**REGISTERED COMPANY NUMBER: 02761858 (England and Wales) REGISTERED CHARITY NUMBERS ENGLAND AND WALES: 1015286 SCOTLAND: SC041481**
## **RESULTS EDUCATION**
## **REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 DECEMBER 2020**
**SOMERBYS LIMITED CHARTERED ACCOUNTANTS 30 NELSON STREET LEICESTER LE1 7BA**
**RESULTS EDUCATION**
## **CONTENTS**
||**Page**|
|---|---|
|Reference and administrative details|1|
|Chairs’ report|2 - 3|
|The Executive Director’s report|4|
|Trustees’ report|5 - 21|
|Auditor’s report|22 - 24|
|Statement of financial activities|25 - 26|
|Balance sheet|27|
|Statement of cash flows|28|
|Notes to the accounts|29 - 42|
**RESULTS EDUCATION**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
The Charity is registered with the Charity Commission under the name of Results Education but is also known as RESULTS UK and RESULTS.
|**Trustees**|T K Baker (resigned 9/7/2021)|
|---|---|
||E M Berry (resigned 28/3/2021)|
||K Blackaby (appointed 21/2/2021)|
||EC Blackshaw-Crosby|
||R J Davis (resigned 24/2/2020)|
||C Fay (appointed 4/8/2020)|
||M Fagbayi (appointed 21/2/2021)|
||K J Hargreaves|
||J W A Van Houwelingen|
||F Nazir (appointed 21/2/2021)|
||J M Pett (co-chair)|
||R J Phipps (resigned 24/2/2020)|
||S Sudtharalingam (co-chair)|
||N H C Ward (resigned 1/6/2020)|
||J A Wakeel|
|**Secretary**|R J Blunt (resigned 4/4/2021)|
||SJ Mussawir-Key (nee Brookes) (appointed 7/06/2021)|
|**Executive Team:**||
|**Executive Director**|A Oxley|
|**Head of Policy Advocacy**|A Lally-Francis|
|**Head of Parliamentary Advocacy**|L Drescher|
|**Head of Campaigns**|N Chaudhri|
|**Head of Operations**|S Brookes|
|**Charity numbers**|1015286 (England & Wales)|
||SC041481 (Scotland)|
|**Company number**|02761858|
|**Registered office and principal address**|2ndFloor|
||31-33 Bondway|
||London|
||SW8 1SJ|
|**Statutory Auditor**|Somerbys Limited|
||Chartered Accountants|
||Statutory Auditor|
||30 Nelson Street|
||Leicester|
||LE1 7BA|
|**Bankers**|Santander UK|
||Bridle Road|
||Bootle|
||L30 4GB|
||Lloyds Bank plc|
||25 Gresham Street|
||London|
||EC2N 7HN|
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**RESULTS EDUCATION**
**TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Co-Chairs’ Message**
We entered 2020 excited at the prospect of embracing our new strategy for 2020-2023, but instead found ourselves preoccupied with the challenges of the global pandemic. We must thank all our stakeholders at RESULTS UK - staff, grassroots campaigners, funders and our broader network - for their resilience and creativity, which has enabled us to successfully adapt how we operated in the difficult circumstances in 2020 and to respond to three major issues that have impacted on our work: the COVID-19 pandemic, the aid cuts and the anti-oppression agenda highlighted by the Black Lives Matter movement.
## _The Pandemic_
The COVID-19 pandemic has imperilled progress on global poverty, disrupting health and education systems and livelihoods. In addition to directly affecting the issues we care about, it also limits and changes how we work.
We made our advocacy for the global public health agenda a priority, along with the safety and wellbeing of our staff and volunteers. We produced a COVID-19 policy before the first lockdown, including additional sick leave for COVID-related illness, payments for utility costs and buying equipment to help staff work from home effectively. We set up the New Ways of Working team to regularly monitor the situation, plan how some staff can return to the office safely and consider the longer-term future of flexible working.
We are grateful to our numerous funders for their understanding and flexibility which has enabled us to continue to take action and make a difference.
In the middle of the year, we secured a four-year grant through the ACTION Global Health Advocacy Partnership, putting us on a solid financial footing. This grant was accompanied by additional new funding to advocate for an equitable, scaled-up global approach to the COVID-19 pandemic.
## _Aid cuts_
Having merged the world-leading Department for International Development with the Foreign and Commonwealth Office in order to align aid with their diplomatic and ‘national interest’ priorities, the UK Government then performed a dismaying U-turn on its manifesto promise to spend 0.7% of Gross National Income (GNI) on overseas aid. The decrease in the aid budget to only 0.5% of GNI, coupled with the contraction of the UK economy in 2020, means a cut of around 30%, a reduction in aid spending of £4.5 billion in 2021 compared to 2019 levels.
We have opposed this cut at each stage and with every tool at our disposal and although we are yet to see a reversal in the funding decision, we have achieved a victory with the Government backing down on its plans to scrap the International Development Committee in the face of opposition from MPs and campaigners. This win is a testament to the power of a collective of concerned people to make a meaningful difference to the way UK aid is spent and scrutinised, helping support those living in poverty to gain better life chances.
## _Anti-Oppression_
The murder of George Floyd in the USA in May 2020 and the subsequent Black Lives Matter protests led RESULTS to deepen our commitment to anti-oppression and accelerate our actions internally and externally: we have created space for both Black Lives Matter (i.e. anti-black racism) and broader anti-oppression work at all levels of the organisation. This includes a Board-level Diversity, Equity and Inclusion Working Group, where Board members and staff collaborate, drive the agenda and explore the implications of our anti-oppression commitments to our mission and model of change.
We are also implementing a number of recommendations made by the staff-led Inclusive Recruitment Working Group and we have become founding partners of the ‘Opening Doors’ initiative, which aims to support people of colour to gain access to the international development sector. Committed staff spearheaded the development of a programme of public and internal events for Black History Month in October 2020 and we are committing resources to doing this again in 2021.
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**RESULTS EDUCATION**
**TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
Externally, we have run trainings and workshops for our grassroots network, including a session on “Examining power and privilege in international development” at our National Conference, as well as supporting staff to speak out on these issues in various sector fora. We remain committed to true and equitable global partnership with colleagues in the Global South, not just through our engagement with colleagues in the ACTION Global Health Advocacy Partnership but also through our Youth Leaders for Health program.
There is much work to do in this area and we remain committed to doing more.
## _Specific achievements in 2020_
Progress against the goals in our strategic plan is outlined in detail below but we want to note some highlights here.
First, we’re proud to be hosting the International Parliamentary Network for Education (IPNEd), which launched in early 2020. This is the second global parliamentary network that RESULTS hosts, and we are thrilled to be able to give IPNEd a home so it can advance its mission of supporting the work of parliamentarians around the world to advocate for Education for All.
Second, we are incredibly proud that our sustained advocacy to ensure all children can be fully immunised against fatal disease was successful. The UK hosted the Global Vaccine Summit in the summer of 2020 at which $8.8 billion was raised for Gavi, the Vaccine Alliance with the UK making a £1.65 billion five-year commitment, its largest pledge to date. This means that 2 billion doses of life-saving vaccines will be distributed to 300 million children by 2025. To achieve this while the world was in the grips of the COVID-19 pandemic is extraordinary and would not have happened had RESULTS and other partners not laid the groundwork with years of supportive advocacy.
Third, we witnessed the impact that can be generated when we take RESULTS’ approach to supporting citizen advocacy and apply it outside the UK. Our Youth Leaders for Health programme, working with young people in Sierra Leone, Ghana and Tanzania, achieved marvellous results and was independently evaluated by DP Evaluation as being “more than just a solid advocacy programme with a very clear purpose and strategy; it is a transformative leadership journey. Investment in the Youth Leaders’ personal development, in terms of individual support, time and attention, has been immense – and this has paid off to produce excellent results.” We hope to build on its success.
## _2021 and Beyond_
Our priorities in 2021 include advocating for the restoration of the aid budget to the legally mandated 0.7% of GNI, advocating for our priorities ahead of the UK’s hosting of the G7, the Global Partnership for Education replenishment, the UN climate summit (COP 26) and the Global Nutrition Summit. These are all opportunities to keep fighting for what we believe in: for the UK to play its part in creating a fairer world. Inside the organisation, we will also continue to take action on our anti-oppression and staff wellbeing commitments.
We remain hopeful that the UK economy will bounce back and that the UK’s aid budget will be restored to support the needs of the world’s most vulnerable people.
Thank you to all of our staff, grassroots campaigners and funders: you continue to inspire us in your determination to use your voice to create the political will to end poverty, even under difficult circumstances.
## Sohasini
Sohasini (Sep 21, 2021 17:32 GMT+1)
## **Jamie Pett, Co-Chair**
## **Soha Sudtharalingam, Co-Chair**
20 September 2021
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**RESULTS EDUCATION**
**TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Executive Director’s Report**
2020 was a year without precedent, and it is impossible to look forward to the remainder of 2021 and beyond without taking a moment to take stock of where we are.
The most sobering headline has to be that the UK Government has cut around £4.5 billion from the aid budget. This is a colossal cut, which will mean the savage slashing of programmes that save lives, support nutrition, get girls into school and break the intergenerational cycle of poverty. Every issue area RESULTS works on has been affected by the cuts, notably the 95% reduction to the UK’s contribution to polio eradication and some programming is being ended altogether.
Just as it is almost impossible to fully comprehend how much money £4.5 billion really is, it is equally difficult to comprehend the increase in human suffering, death and lifetimes of lost opportunity that this unnecessary cut represents.
Our top priority in 2021 is to push the Government to increase the aid budget to the legally mandated level of 0.7% and, with it, reverse the cuts made to programmes that have demonstrated, evidence-based impact on ending poverty. We have serious concerns about whether the promised synergies from the merger of the Department for International Development with the Foreign and Commonwealth Office to form the new Foreign, Commonwealth and Development Office will come about and we fear that it will result in more aid being spent in ways that have a reduced impact on poverty alleviation. It also threatens to reduce the quality of UK aid, given that there is no longer a Cabinet-level Secretary of State exclusively focused on the effective spending of UK aid. Our ongoing priorities are to demand that the most impactful development programming remains funded and to insist on the continued monitoring of aid effectiveness. There is a long road ahead of us to undo the damage and loss of trust in UK aid brought on by the cuts, and we cannot delay.
RESULTS has played a meaningful role in advancing anti-oppression work in the last year, both internally and more broadly within the sector. We should be proud of this progress even as we share the wider sector’s regret that it took so long and required the catalyst of the death of George Floyd to create this new momentum. We recommit to the promises we made in the summer of 2020: to continue to listen, to learn and to act. We want to build on the work carried out in 2020 and remain thankful for the engaged, thoughtful people both among our staff and our Board who, collectively, are some of the leading thinkers on these issues in our sector.
Lastly, but by no means least, COVID-19 has dramatically altered the landscape we find ourselves operating in. The world’s response to the pandemic has been, by turns, incredibly inspiring and challenging - for example, while the speed at which COVID-19 vaccines were developed was unprecedented, the global distribution of these vaccines has been staggeringly inequitable. On almost every development indicator we are able to measure, including levels of hunger, poverty, and diseases other than COVID-19, we are seeing huge backsliding with years - sometimes decades - of progress being lost. This will shape our work in 2021 and beyond: we must rebuild global health infrastructure and take these challenges as inspiration to advance our mission in new, powerful ways.
## **Aaron Oxley, Executive Director**
20 September 2021
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**RESULTS EDUCATION**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
The trustees present their report and financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (FRS 102) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014 (as amended by Update Bulletin 1 published on 2 February 2016) and with, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Administration Details**
The Directors, who act as trustees, are shown on page 1 together with the names of the principal external advisors.
## **Structure, Governance and Management**
The governing document of the charity is the Memorandum and Articles of Association. The company was incorporated as a limited company on 26 October 1992, adopted new articles on 5 August 2013 and amended by special resolutions on 2 December 2013, 10 February 2014 and 1 August 2016.
## _**Organisation**_
The Trustees are responsible for the governance and administration of the charity, under the leadership of two Co-Chairs. An Executive Director is appointed by the trustees to manage the day to day operations. The Executive Director has delegated authority for operational matters including finance and employment. His salary is determined by the trustees. The Trustees and the Executive Team meet quarterly to develop the future direction of the organisation and review activities. In addition, sub-committees for Finance and Human Resources meet four times annually and report to the Board. The Finance sub-committee includes at least four trustees including, preferably, one qualified accountant (currently K Hargreaves) plus the Executive Director and the Finance Manager. The HR committee includes at least three Trustees plus the Executive Director and one other member of the Management Team. There is also a Trustee dedicated to staff wellbeing. From time to time, working groups of Trustees are established in order to give greater attention to particular issues as they arise. In 2020 and 2021 working groups have been formed to address Diversity, Equity and Inclusion, perform a Governance review and to review the Memorandum of Understanding with Hosted Organisations.
The day-to-day operations are organised to reflect the three main modes of advocacy which RESULTS engages in: parliamentary, policy and grassroots campaigns, supported by an operations team. RESULTS also currently hosts four organisations whose missions are closely aligned to our own: the TB Europe Coalition, Send My Friend, The Global TB Caucus and since January 2020, the International Parliamentary Network on Education (IPNEd). Although quasi-autonomous in their day-to-day management, they adhere to the policies and practices of the RESULTS organisation and work closely with the Executive Director and the rest of the Executive Team.
## _**Appointment of Trustees**_
The Board maintains, and reviews annually, a Trustee Skills Matrix which aims to ensure diversity of skills and life experiences amongst the Board. Appointments have historically been made by advertising externally through various channels and, on occasion, via personal networks. In addition, every two years, RESULTS UK’s grassroots community elects one of its members to sit on the Board for a three-year period. At the time of signing these accounts Mr C Fay is the grassroots representative.
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**RESULTS EDUCATION**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## _**Induction of Trustees**_
New trustees will be familiarised with the requirements of the role by studying the most recent Trustees Job Description and attending at least one meeting with one or more trustees, together with the Executive Director. We have developed a more robust process for induction, through the introduction of an induction pack which acts as a Trustee’s manual linking them to the relevant processes and documents within the organisation, including the Articles of Association, the current Strategic Plan and the Financial Accounts. New trustees are also allocated a trustee buddy to help them answer any questions they may have, and they are introduced to the Executive Team.
## _**Risk management**_
The trustees identify and review the risks to which the charity is exposed twice annually and ensure that mitigations are introduced to manage the risks which are identified.
The coronavirus pandemic, which is ongoing at the time of writing, precipitated a supplementary review of risk to our grant income. We are pleased to report that our current funders are providing the flexibility required to enable us to alter our proposed activities to accommodate the restrictions of coronavirus and, where appropriate, will offer no-cost extensions. We remain mindful of the risk that grant extensions may mean that we need to draw on our reserves to cover our fixed costs and we will monitor our grant pipeline closely over the coming months to ensure that we respond to any longer-term challenges to our future income.
## _**Fund raising**_
The Charity does not carry out significant public fundraising activities. The majority of income is raised through the grants from Trusts, Foundations and International Bodies.
.
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## **RESULTS EDUCATION**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **STRATEGIC REPORT**
## **Objectives and Activities**
The stated objects of the charity in the Articles of Association are:
- a) to advance the education of the public about the cause and effects of poverty and hunger throughout the world; and
- b) to relieve poverty and hunger throughout the world.
## _**Who we are**_
RESULTS is a movement of passionate, committed, everyday people. Together we use our voices to influence political decisions that will bring an end to poverty.
## _**Our Vision**_
A world free from poverty by 2030.
## _**Our Mission**_
RESULTS’ mission is to work with others to create the public and political will to end poverty, by enabling people to exercise their personal and political power for change.
## _**Our Goals**_
These goals are for the strategic period 2020-22, building on our work in the previous strategic period 20172019. They more clearly align with and reinforce our overall model of change, put people and their voices at the centre of our work and consolidate our diverse health work under one overarching goal to better reflect its interconnectedness
## **Goal 1: Citizen Voice**
- Strengthening people’s power to effect change, globally and in the UK.
## **Goal 2: Health**
- Tuberculosis: Ensuring that persons with TB have access to affordable treatment, care and support.
- Child Health: Promoting equitable access to immunisation.
- Nutrition: Ensuring the right nutrition at the right time.
Universal Health Coverage: Attaining health for all
## **Goal 3: Education for All**
- Working to ensure inclusive, accessible and equitable education.
## **Goal 4: Economic Opportunity**
- Realising the potential for people to earn a living, including in the face of climate challenges.
## **Goal 5: Development Finance and Transition**
- Ensuring a focus on people living in poverty as development spending changes.
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## **RESULTS EDUCATION TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## _**Our values**_
Our values underpin both why and how we go about achieving our mission and goals. As such, none of the values below should be read as ones that are solely outward-facing, but apply universally across what we do and how we work.
**Accountability** – citizens everywhere have the right to hold their governments to account. This also means we take responsibility for our actions and hold ourselves accountable for achieving meaningful results and material change through our work.
**Empowerment** – We believe every person has the power to contribute to changing the world and we work with them to do so. This means valuing everyone - our staff, our volunteers, partners and the people we look to influence - as potential agents of change.
**Equity and inclusiveness** – RESULTS strongly believes that valuing diversity and putting equity and inclusiveness as one of our core values benefits us all, enhancing legitimacy, effectiveness and is essential for meaningfully reaching our goals, especially on citizen voice.
**Partnerships** – We recognise that we cannot do this work alone. Working collaboratively with others towards mutually shared goals is essential for creating meaningful shifts in political will. Combined with our other values, we recognise that the primary experience of poverty and its solutions are best understood by the people who have lived experience and those voices must be heard.
**Evidence** – We will use robust evidence to inform our advocacy and will not advocate for proposed policies and practices that are not supported by evidence. As a thought-leader in advocacy as a practice, we will continue to develop the evidence base for the most effective ways to deliver advocacy by enhancing our monitoring, evaluation and learning.
## _**Public Benefit**_
The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit. They have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing aims and objectives and in planning future activities.
RESULTS works to generate the public and political will to make a difference to the lives of the poorest people in the developing world by carrying out strategic advocacy, media and public awareness-raising campaigns at national and international level. We seek to engage, influence and empower ordinary citizens, parliamentarians and public officials in their efforts to end extreme poverty.
## _**Model of Change**_
We believe the key building blocks in escaping poverty can be most simply articulated as “health, education, economic opportunities and citizen voice”. These are the things that all people, wherever they live, need and have a right to.
If people can live lives free from disease, this frees our human potential. When we are educated, it unlocks so many life opportunities for us, including an understanding of our human rights and an ability to fight for them. People who have an education have an increased ability to participate in decisions that affect them, whether those are in the family, the community or the nation. If we are healthy and well-educated we still need to be able to access economic opportunities to make the most of our lives. These don’t need to be complex: it could be as simple as having access to a bank account to have a place to safely keep and build household assets. Finally, and perhaps most importantly, people lifting up their voices to ensure their voices are heard is an essential part of building a world free from poverty - and everyone should be able to participate.
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**RESULTS EDUCATION**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## _**How do we measure the change we make on the issues we work on?**_
Most simply, we measure increases in the allocation of resources to tackle the issue. This involves establishing baseline spending and tracking increases or decreases. Similarly, we measure the progress of multilateral organisations or ‘global funds’ in relation to the need in the world and the level and quality of contribution of donor and developing country governments towards meeting those needs.
We also measure changes in policy and policy-in-practice. This could be as simple as FCDO issuing new and helpful policy guidance to FCDO country offices, or as complex as the establishment of important policy or strategic frameworks in international organisations. We strive to check that policy changes are being implemented in practice: if not, we will push for them to be.
Third, we create the enabling environment, the public and political will, to secure sustainable changes in both resource allocation and policy. This is much harder to measure and could wrongly be interpreted as an ‘output’ of much of our work, not an ‘outcome’, as it does not have a direct impact on poverty as usually measured. However, we recognise that poverty is political and related to power: enabling people to exercise their own personal and political power for change is a goal of our work, not just a means.
## _**Our approach: Policy, Parliamentary, Grassroots.**_
## **Grassroots Advocacy**
Our grassroots network is our foundation: it speaks to both our values and our history. RESULTS’ grassroots advocates are ordinary people, but extraordinary campaigners that are deeply engaged to a level that almost no other organisation can boast. Our campaigners speak and act powerfully within their communities. They spend months, and often years, building relationships with their elected representatives and other decision makers. They read, learn and actively participate in training that we run to become experts on our issues to the point at which they can comfortably hold their own in a debate with the most vociferous opponent.
## **Parliamentary Advocacy**
Alongside our grassroots advocacy and recognising the central role that governments play in allocating resources and setting policy to fight poverty, we prioritise building relationships with parliamentarians, both by our grassroots campaigners and by our staff. Our parliamentary advocacy helps create champions for our development issues, ready to influence other decision-makers in our own Parliament or their international peers. We pride ourselves on our ability to build powerful and lasting relationships with a wide range of parliamentarians from across political parties and Houses, whilst retaining our credibility and political neutrality.
## **Policy Advocacy**
Advocacy without policy is style without substance. Through our policy work we develop rigorous expertise on our issue areas that are crucial to success by establishing us as credible voices that engage directly with technical policy-makers on detail and substance. This allows our policy advocacy staff to engage in top-level discussions with civil servants in the UK and in international organisations, or even to move other civil society organisations to take up our policy advocacy positions. This work is all translated back into plain language so that anyone can follow the conversation and make their own powerful contributions towards ending poverty.
## **Achievements and Performance**
This year we have made meaningful progress towards our key goals as described below.
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## **RESULTS EDUCATION**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Goal 1: Citizen Voice**
_Strengthening people’s power to affect change, globally and in the UK._
_Highlights from 2020_
**Campaigning on UK aid:** 2020 saw a huge sector-wide focus on defending UK aid, and RESULTS has continued to work with other coalition organisations as active participants in public campaigning on the issue. Our grassroots campaigners have left MPs and ministers in no doubt of the public support for aid and how important it is to the issues we advocate on. The grassroots network has demonstrated its determination to carry on advocating for the strongest possible UK contribution to overcoming global poverty, despite the DFID/FCO merger being confirmed. Their work has focused on some of the biggest threats including those to global nutrition programmes, to immunisation programmes and, of course, the huge secondary impacts of COVID-19.
**Gavi replenishment:** One of the last face-to-face events grassroots advocates were able to participate in before lock-down was a lobby day on vaccinations, working together with ONE, Save the Children and Unicef. We have good evidence that in meeting nine MPs RESULTS campaigners played their part in securing the UK pledge to Gavi, the Vaccine Alliance.
**COVID-19:** Although lock-down restrictions rendered the grassroots network unable to meet up as groups and access decision-makers in person, engagement with RESULTS’ issues has been high throughout the year, with consistently higher attendance rates for our monthly conference calls and we have welcomed many new campaigners. While some groups have managed to hold online meetings with their MPs, written communications have been this year’s staple activity. September 2020 saw our first ever virtual National Conference.
**Youth Leaders for Health:** The Youth Leaders for Health programme recruited and trained 25 amazing and committed young people to advocate for progress in malaria prevention and health systems strengthening in three countries: Ghana, Tanzania and Sierra Leone. An inspirational training event in Addis Ababa in January 2020, timed to influence the African Union leaders summit, proved the lynchpin of the year, as many planned face-to-face activities, such as attendance at the Commonwealth Heads of Government meeting, were reluctantly cancelled because of the pandemic. Despite the huge challenges in all three countries from COVID19, the youth advocates’ outputs have been impressive, with countless examples of community engagement, reaching decision-makers both in person and via the digital platform ‘The Beat Continues’, media and social media actions and participation in national and pan-African political processes.
## _Review of Performance_
**Progress made:** Considerable progress was made towards keeping public support for UK aid high and while the Government’s decisions to cut the aid budget and to abolish DFID were massive steps backward, RESULTS campaigners can feel proud of their contribution to the political pressure surrounding this issue. New people coming into the network have found RESULTS a valuable home for addressing their concerns and are actively playing their part in grassroots advocacy. Internationally, RESULTS has demonstrated its ability to support youth advocacy and leadership through a powerful and mutually beneficial partnership with in-country and pan-African organisations.
**Work still to do:** The staff team will continue to focus on supporting and growing our network to be effective advocates in times of political turbulence and in a world increasingly expectant of virtual interactions. We are also actively seeking opportunities to continue participating in international grassroots collaborations.
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**RESULTS EDUCATION**
**TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Goal 2: Health - Tuberculosis**
_Ensuring that persons with TB have access to affordable treatment, care, and support._
## _Highlights from 2020_
**TB and COVID-19:** A large proportion of our work on TB over 2020 focused on investigating and mitigating against the impact of the COVID-19 pandemic on the tuberculosis response. This was particularly important at the start of the pandemic when the similarities between the two diseases meant that a large proportion of TB equipment, staffing and resourcing was redirected towards combating COVID-19. RESULTS’ TB team drafted briefings for colleagues in the FCDO to ensure that the UK Government’s response was informed by the latest information on the devastating impact of the pandemic on TB responses.
**TB and the Global Fund:** We have continued to push the UK Government to commit additional funding to the COVID-19 Response Mechanisms of the Global Fund to Fight AIDS, Tuberculosis and Malaria. Campaigners in our grassroots network arranged meetings with their local MPs outlining the impact that COVID-19 is having on progress to end these infectious diseases and pushing for additional funding to combat this. We also continued to encourage the leadership of the Global Fund to step up the fight against TB through consultations to contribute to their new strategy.
**TB Research & Development:** In an extremely challenging year, progress was made in global health and tuberculosis research and development advocacy. In November 2020, the APPG on Global Tuberculosis – for which RESULTS UK leads on policy - published a report, ‘ _The Future of TB and Global Health Research: Dying for a Cure II’._ The 2020 report was extremely well-received across the sector and offered an effective basis for the APPG’s appeal to the Foreign Secretary to challenge cuts to ODA-funded global health research and development (R&D) in December.
**The UK Academics and Professionals to End TB (UKAPTB) network:** In a UK landscape where few voices advocate for policy reforms and investments for TB, UKAPTB has proven to be an incredibly valuable and effective ally. RESULTS UK provides the policy and political advocacy function for the network and recent political updates to academics and professionals have prompted a number of impactful actions, including letters to Ministers, letters and meetings with constituency MPs, meetings with civil servants in Public Health England, NHS England and the FCDO.
## _Review of Performance_
**Progress made:** In an incredibly difficult year, work has continued to increase political will and investment in the TB response, working towards the ultimate goal of ending TB epidemics. Despite the best efforts of global health advocates, including RESULTS UK, it looks likely that cuts to global health research and development will go ahead. However, advocacy efforts do mean that key funding streams for global health and particularly TB mean that Research and Development is likely to remain part of the FCDO’s budget. This means that, even though there will be no money attributed to them this year, it will be far easier for funding to recommence when the government returns to 0.7% ODA. RESULTS remains recognised as the leading organisation doing UK TB advocacy and has played an important role on the global stage in the TB-COVID response. We continue to provide policy analysis that is useful for our partners in other donor and high-burden countries, including on aid spending on research and development and remain active in a number of global policy fora including driving TB accountability work.
**Work still to do:** TB has been disproportionately impacted by the COVID-19 pandemic: The Stop TB Partnership estimates progress towards eradicating the disease has been set back by 12 years. While this is catastrophic, COVID-19 also offers many lessons to be learnt about the response to infectious diseases, including around the importance of investing in research and development and removing intellectual property barriers. The next year should offer a real opportunity for effective advocacy in this space.
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**RESULTS EDUCATION**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Goal 2: Health - Child Health**
_Promoting equitable access to immunisation._
## _Highlights from 2020_
**Gavi replenishment:** The UK Government hosted the Gavi replenishment summit virtually in summer 2020. In the lead up to this event, RESULTS UK joined the Gavi Civil Society Organisation working group and helped to inform briefings produced by the group, outlining the importance of a fully replenished Gavi to minimise disruptions due to the COVID-19 pandemic and helping to restore routine immunisation services. The APPG for Vaccinations for All, which is supported by RESULTS UK, wrote a letter to the Secretary of State asking her to make a strong pledge to Gavi.
**COVID 19 vaccination development and access:** The APPG Vaccinations for All wrote to the UK Government calling for equitable access to COVID 19 vaccines globally, to ensure that low and middle income countries are not left behind. In May 2020, the RESULTS UK policy team created a briefing on the urgent reminder COVID-19 poses and the need for increasing investment in strong health systems that reach everyone, prioritising the most marginalised and vulnerable. It recommended that the UK Government ensures ambitious financial pledges are made to Gavi and nutrition services in 2020, whilst ensuring that the 2019 pledges made to the Global Fund and the Global Polio Eradication Initiative (GPEI) are distributed according to their original timelines.
**Collaboration and sector leadership globally and in the UK:** RESULTS UK has played a leading role in the activities of coalitions that prioritise equitable access to immunisation. For example, chairing various regular weekly and monthly global immunisation communication and advocacy partners calls, co-organising a series of three webinars with a focus on improving vaccine uptake and providing strategic feedback to multiple representatives on Boards of multilateral organisations.
**Developing Political Leadership:** The APPG on Vaccinations for All launched its report in May 2021, which focused on ‘Improving Vaccine Uptake’. The report can be found here:
https://appg-vfa.org.uk/2021/05/26/appg-report-improving-vaccine-uptake/
The report drew attention to the factors that drive confidence and uptake in immunisations at the highest levels and allowed the APPG to develop strong relationships with key stakeholders including the WHO; Gavi; The Wellcome Trust; Unicef; the FCDO; DHSC; PHE. This included these stakeholders sending high level representation to the report launch in the UK parliament, ensuring widespread dissemination of its key themes and recommendations to thought leaders. The report was subsequently sent by the APPG’s Chair, Dr Philippa Whitford MP, to senior Cabinet Ministers; senior leadership at DHSC, FCDO, DCMS, NHS England & Scotland, and PHE, as well as multilateral stakeholders such as Unicef and the WHO. We plan to support the APPG to hold a follow-up event in the UK parliament after the 2021 Summer recess.
## _Review of Performance_
**Progress made:** The UK Government made an extremely strong commitment to Gavi and routine immunisation in 2020 by pledging a total of £1.65 billion over 5 years. The pledging conference exceeded expectations by raising $8.8 billion. This was a spectacular result given the ongoing global COVID-19 pandemic.
**Work still to do:** In 2021 it will be vital that the UK Government fulfils the pledges it has made to both Gavi and GPEI. During the COVID-19 pandemic, progress on ensuring all children receive their routine immunisations, including polio, has been set back. It is going to be important that the focus on this returns in 2021 and beyond. The pandemic has led to many discussions about the equitable availability of vaccinations, both for COVID-19 and for other infectious diseases. To mitigate the impact of future pandemics, we will highlight the need for the UK to adopt a holistic approach to strengthening health systems, one which encompasses the full range of health interventions needed to ensure quality primary healthcare and achieve universal health coverage.
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**TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Goal 2: Health - Nutrition**
_Ensuring the right nutrition at the right time._
## _Highlights from 2020_
**Nutrition for Growth (N4G):** 2020 was a challenging year. We worked hard to push our ask of £120 million per year for nutrition-specific interventions in the lead up to the N4G Summit, which was scheduled for December 2020. Halfway through the year, the Japanese Government postponed the summit by a year. In order to try to get the UK to pledge before the year ended, we worked with coalition partners to secure a virtual pledging event hosted by Global Affairs Canada. We developed the concept note for the event with colleagues in Canada and the US and helped to shape the format of the event so that the relevant UK Minister could speak. While the UK did not pledge at the event, the event provided a hook for our advocacy that we can build on in 2021.
**Building political will for nutrition:** Throughout 2020, we supported the APPG on Nutrition for Growth to continue to push the Government for a strong N4G pledge. In January, it secured a 90-minute House of Lords debate in which members advocated for a number of the asks for N4G as articulated by the International Coalition for Advocacy on Nutrition UK, of which RESULTS is a member. In March, we took two members of the APPG to Kenya to view nutrition programmes in that country. The members shared learning from their trip with the Minister, Wendy Morton, in a meeting with her in May. In the week before the virtual N4G summit, the APPG secured a Commons debate in which MPs raised the profile of nutrition in Parliament and pressed the Minister to make a strong N4G pledge.
**Youth Leaders for Nutrition:** Throughout 2020, we continued to support youth leader advocacy. We arranged an advocacy tour to London in March, which we had to cut short due to COVID-19. On the trip the youth leaders met with MPs, CSOs and the Minister for European Neighbourhood & the Americas, Wendy Morton. Throughout the year we continued to support the youth leaders by facilitating their engagement in virtual events and by conducting virtual training.
## _Review of Performance_
**Progress made:** Numerically, APPG membership has held steady but engagement has deepened. Nutrition is being raised in Parliament more than ever before with an unprecedented two debates (one in the House of Lords, one in the Commons) as well as various Parliamentary Questions and nutrition issues being raised in Parliament. Securing the Nutrition for Growth Year of Action event was a major advocacy success. Not only did it raise over $3 billion for nutrition, it has built momentum towards the main summit and gave us a hook for our advocacy that we rallied around in 2020 and continue to build on in 2021.
**Work still to do:** The postponement of the N4G summit means that we are still advocating for a strong pledge at the Global Nutrition Summit in December 2021. The cuts to the aid budget and the political bandwidth of COVID-19 have significantly reduced the likelihood of our advocacy goals being met. We will continue to work with colleagues to advocate for as strong a pledge as possible.
## **Goal 2: Health - Universal Health Coverage**
_Attaining health for all._
## **Highlights from 2020**
**A Universal Health Coverage focus for Gavi’s policy update** : In 2020, we have continued to align our health advocacy with our influential 2019 report, ‘ _Brick by Brick: Accelerating Progress for Global Health_ ’, which argued for a holistic approach to global health that adequately encompasses all the necessary interventions needed to ensure quality primary healthcare and Universal Health Coverage (UHC). This year, this included a policy briefing to influence Gavi, the Vaccine Alliance’s policy update process, namely: ‘ _Seizing the Opportunity: Recommendations for Gavi 5.0_ '. In it, we advocated for renewed and improved policies on equity, transition, CSO engagement and access, and tangible commitments to ensuring the immunisation lies at the heart of efforts to strengthen Primary Health Care (PHC) and achieve Universal Health Coverage.
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**TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
**COVID-19 and UHC:** RESULTS has continued to increasingly situate our health advocacy within the framework of Universal Health Coverage, particularly as the secondary impacts of the COVID-19 pandemic on health and nutrition became clear. Examples of work on this across our various advocacy approaches include grassroots media activity in May, the Gavi 5.0 policy recommendations described above and highlighting both how strong health systems protect against the damage of pandemic and are also instrumental in recovering from one. The case for investing in strong health systems has never been stronger
## _Review of Performance_
**Progress made:** Strengthening a health system whilst maintaining a laser-like focus on ensuring that this health system is delivering on the specific health outcomes that most affect people living in poverty is an essential part of our UHC advocacy, which we believe we have navigated well.
**Work still to do:** The COVID-19 pandemic demands a massive global increase in investments in health and a strengthening of health systems. We have a lot of work to do to ensure that the global response actually delivers on that, engaging with all aspects of our health work.
## **Goal 3: Education for All**
_Working to ensure inclusive, accessible, and equitable education._
## **Highlights from 2020**
**Parliamentary support for Education:** RESULTS continued to provide the Secretariat for the All-Party Parliamentary Group on Global Education for All, ensuring the parliamentarians who want to champion this issue are well-supported to take action. At the beginning of the year, Harriett Baldwin MP, who had previously been a Minister of State for DFID with responsibility for education, took on the role of Chair. The Group hosted a number of events on girls’ education during the year with the REAL Centre from Cambridge University, Global Partnership for Education (GPE) and also meetings with Baroness Sugg, DFID Minister at the time and with Director of Education Cannot Wait, Yasmine Sherif.
**GPE Replenishment:** The GPE Case for Investment was launched in summer 2020. RESULTS then worked with the Send My Friend to School coalition and others in the sector to develop the CSO ask for the UK Government and to plan a replenishment campaign for 2021.
**Climate and education:** In the year when COP26 was supposed to be happening, hosted by the UK, RESULTS provided parliamentary support to the Send My Friend to School ‘Right Climate to Learn’ campaign, organising its day of action in parliament. Later in the year, the APPG on Global Education organised an event with UNICEF on climate displacement and education. Review of Performance
**Progress made:** At the end of 2019, - the Conservative Party manifesto made a commitment to championing girls’ education globally. The Prime Minister has continued to make this commitment in 2020, despite COVID19 forcing schools to close and children and young people to study at home. RESULTS and the APPG on Global Education continued to advocate for concrete steps to be taken to ensure that girls and other marginalised groups, including children with disabilities, are in school and learning.
**Work still to do:** The Global Education Summit, a moment for replenishment of GPE and the G7 Summit are both being hosted by the UK in 2021. It is vital that the UK takes these opportunities to make a strong financial commitment to GPE and encourage other donors to also make commitments. COVID-19 has caused children and young people around the world to be out of school for much of 2020. In 2021, work will need to continue to ensure that children return to and stay in school and receive a quality education and that foundational learning continues to be a focus of the work on SDG4.
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## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Goal 4: Economic Opportunity**
_Realising the potential for people to earn a living, including in the face of climate challenges._
## _Highlights from 2020_
**A Lack of Funding:** 2020 was a difficult year for our work on economic opportunities. With no funding secured for this area, for the most part we have maintained a watching brief. We maintain a keen interest in ensuring our previous work on climate risk Insurance translates into tangible benefits for the billion people who need it and continue to look at ultra-poverty graduation programmes as a way of providing a sustainable pathway out of poverty that has a very strong evidence-base with massive potential to scale if governments take this up as part of their social protection programming.
**COVID-19 Impact:** While our work on Economic Opportunity was severely constrained by funding, it remains critically important. This year, we have seen how a global health crisis can have a massive impact on livelihoods around the world and how those impacts are very inequitably felt. As countries look to develop and build their post-COVID recovery strategies, there is substantial scope for paying particular attention to the economic opportunities that can be generated for those hit hardest by COVID-19.
## _Review of Performance_
**Progress made:** A lack of resources has meant our work in this area was limited in 2020, particularly around areas including climate risk insurance and ultra-poverty graduation programming that we would love to engage more deeply on and have been maintaining a watching brief.
**Work still to do:** We will continue to explore how the secondary impacts of COVID-19 overlap with damage to economic opportunities for people living in poverty, as well as maintaining a watching brief on other aspects around economic opportunities. We continue to seek funding and partnerships for this work.
**Goal 5: Development Finance and Transition** _Ensuring a focus on people living in poverty as development spending changes._
## **Highlights from 2020**
**Strategic engagement with DFID/FCDO:** The UK Sustainability and Transition Working Group, co-chaired by RESULTS UK and STOPAIDS, engaged with the Government throughout the year to follow-up on its analysis provided on DFID’s guidelines and working principles on donor transition (produced at the end of 2019). Reframed for the COVID-19 situation, this engagement then had to be restarted to engage with the new FCDO. The Working Group has also shared intelligence on the likely impacts of the cuts to ODA and its relationship to our Transition working principles. It is not yet clear what the approach is of the new department to the transition and sustainability principles and engagement by the Working Group continues into 2021.
**Polio transition:** In July, we produced a short briefing, ‘Polio: A Proper Goodbye’, outlining the path to polio eradication and the steps the UK and global health stakeholders can take to achieve and sustain this goal, with the wind-down of the GPEI. As a part of this, we set out how ‘polio transition’ presents a huge risk, not only to the achievement of polio eradication but also the wider health functions that the GPEI supports. The briefing highlighted the huge contribution of the world’s polio infrastructure in responding to COVID-19 and their importance to global health security and defending against future pandemics.
**Case study: Transition in Ghana:** In May, we published ‘ _The changing nature of UK aid in Ghana, a case study on Transition_ ’. In February, the Independent Commission for Aid Impact (ICAI) had produced its first country profile review of the UK Government’s strategic objectives to Transition their development partnership beyond aid in Ghana, looking at how the UK Government’s support for Ghana is changing. In our case study, RESULTS explored the evaluation made by ICAI, to analyse the impact of the UK Government’s Transition methods in Ghana and shared recommendations, complementing those made by ICAI. As a result of this, Executive Director Aaron Oxley was invited to give oral evidence to Parliament’s IDC sub-committee in July. The IDC sub-committee’s own recommendations reflected RESULTS’ recommendations in its language.
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## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## _Review of Performance_
**Progress made:** RESULTS remains one of the few organisations raising the importance of Transition for our issue areas and for development financing overall and we continue to co-chair the Transition and Sustainability Working Group, meeting regularly with civil servants to advance policy dialogues.
**Work still to do:** With the FDCO merger, more needs to be done to engage with appropriate staff in the Department to ensure that Transition principles are embedded in the UK’s development programmes. It will also take time to understand exactly how the cuts to ODA will affect the Department’s approach to transition and sustainability. Due to the disruptions from the COVID-19 pandemic, it is crucial RESULTS UK continues and expands its work on Transition by increasing engagement with multilateral organisations such as Gavi, the Vaccine Alliance to help inform the eligibility criteria for countries and ensure there is greater support planned for formerly and never Gavi-eligible countries.
## **Hosted Organisations**
RESULTS UK hosts a number of organisations that share our charitable objectives around ending tuberculosis and ensuring the achievement of education for all. This work is reported here.
## _**Education**_
## **The Send My Friend to School Campaign (SMF)**
Highlights from 2020 included:
- Launch of ‘ _The Right Climate to Learn_ ’ campaign with The Climate Coalition, which calls on the UK Government to take decisive action on climate change and acknowledge the relationship between climate change and education at the UN Conference of Parties 26 (COP26) which will now take place in November 2021. The evidence and policy recommendations of The Right Climate to Learn Report, which was published in December 2020, have been referenced numerous times by the FCDO.
- Launch of a home campaigning pack for young people working from home in the pandemic.
- Online campaigning and advocacy training for 14 campaign champions aged 14-15, culminating in three advocacy events: the Send My Friend Virtual Action Day; the Save the Children Global Hangouts and a UNICEF Back to School event. These events involved advocacy with their constituency MPs, Baroness Sugg and APPG on Global Education for All.
- A pandemic response called ‘Keep All My Friends Learning’, which called for urgent action to ensure that all children everywhere remain in education during and after the pandemic.
## **The International Parliamentary Network for Education (IPNEd)**
In 2020 RESULTS UK provided strategic advice and practical support for the creation of the International Parliamentary Network for Education, a new network whose aim is to support the achievement of Sustainable Development Goal 4: quality education for all and hosts its small Secretariat.
IPNEd officially launched in September 2020 at a virtual High-Level meeting on the margins of the United Nations General Assembly and was welcomed by the UN Special Envoy for Global Education and former UK Prime Minister the Rt. Hon. Gordon Brown.
## IPNEd’s three broad priorities are:
1. Achieve higher total and better-quality financing for education.
2. Ensure policy makers prioritise helping the furthest behind first.
3. Secure a focus on the quality of education and improved learning.
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## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
Within these broad priorities and led by the interests of our parliamentary members, we expect to launch initiatives focused on specific areas of concern. Over 300 MPs from 50 countries have joined IPNEd, a testament to the value that members of parliament place in having access to a network of peers committed to quality education for all.
Highlights since its inception have included:
- Working with individual parliamentarians and groups of parliamentarians at the national, regional and global levels to support them to navigate the challenges of the pandemic and take action to prioritise and protect education.
- A series of webinars that put members of parliament in direct contact with global leaders in order to provide up-to-date advice and analysis on the pandemic’s impact on education globally and created opportunities for peer group experience sharing. Speakers at the webinars included UNESCO Assistant Director General for Education Stefania Giannini, the World Health Organization’s Special Envoy for COVID-19 Dr David Nabarro and the World Bank Director for Education Dr. Jaime Savedra.
- Preparing the foundations to support MPs to play a central part in protecting education financing given the unprecedented pressure on public finances caused by the pandemic.
## _**Health**_
## **The Global TB Caucus (GTBC)**
The Caucus rapidly developed an emergency response to the COVID-19 pandemic, addressing COVID-19 and TB together to:
- Ensure continued political engagement to keep TB on the agenda in tandem with the COVID-19 response.
- Inform and support priority parliamentary interventions to address and mitigate the significant impact of COVID-19 on TB programmes and people affected by TB.
- Develop strong advocacy tools in preparation for the economic depression to safeguard TB and health budgets in the face of likely budget austerity measures.
Advancing the research and development agenda for TB control was also a strategic priority for the Caucus in 2020, with many parliamentarians taking action in their countries. Of 14 countries reporting increases in research and development budgets for TB, 11 (79%) have members from the Global TB Caucus and 7 (50%) have active national caucuses.
Review of Performance:
Despite parliaments and their processes being disrupted by COVID-19 it is clear the parliamentarians have risen to the challenge.
**The Increased domestic funding:** the Caucus is confident that its parliamentarians have supported substantial increases in domestic TB financing. According to the WHO 2020 TB Report, 25 of 48 high burden countries reported increases in domestic budgets for TB (a total increase of over US $138 million), while 20 reported an increase in the percentage of domestic contribution to the total estimated funding for TB. 92% of the countries reporting increases have members from the Global TB Caucus and 64% have active national caucuses. Of 77 countries reporting increases or maintenance in domestic budgets for TB, 73% have members from the Global TB Caucus and 42% have national caucuses.
**Increased reach:** the Caucus has continued to grow, establishing new National and Regional Caucuses in Pakistan and Equatorial Guinea, re-establishing South Korea’s TB Caucus and founding a “Lusophone TB Caucus” to focus on Portuguese speaking countries.
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## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
**Increased civil society empowerment:** the Global TB Caucus has always maintained that the only effective way to eliminate TB for good is by building a sustainable, locally led, regionally and globally supported response. Having empowered civil society that is able to develop advocacy capabilities to engage with and provide MPs with evidence to take action through parliamentary processes is therefore critical. The Global TB Caucus refers to organisations that play this role with Caucus Parliamentarians in country as ‘Focal Points’.
An assessment of the strength of Focal Points’ relationship with MPs revealed that of 89 Focal Points:
- In 24 countries, the Focal Point has strong relationships with and consistently with MPs and/or provides direct support to the national TB Caucus.
- In 18 countries, the Focal Point is driving national level advocacy.
- In 20 countries, Focal Points have engaged with MPs but the relationship is still being established.
- In 20 countries, Focal Points have been appointed.
As such, the Caucus provides an important and effective channel for civil society engagement in a huge number of countries around the world and is proud of the role it plays in driving TB accountability.
## **The TB Europe Coalition (TBEC)**
RESULTS UK has continued to implement an EU grant on TB advocacy on behalf of the TB Europe Coalition (TBEC). TBEC is a network of civil society organisations across the World Health Organization (WHO) Europe region that aims to strengthen civil society’s role in the regional response to TB and to advocate for the political and financial commitments needed to end TB.
The restrictions of the COVID-19 pandemic meant that TBEC was unable to conduct the in-person study visits for activists that have been a highlight of previous years, including an advocacy training session that had been designed for Romanian medics, but this had to be cancelled shortly before its launch. However, despite the challenges posed, TBEC was able to carry out a variety of successful activities online and continued strengthening external partnerships.
Highlights included a three-part webinar series looking at the impact of COVID-19 on TB research and development, with a specific focus on the topics of vaccines, diagnostics and policy reform and treatment and drug development.
TBEC became part of the coordination team for the reformatted EU Civil Society Forum on HIV, TB and Viral Hepatitis, and also joined the European Lung Health Group, an informal platform for policymakers, health professionals and patients to identify potential EU policy measures aimed at improving lung health.
TBEC has continued to strengthen its position as a key civil society network working on TB issues in the WHO Europe region and is recognised for its strength, both in terms of its membership network and in advocacy.
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## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Financial Review**
## **Income**
Total income in 2020 was £2,005,578. Of this figure, income related to programmes which are the direct responsibility of RESULTS UK was £990,642, an increase of £112,393 compared to 2019, while income relating to the work of organisations which are hosted by RESULTS UK was £1,014,936, an increase of £691,406 compared to 2019. The difference from the previous year is largely due to the timing of receipt of funds.
With the exception of £251,787 which was received from Comic Relief in respect of the Youth Leaders for Health Programme, the largest components of the £990,642 of total income related to RESULTS UK were 3 grants from Results Education Fund USA: £119,294 for the ACTION Healthy Start Fund, £327,859 for the ACTION Infectious Diseases Fund and £181,240 for the ACTION Child Survival Fund. There was also £37,379 of unrestricted income.
Income received and managed in support of the work of hosted organisations was £513,246 in respect of the Global TB Caucus, £89,703 in respect of the TB Europe Coalition, £107,327 in respect of the Send My Friend to School Campaign and £304,660 in respect of the new International Parliamentary Network on Education.
Grants received by RESULTS UK often address more than one of our goals; this is especially true of our advocacy on the themes of Citizen Voice and Development Finance and Transition, both of which are usually pursued in tandem with either health or education objectives. However, RESULTS UK did not receive any funding for advocacy on the theme of Economic Opportunity in 2020. If classed by the main objective of the grant, the total grant income of £1,852,717 for 2020 can be categorised as follows:
|||£|
|---|---|---|
|Goal|1: Citizen Voice -
|251,787|
|Goal|2: Health -|1,296,270|
|Goal|3: Education for All -|304,660|
|Goal|4: Economic Opportunity -|No funding|
|Goal|5: Development Finance and Transition -|No specific funding|
## **Expenditure**
Total expenditure increased by £75,241 to £1,657,318. £22,266 was spent on raising funds and the remainder, £1,635,052, was spent on charitable activities.
Of this figure, £961,005 was spent on programmes which are the direct responsibility of RESULTS UK and £696,313 was related to the work of organisations which are hosted by RESULTS UK.
RESULTS UK’s own projects which incurred significant expenditure in 2020 included the ACTION Infectious Diseases project (£234,663), ACTION Healthy Start project (£168,313) and the ACTION Child Survival project (£184,610). A further £301,092 was incurred in respect of the Youth Leaders for Health project.
Expenditure supporting the work of hosted organisations was £414,721 in respect of the Global TB Caucus, £77,815 in respect of the work of the TB Europe Coalition, £93,557 in respect of the work of the Send My Friend to School Campaign and £110,220 in respect of the new International Parliamentary Network on Education.
## **Reserves**
An operating surplus of £348,260 was recorded at the year-end. Unrestricted reserves increased by £32,870 over the period to a total of £194,746 as at 31 December 2020. Free reserves amount to £191,788.
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## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
Most of our activities are funded in advance by 12-36 month grants and in the event that a grant is not renewed, we anticipate being able to wind down a particular project without incurring unfunded costs.
However, the Board has decided that it is pertinent to hold reserves to cover the following risks:
1. Cessation of operations
2. Working capital funding gaps
During 2020 it was decided that in the light of the risks associated with the ongoing Coronavirus pandemic and political uncertainty to increase the target reserves requirement to £170,000 to cover the risk of uncertainty in future income streams. £75,000 is a reserve which should not be depleted unless in times of extreme financial stress and the balance of £95,000 is a cashflow reserve which can be utilised to manage unanticipated fluctuations in cash income or expenditure.
The reserves policy will continue to be reviewed annually.
## **Statement of Trustees’ Responsibilities**
The trustees (who are also directors of RESULTS Education for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2015 (FRS102):
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Disclosure of information to the auditors**
In so far as the trustees are aware at the time of approving our trustees annual report:
- there is no relevant audit information of which the charitable company’s auditor is unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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## **RESULTS EDUCATION**
## **TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **A final thank you**
The work of RESULTS UK would not be possible without the invaluable contributions of the passionate and inspirational individuals who comprise our network of grassroots campaigners. No advocacy organisation can operate in isolation: our work depends on strong partnerships and effective collaborations with other civil society organisations around the world. In particular, we would like to thank our UK coalition partners, our international partners and, even now the UK has definitively left the European Union, our European partners and longstanding allies: we will always be by your side.
We would also like to thank all our donors, whether you are able to contribute a couple of pounds, can afford to give regularly, or support one of our programmes on a larger scale. With your support, we can continue to fight to realise our vision of a world free from extreme poverty.
As always, our final thank you is to all our supporters, grassroots campaigners, staff, Board members, partners and allies for joining us on this journey: we look forward to working alongside you into the future.
## **On behalf of the board of Trustees**
------------------------------------------
**J Pett Co-Chair**
20 September 2021
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**RESULTS EDUCATION**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF RESULTS EDUCATION**
## **Opinion**
We have audited the financial statements of RESULTS Education (the charitable company’) for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘ _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ ’ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the charitable company’s affairs as at 31 December 2020, and of it’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group or parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the board of trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF RESULTS EDUCATION (CONTINUED)**
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
- adequate and sufficient accounting records have not been kept by the charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
- the charitable company’s financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the board of trustees’ report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 20, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and the Companies Act 2006 and report in accordance with regulations made under those acts.
Our objectives are to obtain reasonable assurance about whether the financial statements, as a whole, are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
23
## **RESULTS EDUCATION**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF RESULTS EDUCATION (CONTINUED)**
The risk of not detecting a material misstatement resulting from error is considered to be low. The risk of not detecting a material misstatement resulting from fraud is higher, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.
In the context of RESULTS Education we have not identified any specific laws and regulations applicable other than general commercial laws and regulations such as: Companies Act 2006; Charities and Trustee Investment (Scotland) Act 2005; Charity Commission guidance; employment law; health & safety legislation and GDPR.
In response to the audit risks identified in respect of irregularity and fraud, we have undertaken the following procedures:
- Enquiry of trustees to identify any instances of non-compliance with laws and regulations.
- Enquiry of trustees of actual and/or potential litigation and claims.
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluation of the rationale of any significant transactions falling outside the normal course of activities.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
**Alex West FCA (Senior Statutory Auditor) for and on behalf of Somerbys Limited**
**Chartered Accountants Statutory Auditor**
Date: 30 Nelson Street Leicester LE1 7BA
24
## **RESULTS EDUCATION**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
**Total Income**
**Expenditure on**
Raising funds
Charitable activities
**Total expenditure**
6
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
Fund balances at 1 January 2020
**Fund balances at 31 December 2020**
16, 17|**Unrestricted**
**Funds**
17,759
19,620
-
37,379
-
4,509
4,509
32,870
-
32,870
161,876
£194,746|**Restricted**
**Funds**
-
1,968,199
-
1,968,199
22,266
1,630,543
1,652,809
315,390
-
315,390
384,164
£699,554|**Total**
**2020**
17,759
1,987,819
-
2,005,578
22,266
1,635,052
1,657,318
348,260
-
348,260
546,040
£894,300|****Total**
**2019**
18,448
1,182,715
616
-|
|---|---|---|---|---|
|||||1,201,779|
|||||15,360
1,566,717|
|||||1,582,077|
|||||(380,298)
-|
|||||(380,298)
926,338|
|||||£546,040|
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
** See page 29 for a full breakdown of the prior year’s Statement of Financial Activities
25
## **RESULTS EDUCATION**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2019**
|**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
**Total Income**
**Expenditure on**
Raising funds
Charitable activities
**Total expenditure**
6
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
Fund balances at 1 January 2019
**Fund balances at 31 December 2019**
16, 17|**Unrestricted**
**Funds**
18,423
21,717
616
-
40,756
-
25,260
25,260
15,496
-
15,496
146,380
£161,876|**Restricted**
**Funds**
25
1,160,998
-
-
1,161,023
15,360
1,541,457
1,556,817
(395,794)
-
(395,794)
779,958
£384,164|**Total**
**2019**
18,448
1,182,715
616
-|
|---|---|---|---|
||||1,201,779|
||||15,360
1,566,717|
||||1,582,077|
||||(380,298)
-|
||||(380,298)
926,338|
||||£546,040|
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
26
## **RESULTS EDUCATION**
## **BALANCE SHEET AT 31 DECEMBER 2020**
|**Notes**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
**Creditors: amounts falling due within one year**
14
**Net current assets**
Total assets
**Charity Funds**
Restricted funds
15
Unrestricted funds
16
17|124,237
986,884
1,111,121
(219,779)|**Total**
**2020**
2,958
891,342
894,300
699,554
194,746
£894,300|**Total**
**2019**
4,438
101,045
662,959|
|---|---|---|---|
||||764,004
(222,402)|
||||541,602|
||||£546,040|
||||384,164
161,876|
||||£546,040|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The accounts were approved by the board on 20 September 2021 and were signed on its behalf by.
___________________
**J Pett Trustee**
**Company Registration No. 02761858**
27
## **RESULTS EDUCATION**
## **STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2020**
|**Notes**
**Cash flow from operating activities**
Cash (utilised by) generated from operations
21
**Net cash (outflow)/inflow from operating activities**
**Cash flow from investing activities**
Payments to acquire fixed assets
Investment income received
**Cash flow from financing activities**
Interest paid
**Net increase/(decrease) in cash and cash equivalents**
Cash and cash equivalents at 1 January 2020
Cash and cash equivalents at 31 December 2020
**Cash and cash equivalents consist of:**
Cash at bank and in hand|**Total**
**2020**
323,925
323,925
-
-
-
-
-
323,925
662,959
986,884
986,884
£986,884|**Total**
**2019**
(38,373)|
|---|---|---|
|||(38,373)|
|||-|
|||-
-|
|||-|
|||(38,373)
701,332|
|||662,959|
|||662,959|
|||£662,959|
28
## **RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020**
## **1. Accounting policies**
## **1.1 General information and basis of preparation**
The charity is a private limited Company limited by guarantee without share capital. The charity is registered in England and Wales and in Scotland. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.
The principal accounting policies adopted in the presentation of the financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. There have been no changes to accounting estimates during the reporting period.
## **1.2 Funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **1.3 Income recognition**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
29
## **RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Accounting policies cont’d**
## **1.3 Income recognition (continued)**
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity, however, it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred.
Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.
## **1.4 Expenditure recognition**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
- Costs of raising funds includes salaries, expenses and overheads.
- Expenditure on charitable activities includes salaries, expenses and overheads. • Other expenditure represents those items not falling into the categories above.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.
## **1.5 Support costs allocation**
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Head Office. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
The analysis of these costs is included in note 9.
30
**RESULTS EDUCATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Accounting policies cont’d**
## **1.6 Tangible fixed assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life of four years:
## **1.7 Cash and cash equivalents**
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **1.9 Impairment**
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
## **1.10 Leases**
Rentals payable and receivable under operating leases are charged to the SoFA on a straight-line basis over the period of the lease.
## **1.11 Foreign currency**
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing date.
## **1.12 Employee benefits**
When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The charity operates a defined contribution pension plan for the benefit of its employees. Contributions are expensed as they become payable.
## **1.13 Tax**
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
31
## **RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Accounting policies cont’d**
## **1.14 Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **1.15 Judgements and key sources of estimation uncertainty**
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amounts of the assets and liabilities within the next financial year are addressed below.
## _(i) Useful economic lives of tangible assets:_
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See accounting policy note (above) for the useful economic lives for each class of assets.
## _(ii) Expenditure allocations:_
Expenditure is apportioned where it relates to more than one cost category (see note 9).
## _(iii) Deferred Income:_
Income received during the year relating to later periods is deferred to that period based on the terms of the receipt of income.
|**2**
**Donations and legacies**
Donations
**3**
**Income from charitable activities**
Consultancy & project income
Conference income
Other
Grants receivable|**Unrestricted**
**Funds**
17,759
£17,759
**Unrestricted**
**Funds**
17,488
-
2,132
-
£19,620|**Restricted**
**Funds**
-
-
**Restricted**
**Funds**
107,327
-
8,155
1,852,717
£1,968,199|**2020**
17,759
£17,759
**2020**
124,815
-
10,287
1,852,717
£1,987,819|**2019**
18,448|
|---|---|---|---|---|
|||||£18,448|
|||||**2019**
117,039
638
-
1,065,038|
|||||£1,182,715|
32
## **RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**4**
**Income from other trading activities**
**Unrestricted**
**Funds**
Fundraising events
-
-
**5**
**Investment Income**
**Unrestricted**
**Funds**
Interest receivable
-
-
**6**
**Analysis of expenditure**
**Staff**
**Costs**
(note 7)
**Costs of generating funds:**
Fundraising and publicity
22,266
**Charitable activity**
Education & empowerment
964,375
£986,641
**7**
**Staff costs and employee benefits**
**Number of employees**
The average monthly number of employees during the year was:
Charitable activity
Governance and finance
Fundraising|**Restricted**
**Funds**
-
-
**Restricted**
**Funds**
-
-
**Other**
**costs**
(note 9)
-
670,677
£670,677
|**2020**
-
-
**2020**
-
-
**2020**
22,266
1,635,052
£1,657,318
**2020**
No
24
3
1
28|**2019**
616|
|---|---|---|---|
||||£616|
||||**2019**
-|
||||-|
||||**2019**
15,360|
||||1,566,717|
||||£1,582,077|
||||**2019**
No
19
3
1|
||||23|
33
**RESULTS EDUCATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
On a full-time equivalent basis, the total average number of employees was 22 (2019: 18).
The number of employees whose remuneration (excluding employer pension costs) fall within the remuneration bands are:
|**2020**||**Number**|**2019**||**Number**|
|---|---|---|---|---|---|
|£60,000|to £70,000|1|£60,000|to £70,000|1|
During the year the Executive Director was the only employee to receive emoluments (excluding pension costs) of more than £60,000. Total remuneration including benefits, national insurance contributions and pension contributions were £78,110 (2019: £74,990)
|**Employment costs**
Wages and salaries
Social security costs
Employer’s contribution to deferred contribution pension schemes|**2020**
864,970
82,987
38,684
£986,641|**2019**
712,194
69,502
29,963|
|---|---|---|
|||£811,659|
The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £38,684 (2019: £29,963). The liability and expense is allocated between restricted and unrestricted funds based on the proportion of employee time designated to the fund.
## **8 Trustees’ expenses and remuneration**
Members of the Board of Trustees (who are all directors with the meaning of the Companies Act 2006) receive no remuneration for their services and nor do any persons connected to them. Travel expenses were reimbursed to trustees during the period of £273 (2019: £879).
34
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **RESULTS EDUCATION**
## **9 Other costs**
The charity allocates costs relating to a particular activity directly. Support costs are allocated on a basis of staff time. The allocation of ‘other costs’ is shown below.
|**Charitable activity**
**Direct costs**
Advocacy activity costs incl travelling and conference expenses
Consultancy fees
National conference costs
Meeting costs
Computer costs
Subscriptions
Design & print
Sub grants paid – see below
**Support costs**
Staff welfare
Staff training
Recruitment expenses
Rent and rates
Insurance
Light and heat
Office costs
Telephone
Computer costs
Advertising
Legal and professional
Trustees meeting expenses
Auditors remuneration
Accountancy
Accounting services
Bank charges
Sundry expenses
Deprecation
Exchange rate losses
Contingency
**Sub grant payments**
Hope for future generations (Ghana)
Civil Society Movements Against Tuberculosis in Sierra Leone
Health Promotion Tanzania
WACI Health
Small grants
From ACTION to cover consultancy|**2020**
**£**
153,305
222,559
575
3,224
34,141
9,285
8,108
101,157
2,677
5,057
2,809
70,100
1,721
1,016
8,623
2,495
16,822
3
8,250
273
2,800
6,212
-
979
-
1,480
3
7,003
£670,677
**2020**
**£**
21,771
18.006
29,431
16,549
7,245
8,155
£101,157|**2019**
**£**
312,192
189,717
5,189
21,508
39,856
9,105
9,069
21,033
2,206
6,426
12,640
72,110
3,385
741
10,411
2,707
7,160
-
14,381
879
2,600
2,955
18,710
1,136
-
1,480
2,822
-|
|---|---|---|
|||£770,418|
|||**2019**
**£**
3,720
1,339
3,655
12,319
-
-|
|||£21,033|
Sub grants are made in the furtherance of the objectives of the charity.
35
## **RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **10 Auditor’s remuneration**
The auditor’s remuneration amounts to an audit fee of £2,800 (2019 - £2,600) and accounts production and other services of £3,000 (2019 - £2,955).
|**11**
**Net incoming resources for the year**
This is stated after charging:
Operating leases – land & buildings
Auditor’s remuneration
**12**
**Tangible fixed assets**
**Cost**
At 1 January 2020
Additions
**At 31 December 2020**
**Depreciation**
At 1 January 2020
Charge for the period
**At 31 December 2020**
**Net book value**
**At 31 December 2020**
**At 31 December 2019**
**13**
**Debtors**
Debtors
Prepayments and accrued income
Other debtors|**2020**
67,200
2,800
**2020**
66,894
38,370
18,973
£124,237|**2019**
67,200
2,600|
|---|---|---|
|||**Plant &**
**Machinery etc**
13,373
-|
|||13,373|
|||8,935
1,480|
|||10,415|
|||£2,958|
|||£4,438|
|||**2019**
49,766
47,304
3,975|
|||£101,045|
36
**RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**14**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
Taxes and social security costs|**2020**
37,735
156,708
25,336
£219,779|**2019**
6,126
196,907
19,369|
|---|---|---|
|||£222,402|
Deferred income of £113,937 (2019: £160,934) relates to income which was received in 2020 in respect of the year 31 December 2021 but for which entitlement conditions have not yet been met.
## **15 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances to be applied for specific purposes:
|**2020**
**RESULTS UK Funds**
Education For All Fund
ACTION Infectious Disease
Fund
ACTION Healthy Start Fund
APPG TB Fund
ACTION Child Survival Fund
Nutrition International Fund TB
STOP TB
Global Health Strategies Fund
Youth leaders for Health Fund
**Hosted Organisation Funds**
Global TB Caucus JJ Fund
Global TB Caucus
Global Funds
Global TB Caucus TB Alliance
Fund
Global TB Caucus The
International Union Fund
Global TB Caucus Stop TB
Fund
Accountability for Ending TB
Fund
Global TB Caucus General
Fund
TB Europe Coalition Fund
Send My Friend Fund
International
Parliamentary
Network on Education|**Balance**
**1 January**
**2020**
737
47,988
79,774
2,230
72,011
(197)
-
206
83,420
950
-
-
1,216
8,373
32,860
24,119
1,312
29,165
-
£384,164|**Transfers**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Movement in funds**
**Incoming**
**resources**
**Resource**
**expended**
**Balance**
**31 December**
**2020**
-
(737)
-
327,859
(234,663)
141,184
119,294
(168,313)
30,755
12,300
(10,648)
3,882
181,240
(184,610)
68,641
55,861
(51,511)
4,153
4,922
(4,922)
-
-
-
206
251,787
(301,092)
34,115
-
(950)
-
28,291
(22,779)
5,512
37,762
(4)
37,758
30,293
(31,428)
81
17,133
(19,000)
6,506
399,767
(340,255)
92,372
-
(305)
23,814
89,703
(77,815)
13,200
107,327
(93,557)
42,935
304,660
(110,220)
194,440
£1,968,199
(£1,652,809)
£699,554|**Movement in funds**
**Incoming**
**resources**
**Resource**
**expended**
**Balance**
**31 December**
**2020**
-
(737)
-
327,859
(234,663)
141,184
119,294
(168,313)
30,755
12,300
(10,648)
3,882
181,240
(184,610)
68,641
55,861
(51,511)
4,153
4,922
(4,922)
-
-
-
206
251,787
(301,092)
34,115
-
(950)
-
28,291
(22,779)
5,512
37,762
(4)
37,758
30,293
(31,428)
81
17,133
(19,000)
6,506
399,767
(340,255)
92,372
-
(305)
23,814
89,703
(77,815)
13,200
107,327
(93,557)
42,935
304,660
(110,220)
194,440
£1,968,199
(£1,652,809)
£699,554|
|---|---|---|---|---|
|||||£699,554|
37
## **RESULTS EDUCATION**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**2019**
**RESULTS UK Funds**
Education For All Fund
ACTION Infectious Disease
Fund
ACTION Healthy Start
APPG TB Fund
ACTION Child Survival Fund
ACTION Other Project Fund
Nutrition International Fund
Global Health Strategies Fund
Youth leaders for Health Fund
**Hosted Organisation Funds**
GTBC World Health
Organisation Fund
Global TB Caucus JJ Fund
Global TB Caucus
Global Funds
Global TB Caucus TB Alliance
Fund
Global TB Caucus The
International Union Fund
Global TB Caucus Stop TB
Fund
Accountability for Ending TB
Fund
Global TB Caucus General
Fund
TB Europe Coalition Fund
Send My Friend Fund|**Balance**
**1 January**
**2019**
3,185
60,552
82,928
-
41,245
-
9,185
916
-
-
26,806
-
-
-
-
486,551
24,566
1,395
42,629
£779,958|**Transfers**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Movement in funds**
**Incoming**
**resources**
**Resource**
**expended**
**Balance**
**31 December**
**2019**
-
(2,448)
737
222,540
(235,104)
47,988
217,171
(220,325)
79,774
14,722
(12,492)
2,230
187,534
(156,768)
72,011
5,575
(5,575)
-
38,800
(48,182)
(197)
-
(710)
206
151,151
(67,731)
83,420
3,149
(3,149)
-
-
(25,856)
950
18,931
(18,931)
-
8,258
(8,258)
-
47,043
(45,827)
1,216
39,155
(30,782)
8,373
354
(454,045)
32,860
-
(447)
24,119
106,879
(106,962)
1,312
99,761
(113,225)
29,165
£1,161,023
£(1,556,817)
£384,164|**Movement in funds**
**Incoming**
**resources**
**Resource**
**expended**
**Balance**
**31 December**
**2019**
-
(2,448)
737
222,540
(235,104)
47,988
217,171
(220,325)
79,774
14,722
(12,492)
2,230
187,534
(156,768)
72,011
5,575
(5,575)
-
38,800
(48,182)
(197)
-
(710)
206
151,151
(67,731)
83,420
3,149
(3,149)
-
-
(25,856)
950
18,931
(18,931)
-
8,258
(8,258)
-
47,043
(45,827)
1,216
39,155
(30,782)
8,373
354
(454,045)
32,860
-
(447)
24,119
106,879
(106,962)
1,312
99,761
(113,225)
29,165
£1,161,023
£(1,556,817)
£384,164|
|---|---|---|---|---|
|||||£384,164|
38
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **RESULTS EDUCATION**
## **15 Restricted funds cont’d**
The funds are held for the following purposes:
## **RESULTS UK Funds**
Education For All Fund
To support RESULTS UK’s work on Global Education for all.
ACTION Infectious Disease Fund
To support RESULTS UK’s advocacy work on tuberculosis and other infectious diseases of poverty.
ACTION Healthy Start Fund
To support RESULTS UK’s advocacy work on childhood nutrition and Early Childhood Developments.
APPG TB Fund
To support the work of the All Party Parliamentary Group on Global TB whose aim is to end the TB epidemic.
ACTION Child Survival Fund
To support RESULTS UK’s work on child survival, including vaccination and polio eradication.
ACTION Other Projects Fund
To reimburse costs for specific projects
Nutrition International Fund
To raise the profile of micronutrient deficiencies worldwide and advocate for increased global investment for this issue.
Stop TB Fund
To support the work of the UK Coalition to Stop TB.
Global Health Strategies Fund
To support grassroots activity costs for Communications on Universal Health Coverage.
Youth leaders for Health Fund
To support the empowerment and work of youth leaders in three African countries and at the African Union level to advocate for the establishment of strong health systems in those countries and across Africa, especially for the fight against malaria.
39
**RESULTS EDUCATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Hosted Organisation Funds**
|GTBC World Health Organisation Fund|To support work of the Global TB Caucus and its worldwide|To support work of the Global TB Caucus and its worldwide|
|---|---|---|
||membership.
To
support
key
advocacy
activities
to|build|
||Parliamentary commitment on TB both in the UK and in other||
||countries.||
|Global TB Caucus JJ Fund|To support work of the Global TB Caucus and its worldwide||
||membership.
To
support
key
advocacy
activities
to|build|
||Parliamentary commitment on TB both in the UK and in other||
||countries.||
|Global TB Caucus Global Funds|To support work of the Global TB Caucus and its worldwide||
||membership.
To
support
key
advocacy
activities
to|build|
||Parliamentary commitment on TB both in the UK and in other||
||countries.||
|Global TB Caucus TB Alliance Fund|To support work of the Global TB Caucus and its worldwide||
||membership. To support key advocacy activities to|build|
||Parliamentary commitment on TB both in the UK and in|other|
||countries.||
|Global TB Caucus The International|To support work of the Global TB Caucus and its worldwide||
|Union Fund|membership. To support key advocacy activities to|build|
||Parliamentary commitment on TB both in the UK and in|other|
||countries.||
|Global TB Caucus Stop TB Fund|To support work of the Global TB Caucus and its worldwide||
||membership. To support key advocacy activities to|build|
||Parliamentary commitment on TB both in the UK and|other|
||Countries.||
|Global TB Caucus Global Accountability|To support the Global TB Caucus network of parliamentarians to||
|for Ending TB Fund|build a sustainable political response to TB||
|Global TB Caucus General Funds|Funds to support the work of the Global TB Caucus.||
|TB European Coalition Fund (TBEC)|To support the work of the TB European Coalition and build a||
||strong network of civil society organisations in Europe and Central||
||Asia advocating on TB.||
|Send My Friend Fund|To provide support to ‘Send My Friend’ the UK civil society||
||coalition of International development NGO’S, teacher unions and||
||charities to demand quality education for all children across the||
||globe.||
|International Parliamentary Network on|To provide support for the achievement of quality education|for all|
|Education|and to host a secretariat.||
40
**RESULTS EDUCATION**
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
|**16**
**Unrestricted funds**
**2020**
**Balance**
**1 January**
**2020**
Unrestricted
161,876
£161,876
**2019**
**Balance**
**1 January**
**2019**
Unrestricted
146,380
£146,380
**17**
**Analysis of net assets between funds**
**2020**
**Fund balances at 31 December 2020 are**
**represented by:**
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
**Analysis of net assets between funds**
**2019**
**Fund balances at 31 December 2019 are**
**represented by:**
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year|**Transfers**
**Incoming**
**resources**
-
37,379
-
£37,379
**Transfers**
**Incoming**
**resources**
-
40,756
-
£40,756
**Unrestricted**
**Funds**
2,958
225,341
(33,553)
£194,746
**Unrestricted**
**Funds**
4,438
175,763
(18,325)
£161,876||**Resource**
**expended**
(4,509)
£(4,509)
**Resource**
**expended**
(25,260)
£(25,260)
**Restricted**
**funds**
-
885,780
(186,226)
£669,554
**Restricted**
**funds**
-
588,241
(204,077)
£384,164|**Balance**
**31**
**December**
**2020**
194,746
£194,746
**Balance**
**31**
**December**
**2019**
161,876
£161,876
**2020**
2,958
1,111,121
(219,779)|
|---|---|---|---|---|
|||||£894,300|
|||||**2019**
4,438
764,004
(222,402)|
|||||£546,040|
41
**RESULTS EDUCATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020**
## **18 Transfer between funds**
No transfers between funds were made in the year.
## **19 Leasing commitments**
At the reporting date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows
|Not later than one year
Later than one year and not later than five years|**2020**
3,682
-
£3,682|**2019**
67,200
3,682|
|---|---|---|
|||£70,882|
## **20 Capital Commitments**
Contractual commitments for the acquisition of tangible fixed assets contracted for but not provided in the financial statements amounted to £nil (2019 - £nil).
## **21 Reconciliation of net income to net cash flows operations**
|**Net income for year**
Depreciation of tangible fixed assets
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash inflows/(outflows) from operations|**2020**
348,260
1,480
(23,192)
(2,623)
£323,925|**2019**
(380,298)
1,480
316,055
24,390|
|---|---|---|
|||£(38,373)|
## **22 Related party transactions**
There were no related party transactions which require disclosure.
42
**Results Education 2[nd] Floor 31-33 Bondway London SW8 1SJ**
20 September 2021
Somerbys Limited Chartered Accountants 30 Nelson Street Leicester LE1 7BA
## Dear Sirs
The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your audit of the charitable company’s financial statements for the year ended 31 December 2020. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.
## **General**
- 1 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter, under the Companies Act 2006 / Charities Act 2011 / the Charities and Trustee Investment (Scotland) Act 2005 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
- 2 All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.
- 3 All the accounting records have been made available to you for the purpose of your audit. We have provided you with unrestricted access to all appropriate persons within the charitable company and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission / The Office of the Scottish Charity Regulator.
- 4 The financial statements are free of material misstatements, including omissions.
- 5 The effects of uncorrected misstatements (as set out in the appendix 1 to this letter) are immaterial both individually and in total.
## **Internal control and fraud**
- 6 We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud.
- 7 We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements.
- 8 We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others.
## **Assets and liabilities**
- 9 The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed in the notes to the financial statements. All additions and disposals of tangible fixed assets are as disclosed in the financial statements.
- 10 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
- 11 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.
## **Accounting estimates**
- 12 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
## **Loans and arrangements**
- 13 The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.
## **Legal claims**
- 14 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.
## **Laws and regulations**
- 15 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
## **Related parties**
- 16 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.
## **Subsequent events**
- 17 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
## **Going concern**
- 18 We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements.
## **Grants and donations**
- 19 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
## **Restricted funds are as follows:**
## **Results UK Funds**
ACTION Infectious Disease Fund ACTION Healthy Start Fund APPG TB Fund ACTION Child Survival Fund Nutrition International Fund Global Health Strategies Fund Youth Leaders for Health Fund
## **Hosted Organisation Funds during the year are as follows:**
Global TB Caucus Global Funds Global TB Caucus TB Alliance Fund Global TB Caucus The International Union Fund Global TB Caucus Stop TB Fund Global TB Caucus – Global Accountability for Ending TB Global TB Caucus General Fund TB European Coalition Fund Send My Friend Fund International Parliamentary Network for Education
Each director has taken all the steps that they ought to have taken as a director in order to make themself aware of any relevant audit information and to establish that you are aware of that information.
Yours faithfully
.............................................................................................................................. Signed on behalf of the board of trustees
20 September 2021
_Results Education_
_Registered in England and Wales: 02761858_
_Registered Office: 2nd Floor, 31-33 Bondway, London, SW8 1SJ_
_Directors: , K Blackaby, EC Blackshaw-Crosby, C Fay, M Fagbayi, K J Hargreaves, J W A Van Houwelingen, F Nazir, JM Pett, Dr S Sudtharalingam, J A Wakeel,_
**APPENDIX 1**
## **Schedule of unadjusted misstatements**
|**Opening unadjusted misstatements**||
|---|---|
||£|
|Debit balance on purchase ledger to be written off|217|
|Credit card balance (Umbrella account) understated|(145)|
|**Closing unadjusted misstatements**||
||£|
|Bad debt provision|(5,680)|
|Laptops not capitalised|6,985|
|Depreciation on laptops|(2,328)|
## **APPENDIX 2 – Summary of audit adjustments made**
|**Surplus per initial draft**
Surplus per initial draft accounts
Amend holiday pay accrual
After date payment revised for
Reduce trade creditor
After date purchase credit note
Additional Find debtor
Amend IAVI debtor
Gift Aid debtor amended
Amend bank balances
Pension accrual amendment
Amendment to opening unrestricted balance
Other amendments
Surplus per revised accounts|£
366,250
(14,165)
(21,329)
538
11,249
5,680
4,732
(2,586)
(3,145)
(312)
903
445
348,260|
|---|---|