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2023-12-31-accounts

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Annual Report and Financial Statement for the 1[st] January 2023-31[st] December 2023

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ADMINISTRATIVE INFORMATION

UK CHARITY NUMBER: 1061133

FINANCIAL PERIOD: 1 January 2023 - 31 December 2023

TRUSTEES: Rose Acock MBE Dr Emma Stone Richard Veal Barbara Acock Richard Anderson REGISTERED ADDRESS: 8 Regent Street, Stonehouse Gloucestershire GL10 2AD BANK: Lloyds, Tewkesbury Gloucestershire INDEPENDENT EXAMINER: Mr Paul Stafford APS Accounting 7 Grasmere Road Longlevens Gloucester GL2 0NQ

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TRUSTEES REPORT FOR THE YEAR ENDED 31 December 2023

DORS is governed by a constitution adopted on the 3 January 1997, and amended in 2004.

The objective of the Charity is to facilitate the development of rural communities in poor regions of Sichuan in an integrated manner that targets those most in need for long-term sustainable development.

DORS has a legally recognized representative office in Hanyuan County, Sichuan Province. UK support is provided by the Trustees who work on a voluntary basis. There are 6 staff in Sichuan, Vice Director, Finance Manager, 3 programme staff, and driver.

The charity supports community development projects in disadvantaged areas of rural Sichuan. DORS Representative Office in Sichuan presents its work plan and expected income from foreign sources to the Public Security Bureau for approval each January. Financial regulations include preparing annual accounts which are audited by a Chinese auditor. This was completed for the period 1[st] January 2023-31[st] December 2023.

In addition to DORS Representative Office in Sichuan, DORS also has a small local registered Chinese NGO, which will be able to receive Chinese funding from Chinese foundations (the representative office cannot). This Chinese NGO is currently dormant.

There is no financial arrangement with the local government and project expenditure goes directly from DORS to the project villages.

PROJECT PROGRESS SUMMARY

During the year, DORS continued with the implementation of two large funded projects, both of which were extended to finish at the end of December 2023 as a result of the impact of covid restrictions. There was one smaller project, and some education support.

1. Well-being and Resilience of Rural Women in Pianma Township, Hanyuan County.

This two-year project was due to end on May 2023, and was extended to December 2023. It has now been completed, with reporting to be completed during 2024. The total budget for the project is £592,174 (681,000 euro) with a contribution from Misereor of up to £413,913 (476,000 euro).

The project objectives have been broadly met, and in some areas exceeded. 600 women and elderly people from the more remote areas of Pianma Township, have been assisted to set up and run local support networks for women and elderly people, activities have improved livelihoods and as a result women and the elderly have improved mental health and resilience.

The livelihoods activities of women have continued, agriculture has been made less strenuous, with the support of mowers and rotary tillers replacing hours of backbreaking labour. It has reduced the costs of farming. Water storage barrels have also increased the convenience for 119 households and reduced the drought risk at certain times of the year, these are now used for irrigation water and for livestock. The

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community group with assistance from the project have purchased an oil press to press walnut oil in the village, this is now managed by the village collective, and was part paid for by the community members. As a walnut producing area, they can now press and market oil directly, without needing to walk to the nearest town.

The original 22 rabbit breeding demonstration households have continued to breed rabbits successfully and have together supported a further 4 households to start up rabbit breeding. They are working together as a group for mutual support. The goat/sheep breeding has expanded from the original 12 demonstration households to now include a further 10 households supported through the same ‘send the love’ method as the rabbits, whereby existing farmers donate young livestock to new households for breeding.

As part of the agricultural improvements, 65 women in Ranmo Village were assisted to develop grass crops for fodder, through provision of grass seed. Some vegetable crop planting was also supported.

Training in livestock development was also carried out with 112 households on chicken and goat breeding. This included some door-to -door visits for elderly chicken farmers who could not easily get to the training sessions. An expert in raising rabbits, known as the ‘Rabbit Queen’ provided training on sales of rabbits and rabbit meat. The village’s rabbit sales representatives visited several cities to connect with rabbit meat markets and seek business opportunities. Previously, villagers were used to sales agents coming to the village to purchase produce with no control over prices, through the project, we are encouraging the farmers to be more active in promoting their agricultural produce more widely, including through online sales.

The project continued to promote health and well-being. 50 health volunteers have been trained to promote health and disease prevention to their neighbors and other women in the villages.

As mental health awareness is not very widespread, sessions for women were set up to help them learn about the importance of good mental health and how to deal with negative feelings and communication problems. Two training sessions were carried out for women and the elderly in each of 4 village locations, a total of over 100 women and elderly participated in these popular sessions.

Personal hygiene and sanitation awareness training continued with sessions held by the local Pianma Township Health Centre doctors. Basic awareness about common colds, dangers of smoking, recognizing symptoms of high cholesterol and blood pressure were covered, and topics related to back and leg pain which is common among women. Women were encouraged to get health checks and visit hospitals where necessary, and to avoid indiscriminate use of over-the-counter medicines and methods related to superstitious beliefs. The elderly were advised on common problems such as osteoporosis, and how to prevent and treat it. As some elderly people were experiencing distress, separate sessions with a counselor were set up for 8 people.

Women’s group activities continued during the year. During May a trip was organized for 32 women from Pianma and Ranmo Villages to visit Chengdu City for 5 days for a study visit. The visit included visits to elderly care centers and talks from professional teachers. Activities also included encouraging the women to broaden their horizons

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and open up their perspectives. Many of the women had not previously had the opportunity to visit a city. They returned home with renewed vigour and enthusiasm. A further trip for 31 women’s group members was made to Xichang for a four-day summary and exchange meeting. It focused on women learning from each other, supporting one another and not neglecting their own needs, hopes and expectations.

A group of elderly song and dance artists were invited to the communities to perform, and provide guidance to the elderly song and dance groups in the two communities. This encouraged the groups to further develop and grow. The elderly groups of Fuyin Village were also supported with traditional music instruments to facilitate the formation of their music group. In addition, the music and dance troupes were provided with part of the uniforms, providing part themselves. These music and dance groups are popular, and a good way for elderly people and women to socialize, keep fit and maintain good mental health into old age.

For elderly people to remain in contact with family and friends outside the village, training was provided on mobile phone use and popular apps. 45 women and the elderly were introduced to useful internet sites such as child care encyclopedia, and were shown how to use phones to check their child’s homework. They were helped to use the phones for social media use WeChat, take photos and send voice messages, listen to radio, used QR codes, make emergency calls etc.

Various community activities were organized by the women’s and elderly groups, such as celebrating the mid-autumn festival, and National Day. Over 70 people attended each of the 4 events. A talent show was organized with 300 attending and participating. These community activities promote community cohesion, particularly among the target groups.

Further support was provided to elderly in the communities with the provision of 22 wheelchairs, 119 mobile commodes. These in addition to the items provided last year will be retained in the villages for the use of future residents.

To maintain the community activities in the longer term, the project has trained social workers in each community, who will continue to support the groups and their activities and support the health and well-being of community members. They are assisting with health monitoring and encouraging the elderly to seek treatment in a timely manner.

A final evaluation was carried out in December 2023, the report will be available in 2024.

2. Xide Yi Women’s Livelihoods and Well-being Project

This project was started in March 2020 in Xide County of Liangshan Yi Minority Autonomous Prefecture. The total budget for the project is £543,266, which includes a grant from Kadoorie Charitable Foundations of £448,370, and local and government contributions. The project is to improve the livelihoods and well-being of Yi people in 2 villages, particularly women. Specific Objectives:

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Livelihood project development continued over the year. By the end of the year, 327 women in Machang and Siguojue Villages had received livelihood grants to support their farming and other businesses. Some households were assisted to construct livestock shelters to further expand their livestock, and diversify their income. Machang Hamlet 3 was assisted to set up a shop for daily goods for the convenience of the people of Machang Hamlet 3 and also a nearby village. The village shop is saving women from having to make the long walk to the nearest shop for daily necessities. By the project end, 238 households have developed livestock, 31 agriculture, 54 constructed or improved animal enclosures, 3 set-up shops, and 1 planted grass seed for fodder.

During the year learning visits were made. One was for 26 women to visit Chengdu to learn about setting up businesses, organic agriculture, waste sorting, volunteer associations etc. As well as learning from the examples seen, the women got to experience a trip to the city, and some were able to generate new ideas and start up projects on their return. A second trip was made to the Yi county of Butuo, where 15 villagers learned about animal husbandry, where they were exposed to more technical and modern methods boosting productivity. In particular, the use of improved breeding stock, disease control and fodder development, producing at scale etc. On return several of the farmers were able to expand their production, and the project was able to fund grass cutter and bailer equipment.

Further training sessions were carried out for farmers in the two villages. Over the course of the project, 19 different livelihoods development training session were carried out for the 2 villages. Communities were assisted to expand their sales channels through improved marketing of Xide Pepper, with packaging boxes designed and made to increase the awareness of the brand of pepper, and increasing the price per kg. In addition, a buckwheat flour mill and rice grinder were purchased with half the funds provided by the cooperative in Siguejue Village, this is improving the sales of buckwheat as a local specialty product.

The project has elevated the status of women leaders in the communities through various activities. A rural revitalization project summary meeting was held bringing together women, men and leaders from the villages, autumn harvest self-help activities and other skills training such as cake-making and ethnic costume making. The autumn festival activity developed self-help among the group, and concern for the elderly and disabled people in the community. It presented opportunities for younger people to develop friendships with some of the elderly more isolated community members, and foster mutual help.

The women’s groups have various activities, including dance troupes, and for these the project provided towards the costs of costumes for the groups, which enhanced a feeling of community among the group members.

Sessions were held to share the experience of taking part in the project between Siguojue and Machang communities. Participants including local leaders were able to

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share their experiences and learn from each other, and to express gratitude to the DORS team for their support.

Health and sanitations training continued, with over 70 women in attendance. Women have more interest in the messages provided, and are adopting more hygienic habits both in personal hygiene and in keeping their houses clean and free of health hazards. Waste disposal sites are now in use around the village, and rubbish is less apparent. Houses are kept cleaner and people were washing clothes more frequently and buying wardrobes, cupboards and using shoe racks to keep houses free of mud. Drainage ditches were dug where standing water was an issue, and efforts made to keep courtyards free of mud and waste. Sessions relating to mental health were also well received, and women learnt about communication within the family. Households in particular need were assisted to purchase items for their houses for sanitation purposes such as replacement beds and bedding, to prevent people having to sleep on the floor or broken old beds. 31 households were assisted to surface their courtyards to keep the areas free of mud and animal waste. 19 households were provided with energy saving stoves, 23 had oven heaters and 90 had solar lights. These are improving the indoor atmosphere, and warmth for those in need.

During the health and sanitation training sessions, women were alerted to common gynecological conditions, and helped to seek medical treatment when needed. Other sessions were held on health issues, with a contest afterwards to see how much they had retained from the various sessions held. Results were good with many women now understanding the importance of basic hygiene such as hand washing. Further health knowledge was transferred through the selected health volunteers, reaching more people in the community.

26 community members visited Chengdu for a study tour, they visited livelihoods projects and volunteer associations and other institutions, as well as a Chengdu model community. This broadened their outlook and strengthened their resolve to make improvements for themselves and their communities.

The project was completed at the end of December. A final external evaluation was carried out at the end of the year, and the report will be available in 2024.

3. Stoves and Renewable Energy Project

A continuing project (March 22-December 2023) enabled us to provide part costs towards solar street lighting in Pianma Village. Four households were assisted to construct solar water heater and toilet block in Machang Village, Xide County. In addition, 9 fuel efficient stoves were provided in Siguojue Village in Xide County.

4. Education Projects

DORS provided £1056 towards school/college fees and living expenses for particularly disadvantaged children in 2023: One senior middles school and four primary school students from project villages in Xide County, and two junior high school students in Hanyuan County.

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FINANCE DORS received donations and grant income of £199,648 (last year £311,257). The total incoming funds were £202,688 (last year £318,889. The main donors this year were Kadoorie Foundation, Misereor and a private donor. Of this year's total income, £199,460, was restricted for specific projects and the remainder is unrestricted funds. In total, the Charity expended £373,390 during the year (last year £286,656). Of the total expenditure, project expenditure was £369,712 (last year £282,885. The admin costs were £717 as most staff and office running costs are covered by project expenditure. At the end of December 2023 DORS had total net assets amounting to £207,338 of which £2450 were fixed assets. The net assets are available for financing the current projects. DORS has two Sterling bank accounts with Lloyds, and a Euro account for the Misereor projects. We have one bank account in China in line with the International NGO law. Some cash is kept in a higher interest short term bond with the same bank. All accounts and cash are balanced on a monthly basis. Payment to trustees. There were no payments to trustees during this period. Reser￿eS DORS has revised its reserves policy to take into account employment law in China. The minimum reserve will cover the costs of closing down the programme and related staff redundancy costs. The required sum will be kept under review by the Director to account for varying circumstances. At the present time, it is set at £70,000. The actual unrestricted funds available are currently not sufficient to cover this as funds are due in to DORS from the two main donors. These were received in early 2024. Rose Acock On behalf of Trustees 11 March 2025

Development Organisation Development Organisation Development Organisation Of Rural Sichuan
Statement of Financial Activities for the Period 1st January 2023 to 31st December 2023
Exchange rate 1 GBP = 9 RMB
1 GBP = 1.15 Euro
Income and Expenditure
Restricted Unrestricted Total Funds 2022
GBP CNY GBP CNY GBP CNY GBP
1 Incoming resources
1.1 Charitable donations 2 198,958 1,790,625 690 6,210 199,648 1,796,835 311,257
1.2 Other Income 502 4,520 2,538 22,839 3,040 27,359 7,633
Bank Interest CN 0 1,940 17,456 1,940 17,456
Bank Interest EN 0 0 598 5,383 598 5,383
Loan management fee 0 0 0 0 0 0
Exchange rate gain 0 0 0 0
DORS admin income 0 0 0 0 0 0
Assets 3 502 4,520 0 0 502 4,520
Total Income 199,460 1,795,145 3,228 29,049 202,688 1,824,194 318,890
2 Resources expended
2.1 Charitable Expenditure 4 369,712 3,327,404 0 - 369,712 3,327,404 282,885
2.2 Admin Expenditure: 5 0 0 1,067 9,460 1,067 9,460 2,561
Audit fee (UK) 0 0 350 3,150 350 3,150
Audit fee (China) 0 0 0 0 0 0
DORS project admin China 0 0 717 6,310 717 6,310
of which fundraising 0 0 0 0 0 0
2.3 Other Expenditure 2,384 21,458 227 2,041 2,611 23,499 1,210
Loan management 0 0 0 0 0 0
Asset depreciation 1,027 9,245 0 1,027 9,245
Exchange rate loss 6 1357 12213 0 0 1,357 12,213
Bank fees CN 0 0 173 1,555 173 1,555
Bank fees EN 0 0 54 486 54 486
Total Expenditure 372,096 3,348,862 1,294 11,501 373,390 3,360,363 286,656
3 Gross transfer between funds 7 69,494 625,446 -69,494 -625446
Net Incoming Resources -103,142 -928,271 -67,560 -607,898 -170,702 -1,536,169 32,234
Total Funds Brought Forward (at ex rate of 8.8) 266,488 2,343,126 111,552 981,283 378,040 3,324,409 345,807
Total Funds Carried Forward (at ex rate of 9) 163,346 1,414,855 43,992 373,385 207,338 1,788,240
378,040

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tknlopment or14nlsatl￿ Of Aural Slchuan Balarte Sheet as at 31 December 2023 Emthawe rate l G8P.. 9 RMB Total GBP Flxad Au•ts Restrlcted Vehlcle Unrestrlcted Furnlture and equlpment 2,450 Lll¥• Accwnt bala￿eS Hanyuan CNY Account 1811 Hanyuan CNY Att 18116 month bond UK ACco￿t 9580 UK AcC￿rt 4774 UK Euro account lex 1.15 Euro 198.551 GBP CNY 135,(W 1,215,551 205,563 1,291 68,849 173 Cash balar sh CNY 1,714 O•tsttyJ lamount falllr ckn wlthln the ￿lf> Prepayments, dep051ts and Lwerdue loar Project donatlons thle In 27,712 961 26,751 240,759 Total Cwrent Assets 233.275 Cr•dtors lamwnts lalllw due wlthln warl Payment5 d .28,387 128,3871 1255.4861 Totsl assets less Ilai￿lItIeS 204,888 Net Assets 207,338 GBP CNY l. R•strkt•d Fwth: Xldt YI Women well.belw ￿Kad￿rItI Stths Prolttt IkyK)rl E¢JLKatlon Project Well-belry and ResllletKe Slchuan Imlsereorl Fiymer loan scheme ca￿tal 14,235 432 U4,710 148,679 1,338.109 43,991 U￿estrI￿Èd funds Reserpm fuN15 43,992 395,924 207,338 10

Development Organisation of Rural Sichuan

Notes to the Accounts for the Period 1 January 2023 to 31 December 2023

1. General

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1 January 2019

As a condition of the Registration of a Representative Office in China, DORS Representative office in Sichuan has annual audits in China of all Chinese related transactions. Therefore, the UK accounts were prepared using the information in the audited accounts for the same period, with the addition of UK income and expenditure.

At the balance sheet date, the exchange rates are as follows:

1 Pound Sterling (GBP) = 9 Renminbi (RMB) / Chinese Yuan (CYN) 1 Pound Sterling (GBP) = 1.15 Euro

2. Income

Restricted Donations

Xide Yi Women’s Livelihood and Well-being Project
£65,315
(Kadoorie Charitable Foundations)
Well-being and Resilience of Rural Women in Sichuan (Pianma)
(Misereor) £133,043
Education £600
(Private donors)
Unrestricted Donations
Misc. donors £690

Most of the donations received by the charity are for use on specific projects. Each project has a restricted fund. The fund title refers to the project name and major donor. Some of the project’s income comes from local contributions, so the amounts do not always exactly match that which is donated by the donor.

Villager contributions are included in project accounts along with the donor donations.

3. Assets

A printer was purchased in 2023.

4. Charitable Expenditure

Restricted:

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Xide Yi Women’s Livelihood and Well-being Project (Kadoorie) £159,391 Stoves and Renewables Project (private donor) £2,777 Well-being and Resilience of Rural Women in Sichuan (Misereor) £206,488 Education £1056

5. Admin expenditure:

The project office running costs are mostly covered as part of the charitable expenditure above. The Sichuan Representative Office is audited by a Chinese Auditor in China in compliance with the INGO law, and by a UK Independent Examination.

6. Exchange rate loss/gain

The exchange rate loss of £1357 is due to the change in exchange rate from £1:CNY 8.8 to £1:CNY9 gains are due to fluctuations in the exchange rate over the year.

7. Gross transfer between funds

There was a transfer of £69,494, from unrestricted to restricted as funds due in have not yet been received. Restricted project expenditure was recorded as restricted expenditure despite not all the relevant funds having been received.

8. Current Assets & Liabilities

Debtors

Project donation due £26,751 (CNY240,759) Loan fund outstanding £694 (CNY6,250) Deposit £111 (CNY1,000) Prepaid road tolls £122 (CNY1096) Electricity £34 (CNY300)

Payables

Staff salaries due £28,230 (CNY 254,077) Tax due £157 (CNY1,409)

Loan Scheme Funds/Project 4:

DORS ran a loan project where business loans are made to beneficiaries in project villages to develop their businesses. This loan fund consisted of CNY100,000 from Sichuan Poverty Alleviation Association (PAA) and CNY1,252,000 from Mercy Corps both received in previous years. No loans were made since 2018 due to unclear regulations about INGOs operating loan schemes. These funds are being used for other projects.

The loan fund total £148,679 (CNY1,338,109) (incl. balance of management fees (unrestricted)) £5,113 (CNY 46,019.) Management fees are no longer designated for use to support the loan scheme,

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Report to the trustees of DORS I report on the accounts of DORS for the year ended 31 December 2023. Respective responsibilities of trustees and examiner As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit go beyond the limited assurance that an independent examination can provide. Consequently, l express no opinion as to whether the accounts present a 'true and fair, view and my report is limited to those specific matters set out in the independent examiner's statement. Independent Examiner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act. or . the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Name: Paul Stafford FCCA Address: 7 Grasmere Road, Longlevens, Gloucester Date: 13