COMPANY NO: 03027274 CHARITY NO: 1046001
Report and financial statements For the year ended 31 March 2024
DISABILITY AND DEVELOPMENT PARTNERS CONTENTS Reference and administrative information Trustees, annual report........ Independent Examiner's report . Statement of financial activities.....-............................................................. .10 Balance sheet . 11 Notes to the financial statements . 12-18
DISABILITY AND DEVELOPMENT PARTNERS REFERENCE AND ADMINISTRATIVE INFORMATION Company Number 03027274 Charity Number 1046001 Registered Office And operational address Suite 22, Sackville Place 44-48 Magdalen Street Norwich NR3 IJU Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Christopher Coles IDr} (Resigned 9th May 241 Michelle Pisano Maggie Owen David Shraga (Appointed 3, April 24) Oliver Springate-Baginski l Dr) Joshua 5wirsky John Whitehead Key Management personnel Adam Berry, Director Bank Unity Trust Bank plc Nine Brindley Place Birmingham Bl 2HB Independent Examiner Andrew Fisher BA FCA The Alanbrookes Group Ltd 24 Glove Factory Studios l Brook Lane, Holt Wiltshire BA14 6RL
DISA81LITY AND DEVELOPMENT PARTNERS TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2Q24 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 2024. 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 IFRS 1021 (effective l January 2015). Status and Administration Disability and Development Partners {DDPI is a charitable company limited by guarantee, incorporated on 28 February 1995 under its original name of Jaipur Limb Campaign (company number 030272741 and registered with the Charity Commissioners as a charity on 25 April 1995 Icharity registration number 1046001). On 31 May 2005 Jaipur Limb Campaign changed its name to Disability and Development Partners IDDP). The governing docLJment is the Memorandum and Articles of Association. Clause 3 of the Memorandum restricts the liability of each member Itrusteel 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 utilize all its funds to further its stated charitable objectives. At 31 March 2024, there were six members. Governance and organiiation 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 re5pon5ible for the overall management of the Charity and for ensuring that Charity policy is implemented by the staff. The Board of Trustees meet5 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. The Board of TrEJ5tee5 aim5 to ensure that it5 membership 15 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- international development, law and charity governance. The Memorandum and Articles were updated in 2015 to reflect DDP'S strategic objectives and areas of operation more accurately, and this year Trustees have continued the process of reviewing, improving and re-ratifying all of DDP'S policies and procedures. 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.
DISABILITY AND DEVELOPMENT PARTNERS TRUSTEES, ANNIJAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Staff and Volunteers DDP Director Adam Berry is grateful for all the time, experience and support of DDP'S trustees and accountant Debbie Risborough, who this year travelled to Nepal to lead a workshop in financial record-keeping and reporting with our partners there, and to carry out a series of project visits. Service Providers & Volunteers Thank you to Dave Shraga, Chair of the charity Inclusive Norwich, for all his help this year, including as a co-trainer for one-day workshops at UEA on Disability-lnclusive Development, in April and November 2023. We look forward to Dave becoming a DDP trustee in 2024. We welcomed MA student Martha Gurney from the UEA School of International Development IDEVI for a placement in summer 2023. She was a great asset, and left her mark in the form of a useful Analysis of the Power Dynamics between DDP and Partner Organizations, before going on to work in international consultancy. Another student, Alicia Pereira, also gave generously of her time between 2022 and August 2023, acting as Social Media Coordinator during her MA course in Media and Development. Thanks to Alicia and Martha for all their help, and for running a successful DDP pub quiz. We are also very grateful to Judy Hackney for being such a loy31 DDP friend and fundraiser in London. It has been a huge boost to have the support of Tim Selvage in the DDP office in 2023-24. He has brought a wealth of skills, experience and energy and has been a real rock. Partner5 DDP'5 partner organizations are the ones whose hard work and dedication allows the project5 outlined below under 'Summary of achievements, to be realized. This year, Etenesh Wondmagegnehu, founder and CEO of Berhan Lehet5unot, received Several accolades in recognition of her service to disabled children in Ethiopia: a national Bego Sew award, a generous donation to BL from Ethio-Telecom, and even a branch of ENAT Bank named in her honour. In Norwich, DDP continues to cooperate with the University of East Anglia's School of Global Development, providing placement opportunities and offering specialized enrichment courses for their students in Disability-lnclusive Development. We have appreciated the opportunities to meet like-minded organizations at events convened by the British and Foreign School Society and the Britain and Nepal NGO Network. Donors We are very grateful to our funders, listed below in the Financial Statement5 (Note 2.2). We would also like to thank all DDP'S friends and supporters, for the regular individual donations which help us keep going, and for networking and awareness-raising.
DISABILifY AND DEVELOPMENT PARTNERS TRUSTEES, NNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Risk management An organizational risk register is a standing item at each Trustee meeting, where potential causes for concern are discussed, evaluated and updated where necessary. We also use project-level risk registers as a way to foresee, preempt, mitigate and respond to changing situations, and continue to share and harmonize our policies and procedures with our partners. DDP'S staff and Trustees have continued to keep our outgoings low, ensure financial prudence and to preserve as sound a financial position as possible. We work closely with our partners and funders to manage and monitor project funding and activities, consider revision5 and extensions where necessary, while furthering our common objectives. Reserves The Charity aims to retain three months, full running costs as an unrestricted reserve, which helps to cover the charity's cashflow. Taking this into account, unrestricted, non-designated funds at the end of the financial year came to £41,8431£38,578 - 2023) of which £nil l£nil 20221 are core costs related to continuing and supporting projects into the new financial year. However £15,743 of this would need to be used to cover the negative balance on the Inclusive Livelihoods project should things not go to plan. This overspend is due to cashflow advance5 sent to overseas partners to cover Spend for which income is received in arrears. This is not accrued income as the project must meet the required objectives in order to receive the income and this was not completed until after the year end date. The trustees are closely monitoring this project due to the risk involved and are Satisfied that the risk is acceptable. DDP's policy is to record donations, grants and other source5 of fundraising separately, where restrictions are requested by donors that are narrower than the Charitvs overall objectives. All incoming resources have boÈn used for their intended purposes. Investment powers The Charity's investment powers are governed by clause S of the Memorandum of Association which permits the investment of monies not immediately required for its purp05e5 in Shares, stocks, funds, securities or other investments, a5 may be thought fit. It has not been nece55ary 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 3 society where disabled men, women, boys and girls, and all those who are disproportion3toly m3rgin31ized and vulnor3ble have equal Soci31, economic 2nd civil rights.
DISABILITY AND DEVELOPMENT PAR TNERS TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 fvIARCH 2024 Our mission is to work with organizations of and for disabled people and other local partners to achieve these rights. As ever, DDP strives to be as 'lean' and efficient as possible, to ensure that the vast majority of funding goes to the projects where it is most needed. Strategic priorities A review of DDP'S strategy will take place in 2024. In the meantime, we have continued to work to the broad priorities of educational opportunities, economic wellbeing, advocacy and influencing and strong partnership. The four UN Sustainable Development Goals which explicitly refer to disability health and wellbeing goal- resonate particularly with DDP'S priorities: and the Quality education guaranteeing equal and accessible education by building inclusive learning environrnents and providing the needed a5515tance for persons with disabilities Decent work and economic growth inclusive economic growth, full and productive employment allowing persons Wlth disabilities to fully access the job market Reduced inequalities the social, economic and political inclusion of persons with disabilities 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 live5 and promoting wellbeing for all, at al age5 DDP works towards a vision of inclusion that embraces people with disabilities, women, girls and vulnerable and marginalized people, our partner DPOS {di5abled people's organizations), and their right to determine their own destiny and place in society, and to have a say and a hand in addressing all the pressing issues that affect us all, our societies and our planet. DDP fulfils our charitable objectives and promotes public benefit, specifically the benefit of disabled and marginalized people in low-income countries, through the projects we develop and implement with our partners. These are described below. The Trustees confirm that they have complied with their duty to have regard to the public benefit 8uidance published by the Charity Commission. Summary of achievement5 in 2023-24 This has been the first full year of our major USAID Inclusive Livelihoods-central project in Nepal, where another ITtraining project came to an end. In Ethiopia, we launched a two-year project to support the education and wellbeing of displaced children. Below are gummaries, by country, of what has been achieved through the expertise, commitment 2nd hard work of our partners and colleagues.
DISABILITY AND DEVELOPMENT PARTNERS TRUSTEES, ANf4LIAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 INDIA In 2023, the Social Development Education Trust (SDET) in Tarnil Nadu State successfully completed the construction of a new accessible toilet block. It will cater for the needs of the children and young people who attend SDET'S educational and therapeutic programmes, aimed at those living with learning diff iculties, disability and in poverty. DDP contributed funds raised in the UK as part of the international effort, acknowledged on a plaque at the entrance. NEPAL Our IT training project for hard-of-hearing young adults with SHRUTI ended in September 2023 after three years. Over 60 young people gained the computer skills they will need in the contemporary job market, and went on to a mixture of further study, employment, self- employment, internships and placements. We are very grateful for the support of the British and Foreign School Society, and for their flexibility and understanding as this project adapted its activities, format and timetable during the COVID pandemic and its aftermath. The training facility established by this project went straight back into service as a venue for accessible vocational training in web and graphic design as part of the USAID Inclusive Livelihoods-central activity, where the experience, method5, expertise and resources developed over the last three years will be invaluable. This USAID project picked up steam this year, as quarters 3-6 took place between April 2023 and March 2024 in central Nepal. This project is being coordinated by Nepal Disabled Human Rights Centre IDHRC) and implemented by partners which a150 include Dhading Welfare Association IDWAI; the Federation of Women with Disability, Nepal. Forward Looking,. and SHRUTI. The overall objective is the economic empowerment of people with disabilities in both rural and urban districts. through mobilization, training and livelihoods, and the promotion of inclusive employment. Membership of self-help groups are providing disabled people and their households with mutual support and increased capacity for income generation, and the employment prospects of young adults with disabilities are being enhanced through inclusive, accessible vocational training. DDP project visits took place in April-may 2023. when Debbie Risborough facilitated a finance workshop, and in November-December, when the partners met to evaluate the first year and plan for the second. A highlight in February 2024 was a first Inclusive Employer Award event in Kathmandu, to celebrate good practice in making workplaces and opportunities acce55ible to disabled people. ETHIOPIA Thanks to the British and Foreign School Society and its Displacement Education Fund, DDP and Berhan Lehetsanat were able to begin 3 new two-year project in May 2023 for the Inclusive Educationfor Displaced Children in South Wollo Zone.
DISA61LITY AND DEVELOPMENT PARTNERS TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Our aim is to support children living in and around an under-served IDP centre, including disabled children, through improved school accessibility, training for teachers and parents in SEND and psychosocial needs, and nutritional support. These children's education was interrupted when they and their familie5 were uprooted from their homes in Oromia Regional State by inter-ethnic conflict, and fled to the relative safety of Amhara, where many are living in precarious conditions with no immediate prospect of return. Unfortunately, the security situation has not allowed an international project visit this year, Networking• information and publications Sharing contact5, Opportunities and information with current and former project partners continues to be part of DDP'S role. Our website (ddpuk.orgl provides more detailed information about all the projects and partners mentioned in this report, and news and updates are published in our quarterly e-newsletter and shared on our Facebook page. We are addressing the challenge of amplifying the voices, needs and aspirations of disabled people themselves in order to guide DDP'S efforts. Fundraising In 2023-24, most of DDP'S income was for the projects funded by USAID and the British and Foreign School Society. Together such institutional donors accounted for some 97Yo of income. We are very grateful to all DDP'S friends and supporters people who have helped keep the charity af103t through regular standing orderg. one-off donations. collections, fundraising events such as the traditional summer Garden House qui2 in Norwich organized by our UEA placement student5, and carol-singing in London. Looking ahead to 2024-25 The funding situation for small international charities is still challenging, following the downgrading of UK overseas aid, c05t-of-livin8 crises, and the disastrous consequences of conflict5 and emergencies. Nonethele55, to the best of our ability, DDP continue5 to 5UPPOrt our partner organizations and vulnerable. marginalized, disabled people. Many thanks again to all DDP'5 funders, partners, trustees, supporters, volunteers, placement students and f riends for all their help this year.
DISABILITY AND DEVtLOPME T PARTNERS TRUSTEES, ANNUAL REPORT FOR THE YEAR E DED 31 MARGH 2024 Trustees, responslbilities The Trustees (who are also directors of Disability and Development Partners for the purposes of company lawl are responsible for preparing the Trustees, Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 Trustees are required to: select suitable accounting policies and then apply them consistently; observe 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 practice have been followed subject to any departures disclosed and explained in the financial 5tatements- and prepare the financial statements on the going concern 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 3ccuracy at any time the *inancial 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 detection of fraud and other irregularities. Insofar as the Trustees are aware: J there is no relevant accounts information 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 respongible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kin8dom governing the preparation and dissemination of financial statement5 may differ from legislation in other jurisdictions. Approved by the Board of Trustees on . 7th September 2024 and signed on its behalf by: John Whitehead, Chair of Trustees
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISABILITY 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 2024 which are set out on pages 10 to 18. Responsibilities and basis of report As the charity trustees of the charitable company land 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 20061'the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charitable company's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151(bl 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 required by section 386 of the 2006 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 Act other than any requirement that the accounts give a 'true and fair view, which is not a 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 Practice for accounting and reporting by charities applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. I have no concerns and have come across no other matters in connection 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. Andrew Fisher BA FCA The Alanbrooke5 Group Ltd 24 Glove Factory Studios 18rook Lane, Holt Wiltshire 8A14 6RL Date..
DISABILITY AND DEVELOPMENT PARTNERS STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2024 Other Unrestricted Funds Designated Restricted ToLIl Total Funds Funds 2024 2023 Notes Incoming resources Income and endowments from.. Donations and legacies Charitable activities 4,554 1.000 4,554 162,105 11,421 81,008 161,105 Total 5,554 161,105 166,659 92,429 Expenditure Expenditure on.. Raising funds Charitable activities 1,916 21,276 1.916 184.837 1.987 120,075 198 163,363 Total resources expended 23,192 198 163,363 186,753 122,062 Net movement tn funds. Transfers between funds Net movement in funds. 117.6381 20,903 3.265 {1981 12,258) {20,0941 (20.903) (23,161) (20,0941 (29.633) {1981 (29.633) Re¢on¢lliatlon of funds- Total funds brought foFward 38,578 599 11,604 50.781 80.414 Total funds carried fonvard 41,843 401 111,557 30.687 50,781 The statement of financial activities includes all sains and105ses recogni5ed in the year. All income and expÈnditLJre d@riv0 from continuing activities. io
DISA81LITY AND DEVELOPMENT PARTNERS BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 401 599 Current assets Debtors Cash at bank and in hand 2,990 33,105 36,095 5,087 51.447 56,534 Creditors: amounts falling due within one year 10 15,8091 (6,352) Net current assets Net assets 30,286 30,687 50,182 5Q,781 Funds Restricted Unrestricted 11 12 111,557) 42.244 30,687 11,604 39.177 50,781 For the financial year eneed 31st March 2024, the chanty was entitled to exemption from audit under section 477 of the Companie5 AGt 2006 relating to small GompaTrie5. The members have not required the charity to obtain an audil of its accounts for the year in question in acwrdanGe with section 476 of the Companies AGt 2006 The directors acknowledge their responsibilitie5 for complying with the requirements of the Act wtth respect to accounting records and Ihe preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime The financial statgm8nts were approved by the Board of Trustees and are signed on its beh81f by.. 7th September 2024 Date.. John Whitehead, Chair ofTrustees The notes on pages 13-19 form part of these financial statements. li
DISABILITY AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1 A¢¢ountlng policies 1.1 Basis of accountlng The accounls have b8en 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 IFRS1021 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 CUncY 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 1.2 Fund a¢¢ountlng 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 cc>sts. 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 specffic purposes by the charity itself. Further details of each fund are disclos in note 11. 1.3 Income There has been no offsetting of assels and liabilities, or income and expenses, unless required or permitted by Ihe FRS102 SORP or FRS102. Items of income are recognised and included in the accounts when all of the following criteria are mel: the Gharity has entitlement lo the funds,. any perfomiance conditions attached to the itemls} of inGome have been met or are ful wilhin the control of the charity.. Ihere is suffiGienl certainty that receipt of the income Is considered probable- and the a¥nount Gan be measured reliably, The value of services provided by volunteers has not been included. 12
DISABILITY AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1 Accounting policies (Gontinued) 1.4 Resource5 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 excepl 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 al the year-end are noted as a commitment. but not accrLted as expenditure. Charitable expenditure comprises those costs incurred by the charily 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 govemance or coristitulional matters. 1.5 Tan9ible fixed assets and depreciation All assets costing more than £400 are capitalised. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided Dn all tangible fixed assets al 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 1.6 Pension costs 330/0 reducing balance The charity operates a defined ntributIOn pension scheme. Contributions are diarged in the statement of financial activities as they become payable in accord2nce wrth the rules of the scheme. 1.7 Leases Rentals under operating leases are charged to th$ stalemenl of financial activitie5 On 8 5traight- line basis over the lease tem. 1.8 Foreign currenGies Transactions denominated in foreign currències are translated at the rate of exchange ruling at the date of the transaction. Foreign currency balance8 are trans12ted at the rate of exchange ruling at the balance sheet date and the resultant exchange rale differences are included in the statement of finanGial activities. 13
DISABILITY AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income 2.1 Voluntary income Unrestricted Restricted funds funds Total 2024 Totsl 2023 Appeals and donats'ons Income lax refund (Gifl aid rèclaimed on donations) Fundraising events 3,239 3,239 7,933 1,102 213 1,102 213 924 2,564 11,421 4,554 4,554 Total 2023 7.731 3,690 11.421 The total amount of donations received without conditions from related parties in the year was £nil (2023 £nil) 2.2 Income from charitable activities Unrestricted Restricted funds funds Total 2024 Total 2023 Primary Purpose Trading Workshops and ski115 sharing 1,000 1,000 Grants receivable Improving Women and Girls, Health Malga (Ethiopia) Jersey Overseas Aid Commission RestriGted funds British & Foreign SGhool Society 21.556 29,000 29,000 Computer training (India) North South Trust Ir rraining (Nepal) British & Foreign School Society Inclusive Livelihoods (Nepal) USAID 7,665 7.665 15.415 124,440 124.440 44.037 Total 2023 1,000 161,105 162,105 81,008 Cost5 of generatin9 funds Unr05tricted Restricted Total funds funds 2024 2023 Staff costs Depreciation Other costs 1,192 1,192 1,160 720 1,916 720 1,916 827 1,987 All costs of generating funds in the prior year were unrestricted. 14
DISA81LITY AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Charitable activities Improving Women and Girls, Health Malga (Ethiopial Inclusive Education (Ethiopial IT Training (Nepall 51,466 23,630 23,630 6.280 6.280 13,023 Inclusive Livelihoods INep811 Friends of DDP projects (Variousl 133,453 133,453 32,720 1,435 163,363 163,363 98,644 Project support costs Staff costs Other direct costs Depreciation 12.511 4.837 183 17,531 12,511 4,837 183 17,531 12,184 5.047 17.231 Governance costs Unrestrlcted Restrlcted funds funds Total 2024 2023 Staff costs Other costs Depreciation Independent examination 1,192 2.019 12 720 3,943 1,192 2.019 12 720 3,943 1.160 2,320 720 4,200 Total Gharitable activilies 21,474 163,363 184,837 120.075 Expendilure from charitable activities 2023 21,431 98,644 120,075 Net IncorDellexpenditure) 2024 2023 Net incomellexpenditurel is slated after charging.. Depreciation Operating lease rentals= land and buildings Independent examiners fees for independent examination seNices 198 2,777 720 2,796 720 15
DISABILITY AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Staff costs Salaries Olher pension costs 14.501 1,057 15,558 16,181 1,180 17,361 The average weekly number of employees during the year was= The average weekly number of employees during the year, calculated on a full-lime equivalent basis. was.. 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 £15,104 {2023 £16.8551. Tnistees reiVed no remuneration or benefits in kind during the year {2023 - £nil). Expenses totalling £nil we paid to Trustees12023 - £nill. Taxation Disability and Development Partners is a registered charity, which applies its income for charitable purwses. As such, no provision is considered necessary for taxation. Tangible fixed assets Equipment Cost At 1 April 2023 Al 31 March 2024 599 599 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 198 198 Nel book value At 31 March 2024 401 At 1 April 2023 599 2024 2023 Debtors due within one year Income tax receivable Other debtors 2.285 4,156 705 931 0 5,087 10 Creditors.. amounts falling due wlthln one year Loans from supporters Olher creditors Accruals 2.490 2.599 720 5,809 2,490 2,767 1,095 6,352 16
DISABILifi AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11 Restricted funds Brought forward at 01.04.23 Income Expend - Iture Transfers between funds Carried fr>nvard at 31.03.24 Improving Women and Girls, Health Malga (Ethiopial Inclusive Education IEthiopia} 29,000 23.630 (2,700} 2,670 Women's Transit Care Centre {Nepall 55 55 IT Training {Nepall 1,293 7,665 6.280 11,7731 905 Inclusive Livelihoods (Nepal) 9,700 124.440 133,453 (16,430) (15,743) Friends of DDP projecls (Various) 556 556 11,604 161,105 163,363 120.9031 111.5571 All restricted funds are for spe¢&fic 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. 12 Unrestricted funds Brought forward at Net Income 01.04.23 Transfers botrwween funds Expend - iture caled forward at 31.03.24 Designated Funds: Capital fund to be matched to depreciation 599 198 401 Total Designated Funds 599 198 401 G8neral Fund 38.578 5.554 23,192 20.903 41,843 Total UnrostriGted Funds 39,177 5,554 23,390 20,903 42,244 Designated fvnd$ are those thal the Trustees have determined should be set aside for specific purposes. 17
DISABILITY AND DEVELOPMENT PARTNERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13 Analysls of net assets between funds Unrestricted Restricted Funds Funds Total 2023 Total 2024 Analysis Tangible fixed assets Cash al bank and in hand Other net current assetsl(liabililies} 401 42,172 329 42,244 401 33,105 2.819 30,687 599 51.447 1,265 50,781 {9,067) 2,490) 111.557 2023 Analysis Tangible fixed assels Cash al bank and in hand Other net current assetsl(liabililiesl 599 36,072 2.506 39,177 599 51,447 1.265 50,781 15,375 13,771 11,604 14 Controlling Party In the opinion of the trustees, the charity has no ultimate controlling party. Ig