together with trustees’ and auditors’ reports · birdlife international trustees report and...

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


1 www.birdlife.org

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.


2 www.birdlife.org

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.


3 www.birdlife.org

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)


4 www.birdlife.org

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:


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


5 www.birdlife.org

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


Principal Solicitors UBS AG

Mills & Reeve London Branch

Francis House, 112 Hills Road 3 Finsbury Avenue

Cambridge CB2 1PH London EC2M 2AN


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.


6 www.birdlife.org

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.


7 www.birdlife.org

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).


8 www.birdlife.org

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.


9 www.birdlife.org

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.


10 www.birdlife.org

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.


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.


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


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


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


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:


Important Bird and Biodiversity

Areas (IBAs)

Migratory Birds and Flyways


Invasive Alien Species

Forests of Hope

Climate Change

Local Empowerment


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


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




Royal Society for the Protection of Birds (UK)


Seabirds and Marine Conservation 112,816 67,544

Preventing Extinctions 48,321 35,582

Conservation Policy 7,470 427


Important Bird and Biodiversity Areas 1,428 506

Societe Audubon Haiti




Important Bird and Biodiversity Areas 5,224 4,486

Conservation Policy - 1,541

Society for the Conservation of Nature of Liberia



Capacity Development 9,276 -

Important Bird and Biodiversity Areas 7,777 -


23 www.birdlife.org

7 Grants and awards (continued)

2013 2012

£ £

University of East Anglia (UK)

Conservation Science 41,926 117,987


Grupo Jaragua (Dominican Republic)




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 -



Conservation Policy 2,981 1,987


Seabirds and Marine Conservation 2,622 -

BirdLife South Africa




Conservation Science 1,401 -


Migratory Birds and Flyways - 6,100

Local Empowerment - 17,853

Forests of Hope - 938

Other Institutions

Fundraising 49,608 66,793








Climate Change 27,808 44,187


Invasive Alien Species 90,782 166,252


Individuals


__________ __________

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


(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.

http://www.birdlife.org/

mailto:[email protected]

http://www.birdlife.org/

mailto:[email protected]

together with trustees’ and auditors’ reports · birdlife international trustees report and...

Documents