## COMPANY NO: 03027274 CHARITY NO: 1046001
Report and financial statements For the year ended 31 March 2021
_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **CONTENTS**
Reference and administrative information ................................................................... 1 Trustees’ annual report ................................................................................................. 2-10 Independent Examiner’s report .................................................................................... 11 Statement of financial activities………………………………………............................................ 12 Balance sheet ................................................................................................................ 13 Notes to the financial statements ................................................................................. 14-21
_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
Company Number 03027274 Charity Number 1046001 Registered Office Suite 22, Sackville Place And operational address 44-48 Magdalen Street Norwich NR3 1JU
Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Piers Blaikie (Prof) Bambina Carnwath (Lady) (resigned 15 June 2020) Christopher Coles (Dr) Abby Innes (Dr) (resigned 7 August 2020) Michelle Pisano Joshua Swirsky John Whitehead David Ellis (Dr) Key Management personnel Kamala Achu, Executive Director and Company Secretary Bank Unity Trust Bank plc Nine Brindley Place Birmingham B1 2HB
Independent Examiners Sexty & Co 124 Thorpe Road Norwich, NR1 1RS
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_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees, who are also Directors for the purposes of the Companies Act, present their Annual Report and the financial statements of Disability and Development Partners (the Charity) for the year ended 31 March 2021. The Trustees confirm that the annual report and financial statements of the Charity comply with the requirements of the Charity’s governing document and current statutory requirements, including the provisions of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Status and Administration**
Disability and Development Partners (DDP) is a charitable company limited by guarantee, incorporated on 28 February 1995 under its original name of Jaipur Limb Campaign (company number 03027274) and registered with the Charity Commissioners as a charity on 25 April 1995 (charity registration number 1046001). On 31 May 2005 Jaipur Limb Campaign changed its name to Disability and Development Partners (DDP).
The governing document is the Memorandum and Articles of Association. Clause 3 of the Memorandum restricts the liability of each member (trustee) as defined by article 3 of the Articles of Association, to five pounds in the event of the Charity being wound up. The Charity cannot pay dividends and must utilise all its funds to further its stated charitable objectives. At 31 March 2021, there were six members (7 in 2020).
## **Governance and organization of the Charity**
## **Trustees**
The Board of Trustees is the governing body of the Charity and determines the policy of the Charity. It is also responsible for the overall management of the Charity and for ensuring that Charity policy is implemented by the staff. The Board of Trustees meets quarterly. Trustees are appointed by the Board of Trustees, and at any time there should not be fewer than five or more than twelve trustees.
Induction and Training of Trustees: procedures for recruiting and training trustees are in place. The Board of Trustees aims to ensure that its membership is appropriate to the work of DDP and that new trustees will add to the Board’s diversity, skills and experience, including but not limited to, development and/or charity governance. Current Trustees have benefited from training relating to governance, finance and legal responsibilities.
The Memorandum and Articles were updated in 2015 to reflect more realistically DDP’s strategic objectives and areas of operation, and Trustees continue to engage in a process of revising DDP’s policies and procedures to reflect changes in employment, child protection and other legislation as well as good practice in the sector.
All members of the Board of Trustees have confirmed that they do not have and have not had any beneficial interest in any contract with the Charity.
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_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Staff**
All involved with DDP express their gratitude to Kamala Achu, who founded DDP and for her untiring work as Director over the last year, and the 28 years before that, bringing untold benefits to disabled people’s organization (DPO) partners and the people they serve, and to the cause of disability-inclusive development itself. Kamala decided to step out of her role as Director at the end of this financial year. She will continue to work part-time alongside Adam Berry, helping to see out the WDIL project in Nepal and providing invaluable mentoring support and experience during this handover period. Adam Berry was appointed by the Trustees as DDP’s Director in the new financial year.
We thank DDP accountant Debbie Risborough for her calm head and expert handling of organizational and project budgets. And thank you to all the DDP Trustees, ably chaired by Abby Innes until her resignation in August and equally ably by Acting Chair John Whitehead, for their interest, support and oversight, and for ratifying the essential international bank transfers.
## **Service Providers & Volunteers**
We are grateful for the assistance of our neighbours at Norwich Computers for their role in keeping us connected during a protracted period of home-based working.
The Coronavirus pandemic prevented us from recruiting volunteers or students for placements/internships this year; we hope these can resume in 2021.
## **Partners**
DDP’s partnerships and colleagues are at the heart of DDP’s work and take centre stage in the ‘Summary of Achievements’ section of this report, below. There are many other organizations and individuals who have contributed to our work and projects.
We have been very pleased this year to rekindle DDP’s relationship with the University of East Anglia, notably with Oliver Springate-Baginski of the School of International Development, introduced by Trustee Piers Blaikie; his colleague and Head of School Laura Camfield; and other interested parties such as Sheri Oduola and Kenda Crozier in the School of Health Studies. These initial collaborations gave rise to three project concepts, of which two were submitted, and laid foundations for continued cooperation.
We remain in touch with our previous partner organizations with whom we do not have current projects, such as AJODEMO in Mozambique, Mobility India and Kiran Society in India, ACPDH in Burundi, KOSHISH and GMSP in Nepal, and DDIA in Ethiopia. We share information about funding opportunities and events and have put some partners in touch with Abilis of Finland, who support DPOs worldwide.
## **Donors**
The funding situation during this year of the COVID pandemic has been very difficult, and we are very grateful to the donors who have remained outward-facing and whose support, understanding and flexibility have allowed to keep projects going. These include Jersey
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## _**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
Overseas Aid, the British and Foreign Schools Society and UKAid Direct, and a final project closure instalment from Comic Relief, along with trusts and foundations such as Souter and North-South, and generous individual donors such as Kristin Ólafsdóttir and Thor Björgólfsson. This year’s grant funders are listed in Note 2.2 to the Financial Statements. DDP is also hugely grateful to all the loyal supporters and friends, including Trustees, who have given generously and regularly, collected donations, sung Christmas carols, networked and raised awareness and sponsorship.
## **Risk management**
The pandemic has posed risks on many levels, bringing extra and potentially disproportionate vulnerabilities to people with disabilities all over the world. We and our colleagues in partner organizations have tried to mitigate the risks of catching and spreading the virus by shifting to home-working, distancing, and following the relevant restrictions, guidance and safety precautions. No international project or partner visits have taken place this year, and even partners’ local and regional travel has been restricted at times.
Our partners have built the dissemination of COVID safety and hygiene messages, the use of PPE, and other response into their day-to-day work with vulnerable people. In some cases, they have helped to ensure that people with disabilities have not been left out of emergency provision and planning. In Nepal, for instance, the DHRC team made sure that government relief was reaching the most vulnerable.
The future impacts and trajectories of the pandemic in different parts of the world are hard to predict, given the variety of prevailing conditions, population profiles, official responses and capacities – as well as uncertainty over the availability and distribution of vaccines and the emergence of new variants of the disease. Our current donors are supporting us to support our partners in turn, managing projects within the constraints of their original budgets, but with greater flexibility over timetables and plans. As a current UKAid grantee, DDP and our partners may also feel the repercussions of the 2020 merger of DFID with the FCO, and reduction in its aid budget.
Staff and Trustees have worked once again to ensure financial prudence in the increasingly challenging funding environment and to maintain as sound a financial position as possible. We work closely with our partners, too, to manage grants prudently, revising expenditure together where appropriate, staying in discussion with donors and avoiding compromise to project objectives.
DDP’s risk register is a standing item at every Trustee meeting, where risk concerns are discussed and updated when necessary; the impacts of the pandemic will remain on the register for the foreseeable future. Consideration of risk is also integral to new project development. DDP policies continue to be reviewed and updated, and shared wherever relevant with our partners.
## **Reserves**
The Charity aims to retain three months’ full running costs as an unrestricted reserve. As most donors now withhold a final funding tranche at the end of each project, pending final reports’
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_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
approval, Trustees have established a designated fund to cover cashflow during the time of the withhold. Taking this into account, unrestricted, non-designated funds at the end of the financial year totalled £11,176 (£19,789 - 2020) of which £nil (£nil - 2020) are core costs related to continuing and supporting projects into the new financial year. The Charity’s policy is to record donations, grants and other sources of fundraising separately, where restrictions are requested by donors that are narrower than the Charity’s overall objectives. All incoming resources have been used for their intended purposes.
## **Investment powers**
The Charity's investment powers are governed by clause 5 of the Memorandum of Association which permits the investment of monies not immediately required for its purposes in shares, stocks, funds, securities or other investments, as may be thought fit. It has not been necessary to consider the use of these powers during this year.
## **Relationship with Funders**
DDP Trustees have not had any relationship with any of the main funders except in their role as a Trustee of DDP.
## **DDP’s vision, mission and the principle of public benefit**
The Charity’s objects are restricted _for the public benefit, to provide relief to those in need, particularly but not exclusively to those who are in need by reason of disability._
Our vision is of a society where disabled men, women, boys and girls, and all those who are disproportionately marginalized and vulnerable have equal social, economic and civil rights. Our mission is to work with organizations _of_ and _for_ disabled people and other local partners to achieve these rights.
## **Strategic priorities**
There has been strong consensus amongst partners, DDP staff and trustees that the broad priorities of educational opportunities, economic wellbeing, advocacy and influencing and strong partnership have been successful and remain relevant and current.
While the UN’s Sustainable Goals have universal relevance, the four goals which explicitly refer to disability – and the health and wellbeing goal – particularly resonate with DDP’s priorities:
- **Quality education** – guaranteeing equal and accessible education by building inclusive
- learning environments and providing the needed assistance for persons with disabilities
**Decent work and economic growth** – inclusive economic growth, full and productive employment allowing persons with disabilities to fully access the job market
**Reduced inequalities** – the social, economic and political inclusion of persons with disabilities
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_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
**Sustainable cities and communities** – accessible cities and water resources; affordable, accessible and sustainable transport systems; universal access to safe, inclusive, accessible and green public spaces
**Good health and wellbeing** – ensuring healthy lives and promoting wellbeing for all, at all ages
At the heart of DDP’s work is an understanding of inclusion that embraces disabled people, women, girls and vulnerable and marginalized people, our partner DPOs, and their right to determine their own destiny and place in society. We believe that this includes having a say and a hand in addressing the pressing issues that affect all of us, our societies and our planet – above all, the climate crisis.
We fulfil our charitable objectives and promote public benefit, specifically the benefit of disabled and marginalized people in developing countries who are poor, through the projects we develop and implement with our local partners. These are described below in ‘Summary of Achievements’. DDP makes no charge for any services provided. The Trustees confirm that they have complied with their duty to have regard to the public benefit guidance published by the Charity Commission.
## **Summary of achievements 2020-21**
DDP has continued to implement two major projects, in Nepal and Ethiopia, and two smaller ones in Nepal and India. This involved working with our partners to plan, adapt, monitor and report to donors, while also developing new project concepts and proposals. We await the outcomes of two substantial concept notes that are pending with prospective donors (having submitted some 22 new applications in the course of this financial year, of which only one has been successful). We found during the pandemic that some donors turned to address the effects of the COVID emergency in the UK, and others postponed or cancelled planned funding rounds.
Below are summaries, by country, of the current projects and what has nonetheless been achieved in the course of a most challenging year – thanks to the expertise, commitment, passion and hard work of our partners and colleagues.
## **INDIA**
We have continued to support the **Social Development Education Trust (SDET)** in its work with very poor, tribal and disabled children and young people in Tamil Nadu State. SDET has had a challenging time due to the pandemic and lockdown, which brought many months of curfew and restricted movement. Vaccination roll-out has been very slow, and there has been a sharp rise in infections all over India in the Spring of 2021.
SDET had to reduce staff to a core team of 8 working at the centre and from home; the Director took over driving duties as well as responsibility for overall supervision and safety of staff and children. Resident schoolchildren went home and SDET’s special day school had to close, leaving 3 young orphans and 12 disabled young men for whom SDET is their only home. They were later joined by 20 children who returned to resume their schooling. Happily, all staff and children at SDET have been in good health throughout.
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## _**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
Many children keenly felt the disruption of their routine and education, but SDET staff have made every effort to visit and provide basic food parcels, sanitary items and clothing. When lockdown eased, SDET staff brought back groups of children for ‘home schooling’ sessions using a combination of textbooks, TV and online instruction; some older children also participated in vocational and IT activities.
Dining Hall construction, started before the lockdown, was successfully completed, allowing all children to sit together for meals instead of separately in dormitories and classrooms, and the most recent borehole supported by DDP has proved successful, partly thanks to good rains throughout 2020 and also as a result of reduced water usage, in this very dry part of the country.
A generous donation from Kristin Ólafsdóttir and Thor Björgólfsson, and support from the North-South Trust helped to keep SDET operating through the pandemic.
## **NEPAL**
The ‘Women-led, Disability-Inclusive Livelihoods’ (WDIL) project has entered its final phase, with an extension to compensate for time lost during the COVID-19 pandemic. The project is implemented by lead partner **Disabled Human Rights Centre (DHRC-Nepal)** and downstream partner Disabled Welfare Association (DWA) in Dhading District, with funding from UKAID. Its 624 direct beneficiaries are disabled women, women caring for disabled children or other family members, very vulnerable women-headed households, and some disabled men. They were organized into 36 self-help groups (SHGs).
The Dhading DWA project team of 10 Social Mobilizers, mostly local people with disabilities themselves, support the self-help group members, who have benefited from training, advocacy and seed funding for livelihood activities such as goat and other livestock keeping, tailoring, teashop, snack and grocery stalls, fish-farming, beekeeping, vegetable cultivation and carpentry. Disabled SHG members have also benefited from counselling and legal services as well as practical support in the form of referrals to specialist agencies for their rehabilitation and assistive devices needs.
The project team works in coordination with the local authorities to ensure future support and sustainability, and DHRC uses its media presence including _Disability Voice_ magazine, radio and TV programmes to disseminate the project’s achievements and messages.
DHRC and DDP have continued to explore disability inclusion in sustainable livelihoods and action on climate change and conservation, resulting in several funding proposals.
A new project with **SHRUTI – Nepal Association of the Hard-of-Hearing and Deafened** was launched in 2020 with the support of the British and Foreign Schools Society, albeit with a COVID-19-induced delay. Its aim is to boost the skills and employability of hard-of-hearing (HoH) young adults through IT training courses and work placements.
SHRUTI established an IT training unit in Kathmandu, prepared curriculum and study materials, adapted to the needs of HoH learners, and recruited a reduced first cohort of trainees, in order to allow social distancing and minimize the risks of coronavirus
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## _**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
transmission. Classes were extended to accelerate course completion and make up for the delay.
The trainees are enjoying and taking their classes seriously, building on basic computer knowledge – but little practical experience – from school. Despite the delayed start and difficult situation, the project is going well.
DDP has continued to work with our third partner in Nepal, the mental health self-help group **KOSHISH** , to develop new ideas and proposals for supporting people with mental health and psychosocial needs, and for these services to be included in mainstream healthcare. We established an initial connection with the School of Health Sciences at the University of East Anglia. The construction of a permanent KOSHISH therapeutic centre continues apace, to realize the dream of a purpose-built centre for women’s transit care, counselling, KOSHISH offices and other therapeutic activities. KOSHISH has done tremendously well to raise the bulk of the funds, and will make substantial savings in the longer run. We continue to work on proposals for community-based grassroots interventions, particularly in relation to women’s rescue and rehabilitation, psychosocial support helplines, and maternal mental health.
## **MOZAMBIQUE**
**AJODEMO (Associação dos Jovens Deficientes de Moçambique** , the national association of disabled youth) is DDP’s partner in Mozambique. We have no current joint project, but AJODEMO continues to work with the support of ABILIS and we provide funding application advice.
## **ETHIOPIA**
For more than a decade, we have been working with long-term Ethiopian partner **Berhan Lehetsanat (BL)** to reduce harmful traditional practices – such as Female Genital Mutilation (FGM), abduction, and early marriage – which adversely affect the health and wellbeing of women and girls in particular. We are two years into a project, funded by Jersey Overseas Aid, which is applying this learning in Malga district in Southern Ethiopia.
This project, _Improving Women and Girls’ Health_ , is working at all levels of the community – through Community Conversations, schools, health centres, faith and community leaders, exFGM practitioners, government Health Extension Workers, and Community Volunteers – to change attitudes and take action to tackle harmful practices. There is strong collaboration with the Women and Children’s Office and other branches of local government.
In the first half of Year 2, project activities were hit by the Covid-19 pandemic, school closures and restrictions on movement and gathering, but momentum was maintained through adapting to new more distanced working, food distributions for vulnerable people, and a pivot towards radio broadcasts. School-based work recommenced in the Autumn, as did a Functional Adult Literacy programme and alternative livelihoods for FGM practitioners, an inducement to give up their awful work.
The lack of safe and reliable water supplies affects every aspect of life in this area: schools, health centres and the local hospital have to buy water by the tank, and people collect it from springs and rivers. We continue to seek funding for a parallel institutional WASH project, in
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_**DISABILITY AND DEVELOPMENT PARTNERS**_
## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021**
partnership with Berhan Lehetsanat and Water Action: to provide clean drinking water and handwashing facilities in the schools, health centres and hospital.
In this financial year, we received the final tranche of Comic Relief funding for the ‘Improving Education for Deaf and Hard-of-Hearing Children in Ethiopia’ project with **DDIA** , which came to an end in February 2020.
## **Networking, information and publications**
South-to-South networking through direct partner linkages, introductions and informationsharing continue to play an important role in our work. We maintain close contact with our partners, providing assistance wherever possible with fundraising opportunities, resources, contacts and advice. We have used DDP’s Facebook page and an updated website to share news about projects, partners and people.
## **Fundraising**
In 2020-21, most of DDP’s income was for the projects funded by UK Aid Direct, Jersey Overseas Aid, generous individual donors and some smaller trusts (accounting for some 98% of annual income). It has been a difficult year for fundraising, but we continue to develop new ideas and proposals and try to broaden this funding base. We are very grateful for the small but much-appreciated regular donations from long-standing friends and supporters which bring some unrestricted income. Many thanks to the Trustees, past and present, who have put us in touch with potential individual supporters.
## **Looking ahead to 2021-22**
A 2020 survey by the Small International Development Charities Network revealed that ‘Nearly half of the UK’s small charities working with the world’s poorest people expect to close within the next 12 months due to lack of financial support’ (The Guardian, August 2020).
DDP remains a going concern, albeit as a smaller organization for the time being. We will explore ways to keep supporting our partners and vulnerable people through both small and substantial new projects and by increasing unrestricted funding.
We hope to be able to host student placements and volunteers once circumstances permit, hold fundraising events, and hope that as many as possible of DDP’s network of supporters and friends can be involved. Finally, we warmly congratulate Adam on taking up the leadership of DDP and are confident that his development and teaching experience coupled with his local knowledge of Norwich and Norfolk will be a winning combination for DDP.
## **Trustees' responsibilities**
The Trustees (who are also directors of Disability and Development Partners for the purposes of company law) are responsible for preparing the Trustees’ Report and financial statements
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DISABILITY AND DEVELOPAIENT PAR TNERS
TRUSTEES. ANNUALfiEPORT FOR THE YEAR ENDED 31 MARCH 2021
in accordance with applicable law and United Kingdom Accounting Standard5 (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to ensure that financial statements for each financial year
are prepared which give a true and fair view of the state of affairs of the charitable company
and the incoming resources and application of resources. including the income and
expenditure. of the charitable company for that period.
In preparing those financial statements. the Tru5tee5 are required to:
select suitable accounting policies and then apply them consistentty-
obser4e the methods and principles in the Charities SORP-
make judgements and estimates that are responsible and prudent:
state whether applicable UK accounting standards and statements of recommended
prartice have been followed subject to any departures disclosed and explained in the
financial statements; and
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charity will continue in business.
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 Art 2006.They are
also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detertion of fraud and other irregularities.
Insofar as the Trustees are aware:
there is no relevant accounts infomiation of which the charitable company's accountants
are unaware. and
the Trustees have taken all steps that they ought to have taken to make themselves aware
of any relevant accounts information and to establish that the accountants are 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 webstte. Legislation in the United Kingdom
governing the preparation and dissemination of financial statements may differ from
legislation in other jurisdictions.
Approved by the Board of Trustees on ..
. and signed on its behalf by:
John Whitehead, Acting Chaiy of Trustees
io
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
DISABIUTY AND DEVELOPMENT PARTNERS
I report to the charity trustees on my examination of the accounts of the charitable company
for the year ended 31 March 2021 which are set out on pages 12 to 21.
Responsibilities and basis of report
As the charity trustees of the charitable company (and also its directors for the purposes of
company law} you are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Act 21X)61'the 21X)6 ACV).
Having satisfied myself that the accounts of the company are not required to be audited
under Part 16 of the 21x16 Act and are eligible for independent examination. I report Trn respect
of my examination of y4)ur charitable companrfs accounts as tarried out under section 145 of
the Charities Act 20111'the 2011 Act'}. In carrying out my examination I have followed the
Direction5 given by the Charrty Commission under section 145(5)Ib) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the company as Tequired by section
386 of the 2CMJ6 Act: or
2. the accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements of section 396 of the
2006 Art other than any requirement that the accounts give a 'true and fair viev/
which is not 3 matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles
of the Statement of Recommended Prattice for accounting and reporting by charities
applicable to charities preparing their accounts in accordan WTth the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connettion with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
A M Orves IFCAI (FCCA)
Sexty & Co
Chartered Certified AccounLints
& Registered Auditors
124 Thorpe Road
Norwich NRI IRS
Date:
2tyJuJ¥ lQ.11..........
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**DISABILITY AND DEVELOPMENT PARTNERS**
## **STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021**
**----- Start of picture text -----**
Other Designated Restricted Total Total
Unrestricted
Funds Funds Funds 2021 2020
Notes £ £ £ £ £
Incoming resources
Income and endowments from:
Donations and legacies 2.1 3,198 - - 3,198 14,411
Charitable activities 2.2 - - 185,295 185,295 118,752
Total 3,198 - 185,295 188,493 133,163
Expenditure
Expenditure on:
Raising funds 3 2,352 - - 2,352 2,897
Charitable activities 4 38,909 - 159,292 198,201 259,344
Total resources expended 41,261 - 159,292 200,553 262,241
Net movement in funds. (38,063) 0 26,003 (12,060) (129,078)
Transfers between funds 29,450 (2,347) (27,103) - -
Net movement in funds. - 8,613 (2,347) (1,100) (12,060) (129,078)
Reconciliation of funds:
Total funds brought forward 19,789 28,955 10,889 59,633 188,711
Total funds carried forward 11,176 26,608 9,789 47,573 59,633
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
12
DISABIUTY AND DEVELOPME PARTNERS
BALANCE SHEET AS AT 31 MARCH Z021
2021
2020
Tangible assets
738
Current assots
Debtors
Cash at bank ¥rfl rl ha1
8.130
41.423
21,825
39.668
61.493
Credllor¥: amounts lalling du• wlthln
one year
10
(1.980)
(2,5981
47.573
47.573
58,895
59.633
Ngt assets
Funds
Reslrictwj
Unrestrictsd
11
12
9.789
37.784
47,573
10.889
48,744
59.633
For the financ1 year ended 31st March 2021. the charity was ents1j to from audil under
secth)n 477 of the Companies Act reLatiry to small companies.
Th8 members have not requi the ¢h*ity to oblain an of ts accrAvts forthe year HI qU&Stion in
aceDrdance with seclion 476 01 the Cornp Ad 2tK16
to accx>unting records tha Preparat of ac£(yJnts.
the small companoes regime
John Whtiehewj, Aclirg Chair ol
Trustees
Date:
**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1 Accounting policies**
## **1 Basis of accounting**
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard, applicable in the UK and Republic of Ireland (FRS102) issued on 16th July 2014; the Companies Act 2006 and the Charities Act 2011.
The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The charity constitutes a public benefit entity as defined by FRS102
## **1 Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
The charity’s reserves policy as detailed in the Board of Trustees’ Report is to maintain three months running costs.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Designated funds are amounts that are allocated for specific purposes by the charity itself.
Further details of each fund are disclosed in note 11.
## **1 Income**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.
Items of income are recognised and included in the accounts when all of the following criteria are met:
- the charity has entitlement to the funds;
- any performance conditions attached to the item(s) of income have been met or are
- fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
The value of services provided by volunteers has not been included.
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**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1 Accounting policies (continued)**
## **1 Resources expended**
Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are the costs of processing grants and applications, including support to actual and potential project partners.
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **2 Tangible fixed assets and depreciation**
All assets costing more than £400 are capitalised.
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-
Office equipment - 33% reducing balance
## **2 Pension costs**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
## **2 Leases**
Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.
## **2**
## **Foreign currencies**
Transactions denominated in foreign currencies are translated at the rate of exchange ruling at the date of the transaction. Foreign currency balances are translated at the rate of exchange ruling at the balance sheet date and the resultant exchange rate differences are included in the statement of financial activities.
15
**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **2 Income**
## **2.1 Voluntary income**
|Appeals and donations
Income tax refund (Gift aid reclaimed on
donations)
Fundraising events
Total 2019|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2021**
**£**
**£**
**£**
2,590 - 2,590
608 - 608
-
- -
3,198 - 3,198
6,091 8,320 14,411|**Total**
**2020**
**£**
12,507
1,216
688
14,411|
|---|---|---|
The total amount of donations received without conditions from related parties in the year was £240 (2020 £240)
|2.2
**Income from charitable activities**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2021**
**£**
**£**
**£**
**Grants receivable**
**_Improving education for deaf children (Ethiopia )_**
Comic Relief
- 1,037 1,037
**_Improving Women and Girls Health Malga (Ethiopia)_**
Jersey Overseas Aid Commission
- 103,203 103,203
**_Computer training (India)_**
North South Trust
- - -
**_Women Led disability inclusive livelihoods 6X7Y-TWGZ-YP (Nepal)_**
UK Department for International Development
- 62,565 62,565
**_Womens Transit Care Centre (Nepal)_**
Souter Charitable Trust
- - -
**_Support for Partially Sighted Women (Nepal)_**
The Funding Network
- - -
**_IT Training (Nepal)_**
British Foreign Schools Society
- 18,490 18,490
Total income from charitable activities
0
185,295
185,295|**Total**
**2020**
**£**
24,779
-|
|---|---|
||500|
|||
||82,969|
|||
||3,000|
|||
||7,504|
|||
||-|
||118,752|
All income from charitable activities for the prior year was restricted.
16
**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**3**
**Costs of generating funds**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2021**
**£**
**£**
**£**
Staff costs
2,043 -
2,043
Depreciation
15 -
15
Other costs
294 -
294
2,352 -
2,352
All costs of generating funds in the prior year were unrestricted.
**4**
**Charitable activities**
Increasing income for deaf people
(Ethiopia)
- - -
Improving education for deaf children
(Ethiopia )
- 4,219 4,219
Improving Women and Girls Health Malga
(Ethiopia)
- 74,318 74,318
Computer training (India)
- - -
Women Led disability inclusive livelihoods
6X7Y-TWGZ-YP (Nepal)
- 66,025 66,025
Womens Transit Care Centre (Nepal)
- - -
Support for Partially Sighted Women
(Nepal)
- - -
IT Training (Nepal)
- 14,730 14,730
Friends of DDP projects (Various)
- - -
0
159,292
159,292
**Project support costs**
Staff costs
21,454 - 21,454
Other direct costs
9,289 - 9,289
Depreciation
680 - 680
31,423 -
31,423|**2020**
**£**
2,250
7
640
2,897
5,397
88,956
34,019
7,500
74,915
2,700
7,504
-
827
221,818
17,721
9,649
335
27,705|
|---|---|
17
**DISABILITY AND DEVELOPMENT PARTNERS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**Governance costs**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Staff costs
2,043 -
Other costs
4,007 -
Depreciation
45 -
Audit
1,392 -
7,487 -
Total charitable activities
38,909 159,292
Expenditure from charitable activities 2020
37,526 221,818
**5**
**Net Income/(expenditure)**
Net income/(expenditure) is stated after charging:
Depreciation
Operating lease rentals: land and buildings
Auditors' fees for audit/independent examination services
**6**
**Staff costs**
Salaries
Social security costs
Other pension costs
The average weekly number of employees during the
year, calculated on a full-time equivalent basis, was:
The average weekly number of employees during the year was:|**Total**
**2021**
**£**
2,043
4,007
45
1,392
7,487
198,201
259,344
**2021**
**£**
739
2,603
1,392
24,622
-
920
25,542
2.0
0.7|**2020**
**£**
2,250
6,187
22
1,362
9,821
259,344
**2020**
**£**
364
3,777
1,362
39,142
177
631
39,950
2.2
1.1|
|---|---|---|
No employee received remuneration amounting to more than £60,000 in either year.
The total amount of employee benefits received by key management personnel for their services to the charity was £25,148 (2020 £37,282).
Trustees received no remuneration or benefits in kind during the year (2020 - £nil). Expenses totalling £nil were paid to Trustees (2020 - £nil).
Disability and Development Partners is a registered charity, which applies its income for charitable purposes. As such, no provision is considered necessary for taxation.
**7 Taxation**
18
**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**8**
**Tangible fixed assets**
**Cost**
At 1 April 2020
Additions
Disposals
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for the year
Disposals
At 31 March 2021
**Net book value**
At 31 March 2021
At 1 April 2020
**9**
**Debtors due within one year**
Income tax receivable
Accrued Income
Other debtors
**10**
**Creditors: amounts falling due within one year**
Other creditors
Accruals|**2021**
**£**
4,908
-
3,222
8,130
312
1,668
1,980|**Office**
**Equipment**
**£**
4,386
-
( 4,386)
-
3,648
( 3,648)
-
-
738
**2020**
**£**
8,393
7,255
6,177
21,825
930
1,668
2,598|
|---|---|---|
19
**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **11 Restricted funds**
|Improving education for deaf children
(Ethiopia )
Improving Women and Girls Health Malga
(Ethiopia)
Women Led disability inclusive livelihoods
6X7Y-TWGZ-YP (Nepal)
Womens Transit Care Centre (Nepal)
IT Training (Nepal)
Friends of DDP projects (Various)|**Brought**
**forward at**
**01.04.20**
**Income**
**Expend -**
**iture**
**Transfers**
**between**
**funds**
**£**
**£**
**£**
**£**
4,219
1,037
4,219
(1,037)
6,291
103,203
74,318
(15,712)
324
62,565
66,025
(7,694)
55
-
-
-
-
18,490
14,730
(2,660)
-
-
-
-
10,889
185,295
159,292
(27,103)|**Carried**
**forward at**
**31.03.21**
**£**
-
19,464
(10,830)
55
1,100
-
9,789|
|---|---|---|
All restricted funds are for specific projects and programmes which fulfil the charity's vision, mission and strategic objectives, as described in full in the Trustees' Report.
Transfers from restricted funds are made to cover UK costs that are detailed in project applications made to donors.
The negative restricted fund for Women led disability inclusive livelihoods relates to an advance sent to Nepal for the first quarter of 21/22 which was paid by the donor in May 2021. This value is shown within the designated funds.
## **12 Unrestricted funds**
|**Designated Funds:**
Cashflow reserve for restricted funds to be
received
**Total Designated Funds**
General Fund
**Total Unrestricted Funds**|**Brought**
**forward at**
**01.04.20**
**Net Income**
**Expend -**
**iture**
**Transfers**
**between**
**funds**
**£**
**£**
**£**
**£**
28,955
-
-
2,347.00
-
28,955 - - - 2,347.00
19,789 3,198 41,261
29,450
48,744 3,198 41,261
27,103|**Carried**
**forward at**
**31.03.21**
**£**
26,608
26,608
11,176
37,784|
|---|---|---|
Designated funds are those that the Trustees have determined should be set aside for specific purposes.
20
**DISABILITY AND DEVELOPMENT PARTNERS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **13 Analysis of net assets between funds**
|**2020 Analysis**
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
**2020 Analysis**
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
-
-
-
37,828
3,595
41,423
(44)
6,194
6,150
37,784 9,789 47,573
738
-
738
34,973
4,695
39,668
13,033
6,000
19,033
48,744 10,695 59,439|**Total**
**2020**
**£**
738
39,668
19,227
59,633|
|---|---|---|
## **14 Controlling Party**
In the opinion of the trustees, the charity has no ultimate controlling party.
21