COMPANY NO: 03027274 CHARITY NO: 1046001
Report and financial statements For the year ended 31 March 2025
DISABILITY AND DEVELOPMENT PARTNERS
CONTENTS
Reference and administrative information ................................................................... 1 Trustees’ annual report ................................................................................................. 2-9 Independent Examiner’s report .................................................................................... 10 Statement of financial activities………………………………………............................................ 11 Balance sheet ................................................................................................................ 12 Notes to the financial statements ................................................................................. 13-19
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:
Christopher Coles (Dr) (Resigned 9th May 2024) Michelle Pisano Maggie Owen David Shraga (Appointed 3[rd] April 2024) Oliver Springate-Baginski (Dr) Joshua Swirsky John Whitehead Key Management personnel Adam Berry, Director Bank Unity Trust Bank plc Nine Brindley Place Birmingham B1 2HB Independent Examiner Andrew Fisher BA FCA The Alanbrookes Group Ltd 24 Glove Factory Studios 1 Brook Lane, Holt Wiltshire BA14 6RL
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
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 2025. 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 utilize all its funds to further its stated charitable objectives. At 31 March 2025, there were six members.
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.
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 – 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.
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
Staff and Trustees
DDP Director Adam Berry is grateful for all the time, experience and support of DDP’s accountant Debbie Risborough, and of the Board of Trustees who were called upon for several extraordinary meetings on top of the usual commitments.
Dave Shraga, in particular, has been a great support, helping regularly in the office, co-training at one-day professional skills workshops at UEA on Disability-Inclusive Development, and being a lynchpin of the Made for More film project.
Volunteers
Many thanks to all the volunteers who have been involved this year.
Miu Tomie, an MA student from the UEA School of Global Development (DEV) carried out a placement in the summer of 2024, helping with DDP’s social media, and focusing on the intersection of disability and LGBTQIA+ issues.
Journalist and MA student in Media and Development Zainur Mahsir has also been volunteering regularly at DDP since 2024, writing articles and social media posts, and providing general office and research support.
Tim Selvage has been an invaluable colleague, generous with his time, skills and insights. He took the lead on project development with Rainbow Disability Nepal, made improvements to DDP’s systems and has continued to offer advice and support from the other side of the world.
In London, Judy Hackney has very kindly continued as a roving ambassador and fundraiser.
Partners
DDP’s partners, largely disabled people’s organizations, are the people who carry out the work on the ground for the rights and empowerment of disabled people. These project partnerships are listed below in the ‘Summary of achievements’ section.
Our cooperation goes on with the University of East Anglia and its School of Global Development: DDP provides placement opportunities and offers enrichment courses in Disability-Inclusive Development to UEA students. This year, DEV was the venue for the launch of the film Made for More , and our colleagues there kindly nominated it for an award.
We are also grateful to the Educational Opportunity Foundation (previously British and Foreign School Society) – not only for displacement education funding in Ethiopia, but also for the opportunities for learning and networking at its grants workshop.
Donors
Thank you very much to the funders of DDP projects, listed below in the Financial Statements (Note 2.2), and to all our friends and supporters for the regular individual donations which have been so instrumental in keeping the charity going.
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
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 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 revisions 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 £42,575 (£41,843 - 2024) of which £nil (£nil - 2024) are core costs related to continuing and supporting projects into the new financial year. In 2024, £15,743 of this was required to cover the negative balance on the Inclusive Livelihoods project, should things not go to plan. This overspend was due to cashflow advances sent to overseas partners to cover expenditure for which income is received in arrears. In the current year there is a positive balance on this project with further funds expected and due to be paid to partners. However, due to the uncertainty relating to USAID activities, the final funds are not accrued and will be reflected in the 2025/26 accounts.
DDP’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.
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
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.
DDP strives to keep UK running costs low and ensure that the bulk of our funding goes to the parts of the world where it is most needed.
Strategic priorities
DDP has continued to work towards the existing priorities of educational opportunities , economic wellbeing , advocacy and influencing and strong partnership , and the four UN Sustainable Development Goals which explicitly refer to disability – plus the health and wellbeing goal – which resonate particularly 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
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
DDP works towards a vision of inclusion that embraces people with disabilities, women, girls and vulnerable and marginalized people, our partner DPOs (disabled people’s organizations), and their right 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 that of disabled and marginalized people in low-income countries, through the projects we develop and implement with our partners. The Trustees confirm that they have complied with their duty to have regard to the public benefit guidance published by the Charity Commission.
In 2024-25 a working group of trustees and staff held a series of meetings to consider DDP’s strategy in a context of reduced opportunities for international project funding and a (welcome) trend towards funding local organizations rather than international intermediaries.
The result was a medium-term plan, whereby regular support in the office from trustee Dave Shraga would provide DDP with extra capacity, bolstered by the other trustees’ efforts to engage their own contacts and networks. All assistance from trustees has been very welcome.
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
Summary of achievements in 2024-25
The second year of our main project – the USAID Inclusive Livelihoods–Central activity in Nepal – had been a successful one, and the final year had begun, when the new US administration came in. In Ethiopia, our two-year displacement education project supported by the Educational Opportunity Foundation had a month to run at the end of the financial year.
The projects in each country are described below.
NEPAL
The USAID Inclusive Livelihoods–Central activity took place in Kathmandu and Dhading District in central Nepal with partners Nepal Disabled Human Rights Center (DHRC-Nepal), Disabled Welfare Association (DWA), Federation of Women with Disability, Nepal (FWDN), Forward Looking ; and SHRUTI (National Association of the Hard-of-Hearing and Deafened).
Originally planned as a three-year project, it was suspended in January 2025 and terminated a month later, by order of the new US administration in Washington. The overall goal was a holistic one: the economic empowerment of disabled people in both rural and urban Nepal, through mobilization, training and livelihoods, and the promotion of inclusive employment.
330 disabled people and their household members were supported into income-generating activities, increasing their financial security, ability to contribute, save and plan for the future, their independence and self-confidence.
The self-help groups (SHGs) we established have provided a supportive environment for people to turn their economic lives around – and increase their resilience to disaster – through small-scale investment, savings, training and productive activity. They are forums to share problems, learn about rights and entitlements, and receive moral and practical peer support.
The members continue to meet monthly, deposit savings and use them as a loan fund to enhance their small and micro-businesses, through investments and at times of need. The network of SHGs has become independent and self-sustaining beyond the project’s lifetime.
Through referrals to other agencies, authorities and institutions, 197 people were provided with practical support including mobility aids, Disability Identity Cards, physiotherapy/access to medical care, prosthetics and orthotics, occupational therapy, speech therapy and educational services.
The project also provided 183 young people with disabilities with accessible, inclusive vocational training courses in Information Technology, Graphic and Web Design, Hospitality, Digital Marketing and Public Service Preparation.: to boost their confidence and employment prospects, and ultimately their independence, economic and social inclusion.
The project’s advocacy initiative aimed to promote, celebrate and multiply inclusive employment practices, and to raise awareness of the legal, regulatory, and cultural barriers that hold disabled people back from full participation in economic life.
DHRC-Nepal used its Disability Voice magazine, radio and TV programmes to spread these messages, and has worked with important employers in Nepal on principles for the fair and equal recruitment of people with disabilities. An Inclusive Employer Award ceremony in
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
Kathmandu in 2024 celebrated exemplary private sector employers for their contributions to the promotion and development of disability-inclusive employment in Nepal.
We are also very grateful for a generous grant from the CB & HH Taylor 1984 Trust towards the construction of a disability-friendly toilet at DWA’s resource centre in Dhading District, which will enable them to welcome disabled and elderly residents for training and events.
This year we launched a crowdfunding campaign for a project with Rainbow Disability Nepal , to gather the unheard voices and experiences of queer disabled people. Many thanks for all the generous contributions, which will be carried forward for this purpose in the next year.
ETHIOPIA
The second and final year of our project with Berhan Lehetsanat – Inclusive Education for Displaced Children in South Wollo Zone - was drawing to a close with the financial year. With a grant from the Educational Opportunity Foundation, this initiative aimed to support children whose families had fled conflict in Oromia Regional State for the relative safety of Amhara, where they are living in a settlement for internally displaced people.
For children who have been uprooted, experienced trauma and bereavement and fled their homes, adequate nutrition and psychosocial support are preconditions for meaningful education. This project has provided support and training, and worked with local schools, parents, local government and community leaders to make education more accessible, including for local children living with disability.
Material support, school capacity-building, accessibility adaptations and training activities, and the focus on children’s psychosocial wellbeing and SEND, boosted school attendance and should have longer-term benefits for accessibility, inclusion, retention and children’s learning. Bridges have also been built between the displaced and local populations, based on cooperation, solidarity, and common needs and interests.
A thorough evaluation of the project has been carried out by Anwar Mohammed Amin.
INDIA
In 2024 the North-South Trust very kindly provided a grant thanks to which we could support our long-term partner in Tamil Nadu, the Social Development and Education Trust (SDET), with a contribution towards the costs of upgrading their residential block.
Intellectually disabled people in Tamil Nadu face rejection by their community, and sometimes even their own family. After childhood, particularly when their parents are no longer alive, there are no guarantees for their onward lives.
SDET is unique in its area, providing a safe and comfortable home for intellectually disabled young men, with Government registration and support. The residents also receive vocational training to build their capacities and self-confidence, and find a productive role in society.
The residents arrived as boys, abandoned by relatives and with nowhere to turn. As their number and ages have increased, their accommodation must be developed to provide space and quality of life and to facilitate effective vocational training and recreational opportunities.
Thanks to the North-South Trust, and its travel agency with a difference: North-South Travel.
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
Networking, information and publications
DDP has continued to share contacts, information and calls for proposals with current, former and potential partners. Our website – www.ddpuk.org – provides more details of all the projects and partners mentioned in this report, and updates are published in a quarterly e- newsletter and shared on our Facebook and Instagram pages.
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 2024-25, the vast majority of DDP’s income was project funding from USAID and from the Educational Opportunity Foundation. Institutional donors accounted for 96% of income.
DDP will continue to work with USAID to ensure that the implementing partners in Nepal can be reimbursed for the unavoidable costs of that project’s suspension and termination.
DDP workshops at UEA brought in some valuable income, and we are extremely grateful to all the individual supporters who have contributed through regular standing orders, charitable donations and collections – particularly the Tantallon Singers’ carols in Balham.
Many thanks once again to every one of DDP’s funders, partners, trustees, supporters, volunteers, placement students and friends for all their support.
Looking ahead to 2026
The premature termination of DDP’s main project by USAID and the difficult funding landscape for small international charities has prompted trustees to review the charity’s future prospects. They will meet before the end of 2025 to discuss and decide on its viability beyond the current financial year. In the meantime, DDP continues to support our partner organizations and those they serve.
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DISABILITY AND DEVELOPMENT PARTNERS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
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 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are responsible and prudent;
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state whether applicable UK accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
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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 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.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:
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there is no relevant accounts information of which the charitable company's accountants are unaware, and
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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 website. 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:
29 Oct 2025
……………………………….
John Whitehead, Chair of Trustees
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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 2025 which are set out on pages 11 to 19.
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 2006 (‘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 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) 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:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 Alanbrookes Group Ltd 24 Glove Factory Studios 1 Brook Lane, Holt Wiltshire BA14 6RL
29 Oct 2025
Date: …………………………………….
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DISABILITY AND DEVELOPMENT PARTNERS
STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025
| Notes Incoming resources Income and endowments from: Donations and legacies 2.1 Charitable activities 2.2 Total Expenditure Expenditure on: Raising funds 3 Charitable activities 4 Total resources expended Net movement in funds. Transfers between funds Net movement in funds. Reconciliation of funds: Total funds carried forward Total funds brought forward |
Other Unrestricted Designated Restricted Total Funds Funds Funds 2025 £ £ £ £ 4,252 - 1,739 5,991 285 - 163,613 163,898 4,537 - 165,352 169,889 1,744 - - 1,744 20,445 132 130,046 150,623 22,189 132 130,046 152,367 (17,652) (132) 35,306 17,522 18,385 0 (18,385) - 733 (132) 16,921 17,522 41,843 401 (11,557) 30,687 42,576 269 5,364 48,209 |
Total 2024 £ 4,554 162,105 |
|---|---|---|
| 166,659 | ||
| 1,916 184,837 |
||
| 186,753 | ||
| (20,094) - |
||
| (20,094) 50,781 |
||
| 30,687 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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DISABILITY AND DEVELOPMENT PARTNERS
BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |||
| Fixed assets | |||||||
| Tangible assets | 8 | 269 | 269 | 401 | 401 | ||
| Current assets | |||||||
| Debtors | 9 3,002 |
3,002 | 2,990 | 2,990 | |||
| Cash at bank and in hand | 53,373 | 53,373 | 33,105 | 33,105 | |||
| 56,375 | 56,375 | 36,095 | 36,095 | ||||
| Creditors: amounts falling due within | |||||||
| one year | 10 | (8,435) | (5,809) | ||||
| Net current assets | 47 | 47,940 | 30 | 30,286 | |||
| Net assets | 48 | 48,209 | 30 | 30,687 | |||
| Funds | |||||||
| Restricted | 11 | 5,364 | 5,364 | (11,557) | |||
| Unrestricted | 12 | 42 | 42,845 | 42 | 42,244 | ||
| 48 | 48,209 | 30 | 30,687 |
For the financial year ended 31st March 2024, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime
The financial statements were approved by the Board of Trustees and are signed on its behalf by:
0.» John Whitehead, Chair of Trustees Date:
29 Oct 2025
The notes on pages 13-19 form part of these financial statements.
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DISABILITY AND DEVELOPMENT PARTNERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
1.1 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
1.2 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.
1.3 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:
ꞏ the charity has entitlement to the funds;
ꞏ any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
ꞏ there is sufficient certainty that receipt of the income is considered probable; and
ꞏ 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 2025
1 Accounting policies (continued)
1.4 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.
1.5 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
1.6 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.
1.7 Leases
Rentals under operating leases are charged to the statement of financial activities on a straightline basis over the lease term.
1.8 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.
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DISABILITY AND DEVELOPMENT PARTNERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2 Income
2.1 Voluntary income
| Appeals and donations Income tax refund (Gift aid reclaimed on donations) Fundraising events Total 2024 |
Unrestricted Restricted Total funds funds 2025 £ £ £ 3,443 1,739 5,182 809 809 - - - 4,252 1,739 5,991 4,554 - 4,554 |
Total 2024 £ 3,239 1,102 213 |
|---|---|---|
| 4,554 | ||
The total amount of donations received without conditions from related parties in the year was £nil (2024 £nil)
| 2.2 Income from charitable activities Primary Purpose Trading Workshops and skills sharing Grants receivable Women's Transit Care Centre (Nepal) Educational Opportunities Foundation Residential Block at SDET (India) North South Trust IT Training (Nepal) Educational Opportunities Foundation Inclusive Livelihoods (Nepal) USAID 3 Costs of generating funds Staff costs Depreciation Other costs |
Unrestricted Restricted Total funds funds 2025 £ £ £ 285 - 285 - 25,966 25,966 - 1,000 1,000 - - - - 136,647 136,647 285 163,613 163,898 Unrestricted Restricted Total funds funds 2025 £ £ £ 1,228 - 1,228 3 - 3 513 - 513 1,744 - 1,744 |
Total 2024 £ 1,000 |
|---|---|---|
| 29,000 | ||
| - | ||
| 7,665 | ||
| 124,440 | ||
| 162,105 | ||
| 2024 £ 1,192 4 720 |
||
| 1,916 |
All costs of generating funds in the prior year were unrestricted.
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DISABILITY AND DEVELOPMENT PARTNERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 4 Charitable activities Unrestricted Restricted Total funds funds 2025 £ £ £ Inclusive Education (Ethiopia) - 24,900 24,900 Residential Block at SDET (India) - 860 860 Accessible Toilet (Nepal) - 900 900 IT Training (Nepal) - 905 905 Inclusive Livelihoods (Nepal) - 102,465 102,465 Voices of Resilience (Nepal) - 15 15 Made for More Film (UK) - 1 1 0 130,046 130,046 Project support costs Staff costs 11,989 - 11,989 Other direct costs 4,648 - 4,648 Depreciation 121 - 121 16,758 - 16,758 Governance costs Staff costs 1,228 - 1,228 Other costs 1,845 - 1,845 Depreciation 8 - 8 Independent examination 738 - 738 3,819 - 3,819 Total charitable activities 20,577 130,046 150,623 Expenditure from charitable activities 2024 21,474 163,363 184,837 5 Net Income/(expenditure) 2025 £ Net income/(expenditure) is stated after charging: Depreciation 132 Operating lease rentals: land and buildings 2,775 Independent examiners fees for independent examination services 738 |
2024 £ 23,630 - - 6,280 133,453 - - |
|---|---|
| 163,363 12,511 4,837 183 |
|
| 17,531 1,192 2,019 12 720 |
|
| 3,943 | |
| 184,837 | |
| 2024 £ 198 2,777 720 |
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DISABILITY AND DEVELOPMENT PARTNERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6 Staff costs
| Salaries 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: |
14,309 1,043 15,352 1.0 0.4 |
14,501 1,057 |
|---|---|---|
| 15,558 | ||
| 1.0 | ||
| 0.4 |
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 £14,905 (2024 £15,104).
Trustees received no remuneration or benefits in kind during the year (2024- £nil). Expenses totalling £nil were paid to Trustees (2024 - £nil).
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Taxation
Disability and Development Partners is a registered charity, which applies its income for charitable purposes. As such, no provision is considered necessary for taxation.
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| Tangible fixed assets Cost At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 1 April 2024 Debtors due within one year Income tax receivable Other debtors Creditors: amounts falling due within one year Loans from supporters Other creditors Accruals |
2025 £ 2,297 705 3,002 2,490 2,191 3,754 8,435 |
Office Equipment £ 599 |
|---|---|---|
| 599 | ||
| 198 132 |
||
| 330 | ||
| 269 | ||
| 401 | ||
| 2024 £ 2,285 705 |
||
| 2,990 | ||
| 2,490 2,599 720 |
||
| 5,809 |
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17
DISABILITY AND DEVELOPMENT PARTNERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11 Restricted funds
| Inclusive Education (Ethiopia) Residential Block at SDET (India) Accessible Toilet (Nepal) Women's Transit Care Centre (Nepal) IT Training (Nepal) Inclusive Livelihoods (Nepal) Voices of Resilience (Nepal) Made for More Film (UK) Friends of DDP projects (Various) |
Brought forward at 01.04.24 Income Expend - iture Transfers between funds £ £ £ £ 2,670 25,966 24,900 (3,100) - 1,000 860 (140) - 1,000 900 (100) 55 - - - 905 - 905 - (15,743) 136,877 102,465 (15,045) - 489 15 - - 20 1 - 556 - - - (11,557) 165,352 130,046 (18,385) |
Carried forward at 31.03.25 £ 636 - - 55 - 3,624 474 19 556 |
|---|---|---|
| 5,364 |
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.
| Designated Funds: Capital fund to be matched to depreciation Total Designated Funds General Fund Total Unrestricted Funds |
Brought forward at 01.04.24 Net Income Expend - iture Transfers between funds £ £ £ £ 401 - 132 - 401 - 132 - 41,843 4,537 22,189 18,385 42,244 4,537 22,321 18,385 |
Carried forward at 31.03.25 £ 269 |
|---|---|---|
| 269 | ||
| 42,576 | ||
| 42,845 |
Designated funds are those that the Trustees have determined should be set aside for specific purposes.
12 Unrestricted funds
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DISABILITY AND DEVELOPMENT PARTNERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13
Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| 2025 Analysis Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) 2024 Analysis Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) |
Unrestricted Restricted Funds Funds Total £ £ £ 269 - 269 45,519 7,854 53,373 (2,943) (2,490) (5,433) 42,845 5,364 48,209 401 - 401 42,172 9,067 - 33,105 (329) (2,490) 2,819 - 42,244 - 11,557 30,687 |
Total 2024 £ 401 33,105 2,819 - |
| 30,687 | ||
14 Controlling Party
In the opinion of the trustees, the charity has no ultimate controlling party.
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