ ________ ________ ________ ________
Resources expended
Cost of generating funds 3
Cost of generating income
483,732 39,164 - 522,896 565,549
Investment management fees
- - 1,970 1,970 4,360
________ ________ ________ ________ ________
483,732 39,164 1,970 524,866 569,909
Charitable expenditure 3
Preventing Extinctions
144,186 767,902 - 912,088 999,493
Important Bird and Biodiversity Areas
313,131 2,235,327 - 2,548,458 2,196,686
Migratory Birds and Flyways 265,709 1,925,895 - 2,191,604 1,867,132
Seabirds and Marine Conservation
97,559 460,324 - 557,883 658,678
Invasive Alien Species 76,200 309,589 - 385,789 451,988
Forests of Hope
232,692 1,197,479 - 1,430,171 1,454,347
Climate Change 60,437 164,477 - 224,914 156,265
Local Empowerment
178,928 568,721 - 747,649 694,839
Capacity Development 308,633 1,658,749 - 1,967,382 1,460,806
Conservation Science
311,051 561,677 - 872,728 953,445
Conservation Policy
63,479 1,260,433 1,323,912 1,216,634
________ ________ ________ ________ ________
Total charitable expenditure
2,052,005 11,110,573 - 13,162,578 12,110,313
Governance costs 3 255,076 176,239 - 431,315 226,336
________ ________ ________ ________ ________
Total resources expended
2,790,813 11,325,976 1,970 14,118,759 12,906,558
________ ________ ________ ________ ________
Net incoming resources before transfers 4 (142,542) 582,163 1,853,762 2,293,383 (559,403)
Transfers between funds 12 74,512 - (74,512) - -
________ ________ ________ ________ ________
Net incoming/(outgoing) resources after transfers
(68,030) 582,163 1,779,250 2,293,383 (559,403)
Net (loss)/gain on investments - - 503,504 503,504 206,803
________ ________ ________ ________ ________
Net movement in funds
(68,030) 582,163 2,282,754 2,796,887 (352,600)
Total funds brought forward
1,366,791 4,222,671 2,239,989 7,829,451 8,182,051
________ ________ ________ ________ ________
Total funds carried forward 1,298,761 4,804,834 4,522,743 10,626,338 7,829,451
________ ________ ________ ________ ________
BirdLife International Trustees Report and Financial Statements 2013 Balance Sheets
As at 31 December 2013
Company registration number: 2985746
15 www.birdlife.org
Group Company
2013 2012 2013 2012
Notes £ £ £ £
Fixed assets
Tangible assets 8 65,537 63,051 65,537 63,051
Investments 9 4,412,729 2,067,104 4,412,731 2,067,106 __________ __________ __________ __________
4,478,266 2,130,155 4,478,268 2,130,157 __________ __________ __________ __________
Current assets
Debtors 10 1,304,199 1,493,884 1,304,382 1,494,067
Cash at bank and in hand 6,208,450 5,336,457 6,208,265 5,336,272 __________ __________ __________ __________
7,512,649 6,830,341 7,512,647 6,830,339
Creditors: Amounts falling due within one
year 11 (1,364,577) (1,131,045) (1,364,577) (1,131,045) __________ __________ __________ __________
Net current assets 6,148,072 5,699,296 6,148,070 5,699,294 __________ __________ __________ __________
Net assets 10,626,338 7,829,451 10,626,338 7,829,451 __________ __________ __________ __________
Funds
Income Funds
Restricted funds 13 4,804,834 4,222,671 4,804,834 4,222,671
Unrestricted funds 1,298,761 1,366,791 1,298,761 1,366,791 __________ __________ __________ __________
6,103,595 5,589,462 6,103,595 5,589,462 __________ __________ __________ __________
Endowment funds
Expendable endowment 12 843,738 707,956 843,738 707,956
Permanent endowments 12 3,679,005 1,532,033 3,679,005 1,532,033 __________ __________ __________ __________
4,522,743 2,239,989 4,522,743 2,239,989 __________ __________ __________ __________
10,626,338 7,829,451 10,626,338 7,829,451 __________ __________ __________ __________
The accounts on pages 14 to 34 were approved by the Trustees on 2nd June 2014 and were signed on their behalf by:
Khaled Irani
Chair
The accompanying notes form an integral part of these accounts.
BirdLife International Trustees Report and Financial Statements 2013 Consolidated Cash Flow Statement
For the year ended 31 December 2013
16 www.birdlife.org
Notes 2013 2012
£ £
Net cash inflow/(outflow) from operating activities 17 2,736,827 (252,585) __________ __________
Capital expenditure and financial investments
Purchase of tangible fixed assets (22,712) (47,047)
Purchase of investments (1,855,732) (18,199)
Proceeds of realisation of investments 13,610 25,112 __________ __________
Net cash (outflow) from capital expenditure and financial investments (1,864,834) (40,134)
__________ __________
Increase/(Decrease) in cash 18 871,993 (292,719) __________ __________
All activities in both years arise from continuing operations. There were no recognised gains or losses other than those
shown in the statements above. The accompanying notes form an integral part of these accounts.
The income and expenditure account includes only the unrestricted and restricted funds.
BirdLife International Trustees Report and Financial Statements 2013 Notes to accounts
17 www.birdlife.org
1 Accounting policies
The accounts have been prepared in accordance with applicable accounting standards in the United Kingdom and Accounting and
Reporting by Charities: Statement of Recommended Practice 2005 (SORP). The principal accounting policies adopted in the preparation of
the accounts are as follows:
a) Basis of accounting
The accounts are prepared in accordance with the historical cost convention as modified by the revaluation of certain fixed assets. After
making enquires, the trustees have reasonable expectation that the charity has adequate resources to continue its activities for the
foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements as outlined in the
Financial Review on pages 11 and 12.
b) Consolidation
The consolidated statement of financial activities and balance sheet include the financial statements of the company and its subsidiaries for
the year ended 31 December 2013. Intragroup transactions are eliminated fully on consolidation. In accordance with the exemption
provided by section 408 of the Companies Act 2006, the charity has not presented its own Statement of Financial Activities.
c) Restricted funds
Restricted funds are those where a use has been specified by the donor and include grants from statutory bodies.
Deficits within restricted project funds occur when income is not entitled to be recognised in the current financial period, and are carried
forward to the next period. Where further funding is not anticipated, a transfer is made from unrestricted funds to cover the deficit.
d) Endowment funds
Endowment funds represent assets retained for the benefit of the charity as a capital fund. Details of the nature and purpose of each
endowment fund is set out in note 12.
The expendable endowment fund represents a fund from which capital and interest can be drawn down for unrestricted use.
e) Incoming resources
Income is accounted for when the charity has entitlement, there is reasonable assurance of receipt and the amount can be measured.
Incoming resources are deferred only when the donor has imposed preconditions on the expenditure of resources.
f) Resources expended
Expenditure, inclusive of an element of non-reclaimable VAT, is charged on an accruals basis.
Resources expended are disclosed under the following headings: cost of generating funds, charitable expenditure and governance costs.
Charitable expenditure is further analysed, based on the judgement of BirdLife International management into:
Preventing Extinctions
Important Bird and Biodiversity
Areas (IBAs)
Migratory Birds and Flyways
Seabirds and Marine Conservation
Invasive Alien Species
Forests of Hope
Climate Change
Local Empowerment
Capacity Development
Conservation Science
Conservation Policy
These categories follow the categories of policy and review of BirdLife International Activities as set out and discussed within the Trustees’
report. Support activities include day to day operational management and have been split out into the above categories as guided by the
SORP 2005; that is, they have been allocated between the Charitable Expenditure headings. This has been done on the basis of percentage of
direct costs charged to these headings. The cost allocation includes an element of judgement and BirdLife International has had to consider
the cost benefit of detailed calculations and record keeping. Governance costs include those activities relating to the governance and
strategic management of the charity.
BirdLife International Trustees Report and Financial Statements 2013 Notes to accounts
18 www.birdlife.org
1 Accounting policies (continued)
Grants and awards made in furtherance of BirdLife’s charitable objectives are accrued when terms have been agreed with the beneficiary.
Grants and awards where the beneficiary has not been informed, or has to meet certain conditions before the release of funds, are not
accrued, but noted as financial commitments.
g) Employee information
Staff employed in the day to day operational running of the charity (which includes financial and support staff who are involved in project
activities) are classified within the charitable activities, generating funds or support activities functions as indicated in Note 6. The
management and administration function includes only the role of, and support to, the Chief Executive.
h) Pension costs
The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in
independently administered funds. The pension cost charge represents contributions payable by the company to the schemes. The
company provides no other post-retirement benefits to its employees.
i) Operating leases
Costs in respect of operating leases are charged on a straight line basis over the lease term.
j) Foreign currencies
Assets and liabilities denominated in foreign currencies are retranslated at the rates of exchange ruling at the balance sheet date. Profits and
losses arising on retranslation are taken to the statement of financial activities. Transactions in the period are translated at the rate of
exchange ruling at the time of the transaction.
k) Tangible fixed assets and depreciation
Fixed assets purchased for on-going use in the UK are capitalised, where cost exceeds £500 and disclosed at cost less depreciation.
Depreciation is charged at a rate calculated to write off the cost of the asset (less residual value) over its expected economic life and is
classified as support activities expenditure. Depreciation is written off on a straight line basis at the following rates per annum:
- Office equipment and furniture 20%
- Computer equipment 25%
- Vehicles 20%
Improvements to leasehold property are written off over the length of the lease, based on the earliest determinable date of the lease.
Equipment purchased using restricted funds are not capitalised but charged in full to “Resources expended” when purchased. This is
because the expected useful life is significantly reduced in such programmes and is often less than one year for the majority of these assets.
Where equipment is purchased with restricted funds, it is common that the equipment reverts to the funder on completion of the project.
l) Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses
arising on revaluations and disposals throughout the year.
m) Financial activities of the holding company
There is no difference between the net movement in funds for the company and the group. Therefore, the directors have taken advantage of
the exemptions available and not disclosed a separate statement of financial activities or income and expenditure account for the company.
19 www.birdlife.org
2 Investment income
2013 2012
£ £
Income from fixed asset investments 18,629 18,733
Interest from unrestricted fund bank accounts 13,215 18,378 __________ __________
31,844 37,111 __________ __________
This can be analysed as follows;
2013 2012
£ £
BirdLife Fund 5,619 5,281
RBC Fund 10,535 10,504
Other endowment funds 2,475 2,948
Unrestricted funds 13,215 18,378 __________ __________
31,844 37,111 __________ __________
The investment portfolio is predominantly held in European, North American, United Kingdom and Socially Responsible
investment trusts (see note 9). Investments are held for capital growth rather than for Investment Income.
3 Analysis of total resources expended
Direct Support 2013 2012
Costs Costs Total Total
£ £ £ £
Cost of generating funds 422,548 102,318 524,866 569,909
Charitable expenditure
Preventing Extinctions 734,284 177,804 912,088 999,493
Important Bird and Biodiversity Areas 2,051,656 496,802 2,548,458 2,196,686
Migratory Birds and Flyways 1,764,368 427,236 2,191,604 1,867,132
Seabirds and Marine Conservation 449,128 108,755 557,883 658,678
Invasive Alien Species 310,582 75,207 385,789 451,988
Forests of Hope 1,151,370 278,801 1,430,171 1,454,347
Climate Change 181,069 43,845 224,914 156,265
Local Empowerment 601,901 145,748 747,649 694,839
Capacity Development 1,583,856 383,526 1,967,382 1,460,806
Conservation Science 702,596 170,132 872,728 953,445
Conservation Policy 1,065,826 258,086 1,323,912 1,216,634
__________ __________ __________ __________
10,596,636 2,565,942 13,162,578 12,110,313
Governance costs 350,515 80,800 431,315 226,336
__________ __________ __________ __________
Total resources expended 11,369,699 2,749,060 14,118,759 12,906,558
__________ __________ __________ __________
Programme areas are highly diverse and most projects overlap the different programme areas.
20 www.birdlife.org
3 Analysis of total resources expended (continued)
Analysis of expenditure by cost type
Support Costs
Direct Regional Global Total Total
Costs Support Support 2013 2012
£ £ £ £ £
Staff costs 3,627,500 795,193 569,311 4,992,004 4,639,669
Support grants 4,823,437 - - 4,823,437 4,016,118
Travel & conferences 1,384,222 142,705 20,953 1,547,880 1,195,807
Professional services 826,358 133,300 108,523 1,068,181 1,171,092
Office accommodation 93,946 219,814 273,670 587,430 616,009
Equipment & supplies 101,269 29,506 30,315 161,090 242,721
Communications 89,120 57,217 34,851 181,188 182,878
Event costs 243,491 1,054 - 244,545 233,348
Audit 10,731 11,810 36,000 58,541 54,541
Foreign exchange (gains)/losses 86,699 48,664 (24,529) 110,834 251,885
Other costs 82,926 149,011 111,692 343,629 302,490 _________ _________ _________ __________ __________
Total 11,369,699 1,588,274 1,160,786 14,118,759 12,906,558 _________ _________ _________ _________ _________
Support Costs are included in the expenditure reported on the Statement of Financial Activities and have been allocated
between the Charitable Expenditure headings on the basis of percentage of direct costs charged to these headings. The cost
allocation includes an element of judgement and BirdLife International has had to consider the cost benefit of detailed
calculations and record keeping. Regional support costs relate to Secretariat office bases outside the UK. Global support
costs relate to the UK headquarters.
4 Net incoming resources
The net incoming resources to funds is stated after charging:
2013 2012
£ £
Auditors’ remuneration:
UK charity audit 36,000 35,500
Grant funder audits 8,000 6,000
International offices* 14,541 13,041
Depreciation of tangible fixed assets 19,868 21,891
*Paid to firms other than Crowe Clark Whitehill LLP
5 Trustees' remuneration
The trustees received £Nil remuneration (2012 - £Nil) except for the reimbursement of certain travel and subsistence costs to
attend Board meetings and committee meetings. The total amount reimbursed was £9,433 to 7 trustees (2012 - £29,390 to 15
trustees).
21 www.birdlife.org
6 Employee information
The average monthly number of persons employed by the group during the year was:
2013 2012
Number Number
Analysed by primary function
Charitable activities 145 139
Generating funds 7 8
Support activities 22 20
Management and administration of charity 3 3 _________ _________
177 170 __________ __________
2013 2012
Number Number
Analysed by geographical region
Africa 30 30
Americas 12 14
Asia 35 30
Europe 83 78
Middle East 8 7
Pacific
9 11
__________ __________
177 170 __________ __________
2013 2012
£ £
The costs for employing staff were:
Wages and salaries 4,229,825 3,981,303
Social security costs 437,882 393,484
Pension costs (see note 15) 324,297 264,882 __________ __________
4,992,004 4,639,669 __________ __________
The number of employees who received aggregate emoluments within the following ranges were:
2013 2012
Number Number
£60,000 to £69,999 3 3
£70,000 to £79,999 2 1
£80,000 to £89,999 - 1
£90,000 to £99,999 1 1
£100,000 to £109,999 1 - __________ __________
7 6 __________ __________
7 employees earning more than £60,000 were members of the defined contribution pension scheme, employer’s
contributions payable during the year in respect to these 7 employees amounted to £49,303 (2012 – 6 employees £43,575).
22 www.birdlife.org
7 Grants and awards
Grants and awards to the value of £4,823,437 (2012: £4,016,118) were given to other organisations during the year, for work
directly supporting BirdLife’s charitable activities. Individual organisations are disclosed where total grants paid are a
material amount.
2013 2012
£ £
Conservation Society of Sierra Leone
Forests of Hope 35,199 105,599
Local Empowerment
Capacity Development
3,821
1,962
3,684
-
Preventing Extinctions 3,463 -
Conservation Science 1400 1,404
Conservation Policy 1400 628
Migratory Birds and Flyways 478 -
Fondation des Amis de la Nature (Burkina Faso)
Migratory Birds and Flyways 179,725 116,726
Capacity Development 22,604 13,733
Local Empowerment 10,447 6,865
Preventing Extinctions 428 2,252
Important Bird and Biodiversity Areas - 2,252
Climate Change
- 1,126
Nigerian Conservation Foundation
Migratory Birds and Flyways 105,111 94,461
Capacity Development 12,787 11,519
Local Empowerment 9,976 9,213
Royal Society for the Protection of Birds (UK)
Forests of Hope 229,486 222,371
Seabirds and Marine Conservation 112,816 67,544
Preventing Extinctions 48,321 35,582
Conservation Policy 7,470 427
Capacity Development 4,347 3,795
Important Bird and Biodiversity Areas 1,428 506
Societe Audubon Haiti
Capacity Development 49,004 74,263
Preventing Extinctions 36,571 31,403
Migratory Birds and Flyways 10,660 16,457
Important Bird and Biodiversity Areas 5,224 4,486
Conservation Policy - 1,541
Society for the Conservation of Nature of Liberia
Forests of Hope 63,299 84,471
Local Empowerment 23,332 1,649
Capacity Development 9,276 -
Important Bird and Biodiversity Areas 7,777 -
Preventing Extinctions 3,497 -
23 www.birdlife.org
7 Grants and awards (continued)
2013 2012
£ £
University of East Anglia (UK)
Conservation Science 41,926 117,987
Preventing Extinctions 41,926 119,987
Grupo Jaragua (Dominican Republic)
Forests of Hope 59,482 31,219
Important Bird and Biodiversity Areas 32,938 2,009
Capacity Development 8,383 11,398
Preventing Extinctions 3,613 670
Migratory Birds and Flyways 773 -
Nature Fiji Mareqeti Viti
Forests of Hope 78,662 -
Invasive Alien Species 52,513 -
Local Empowerment 31,571 -
Capacity Development 12,034 -
Conservation Science 2,981 1,987
Conservation Policy 2,981 1,987
Preventing Extinctions 2,622 -
Seabirds and Marine Conservation 2,622 -
BirdLife South Africa
Capacity Development 248,073 -
Seabirds and Marine Conservation 49,614 2,601
Important Bird and Biodiversity Areas 33,082 2,346
Conservation Science 1,401 -
Conservation Policy 1,401 2,655
Migratory Birds and Flyways - 6,100
Local Empowerment - 17,853
Forests of Hope - 938
Other Institutions
Fundraising 49,608 66,793
Preventing Extinctions 213,090 234,436
Important Bird and Biodiversity Areas 613,463 420,627
Forests of Hope 166,217 157,718
Seabirds and Marine Conservation 112,922 90,751
Migratory Birds and Flyways 465,573 315,814
Conservation Science 12,083 51,755
Conservation Policy 386,186 335,683
Climate Change 27,808 44,187
Capacity Development 650,719 368,534
Invasive Alien Species 90,782 166,252
Local Empowerment 206,153 203,599
Individuals
Capacity Development 118,926 326,275
__________ __________
4,823,437 4,016,118
__________ __________ A full list is available at BirdLife’s registered office.
24 www.birdlife.org
8 Tangible fixed assets – group and company
Leasehold
improvements Equipment Total
£ £ £
Cost
At 1 January 2013 64,895 207,123 272,018
Additions - 22,712 22,712
Disposals - (6,235) (6,235) __________ __________ __________
At 31 December 2013 64,895 223,600 288,495 __________ __________ __________
Depreciation
At 1 January 2013 59,990 148,977 208,967
Disposals - (5,877) (5,877)
Charge 1,368 18,500 19,868 __________ __________ __________
At 31 December 2013 61,358 161,600 222,958 __________ __________ __________
Net book value
At 31 December 2013 3,537 62,000 65,537 __________ __________ __________
At 31 December 2012 4,905 58,146 63,051 __________ __________ __________
9 Investments
Group and company
2013 2012
£ £
Market value at 1 January 2,067,104 1,867,214
Additions at cost 1,855,732 18,199
Disposals proceeds (13,610) (25,112)
Net gains/(losses) arising on revaluations during year 503,503 206,803 __________ __________
Market value at 31 December : Group 4,412,729 2,067,104
Add: Shares in subsidiary undertaking 2 2 __________ __________
Total market value at 31 December : Company 4,412,731 2,067,106 __________ __________
Analysis of investments:
Investments managed from UK 2,123,816 252,168
Investments managed from Ireland 2,288,915 1,814,938 __________ __________
4,412,731 2,067,106
__________ __________
25 www.birdlife.org
9 Investments (continued)
Group Company
2013 2012 2013 2012
£ £ £ £
Shares in group undertaking - - 2 2
Other investments 4,412,729 2,067,104 4,412,729 2,067,104 __________ __________ __________ __________
4,412,729 2,067,104 4,412,731 2,067,106 __________ __________ __________ __________
The shares in the group undertaking are the holding in the 100% owned subsidiary BirdLife Services Limited and are
included at cost. Further information is in note 20.
Other investments consist of the investment portfolio which is invested as follows:
2013 2012
£ % £ %
European Equities Trust 460,642 10.4 366,505 17.7
North American Equities Trust 1,418,378 32.1 1,097,048 53.1
United Kingdom Equities Trust 409,895 9.3 351,385 17.0
Socially Responsible Fund 312,554 7.1 250,785 12.1
Cash 1,811,260 41.1 - -
Other Securities - - 1,381 0.1 __________ __________ __________ __________
4,412,729 100.0 2,067,104 100.0 __________ __________ __________ __________
The European, North American and United Kingdom equities trusts are managed from Ireland. The Socially Responsible
investment fund and other securities are managed from the United Kingdom. Cash holdings at the year-end were in relation
funds received towards the end of 2013 for the new Harapan Endowment, to be invested in 2014.
10 Debtors
Group Company
2013 2012 2013 2012
£ £ £ £
Amounts owed by group undertaking - - 183 183
Amounts due from funders 1,126,303 1,354,704 1,126,303 1,354,704
Other debtors 46,006 4,749 46,006 4,749
Prepayments 120,271 130,280 120,271 130,280
Other taxation and social security 11,619 4,151 11,619 4,151 __________ __________ __________ __________
1,304,199 1,493,884 1,304,382 1,494,067 __________ __________ __________ __________
Amounts due from funders:
Much of BirdLife’s work is funded through project or programme funding under various types of grants or other
agreements. The above relates to balances which are recoverable under funding agreements.
26 www.birdlife.org
11 Creditors: amounts falling due within one year – group and company
2013 2012
£ £
Trade creditors 76,578 104,902
Other taxation and social security 55,402 58,691
Other creditors 123,004 159,634
Accruals 1,004,131 791,269
Deferred income 105,462 16,549 __________ __________
1,364,577 1,131,045 __________ __________
Deferred income is analysed as follows:
2013 2012
£ £
Balance at 1 January 16,549 500
Amount released to incoming resources (16,549) (500)
Amount deferred in the year 105,462 16,549 __________ __________
Balance at 31 December 105,462 16,549 __________ __________
12 Capital funds – group and company
Balance at Gains/(losses) Balance at
1 January Incoming Resources and 31 December
2013 resources expended transfers 2013
£ £ £ £ £
BirdLife Fund 707,956 5,619 (588) 130,751 843,738
RBC Fund 1,202,734 10,535 (1,120) 253,744 1,465,893
Harapan Fund - 1,837,103 - (25,843) 1,811,260
Sundry Funds 329,299 2,475 (262) 70,340 401,852 _________ _________ _________ _________ _________
Total 2,239,989 1,855,732 (1,970) 428,992 4,522,743 _________ _________ _________ _________ _________
27 www.birdlife.org
12 Capital funds – group and company (continued)
Net losses and transfers are represented above by:
£
Transfer to unrestricted income funds (74,512)
Gain on revaluation of investments 529,346
Exchange loss on Harapan fund (25,842) __________
Total 428,992 __________
Details of the nature of each endowment fund are as follows:
BirdLife Fund – An expendable endowment fund.
Rare Bird Club Fund (RBC) – A permanent endowment fund, from which interest can be drawn down for unrestricted
use
Harapan Fund – A permanent endowment fund, from which interest can be drawn down for use on the Harapan
Rainforest Initiative.
Sundry funds include:
Sumatra (Harapan Forest) Fund – A permanent endowment fund, from which interest can be drawn down for use on
the Harapan Forest project.
Helmut Sick Fund – A permanent endowment fund, from which interest can be drawn down for use in ornithological
projects in Brazil.
The Rare Bird Club, Helmut Sick and Sumatra permanent endowment funds work on the basis of total return policies as
agreed at the establishment of each fund. All investment income and capital value changes aggregate in the funds, and the
maximum permitted drawdown is 4.5% of a rolling 5 year average fund value. The Harapan Fund is being established also
in agreement with the funder with specific terms of use, the investment strategy is to be finalised in 2014.
During the year £74,512 (2012 - £73,675) was withdrawn from the BirdLife and Rare Bird Club funds to contribute towards
operating costs.
28 www.birdlife.org
13 Restricted income funds – group and company
The income funds of the charity can be analysed as follows.
Balance at
Expenditure, Balance at
01-Jan Incoming gains/(losses) 31-Dec
2013 resources and transfers 2013
£ £ £ £
Global and Multi-Regional Programmes
Important Bird and Biodiversity Areas 229,146 1,168,518 (880,080) 517,584 Migratory Birds and Flyways 301,075 507,757 (542,740) 266,092 Seabirds and Marine Conservation 131,033 472,785 (393,991) 209,827 Preventing Extinctions 153,335 554,740 (473,762) 234,313 Forests of Hope 308,394 168,473 (112,768) 364,099 Conservation Science 139,564 369,916 (496,781) 12,699 Capacity Development 253,381 1,074,559 (1,251,143) 76,797 Global and Multi-Regional Programmes - Other 96,181 909,724 (594,797) 411,108
__________ __________ __________ __________ __________
1,612,109 5,226,472 (4,746,062) 2,092,519
Africa
Migratory Birds and Flyways 254,875 459,444 (431,863) 282,456 Important Bird and Biodiversity Areas 57,872 246,071 (218,560) 85,383 Preventing Extinctions 109,111 70,592 (115,468) 64,235 Forests of Hope - 593,697 (591,199) 2,498 Africa – Other 161,154 561,707 (469,289) 253,572
583,012 1,931,511 (1,826,379) 688,144
Americas
Important Bird and Biodiversity Areas 38,612 352,420 (179,110) 211,922 Migratory Birds and Flyways 136,253 233,485 (286,405) 83,333 Capacity Development 118,507 69,452 (149,993) 37,966 Conservation Policy 17,740 74,038 (80,929) 10,849 Americas - Other 104,182 183,412 (241,024) 46,570
415,294 912,807 (937,461) 390,640
Asia
Important Bird and Biodiversity Areas 383,805 586,625 (745,204) 225,226 Forests of Hope 279,593 326,832 (287,320) 319,105 Preventing Extinctions 50,627 44,903 (41,120) 54,410 Migratory Birds and Flyways 28,635 126,504 (126,398) 28,741 Asia – Other 193,807 283,058 (269,277) 207,588
936,467 1,367,922 (1,469,319) 835,070
Europe & Central Asia
Conservation Policy 150,574 885,362 (857,562) 178,374 Europe & Central Asia - Other 60,585 470,957 (412,217) 119,325
211,159 1,356,319 (1,269,779) 297,699
Middle East
Migratory Birds and Flyways 79,274 453,347 (493,186) 39,435 Middle East - Other 68 19,738 (19,806) -
-
79,342 473,085 (512,992) 39,435
Pacific
Invasive Alien Species 153,402 482,834 (293,923) 342,313 Pacific – Other 231,886 157,189 (270,061) 119,014
385,288 640,023 (563,984) 461,327
BirdLife total 4,222,671 11,908,139 (11,325,976) 4,804,834
Where it is judged that the terms of the grants have been sufficiently fulfilled to establish the entitlement to funding, income is accrued, and
any balance included under Amounts due from funders in Note 10.
29 www.birdlife.org
14 Analysis of net assets between funds
Tangible Net current 2013 2012
fixed assets Investments assets Total Total
£ £ £ £ £
Endowment funds
BirdLife Fund - 789,442 54,296 843,738 707,956
Rare Bird Club Fund - 1,465,893 - 1,465,893 1,202,734
Harapan Fund - 1,811,260 - 1,811,260 -
Sumatra Fund - 200,678 55,718 256,396 214,277
Helmut Sick Fund - 145,456 - 145,456 115,022
Restricted funds - - 4,804,834 4,804,834 4,222,671
Unrestricted funds 65,537 - 1,233,224 1,298,761 1,366,791 _________ _________ _________ _________ _________
65,537 4,412,729 6,148,072 10,626,338 7,829,451 _________ _________ _________ _________ _________
The analysis of net assets between funds for the company would be exactly the same as above, except for;
- Investments, which would show an additional £2, included within the unrestricted funds, for the investment
in BirdLife Services Limited, and
- Net current assets, which would be £2 less, included within the unrestricted funds, for the net amount owed
by BirdLife Services Limited.
15 Pension obligations
The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of
the company in independently administered funds. The pension cost charge represents contributions payable by the
company to the funds and amounted to £ 324,297 (2012 – £264,882). Pension contributions payable to the funds at the year-
end were £ Nil (2012 – £Nil). During 2013 BirdLife changed its principle pension advisors to NW Brown, and in August 2012
moved to a group personal pension scheme to comply with up and coming legislation and at the same time implemented a
voluntary salary sacrifice scheme for its employees.
16 Indemnity insurance
An indemnity insurance premium amounting to £4,992 (2012 - £3,357) was paid for the year. The insurance indemnifies:
The trustees or other officers for error or omission committed in good faith in their capacity as trustees or officers;
The charity for loss arising from fraudulent or malicious conduct by trustees and officers.
30 www.birdlife.org
17 Reconciliation of changes in resources to net cash flow from operating activities
Operating activities 2013
£
2012
£
Net movement in funds for the year 2,796,887 (352,600)
Depreciation on tangible fixed assets 19,868 21,891
Loss on disposal of tangible fixed assets 358 453
Decrease/(Increase) in debtors 189,685 (100,541)
Increase in creditors 233,532 385,015
(Gain) on investments (503,503) (206,803) __________ __________
Net cash inflow/(outflow) from operating activities 2,736,827 (252,585) __________ __________
18 Analysis of net funds and reconciliation of net cash flow to movement in net funds
Group 2013 2012
£ £
Net funds, being cash at bank and in hand, at 1 January 5,336,457 5,629,176
Increase/(Decrease) in cash in the year 871,993 (292,719) __________ __________
Net funds, being cash at bank and in hand, at 31 December 6,208,450 5,336,457 __________ __________
19 Operating lease commitments
BirdLife International has commitments under non-cancellable operating leases for land and buildings as follows:
2013 2012
£ £
Commitments expiring within one year 13,600 34,702
Commitments expiring in 2 – 5 years 313,387 290,947 __________ __________
Of the above commitments £165,120 (2012 £165,120) relates to the lease of the Head Office premises in Cambridge (UK) due
to expire in 2015.
20 Trading subsidiary
The charity has one wholly owned subsidiary which is registered in England and Wales. BirdLife Services Limited formerly
acted as the trading subsidiary of BirdLife International, and last traded in 2001. The entity continued to be dormant in the
year ended 31 December 2013. The net assets of Birdlife Services Limited at the year end were £2.
The company is exempt under the terms of the Financial Reporting Standard No.8 from disclosing related party transactions
with its subsidiary BirdLife Services Limited.
31 www.birdlife.org
21 BirdLife International branches
The Secretariat to the BirdLife International Partnership (BirdLife International, the UK registered Charity and Company)
operates across all continents. In order to do this it has branches which are controlled and managed by BirdLife
International. In certain countries, where it has been necessary, branches of the Secretariat have been set up and locally
registered. These branches, as with all other Secretariat branches are not treated as separate from the main charity for the
purposes of these financial statements. The results contributing to the results of BirdLife International are summarised
below. These are all fully integrated into the main charity accounts.
Stichting BirdLife Europe is a registered entity in the Netherlands. It comprises activities of the Secretariat’s European and Central
Asia Division, which primarily operates from an office in Belgium. It is controlled by the board of Stichting BirdLife Europe who
are employees of BirdLife International.
Ippan Shadan Houjin BirdLife International Asia Division is an association registered in Japan. It is controlled by a Board who
are staff of BirdLife International. Senior staff are employed by BirdLife International.
BirdLife International (Asia) Limited is a registered company limited by guarantee and charity in Singapore. The majority of the
Board are staff of BirdLife International. The entity started operating in May 2012.
Entity Income
(£’000)
Net Assets/(Liabilities)
(£’000)
Stichting BirdLife Europe 1,517 (208)
Ippan Shadan Houjin
BirdLife International Asia
Division
728 164
BirdLife International
(Asia) Limited 186 (402)
22 Connected organisations
American Friends of BirdLife International Inc. is a tax exempt organisation incorporated in the USA. Its objectives are in
support of the objectives of the BirdLife International Partnership. Two of the Trustees of BirdLife International and one
staff member of BirdLife International act on the board of directors of the organisation.
Yayasan Konservasi Ekosistem Hutan Indonesia (Yayasan) is an Indonesian charitable foundation. Its objectives are in
furtherance of conservation of biodiversity in Indonesia. One staff member of BirdLife International acts on the board of
directors of the organisation.
23 Contributions from and payments to BirdLife Partners
BirdLife International acts as an umbrella organisation for entities with similar objectives throughout the world. These
Partner organisations provide funding for projects and maintenance of the Secretariat. The Secretariat works closely with
Partners on project activities and co-ordination. It also sub-contracts work to, and obtains funding for, Partner
organisations.
Although the Partners do not necessarily constitute related parties, as defined within FRS8, disclosure of transactions with
the Partners is made on the basis that the information is of interest to the Partnership. The tables on pages 32, 33 and 34
show the levels of contributions to the Secretariat from various Partners, and payments from the Secretariat to the Partners.
32 www.birdlife.org
Contributions from BirdLife Partners 2013 2012 Unrestricted Restricted Total Unrestricted Restricted Total Country/Territory Partner £ £ £ £ £ £ Argentina Aves Argentinas (AOP) 1,244 397 1,641 888 - 888
Australia* BirdLife Australia 5,347 - 5,347 7,887 - 7,887
Austria BirdLife Austria 4,218 - 4,218 848 5,089 5,937
Bahamas Bahamas National Trust 889 889 - - -
Belarus Akhova Ptushak Belarus (APB) - - - 521 - 521
Belgium Natuurpunt 50,273 - 50,273 42,248 - 42,248
Belgium Natagora 11,388 - 11,388 9,421 - 9,421
Belize Belize Audubon Society (BAS) 303 - 303 321 - 321
Bolivia Asociacion Civil Armonia (ACA) 326 - 326 308 - 308
Bulgaria* Bulgarian Society for the Protection of Birds (BSPB) 599 - 599 554 - 554
Burkina Faso* Fondation des Amis de la Nature (NATURAMA) 304 - 304 290 - 290
Canada Nature Canada (NC) 3,674 - 3,674 4,430 2,612 7,042
Canada Bird Studies Canada (BSC) 3,674 - 3,674 4,031 - 4,031
Cyprus BirdLife Cyprus 611 - 611 1,157 - 1,157
Czech Republic Czech Society for Ornithology (CSO) 1,336 - 1,336 1,263 - 1,263
Denmark Dansk Ornitologisk Forening (DOF) 12,254 1,000 13,254 12,613 - 12,613
Ecuador* Aves y Conservacion 311 - 311 308 - 308
Estonia Eesti Ornitoloogiauhing (EOU) 566 - 566 577 - 577
Ethiopia Ethiopian Wildlife & Natural History Society (EWNHS) 326 - 326 296 - 296
Falkland Islands Falklands Conservation 330 - 330 315 - 315
Finland BirdLife Suomi–Finland 9,311 - 9,311 9,172 - 9,172
France Ligue pour la Protection des Oiseaux (LPO) 30,517 - 30,517 32,134 - 32,134
French Polynesia* Societe’ d’Ornithologie de Polynesie “Manu” 310 - 310 318 - 318
Germany Nature and Biodiversity Conservation Union (NABU) 73,537 1,000 74,537 57,104 110 57,214
Ghana Ghana Wildlife Society (GWS) - - - 630 13,000 13,630
Gibraltar Gibraltar Ornithological and Natural History Society (GONHS) - - - 315 - 315
Greece Hellenic Ornithological Society (HOS) 1,161 - 1,161 848 - 848
Hungary Hungarian Ornithological and Nature Conservation Society (MME) 4,575 - 4,575 4,560 - 4,560
India* Bombay Natural History Society (BNHS) 2,705 - 2,705 2,686 - 2,686
Ireland BirdWatch Ireland 3,376 - 3,376 4,393 - 4,393
Israel Society for the Protection of Nature in Israel (SPNI) 6,629 - 6,629 7,461 - 7,461
Italy Lega Italiana Protezione Uccelli (LIPU) 23,215 - 23,215 18,382 - 18,382
Japan Wild Bird Society of Japan (WBSJ) 2,448 - 2,448 - - -
Jordan* Royal Society for the Conservation of Nature (RSCN) 320 - 320 393 - 393
Kenya* Nature Kenya 316 - 316 319 - 319
Latvia Latvijas Ornitologijas Biedriba (LOB) 317 - 317 694 - 694
Lebanon* Society for the Protection of Nature in Lebanon (SPNL) 283 - 283 287 - 287
Luxembourg Natur & Emwelt 1,830 - 1,830 2,832 - 2,832
Malaysia Malaysian Nature Society (MNS) - - - 1,864 - 1,864
Malta BirdLife Malta 1,985 - 1,985 3,205 - 3,205
33 www.birdlife.org
Contributions from BirdLife Partners (continued)
2013 2012
Unrestricted Restricted Total Unrestricted Restricted Total
Country/Territory Partner £ £ £ £ £
Netherlands* Vogelbescherming Nederland (VBN) 125,986 861,234 987,220 120,777 1,135,973 1,256,750
New Zealand* Forest and Bird 8,322 - 8,322 12,500 - 12,500
Nigeria Nigerian Conservation Foundation (NCF) 303 - 303 1,606 - 1,606
Norway Norsk Ornitologisk Forening (NOF) 4,470 7,172 11,642 10,841 5,288 16,129
Palau Palau Conservation Society (PCS) 302 - 302 299 - 299
Palestine* Palestine Wildlife Society (PWLS) 306 - 306 305 - 305
Panama Sociedad Audubon de Panama (PAS) 311 - 311 311 519 830
Paraguay* Guyra Paraguay (GP) 635 - 635 610 - 610
Philippines* Haribon Foundation (HF) 320 - 320 293 - 293
Poland Polish Society for the Protection of Birds (OTOP) 4,674 - 4,674 848 - 848
Portugal* Sociedade Portuguesa para o Estudo das Aves (SPEA) 1,939 - 1,939 848 - 848
Romania Romanian Ornithological Society (SOR) 611 - 611 557 145 702
Seychelles Nature Seychelles 305 - 305 305 - 305
Sierra Leone Conservation Society of Sierra Leone (CSSL) 303 - 303 274 - 274
Singapore* Nature Society (Singapore) 865 - 865 875 - 875
Slovakia Slovak Ornithological Society / BirdLife Slovakia (SOS) 596 - 596 556 - 556
Slovenia Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS) 749 - 749 715 - 715
South Africa BirdLife South Africa (BLSA) 3,827 5,928 9,755 1,343 1,298 2,641
Spain* Sociedad Espanola de Ornitología (SEO) 13,774 13,426 27,200 20,162 9,500 29,662
Sweden Sveriges Ornitologiska Förening (SOF) 12,586 14,182 26,768 12,294 - 12,294
Switzerland* Schweizer Vogelschutz (SVS) 49,094 113,611 162,705 56,434 21,993 78,427
Taiwan Chinese Wild Bird Federation (CWBF) 2,516 - 2,516 - - -
Thailand Bird Conservation Society of Thailand (BCST) 764 - 764 - - -
Tunisia Association “Les Amis des Oiseaux” (AAO) 638 - 638 299 - 299
Uganda* Nature Uganda (NU) 357 - 357 346 - 346
UK* Royal Society for the Protection of Birds (RSPB) 727,114 327,741 1,054,855 692,522 309,013 1,001,535
Ukraine Ukrainian Society for the Protection of Birds (USPB – TOPU) 306 - 306 324 - 324
USA* Audubon 96,519 9,894 106,413 92,415 - 92,415
Zimbabwe* BirdLife Zimbabwe (BLZ) 322 - 322 292 - 292
_________ _________ _________ _________ _________ _________
1,319,622 1,355,585 2,675,207 1,264,824 1,504,540 2,769,364
_________ _________ _________ _________ _________ _________
34 www.birdlife.org
Payments to BirdLife Partners
2013 2012
Country/Territory Partner £ £ Argentina Aves Argentinas (AOP) 72,578 86,914
Austria BirdLife Austria 70,881 -
Bahamas Bahamas National trust 478 -
Bolivia Asociacion Civil Armonia (ACA) 45,555 28,537
Burkina Faso* Fondation des Amis de la Nature (NATURAMA) 213,204 142,954
Canada Nature Canada (NC) 308,995 62,681
Cyprus BirdLife Cyprus 32,385 8,284
Czech Republic Czech Society for Ornithology (CSO) - 1,989
Denmark Dansk Ornitologisk Forening (DOF) - 10,665
Dominican Republic* Grupo Jaragua - Affiliate 105,189 45,296
Ecuador* Aves y Conservacion 48,428 28,041
Ethiopia Ethiopian Wildlife & Natural History Society (EWNHS) 54,288 22,388
France Ligue pour La Protection des Oiseaux (LPO) 33,521 35,704
French Polynesia* Societe d’Ornithologie de Polynesie “Manu” 24,617 41,118
Germany Nature and Biodiversity Conservation Union (NABU) 7,342 -
Ghana Ghana Wildlife Society (GWS) 37,068 24,362
Greece Hellenic Ornithological Society (HOS) 4,893 5,196
Hong Kong Hong Kong Bird Watching Society (HKBWS) 11,400 -
Hungary Hungarian Ornithological and Nature Conservation Society (MME) - 4,680
India* Bombay Natural History Society (BNHS) 14,010 35,955
Ireland Birdwatch Ireland - 8,284
Italy Lega Italiana Protezione Uccelli (LIPU) 61,821 8,013
Jordan* Royal Society for the Conservation of Nature (RSCN) 1,407 5,614
Kenya* Nature Kenya 40,116 43,548
Latvia Latvijas Ornitologijas Biedriba (LOB) 32,675 13,770
Lebanon* Society for the Protection of Nature in Lebanon (SPNL) 29,839 5,600
Malaysia Malaysian Nature Society (MNS) 15,403 15,114
Malta BirdLife Malta 51,269 -
New Zealand* Forest and Bird 72,688 34,693
Nigeria Nigerian Conservation Foundation (NCF) 127,874 115,193
Palau Palau Conservation Society (PCS) 42,714 34,700
Palestine* Palestine Wildlife Society (PWLS) 7,600 7,373
Panama Sociedad Audubon de Panama (PAS) 3,754 -
Paraguay* Guyra Paraguay (GP) 50,242 87,852
Philippines* Haribon Foundation (HF) 27,966 34,663
Poland Polish Society for the Protection of Birds (OTOP) 69,560 69,987
Portugal* Sociedade Portuguesa para o Estudo das Aves (SPEA) 31,661 10,732
Romania Romanian Ornithological Society (SOR) 12,450 12,520
Seychelles Nature Seychelles 2,163 8,643
Sierra Leone Conservation Society of Sierra Leone (CSSL) 47,723 111,315
Slovenia Drustvo Za Opazovanje in Proucevanje Ptic Slovenije (DOPPS) 30,336 23,046
South Africa BirdLife South Africa (BLSA) 333,571 32,494
Spain* Sociedad Espanola de Ornitología (SEO) 89,632 37,676
Tunisia Associacion “Les Amis des Oiseaux” 29,513 -
Tanzania Wildlife Conservation Society of Tanzania (WCST) - 59,408
Thailand Bird Conservation Society of Thailand (BCS) - 5,420
Uganda* Nature Uganda (NU) 25,691 14,616
Ukraine Ukrainian Society for the Protection of Birds (USPB) 24,876 12,666
UK* Royal Society for the Protection of Birds (RSPB) 403,868 330,225
USA* Audubon 52,611 98,609
Zimbabwe* BirdLife Zimbabwe (BLZ) 57,101 4,724
_________ _________
2,860,956 1,831,262
_________ _________
*Partner organisations that had representatives on the board of directors of BirdLife International during 2013.
The above relate to contributions received and payments made to further the cause of conservation programmes in the country of the
Partner, and/or for activities of BirdLife International programmes.
BirdLife International Trustees Report and Financial Statements 2013 Supporting the work of BirdLife International
35 www.birdlife.org
Supporting the work of BirdLife
International
The BirdLife Partnership and Secretariat faces ever
increasing demands to deliver more conservation actions
in the battle to save the world’s birds from global
extinction and to protect our natural environment.
There are many ways in which you can help us at local,
national or international levels and a few are highlighted
below.
How you can help locally and nationally
You can join or make a donation to your local or national
BirdLife Partner in country where you live or have a
special interest in. All Partner organisations desperately
need grant aid from trusts and foundations as well as
voluntary and regular donations from individuals. Most
BirdLife Partners offer supporter membership schemes
with varying benefits including publications and the
opportunity to visit and see or participate in their
conservation work.
Please visit our web site at www.birdlife.org or telephone
+ 44 (0) 1223 277318 for contact details and how you can
support a BirdLife Partner.
How you can help internationally
At the heart of the BirdLife Partnership is the Secretariat
which works globally to strengthen and enable the
Partners to deliver effective conservation actions in the
field.
All of our international projects and programmes need
grant aid from organisations and donations from
individuals. Put simply the Secretariat is the lifeblood to
the BirdLife Partnership and please help this core work.
Individuals can give their support through the
international membership schemes of either the Rare Bird
Club or the World Bird Club.
Please e-mail [email protected] or telephone + 44
(0) 1223 277318 for full details about international
membership schemes.
Alternatively you can donate to our campaigns and
appeals by visiting www.birdlife.org and donating on
line or telephone + 44 (0) 1223 277318.
We need your help and support both now and in the
future. A legacy pledge in your will to Birdlife
International or a BirdLife Partner is a simple and
effective way of helping us to create a world richer in
wildlife, that’s more beautiful and inspiring than it is
today. With your help we can provide real hope for
nature and people. For more information on how to write
BirdLife into your will or to obtain your free legacy pack,
then please e-mail [email protected] or telephone +
44 (0) 1223 277318.