annual report and accounts 2010 - RSPB
annual report and accounts 2010 - RSPB
annual report and accounts 2010 - RSPB
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<strong>RSPB</strong> Trustees' Report <strong>and</strong> Accounts<br />
for the year ended 31 March <strong>2010</strong>
<strong>RSPB</strong><br />
Trustees’ Report <strong>and</strong> Accounts<br />
for the year ended<br />
31 March <strong>2010</strong>
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Contents<br />
Operating statement<br />
i<br />
<strong>RSPB</strong> <strong>accounts</strong> in context<br />
ii<br />
Trustees’ <strong>report</strong> 1<br />
Charity <strong>and</strong> consolidated balance sheets 19<br />
Consolidated cash flow statement 21<br />
Notes to the <strong>accounts</strong> 22<br />
Acknowledgements 2009‐10 – thank you for supporting us 40<br />
How you can help the <strong>RSPB</strong> 46
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Operating statement<br />
Operating statement<br />
for the year ended 31 March <strong>2010</strong><br />
<strong>2010</strong>(<br />
£m(<br />
2009(<br />
£m(<br />
Income (<br />
Membership subscriptions & donations 37.0) 36.4)<br />
Legacies 27.9) 26.6)<br />
Grants, commercial donations & trusts 31.8) 25.5)<br />
Commercial trading 19.6) 0 17.6)<br />
L<strong>and</strong> rents, farming & advisory 4.6) 4.7)<br />
Financial income ‐ interest & profit on sale of fixed assets 1.0) 1.0)<br />
Total income 121.9) 111.8)<br />
Cost of generating income<br />
Cost of goods for resale 12.0) 10.4)<br />
Other cost of generating income 15.2) 15.1)<br />
Total cost of generating income 27.2) 25.5)<br />
Net income available for charitable purposes 94.7) 86.3)<br />
Expenditure on charitable purposes<br />
Acquisition of nature reserves & operating assets 9.2) 9.3)<br />
Conservation on <strong>RSPB</strong> nature reserves 27.6) 25.2)<br />
Conservation – research, policy & advisory services<br />
Education, publications & films<br />
Membership services & enquiries<br />
Governance<br />
32.0)<br />
13.3)<br />
3.8)<br />
0.4)<br />
30.0)<br />
13.0)<br />
3.9)<br />
0.4)<br />
Total expenditure on charitable activities<br />
86.3)<br />
81.8)<br />
Net operating income<br />
8.4)<br />
4.5)<br />
Other movements<br />
Gain / (Loss) on investment assets<br />
Pension scheme<br />
Stock, debtors & creditors<br />
Total other movements 1.0) (3.0)<br />
Movement in available cash & investments 9.4) 1.5)<br />
1.8)<br />
(1.9)<br />
1.1)<br />
(2.1)<br />
(1.5)<br />
0.6)<br />
Statement of net assets<br />
as at 31 March <strong>2010</strong><br />
<strong>2010</strong>(<br />
£m(<br />
2009(<br />
£m(<br />
Nature reserves 118.8) 109.6)<br />
Tangible assets 4.2) 4.2)<br />
Cash & investments<br />
Stock, debtors & creditors<br />
Pension liability<br />
30.1)<br />
2.8)<br />
(34.7)<br />
20.6)<br />
3.8)<br />
(22.1)<br />
Net assets 121.2) 116.1)<br />
Financial reserves<br />
as at 31 March <strong>2010</strong><br />
<strong>2010</strong>(<br />
£m(<br />
2009(<br />
£m(<br />
Available reserves 32.9) 24.5)<br />
Held for specific purposes (19.9) (15.0)<br />
Free financial reserves 13.0) 9.5)<br />
Representing future expenditure cover of 9 weeks 7 weeks<br />
i<br />
www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
<strong>RSPB</strong> <strong>accounts</strong> in context<br />
<strong>RSPB</strong> <strong>accounts</strong> in context<br />
The <strong>RSPB</strong>’s <strong>accounts</strong> have been prepared in<br />
accordance with the recommendations of the<br />
Accounting <strong>and</strong> Reporting by Charities:<br />
Statement of Recommended Practice (revised<br />
2005) (SORP). We have also prepared the<br />
Operating statement to assist readers who<br />
simply wish to gain a speedy overview of<br />
<strong>RSPB</strong>’s financial position.<br />
Expenditure on charitable activities was £86.3<br />
million, a rise of £4.5 million, including the<br />
capital cost of buying (<strong>and</strong> setting up) nature<br />
reserves <strong>and</strong> operating assets at £9.2 million.<br />
The remaining £77.1 million furthers nature<br />
conservation through research, monitoring,<br />
managing our nature reserves, advocacy <strong>and</strong><br />
campaigning, education <strong>and</strong> public<br />
engagement, supporting overseas<br />
conservation projects <strong>and</strong> governance.<br />
Within expenditure, administrative<br />
overheads, including governance, are<br />
approximately 6% of our charitable<br />
expenditure <strong>and</strong> membership related costs a<br />
further 4%. This leaves 90% of our resources<br />
available to be spent directly on conservation.<br />
Money raised for conservation (Net income<br />
available for charitable purposes) increased by<br />
£8.4 million reaching £94.7 million in 2009‐10.<br />
This sum is net of the £15.2 million cost of<br />
generating income <strong>and</strong> a further £12.0 million<br />
goods for resale for our trading operation. The<br />
majority of products sold relate directly to our<br />
charitable objectives, such as bird food <strong>and</strong><br />
feeders, optics <strong>and</strong> wildlife books <strong>and</strong> videos.<br />
More than two thirds of income is derived from<br />
individuals <strong>and</strong> with the membership renewal<br />
rate approaching 90%, the loyalty of our<br />
members provides a robust foundation for our<br />
work. Much of the remaining third comes from<br />
grants, corporate relationships <strong>and</strong> l<strong>and</strong> related<br />
income. Whilst each of these sources fluctuates,<br />
the diversity provides reasonable stability.<br />
Free financial reserves are deliberately<br />
maintained at a modest level to maximise the<br />
funds available for immediate conservation<br />
needs. These currently st<strong>and</strong> at £13.0 million,<br />
representing nine weeks’ of expenditure.<br />
The defined benefit pension scheme is included<br />
in the <strong>RSPB</strong>’s <strong>accounts</strong> in accordance with<br />
accounting guidelines. The scheme is relatively<br />
immature in that there are significantly more<br />
contributing members than pensioners;<br />
therefore the net liability of the scheme, at £34.7<br />
million (2009: £22.1 million), will not crystallise<br />
for some years. The <strong>RSPB</strong> trustees do not<br />
consider the liability to represent a constraint<br />
over the use of financial reserves for the<br />
foreseeable future.<br />
During the year, a review of the benefits<br />
accruing for those in the final salary scheme,<br />
which closed to new entrants in February 2007,<br />
was initiated. The outcome of this review is<br />
likely to result in a reduction in benefits<br />
accruing of around 25% <strong>and</strong> a sharing of the risk<br />
of increased longevity.<br />
The assets <strong>and</strong> liabilities of the pension scheme are<br />
reviewed every three years, following which a<br />
plan is agreed with the pension scheme trustees to<br />
make good any deficit. The next review is<br />
currently underway.<br />
www.rspb.org.uk<br />
ii
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Trustees’ <strong>report</strong><br />
Reference <strong>and</strong> administrative details<br />
of the charity, its advisers <strong>and</strong> trustees<br />
The Royal Society for the Protection of Birds<br />
(the <strong>RSPB</strong>) originated in 1889. Our membership<br />
now st<strong>and</strong>s at 1,076,112, including 192,462 in<br />
our junior membership Wildlife Explorers. This<br />
makes us one of the largest voluntary wildlife<br />
conservation organisations in the world. Within<br />
Scotl<strong>and</strong>, Northern Irel<strong>and</strong> <strong>and</strong> Wales, we are<br />
known as <strong>RSPB</strong> Scotl<strong>and</strong>, <strong>RSPB</strong> Northern<br />
Irel<strong>and</strong> <strong>and</strong> <strong>RSPB</strong> Cymru respectively.<br />
Registration<br />
Charity registered in Engl<strong>and</strong> & Wales<br />
number 207076, in Scotl<strong>and</strong> number<br />
SC037654.<br />
Registered office<br />
The Lodge<br />
S<strong>and</strong>y<br />
Bedfordshire SG19 2DL<br />
Principal professional advisers<br />
Bankers<br />
Co‐operative Bank plc<br />
4 th Floor<br />
9 Prescot Street<br />
London E1 8BE<br />
Lloyds TSB Bank plc<br />
Public & Community Sector<br />
25 Gresham Street<br />
London EC2V 7HN<br />
Independent auditors<br />
Horwath Clark Whitehill LLP<br />
Chartered Accountants & Registered<br />
Auditors<br />
St. Bride’s House<br />
10 Salisbury Square<br />
London EC4Y 8EH<br />
Insurance brokers<br />
Aon Limited<br />
Somerset House<br />
47‐49 London Road<br />
Redhill<br />
Surrey RH1 1LU<br />
Investment advisers<br />
Cambridge Associates<br />
80 Victoria Street<br />
Cardinal Place<br />
London SW1E 5JL<br />
Legal advisers<br />
Hewitsons<br />
Shakespeare House<br />
42 Newmarket Road<br />
Cambridge CB5 8EP<br />
Speechly Bircham<br />
6 New Street Square<br />
London EC4A 3LX<br />
Turcan Connell<br />
Princes Exchange<br />
1 Earl Grey Street<br />
Edinburgh EH3 9EE<br />
Withers LLP<br />
16 Old Bailey<br />
London EC4M 7EG<br />
Pension administrators<br />
Mercer Human Resource Consulting Limited<br />
Mercer House<br />
Thames Side<br />
Windsor<br />
Berkshire SL4 1QN<br />
www.rspb.org.uk 1
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Management, Council <strong>and</strong> Directorate<br />
Patron:<br />
Her Majesty the Queen<br />
President:<br />
Mr Julian Pettifer (retired 3 October 2009)<br />
Ms Kate Humble (elected 3 October 2009)<br />
Vice Presidents:<br />
Dr Elizabeth Andrews<br />
Mr Nick Baker<br />
Lord Buxton of Alsa KCVO (deceased 1 September 2009)<br />
Ms Kate Humble (elected President 3 October 2009)<br />
The Earl of Lindsay<br />
Professor Ian Newton OBE FRS FRSE<br />
Mr Chris Packham<br />
Baroness Young of Old Scone<br />
Sir David Attenborough OM CH CVO CBE FRS<br />
Viscount Blakenham<br />
Mr Adrian Darby OBE<br />
Professor Sir John Lawton CBE FRS<br />
Sir John Lister‐Kaye Bt<br />
Mr Bill Oddie OBE<br />
Mr Julian Pettifer (re‐appointed 3 October 2009)<br />
Trustees:<br />
Council Chairman<br />
Mr Ian Darling FRICS<br />
Committees:<br />
Honorary Treasurer <strong>and</strong> Chairman – Finance <strong>and</strong> Audit Committee: Mr Alan Martin<br />
Chairman – Conservation Committee: Dr Andrew Brown<br />
Chairman – Communications Committee: Mr Anthony Thomas OBE<br />
Country Advisory Committees:<br />
Chairman – Committee for Northern Irel<strong>and</strong>: Dr Julian Greenwood<br />
Chairman – Committee for Scotl<strong>and</strong>: Mrs Pamela Pumphrey<br />
Chairman – Committee for Wales: Professor Steve Ormerod FIEEM<br />
Other Council Members:<br />
Mr James Alex<strong>and</strong>er (elected 3 October 2009) Mr Brin Best (retired 3 October 2009)<br />
Mr Keith Betton (retired 3 October 2009)<br />
Professor Valerie Brown<br />
Professor Fred Cooke CM (retired 3 October 2009) Mr Alan Cranston (retired 3 October 2009)<br />
Mr Huw Jones<br />
Mr Gilbert Little OBE<br />
Sir Anthony Milbank Bt<br />
Professor David Mitchell<br />
Professor David Norman (retired 3 October 2009) Mr Shyam Parekh<br />
Ms Rosemary Radcliffe CBE<br />
Ms Carol Rawlings<br />
Mr Patrick Stirling‐Aird MBE (elected 3 October 2009) Mr Geoff Woodard<br />
Management Board:<br />
Chief Executive Sir Graham Wynne CBE (retired 23 May <strong>2010</strong>)<br />
Dr Mike Clarke (appointed 24 May <strong>2010</strong>)<br />
Director, Conservation<br />
Dr Mark Avery<br />
Director, Finance<br />
Mr Alan Sharpe<br />
Director, Human Resources<br />
Ms Anne Harley MBE<br />
Director, International Operations Mr Alistair Gammell OBE (retired 28 July 2009)<br />
Mr Tim Stowe (appointed 1 October 2009)<br />
Director, Marketing<br />
Mrs Karen Rothwell<br />
Director, Operations Dr Mike Clarke (retired 21 May <strong>2010</strong>)<br />
Director, Public Affairs<br />
Mr Mike Hodgson<br />
Director, Scotl<strong>and</strong><br />
Mr Stuart Housden OBE<br />
2 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Structure, governance <strong>and</strong> management<br />
Legal structure<br />
The <strong>RSPB</strong> is a non‐statutory body incorporated<br />
by Royal Charter. The Charter was originally<br />
granted in 1904 <strong>and</strong>, together with the Statutes,<br />
provides the rules <strong>and</strong> guidelines under which<br />
the <strong>RSPB</strong> operates. After approval by the Privy<br />
Council, Supplemental Charters were granted<br />
by Her Majesty the Queen in 1957 <strong>and</strong> 1996.<br />
The <strong>RSPB</strong>’s commercial activities are<br />
undertaken by its wholly‐owned trading<br />
subsidiary, <strong>RSPB</strong> Sales Limited, <strong>and</strong> all profits<br />
are donated under Gift Aid to the <strong>RSPB</strong>.<br />
<strong>RSPB</strong> Sales Limited was incorporated as a<br />
company in 1992 to conduct trading activities<br />
in support of the <strong>RSPB</strong>’s charitable objectives.<br />
The principal activity is the sale of goods by<br />
mail order <strong>and</strong> through retail outlets. The<br />
company is registered under company<br />
number 2693778.<br />
March Farmers (Washl<strong>and</strong>) Limited, company<br />
registration number 01039814, is a whollyowned<br />
subsidiary acquired in 2008 to secure the<br />
leasehold interest in l<strong>and</strong> in Cambridgeshire.<br />
The trustees are members of Council, which is<br />
the ultimate governing body.<br />
New trustees are nominated by Council or<br />
members, <strong>and</strong> elected for a five‐year term of<br />
office by the membership at the AGM.<br />
Council sets policy <strong>and</strong> is responsible for the<br />
conduct of the <strong>RSPB</strong>’s affairs <strong>and</strong> for ensuring<br />
that the charity operates in accordance with<br />
the Royal Charter, the Statutes <strong>and</strong> the law.<br />
Council comprises the President, the<br />
Chairman, the Treasurer, the Chairmen of the<br />
Country Advisory Committees for Scotl<strong>and</strong>,<br />
Wales <strong>and</strong> Northern Irel<strong>and</strong>, <strong>and</strong> not more<br />
than 18 ordinary members.<br />
Council has three committees: Finance <strong>and</strong><br />
Audit, Conservation <strong>and</strong> Communications. Its<br />
policy is also influenced by the Country<br />
Advisory Committees.<br />
The day‐to‐day management of the Charity is<br />
delegated to the Chief Executive, who <strong>report</strong>s to<br />
the Council, <strong>and</strong> is carried out by the<br />
Management Board.<br />
Following their election to Council, each trustee<br />
receives a briefing pack outlining their role,<br />
together with information on the <strong>RSPB</strong>, its<br />
structure <strong>and</strong> work. An induction day, taking a<br />
strategic look at the roles <strong>and</strong> responsibilities of<br />
trustees <strong>and</strong> management, is offered to each new<br />
trustee, followed by opportunities to learn more<br />
about specialist areas of the <strong>RSPB</strong>’s work,<br />
through individual meetings with staff at the<br />
UK headquarters, regional <strong>and</strong> country offices,<br />
<strong>and</strong> nature reserves. A special study weekend is<br />
held each year in an area of high nature<br />
conservation importance, focusing on species<br />
<strong>and</strong> habitat management work that the <strong>RSPB</strong> is<br />
undertaking. Similar events are held for the<br />
Country Advisory Committees.<br />
The <strong>RSPB</strong>’s main UK headquarters is in S<strong>and</strong>y,<br />
Bedfordshire, with country headquarters for<br />
Scotl<strong>and</strong>, Northern Irel<strong>and</strong> <strong>and</strong> Wales in<br />
Edinburgh, Belfast <strong>and</strong> Cardiff; <strong>and</strong> regional<br />
offices in Engl<strong>and</strong>, Scotl<strong>and</strong> <strong>and</strong> Wales. The<br />
<strong>RSPB</strong> has UK‐wide operations with nature<br />
reserves located across all four countries.<br />
The <strong>RSPB</strong> is the UK Partner organisation of<br />
BirdLife International, the global partnership of<br />
bird conservation organisations that strives to<br />
conserve birds, their habitats <strong>and</strong> global<br />
biodiversity, working with people towards<br />
sustainability in the use of natural resources.<br />
www.rspb.org.uk 3
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Accounts<br />
The trustees are required to prepare financial<br />
statements for each financial year, which give<br />
a true <strong>and</strong> fair view of the Charity’s <strong>and</strong> the<br />
group’s financial activities during the year <strong>and</strong><br />
of its financial position at the end of the year.<br />
The requirements are set out in the Charter<br />
<strong>and</strong> Statutes, the consolidating Charities Act of<br />
1993, the Charities Accounts (Scotl<strong>and</strong>)<br />
Regulations 2006 <strong>and</strong> the Charities <strong>and</strong><br />
Trustee Investment (Scotl<strong>and</strong>) Act 2005.<br />
In preparing these statements, the trustees<br />
follow best practice <strong>and</strong>:<br />
select suitable accounting policies <strong>and</strong><br />
then apply them consistently<br />
make judgements <strong>and</strong> estimates that are<br />
reasonable <strong>and</strong> prudent<br />
state whether applicable accounting<br />
st<strong>and</strong>ards have been followed<br />
prepare the financial statements on the<br />
going concern basis.<br />
The trustees are responsible for ensuring that<br />
accounting records are kept which:<br />
enable them to ascertain the financial<br />
position of the Charity <strong>and</strong> the group<br />
disclose with reasonable accuracy the<br />
financial position of the Charity <strong>and</strong> the<br />
group<br />
enable them to ensure that the financial<br />
statements comply with the Charities Act<br />
1993 <strong>and</strong> to publish a summary of the<br />
<strong>accounts</strong> in Birds magazine.<br />
The trustees are also responsible for<br />
safeguarding the assets of the Charity <strong>and</strong><br />
hence for taking reasonable steps for the<br />
prevention <strong>and</strong> detection of fraud <strong>and</strong> other<br />
irregularities.<br />
Risk management<br />
The <strong>RSPB</strong> trustees are responsible for the<br />
identification <strong>and</strong> management of the major<br />
risks facing the organisation. Risk management<br />
is well established at the <strong>RSPB</strong> <strong>and</strong> is considered<br />
in every aspect of our work. Managing large<br />
areas of countryside, much of it visited by many<br />
people, entails risk <strong>and</strong> dem<strong>and</strong>s constant<br />
attention. In response to the recommendations<br />
set out in the Accounting <strong>and</strong> Reporting by<br />
Charities: Statement of Recommended Practice<br />
(revised 2005) (SORP), the trustees consider the<br />
risk register on an <strong>annual</strong> basis. In undertaking<br />
this work, the trustees review risk in its broadest<br />
sense <strong>and</strong> consider anything that might<br />
undermine the capacity of the Charity to fulfil its<br />
charitable objectives.<br />
The register provides a comprehensive view of the<br />
following areas of risk:<br />
our responsibility to staff, supporters,<br />
volunteers <strong>and</strong> visitors<br />
our reputation<br />
our physical assets (including financial assets)<br />
retaining <strong>and</strong> maintaining know‐how<br />
the external environment<br />
our sources of income.<br />
This <strong>annual</strong> risk review assesses each of the major<br />
risks faced <strong>and</strong> the effectiveness of the<br />
arrangements for managing them. Following the<br />
most recent review, the trustees confirm that they<br />
are satisfied with such arrangements.<br />
Objectives <strong>and</strong> activities<br />
The trustees confirm that they have referred to the<br />
guidance contained in the Charity Commission’s<br />
general guidance on public benefit when<br />
reviewing objectives <strong>and</strong> activities.<br />
The <strong>RSPB</strong> is the UK charity working to secure a<br />
healthy environment for birds <strong>and</strong> wildlife,<br />
helping to create a better world for us all.<br />
The objectives of the <strong>RSPB</strong> are to:<br />
conserve wild birds <strong>and</strong> the environment on<br />
which wild birds depend, maintaining bird<br />
numbers, diversity <strong>and</strong> natural geographic<br />
distribution<br />
conserve natural <strong>and</strong> semi‐natural habitats<br />
<strong>and</strong> to recreate habitats<br />
encourage others to practise the conservation<br />
of wild birds <strong>and</strong> habitats<br />
promote knowledge of conservation through<br />
education <strong>and</strong> research.<br />
The <strong>RSPB</strong> has a range of means of achieving these<br />
objectives, combining them to best effect. For the<br />
4 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
purposes of preparing our <strong>accounts</strong>, these means<br />
are grouped under four main headings:<br />
Conservation on <strong>RSPB</strong> nature reserves,<br />
Conservation – research, policy & advisory<br />
services, Education, publications & films, <strong>and</strong><br />
Membership services & enquiries.<br />
Conservation on <strong>RSPB</strong> nature reserves<br />
We manage, as nature reserves, 209 prime<br />
sites in the UK covering 143,217 hectares<br />
(353,889 acres), which are home to<br />
populations of 80% of the most rare or<br />
threatened bird species in the UK.<br />
We acquire new reserves, following a<br />
Council‐agreed strategy, <strong>and</strong> devote<br />
resources to safeguarding <strong>and</strong> recreating<br />
habitats.<br />
We provide facilities, including<br />
classrooms <strong>and</strong> viewing areas, to enhance<br />
the visitor experience on our reserves.<br />
Conservation – research, policy & advisory services<br />
All of our conservation work is<br />
underpinned by research <strong>and</strong><br />
investigation, much of which is carried out<br />
by our scientists <strong>and</strong> specialist advisers.<br />
Birds <strong>and</strong> their habitats are affected by a<br />
wide range of human activity. Our policy<br />
work therefore covers a broad range of<br />
issues, from agriculture to energy,<br />
transport, overseas aid, education <strong>and</strong> the<br />
economy.<br />
We seek to influence l<strong>and</strong>‐use <strong>and</strong><br />
economic policies so that the environment<br />
is at the heart of all Government decisions.<br />
We defend <strong>and</strong> promote the<br />
implementation of laws <strong>and</strong> policies<br />
designed to protect wildlife.<br />
Education, publications <strong>and</strong> films<br />
We work with the support of our<br />
members <strong>and</strong> other supporters to use their<br />
voice most effectively to benefit nature<br />
conservation.<br />
We seek public underst<strong>and</strong>ing <strong>and</strong><br />
support for conservation with a strong<br />
emphasis on youth <strong>and</strong> education.<br />
We work to encourage an appreciation<br />
<strong>and</strong> underst<strong>and</strong>ing of the environment, to<br />
ensure that it is included in the National<br />
Curriculum for schools, <strong>and</strong> to provide<br />
resources for classroom studies.<br />
Membership services <strong>and</strong> enquiries<br />
We provide services to our members <strong>and</strong><br />
supporters <strong>and</strong> respond to more than<br />
240,000 enquiries each year.<br />
We administer our relationship with around<br />
2.5 million members, supporters <strong>and</strong><br />
volunteers.<br />
We send our members a magazine to keep<br />
them aware of <strong>and</strong> involved with the work<br />
of the <strong>RSPB</strong>.<br />
Our website receives 10.8 million visits per<br />
year.<br />
Generating funds<br />
We receive most of our financial support<br />
from individuals through a range of<br />
activities. <strong>RSPB</strong> membership is the<br />
foundation of everything we do <strong>and</strong> we<br />
endeavour to increase this each year.<br />
We also aim to build lasting support from<br />
institutional bodies. These include statutory<br />
grant funders, trusts <strong>and</strong> corporate bodies.<br />
Much of what we do to deliver conservation<br />
also generates income. This ranges from<br />
l<strong>and</strong> <strong>and</strong> farming income through to the sale<br />
of research material to other appropriate<br />
organisations.<br />
Our trading operation focuses on the sale of<br />
bird care products, optics <strong>and</strong> educational<br />
material to support our work.<br />
In all of these activities, we receive extensive<br />
assistance from volunteers, who are at the heart<br />
of what the <strong>RSPB</strong> does <strong>and</strong> achieves; without<br />
their help, the <strong>RSPB</strong>’s work would be greatly<br />
diminished. Volunteers founded the <strong>RSPB</strong> in<br />
1889 <strong>and</strong> they are still fundamental to our work.<br />
They carry out a variety of roles, from practical<br />
conservation <strong>and</strong> field surveys, to support for<br />
office <strong>and</strong> retail activities. All the volunteers are<br />
doing vital jobs that help us to undertake our<br />
work. In addition, we have hundreds of<br />
thous<strong>and</strong>s of people who put time <strong>and</strong><br />
enthusiasm into our citizen science projects,<br />
such as Big Garden Birdwatch.<br />
For further information about the <strong>RSPB</strong>, please<br />
request a copy of our leaflet Introducing the<br />
<strong>RSPB</strong>, or visit our website: www.rspb.org.uk.<br />
www.rspb.org.uk 5
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Achievements<br />
The <strong>RSPB</strong>’s long term vision is set out in its<br />
strategy document ‐ A voice for conservation:<br />
Future Directions IV – our plans for 2007‐2012.<br />
Our medium term objectives are drawn from<br />
the strategy albeit that some have had to be<br />
modified in the light of the economic<br />
recession. We <strong>report</strong> here on our achievements<br />
against the following indicators of<br />
performance:<br />
For further details on our achievements, please<br />
refer to the <strong>RSPB</strong> Annual Review 2009‐10<br />
available from Membership Services, The<br />
<strong>RSPB</strong>, UK Headquarters, The Lodge, S<strong>and</strong>y,<br />
Beds SG19 2DL: Telephone 01767 693680 or<br />
our website www.rspb.org.uk.<br />
Indicators of performance<br />
Acquisition of l<strong>and</strong> as nature reserves<br />
Populations of priority bird species in the<br />
UK <strong>and</strong> on <strong>RSPB</strong> reserves<br />
Status of other special wildlife in the UK<br />
<strong>and</strong> on <strong>RSPB</strong> reserves<br />
Status of priority bird species in the UK<br />
<strong>and</strong> abroad<br />
Protection of key sites <strong>and</strong> habitats<br />
Stopping extinction<br />
Securing the most important sites abroad<br />
Numbers of children learning in the<br />
natural world<br />
Involvement of people<br />
<strong>RSPB</strong> membership<br />
Money for conservation<br />
6 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Acquisition of l<strong>and</strong> as nature reserves<br />
Objective Achievement Future plans<br />
We will continue to<br />
seek new sites <strong>and</strong><br />
extend existing ones to<br />
add to our nature<br />
reserve network.<br />
Extending existing<br />
sites is sensible for<br />
both ecological <strong>and</strong><br />
financial reasons.<br />
The number of reserves held now st<strong>and</strong>s at 209, with two<br />
added during 2009‐10, plus extensions to a further 10. The<br />
current area under <strong>RSPB</strong> management is 143,217 hectares<br />
(353,889 acres).<br />
New reserves were: in Engl<strong>and</strong>, Wallasea Isl<strong>and</strong>; in Scotl<strong>and</strong>,<br />
Crook of Baldoon.<br />
Reserves extended were: in Engl<strong>and</strong>, Snape, Geltsdale,<br />
Bracklesham Bay, Langstone Harbour, Lydden Valley <strong>and</strong><br />
Rainham Marshes; in Northern Irel<strong>and</strong>, Portmore Lough; <strong>and</strong><br />
in Scotl<strong>and</strong>, Vane Farm, Forsinard Flows <strong>and</strong> Balnahard.<br />
There were no extensions to reserves in Wales.<br />
We will continue to<br />
seek new sites <strong>and</strong><br />
extend existing ones<br />
to add to our nature<br />
reserve network.<br />
Priority habitats<br />
remain blanket bog;<br />
chalk grassl<strong>and</strong>; wet<br />
grassl<strong>and</strong>; lowl<strong>and</strong><br />
heath; native<br />
pinewood; native<br />
broadleaved<br />
woodl<strong>and</strong>; upl<strong>and</strong><br />
bogs; upl<strong>and</strong> dry<br />
heath; machair;<br />
reedbeds <strong>and</strong><br />
saltmarsh.<br />
Conservation on <strong>RSPB</strong> nature reserves<br />
Populations of priority bird species on <strong>RSPB</strong> reserves<br />
Objective Achievement Future plans<br />
We will continue our<br />
work to maintain or<br />
enhance the<br />
populations of priority<br />
bird species.<br />
On our reserves, population trends are available for 23 priority<br />
bird species. These show that 12 are currently making good or<br />
satisfactory progress towards achieving their 2012 targets,<br />
while eleven are doing less well. We would draw attention to:<br />
From a recent low point of 11 booming males in four counties<br />
in 1997 there has been yet another increase in the number <strong>and</strong><br />
range of booming bitterns to 82 in the UK. On <strong>RSPB</strong> reserves,<br />
there were 33 booming males on 13 sites (40% of total UK<br />
population) in 2009. We saw the first successful breeding at<br />
Lakenheath Fen, <strong>and</strong> consolidation of breeding success at<br />
Ham Wall (both newly created reedbeds) with an increase<br />
from one to seven nests.<br />
Numbers of corncrakes on <strong>RSPB</strong> reserves have increased by<br />
19% since 2008, to 289. The re‐introduced population at the<br />
Nene Washes reserve increased from nine calling birds in 2008<br />
to 13 calling birds in 2009 (<strong>and</strong> from 14 to 23 calling birds<br />
(including five birds released in 2009) on the whole of the<br />
Washes). Four of these were unringed first year birds, most<br />
likely hatched on the Nene Washes last year.<br />
On our existing<br />
reserve network, we<br />
will maintain or<br />
enhance the<br />
populations of<br />
priority bird species.<br />
We will continue our<br />
extensive research,<br />
management <strong>and</strong><br />
advocacy work to<br />
improve the fortunes<br />
of birds outside our<br />
reserves.<br />
www.rspb.org.uk. 7
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Status of other special wildlife in the UK <strong>and</strong> on <strong>RSPB</strong> reserves<br />
Objective Achievement Future plans<br />
We will continue our<br />
work to enhance the<br />
fortunes of other<br />
priority species on our<br />
nature reserves.<br />
Work during 2009‐10 focused on continuing to update our<br />
database of non‐avian species on reserves, <strong>and</strong> ensuring that<br />
we take account of the habitat requirements of species for<br />
which <strong>RSPB</strong> has special responsibility. So far, we have<br />
identified 304 species for which <strong>RSPB</strong> reserves support more<br />
than 20% of the UK population or distribution. Of these, about<br />
70 species appear to require special habitat management over<br />
<strong>and</strong> above ‘best practice’ management of their particular<br />
habitat.<br />
The <strong>RSPB</strong> has special responsibility for the Biodiversity Action<br />
Plans for nine non‐avian priority species, including the great<br />
yellow bumblebee, pine hoverfly <strong>and</strong> stinking hawk’s‐beard (a<br />
plant). Two of the original 11 species, medicinal leech <strong>and</strong> icy<br />
rock moss, no longer qualify as BAP priority species, as <strong>RSPB</strong>organised<br />
surveys have found their populations to be larger<br />
than previously thought. Work in 2009 concentrated on seven<br />
of the species (two are conserved via habitat measures).<br />
Prospects are generally judged to be good or satisfactory for<br />
six of the seven species. Work to enhance populations of the<br />
great yellow bumblebee has been particularly successful with<br />
newly created nectar <strong>and</strong> pollen‐rich ‘bird <strong>and</strong> bee’ crops at<br />
<strong>RSPB</strong>’s new reserve at Broubster Leans, Caithness, being used<br />
by the bees.<br />
These remain<br />
unchanged: the<br />
conservation status<br />
of special animals<br />
<strong>and</strong> plants on our<br />
nature reserves will<br />
be maintained or<br />
improved.<br />
Conservation – research, policy & advisory services<br />
Status of priority bird species in the UK <strong>and</strong> abroad<br />
Objective Achievement Future plans<br />
We will continue our<br />
work to maintain or<br />
enhance the<br />
populations of priority<br />
bird species.<br />
Across the UK, we can <strong>report</strong> against 28 species for this<br />
indicator. Of these, 13 are making good or satisfactory<br />
progress, the picture is mixed for another eight, while seven<br />
are judged to be doing poorly.<br />
A project, set up in collaboration with Natural Engl<strong>and</strong> to<br />
counter population <strong>and</strong> range declines of twites, has made<br />
good progress in its first year since the baseline survey. A<br />
detailed habitat intervention h<strong>and</strong>book for l<strong>and</strong> managers <strong>and</strong><br />
advisors has been produced <strong>and</strong> is being actively used in the<br />
South Pennines, <strong>and</strong> 21 agri‐environment agreements in<br />
targeted areas are underway.<br />
During 2009, the <strong>RSPB</strong> worked closely with the Highways<br />
Agency <strong>and</strong> Natural Engl<strong>and</strong> to agree the appropriate level of<br />
mitigation required to avoid an adverse effect on stonecurlews<br />
in the Breckl<strong>and</strong> SPA from the dualling of the A11<br />
between Fiveways <strong>and</strong> Thetford.<br />
On our existing<br />
reserve network, we<br />
will maintain or<br />
enhance the<br />
populations of<br />
priority bird species.<br />
We will continue our<br />
extensive research,<br />
management <strong>and</strong><br />
advocacy work to<br />
improve the fortunes<br />
of birds outside our<br />
reserves.<br />
8 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Protection of key sites <strong>and</strong> habitats<br />
Objective Achievement Future plans<br />
We will press<br />
governments to adopt<br />
policies that protect the<br />
very best wildlife sites<br />
(including at sea).<br />
Stopping extinction<br />
Objective Achievement Future plans<br />
Most species under<br />
imminent threat of<br />
extinction occur<br />
outside the UK. We<br />
will continue to help<br />
BirdLife International<br />
Partners to protect bird<br />
species <strong>and</strong> their<br />
habitats, focusing<br />
particularly on those<br />
species most<br />
threatened with<br />
extinction.<br />
We celebrated the UK Marine & Coastal Access Act <strong>and</strong> the<br />
Marine (Scotl<strong>and</strong>) Act finally receiving Royal Assent <strong>and</strong><br />
becoming law in November 2009 <strong>and</strong> March <strong>2010</strong> respectively.<br />
We started work on the <strong>RSPB</strong>’s Titchwell Marsh Coastal<br />
Change Project. This three‐year project will secure the longterm<br />
future from coastal erosion of this part of the<br />
internationally important North Norfolk Coast. By allowing<br />
the current brackish marsh to return to the sea, the freshwater<br />
habitats behind the new sea wall will be protected.<br />
We produced two major <strong>report</strong>s with farming <strong>and</strong><br />
environmental partners, pressing the need for major reform of<br />
the Common Agricultural Policy to benefit the farmed<br />
environment. The <strong>report</strong>s have been well received by the<br />
European Commission.<br />
A male sociable lapwing has now been tracked for 17,000<br />
miles, returning to the same area in Sudan in three consecutive<br />
winters. We have identified shooting as a key threat in Syria<br />
<strong>and</strong> Iraq <strong>and</strong> discovered a new major stopover site in<br />
Kazakhstan.<br />
The Albatross Task Force has achieved notable successes.<br />
Reports this year indicate that by adopting strict regulation in<br />
the Asian Distant pelagic longline Fleet in South Africa,<br />
seabird bycatch was reduced by 85% in 2008. Since work<br />
began in the Chilean pelagic longline fleet, the seabird bycatch<br />
has dropped from over 550 birds in 2007 to around 22 birds in<br />
2009. In Brazil, longline bycatch has been reduced from 0.99<br />
birds per 1,000 hooks in 2007 to 0.11 birds per 1,000 hooks in<br />
2009.<br />
Following last year’s success in rearing white‐backed vultures<br />
in captivity, this year the first ever chick was raised from an<br />
artificially incubated egg, <strong>and</strong> we also achieved the first ever<br />
hatching of slender billed vulture chick in captivity at the<br />
vulture recovery centre at Pinjore, India.<br />
For the second consecutive spring, in 2009 there was no legal<br />
spring hunting season for quails <strong>and</strong> turtle doves in Malta. In<br />
September, the European Court found Malta in breach of the<br />
Birds Directive for allowing a hunting season for these birds in<br />
2006 <strong>and</strong> 2007 but in a surprise, <strong>and</strong> in our view incorrect,<br />
ruling opened up the possibility of limited spring hunting in<br />
the future, a development we will be watching closely.<br />
We will strive to<br />
prevent any net loss of<br />
nationally or<br />
internationally<br />
important sites for<br />
birds.<br />
We will continue our<br />
campaign for a<br />
Northern Irel<strong>and</strong><br />
Marine Bill. We are<br />
focussed on effective<br />
implementation of the<br />
new marine legislation,<br />
in particular the<br />
designation of an<br />
ecologically coherent<br />
network of marine<br />
protected areas that<br />
delivers better<br />
protection for our<br />
seabirds at sea.<br />
We will continue to try<br />
to reduce the risk of<br />
extinction for critically<br />
endangered species.<br />
www.rspb.org.uk 9
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Securing the most important sites abroad<br />
Objective Achievement Future plans<br />
We will continue to<br />
work with BirdLife<br />
International Partners<br />
to protect important<br />
habitats, particularly<br />
the Harapan Rainforest<br />
in Sumatra <strong>and</strong> the<br />
Gola Rainforest in<br />
Sierra Leone.<br />
Our work with our BirdLife International partner in Belarus to<br />
restore huge peat wetl<strong>and</strong>s was boosted by a further grant of<br />
£0.5 million, <strong>and</strong> a similar project for £4.6 million started with<br />
our partner in Ukraine, funded by KfW, the German<br />
development bank on behalf of the German Environment<br />
Ministry.<br />
In Sierra Leone <strong>and</strong> Indonesia, protection of the Gola <strong>and</strong><br />
Harapan forests improved <strong>and</strong> surveys continued to reveal the<br />
wealth of wildlife that still inhabits them. The Harapan forest<br />
project received our largest ever single grant of £6.6 million,<br />
also from KfW, securing its funding until 2013.<br />
In October 2009, the Polish Government announced an<br />
alternative route for the entire Via Baltica expressway. This<br />
route will now avoid important Natura 2000 sites, including<br />
Biebrza marshes, <strong>and</strong> is the culmination of almost a decadeʹs<br />
worth of campaigning. We increased our financial <strong>and</strong><br />
technical support to Nature Kenya, for the Tana River Delta<br />
case, including a renewed court case seeking an injunction to<br />
block the numerous development proposals (mostly large<br />
scale agriculture).<br />
We will help to<br />
increase the number<br />
of Important Bird<br />
Areas that are legally<br />
protected in<br />
countries in which<br />
we are working with<br />
BirdLife partners.<br />
Education, publications & films<br />
Numbers of children learning in the natural world<br />
Objective Achievement Future plans<br />
We will exp<strong>and</strong> our<br />
field teaching on<br />
reserves thereby<br />
helping to increase the<br />
number of<br />
schoolchildren who<br />
enjoy <strong>and</strong> benefit from<br />
an encounter with<br />
nature first h<strong>and</strong>.<br />
We recorded 56,000 children visiting our field teaching<br />
schemes. Although this is a reduction of 5,700, almost every<br />
organisation has <strong>report</strong>ed a difficult year with schools<br />
responding to difficult financial times by organising fewer<br />
visits.<br />
Our newest site, Saltholme, made a real impact in its first<br />
months of operation attracting more than 2,000 children <strong>and</strong><br />
exceeding its targets. Twenty‐two of our sites now have the<br />
Government Quality Badge with six being rated as<br />
outst<strong>and</strong>ing.<br />
We are conducting a full review of our field teaching<br />
operation to improve its efficiency <strong>and</strong> effectiveness.<br />
We are starting an<br />
exciting Government<br />
funded partnership<br />
with the Eden Project<br />
<strong>and</strong> Kew Gardens to<br />
provide two‐day<br />
environmental<br />
experiences for 5,000<br />
teenagers as part of<br />
their work experience.<br />
10 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Involvement of people<br />
Objective Achievement Future plans<br />
We will offer more<br />
people easy access to<br />
nature <strong>and</strong> conservation<br />
activities through<br />
initiatives such as Date<br />
with Nature Events;<br />
make our network of<br />
nature reserves<br />
welcoming to a broader<br />
audience; have an<br />
engaging <strong>and</strong><br />
informative website;<br />
<strong>and</strong> attract more people<br />
to volunteer their time<br />
<strong>and</strong> intellectual energy.<br />
There were nearly 2 million visits to <strong>RSPB</strong> nature reserves in<br />
2009. Saltholme nature reserve, on Teesside, welcomed 90,000<br />
visitors in its first year.<br />
More than 600,000 people took part in citizen science projects.<br />
The Big Garden Birdwatch exceeded half a million<br />
participants for the second year running <strong>and</strong> we added a new<br />
spring survey called Make Your Nature Count.<br />
The Date with Nature programme grew to eighty projects.<br />
Over half a million people saw species as varied as house<br />
sparrows <strong>and</strong> white‐tailed eagles, red deer <strong>and</strong> water voles.<br />
We will be engaging in<br />
some way with<br />
3.5 million people a<br />
year by 2012 compared<br />
with 3 million<br />
currently.<br />
<strong>RSPB</strong> membership<br />
Objective Achievement Future plans<br />
We wish to continue to<br />
enjoy the support of<br />
more than a million<br />
members to give us the<br />
financial, moral <strong>and</strong><br />
practical backing that<br />
we need to undertake<br />
our ambitious <strong>and</strong><br />
exciting conservation<br />
programme.<br />
2009‐10 was another very strong year for membership<br />
recruitment with 187,000 new members joining – a powerful<br />
demonstration that people care about nature conservation<br />
even in difficult economic times. Retention of existing<br />
members also remained strong <strong>and</strong> our total member number<br />
grew again, to 1,076,112.<br />
We will continue to<br />
recruit <strong>and</strong> keep our<br />
million‐plus members,<br />
<strong>and</strong> aim for growth, as<br />
far as continued<br />
uncertain times allow.<br />
www.rspb.org.uk 11
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Generating Funds<br />
Money for conservation<br />
Objective Achievement Future plans<br />
To maintain the breadth<br />
of the <strong>RSPB</strong>’s income<br />
generating activities.<br />
Net income made available for the <strong>RSPB</strong>’s conservation work<br />
increased by 12% over 2008‐9. Given the current economic<br />
climate this is very pleasing <strong>and</strong>, critically, we have been able<br />
to press on with our core conservation work. It is particularly<br />
at times like these when the breadth of financial support is so<br />
important, with membership, legacies <strong>and</strong> grants each<br />
contributing a substantial proportion of the total. Limited<br />
space permits just a few particularly noteworthy examples<br />
here:<br />
Legacy income was strong. The value of estates depends on<br />
property prices <strong>and</strong> the stock market, so there are worries for<br />
future years.<br />
Commercial trading showed strong growth of 11%. Hard<br />
work to improve service levels paid dividends for mail order<br />
customers; 95% of customers now <strong>report</strong> that they are satisfied<br />
or very satisfied. Sales to other retailers, including<br />
supermarkets <strong>and</strong> garden centres, also grew strongly.<br />
Income from membership renewals, appeals <strong>and</strong> raffles held<br />
steady. There has been little growth, although this was not<br />
surprising in a recession.<br />
Grants, commercial donations <strong>and</strong> trusts showed strong<br />
growth this year. This was the result of exceptional grants<br />
secured for international projects, such as Sumatra <strong>and</strong><br />
Belarus, <strong>and</strong> corporate funding for the Wallasea Isl<strong>and</strong> project.<br />
Grants continue to fund a wide range of <strong>RSPB</strong> projects:<br />
L<strong>and</strong>fill Communities Fund for crane re‐introductions,<br />
Heritage Lottery Fund for people engagement in London,<br />
European Regional Development Fund Transnational Cooperation<br />
Programme for seabird research <strong>and</strong> Tubney<br />
Charitable Trust for l<strong>and</strong> acquisition in Scotl<strong>and</strong>’s Flow<br />
Country.<br />
We will continue to<br />
review our 2012 income<br />
objective in light of the<br />
recession’s impact. We<br />
will continue to<br />
maintain diversity in<br />
income streams.<br />
12 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
Financial review<br />
The <strong>accounts</strong>, which form part of this <strong>report</strong>,<br />
comply with the requirements of the Accounting<br />
<strong>and</strong> Reporting by Charities: Statement of<br />
Recommended Practice 2005 (SORP). The trustees<br />
consider that in preparing these <strong>accounts</strong>, they<br />
have consistently applied appropriate accounting<br />
policies supported by reasonable <strong>and</strong> prudent<br />
judgements <strong>and</strong> estimates where required.<br />
A resolution to appoint the firm Horwath Clark<br />
Whitehill LLP as auditors to the organisation was<br />
passed at the Annual General Meeting on<br />
3 October 2009.<br />
Financial reserves policy<br />
The <strong>RSPB</strong> holds financial reserves to be applied to<br />
future activities in a number of categories:<br />
Unrestricted:<br />
General – available to be applied, at the<br />
discretion of the trustees, to any of the <strong>RSPB</strong>’s<br />
charitable purposes.<br />
Designated – funds earmarked by the trustees<br />
to assist in meeting the costs of running nature<br />
reserves. This fund was first established in<br />
2002 in response to an increase in the pace of<br />
l<strong>and</strong> acquisition.<br />
Restricted – to be applied to the specific<br />
purpose(s) intended by the donor.<br />
Endowment – similar to restricted, except that<br />
it is the intention of the donor that the capital<br />
sum be managed to generate a stream of<br />
income. The <strong>RSPB</strong> has one significant<br />
endowment <strong>and</strong> it was the intention of the<br />
donor that the real value of the capital fund be<br />
maintained <strong>and</strong> that income <strong>and</strong> growth be<br />
available to support the management costs of<br />
Needingworth.<br />
Free financial reserves are general reserves held:<br />
to enable the Charity to be responsive to<br />
opportunities<br />
to protect the work of the <strong>RSPB</strong> against<br />
threats, particularly a sudden fall in income.<br />
Each year the trustees consider the appropriate<br />
level of free reserves. They review the <strong>RSPB</strong>’s<br />
requirements <strong>and</strong> consider a sustained fall in<br />
income of 10–15% to be a reasonable basis for<br />
setting a minimum level. It is the intention of the<br />
trustees to hold sufficient reserves to enable<br />
expenditure to be reduced in a managed<br />
fashion, should the need arise, avoiding the<br />
need to halt work abruptly. The trustees have<br />
agreed that free reserves should normally be<br />
within a range of 8–16 weeks of expenditure.<br />
The trustees have fully adopted Financial<br />
Reporting St<strong>and</strong>ard 17 “Retirement Benefits”. The<br />
scheme liabilities are measured at a point in time<br />
for the purposes of FRS 17 but will not crystallise<br />
for some years. Showing the liability in the<br />
<strong>accounts</strong> does not imply a constraint over the use<br />
of reserves for the foreseeable future.<br />
Investment policy <strong>and</strong> powers<br />
<strong>RSPB</strong> investment powers are as set out in the<br />
Society’s governing documents, the Charter <strong>and</strong><br />
Statutes, <strong>and</strong> are wider than those contained in the<br />
Trustees Investment Act 2000.<br />
The <strong>RSPB</strong>’s primary investment objective is to<br />
maintain the real value of its investments. However,<br />
as a proportion of the financial reserves are likely to be<br />
held in the longer term it is appropriate to invest<br />
conservatively a proportion of the funds to generate<br />
income <strong>and</strong>/or real growth. Investment properties<br />
arising from legacies are managed by the <strong>RSPB</strong> until<br />
disposal.<br />
In managing investments, wherever possible, we<br />
follow the principles of Socially Responsible<br />
Investing (SRI). These principles are to:<br />
invest in companies that make a positive<br />
contribution to society<br />
use influence as an investor to encourage best<br />
practice management of social responsibility<br />
issues<br />
avoid investing in companies whose activities<br />
conflict strongly with <strong>RSPB</strong> objectives.<br />
A proportion, approximately 20%, of our<br />
investments are held in pooled funds with F&C<br />
Asset Management <strong>and</strong> Henderson Global<br />
Investors. During 2009‐10 the trustees also<br />
invested in investment grade corporate bonds in<br />
order to provide a financial return in excess of that<br />
available for cash deposits.<br />
The trustees rely upon specialist advisers for<br />
fund selection <strong>and</strong> allocation. Investment<br />
performance is compared to an independent<br />
www.rspb.org.uk 13
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
benchmark <strong>and</strong> the target for investment<br />
returns is to outperform this benchmark by at<br />
least 1% per annum over a rolling three‐year<br />
period.<br />
The Charity investment of £3,250,000 in <strong>RSPB</strong><br />
Sales Limited, a wholly owned subsidiary, is<br />
held at cost <strong>and</strong> represents the aggregate<br />
amount of the subsidiary’s assets, liabilities <strong>and</strong><br />
funds. <strong>RSPB</strong> Sales Limited Gift Aided its entire<br />
profit of £5,172,000 to the Charity. The trustees<br />
consider this a satisfactory return on their<br />
investment.<br />
On 29 February 2008, the Charity purchased<br />
March Farmers (Washl<strong>and</strong>) Limited in order<br />
to acquire the leasehold interest in l<strong>and</strong> in the<br />
Nene Washes. The Charity investment of<br />
£551,000 in March Farmers (Washl<strong>and</strong>)<br />
Limited, a wholly owned subsidiary, is held at<br />
cost <strong>and</strong> represents the aggregate amount of<br />
the subsidiary’s assets, liabilities <strong>and</strong> funds.<br />
March Farmers (Washl<strong>and</strong>) Limited Gift<br />
Aided its entire profit of £21,000 to the<br />
Charity.<br />
Financial <strong>report</strong> on the year<br />
The Honorary Treasurer <strong>and</strong> Finance Director<br />
routinely <strong>report</strong> on the finances to our members<br />
through Birds magazine. Their <strong>report</strong> is set out<br />
below.<br />
The financial year 2009-10<br />
Weathering the storm was the dominant theme<br />
in our <strong>report</strong> on 2008‐09 <strong>and</strong> with the continued<br />
economic uncertainty it may yet be the<br />
dominant theme for <strong>2010</strong>‐11. So, let’s pause for a<br />
moment to celebrate 2009‐10; not a selfcongratulatory<br />
celebration, but one to<br />
acknowledge that, even in tough recessionary<br />
times, there are many individuals <strong>and</strong><br />
institutions with sufficient passion for nature<br />
<strong>and</strong> the environment to continue to give it their<br />
support. Undoubtedly, resolve will be tested in<br />
the weeks <strong>and</strong> months ahead but the fact that<br />
support has held firm to date is surely worthy of<br />
celebration.<br />
The headlines<br />
We spent £86.3m on charitable activities<br />
in 2009‐10; 6% ahead of 2008‐09.<br />
With net income having risen by 10% to<br />
£94.7m, our operating statement shows<br />
<br />
<br />
<br />
Trustees’ <strong>report</strong><br />
£8.4m available to add to financial<br />
reserves – increasing the total from<br />
£24.5m to £32.9m.<br />
But this increase in financial reserves<br />
has to be treated with caution, as the<br />
trustees need to earmark over half of<br />
this increase (£4.9m) for specific<br />
purposes.<br />
The earmarked sum is partly to cover<br />
expenditure that was scheduled to be<br />
spent in 2009‐10 but had to be carried<br />
forward to <strong>2010</strong>‐11 (for example because<br />
of poor weather), partly to cover a l<strong>and</strong><br />
purchase commitment for which income<br />
was received in 2009‐10 <strong>and</strong> finally as a<br />
precautionary measure in anticipation<br />
of a tough 2011‐12, in the wake of the<br />
public sector expenditure cuts.<br />
This still leaves £3.5m to bolster our<br />
modest free financial reserves, taking<br />
them to £13.0m. This represents about<br />
nine weeks’ expenditure.<br />
Income highlights<br />
Membership<br />
Throughout the recession, one of the most<br />
reassuring trends has been the number of <strong>RSPB</strong><br />
members joining <strong>and</strong> renewing each month.<br />
Achieving membership growth during a<br />
recession was always going to be tough, so to be<br />
able to <strong>report</strong> an increase to 1,076,112 members<br />
<strong>and</strong> subscription income growth of 2% is<br />
pleasing to say the least. Thank you for your<br />
support.<br />
International funding<br />
One of the more surprising income streams of<br />
the year must be that arising from our<br />
relationship with a German development bank.<br />
This organisation shares the <strong>RSPB</strong>’s<br />
determination to make a significant contribution<br />
to addressing the issue of climate change. The<br />
bank in question is KfW <strong>and</strong> their medium‐term<br />
commitment to these projects, totalling more<br />
than £10m, will help underpin our forestry work<br />
in Indonesia <strong>and</strong> to restore peatl<strong>and</strong>s of Eastern<br />
Europe on a scale previously unimaginable. We<br />
received £2.3m of this in 2009‐10.<br />
Wallasea Isl<strong>and</strong><br />
And whilst on the subject of large‐scale projects,<br />
we should mention the funding associated with<br />
14 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
the acquisition of Wallasea Isl<strong>and</strong>. It is difficult<br />
to envisage how this project could have been<br />
contemplated without our partnerships with<br />
Crossrail <strong>and</strong> the Environment Agency.<br />
Crossrail are contributing to the project as the<br />
best means of securing a dedicated site for<br />
disposal of excavated material from their<br />
tunnelling. The imported material is an essential<br />
part of our habitat design. The Environment<br />
Agency is contributing to meet its obligations to<br />
re‐create intertidal habitat that will be lost<br />
through maintaining sea defences elsewhere.<br />
These contributions explain the sharp year‐onyear<br />
increase in the “Grants, commercial<br />
donations & trusts” line. The expenditure is<br />
shown in “Acquisition of nature reserves”.<br />
<strong>RSPB</strong> trading<br />
Retail, catering, mail order <strong>and</strong> trade (eg via DIY<br />
stores <strong>and</strong> garden centres) each recorded<br />
healthy growth, with mail order in particular<br />
benefiting from recent investment in service<br />
levels. Our customers certainly appeared to<br />
appreciate the improvements <strong>and</strong> voted with<br />
their orders. Even the Bank of Engl<strong>and</strong> noted<br />
that the sale of bird food was one of few<br />
activities to prosper in the depths of a snowy<br />
UK winter!<br />
Legacies<br />
Last year we <strong>report</strong>ed that legacy income<br />
appeared to be falling <strong>and</strong> that we would have<br />
to adjust to lower expectations; barely was the<br />
ink dry on that observation before the trend<br />
reversed <strong>and</strong> by year‐end income finished above<br />
the prior year level. This was clearly assisted by<br />
recoveries in house prices <strong>and</strong> stock markets,<br />
but we are very pleased to admit that we got<br />
this projection wrong. These wonderful bequests<br />
are so important to our work <strong>and</strong> we are<br />
extremely grateful to all those who contribute in<br />
this way.<br />
Expenditure<br />
We find ourselves in the slightly curious<br />
position of needing to <strong>report</strong> on what we<br />
haven’t spent as well as what we have. For a<br />
variety of reasons, most notably the unusually<br />
persistent snow over the winter, progress was<br />
delayed on several major projects, particularly at<br />
nature reserves. Examples include further<br />
development of visitor facilities at Minsmere<br />
<strong>and</strong> Fowlsheugh. As mentioned in the summary<br />
Trustees’ <strong>report</strong><br />
above, financial provision has been made for a<br />
catch up, weather permitting.<br />
More nature reserves<br />
In spite of expenditure constraints, we were able<br />
to continue adding high priority sites. Inevitably<br />
(<strong>and</strong> justifiably), Wallasea dominates <strong>RSPB</strong>ʹs UK<br />
l<strong>and</strong> acquisition headlines – but with more than<br />
a little help from our members, we were able to<br />
also add the fantastic Crook of Baldoon, a<br />
coastal wetl<strong>and</strong> in Dumfries <strong>and</strong> Galloway. Of<br />
course, adding to existing reserves is every bit as<br />
important as acquiring new ones <strong>and</strong> we are<br />
pleased to <strong>report</strong> extensions to old favourites<br />
such as Rainham <strong>and</strong> Vane Farm.<br />
Not taking grants for granted<br />
Much of the <strong>RSPB</strong>’s income growth over recent<br />
years has come in the form of grants. As these<br />
are often restricted, the work they support is<br />
typically of a project nature, such as reserve<br />
improvements at Rainham <strong>and</strong> Saltholme <strong>and</strong><br />
modifications at Titchwell Marsh in anticipation<br />
of continued sea‐level rise. Grant income is a<br />
vital source of income <strong>and</strong> we had to be mindful<br />
of the possible consequences of the long<br />
anticipated cuts in public spending <strong>and</strong> avoid<br />
overstretching core commitments.<br />
Behind the scenes support<br />
There is an ever‐present temptation to scale back<br />
on the support services such as Finance,<br />
Personnel <strong>and</strong> computer technology – or, worse<br />
still, on the long‐term income generating<br />
capacity of the organisation. Indeed, savings<br />
were sought <strong>and</strong> made in these areas; but it was<br />
also necessary to invest. The upgraded trading<br />
process is an obvious example – for success<br />
depended upon the services mentioned working<br />
together; <strong>and</strong> the upgrades were delivered on<br />
time <strong>and</strong> on budget. We have similarly invested<br />
in scaling up our member recruitment activities<br />
– <strong>and</strong> to great effect.<br />
Pensions<br />
We commented last year that most pension<br />
schemes had suffered in the wake of the<br />
financial crisis <strong>and</strong> that the <strong>RSPB</strong>’s scheme was<br />
no exception. With the three‐yearly valuation<br />
(almost) behind us, we now know the scale of<br />
the problem – without changes, <strong>annual</strong><br />
contributions would need to increase by at least<br />
£2m; a level we could not contemplate. While a<br />
www.rspb.org.uk 15
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Trustees’ <strong>report</strong><br />
proportion of the shortfall is the result of<br />
increased longevity, most is due to the reaction<br />
of the financial markets to the banking crisis<br />
which, given time, should reverse. But such a<br />
“wait <strong>and</strong> see” approach is not to be<br />
recommended (<strong>and</strong> nor would it be acceptable<br />
to The Pensions Regulator).<br />
Over recent years, many changes have been<br />
made to the scheme, including increased<br />
retirement age, increased employee<br />
contributions, introduction of a lower risk<br />
alternative for new members of staff – <strong>and</strong>, yes,<br />
increased <strong>RSPB</strong> contributions. After long<br />
deliberations, further changes have now been<br />
agreed to reduce the rate at which pension<br />
entitlement is earned in the final salary section<br />
<strong>and</strong> to introduce an arrangement to reduce<br />
<strong>RSPB</strong> exposure to rising life expectancy. The<br />
savings made as a result of these changes will<br />
enable the <strong>RSPB</strong> to meet the increased pension<br />
obligations without significant impact on<br />
operational budgets.<br />
Signed on behalf of the Council<br />
Mr Ian Darling<br />
Chairman<br />
29 June <strong>2010</strong><br />
Looking to the future<br />
The months ahead will be a challenge. The<br />
entire charity sector seems to be in the brace<br />
position, fearful of the direct <strong>and</strong> indirect<br />
impacts of public sector cuts. The questions on<br />
everyone’s lips seem to be: How soon? How<br />
deep? And for how long?<br />
For the <strong>RSPB</strong>’s part, cost constraint <strong>and</strong> some<br />
quite remarkable income successes have put us<br />
in good shape to face <strong>2010</strong>‐11. It is of course you,<br />
through your support, who really sets the pace<br />
at which our conservation work progresses <strong>and</strong>,<br />
as always, we are hugely appreciative. But we<br />
would like to record here also our appreciation<br />
of <strong>RSPB</strong> staff. They took in their stride the pay<br />
freeze of 2009 <strong>and</strong>, together with our industrious<br />
volunteers, responded to the economic<br />
challenges with the same enthusiasm with<br />
which they embrace every challenge. Their hard<br />
work, constraint <strong>and</strong> creativity, combined with<br />
your financial support, has enabled work to<br />
continue apace on most fronts. We are confident<br />
that this successful partnership of supporters,<br />
volunteers <strong>and</strong> staff will continue to serve well<br />
the interests of conservation <strong>and</strong> our birds,<br />
through whatever challenges lie ahead.<br />
16 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Independent Auditors’ Report to the<br />
Trustees of the Royal Society for the<br />
Protection of Birds<br />
We have audited the group <strong>and</strong> charity financial<br />
statements of the Royal Society for the Protection of<br />
Birds for the year ended 31 March <strong>2010</strong> set out on<br />
pages 18 to 39. These financial statements have been<br />
prepared in accordance with the accounting policies<br />
set out therein.<br />
This <strong>report</strong> is made solely to the charity’s trustees, as<br />
a body, in accordance with section 44 of the Charities<br />
Act 1993 <strong>and</strong> in accordance with section 44(1)(c) of the<br />
Charities <strong>and</strong> Trustee Investment (Scotl<strong>and</strong>) Act 2005.<br />
Our audit work has been undertaken so that we<br />
might state to the charity’s trustees those matters we<br />
are required to state to them in an auditor’s <strong>report</strong><br />
<strong>and</strong> for no other purpose. To the fullest extent<br />
permitted by law, we do not accept or assume<br />
responsibility to anyone other than the charity <strong>and</strong> its<br />
trustees as a body, for our audit work, for this <strong>report</strong>,<br />
or for the opinions we have formed.<br />
Respective responsibilities of trustees <strong>and</strong> auditors<br />
The trustees’ responsibilities for preparing the<br />
Trustees’ Report <strong>and</strong> the financial statements in<br />
accordance with applicable law <strong>and</strong> United Kingdom<br />
Accounting St<strong>and</strong>ards (United Kingdom Generally<br />
Accepted Accounting Practice) are set out in the<br />
Statement of Trustees’ Responsibilities.<br />
We have been appointed as auditors under section 43<br />
of the Charities Act 1993 <strong>and</strong> <strong>report</strong> in accordance<br />
with regulations made under section 44 of that Act.<br />
Our responsibility is to audit the financial statements<br />
in accordance with relevant legal <strong>and</strong> regulatory<br />
requirements <strong>and</strong> International St<strong>and</strong>ards on<br />
Auditing (United Kingdom <strong>and</strong> Irel<strong>and</strong>).<br />
We <strong>report</strong> to you our opinion as to whether the<br />
financial statements give a true <strong>and</strong> fair view <strong>and</strong> are<br />
properly prepared in accordance with the Charities<br />
Act 1993 <strong>and</strong> comply with the requirements of<br />
regulation 8 of the Charities Accounts (Scotl<strong>and</strong>)<br />
Regulations 2006. We also <strong>report</strong> if, in our opinion,<br />
the information given in the Trustees’ Report is not<br />
consistent with the financial statements.<br />
In addition we <strong>report</strong> to you if, in our opinion, the<br />
charity has not kept proper accounting records or if<br />
we have not received all the information <strong>and</strong><br />
explanations we require for our audit.<br />
We read the Trustees’ Report <strong>and</strong> consider the<br />
implications for our <strong>report</strong> if we become aware of any<br />
Independent auditors’ <strong>report</strong><br />
apparent misstatements within it. Our responsibilities<br />
do not extend to other information.<br />
Basis of opinion<br />
We conducted our audit in accordance with<br />
International St<strong>and</strong>ards on Auditing (United Kingdom<br />
<strong>and</strong> Irel<strong>and</strong>) issued by the Auditing Practices Board. An<br />
audit includes examination, on a test basis, of evidence<br />
relevant to the amounts <strong>and</strong> disclosures in the financial<br />
statements. It also includes an assessment of the<br />
significant estimates <strong>and</strong> judgments made by the<br />
trustees in the preparation of the financial statements,<br />
<strong>and</strong> of whether the accounting policies are appropriate<br />
to the charity’s circumstances, consistently applied <strong>and</strong><br />
adequately disclosed.<br />
We planned <strong>and</strong> performed our audit so as to obtain all<br />
the information <strong>and</strong> explanations which we considered<br />
necessary in order to provide us with sufficient<br />
evidence to give reasonable assurance that the financial<br />
statements are free from material misstatement,<br />
whether caused by fraud or other irregularity or error.<br />
In forming our opinion we also evaluated the overall<br />
adequacy of the presentation of information in the<br />
financial statements.<br />
Opinion<br />
In our opinion:<br />
<br />
<br />
the financial statements give a true <strong>and</strong> fair<br />
view, in accordance with United Kingdom<br />
Generally Accepted Accounting Practice, of the<br />
state of the group’s <strong>and</strong> the parent charity’s<br />
affairs as at 31 March <strong>2010</strong> <strong>and</strong> of the group’s<br />
incoming resources <strong>and</strong> application of<br />
resources for the year then ended; <strong>and</strong><br />
the financial statements have been properly<br />
prepared in accordance with the Charities Act<br />
1993 <strong>and</strong> comply with the requirements of<br />
regulation 8 of the Charities Accounts<br />
(Scotl<strong>and</strong>) Regulations 2006.<br />
Horwath Clark Whitehill LLP<br />
Chartered Accountants & Registered Auditors<br />
St Bride’s House<br />
10 Salisbury Square<br />
London EC4Y 8EH, UK<br />
www.rspb.org.uk 17
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Consolidated statement of financial activities<br />
Consolidated statement of financial activities<br />
for the year ended 31 March <strong>2010</strong><br />
INCOME & EXPENDITURE<br />
Note<br />
Unrestricted(<br />
funds(<br />
£’000(<br />
Restricted(<br />
funds(<br />
£’000(<br />
Endowment(<br />
funds(<br />
£’000(<br />
<strong>2010</strong>)<br />
Total(<br />
£’000(<br />
INCOMING RESOURCES<br />
Voluntary income (<br />
Membership subscriptions & donations 2 32,996) 3,941) ‐) 36,937) 36,372)<br />
Legacies 3 26,572) 1,350) ‐) 27,922) 26,598)<br />
Grants, commercial donations & trusts 4 232)<br />
_______)<br />
31,583)<br />
_______)<br />
‐)<br />
_______)<br />
31,815)<br />
_______)<br />
2009)<br />
Total)<br />
£’000)<br />
25,519)<br />
_______)<br />
Total voluntary income 59,800) 36,874) ‐) 96,674) 88,489)<br />
Activities to generate funds (<br />
Commercial trading 19,603) ‐) ‐) 19,603) 17,629)<br />
Investment income & interest 5 502) 66) 46) 614) 833)<br />
Incoming resources from charitable activities<br />
(<br />
Fees & grants for services 2,365) ‐) ‐) 2,365) 2,135)<br />
L<strong>and</strong> & farming income 1,454) ‐) ‐) 1,454) 1,887)<br />
Events & media sales 805)<br />
_______)<br />
‐)<br />
_______)<br />
‐)<br />
_______)<br />
805)<br />
_______)<br />
688)<br />
_______)<br />
Total income from charitable activities 4,624) ‐) ‐) 4,624) 4,710)<br />
Other income<br />
) )<br />
Net gains on disposals of fixed assets 5 413)<br />
_______)<br />
‐)<br />
_______)<br />
‐)<br />
_______)<br />
413)<br />
_______)<br />
178)<br />
_______)<br />
Total incoming resources 84,942) 36,940) 46) 121,928) 111,839)<br />
)_______) )_______) )_______) )_______) )_______)<br />
RESOURCES EXPENDED (<br />
Cost of generating funds (<br />
Costs of generating voluntary income 10,696) ‐) ‐) 10,696) 10,852)<br />
Costs of activities to generate funds (inc cost of goods) 16,485) ‐) ‐) 16,485) 14,614)<br />
Investment management costs 35)<br />
_______)<br />
5)<br />
_______)<br />
6)<br />
_______)<br />
46)<br />
_______)<br />
26)<br />
_______)<br />
Total cost of generating incoming resources 27,216) 5) 6) 27,227) 25,492)<br />
Net resources available for charitable purposes 57,726) 36,935) 40) 94,701) 86,347)<br />
Charitable revenue expenditure (<br />
Conservation on <strong>RSPB</strong> nature reserves 13,189) 14,387) ‐) 27,576) 25,262)<br />
Conservation – research, policy & advisory services 19,262) 12,697) ‐) 31,959) 29,969)<br />
Education, publications & films 12,291) 990) ‐) 13,281) 12,999)<br />
Membership services & enquiries 3,817)<br />
_______)<br />
‐)<br />
_______)<br />
‐)<br />
_______)<br />
3,817)<br />
_______)<br />
3,863)<br />
_______)<br />
Total charitable revenue expenditure 48,559) 28,074) ‐) 76,633) 72,093)<br />
Governance costs 425)<br />
_______)<br />
Total resources expended 6 76,200)<br />
_______)<br />
‐)<br />
_______)<br />
‐)<br />
_______)<br />
425)<br />
_______)<br />
406)<br />
_______)<br />
28,079)<br />
_______)<br />
6)<br />
_______)<br />
104,285)<br />
_______)<br />
97,991)<br />
_______)<br />
NET MOVEMENT IN FUNDS BEFORE TRANSFERS 8,742) 8,861) 40) 17,643) 13,848)<br />
Transfers (<br />
Gross transfers between funds 18 712)<br />
(712)<br />
_______)<br />
‐(<br />
_______)<br />
‐)<br />
_______)<br />
‐)<br />
_______)<br />
_______)<br />
NET MOVEMENT IN FUNDS BEFORE OTHER<br />
RECOGNISED (LOSSES) / GAINS 9,454) 8,149) 40) 17,643) 13,848)<br />
Other recognised losses (<br />
Movement in value of investment assets 11 1,034) 366) 443) 1,843) (2,079)<br />
Actuarial loss on pension scheme 22 (14,460)<br />
_______)<br />
‐)<br />
_______)<br />
‐)<br />
_______)<br />
(14,460)<br />
_______)<br />
(12,712)<br />
_______)<br />
(3,972) 8,515) 483) 5,026) (943)<br />
Reconciliation of funds ) ) ) )<br />
Total funds brought forward 34,952)<br />
_______)<br />
79,655)<br />
_______)<br />
1,527)<br />
_______)<br />
116,134)<br />
_______)<br />
117,077)<br />
_______)<br />
TOTAL FUNDS CARRIED FORWARD 30,980)<br />
_______)<br />
88,170)<br />
_______)<br />
2,010)<br />
_______)<br />
121,160)<br />
_______)<br />
All amounts derive from continuing activities. All gains <strong>and</strong> losses recognised in the year are included in the Consolidated statement of financial activities.<br />
116,134)<br />
_______)<br />
18 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Charity <strong>and</strong> consolidated balance sheets<br />
Charity <strong>and</strong> consolidated balance sheets<br />
as at 31 March <strong>2010</strong><br />
Note<br />
Charity)<br />
<strong>2010</strong>)<br />
Consolidated)<br />
total)<br />
Charity)<br />
2009)<br />
Consolidated)<br />
total)<br />
£’000) )£’000) )£’000) )£’000)<br />
Fixed assets<br />
Nature reserves 10 118,255) 118,805) 109,037) 109,587)<br />
Other tangible assets 10 4,164) 4,164) 4,192) 4,192)<br />
Investments 11 26,222) 26,222) 16,209) 16,209)<br />
Investment in subsidiary companies 11 3,801) ‐) 3,801) ‐)<br />
_______) _______) _______) _______)<br />
152,442) 149,191) 133,239) 129,988)<br />
Current assets<br />
Stock 401) 1,959) 408) 2,532)<br />
Debtors 12 18,264) 18,954) 12,912) 12,804)<br />
Short‐term cash 1,789) 3,872) 2,269) 4,432)<br />
_______) _______) _______) _______)<br />
20,454) 24,785) 15,589) 19,768)<br />
Creditors amounts falling due within one year 13 (16,140) (17,220) (9,609) (10,537)<br />
_______) _______) _______) _______)<br />
Net current assets 4,314) 7,565) 5,980) 9,231)<br />
_______) _______) _______) _______)<br />
Total assets less current liabilities 156,756) 156,756) 139,219) 139,219)<br />
Creditors amounts falling due in more than one year 15 (938) (938) (952) (952)<br />
_______) )_______) _______) _______)<br />
Net assets excluding pension liability 155,818) 155,818) 138,267) 138,267)<br />
Pension scheme liability 22 (34,658)<br />
_______)<br />
Net assets including pension liability 121,160)<br />
_______)<br />
(34,658)<br />
_______)<br />
121,160)<br />
_______)<br />
(22,133)<br />
_______)<br />
116,134)<br />
_______)<br />
(22,133)<br />
_______)<br />
116,134)<br />
_______)<br />
Represented by<br />
Unrestricted funds<br />
General funds 22,376) 22,376) 15,028) 15,028)<br />
Designated funds 43,262) 43,262) 42,057) 42,057)<br />
Pension reserve 22 (34,658)<br />
_______)<br />
(34,658)<br />
_______)<br />
(22,133)<br />
_______)<br />
(22,133)<br />
_______)<br />
30,980) 30,980) 34,952) 34,952)<br />
Restricted funds 88,170) 88,170) 79,655) 79,655)<br />
Endowment funds 2,010) 2,010) 1,527) 1,527)<br />
_______) _______) _______) _______)<br />
18 & 19 121,160)<br />
_______)<br />
121,160)<br />
_______)<br />
116,134)<br />
_______)<br />
116,134)<br />
_______)<br />
Notes 1 to 22 form an integral part of these <strong>accounts</strong>.<br />
Adopted by <strong>RSPB</strong> Council on 29 June <strong>2010</strong> <strong>and</strong> signed on behalf of the Council by:<br />
Ian Darling<br />
Chairman<br />
Alan Martin<br />
Honorary Treasurer<br />
www.rspb.org.uk 19
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Application of net incoming resources<br />
Application of net incoming resources<br />
for the year ended 31 March <strong>2010</strong><br />
<strong>2010</strong>)<br />
£’000)<br />
2009)<br />
£’000)<br />
Net resources available for charitable purposes<br />
Less Total charitable revenue expenditure & governance costs<br />
94,701)<br />
(77,058)<br />
86,347)<br />
(72,499)<br />
_______) _______)<br />
Net incoming resources before losses 17,643) 13,848)<br />
Movement in value of investments & pension scheme (12,617) (14,791)<br />
_______) _______)<br />
Net movement in funds as per statement of financial activities 5,026) (943)<br />
_______) _______(<br />
(<br />
Application of net funds for charity use: (<br />
Nature reserves 9,218) 9,285)<br />
Other tangible assets (28) 62)<br />
Movement on stock, debtors & creditors (1,092) (588)<br />
Movement on pension scheme (12,525) (11,169)<br />
_______) _______)<br />
(4,427) (2,410)<br />
Movement in cash & investments available for future activities 9,453) 1,467)<br />
)<br />
Cash & investments available at start of year 20,641) 19,174)<br />
_______) _______)<br />
Cash & investments available at end of year 30,094) 20,641(<br />
_______) _______)<br />
20 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Consolidated cash flow statement<br />
Consolidated cash flow statement<br />
for the year ended 31 March <strong>2010</strong><br />
Note<br />
<strong>2010</strong>)<br />
£’000)<br />
2009)<br />
£’000)<br />
Net cash inflow from operating activities 21(a) 17,897) 13,955)<br />
Returns on investments <strong>and</strong> servicing of finance:<br />
Interest received 478) 641)<br />
Dividends received 136) 192)<br />
_______) _______)<br />
614) 833)<br />
Capital expenditure <strong>and</strong> financial investment:<br />
Purchase of nature reserves (10,382) (9,946)<br />
Purchase of other tangible fixed assets (1,478) (1,543)<br />
Proceeds from disposals 959) 247)<br />
Purchase of investments (4,233) (231)<br />
Sale of investments 39) 59)<br />
_______) _______)<br />
(15,095) (11,414)<br />
Management of liquid resources for short term investments<br />
Movement in investment cash (3,976) (2,985)<br />
_______) _______)<br />
(Decrease) / Increase in cash 21(b) (560) 389)<br />
_______) _______)<br />
www.rspb.org.uk 21
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
Notes to the <strong>accounts</strong><br />
1 Accounting policies<br />
Basis of <strong>accounts</strong><br />
The <strong>accounts</strong> have been prepared under the<br />
historical cost convention as modified by the<br />
revaluation of certain investments, <strong>and</strong> in<br />
accordance with the recommendations set out in<br />
the Accounting <strong>and</strong> Reporting by Charities:<br />
Statement of Recommended Practice 2005 (SORP),<br />
the Charities Accounts (Scotl<strong>and</strong>) Regulations 2006,<br />
applicable accounting st<strong>and</strong>ards <strong>and</strong> the Charities<br />
Act 1993.<br />
The Charity operates through its 13 Regional <strong>and</strong><br />
Country offices whose operations are fully<br />
integrated into these <strong>accounts</strong>. The Statement of<br />
financial activities (SOFA) <strong>and</strong> balance sheet<br />
consolidate, on a line‐by‐line basis, the financial<br />
statements of the Charity <strong>and</strong> its subsidiary<br />
undertakings: <strong>RSPB</strong> Sales Limited <strong>and</strong> March<br />
Farmers (Washl<strong>and</strong>) Limited. <strong>RSPB</strong> Sales Limited,<br />
incorporated on 4 March 1992 as a wholly owned<br />
subsidiary of The Royal Society for the Protection<br />
of Birds, was established to undertake trading<br />
activities on behalf of the Charity <strong>and</strong> is licensed to<br />
use its name <strong>and</strong> trademark. March Farmers<br />
(Washl<strong>and</strong>) Limited was acquired on 29 February<br />
2008 <strong>and</strong> retains the leases of two pieces of l<strong>and</strong> in<br />
Cambridgeshire.<br />
The Charity holds 40% voting rights in Yayasan<br />
Konservasi Ekosistem Hutan a non‐profit<br />
organisation registered in Indonesia <strong>and</strong><br />
established to facilitate the acquisition of the<br />
Harapan Rainforest, Sumatra. The results have not<br />
been included in these <strong>accounts</strong>; to do so would not<br />
materially alter them.<br />
The Royal Society for the Protection of Birds is a<br />
registered charity <strong>and</strong> as such is potentially exempt<br />
from taxation on its income <strong>and</strong> gains to the extent<br />
that they are applied to its charitable purposes. No<br />
tax charge arises in its subsidiaries, due to their<br />
policies of donating, under Gift Aid, all taxable<br />
profits to the Charity each year.<br />
Funds<br />
Unrestricted funds:<br />
General funds are unrestricted funds which are<br />
available for use at the discretion of the trustees in<br />
furtherance of the objectives of the Charity <strong>and</strong> which<br />
have not been designated for other purposes.<br />
Designated funds are unrestricted funds, which have<br />
been applied or reserved by the trustees for a specific<br />
purpose. The aim <strong>and</strong> use of each designated fund is<br />
set out in the notes to the <strong>accounts</strong> (see Notes 18 & 19).<br />
Restricted funds:<br />
Restricted funds are those which are to be used in<br />
accordance with specific restrictions imposed by<br />
donors or which have been raised by the Charity for<br />
particular purposes. The purpose for which restricted<br />
funds are held is analysed in the notes to the <strong>accounts</strong><br />
(see Notes 18 & 19).<br />
Endowment funds:<br />
Endowment funds are restricted funds that are to be<br />
retained for the benefit of the Charity as a capital<br />
fund. Permanent endowments require the capital to<br />
be maintained <strong>and</strong> only the income <strong>and</strong> capital<br />
growth can be utilised. With expendable<br />
endowments the capital may also be utilised.<br />
Capital expenditure<br />
Purchased assets, individually exceeding £2,500 at<br />
cost, are included on the balance sheet at historic cost<br />
less depreciation <strong>and</strong> any impairments in accordance<br />
with FRS 15. Donated assets are included at market<br />
value as determined by the trustees. Expenditure on<br />
fixed assets is capitalised in the year of acquisition<br />
<strong>and</strong> depreciation is charged <strong>annual</strong>ly.<br />
Depreciation<br />
Nature reserves, either owned as freehold l<strong>and</strong> or<br />
held as leasehold l<strong>and</strong> where the lease is held in<br />
perpetuity, are considered to have an indefinite<br />
useful life <strong>and</strong> are not therefore depreciated. Other<br />
fixed assets are depreciated on a straight‐line basis<br />
over their anticipated useful lives as follows:<br />
Freehold buildings 50 years<br />
Leasehold l<strong>and</strong>, with a fixed Period of lease or 50<br />
term, <strong>and</strong> buildings years, whichever is<br />
shorter<br />
Other fixed assets<br />
4 years<br />
Investments<br />
The investments in the subsidiary undertakings are<br />
stated at cost less provision for impairment; all other<br />
investments are stated at market value. Properties<br />
included in investments are those assigned under<br />
22 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
legacy bequests, awaiting disposal at a future date,<br />
<strong>and</strong> are stated at trustees’ valuation. The SOFA<br />
includes the net gains <strong>and</strong> losses arising on<br />
revaluations <strong>and</strong> disposals throughout the year.<br />
Stocks<br />
Stocks, which include livestock <strong>and</strong> products for<br />
resale, are stated at the lower of cost <strong>and</strong> net<br />
realisable value.<br />
Incoming resources<br />
Incoming resources are included in the SOFA when<br />
the <strong>RSPB</strong> is legally entitled to the income <strong>and</strong> the<br />
amount can be quantified with reasonable<br />
accuracy. If these conditions are not met then the<br />
income is deferred. The following specific policies<br />
apply to categories of income:<br />
i) Membership income is treated as a donation<br />
<strong>and</strong> is accounted for when received.<br />
ii) Legacies are accounted for based on settlement<br />
of the estate or receipt of payment, whichever<br />
is earlier.<br />
iii) Grants received in advance of the associated<br />
work being carried out are deferred only when<br />
the donor has imposed preconditions on the<br />
expenditure of resources (see Note 15).<br />
iv) Gifts in kind <strong>and</strong> donated assets are valued at<br />
their realised amount, or the amount<br />
equivalent to an alternative commercial supply,<br />
<strong>and</strong> are included in the SOFA <strong>and</strong> balance<br />
sheet as appropriate.<br />
Resources expended<br />
All expenditure is accounted for on an accruals<br />
basis <strong>and</strong> has been classified under headings that<br />
aggregate all costs related to that category.<br />
i) Costs of generating voluntary income are those<br />
incurred in seeking voluntary income <strong>and</strong> do<br />
not include the costs of disseminating<br />
information in support of the charitable<br />
activities.<br />
ii) Governance costs are the costs associated with<br />
the governance arrangements of the<br />
<strong>RSPB</strong> which relate to the general running of the<br />
<strong>RSPB</strong>. Included within this category are the<br />
costs associated with the strategic, as<br />
opposed to day‐to‐day management of the<br />
<strong>RSPB</strong>’s activities.<br />
iii) Support costs have been allocated to the<br />
headings in the SOFA on the basis of salary<br />
percentage. This applies to office facilities <strong>and</strong><br />
accommodation, finance, information<br />
Notes to the <strong>accounts</strong><br />
technology, human resources <strong>and</strong><br />
management.<br />
iv) Grants are awarded, at trustees’ discretion, on a<br />
project basis where such projects meet the<br />
<strong>RSPB</strong>’s charitable objectives.<br />
Operating leases<br />
Operating lease rentals are charged to the SOFA<br />
on a straight‐line basis over the length of the<br />
lease.<br />
Foreign currency<br />
Transactions in foreign currencies are translated<br />
at rates prevailing at the date of the transaction.<br />
Balances denominated in foreign currencies are<br />
translated at the rate of exchange prevailing at<br />
the year‐end, in accordance with SSAP 20. Any<br />
gains or losses arising on translations are<br />
<strong>report</strong>ed as part of the transaction within the<br />
SOFA <strong>and</strong> are not material; they are therefore not<br />
disclosed separately.<br />
Pensions<br />
For the defined benefit scheme the amounts<br />
charged in resources expended are the current<br />
service costs <strong>and</strong> gains <strong>and</strong> losses on settlements<br />
<strong>and</strong> curtailments. They are included as part of<br />
staff costs. Past service costs are recognised<br />
immediately in the Statement of Financial<br />
Activities if the benefits have vested. If the<br />
benefits have not vested immediately, the costs<br />
are recognised over the period until vesting<br />
occurs. The interest cost <strong>and</strong> the expected return<br />
on assets are shown as a net amount of other<br />
finance costs or credits adjacent to interest.<br />
Actuarial gains <strong>and</strong> losses are recognised<br />
immediately in “Other recognised gains <strong>and</strong><br />
losses”.<br />
Defined benefit schemes are funded, with the<br />
assets of the scheme held separately from those<br />
of the group, in separate trustee administered<br />
funds. Pension scheme assets are measured at<br />
fair value <strong>and</strong> liabilities are measured on an<br />
actuarial basis using the projected unit method<br />
<strong>and</strong> discounted at a rate equivalent to the<br />
current rate of return on a high quality corporate<br />
bond of equivalent currency <strong>and</strong> term to the<br />
scheme liabilities. The resulting defined benefit<br />
asset or liability is presented separately after<br />
other net assets on the face of the balance sheet.<br />
Full actuarial valuations are obtained triennially.<br />
www.rspb.org.uk 23
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
2 Membership subscriptions & donations<br />
<strong>2010</strong>)<br />
£’000(<br />
2009(<br />
£’000(<br />
(<br />
Membership subscriptions 30,004) 29,438)<br />
Donations 6,933) 6,934(<br />
________) ________)<br />
36,937) 36,372(<br />
________) ________)<br />
3 Legacies<br />
The estimated value of legacies notified but neither received nor included in income is £16,319,000<br />
(2009: £18,707,000).<br />
4 Grants, commercial donations & trusts<br />
<strong>2010</strong>)<br />
£’000(<br />
2009(<br />
£’000(<br />
(<br />
Grants 22,615) 23,544)<br />
Commercial donations 7,653) 1,153)<br />
Trusts 1,547) 822)<br />
________) ________)<br />
31,815) 25,519)<br />
________) ________)<br />
Major grants received during the year include the following: <strong>2010</strong>(<br />
£’000(<br />
2009)<br />
£’000(<br />
UK Government (<br />
Department for Environment, Food & Rural Affairs 4,495) 2,865)<br />
L<strong>and</strong>fill Communities Fund 2,262) 3,783)<br />
Scottish Natural Heritage 1,377) 1,164)<br />
Environment Agency 1,169) 395)<br />
Natural Engl<strong>and</strong> 1,059) 1,478)<br />
Scottish Executive 1,022) 212)<br />
Department for International Development 308) 265)<br />
Department of Environment, Northern Irel<strong>and</strong> 260) 229)<br />
Countryside Council for Wales 252) 295)<br />
Forestry Commission 180) 237)<br />
National Assembly for Wales 179) 176)<br />
East Midl<strong>and</strong>s Development Agency 111) 109)<br />
South East Engl<strong>and</strong> Development Agency 90) 363)<br />
Department of Agriculture & Rural Development, NI 26) 3)<br />
East of Engl<strong>and</strong> Development Agency ‐) 204)<br />
________) ________)<br />
12,790) 11,778)<br />
European Union 2,129) 2,823)<br />
National Lottery Funds 1,476) 2,059)<br />
Local councils & other 6,220) 6,884)<br />
________) ________)<br />
22,615) 23,544)<br />
________) ________)<br />
24 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
4 Grants, commercial donations & trusts (continued)<br />
(<br />
Grants received were for the following purposes: <strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000(<br />
(<br />
Conservation on <strong>RSPB</strong> nature reserves 13,693) 14,397)<br />
Conservation – research, policy & advisory services 6,383) 6,939)<br />
Education, publications & films 1,145) 552)<br />
________) ________)<br />
21,221) 21,888)<br />
Acquisition of nature reserves 1,394) 1,656)<br />
________) ________)<br />
22,615) 23,544)<br />
________) ________)<br />
5 Investment income & interest<br />
<strong>2010</strong>)<br />
£’000)<br />
2009)<br />
£’000(<br />
Income received from: (<br />
Interest on cash 307) 636)<br />
Listed Stock Exchange investments 136) 192)<br />
Corporate Bonds 166) ‐)<br />
Property 5) 5)<br />
________) ________)<br />
614) 833)<br />
________) ________)<br />
Other income:<br />
Net gains on disposals of fixed assets 413) 178)<br />
________) ________)<br />
Included above is investment income of £46,000 (2009: £70,000), which relates to the Hanson<br />
Environment Fund. This treatment has been agreed with the donor <strong>and</strong> the fund is held as an<br />
expendable endowment (see Note 18)<br />
www.rspb.org.uk 25
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
6 Total resources expended<br />
Direct(<br />
costs(<br />
£’000(<br />
Support(<br />
costs(<br />
£’000(<br />
<strong>2010</strong>(<br />
Total(<br />
£’000(<br />
2009(<br />
Total(<br />
£’000(<br />
Cost of generating funds:<br />
Costs of generating voluntary income: (<br />
Membership subscriptions & donations 7,692) 418) 8,110) 8,421)<br />
Legacies 767) 33) 800) 924)<br />
Grants, commercial donations & trusts 1,620) 166) 1,786) 1,507)<br />
_______) _______) _______) _______)<br />
10,079) 617) 10,696) 10,852)<br />
Cost of activities to generate funds (incl. cost of goods): (<br />
Commercial trading 16,247) 238) 16,485) 14,614)<br />
Investment management costs 46) ‐)) 46) 26)<br />
_______ _______) _______) _______)<br />
Total cost of generating funds 26,372) 855) 27,227) 25,492)<br />
(<br />
Charitable revenue expenditure: (<br />
Conservation on <strong>RSPB</strong> nature reserves 26,633) 943) 27,576) 25,262)<br />
Conservation – research, policy &<br />
advisory services 29,960) 1,999) 31,959) 29,969)<br />
Education, publications & films 12,708) 573) 13,281) 12,999)<br />
Membership services & enquiries 3,759) 58) 3,817) 3,863)<br />
_______) _______) _______) _______)<br />
73,060) 3,573) 76,633) 72,093)<br />
Governance costs 400) 25) 425) 406)<br />
_______) _______) _______) _______)<br />
Total resources expended 99,832) 4,453) 104,285) 97,991)<br />
_______) _______) _______) _______)<br />
Governance costs include audit, legal advice for trustees <strong>and</strong> the costs associated with constitutional<br />
<strong>and</strong> statutory requirements, such as trustees’ meetings.<br />
Conservation ‐ research, policy & advisory services includes grant payments amounting to £4,311,000<br />
with support costs of £311,000 (2009: £3,836,000; £286,000). Over 100 grants were awarded to<br />
organisations; no grants were made to individuals. A full list is available on request.<br />
26 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
7 Support costs<br />
Premises)<br />
£’000)<br />
Finance(<br />
& IT(<br />
£’000(<br />
Human)<br />
resources)<br />
£’000)<br />
Mgmnt)<br />
& other)<br />
£’000)<br />
<strong>2010</strong>(<br />
Total(<br />
£’000(<br />
2009(<br />
Total(<br />
£’000(<br />
(<br />
Generating incoming resources 322) 327) 9) 197) 855) 760)<br />
Charitable expenditure:<br />
Conservation on <strong>RSPB</strong> nature<br />
reserves 356) 360) 10) 217) 943) 889)<br />
Conservation – research, policy &<br />
advisory services 753) 764) 22) 460) 1,999) 2,080)<br />
Education, publications & films 216) 219) 6) 132) 573) 562)<br />
Membership services & enquiries 22) 22) 1) 13) 58) 63)<br />
______) ______) ______) ______) ______) ______)<br />
1,347) 1,365) 39) 822) 3,573) 3,594)<br />
Governance costs 9) 9) 1) 6) 25) 25)<br />
______) ______) ______) ______) ______) ______)<br />
Total support costs 1,678) 1,701) 49) 1,025) 4,453) 4,379)<br />
______( ______( ______( ______( ______( ______(<br />
Support costs are included in the expenditure <strong>report</strong>ed in the SOFA <strong>and</strong> have been allocated on the<br />
basis of salary percentage. The cost allocation includes an element of judgement <strong>and</strong> the <strong>RSPB</strong> has<br />
had to consider the cost benefit of detailed calculations <strong>and</strong> record keeping.<br />
8 Audit fees<br />
The total audit fees were: <strong>2010</strong>(<br />
£’000(<br />
2009(<br />
£’000(<br />
(<br />
Charity 30) 30)<br />
<strong>RSPB</strong> Sales Limited 23) 23)<br />
March Farmers (Washl<strong>and</strong>) Limited 3) 3)<br />
______) ______)<br />
56) 56)<br />
______) ______)<br />
No other payments were paid to our external auditors, Horwath Clark Whitehill LLP.<br />
www.rspb.org.uk 27
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
9 Staff costs<br />
The average number of employees during the year was 1,967 (2009: 1,903).<br />
Staff numbers by activity: <strong>2010</strong>(<br />
No.)<br />
2009(<br />
No.)<br />
Conservation on <strong>RSPB</strong> nature reserves 607) 556)<br />
Conservation – research, policy & advisory services 783) 780)<br />
Generating incoming resources 306) 301)<br />
Education, publications & films 203) 198)<br />
Membership services & enquiries 65) 64)<br />
Governance 3) 4)<br />
_______) _______(<br />
1,967) 1,903)<br />
_______) _______(<br />
The nature of work undertaken by individual staff traverses the above categories; therefore, the<br />
allocation includes an element of judgement.<br />
<strong>2010</strong>(<br />
£’000(<br />
2009(<br />
£’000(<br />
(<br />
Remuneration 38,129) 36,36,708)<br />
National Insurance 2,712) 2,777)<br />
Pension contributions 5,656) 3,947)<br />
_______( _______(<br />
46,497) 43,432)<br />
_______( _______(<br />
Not included in Pension contributions are payments of £1,500,000 (2009: £563,000) made in line<br />
with the payment schedule recommended by the scheme actuary at the last triennial valuation. No<br />
other benefits were paid to staff during the year.<br />
Number of employees at 31 March(<br />
Total emoluments in b<strong>and</strong>s of £10,000 <strong>2010</strong>(<br />
No.)<br />
2009(<br />
No.)<br />
60,001‐70,000 4) 5)<br />
70,001‐80,000 3) 4)<br />
80,001‐90,000 1) 1)<br />
90,001‐100,000 1) 2)<br />
100,001‐110,000 1) 1)<br />
_______) _______)<br />
10) 13)<br />
_______) _______)<br />
Under the <strong>RSPB</strong>’s pension scheme, which is open to all eligible staff, benefits are accruing for 10<br />
(2009: 12) directors <strong>and</strong> higher paid employees. No remuneration is paid to the members of the<br />
<strong>RSPB</strong>’s Council. The total reimbursement of travelling, accommodation <strong>and</strong> subsistence expenses<br />
incurred by 16 (2009: 25) trustees on Council business amounted to £24,700 (2009: £25,100).<br />
Indemnity insurance premiums paid by the <strong>RSPB</strong> amounted to £13,000 (2009: £13,000).<br />
28 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
10 Tangible fixed assets – charity <strong>and</strong> consolidated<br />
Freehold<br />
)l<strong>and</strong>)<br />
Nature reserves Other tangible assets Total)<br />
Leasehold) Buildings)<br />
Motor)<br />
l<strong>and</strong>)<br />
vehicles)<br />
Other)<br />
properties<br />
)<br />
£’000(<br />
Equipment,)<br />
fixtures &)<br />
fittings)<br />
£’000( £’000(<br />
£’000( £’000( £’000(<br />
£’000(<br />
Cost ( ( ( ( ( ( (<br />
At 1 April 2009 81,826) 1,449) 30,739) 3,598) 3,410) 11,669) 132,691)<br />
Additions 9,060) 77) 1,245) ‐ 603) 875) 11,860)<br />
Disposals ‐) ‐) (480) ‐ (366) (796) (1,642)<br />
______( ______) ______( ______) ______( ______( _______(<br />
At 31 March <strong>2010</strong> 90,886) 1,526) 31,504) 3,598) 3,647) 11,748) 142,909)<br />
______( ______) ______( ______) ______( ______( _______(<br />
( ( ( ( ( ( (<br />
Depreciation ( ( ( ( ( ( (<br />
At 1 April 2009 ‐) 335) 4,092) 1,461) 2,726) 10,298) 18,912)<br />
Charge for the year ‐) 16) 668) 90) 474) 876) 2,124)<br />
Disposals ‐) ‐ ‐ ‐ (339) (757) (1,096)<br />
______) ______) ______( ______) ______( ______( _______(<br />
At 31 March <strong>2010</strong> ‐) 351) 4,760) 1,551) 2,861) 10,417) 19,940)<br />
______) ______) ______( ______) ______( ______( _______(<br />
( ( ( ( ( ( (<br />
Net book amount: (<br />
( ( ( ( ( ( (<br />
At 31 March <strong>2010</strong> 90,886) 1,175) 26,744) 2,047) 786) 1,331) 122,969)<br />
______) ______) ______) ______) ______) ______) _______)<br />
( ( ( ( ( ( (<br />
At 31 March 2009 81,826) 1,114) 26,647) 2,137) 684) 1,371) 113,779)<br />
______) ______) ______) ______) ______) ______) _______)<br />
Net book amount: <strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000)<br />
Nature reserves: ( (<br />
Freehold l<strong>and</strong> 90,886) 82,306)<br />
Leasehold l<strong>and</strong> 1,175) 1,114)<br />
Buildings 26,744) 26,167)<br />
_______) _______)<br />
118,805) 109,587)<br />
Other tangible assets: (<br />
Other properties 2,047) 2,137)<br />
Motor vehicles 786) 684)<br />
Equipment, fixtures & fittings 1,331) 1,371)<br />
_______) _______)<br />
4,164) 4,192)<br />
_______) _______)<br />
122,969) 113,779)<br />
_______) _______)<br />
The Net book amount of the Charity’s Tangible fixed assets is £122,419,000 (2009: £113,229,000). The<br />
wholly owned subsidiary March Farmers (Washl<strong>and</strong>) Limited holds Leasehold l<strong>and</strong> of £550,000<br />
(2009: £550,000); the leases for this l<strong>and</strong> are held in perpetuity <strong>and</strong> no depreciation arises.<br />
www.rspb.org.uk 29
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
11 Investments – charity <strong>and</strong> consolidated<br />
Investments at market value: <strong>2010</strong>( 2009(<br />
)£’000( £’000(<br />
Investment cash 16,584) 12,608)<br />
Equities, bonds <strong>and</strong> other stocks:<br />
Equities 4,689) 3,265)<br />
Investment grade corporate bonds 4,618) ‐)<br />
Listed Stock Exchange investments 17) 17)<br />
_______( _______(<br />
9,324) 3,282)<br />
Properties within the UK 314) 319)<br />
_______( _______(<br />
26,222) 16,209)<br />
_______) _______)<br />
Movement during the year: <strong>2010</strong>( 2009(<br />
)£’000( £’000(<br />
Market value at 1 April 2009 16,209) 15,131)<br />
Disposals (39) (59)<br />
Additions 4,233) 231)<br />
Net gain / (loss) on revaluation at 31 March <strong>2010</strong> 1,843) (2,079)<br />
Movement in investment cash 3,976) 2,985)<br />
_______( _______(<br />
Market value at 31 March 26,222) 16,209)<br />
_______) _______)<br />
Historical cost as at 31 March …88,591) 4,397(<br />
_______) _______)<br />
The Charity investments in its wholly owned subsidiaries are held at cost <strong>and</strong> represent the<br />
aggregate amount of the subsidiaries’ assets, liabilities <strong>and</strong> funds. The subsidiary investments are:<br />
<strong>2010</strong>( 2009(<br />
)£’000( £’000(<br />
<strong>RSPB</strong> Sales Limited 3,250) 3,250)<br />
March Farmers (Washl<strong>and</strong>) Limited 551) 551(<br />
_______( _______(<br />
3,801) 3,801(<br />
_______) _______)<br />
30 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
12 Debtors – charity <strong>and</strong> consolidated<br />
<strong>2010</strong>)<br />
Charity)<br />
£’000)<br />
<strong>2010</strong>)<br />
Consolidated)<br />
total)<br />
£’000)<br />
2009)))<br />
Charity)))<br />
£’000))(<br />
2009(<br />
Consolidated)<br />
(total)<br />
£’000(<br />
Trade debtors 1,574) 3,312) 2,339) 3,534)<br />
Other debtors 2,922) 2,922) 2,545) 2,545)<br />
Legacies 2,551) 2,551) 1,960) 1,960)<br />
Prepayments <strong>and</strong> accrued income 10,065) 10,169) 4,663) 4,765)<br />
Amounts due from subsidiaries 1,152) ‐) 1,405) ‐)<br />
_______) _______) _______) _______)<br />
18,264) 18,954) 12,912) 12,804)<br />
_______) _______) _______) _______)<br />
13 Creditors: amounts falling due within one year – charity <strong>and</strong> consolidated<br />
<strong>2010</strong>)<br />
Charity)<br />
£’000)<br />
<strong>2010</strong>)<br />
Consolidated)<br />
total)<br />
£’000)<br />
2009))<br />
Charity))<br />
£’000)(<br />
2009(<br />
Consolidated)<br />
(total)<br />
£’000(<br />
Trade creditors 3,084) 3,519) 2,206) 2,589)<br />
Other creditors 1,291) 1,291) 889) 889)<br />
Deferred income (see Note 15) 3,615) 3,631) 450) 485)<br />
Accruals 8,150) 8,779) 6,064) 6,574)<br />
_______) _______) _______) _______)<br />
16,140) 17,220) 9,609) 10,537)<br />
_______) _______) _______) _______)<br />
14 Commitments<br />
Commitments for capital expenditure at 31 March not provided for in the <strong>accounts</strong> were<br />
£16,000 (2009: £270,000).<br />
www.rspb.org.uk 31
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
15 Deferred income – charity <strong>and</strong> consolidated<br />
Movement during the year: <strong>2010</strong>( 2009(<br />
)£’000( £’000(<br />
Creditors amounts falling due in more than one year:<br />
Balance at 1 April 952) 966)<br />
Amount released to incoming resources (14) (14)<br />
_______) _______)<br />
Balance at 31 March 938) 952)<br />
Creditors amounts falling due within one year:<br />
Balance at 1 April 485) 46)<br />
Amount released to incoming resources (485) (46)<br />
Amount deferred in the year 3,631) 485)<br />
_______) _______)<br />
Balance at 31 March 3,631) 485)<br />
_______) _______)<br />
Deferred income: Balance at 31 March 4,569) 1,437)<br />
_______( _______(<br />
Deferred income includes lease premiums of £938,000 (2009: £952,000) received <strong>and</strong> amortised<br />
over the life of the leases. Income of £3,631,000 (2009: £485,000), where restrictions exist, was<br />
deferred in the year. This amount comprised grants of £3,514,000 <strong>and</strong> commercial trading of<br />
£117,000.<br />
16 Annual commitments under operating leases<br />
Properties <strong>and</strong> equipment are leased by the <strong>RSPB</strong> for defined periods. The <strong>annual</strong> cost of<br />
these is shown below:<br />
<strong>2010</strong>) 2009(<br />
L<strong>and</strong> &) Other) Total) Total(<br />
buildings(<br />
Length of lease remaining £’000( £’000( £’000) £’000(<br />
Less than 1 year 597) 26) 623) 412)<br />
2‐5 years 487) 47) 534) 623)<br />
Over 5 years 452) ‐) 452) 521)<br />
_______) _______) _______) _______)<br />
11,536) 7373) 1,609) 1,556)<br />
_______) _______) _______) _______)<br />
Lease payments of £1,872,000 (2009: £1,871,000) were charged to the Statement of financial<br />
activities during the year.<br />
17 Contingent liabilities<br />
Contingent liabilities relating to charitable work carried out by other organisations, on behalf of<br />
the <strong>RSPB</strong>, amount to £574,000 (2009: £1,035,000) at 31 March.<br />
The trustees have given indemnities to Executors under the st<strong>and</strong>ard terms for legacies received;<br />
they believe the chance of significant claims arising as a result of these to be negligible.<br />
32 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
18 Statement of funds – charity <strong>and</strong> consolidated<br />
The purpose for which funds are held can be analysed as follows:<br />
Consolidated<br />
1 April)<br />
2009)<br />
Incoming)<br />
Outgoing)<br />
Other)<br />
recognised)<br />
gains)<br />
/ (losses))<br />
£’000(<br />
Transfers)<br />
31 March)<br />
<strong>2010</strong>)<br />
£’000( £’000( £’000)<br />
£’000) £’000(<br />
Unrestricted funds:<br />
General funds 15,028) 83,007) (76,200) 1,034) (493) 22,376)<br />
Pension liability (22,133) 1,935) ‐) (14,460) ‐) (34,658)<br />
Designated funds:<br />
L<strong>and</strong> fund 35,132) ‐) ‐) ‐) 305) 35,437)<br />
Nature reserves 6,925) ‐) ‐) ‐) 900) 7,825)<br />
_______) _______) _______( _______( _______( _______)<br />
Total unrestricted funds 34,952) 84,942) (76,200) (13,426) 712) 30,980)<br />
Restricted funds:<br />
Nature reserves 76,197) 9,042) ‐) ‐) ‐) 85,239)<br />
Conservation on <strong>RSPB</strong> nature<br />
reserves 1,063) 14,629) (14,392) 366) (700) 966)<br />
Conservation – research, policy<br />
& advisory services 2,276) 12,338) (12,697) ‐) (12) 1,905)<br />
Education, publications & films 119) 931) (990) ‐) ‐) 60)<br />
_______) _______) _______( _______( _______( _______)<br />
Total restricted funds 79,655) 36,940) (28,079) 366) (712) 88,170)<br />
Endowment funds 1,527) 46) (6) 443) ‐) 2,010)<br />
_______) _______) _______( _______( _______( _______)<br />
Total funds 116,134( 121,928) (104,285) (12,617) ‐) 121,160)<br />
_______) _______) _______( _______( _______( _______)<br />
(<br />
Charity 116,134) 103,278) (85,635) (12,617) ‐) 121,160)<br />
_______) _______) _______( _______( _______( _______(<br />
Wholly owned subsidiaries:<br />
March Farmers) <strong>RSPB</strong> Sales Ltd)<br />
(Washl<strong>and</strong>)) Ltd)<br />
31 March <strong>2010</strong>)<br />
£’000)<br />
31 March <strong>2010</strong>)<br />
£’000)<br />
Incoming 72) 23,771)<br />
Outgoing (51) (18,599)<br />
_______(<br />
_______(<br />
Profit (Gift Aided to the Charity) 21) 5,172)<br />
______) ______)<br />
A review of funds during the year resulted in the transfer of £712,000 relating to allowable overhead<br />
expenditure previously charged to General funds.<br />
The Charity holds 40% voting rights in Yayasan Konservasi Ekosistem Hutan, a non‐profit<br />
organisation registered in Indonesia <strong>and</strong> established to facilitate the acquisition of the Harapan<br />
Rainforest, Sumatra. The results have not been included in these <strong>accounts</strong>; to do so would not<br />
materially alter them.<br />
www.rspb.org.uk 33
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
18 Statement of funds – charity <strong>and</strong> consolidated (continued)<br />
Restricted funds comprise:<br />
The Nature reserves fund represents the historic cost of nature reserves acquired using<br />
restricted funds <strong>and</strong> a further £1,871,000 (2009: £1,742,000) held for future acquisitions.<br />
The other funds held for charitable objectives include grants received of £3,925,000 (2009:<br />
£2,995,000) in advance of the associated work being carried out.<br />
Endowment funds comprise:<br />
Funds that are to be retained for the benefit of the Charity as a capital fund. The Hanson<br />
Environment Fund made a grant of £1,000,000 during 2002 for the creation <strong>and</strong> management of<br />
Needingworth Wetl<strong>and</strong> Nature Reserve. Investment income, net of fees, for this expendable<br />
endowment is currently accruing to the fund.<br />
Unrestricted funds include free <strong>and</strong> general funds that are not designated for particular purposes.<br />
Designated funds comprise:<br />
The L<strong>and</strong> fund represents l<strong>and</strong> <strong>and</strong> buildings purchased using unrestricted funds including the<br />
investment in March Farmers (Washl<strong>and</strong>) Limited.<br />
The nature reserve fund has been designated for:<br />
o Nature reserve acquisition, for potential l<strong>and</strong> purchase.<br />
o Nature reserve start‐up, for the costs of setting up the infrastructure on nature reserves<br />
acquired during the year.<br />
o Stewardship, in recognition of the continuing commitments associated with an<br />
underlying increase in the pace of l<strong>and</strong> acquisition.<br />
19 Analysis of net assets between funds<br />
The trustees consider that sufficient resources are held in a suitable form to enable them to be<br />
applied in accordance with any restrictions imposed, as set out below:<br />
Unrestricted funds<br />
Restricted)<br />
funds)<br />
Endowment<br />
funds<br />
Total)<br />
funds)<br />
General( Designated(<br />
£’000( £’000( £’000) £’000) £’000)<br />
Asset type:<br />
Nature reserves ‐) 35,437) 83,368) ‐) 118,805)<br />
Other tangible assets 4,003) ‐) 161) ‐) 4,164)<br />
Investments 8,232) 7,825) 8,155) 2,010) 26,222)<br />
Current assets 24,785) ‐) ‐) ‐) 24,785)<br />
Current liabilities (13,706) ‐) (3,514) ‐) (17,220)<br />
Long term liabilities (938) ‐) ‐) ‐) (938)<br />
Pension liability (34,658) ‐) ‐) ‐) (34,658)<br />
_______( _______( _______( _______( _______(<br />
(12,282) 43,262) 88,170) 2,010) 121,160)<br />
_______( _______( _______( _______( _______(<br />
34 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
20 Connected charities<br />
The <strong>RSPB</strong> is one of the global partners in BirdLife International (registered charity number<br />
1042125), an umbrella organisation for entities with similar objectives throughout the world.<br />
Further information about this organisation can be obtained by writing to BirdLife International at<br />
Wellbrook Court, Girton Road, Cambridge CB3 0NA.<br />
21 Cash flow statement<br />
(a)<br />
Net cash inflow from operating activities:<br />
<strong>2010</strong>(<br />
£’000(<br />
2009(<br />
£’000(<br />
Net incoming resources for the year 17,643) 13,848)<br />
Depreciation on fixed assets 2,124) 2,073)<br />
Interest & dividends received (614) (833)<br />
_______( _______(<br />
19,153) 15,088)<br />
Profit on sale of tangible assets (413) (178)<br />
Movement in working capital: )<br />
Decrease / (Increase) in stocks 573) (289)<br />
(Increase) / Decrease in debtors (6,150) 1,074)<br />
Increase / (Decrease) in creditors 6,669) (197)<br />
_______) _______)<br />
1,092) 588)<br />
Movement in pension scheme (1,935) (1,543)<br />
_______) _______)<br />
Net cash inflow from operating activities 17,897) 13,955)<br />
_______) _______)<br />
(b)<br />
Reconciliation to short‐term cash:<br />
(Decrease) / Increase in cash in the year (560) 389)<br />
Short‐term cash at 1 April 4,432) 4,043)<br />
_______( _______(<br />
Short‐term cash at 31 March 3,872) 4,432)<br />
_______( _______(<br />
Analysis of short‐term cash<br />
1 April)<br />
2009)<br />
£’000(<br />
Cash flow)<br />
£’000(<br />
31 March)<br />
<strong>2010</strong>)<br />
£’000(<br />
Short‐term cash 4,432) (560) 3,872)<br />
_______( _______) _______)<br />
4,432) (560) 3,872)<br />
_______( _______( _______(<br />
www.rspb.org.uk 35
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
22 Pensions<br />
The <strong>RSPB</strong> operates a defined benefit scheme for the benefit of eligible employees. The assets of the<br />
scheme are held separately from those of the <strong>RSPB</strong>, being invested by professional fund managers,<br />
in accordance with guidelines issued by the trustees of the pension fund.<br />
The contributions are determined by a qualified actuary on the basis of triennial valuations using<br />
the projected unit method. A full actuarial valuation was undertaken as at 1 April 2006. The market<br />
value of the scheme’s assets at the valuation date was £68,300,000 <strong>and</strong> the actuarial value<br />
represented 87% of the benefits that had accrued to members. The deficit amounted to £10,400,000.<br />
The assumptions that have the most significant effect on the result of the valuation are those<br />
relating to the rate of return on investments <strong>and</strong> the rates of increase in salaries <strong>and</strong> pensions. It<br />
was assumed that investment returns would be 1.65% per annum greater than salary increases <strong>and</strong><br />
that pensions in payment would increase at 2.8% per annum on pensions accrued after 5 April 1997<br />
<strong>and</strong> at 3.0% on pensions accrued prior to 6 April 1997. At 31 March <strong>2010</strong>, the full actuarial valuation<br />
as at 1 April 2009 was still being determined.<br />
The <strong>RSPB</strong> has introduced a Sacrifice Scheme where members can opt to reduce their salaries by the<br />
amount of their pension contribution <strong>and</strong> in return the <strong>RSPB</strong> will pay their contribution to the<br />
Pension Fund. This reduces the National Insurance paid by the member <strong>and</strong> the <strong>RSPB</strong> <strong>and</strong> has been<br />
approved by HMRC. Therefore, in <strong>2010</strong> the amount paid by members to the Pension Fund has<br />
reduced.<br />
For the year ended 31 March <strong>2010</strong>, the following contributions were made in line with actuarial<br />
recommendations. On average, the <strong>RSPB</strong> contributed 14.9% of pensionable salaries <strong>and</strong> made a<br />
lump sum contribution of £500,000 (2009: £563,000). In addition, the <strong>RSPB</strong> has made a lump sum<br />
payment of £1,000,000 as part of the deficit recovery program being agreed in relation to the 1 April<br />
2009 valuation. As explained above, where a member has opted for Salary Sacrifice the <strong>RSPB</strong> has<br />
reduced the member’s salary <strong>and</strong> contributed an equal amount to the Pension Fund. The level of<br />
pension contributions in respect of members are as follows:<br />
Where benefits accrued on a 1/80th basis, members contributed 5.0%.<br />
Where benefits accrued on a 1/60th basis, members contributed 7.0%.<br />
Where benefits accrued under the Cash Balance Section members contributed 6.0%.<br />
Financial Reporting St<strong>and</strong>ard 17 – Retirement Benefits (FRS 17) requires the following disclosure.<br />
Changes in the present value of the defined obligation:<br />
<strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000(<br />
Defined benefit obligation at start of year 84,710) 89,462)<br />
Current service cost 3,730) 2,959)<br />
Interest cost 5,754) 5,648)<br />
Member contributions 55) 1,833)<br />
Actuarial loss / (gain) 29,545) (13,679)<br />
Benefits paid (2,719) (1,513)<br />
_______(<br />
_______(<br />
Defined benefit obligation at end of year 121,075) 84,710)<br />
_______(<br />
_______(<br />
36 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
22 Pensions (continued)<br />
Amounts recognised in the balance sheet:<br />
<strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000(<br />
Present value of funded obligations (121,075) (84,710)<br />
Fair value of scheme assets 86,417) 62,577)<br />
_______(<br />
_______(<br />
Net liability in the balance sheet (34,658) (22,133)<br />
_______(<br />
_______(<br />
Changes in scheme assets:<br />
<strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000(<br />
Fair value of scheme assets at start of year 62,577) 78,498)<br />
Expected return 4,246) 5,640)<br />
Actuarial gain / (loss) 15,085) (26,391)<br />
Employer contribution 7,173) 4,510)<br />
Member contributions 55) 1,833)<br />
Benefits paid (2,719) (1,513)<br />
_______(<br />
_______(<br />
Fair value of scheme assets at end of year 86,417) 62,577)<br />
_______(<br />
_______(<br />
Amounts included in Statement of financial activities:<br />
<strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000(<br />
Current service cost 3,730) 2,959)<br />
Interest cost 5,754) 5,648)<br />
Expected return (4,246) (5,640)<br />
_______(<br />
_______(<br />
Amount charged within net movement of funds 5,238) 2,967)<br />
Actuarial loss 14,460) 12,712)<br />
_______(<br />
_______(<br />
Amount charged to statement of financial activities 19,698) 15,679)<br />
_______(<br />
_______(<br />
www.rspb.org.uk 37
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
22 Pensions (continued)<br />
The major categories of scheme assets as a percentage of total scheme assets:<br />
<strong>2010</strong>) 2009)<br />
Equities, hedge funds <strong>and</strong> commodities 81%) 71%)<br />
Bonds 9%) 12%)<br />
Property 7%) 7%)<br />
Cash 2%) 9%)<br />
Insured policies 1%) 1%)<br />
_______(<br />
_______(<br />
Actual return on the scheme assets during the year:<br />
<strong>2010</strong>)<br />
£’000(<br />
2009)<br />
£’000(<br />
Actual return on the scheme assets during the year 19,331) (20,751)<br />
_______(<br />
_______(<br />
Principal assumptions expressed as weighted averages:<br />
<strong>2010</strong>) 2009)<br />
Discount rate 5.70%) 6.75%)<br />
Rate of increase in salaries 4.25%) 4.70%)<br />
Rate of increase of pensions in payment 3.60%) 3.40%)<br />
Rate of increase of pensions in deferment 3.60%) 3.40%)<br />
Inflation 3.60%) 3.40%)<br />
Expected long‐term return on plan assets 7.57%) 6.55%)<br />
_______(<br />
_______(<br />
To develop the expected long‐term rate of return on assets assumption, the trustees consider<br />
the current level of expected returns on risk free investments (primarily government bonds),<br />
the historic level of the risk premium associated with the other asset classes in which the<br />
portfolio is invested <strong>and</strong> the expectations for future returns of each asset class. The expected<br />
return for each asset class is then weighted based on the asset allocation to develop the<br />
expected long‐term rate of return on assets assumption for the portfolio.<br />
Weighted average life expectancy for mortality tables used to determine benefit obligations:<br />
<strong>2010</strong>) 2009)<br />
Years)<br />
Years)<br />
Member aged 65 (current life expectancy) – male 21.9) 19.7)<br />
Member aged 45 (life expectancy at 65) – male 23.8) 21.3)<br />
Member aged 65 (current life expectancy) – female 24.7) 22.6)<br />
Member aged 45 (life expectancy at 65) – female 26.6) 24.1)<br />
38 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Notes to the <strong>accounts</strong><br />
22 Pensions (continued)<br />
Analysis of amount recognised in the Consolidated statement of financial activities under FRS 17:<br />
<strong>2010</strong>) 2009) 2008) 2007) 2006)<br />
£’000) £’000( £’000( £’000( £’000)<br />
Benefit obligation (121,075) (84,710) (89,462) (90,943) (88,033)<br />
Fair value of scheme assets 86,417) 62,577) 78,498) 81,514) 68,233)<br />
_______) _______) _______) _______) _______)<br />
Deficit (34,658) (22,133) (10,964) (9,429) (19,800)<br />
_______( _______( _______( _______( _______(<br />
Actual less expected return on assets 15,085) (26,391) (12,848) 4,520) 8,934)<br />
% of scheme assets 17%) (42%) (16%) 6%) 13%<br />
Experience (loss) / gain arising on<br />
liabilities (1,139) ‐) ‐) 2,567) ‐)<br />
% of scheme liabilities (1%) 0%) 0%) 3%) 0%<br />
www.rspb.org.uk 39
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Acknowledgements<br />
Acknowledgements 2009‐10 – thank you for supporting us<br />
Members<br />
The support <strong>and</strong> loyalty of our members is<br />
critical to the success <strong>and</strong> achievements of the<br />
<strong>RSPB</strong>. Meeting the rigorous conservation<br />
targets that we set would not be possible<br />
without the enormous contributions that<br />
members make. Members help in many ways,<br />
all of them equally important: financially,<br />
through volunteering, by supporting <strong>RSPB</strong><br />
campaigns through letter writing, <strong>and</strong> by<br />
helping to deliver <strong>RSPB</strong> projects on the<br />
ground through local groups.<br />
Community groups<br />
<strong>RSPB</strong> local groups, <strong>RSPB</strong> Wildlife Explorer<br />
groups <strong>and</strong> <strong>RSPB</strong> Phoenix groups worked<br />
unstintingly over the year. Local groups<br />
provide a great focus for us in local<br />
communities, involve many people in our<br />
work, <strong>and</strong> raised over £298,000 for <strong>RSPB</strong><br />
conservation projects. Wildlife Explorers (our<br />
junior members) raised more than £33,000 to<br />
plant trees in Sumatra through the Save the<br />
Rainforest Animals appeal.<br />
On behalf of the <strong>RSPB</strong>, <strong>RSPB</strong> local groups <strong>and</strong><br />
Wildlife Explorer groups throughout the UK,<br />
we would like to thank Awards For All<br />
(supported by the ‘good cause’ Lottery<br />
distributors across the UK) for their continued<br />
support of local projects through their<br />
community grants scheme.<br />
Volunteers<br />
The <strong>RSPB</strong> enjoyed the support of over 14,900<br />
volunteers last year, giving the <strong>RSPB</strong> 812,480<br />
hours of their time. This is equivalent to an<br />
extra 416 full‐time staff working for nature<br />
conservation. These volunteers helped with<br />
virtually every aspect of the <strong>RSPB</strong>’s work, <strong>and</strong><br />
we cannot thank them enough for their<br />
generous support. Additionally, 529,076<br />
people spent an hour doing the <strong>RSPB</strong>’s Big<br />
Garden Birdwatch, <strong>and</strong> 69,239 took part in our<br />
new Make Your Nature Count survey.<br />
Legacies<br />
Once again, we are deeply impressed by the<br />
generosity of people who remember the <strong>RSPB</strong><br />
in their wills. This income makes a<br />
tremendous difference to the amount of<br />
conservation work the <strong>RSPB</strong> is able to<br />
undertake. We are grateful to each <strong>and</strong> every<br />
one, <strong>and</strong> we would like to recognise them all<br />
by name, but this is not practical.<br />
However, there are a few people that we<br />
would like to mention for their special<br />
contributions:<br />
Eric Desmond Boyl<strong>and</strong><br />
Eileen Doris Callan<br />
Joan Dora Crane<br />
Stephanie Neville Davies<br />
Thomas Henry Farrer<br />
George Heath<br />
Elsie Sheila Kendall<br />
Raymond Collie Lang<br />
Richard Martin Lee<br />
Donald Bruce Moseley<br />
Harry Albert Ruffle<br />
Annette Barbara Smith<br />
Margaret Mary Turner<br />
Heritage Lottery Fund<br />
The Heritage Lottery Fund has provided<br />
essential support for <strong>RSPB</strong> projects to restore<br />
<strong>and</strong> secure natural heritage for current <strong>and</strong><br />
future generations to enjoy. The <strong>RSPB</strong> is<br />
indebted to HLF for its continued support of<br />
our work.<br />
40 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Acknowledgements<br />
Charitable Trusts, Non‐Governmental Organisations <strong>and</strong> Individual Donors<br />
We are grateful for the support received <strong>and</strong> would particularly like to acknowledge the following:<br />
H B Allen Charitable Trust<br />
A J H Ashby Will Trust<br />
Basel Zoo – Across the River<br />
The Baxters Foundation<br />
BBC Wildlife Fund<br />
Mohamed bin Zayed Species Conservation<br />
Fund<br />
BirdLife International<br />
BirdLife Preventing Extinctions Programme<br />
Lost Species Fund<br />
British Trust for Ornithology<br />
Cambridge Conservation Initiative<br />
Care‐for‐Nature Trust<br />
The Charities Advisory Trust (Good Gifts)<br />
City Bridge Trust<br />
Conservation International – Global<br />
Conservation Fund<br />
Critical Ecosystem Partnership Fund (CEPF)<br />
Peter Cruddas Foundation<br />
Dansk Ornitologisk Forening<br />
Disney Worldwide Conservation Fund<br />
The Jane Durell Charitable Trust<br />
Ellon Foundation<br />
Esmée Fairbairn Foundation<br />
Donald Forrester Trust<br />
The Gannochy Trust<br />
The Helen <strong>and</strong> Horace Gillman Trusts<br />
Groombridge <strong>and</strong> Eridge Alternatives to<br />
Rubbish (GEAR)<br />
Highl<strong>and</strong> Foundation for Wildlife<br />
Alan John Fraser Hoby Discretionary Trust<br />
International Association for Bear Research<br />
<strong>and</strong> Management<br />
International Union for Conservation of<br />
Nature (IUCN) Ibis Project<br />
J E V B Charitable Trust<br />
Rufford Maurice Laing Foundation<br />
The A G Leventis Foundation<br />
R S MacDonald Charitable Trust<br />
The MacRobert Trust<br />
Michael Marks Charitable Trust<br />
William <strong>and</strong> Doreen Moss<br />
Mull <strong>and</strong> Iona Community Trust<br />
Mull Eagle Watch<br />
Natural Research Ltd<br />
The Nature Trust (S<strong>and</strong>y)<br />
Harold James Newcombe Discretionary Trust<br />
Daniel O’Connor Discretionary Trust<br />
Oglesby Charitable Trust<br />
The David & Lucile Packard Foundation<br />
Paignton Zoo Environmental Park<br />
The Jack Patston Charitable Trust<br />
Pensthorpe Conservation Trust<br />
People’s Postcode Trust<br />
Restore UK<br />
The Robertson Trust<br />
The Helen Roll Charity<br />
John Graham Russell Discretionary Trust<br />
Sant<strong>and</strong>er UK Foundation Ltd<br />
Scottish Crofting Foundation<br />
Scottish Environment LINK<br />
Scottish Power Green Energy Trust<br />
SeaWorld & Busch Gardens Conservation<br />
Fund<br />
The Shears Foundation<br />
Shropshire Wildlife Trust<br />
Nini Isabel Stewart Trust<br />
Sussex Ornithological Society<br />
Teesside Environmental Trust<br />
The Tree Council<br />
Tubney Charitable Trust<br />
Muriel Maud Florence Goldsmith Walker<br />
Discretionary Trust<br />
Whitley Animal Protection Trust<br />
Wildfowl & Wetl<strong>and</strong>s Trust<br />
WWF<br />
www.rspb.org.uk 41
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Acknowledgements<br />
L<strong>and</strong>fill Communities Fund<br />
We are grateful for funding support from the following organisations through the L<strong>and</strong>fill<br />
Communities Fund:<br />
Aberdeen Greenspace<br />
Aberdeenshire Council<br />
The Alpha Programme managed by<br />
Groundwork Northern Irel<strong>and</strong><br />
Angus Environmental Trust<br />
Barr Environmental Ltd<br />
Belfast City Council<br />
Biffaward<br />
Cory Environmental Trust in Britain<br />
Down District Council<br />
Falkirk Environment Trust<br />
Glasgow City Council<br />
GrantScape<br />
Green Leeds Ltd<br />
Highl<strong>and</strong> Council<br />
Ibstock Cory Environmental Trust<br />
Lisburn City Council<br />
Newry & Mourne District Council<br />
Perth & Kinross Quality of Life Trust<br />
Shanks First Fund <strong>and</strong> Argyll & Bute Council<br />
SITA Trust<br />
Smith Skip Ltd<br />
Solway Heritage<br />
South West Environmental ActionTrust<br />
(SWEAT)<br />
Staffordshire Environmental Fund<br />
St Modwen Environmental Trust<br />
Trust for Oxfordshire’s Environment with<br />
funds from Viridor Credits’ Oxfordshire<br />
Fund<br />
Ulster Wildlife Trust L<strong>and</strong>fill Communities<br />
Fund<br />
Veolia Environmental Trust<br />
Veolia Havering Riverside Trust<br />
Veolia Pitsea Marshes Trust<br />
Viridor Credits<br />
Waste Recycling Group Ltd (WRG) through<br />
GrantScape’s Biodiversity Challenge Fund<br />
Waste Recycling Group Ltd (WRG) through<br />
Waste Recycling Environmental Ltd (WREN)<br />
42 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Acknowledgements<br />
Business Supporters <strong>and</strong> Trading Partners<br />
The <strong>RSPB</strong> enjoys successful partnerships with business supporters to our mutual benefit. We would<br />
particularly like to acknowledge the following:<br />
A&C Black (Publishers) Ltd<br />
BBC Countryfile Magazine<br />
BBC Worldwide Ltd<br />
BemroseBooth Ltd<br />
Boehringer Ingelheim<br />
BP through the Scottish Forest Alliance<br />
The Caravan Club<br />
CEMEX UK Ltd<br />
Chevron<br />
Concept Research Ltd<br />
Co‐operative Financial Services<br />
Co‐operative Group<br />
Crossrail Ltd<br />
Dorling Kindersley Ltd<br />
Earthwatch<br />
Enesco Ltd<br />
European Bank for Reconstruction <strong>and</strong><br />
Development<br />
The Famous Grouse<br />
Fulham Heating Merchants Ltd<br />
GDF Suez Energy UK Ltd<br />
Goldman Sachs<br />
Hanson Aggregates Ltd<br />
Holiday Cottages<br />
HSBC Climate Change Partnership<br />
ICB‐Diadem<br />
Jarrold Calendars<br />
Lafarge Aggregates Ltd<br />
L<strong>and</strong>marc Support Services Ltd<br />
Loaf Marketing<br />
Lochcarron of Scotl<strong>and</strong><br />
Mineral Products Association<br />
The Mitsubishi Corporation Fund for Europe<br />
<strong>and</strong> Africa<br />
Nikon UK Ltd<br />
The Puppet Company<br />
PURE<br />
Questmark Ltd<br />
Redeem plc<br />
Robinsons<br />
Scottish & Southern Energy<br />
Scottish Power<br />
Scottish Power Renewables (UK) Ltd<br />
Severn Trent Water<br />
Southern Water<br />
Suttons Consumer Products Ltd<br />
Swarovski Optik<br />
Talisman Energy<br />
Tarmac Ltd<br />
Turcan Connell<br />
United Utilities<br />
Viking Optical Ltd<br />
Volvo Ocean Race<br />
Wessex Water<br />
Wild Republic (UK) Ltd<br />
W. Moorcroft plc<br />
Woodmansterne Publications Ltd<br />
Yorkshire Water<br />
Zeon Ltd<br />
www.rspb.org.uk 43
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Acknowledgements<br />
Support from statutory sector <strong>and</strong> other public bodies<br />
We are grateful for co‐operation <strong>and</strong> support from organisations of many kinds, <strong>and</strong> would especially<br />
like to thank the following:<br />
Advantage West Midl<strong>and</strong>s’ Natural Assets<br />
Programme in partnership with Natural<br />
Engl<strong>and</strong><br />
Arnside & Silverdale Area of Outst<strong>and</strong>ing<br />
Natural Beauty (AONB) Sustainable<br />
Development Fund<br />
Basildon District Council<br />
Big Lottery Fund’s Awards for All Programme<br />
Big Lottery Fund – Community Sustainable<br />
Energy Programme<br />
Bonn Convention for Migratory Species (CMS)<br />
Cairngorms National Park Authority<br />
Cairngorms Local Action Group LEADER<br />
2007‐2013, jointly funded by the Scottish<br />
Government <strong>and</strong> the European<br />
Community<br />
Centre for Ecology <strong>and</strong> Hydrology<br />
Ceredigion County Council<br />
Coast, Wolds, Wetl<strong>and</strong>s <strong>and</strong> Waterways<br />
LEADER, through the Rural Development<br />
Programme for Engl<strong>and</strong> (RDPE), jointly<br />
funded by Defra <strong>and</strong> the EU Communities<br />
<strong>and</strong> Local Government (CLG) administered<br />
by Cambridgeshire Horizons<br />
Countryside Council for Wales<br />
The Crown Estate’s Marine Communities<br />
Fund<br />
Department for Business Enterprise &<br />
Regulatory Reform (BERR) under the Low<br />
Carbon Buildings Programme Phase 2<br />
(LCBP2)<br />
Department for Business, Innovation <strong>and</strong><br />
Skills<br />
Department for the Environment, Food <strong>and</strong><br />
Rural Affairs (Defra)<br />
Defra through the Aggregates Levy<br />
Sustainability Fund, administered by<br />
Natural Engl<strong>and</strong><br />
Defra – Darwin Initiative<br />
Department for International Development<br />
(DfID)– Civil Society Challenge Fund<br />
Department of Agriculture &<br />
RuralDevelopment (DARD)<br />
Department of Energy <strong>and</strong> Climate Change<br />
Devon County Council<br />
Dorset AONB Sustainable Development Fund<br />
Dorset County Council<br />
Dumfries <strong>and</strong> Galloway Council<br />
East Midl<strong>and</strong>s Development Agency<br />
English Heritage<br />
Environment Agency<br />
Environment Agency Wales<br />
Environment Wales<br />
European Agricultural Fund for Rural<br />
Development (EAFRD)<br />
European Commission – DG Environment<br />
European Commission – Environment <strong>and</strong><br />
Natural Resources Thematic Programme<br />
(ENRTP)<br />
European Commission – LIFE‐Nature<br />
European Commission – LIFE+ Information<br />
<strong>and</strong> Communication<br />
European Commission – LIFE+ Nature <strong>and</strong><br />
Biodiversity<br />
European Commission – Tropical Forests <strong>and</strong><br />
Other Forests in Developing Countries<br />
Programme<br />
European Regional Development Fund<br />
(ERDF)<br />
ERDF – INTERREG IVA 2 Seas Cross‐border<br />
Cooperation Programme 2007‐2013<br />
ERDF – INTERREG IVB North Sea Region<br />
Transnational Cooperation Programme<br />
2007‐2013<br />
ERDF – INTERREG IVB North West Europe<br />
Transnational Cooperation Programme<br />
2007‐2013<br />
European Union (EU) – EDF‐9 (through DG<br />
Development)<br />
Foreign & Commonwealth Office (FCO) /<br />
DfID – Overseas Territories Environment<br />
Programme (OTEP)<br />
Forestry Commission Engl<strong>and</strong><br />
Forestry Commission Scotl<strong>and</strong><br />
Forestry Commission through Better<br />
Woodl<strong>and</strong>s for Wales<br />
Forestry Commission Wales<br />
Forth Valley & Lomond LEADER 2007‐2013,<br />
jointly funded by the Scottish Government<br />
<strong>and</strong> the European Community<br />
French Government’s Fonds Français pour<br />
l’Environnement Mondial (FFEM)<br />
44 www.rspb.org.uk
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
Acknowledgements<br />
German Federal Ministry for the Environment,<br />
Nature Conservation <strong>and</strong> Nuclear Safety<br />
(BMU), via KfW Development Bank<br />
German Government’s Centrum für<br />
Internationale Migration und Entwickling<br />
Heritage Lottery Fund<br />
Highl<strong>and</strong> LEADER 2007‐2013, jointly funded<br />
by the Scottish Government <strong>and</strong> the<br />
European Community<br />
Homes <strong>and</strong> Communities Agency’s Parkl<strong>and</strong>s<br />
Funding administered by Essex County<br />
Council<br />
Joint Nature Conservation Committee (JNCC)<br />
Kirklees Metropolitan Borough Council<br />
Lake District National Park Authority<br />
Lancashire County Council, through the<br />
Lancashire Locals Climate Change Fund<br />
Lancashire County Council Local Gateway<br />
Grant<br />
Leeds City Council Key Fund<br />
Ministry of Defence<br />
Natural Engl<strong>and</strong><br />
Natural Engl<strong>and</strong> – Access Management Grant<br />
Scheme<br />
Natural Engl<strong>and</strong> – Access to Nature, part of<br />
the Big Lottery Fund’s Changing Spaces<br />
programme<br />
Natural Engl<strong>and</strong> – Countdown <strong>2010</strong><br />
Biodiversity Action Fund<br />
Natural Engl<strong>and</strong> – Wetl<strong>and</strong> Vision Grant<br />
Scheme<br />
Natural Environment Research Council<br />
Northern Irel<strong>and</strong> Environment Agency<br />
Northern Irel<strong>and</strong> Tourist Board<br />
Northumberl<strong>and</strong> Coast AONB Sustainable<br />
Development Fund<br />
Oldham Improving Perceptions<br />
Orkney Isl<strong>and</strong>s Council<br />
Scottish Agricultural College<br />
Scottish Environmental Protection Agency<br />
Scottish Government Rural Payments <strong>and</strong><br />
Inspections Directorate<br />
Scottish Government Science Engagement<br />
Grants Scheme<br />
Scottish Government Third Sector Enterprise<br />
Fund<br />
Scottish Natural Heritage<br />
Somerset County Council<br />
South East Engl<strong>and</strong> Development Agency<br />
(SEEDA)<br />
South Pennines LEADER<br />
Staffordshire County Council through the<br />
Aggregates Levy Sustainability Fund<br />
Strathclyde Police<br />
Teignbridge District Council<br />
USAID STEWARD Programme<br />
US Fish <strong>and</strong> Wildlife Service<br />
Wales Council for Voluntary Action – Russell<br />
Commission Youth Volunteering Grant<br />
Welsh Assembly Government<br />
Welsh Assembly Government through the<br />
Department of Economy <strong>and</strong> Transport<br />
Yorkshire Dales National Park<br />
Yorkshire Forward<br />
www.rspb.org.uk 45
<strong>RSPB</strong> trustees’ <strong>report</strong> <strong>and</strong> <strong>accounts</strong> 2009‐10<br />
How you can help the <strong>RSPB</strong><br />
How you can help the <strong>RSPB</strong><br />
There are many ways you can help <strong>and</strong> this<br />
section outlines the most common ways<br />
people support us ‐ just choose whatever suits<br />
you.<br />
Join the <strong>RSPB</strong><br />
Whether you want membership for yourself or<br />
someone else, why not join today?<br />
Remember nature in your will<br />
If you have had a lifetimeʹs pleasure from<br />
birds, why not help ensure their future by<br />
leaving a legacy to the <strong>RSPB</strong> in your will?<br />
Any amount, large or small, will be put to<br />
excellent use.<br />
Campaigns <strong>and</strong> appeals<br />
Support our campaigns <strong>and</strong> appeals <strong>and</strong> you<br />
can help our work to secure a healthy<br />
environment for birds <strong>and</strong> wildlife. We need<br />
your support to help wild birds <strong>and</strong> the wild<br />
places they live in ‐ <strong>and</strong> to dem<strong>and</strong> better laws<br />
to protect them.<br />
Shopping<br />
Buy your gifts, bird food, binoculars <strong>and</strong> a<br />
range of other products. Or support us<br />
through <strong>RSPB</strong> Energy, holidays <strong>and</strong> more. All<br />
sales benefit the <strong>RSPB</strong>.<br />
Get involved<br />
Writing letters <strong>and</strong> e‐mails direct to your MP<br />
<strong>and</strong> other decision‐makers can really make a<br />
difference for birds <strong>and</strong> wildlife. Join other<br />
<strong>RSPB</strong> campaigners <strong>and</strong> make sure your voice<br />
is heard.<br />
Fundraise for wildlife<br />
Have fun <strong>and</strong> meet like‐minded people. Learn<br />
new skills <strong>and</strong> put old ones to good use. And<br />
help birds <strong>and</strong> wildlife while you do it.<br />
Local groups<br />
<strong>RSPB</strong> local groups are a great way to meet<br />
new friends <strong>and</strong> help out the <strong>RSPB</strong> where you<br />
live. They are open to all <strong>and</strong> you will receive<br />
a very warm welcome.<br />
Volunteering for the <strong>RSPB</strong><br />
Looking for an exciting <strong>and</strong> interesting way to<br />
make a difference for wild birds <strong>and</strong> the<br />
environment? Why not consider volunteering?<br />
You donʹt have to know anything about birds<br />
to volunteer with the <strong>RSPB</strong>.<br />
For more information on how you can<br />
support the <strong>RSPB</strong> please visit our website<br />
www.rspb.org.uk or telephone Membership<br />
Services on 01767 693680.<br />
46 www.rspb.org.uk
Our supporters have been<br />
magnificent over the last<br />
year. They’ve been with us<br />
helping to reverse the decline<br />
in farml<strong>and</strong> birds, on boats<br />
saving albatrosses, enjoying<br />
our nature reserves <strong>and</strong><br />
giving a voice to nature in all<br />
corners of the globe as well<br />
as in their back gardens.<br />
Thank you if you are one<br />
of them. Please join us<br />
to create even more<br />
successes this year.<br />
CONTACT US<br />
UK HEADQUARTERS<br />
The <strong>RSPB</strong>, The Lodge, S<strong>and</strong>y, Bedfordshire,<br />
SG19 2DL. Tel: 01767 680551<br />
ENGLAND<br />
Midl<strong>and</strong>s Office<br />
46 The Green, South Bar,<br />
Banbury, Oxfordshire<br />
OX16 9AB<br />
Tel: 01295 253330<br />
Eastern Engl<strong>and</strong> Office<br />
Stalham House, 65 Thorpe<br />
Road, Norwich NR1 1UD<br />
Tel: 01603 661662<br />
London Area Office<br />
Second Floor, 65 Petty France,<br />
London SW1H 9EU<br />
Tel: 020 7808 1240<br />
Northern Engl<strong>and</strong> Offices<br />
Westleigh Mews, Wakefield<br />
Road, Denby Dale,<br />
Huddersfield HD8 8QD<br />
1 Sirius House, Amethyst Road,<br />
Newcastle Business Park,<br />
Newcastle upon Tyne NE4 7YL<br />
7.3.1 Cameron House, White<br />
Cross Estate, Lancaster<br />
LA1 4XQ<br />
For all offices, ring<br />
0300 777 2676<br />
South East Engl<strong>and</strong> Office<br />
2nd Floor, Frederick House,<br />
42 Frederick Place, Brighton,<br />
East Sussex BN1 4EA<br />
Tel: 01273 775333<br />
South West Engl<strong>and</strong> Office<br />
Keble House, Southernhay<br />
Gardens, Exeter, Devon<br />
EX1 1NT<br />
Tel: 01392 432691<br />
NORTHERN IRELAND<br />
Northern Irel<strong>and</strong><br />
Headquarters<br />
Belvoir Park Forest, Belfast<br />
BT8 7QT<br />
Tel: 028 9049 1547<br />
SCOTLAND<br />
Scotl<strong>and</strong> Headquarters<br />
Dunedin House, 25 Ravelston<br />
Terrace, Edinburgh EH4 3TP<br />
Tel: 0131 311 6500<br />
East Scotl<strong>and</strong> Office<br />
10 Albyn Terrace, Aberdeen<br />
AB10 1YP Tel: 01224 624824<br />
North Scotl<strong>and</strong> Office<br />
Etive House, Beechwood Park,<br />
Inverness IV2 3BW<br />
Tel: 01463 715000<br />
South <strong>and</strong> West<br />
Scotl<strong>and</strong> Office<br />
10 Park Quadrant, Glasgow<br />
G3 6BS Tel: 0141 331 0993<br />
WALES<br />
Wales Headquarters<br />
Sutherl<strong>and</strong> House,<br />
Castlebridge, Cowbridge<br />
Road East, Cardiff CF11 9AB<br />
Tel: 029 2035 3000<br />
North Wales Office<br />
Unit 14, Llys Castan, Ffordd y<br />
Parc, Parc Menai, Bangor,<br />
Gwynedd LL57 4FD<br />
Tel: 01248 672850<br />
The <strong>RSPB</strong> speaks out for birds <strong>and</strong> wildlife,<br />
tackling the problems that threaten our<br />
environment. Nature is amazing –<br />
help us keep it that way.<br />
We belong to BirdLife International,<br />
the global partnership of bird<br />
conservation organisations.<br />
www.rspb.org.uk<br />
Front cover by Andy Hay (rspb-images.com)<br />
The Royal Society for the Protection of Birds (<strong>RSPB</strong>) is a registered charity:<br />
Engl<strong>and</strong> & Wales no. 207076, Scotl<strong>and</strong> no. SC037654 500-0026-10-11