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2021-03-31-accounts

Sense International

Annual Report and Financial Statements for the year ended 31 March 2021

Company registration number 3742986, Charity number 1076497

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Sense International

Annual Report and Financial Statements for the year ended 31 March 2021

Contents Chair’s introduction..........................................................................................................3 Trustees' report for the year ended 31 March 2021 ........................................................5 Strategic report for the year ended 31 March 2021.......................................................16 Independent auditors' report to the members of Sense International ...........................32 Statement of financial activities (incorporating an income and expenditure account) for the year ended 31 March 2021 ...................................................................35 Balance sheet as at 31 March 2021 .............................................................................36 Accounting policies .......................................................................................................37 Notes to the financial statements for the year ended 31 March 2021 ..........................41 Major supporters ……………………………………………………………........................53 Charity information ........................................................................................................55

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Chair’s Introduction

The last year has seen the devastating spread of COVID-19 across the world. Its impact has been wide-ranging and included restricted access to health services and medication due to lockdown measures; a lack of safety information in accessible formats; and a loss of personal and communication support for people with deafblindness/multi-sensory impairments (MSI), including guides, interpreters and therapists, due to lockdown and social distancing guidelines.

However, despite the challenges this has presented to our work, including planning, delivering and monitoring activities across all of our countries of operation, our teams have continued to adapt our ways of working to the constraints imposed by COVID-19 and to deliver quality services within the stipulations allowed by national government restrictions and travel limitations. Our primary focus has been on ensuring the safety of the people we support, their families and communities, as well as our staff and partners, while maintaining work on the four strategic and four enabling objectives in our strategy, wherever possible.

Sadly, while some activities could not happen or have been continually delayed, the teams have responded with agility and innovation. Their versatility and success in re-phasing, adapting and delivering new activities to respond to the global pandemic while meeting the needs of donors is reflective of their unwavering commitment to support and work for people with deafblindness, whose exclusion has been even further exacerbated by the global pandemic.

The dexterity and tenacity of our team can be demonstrated by our success in receiving an award through UK Aid Direct’s Rapid Response Fund in Kenya, coupled with the impressive roll out and implementation of our emergency response. The grant provided food and medicine to support 200 people with deafblindness / MSI and their families, as well as hygiene facilities in over 20 schools, impacting thousands of pupils and teachers, and helping them to combat the virus. It also provided mental health support and accessible information about the virus and how to keep safe to hundreds of families during the COVID-19 crisis.

This impressive work is a fantastic example of how we have adapted to ensure our unique and vital support for thousands of people with deafblindness, and their families, continues no matter what adversity we meet along the way.

Although many events and conferences have been cancelled or postponed, we have raised awareness of deafblindness through television, print and social media, reaching thousands of people around the world, working alongside people with deafblindness to advocate for change. In India, the UN Commission for Social Development created a platform for us to raise awareness of deafblindness. Our team in Romania organised a national awareness campaign called ‘I too have a voice’, involving 22 children and young people with deafblindness, who created a child-friendly version of the UN Convention on the Rights of Persons with Disabilities (UNCRPD), which was shared and has led to a stream of amazing videos created by children who are understanding these laws and their rights.

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Annual report and financial statements for the year ended 31 March 2021

Chair’s Introduction (continued)

In Tanzania, the Government acknowledged SI Tanzania as the only provider of technical support for deafblindness/MSI in the country and we remain the only NGO involved in building the capacity of local government assessment teams in identifying learners with deafblindness to join schools. Our work with the Ministry of Education will help enable people with deafblindness to continue to learn and thrive, and highlights how our work helps ensure the inclusion of all learners.

Thanks to our programmes, thousands of young children can access screening for visual and hearing impairments, and those in need of sensory stimulation and therapy, where restrictions allowed, were offered early intervention support. Our inclusive education work continued to enable children to learn, whether providing equipment, training parents and teachers through online courses, adapting curricula and learning materials, advocating for new approaches or tackling stigma. The implementation of our first ever multi-country inclusive education project has begun, facilitating shared learning and experience across the organisation. We have enabled young people to gain vocational skills, set up small businesses and contribute to their communities.

This year, we have also continued our focus on strengthening our safeguarding systems and practice, and run regular webinars to share learning across the Sense International family, along with targeted training for staff and partners.

We continue to value the support of the Foreign, Commonwealth & Development Office (FCDO), Guernsey and Jersey Overseas Aid Commissions, Comic Relief, National Lottery Community Fund, companies such as Orange, various trusts and foundations, as well as our parent organisation Sense. We are immensely grateful to all our donors and supporters (see the list on pages 46-47).

I am extremely proud of all that we achieved for, and with, people with deafblindness despite the immense challenges throughout this year and the impressive way the team has responded to overcome these. Our Patron, HRH The Princess Royal, continues to take an active interest in and is hugely supportive of our work. As always, I am immensely grateful to her and the staff, partner organisations, Board members, in the UK and across the National Boards, for their expertise and support, and to all the supporters who make it possible for Sense International to include people who would otherwise be ‘left behind’.

I reiterate my thanks to everyone who makes the work of Sense International possible and I look forward to another impactful year ahead.

Sunil Sheth

Chair Date: 22 September 2021

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Annual report and financial statements for the year ended 31 March 2021

Sense International

Trustees' report for the year ended 31 March 2021 (including the Directors’ report)

The Trustees of Sense International (who are also directors of Sense International for the purposes of company law) have pleasure in presenting their report, together with the audited financial statements of the charity for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the Statement of Recommended Practice 2019 (FRS102) - Accounting and Reporting by Charities.

Sense International is a registered charity and a company limited by guarantee which was incorporated on 29 March 1999. It is governed by its Memorandum and Articles of Association.

Our vision is of a world in which all persons with deafblindness/multi-sensory impairments (MSI) in developing countries are empowered to be equal and active members of society. We work in partnership with others across the globe – people with deafblindness/MSI, their families, carers and other professionals – to ensure anyone facing challenges because of deafblindness/MSI has access to advice, guidance and support. We are a rights-based organisation and our values underpin our vision and purpose, guiding us in all that we do.

To ensure that these values and principles are truly embedded across the organisation, Sense International has a set of I-Statements which personalise these values for each member of the Sense International team:

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Trustees' report for the year ended 31 March 2021 (continued)

Sense International works through programme offices in Kenya, Peru, Romania, Tanzania and Uganda and through lead partners in Bangladesh, India and Nepal.

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Annual report and financial statements for the year ended 31 March 2021

Sense International

Trustees' report for the year ended 31 March 2021 (continued)

Volunteers

Sense International’s work is supported by volunteers. Our Board members in the UK and on the national Board of each programme are volunteers, and five volunteers have worked as interns in our offices in Kenya and Uganda during the course of the year. Together we estimate that volunteers have worked for 4,000 hours supporting Sense International. No monetary value has been placed on this support in the Statement of Financial Activities. Sense International is also supported by people raising funds for Sense International as volunteers and by volunteers in the charity shops that Sense manages for the benefit of Sense International.

Fundraising and engagement

We would like to thank all our incredible supporters who have helped Sense International in 2020/21. It has been a difficult year, with fundraising events being cancelled due to the pandemic. In the last few years, Sense International has invested in fundraising and has seen growth in Trusts, Foundations and Philanthropy income which has continued through this year. We have worked in partnership with funders on grants and contracts when we have adapted our programmes to the changing needs of those we support and to the challenging working conditions due to the pandemic. We continue to build long-term relationships with all of our supporters and partners, ensuring we value the contribution every individual, group or organisation makes to Sense International – whether that be their time, their voice, their energy, or their financial support.

Our commitment to fundraise responsibly

Our fundraising is carried out in line with Sense International’s values which means that honesty, transparency and accountability are central to everything we do. Ensuring that our supporters trust us is critical to all our fundraising efforts. We continue to comply with all legislative and regulatory requirements, and ensure that our policies, guidelines and processes are reviewed and updated regularly. We have guidelines in place for fundraising from vulnerable people and never put pressure on anyone to donate.

Sense International is registered with the Fundraising Regulator and works in a way that is compliant with the Code of Fundraising Practice.

Suppliers and those fundraising on our behalf are closely monitored through regular meetings, and in the event of contracts not being adhered to they are brought to an end.

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Annual report and financial statements for the year ended 31 March 2021

Trustees' report for the year ended 31 March 2021 (continued)

In 2020/21 we worked with two professional fundraisers and no commercial participators to support our fundraising.

Last year we did not receive any complaints about Sense International’s fundraising, nor were any complaints were made to the Fundraising Regulator during this period. We respond quickly to requests to change the way in which we contact people and always ensure that we manage our supporters’ personal details in a respectful and secure manner. We also review our data management procedures on a regular basis.

From 1st April 2020 to 31 March 2021, the team received three requests from Sense International supporters through the Fundraising Preference Service asking us to stop sending fundraising communications to them. These requests were actioned.

Fundraising is overseen by the Director of Engagement for Sense and the Sense International Fundraising Advisory Committee (a sub-committee of the Board).

Governance

There were eleven Trustees on the Board during the year as detailed below:

Maria Arce-Moreira Richard Cooper Nicholas Corby Dean Lumer Lucy Roberts Raaxeet Shah Sunil Shah (Treasurer) Sunil Sheth (Chair) Verity Stiff(Vice-Chair) Susan Turner (stepped down 15 September 2020) Lauren Watters Gillian Wood (appointed 15 September 2020)

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Trustees' report for the year ended 31 March 2021 (continued)

Governance (continued)

The Trustees are elected at the Annual General Meeting (AGM) for a term of three years. The Board may appoint members by co-option who will hold office until the following AGM and shall be eligible for re-election by the Board or election at the AGM. The Board meets four times a year and the Trustees are expected to attend all Board meetings.

The Programme Advisory Committee is appointed by the Board and has five Trustees who meet with the Director and the Senior Programme team to discuss strategic and operational programmatic issues as well as Safeguarding. It meets four times a year and reports to the Board.

The Fundraising Advisory Committee meets regularly between Board meetings to discuss progress against the Fundraising Strategy and to support events and approaches to individuals, companies and Trusts / Foundations.

The Governance Committee is convened when needed.

Recruitment of new Trustees

Prospective candidates to be Trustees for Sense International are interviewed by at least two members of the Board and the Director following

responses to an advert, or through recommendation. They also meet the Chair of the Board. The appointment of new Trustees is recommended to the Board of Trustees and on acceptance by the Board they are co-opted, until standing for election at the following AGM.

There is a comprehensive induction for new Trustees. The induction plan involves meetings with senior staff and internal and external training as necessary, along with an information pack, including signing up to adhere to appropriate policies e.g. Conflict of Interest and Safeguarding.

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Annual report and financial statements for the year ended 31 March 2021

Sense International

Trustees' report for the year ended 31 March 2021 (continued)

Relationship with related parties

Sense International is an independently registered charity and company, and is a subsidiary of Sense, the National Deafblind and Rubella Association (“Sense”). The Chief Executive of Sense International also holds the post of Chief Executive of Sense. The Board of Trustees reports once a year, at the AGM, to Sense, the sole member of Sense International. Sense provides support through sharing common facilities such as office space and IT, accounting and human resources support.

Delegated authority

The Board has delegated the day-to-day operational management of the organisation to the Chief Executive. The broad areas of delegation, for which the Chief Executive is accountable, are set out in the Sense governance handbook and are similar for Sense International.

To ensure these responsibilities are discharged effectively, the Chief Executive delegates responsibility to the Director of Sense International. The Director of Sense International is also a member of the Sense Executive Team.

Statement of trustees’ responsibilities

The trustees (who are also directors of Sense International for the purposes of company law) are responsible for preparing the Trustees’ Annual Report (including the Strategic Report)and the financial statements in accordance with applicable law and regulation.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law (United Kingdom Generally Accepted Accounting Practice). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

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Sense International Annual report and financial statements for the year ended 31 March 2021

Trustees' report for the year ended 31 March 2021 (continued)

Statement of trustees’ responsibilities (continued)

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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.

The trustees are responsible for the maintenance and integrity of 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.

In accordance with Section 418, directors’ reports shall include a statement, in the case of each director in office at the date the directors’ report is approved, that:

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Annual report and financial statements for the year ended 31 March 2021

Sense International

Trustees' report for the year ended 31 March 2021 (continued)

Public Benefit

Trustees have referred to the information contained in the Charity Commission’s guidance on public benefit when reviewing aims and objectives, and planning future activities to implement the charity’s objects.

The information given about our objectives give clear examples of how our work is beneficial and brings public benefit through a wide range of activities and will continue to provide public benefit in line with our objects.

Charity Governance Code

The Board of Sense International discussed the Charity Governance Code at their meeting on 29th June 2020. The Trustees reviewed Sense International’s rating against the principles and key outcomes. Trustees noted that the Code asks charities to publish a statement in their annual report explaining the use of the Code, including three principles specifically:

The Board currently has a good mixture of professional skills. In terms of gender balance during most of the year there were six male and five female Trustees. Among the Trustees there is experience of South Asia, East Africa and Latin America as well as a parent of a child with deafblindness. When discussing new recruitment, the Governance Committee keep diversity in mind. Age is an aspect of diversity kept under review by the Board.

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Trustees' report for the year ended 31 March 2021 (continued)

Charity Governance Code (continued)

Gender balance of management roles:

Safeguarding

Following a review of safeguarding policies, practices and procedures across the organisation in 2019/20, Sense International continued to implement its comprehensive action plan and started 2020/21 with further policies to complement the safeguarding system, as well as routine reviews of existing policies and reporting procedures. 2020/21 has focused on consolidation of the the safeguarding systems while responding to changing risks, particularly those arising from the pandemic in terms of isolation and remote working in the context of increased risk of abuse. This has been led by a group of staff Safeguarding Focal Points from the countries where we work.

All staff complete an online training module during their probation which serves as an introduction to child and vulnerable adult protection and safeguarding considerations. Training opportunities are actively sought for those staff whose roles require further input. Safeguarding Focal Points lead on safeguarding issues in each of the country programmes. Following clear terms of reference, these individuals take responsibility for championing good safeguarding practice at local level, meet regularly to share experience and feed into wider organisational work to strengthen systems and procedures. This network has proved valuable in fostering greater understanding and embedding a positive safeguarding culture.

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Annual report and financial statements for the year ended 31 March 2021

Sense International

Trustees' report for the year ended 31 March 2021 (continued)

Safeguarding (continued)

Furthermore, additional training and discussion with local trustees has ensured that safeguarding is addressed at national Board level and that Board Focal Points have been identified in each country. Organisational level risk registers include safeguarding risks and are reported against at Board meetings.

Clear and well understood reporting procedures are very important to ensure that staff, volunteers and others in contact with the organisation know how they can raise a concern. The report@senseinternational.org.uk mailbox and clear lines of communication between safeguarding leads in the different teams means reports feed through to the UK, regardless of where they occur. This means that cases can be assessed and management support provided, as appropriate. During 2020/21 we received four reports, none of which met the Charity Commission’s definition of a Serious Incident and were subsequently resolved/handled internally.

For further information on Sense International’s Safeguarding System and related work, please visit our website: www.senseinternational.org.uk/about-us/our-safeguarding-statement

Environmental Statement

Sense International does not undertake any activities that cause environmental damage. We are aware of the need to keep our use of CO2 emissions to a minimum and while the last financial year has presented many challenges associated with COVID-19, it has also provided some opportunities for us to reflect upon our ways of working. We will be considering these in more detail as we start developing our new strategy during 2021/2022 to ensure our approach has the minimum impact on the environment while enabling us to meet our strategic objectives effectively and in compliance with donor requirements.

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Trustees' report for the year ended 31 March 2021 (continued)

Reappointment of auditors

A resolution to reappoint PricewaterhouseCoopers LLP as auditors to the company will be proposed at the annual general meeting.

By Order of Trustees

Sunil Sheth

Chair

Date: 22 September 2021

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021

Sense International is a global charity supporting people with deafblindness in Bangladesh, India, Kenya, Nepal, Peru, Romania, Tanzania and Uganda. Children and adults with deafblindness in these countries struggle to access the healthcare, education, vocational training and opportunities to participate in their community which they have a right to.

We provide expertise, training and support to local organisations, to enable children and adults with deafblindness to communicate, develop self-care, study at home or at school and learn skills to generate an income. We also advocate to governments to make changes to laws, policies and practices so people with deafblindness can thrive.

COVID-19

The COVID pandemic affected all our teams during this year. Our activities have been constantly adapted to the changing needs of the people with deafblindness we support, the changing public health situation in the countries where we operate, and the changing priorities of donors. Despite some of our activities being severely curtailed, particularly home-visits to children with deafblindness and access to inclusive education with the closure of many schools due to lockdown restrictions, we have mobilised staff and partners to contact the people with deafblindness we support, and their families, with information on how to stay safe, delivered food parcels and hygiene equipment to families, connected families to local support schemes where these exist and have been advocating to governments for people with deafblindness to be included in national response plans. We have also fed into government guidance to make it more disability inclusive, for example, plans to re-open schools.

Four strategic objectives

Sense International has four strategic objectives:

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Overall, it has largely been a year of great success in meeting our strategic objectives. However, there are objectives where we had planned to achieve more, for example, in screening and early intervention, and vocational training, where most of the activities require face to face contact. While we delivered quality services where possible, our efforts were severely hampered by the impact of external factors caused by COVID-19, resulting in delays delivering activities due to global lockdown restrictions and the continual need to adapt and rephase our projects to respond effectively to the immediate needs of persons with deafblindness while complying with donor requirements. We have been working on our plans for the future to mitigate some of the challenges encountered this year and will continue to deliver quality services in line with our commitment to ensure the rights of people with deafblindness are realised.

Strategic objective 1 - Ensure quality services

Across Sense International we strive to demonstrate the benefits of increasing access to high quality services for people with deafblindness, including working with government ministries to encourage learning and sustainability. We work across three themes: screening and early intervention, inclusive education and vocational skills and livelihoods.

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Screening and Early Intervention

Key achievements

The sooner any baby with visual and/or hearing impairment is identified, and given the support they need, the more likely they are to develop to their full potential.

India: Early intervention screening and services were disrupted in the year due to the pandemic. However over 2000 children were screened for sensory impairments with more than 600 children receiving early intervention services, including five with deafblindness and multi sensory impairments.

We demonstrate to Ministries of Health how screening can identify impairment at an early stage, and the huge difference that early years of professional support and therapy can make. We train health workers and enable parents to understand and communicate with their child, as well as working with them at home to boost their child’s progress towards achieving their developmental milestones.

Kenya: A new sensory screening and early intervention project started in Garissa and Kwale Counties in October 2020, targeting 55,000 children to be screened for sensory impairments and 124 children and their families supported through early intervention therapy. The construction of four early intervention units also started and will be equipped with sensory screening and therapy equipment was sourced and 169 health workers were trained on disability and sensory screening.

Tanzania: More than 10,000 children were screened for sensory impairments with 85 being identified with deafblindness and other complex disabilities who were supported with early intervention therapy services and assistive devices.

Uganda: Between April and September almost 7000 children were screened for sensory impairments with 50 children being identified with deafblindness and other complex disabilities and supported with early intervention therapy and assistive devices.

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Inclusive Education Key achievements

Every child has the right to an education. We work with families, schools, colleges, partner organisations, government institutions and Ministries of Education, to enable learners with deafblindness to fulfil their potential, by getting the educational support that they need.

This may be home-based, centre-based or in a mainstream school where the child receives support from a learning support assistant. We do what is needed to enable children with deafblindness to learn – from training parents and teachers, to providing specialist technology and adapting school facilities, curricula and learning materials.

Bangladesh: We worked with 10 partner organisations to provide education and livelihood support to 695 children and young adults. Due to continued lockdown restrictions, our field educators had to provide services and support by telephone and monthly home visits. In addition, we provided cash support to the families which allowed them to survive the pandemic.

India : More than 1700 children received centre based, home based and online services during the year and almost 1000 teachers were trained on appropriate teaching techniques for children with deafblindness studying in mainstream schools. A further 4200 educators, parents and other professionals were trained on deafblindness through 17 national webinars. Parents and caregivers were trained through a three month online course and 115 paramedical and medical professionals were also trained helping to address some of the barriers to education for children with deafblindness.

Kenya: We developed the Learning Support Assistants (LSAs) curriculum, guidelines and training manual, and trained 99 LSAs through the Kenya Institute of Special Education, enabling 99 children with deafblindness and other complex disabilities to be identified and enrolled in mainstream education. A further 163 children with deafblindness and other complex disabilities received home-based education. We trained 254 education professionals on disability and inclusive education for children with deafblindness and other complex disabilities. Handwashing stations were distributed to 75 schools, food and medicine distributed to over 300 families, and training on soap making delivered in nine schools. Accessible COVID-19 information was produced and disseminated.

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Inclusive Education (continued) Key achievements (continued)
Nepal:We set up a resource class in a community school in Rupandehi enrolling six
children with deafblindness and work has been done on selecting a community school in
Morang for another resource class. Once operational, school enrolment campaigns will be
conducted in both districts. Currently, we are supporting 66 children and young adults with
deafblindness to attend school.
Peru:235 educational professionals were trained in specialised teaching methods for
learners with deafblindness (including 81 teachers in Bolivia). Three new sensory rooms
were established in special education schools with staff trained in sensory stimulation
approach. New referral system was developed and launched to ensure improved access to
inclusive education for learners with deafblindness.
Romania:E-Sense educational software platform was lauched to support teachers and
parents of learners with sensory impariments and testing begun with partner schools.
Tanzania: We conducted a capacity assessment of special primary schools in Tanzania to
support learners with deafblindness/MSI. We also started the process of rolling out the Orbit
Reader 20 (Introducing the Orbit Reader 20 - RNIB - See differently) for learners with vision
impairments in partnership with the Tanzania Institute of Education, the Ministry of
Education and Kilimanjaro Blind Trust.
Uganda:The new Holistic Early Childhood Development (ECD) for children with complex
disabilities project was launched enabling access to holistic ECD services that address
health, nutrition, safety, protection, stimulation and care needs of 300 children with
deafblindness.

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Vocational training and livelihoods

Key achievements

Young people with deafblindness want to be as independent as possible. They want to learn vocational skills and earn a living or contribute to the household income. We support them through the different stages of this process, enabling them to join a vocational training centre, become an apprentice, or make a plan and start up their own business. We provide links to advisers and local business support schemes.

Bangladesh: Working in partnership with Jhikargacha Development Organization (JDO), we provided training to caregivers and persons with deafblindness on Poultry and Cattle rearing for income generation.

India: About 750 adults with deafblindness and multiple disabilities received centre based, home based and online support in vocational skills, including financial support to start income generating activities or to rebuild their businesses during the pandemic.

Tanzania: We trained 36 youths with deafblindness and other complex disabilities on business development, book-keeping and safeguarding. They were also supported with small grants to set up their own businesses.

Peru: We supported 45 young people with deafblindness and their families in Arequipa, Cusco and Lima to develop business plans and launch their enterprises with some seed funding provided, alongside advocacy to the Ministry of Labour to support development of a vocational training model.

Kenya: We supported 12 young people with deafblindness, micro-entrepeneurs, with training, guidance and grants to develop small scale businesses. During the COVID-19 lockdown we also provided them with accessible information, personal protective equipment and additional grants to diversify and further develop their businesses.

Uganda: We developed and printed vocational skills resource books to support the vocational curriculum for learners with deafblindness and other complex disabilities. We also trained 12 Instructors from 6 vocational training centres and established four community based vocational institutions. Communicator guides were also trained on use of tactile and basic communication skills.

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Strategic Objective 2: Improved knowledge and understanding of deafblindness

We are always seeking to understand more about the challenges facing people with deafblindness and the effectiveness of our interventions. Research provides us with valuable evidence which we use to advocate to governments for improvements in their implementation of the UN Convention on the Rights of Persons with Disabilities.

Improved knowledge and understanding of Key achievements deafblindness Bangladesh: Working in partnerhip with the Centre for Disability in Development (CDD), we We are always seeking to understand more about have raised awareness of deafblindness and on the rights of persons with deafblindness in the challenges facing people with deafblindness and the community and in schools, including developing a video on hygiene practice and health the effectiveness of our interventions. Research directives which has been circulated using local cable channel in areas where UKAM project provides us with valuable evidence which we use to is being implemented. The video is available on Youtube: advocate to governments for improvements in their https://www.youtube.com/watch?v=jG2k0KKz0Ls implementation of the UN Convention on the Rights India : We contributed to the Mudra Institute of Communications, Ahmedabad (MICA) of Persons with Disabilities. study on the impact of COVID-19 on persons with deafblindness. Nepal: We contributed to research on experiences of persons with disabilities by the Institute of Development Studies during the COVID-19 pandemic. Peru : We shared learning from the Latin America Children’s Trust (LACT) Education programme with the Ministry of Education and learning from the Maria Marina Foundation and Fundación ONCE para América Latina Skills for Life programme with the Ministry of Labour and Employment to improve knowledge and understanding of deafblindness.

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Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Improved knowledge and understanding of
deafblindness (continued)
Key achievements (continued)
Romania: We held the International conference “Deafblindness during the pandemic” online
with over 200 participants sharing learning and experiences of life during the pandemic for
people with deafblindness, their families, teachers and support workers. We conducted an
online survey of 18 special schools on children and young people with sensory impairments
and their internet usage to feed into design of materials for the Sensi-Online Safety for
Children with Sensory Impairments project and for wider use.
Tanzania: We conducted an assessment of 10 resource hubs to support learners with
deafblindness and complex disabilities resulting in Sense International Tanzania being
requested by the Ministry of Education to support the harmonisation of the draft syllabus in
line with competence-based standards.
Kenya:In partnership with the Action Network for Children with Disabilities, we launched the
monitoring report on implementation of the early years competence based curriculum for
learners with diverse disabilities. The launch meeting was attended by 50 Government,
Non-Government and civil society institutions. Our report of the Rapid Response Fund
project that was implemented in response to the COVID-19 includes recommendations for
disability inclusion in emergency response work, particularly deafblindness and other
complex disabilities.
Uganda:We showcaseed the Orbit Reader 20 technology at the Teacher Instructor
Education and Training department (TIET) third teacher education symposium that was
organised by the Ministry of Education.

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Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Strategic Objective 3: Voice of people with deafblindness is heard

Voice of people with deafblindness is heard Key achievements Disability activists say “nothing about us without us” Bangladesh: Two regional network meetings were attended by 30 young adults with and it is right that people living with deafblindness deafblindness. should be the ones speaking out about the India: We encouraged adult deafblind network members to participate in discussions, challenges they face and the changes they want to surveys and consultations. Many of them are engaged with Deafblind International Youth see. Network and their efforts ensured deafblind inclusion in the Commonwealth Network of Children and Youth with Disabilities (CCYDN). In addition, the National Human Rights We support people with deafblindness to speak out Commission (NHRC) issued advice using inputs from these recommendations. Our young through training, networking and providing achiever in sports, Pushpa has been chosen by CNN, the international news agency, to opportunities to meet with decision-makers. We also showcase her achievements and challenges as a young adult with deafblindness through a support groups of parents of children with short movie. deafblindness. While caregivers cannot speak on We have enhanced online engagement of people with Deafblindness and their families and behalf of their children, they appreciate support to they have started interacting with officials to resolve issues related to disability pension, advocate to the government for social protection, ration and medicine support during lockdown. They are actively participating in webinars, access to services and educational opportunities for their children. roundtable discussions, Right to Information (RTI) workshops and policy consultations and participated in state advocacy meetings attended by disability commissioners and directors from state departments of education, health and social welfare. Nepal: We organised a national workshop for 44 adults with deafblindness and 19 parents. We also continue to work with Society of Deafblind Parents (SDBP) and Deafblind Association Nepal to ensure the voices of the persons with deafblindness and their parents are heard.

24

Annual report and financial statements for the year ended 31 March 2021

Sense International

Strategic report for the year ended 31 March 2021 (continued)

Voice of people with deafblindness is heard
(continued)
Romania:22 children and young people took part in national campaign on the rights of
people with disabilities and an online advocacy groups of young people with
deafblindness was established.
Tanzania:We supported the Tanzanian Association of the Deafblind (TASODEB) with an
organisational assessment and the development of a capacity strengthening plan.
Uganda:We continued to support the National Association of the Deafblind Uganda
(NADBU) and the Ugandan Parents of Deafblind Children Association in particular with
management and communication skills training.
Peru:We supported the establishment of a new association called the Asociación De
Sordociegos Unidos Del Peru (ASCUP), formed by people with deafblindness and family
members.
UK:We continue to work with the World Federation of the Deafblind.

25

Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Strategic objective 4: Rights are recognised and realised

Rights are recognised and realised
We advocate for change based on the UN
Convention of the Rights of Persons with Disabilities
(UNCRPD) and other UN Conventions such as the
Convention on the Rights of the Child. We raise
awareness among people with deafblindness, their
families and communities to increase understanding
that everyone has rights to health care, education,
decent work, social protection, inclusion and
participation. We advocate with governments for
progressive realisation of these rights, pushing for
better implementation of the UNCRPD at all levels,
so that people with deafblindness can live, learn and
thrive.
Key achievements
Bangladesh:Sense International India organized the participation of a panel of adults
with deafblindness in side events of 59th session of the UN Commission for Social
Development.
India:We advocated for change and progressive realisation of rights of people with
deafblindness at state, national and international levels through representation and
participation of persons with deafblindness and their support persons including family
members. We have successfully leveraged our special consultative status at United
Nations to get visibility for persons with deafblindness at UN High Level Political Forum
(HLPF), UN World Data Forum (UNWDF), UNCRPD Conference of States Parties
(COSP13) and UN Commission for Social Development (UNCSocD59). Our written and
oral statements were published and presented during these UN events.
We held national webinars around Helen Keller Day and World Disability Day with
representation from National institutes. We participate in the State Planning Commission
task force of Chattisgarh state and in Delhi state advisory committee to state disability
commissioner.
Nepal:We advocate for ensuring people with deafblindness are included in the regulation
of rights of persons with disabilities and that the regulations are accessible.

26

Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Rights are recognised and realised (continued) Romania: We responded to the call for consultations on the new national Strategy for People with Disabilities 2021-27 led by the National Authority for People with Disabilities, highlighting the importance of specifically mentioning deafblindness as a distinct disability and met with Ministry of Labour officials and the President of the National Authority of People with Disabilities to discuss criteria for recognition of deafblindness in legislation. Uganda: We organised stakeholder engagement which successfully ensured that specific provisions on deafblindness were included in the draft National Disability Policy. Peru : Through the network ‘Working Table on Disability and Rights’ we campaigned against a newly proposed disability rights Bill, instead advocating for the continued progress and proper implementation of the existing legislation. We lobbied the Government at the start of the pandemic for proper inclusion of people with disabilities in their emergency response protocols which initially failed to reach our community of people with deafblindness and multiple disabilities.

27

Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Objectives for 2021/22

In 2021/22 we will continue to further the objectives set out in our strategy - `Realising Rights: From Isolation to Inclusion’:

28

Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Internal Financial Control

The systems of internal control are designed to provide reasonable assurance against material misstatement or loss. They include:

Identification and management of risks

The Trustees adopted a risk management policy in December 2018 which was updated on 26th November 2019. Trustees have delegated day-to-day responsibility for the management of risks to the Director of Sense International. An ongoing risk management process assesses business risks and implements risk management strategies. This involves identifying the types of risks the Charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and regularly updating an action plan to allow satisfactory mitigation and management of likely risks.

This occurs as an intrinsic part of the annual operational planning process and is then reviewed in regular meetings of senior managers, reported to the Trustees each quarter and further overseen by the Sense audit committee. The Trustees have developed systems to respond quickly to evolving risks arising from factors within the Charity and to changes in the external environment, including procedures for reporting failings immediately to appropriate levels of management, the Trustees, and when required to other external authorities such as the Charity Commission, together with details of corrective action being undertaken.

29

Sense International

Annual report and financial statements for the year ended 31 March 2021

Strategic report for the year ended 31 March 2021 (continued)

Identification and management of risks (continued)

The principal risks are as follows:

Financial review for the year ended 31 March 2021

Income for the year was £2.32m (2020: £2.48m). The decrease was as a result of lower income from fundraising events and from the charity shops which Sense operate for Sense International’s benefit. Total expenditure was £2.46m (2020: £2.29m). The proportion of expenditure spent on charitable activities was unaltered at 89% (2020: 89%).

30

Annual report and financial statements for the year ended 31 March 2021

Sense International

Strategic report for the year ended 31 March 2021 (continued)

Reserves

The Trustees agreed an aim to hold unrestricted reserves equivalent to six months’ expenditure. The Trustees have set this target in order to ensure Sense International has reserves capable of providing sufficient working capital for budgeted operational commitments and funding responsive action in the event of a significant financial downturn.

Alongside this, the Trustees take account of any risks that might impact on the level of reserves required. These include:

At 31 March 2021, restricted reserves totalled £1,189,376 and unrestricted reserves totalled £58,816 which is equivalent to one weeks’ expenditure only. (2020: £1,199,606 and £183,988 respectively, the later equivalent to four weeks’ expenditure).

In 2019, Sense International adopted a three year fundraising strategy focussed on raising income and unrestricted income in particular. This has successfully led to an increase in fundraised income from philanthropy and trusts. However, unrestricted income from events has been much reduced as a result of the pandemic, and no income was received from Sense in respect of the charity shops it operates for the benefit of Sense International, as these made losses during the lockdown. As a result unrestricted reserves decreased over the year. We expect unrestricted income from these sources to resume in the year ending 31 March 2022, putting the charity in a position to increase its reserves in future years towards the target set in the reserves policy.

By Order of Trustees

Sunil Sheth

Chair

Date: 22 September 2021

31

Sense International Annual report and financial statement for the year ended 31 March 2021

Independent auditors’ report to the members of Sense International

Report on the audit of the financial statements

Opinion

In our opinion, Sense International’s financial statements (the “financial statements”):

We have audited the financial statements, included within the Annual Report and Financial Statements (the “Annual Report”), which comprise the Balance Sheet as at 31 March 2021; the Statement of Financial Activities (incorporating an income and expenditure account) for the year then ended; the Accounting policies; and the notes to the financial statements.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities under ISAs (UK) are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remained independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, which includes the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Conclusions relating to going concern

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from the date on which the financial statements are authorised for issue.

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

However, because not all future events or conditions can be predicted, this conclusion is not a guarantee as to the charitable company’s ability to continue as a going concern.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Reporting on other information

The other information comprises all of the information in the Annual Report other than the financial statements and our auditors’ report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except to the extent otherwise explicitly stated in this report, any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify an apparent material inconsistency or material misstatement, we are required to perform procedures to conclude whether there is a material misstatement of the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report based on these responsibilities.

32

Annual report and financial statement for the year ended 31 March 2021

Sense International

Independent auditors’ report to the members of Sense International (continued)

Based on our work undertaken in the course of the audit, the Companies Act 2006 requires us also to report certain opinions and matters as described below.

Strategic Report and Trustees’ Report

In our opinion, based on the work undertaken in the course of the audit the information given in the Trustees’ Report, including the Strategic Report, for the financial year for which the financial statements are prepared is consistent with the financial statements; and the Strategic Report and the Trustees’ Report have been prepared in accordance with applicable legal requirements.

In addition, in light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we are required to report if we have identified any material misstatements in the Strategic Report and the Trustees’ Report. We have nothing to report in this respect.

Responsibilities for the financial statements and the audit

Responsibilities of the trustees for the financial statements

As explained more fully in the statement of trustees’ responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the applicable framework and for being satisfied that they give a true and fair view. The trustees are also responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors’ responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the charitable company/industry, we identified that the principal risks of noncompliance with laws and regulations related to the Charities Act 2011, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries and the manipulation of key accounting judgements and estimates. Audit procedures performed included:

33

Sense International

Annual report and financial statement for the year ended 31 March 2021

Independent auditors’ report to the members of Sense International (continued)

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors’ report.

Use of this report

This report, including the opinions, has been prepared for and only for the charity’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and for no other purpose. We do not, in giving these opinions, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Other required reporting

Companies Act 2006 exception reporting

Under the Companies Act 2006 we are required to report to you if, in our opinion:

We have no exceptions to report arising from this responsibility.

Daniel Chan (Senior Statutory Auditor) for and on behalf of PricewaterhouseCoopers LLP Chartered Accountants and Statutory Auditors Birmingham 22 September 2021

34

Sense International Annual report and financial statement for the year ended 31 March 2021

Statement of Financial Activities (incorporating an income and expenditure account) for the year ended 31 March 2021

Note Unrestricted Restricted Total Total
Funds Funds 2021 2020
£ £ £ £
Income from
Donations and 3 556,468 799,267 1,355,735 1,677,256
legacies
Charitable activities 2 5,356 953,432 958,788 794,745
Investments 202 5,591 5,793 4,201
**Total ** 562,026 1,758,290 2,320,316 2,476,202
Expenditure on
Raising funds 4 257,545 5,795 263,340 247,022
Charitable activities 4 259,271 1,933,107 2,192,378 2,047,951
Total 516,816 1,938,902 2,455,718 2,294,973
Net income/(expenditure) 45,210 (180,612) (135,402) 181,229
Transfers from
unrestricted to
restricted funds 10 (170,382) 170,382 - -
Fund balances brought
forward at start of year 183,988 1,199,606 1,383,594 1,202,365
Fund balances carried
forward at end of year 58,816 1,189,376 1,248,192 1,383,594

The notes on pages 41 to 52 form part of these financial statements.

All the results included in the statement of financial activities above relate to continuing activities. The Charity has no recognised gains and losses other than those included in the statement of financial activities above, and therefore no separate statement of other comprehensive income has been presented. There is no difference between the fund balances and the net incoming resources for the years stated above and their historical cost equivalents.

The comparative Statement of Financial Activities for the year ended 31 March 2020 is is given in Note 1.

35

Sense International Annual report and financial statement for the year ended 31 March 2021

Balance Sheet as at 31 March 2021

Note 2021 2020
£ £
Fixed assets
Tangible assets 5 62,690 2,089
Current assets
Debtors 6 305,256 219,247
Cash at bank and in hand 1,071,237 1,410,220
Total current assets 1,376,493 1,629,467
Liabilities
Creditors falling due within one year 7 (150,991) (207,962)
Net current assets 1,225,502 1,421,505
Total assets less current liabilities 1,288,192 1,423,594
Creditors falling due after more than 8 (40,000) (40,000)
one year
Total net assets 1,248,192 1,383,594
The funds of the Charity:
Restricted funds 10 1,189,376 1,199,606
Unrestricted funds 10 58,816 183,988
Total charity funds 11 1,248,192 1,383,594

The financial statements on pages 35 to 52 were approved by the Board on 22 September 2021

Sunil Sheth Chair

Company registration number 3742986

36

Sense International Annual report and financial statement for the year ended 31 March 2021

Accounting policies

Statement of Compliance

The financial statements have been prepared in compliance with United Kingdom Accounting Standards including:

Basis of Preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of investments at market value and in accordance with applicable UK accounting standards; Accounting and Reporting for Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP FRS 102); the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland ("FRS 102"); and the Companies Act 2006.

The Trustees have reviewed the Company’s forecasts and made appropriate enquiries of the wider Group’s financial position and forecasts, including assessment of a severe but plausible downside scenario in relation to the impact of COVID19 in assessing the adoption of the going concern basis of accounting in preparing the annual financial statements. On this basis and considering the ongoing financial support confirmed by the parent company, Sense, The National Deafblind and Rubella Association (“Sense”), the financial statements have been prepared on the going concern basis.

The Charity has taken advantage of the exemption, under paragraph 1.12(b), from preparing a statement of cash flows, on the basis that it is a qualifying entity and its ultimate parent company, Sense includes the Charity’s cash flows in its consolidated financial statements.

Particulars of the significant accounting policies of the Charity are given below.

37

Sense International

Annual report and financial statement for the year ended 31 March 2021

Accounting policies (continued)

Income from Charitable Activities

This consists of income from grants and contracts, which is recognised and included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants received in advance but with donor imposed conditions that specify the time period in which the expenditure of resources can take place are accounted for as deferred income and recognised as a liability. Income receivable under the terms of a grant at balance sheet date is recognised as accrued income and recognised within debtors.

Donations and Legacies

Legacy income is recognised on a receivable basis when it is probable that legacy income will be received and the value of the incoming resources can be measured with sufficient reliability. Donations are accounted for when received.

Donations includes donations from Sense International’s parent company, Sense. Sense operates five shops for the benefit of Sense International and the profit from these shops is donated to Sense International and included in donations and legacies.

Investment Income

Investment income consists of bank interest and is recognised on a receivable basis.

Expenditure

All expenditure, including any irrecoverable VAT, is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Fundraising for Sense International is carried out by fundraisers employed by the parent charity Sense and all costs charged to Sense International for this work are direct costs. Accordingly, all support costs relate to charitable activities.

Cost incurred by country programmes are included within direct costs. Costs incurred in the UK are allocated to direct or support costs based on an estimate of the split by activity of staff time in each cost centre.

Governance Costs

Governance costs include external audit and Trustees’ expenses.

38

Sense International

Annual report and financial statement for the year ended 31 March 2021

Accounting policies (continued)

Cash at Bank and in Hand

Cash at bank and in hand includes cash in hand, deposits held at call with banks, And other short-term highly liquid investments with original maturities of three months or less.

Foreign Currency

i. Functional and presentation currency

The company’s functional and presentation currency is the pound sterling.

ii. Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Recognition of Liabilities

Liabilities are recognised when an obligation arises to transfer economic benefits as a result of past transactions or events.

Fixed Assets and Depreciation

Depreciation is calculated so as to write off the cost of tangible assets over their estimated useful economic lives in equal annual instalments over 4 years.

Purchases of fixed assets valued at £500 and above are capitalised, otherwise they are expensed in the year the cost is incurred.

Pension Costs

The charity operates defined contribution schemes for staff. Contributions are charged to the Statement of Financial Activities in the period in which they are payable.

Taxation

The company is recognised as a charity by Her Majesty’s Revenue and Customs for the purposes of Section 505 of the Income and Corporation Taxes Act 1988 and is exempt from Corporation Tax.

39

Sense International

Annual report and financial statement for the year ended 31 March 2021

Accounting policies (continued)

Fund Accounting

Unrestricted funds, which have not been designated for other purposes, are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.

Restricted funds are those which are to be used in accordance with specific instructions imposed by the donors or which have been raised by the charity for particular purposes.

Restricted fund expenditure is accounted for when the funds are expended. All expenditure made in the countries we work in outside the UK is accounted for as restricted fund expenditure and a transfer is made from unrestricted funds at the end of the year to cover any expenditure not covered by restricted income.

Investment income and gains are allocated to the appropriate fund.

Principal Accounting Estimates and Judgements

In the application of Sense International’s accounting policies, management is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. These estimates together with their underlying assumptions are continually reviewed. Actual results may differ from those estimates. The matter below is considered to be the most important in understanding the judgements that are involved in preparing the financial statements and the uncertainties that could impact the amounts reported:

40

Sense International Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021

1 Comparative Statement of Financial Activities for the year ended 31 March 2020

Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Income from
Donations and legacies 586,192 1,091,064 1,677,256
Charitable activities - 794,745 794,745
Investments 2,324 1,877 4,201
Total 588,516 1,887,686 2,476,202
Expenditure on
Raising funds 232,698 14,324 247,022
Charitable activities 293,824 1,754,127 2,047,951
Total 526,522 1,768,451 2,294,973
Net income 61,994 119,235 181,229
Transfers from unrestricted to (346,967) 346,967 -
restricted funds
Fund balances brought forward at 468,961 733,404 1,202,365
start of year
Fund balances carried forward at 183,988 1,199,606 1,383,594
**end of year **

41

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

2 Income from charitable activities

come from charitable activities
2021 2020
£ £
Foreign, Commonwealth and Development 142,362 62,618
Office (FCDO) – formerly DFID
Learning for All: Inclusive Education for
Learners with Complex Disabilities in Kenya
(UK Aid Direct)
Foreign, Commonwealth and Development 122,974 -
Office (FCDO) – formerly DFID
UK Aid Direct Rapid Response Fund: COVID-
19 Rapid Response for People with
Deafblindess, their families and Schools in
Kenya (supplementary to project above)
Foreign, Commonwealth and Development 138,282 57,887
Office (FCDO) – formerly DFID
Disability Inclusive Development (DID)
Programme ‘Inclusive Futures’ consortium
Comic Relief (SI Uganda) 116,253 -
Holistic Early Child Development (ECD) for
Children with Complex Disabilities in Uganda
The Jersey Overseas Aid Commission 98,096 95,307
(JOA)
Healthy Life for People with Deafblindness in
Nepal
The Jersey Overseas Aid Commission 84,024 110,768
(JOA)
Good health and well-being for all: establishing
the first sensory screening and early
intervention programme for children with
deafblindness/multi-sensory impairments in
Tanzania

42

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

2 Income from charitable activities (continued)

2021 2020
£ £
Foreign, Commonwealth and Development 73,669 -
Office (FCDO) – formerly DFID
Improving Developmental Outcomes for
Children with Complex Disabilities in Garissa
and Kwale Counties of Rural Kenya (UK Aid
Match)
The National Lottery Community Fund 67,892 60,029
Improved Livelihoods and Participation in
Society for People with Deafblindess/MSI in
Tanzania (Project ID: 10353772)
Foreign, Commonwealth and Development 64,106 71,756
Office (FCDO) – formerly DFID
Increasing access to inclusive quality education
and lifelong learning for children and young
adults with deafblindness in Bangladesh
The National Lottery Community Fund 27,293 191,551
Improving livelihoods for people with
deafblindness in Uganda (Project IDs:
10305741 and 10357491)
UN Women’s Peace and Humanitarian Fund 18,481 -
(Uganda Society for Disabled Children and
SI Uganda)
Removing barriers to Women’s meaningful
participation in decision-making processes and
responses related to conflict prevention
The Jersey Overseas Aid Commission - 51,032
(JOA)
Enhancing community-based services and
effective education in Bangladesh

43

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

2 Income from charitable activities (continued)

Guernsey Overseas Aid & Development
Commission
Early intervention for children with multi-
sensory impairments in Wakiso, Uganda
Australian High Commission Direct Aid
Programme (DAP)
Establishing 2 early intervention units for
sensory screening and early intervention
services for children with multisensory
impairments (Tanzania)
Foreign, Commonwealth and Development
Office (FCDO) – formerly DFID
Establishing Early Intervention services for
infants with sensory impairments in Kenya and
Uganda (UK Aid Match)
The National Lottery Community Fund
Capacity assessment of the Tanzania
Association of Deafblind People (TASODEB)
(Project ID: 10305741)
Total Grants and Contract Income
Other Income from Charitable Activities
Total Income from Charitable Activities
2021
£
-
-
-
-
953,432
5,356
958,788
2020
£
39,946
33,042
10,744
10,065
794,745
-
794,745

44

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

3 Donation from parent company

During the year, a donation of £350,000 (2020: £40,777) was received from the parent company, Sense.

In the year ended 31 March 2021, the five shops run by Sense that are designated as Sense Ineternational shops were closed for much of the year due to the pandemic and made a loss. Accordingly there was no donation in the year from Sense in respect of net profit on these shops. In the year ended 31 March 2020, Sense donated £122,861 representing the net profit on these five shops. In addition, in the year ended 31 March 2020, Sense donated the proceeds of sales in all its shops donated as part of the Chance to Shine Appeal for Sense International, amounting to £199,223. These amounts are included in donations and legacies.

4 Expenditure

Direct Support Total 2021 Total 2020
Costs Costs
£ £ £ £
Raising funds 263,340 - 263,340 247,022
Charitable activities 2,014,047 178,331 2,192,378 2,047,951
2,277,387 178,331 2,455,718 2,294,973
Support Costs Management Governance Total 2021 Total 2020
£ £ £ £
Charitable activities 153,822 24,509 178,331 176,295
153,822 24,509 178,331 176,295

Governance costs included £5,600 (2020: £5,600) of external audit fees. No payments were made to Sense International’s auditors in respect of non-audit services.

45

Sense International Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

5 Tangible assets

Tangible assets
Computers Motor Fixtures & Total
Vehicles Fittings
£ £ £ £
Cost
At 1 April 2020 21,434 42,569 3,030 67,033
Additions 6,224 59,361 - 65,585
31 March 2021 27,658 101,930 3,030 132,618
Accumulated
Depreciation
At 1 April 2020 20,555 42,569 1,820 64,944
Charge for the year 577 4,104 303 4,984
At 31 March 2021 21,132 46,673 2,123 69,928
Net Book Value
At 31 March 2021 6,526 55,257 907 62,690
At 31 March 2020 879 - 1,210 2,089

All tangible fixed assets are used for charitable purposes. There were no capital commitments at the balance sheet date (2020: £nil).

6 Debtors

Debtors
2021 2020
£ £
Accrued income 198,002 95,646
Prepayments 10,635 8,538
Other debtors 96,619 115,063
305,256 219,247

46

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

7 Creditors falling due within one year

2021 2020
£ £
Trade creditors 5,730 1,048
Amounts owed to Group undertakings 36,536 115,836
Accruals and Deferred income 64,029 65,990
Other creditors 44,696 25,088
150,991 207,962

Amounts due to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

8 Creditors falling due after more than one year

The amount due after more than one year is in respect of a loan of £40,000 that is unsecured, interest free, and repayable in five equal annual instalments from March 2023. The loan is from a related party as disclosed in note 15.

9 Capital

Sense International is registered in England (Company registration number 3742986) as a company limited by guarantee having no share capital. The liability of the member is limited by guarantee. The member has undertaken to contribute an amount not exceeding one pound as may be required in the event of the charity being wound up.

47

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

10 Movement in funds

Fund Balance at
1 April 2020
Income Expenditure Transfers Balance at
31 March
2021
Nelumbo Stiftung Education 251,758 173,280 216,839 - 208,199
Romania–In-country Income 72,794 49,846 22,319 - 100,321
FCDO UK Aid Match Kenya 20,059 107,473 41,966 - 85,566
Comic Relief Uganda - 116,744 38,397 - 78,347
Nelumbo Stiftung Early
Intervention Uganda
- 74,994 - 74,994
FCDO UK Aid Match
Bangladesh
41,439 64,106 38,011 - 67,534
Latin American Children’s Trust 49,983 49,511 38,076 - 61,418
Thomas Cook Children's
Charity
81,886 - 21,678 - 60,208
NLCF Uganda 120,394 27,293 88,705 - 58,982
My Turn to Learn Appeal 144,358 27,500 113,798 - 58,060
Enabel Vocational 180,857 1,055 132,435 - 49,477
Tanzania Adults Vocational 35,924 67,892 58,421 - 45,395
Porticus Uganda 2020-21 - 51,209 16,090 - 35,119
Kilimanjaro Blind Trust Africa
Uganda
9,003 38,154 17,977 - 29,180
The Batchworth Trust (Nepal) 12,000 12,000 - - 24,000
Tanzania Early Intervention 25,804 84,024 89,274 - 20,554
Jersey Overseas Aid Nepal 9,335 98,096 90,424 - 17,007
Australian Embassy Tanzania 21,613 - 5,802 - 15,811
Tanzania HDIF 13,643 40,022 44,190 - 9,475
Romania Orange E-Sense 15,197 30,022 40,758 - 4,461
FCDO Rapid Response Fund
Kenya 2020
- 122,974 122,974 - -
FCDO UK Aid Direct Kenya 3,179 142,355 145,534 - -
FCDO UK Aid Direct Kenya
Cofunding
- 11,071 11,071 - -
FCDO (UK Aid Match) Kenya
Early Intervention
- 73,669 73,669 - -
DID TO35 - 92,420 92,420 - -
Else Krone Fresenius - 24,287 24,287 - -
Allan & Nesta Ferguson Fdn - 23,954 23,954 - -
Tanzania Holding Fund - 917 85,672 84,755 -
Uganda Holding Fund - 1,727 54,788 53,061 -
Kenya Holding Fund - 13,633 29,165 15,532 -
Peru Holding Fund - 80 26,225 26,145 -
Other 90,380 137,982 133,983 (9,111) 85,268
Total restricted 1,199,606 1,758,290 1,938,902 170,382 1,189,376
Unrestricted 183,988 562,026 516,816 (170,382) 58,816
Total 1,383,594 2,320,316 2,455,718 - 1,248,192

48

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

10 Movement in funds (continued)

The corresponding amounts for the previous year were as follows:

Fund Balance at
1 April 2019
Income Expenditure Transfers Balance at
31 March
2020
Nelumbo Stiftung Education - 259,350 7,592 - 251,758
Enabel Vocational - 213,969 33,112 - 180,857
My Turn to Learn 192,002 20,000 67,644 - 144,358
NLCF Uganda 109,144 191,551 180,301 - 120,394
Thomas Cook Children's
Charity
- 91,380 9,494 - 81,886
Romania–In-country Income 35,751 37,724 681 - 72,794
Latin American Children’s Trust 53,438 45,892 49,347 - 49,983
FCDO UK Aid Match
Bangladesh
21,997 71,756 52,314 - 41,439
Tanzania Adults Vocational - 60,029 24,105 - 35,924
Tanzania Early Intervention 34,426 110,768 119,390 - 25,804
Australian Embassy Tanzania - 33,042 11,429 - 21,613
FCDO UK Aid Match Kenya - 20,059 - - 20,059
Romania Orange E-Sense - 32,687 17,490 - 15,197
Kenya Ford Foundation 26,911 - 11,772 - 15,139
Tanzania–HDIF - 157,977 144,334 - 13,643
Porticus Uganda 79,885 - 66,548 - 13,337
Guernsey Overseas Aid
Uganda
- 39,946 28,134 - 11,812
Maria Marina Foundation Peru 35,409 21,634 45,861 - 11,182
Kenya Open Society Initiative
East Africa
- 37,794 27,532 - 10,262
Jersey Overseas Aid Nepal - 95,307 85,972 - 9,335
Kilimanjaro Blind Trust Africa
Uganda
- 27,456 18,453 - 9,003
Jersey Overseas Aid
Bangladesh
7,291 51,032 53,009 - 5,314
VOICE Kenya - 22,687 19,483 - 3,204
FCDO UK Aid Direct Kenya - 62,625 59,446 - 3,179
Rubella Appeal 45,000 - 45,000 - -
FCDO UK Aid Match
Bangladesh
40,000 - 40,000 - -
UK Aid Direct Kenya Co-
funding
- 21,354 21,354 - -
Kenya Task Order 6 - 28,960 28,960 - -
Kilimanjaro Blind Trust Africa - 37,292 37,292 - -
Finding Grace Appeal - 20,299 20,299 - -
Tasodeb Capacity Building - 33,286 33,286 - -
Kenya Holding Fund - 986 87,209 86,223 -
Tanzania Holding Fund - 421 121,482 121,061 -
Peru Holding Fund - 130 43,551 43,421 -
Romania Holding Fund - - 68,148 68,148 -
Other 52,150 40,293 88,427 28,114 32,130
Total restricted 733,404 1,887,686 1,768,451 346,967 1,199,606
Unrestricted 468,961 588,516 526,522 (346,967) 183,988
Total 1,202,365 2,476,202 2,294,973 - 1,383,594

49

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

10 Movement in funds (continued)

Restricted funds are funds held by the Charity for particular applications, specified by the donor and within the Charity’s objectives, and can only be applied to those particular purposes. The restrictions may apply to income or capital or both. Many of the restricted funds are generated through Project targeted appeals.

Unrestricted funds

Unrestricted funds are held for the general purposes of the Charity. Because they can be deployed flexibly, unrestricted funds allow the Charity to fund core organisational costs necessary for delivery of projects funded with restricted funds. Unrestricted funds also allows the Charity, through cofunding, to leverage restricted funding from Governmental and State agencies that will usually only commit to fund part of the costs of major projects. Hence, unrestricted funds are vitally important for the day to day operation of the Charity and the support we provide to people with deafblindness and multi-sensory impairments.

11 Analysis of net assets between funds

Unrestricted Restricted Total
Funds Funds
£ £ £
Fixed assets 62,690 - 62,690
Net current assets 36,126 1,189,376 1,225,502
Creditors falling due (40,000) - (40,000)
after more than one
year
58,816 1,189,376 1,248,192

The corresponding amounts for the previous year were as follows:

Unrestricted Restricted Total
Funds Funds
£ £ £
Fixed assets 2,089 - 2,089
Net current assets 221,899 1,199,606 1,421,505
Creditors falling due (40,000) - (40,000)
after more than one
year
183,988 1,199,606 1,383,594

50

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

12 Employees' remuneration

2021 2020
£ £
Wages and Salaries 687,155 620,849
Social Security costs 64,318 57,069
Otherpension costs 85,137 78,052
836,610 755,970

The average monthly number of persons employed by the Charity was 51 (2020: 47).

No employees (2020: nil) earned over £60,000.

The Trustees of Sense International received no remuneration (2020: £nil) and received no reimbursements of expenses (2020: £nil).

13 Pensions

Sense International contributes to defined contribution pension schemes in the countries in which it operates. The pension charge for the year was £85,137 (2020: £78,052).

14 Capital commitments

Capital expenditure authorised and contracted for but not provided for at 31 March 2021 amounted to £nil (2020: £nil).

15 Related Parties

In the prior year, Sense International entered into a loan with Dandylion Consulting Limited, a company of which trustee Sunil Shah was also a Director in the year. The loan is unsecured, interest free, and repayable in five equal annual instalments from March 2023. The amount of the loan outstanding at the balance sheet date is £40,000. See also note 8.

See Note 3 for donations from Sense International’s parent charity Sense and Note 17 for disclosure of remuneration for key management personnel.

51

Sense International

Annual report and financial statement for the year ended 31 March 2021

Notes to the financial statements for the year ended 31 March 2021 (continued)

16 Parent undertaking and ultimate controlling party

The charity’s parent undertaking and ultimate controlling party is considered by the Trustees to be Sense, The National Deafblind and Rubella Association, a charity and company, registered in England. The registered address of Sense from which copies of this company’s financial statements are available is:

101 Pentonville Road London N1 9LG

17 Key Management Personnel

The Trustees delegate day to day responsibility to the Chief Executive, Richard Kramer who is supported by Alison Marshall, the Director of Sense International and, from 23 December 2020, by Emma Judge as interim Director until Alison Marshall’s return. The Chief Executive was remunerated by Sense and received no remuneration from Sense International. The Director of Sense International is remunerated by Sense International and her remuneration is included in the amounts disclosed in Note 12.

52

Sense International

Annual report and financial statement for the year ended 31 March 2021

Major Supporters

The Trustees are indebted to all the donors listed below for their support, both financial and otherwise. Without their support it would not have been possible for the Charity to operate.

Major grants from statutory authorities and substantial donations were received from the following supporters:

Comic Relief (directly to Sense International Uganda)

Dorfred Charitable Trust

Enabel, the Belgian Development Agency (funded by the European Union)

(directly to Sense International Kenya) Foreign, Commonwealth and Development Office Green Hall Foundation Guernsey Overseas Aid and Development Commission Hollyhock Charitable Foundation James Tudor Foundation Kilimanjaro Blind Trust Africa Latin American Children's Trust Love is Kindness Charitable Trust Medicor Foundation Mrs J B Wood’s Charitable Trust Nelumbo Stiftung Old Mutual Trust Fund Rhododendron Trust Rupin and Madhavi Vadera Souter Charitable Trust Stavros Niarchos Foundation The Allan and Nesta Ferguson Charitable Trust The Band Aid Charitable Trust The Beatrice Laing Trust The Batchworth Trust The Blackwood Engineering Trust The British and Foreign School Society The Carmen Butler-Charteris Trust The Cumber Family Charitable Trust The Else Kröner-Fresenius-Stiftung

53

Sense International

Annual report and financial statement for the year ended 31 March 2021

Major Supporters (continued)

The Grace Trust

The Jersey Overseas Aid Commission

The National Lottery Community Fund

The Open Society Initiative for East Africa (directly to Sense International Kenya)

The Tony and Audrey Watson Charitable Trust

Uganda Society for Disabled Children (funded by UN Women’s Peace and Humanitarian Fund)

Ulverscroft Foundation

With special thanks to the Founding Members of Sense International’s Ambassador Circle.

54

Sense International Annual report and financial statement for the year ended 31 March 2021

Charity Information

Charity name Sense International Governing instrument Memorandum and Articles of Association Registered charity number 1076497 Company registration number 3742986 Trustees Maria Arce-Moreira Richard Cooper Nicholas Corby Dean Lumer Lucy Roberts Raaxeet Shah Sunil Shah (Treasurer) Sunil Sheth (Chair) Verity Stiff (Vice-Chair) Susan Turner (stepped down 15 September 2020) Lauren Watters Gillian Wood (appointed 15 September 2020)

Company secretary Kris Murali (resigned 29 May 2020) Richard Kramer (appointed 29 May 2020)

Key management personnel

Chief executive Richard Kramer Deputy chief executive Kris Murali (resigned 29 May 2020) Director Alison Marshall

Emma Judge (as interim Director from 23 Dececmber 2020)

55

Sense International Annual report and financial statement for the year ended 31 March 2021

Charity information (continued)

Registered office 101 Pentonville Road
London
N1 9LG
Bankers National Westminster Bank plc
PO Box 83
Tavistock House
Tavistock Square
London WC1H 9JA
Solicitors Anthony Collins Solicitors LLP
134 Edmund Street,
Birmingham
B3 2ES
Independent Auditors PricewaterhouseCoopers LLP
One Chamberlain Square
Birmingham
B3 3AX

56