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← Digital Poverty Alliance

2025-03-31-accounts

Charity registration number 1086306 (England and Wales) Charity registration number SC053978 (Scotland) Company registration number 03978344

DIGITAL POVERTY ALLIANCE

(FORMERLY LEARNING FOUNDATION) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr S T Bethel Mr D S Burrows Ms B C Clarke Mr T C Kane Mr W N McLean Ms M Thomas (Appointed 27 August 2024) Mr T Dundon (Appointed 15 September 2025) Charity number (England and Wales) 1086306 Charity number (Scotland) SC053978 Company number 03978344 Registered office 3rd Floor, 86-90 Paul Street London EC2A 4NE Auditor Affinia Lynwood House Crofton Road Orpington BR6 8QE Bankers Lloyds TSB Ariel House 2138 Coventry Road Sheldon Birmingham B26 3JW

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) CONTENTS

Page
Trustees' report 1 -5
Statement of trustees' responsibilities 6 - 7
Independent auditor's report 8 - 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 23

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

Since the end of the financial year, the Learning Foundation has re-branded as the Digital Poverty Alliance. The Digital Poverty Alliance has, since 2021, been the name of an initiative of the charity, and in 2023 became the working name and main public facing brand. In 2024, the Trustees agreed that the name should be changed in order to promote clarity, transparency and accountability, as well as streamlining communications.

The charity’s research and associated programmes, has identified key determinants which lead to digital exclusion. The key issues relate to equipment and connectivity, access, capability, motivation and support, although there are also other issues such as home environment and socio-economic challenges.

These are the key concepts we are looking to address in our work, which focuses on two main areas: advocacy and research to create social change, and direct delivery of services and support – including through our DMS scheme and Tech4Families.

MISSION AND CHARITABLE OBJECTS

Our mission is: " We will inspire and support schools and families across the UK to take positive action so that every schoolchild in this country can benefit from good access to learning technologies when and where they need them.

Charitable objects as stated in our Articles: “The charitable advancement of education, in particular of those who have a social or economic disadvantage or who have disability, through the provision or assistance in the provision of information, learning and communications technology.”

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Strategy

The Digital Poverty Alliance (DPA) has a long history in tackling inequality caused by a lack of access to digital tools. Our Donation Management Service provides support to schools looking to engage with digital on a 1:1 basis, and for many years this has been at the core of our work.

Our broader work aims to unite the digital inclusion sector across all areas of civil society, with the aim of ending digital poverty once and for all within the UK. We do this through advocacy, research, community building and delivery of projects.

Structure

All staff report to the Chief Executive. Functions include operations, external affairs, policy and insights, project management, events and administration. Matters of strategic, operational, financial and governance day to day running of the organisation are delegated to the Chief Executive.

Looking back at the year 2024-2025

In 2024, we solidified our main focal points between advocacy and research, and the delivery of kit, connectivity, skills and support.

The advocacy side our work continued to be focused around our National Delivery Plan, which we updated in June 2024, with a launch in Carlisle. This took place in the run up to the election and saw us gaining wider media coverage for the missions contained within the document. A key part of the delivery focus was on the need for government led digital inclusion strategy, with ministerial responsibility.

In February 2025, the DPA was delighted to be named within the UK Government’s Digital Inclusion Action Plan (DIAP), with a key activity within this being a pilot scheme for the DPA to receive decommissioned laptops from the Department of Science, Innovation and Technology; Department of Business and Trade; and Department of Energy Security and Net Zero. The wider DIAP contained a number of key areas previously highlighted by the DPA and other digital inclusion charities over many years.

During the year the DPA also released key research projects. We released an evaluation conducted by University of Sussex of the Tech4Families scheme, which is funded by donations collected from Currys’ customers in-store, and laptops purchased from Currys. The work focussed on the impact on educational engagement and confidence of digitally excluded young people receiving a laptop.

We also released our report Rethinking Education with Generative AI which we launched at the Houses of Parliament in December 2024.

Our delivery work continued, including Tech4Families which continued to cover seven parts of the UK, but also expanding out to additional schemes. We received funding to kick off Tech4Youth in North West Leicestershire from Barratt Homes Foundation (providing 90 laptops), and Tech4Youth in Solway with Voneus and the Macquarie Foundation (providing 300 laptops). We also began Tech4Young Carers programme in Cambridgeshire (providing 100 laptops) with E2BN. In all cases, the programmes deliver refurbished devices to eligible families, with the main purpose being for education and training, but devices are gifted for any purpose felt by the family to be important. Connectivity support is also provided for those without broadband, thanks to Vodafone’s everyone.connected SIM card donations, and a resources pack and online skills training.

The DPA continued to run End Digital Poverty Day, in its second year, establishing this as a key awareness day for any organisation with an interest in ending digital exclusion, whilst also celebrating with our own fundraising Gala Reception.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Significant activities and achievements against objectives

During the year, we continued to grow our approach to partnerships. The majority of our funding continues to come through the DMS, with parental donations providing £1.1m to our income, which is restricted income directly granted to schools. Over £200k was contributed via Pennies donations made by Currys customers instore, ringfenced for the Tech4Families programme.

This year we generated a small surplus, though it should be noted that the majority of our funds are restricted, related to our DMS programme (now known as Tech4Learning), for Tech4Families, and for other laptop donation programmes which require the purchase of devices. The charity continues to look at how we can best diversity our income.

Financial review

Reserves policy

As part of the management of risk, the charity recognises the need to retain free reserves to enable it to work to a long term strategy without the need to make short term adjustments forced on it by temporary deficits in funding. The charity has no regular guaranteed sources of income but does have fixed operating costs in terms of activities required to maintain its presence and further its charitable objectives. The Trustees believe that a target of 6 months cover of all operating costs, plus an estimated cost of closing the charity down in an orderly manner, is a reasonable target of reserves to carry forward.

The target level of free reserves is based on forward budgets and forecasts and takes into account anticipated future income flows adjusted to reflect the risk of non-receipt.

Through the reporting year, the reserves policy was reviewed, and adjustments are made to ensure that the charity can operate within its means. The reserves policy and the adequacy of current reserve levels is reviewed regularly, and this was conducted during the year.

Investment policy

Funds not immediately required for the running of the charity or for the furtherance of its objects are placed on deposit with the charity’s bankers to generate interest as part of the charity’s treasury management operations. No other investment instruments or facilities e.g. equities, bonds or unit trusts are approved by the board. No investments were made during the year.

Structure, governance and management

The charity is a charitable company limited by guarantee number 1086306, incorporated under the Companies Act 1985 registration number 3978344 on 17 April 2000, and formally launched at the House of Commons in February 2001 following application to the Charity Commission. It is governed by a memorandum and articles of association, last amended in December 2022.

The Board of Trustees meets in full on at least four occasions during the year. The board delegates the finance function to the Finance Lead, Mr Tom Kane. Given the size of the organisation other specialised governance work is taken on either by the whole board or through an individual Trustee. This work includes on areas such as risk, fundraising, employment & remuneration. At least once each year the board reviews both its Risk and Reserves policies.

Relationships between the charity and other parties

The charity had previously held a company called E-Learning Enterprises Limited which had never traded. This entity was dissolved on 3rd October 2023. Whilst we cooperate with a wide variety of commercial, governmental and NGO organisations, our contracted relationships are limited to the supply of operational services (including for IT, accountancy and audit, and PR), as well as subscriptions to various software services.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr S T Bethel Ms I F Brannen (Resigned 12 September 2025) Mr D S Burrows Ms B C Clarke Mr T C Kane Mr W N McLean Ms M Thomas (Appointed 27 August 2024) Mr T Dundon (Appointed 15 September 2025)

Recruitment and appointment of trustees

The Trustees regularly review the skill set of the board and match this against the requirements of the business plan. On this basis they are able to review the make-up of the board and if necessary recruit new members to fill any apparent gaps or vacancies. New Trustees may be sought by open advertisement, through specialist recruitment agencies and more commonly through recommendation.

Prospective Trustees are reviewed by the Chairman whose recommendations for Trustee appointments are then put before the full Board for approval. Prospective Trustees are invited to attend a Board Meeting as observers to meet the other Trustees and confirm their continued interest to act as a Trustee before the appointment is recorded at Companies House and with the Charities Commission. This is followed by an induction session with the Chief Executive to brief each new Trustee on the detailed operations and operating policies of the charity.

Risk management

During the year the Trustees re-examined the major strategic, business and operational risks that the charity faces and the existing risk register was updated accordingly. A programme continues to be in place for the regular monitoring and management of risk on an ongoing basis.

Other matters

Employee and volunteer involvement

The organisation has a flat structure with staff reporting to the Chief Executive. Employees are consulted on issues of concern and interest to them by means of regular team meetings. They are also kept informed on specific matters directly by management through e-mail and ad-hoc meetings. The charity carries out exit interviews for all staff leaving the organisation. The charity has implemented a number of detailed policies in relation to all aspects of personnel matters including:

These are set out in detail in a Staff Handbook.

The charity is fortunate to have a number of people to call on as volunteers for short term support where needed. The charity also recruits volunteers to support policy, research and fundraising activities on an ad hoc basis within the team. We thank them for everything they do and bring to us.

Public benefit

The principles of public benefit, as defined by the Charity Commission, are regularly reviewed and the Trustees confirm that they have had regard to the Charity Commission’s guidance and their belief that the Digital Poverty Alliance provides identifiable benefits to a section of the public.

Auditor

Our auditors are Baxter and Co. Their work and ours is supported through Hedley Dunk who provide us with day-today financial support.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Small companies’ exemption

This report has been prepared in accordance with the small companies’ regime of the Companies Act 2006, approved by the board on __ and signed on its behalf by:9/12/25 AlN.

..............................

Mr W N McLean

Trustee

Date: .............................................17/12/15

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of 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. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

In so far as we are aware:

The DPA’s systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss, and include:

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) STATEMENT OF TRUSTEES' RESPONSIBILITIES (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

I would like to thank my board for their enthusiasm, commitment and for their input, advice and guidance without which I and the charity would not be as effective. I would also like to thank the staff at the charity for their continued energy and hard work.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DIGITAL POVERTY ALLIANCE

Opinion

We have audited the financial statements of Digital Poverty Alliance (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, 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 those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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.

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 charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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 in this regard.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF DIGITAL POVERTY ALLIANCE

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees 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 charity’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.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

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 auditor's 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF DIGITAL POVERTY ALLIANCE

Louise Hallsworth FCA

(Senior Statutory Auditor)

For and on behalf of Affinia (Orpington), Statutory Auditor

Chartered Accountants

Lynwood House

Crofton Road

Orpington BR6 8QE Date: .........................22 December 2025

Affinia is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
266,478
1,360,800
Charitable activities
4
186,889
-
Other trading activities
5
31,925
-
Investments
6
3,057
-
Total income
488,349
1,360,800
Expenditure on:
Raising funds
7
40,016
-
Charitable activities
8
448,333
1,278,679
Other expenditure
14
-
-
Total expenditure
488,349
1,278,679
Net income/(expenditure) and
movement in funds
-
82,121
Reconciliation of funds:
Fund balances at 1 April 2024
-
174,369
Fund balances at 31 March
2025
-
256,490		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
1,627,278
89,156
1,337,554
186,889
153,909
-
31,925
21,338
-
3,057
4,005
-
1,849,149
268,408
1,337,554
40,016
12,236
-
1,727,012
646,951
1,307,887
-
878
-
1,767,028
660,065
1,307,887
82,121
(391,657)
29,667
174,369
391,657
144,702
256,490
-
174,369		 Total
2024
£
1,426,710
153,909
21,338
4,005
1,605,962
12,236
1,954,838
878
1,967,952
(361,990)
536,359
174,369

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 16 1,395 3,356
Current assets
Stocks 17 30,920 120
Debtors 18 225,602 110,000
Cash at bank and in hand 367,606 469,302
624,128 579,422
Creditors: amounts falling due within 19
one year (369,033) (408,409)
Net current assets 255,095 171,013
Total assets less current liabilities 256,490 174,369
The funds of the charity
Restricted income funds 20 256,490 174,369
256,490 174,369

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

9/12/25

The financial statements were approved by the trustees on .........................

..............................

Mr W N McLean

Trustee

Company registration number 03978344 (England and Wales)

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
23
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(104,753)
-
-
3,057
3,057
-
(101,696)
469,302
367,606		 2024
£
£
(206,558)
(698)
100
4,005
3,407
-
(203,151)
672,453
469,302

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Digital Poverty Alliance is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. In assessing the charity's ability to remain a going concern, the trustees have considered the level of future minimum outgoings of the charity in comparison with the available funds and expected future incomings. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Parental donations collected via the Donation Management System (DMS) are included when receivable. Incoming resources generated from sponsorship and advertising are included when receivable. Income from equity investment is accounted for an ex div date basis. Bank and other interest is accounted for on a receivable basis.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Assets for distribution are recognised only when distributed. Assets given for use by the charity are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% straight line Computers 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks of donated goods are recognised at the fair value (being the estimated market value) of the goods at the time they are received with a corresponding entry to income. Stocks are recognised as an expense at the time they are donated to the charity's beneficiaries.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
235,678
1,360,800
Donated goods and
services
30,800
-
266,478
1,360,800
Donations and gifts
Donations of less than
£2,000 including parental
donations from DMS
-
1,145,480
Donated laptops relating
to DIgital Poverty Alliance
30,800
-
Gift Aid contributions on
DMS income
-
23,358
Pennies Donations
-
205,198
Tech 4 Young Carers
-
85,450
Other
136,992
-
167,792
1,459,486		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
1,596,478
89,156
1,337,554
30,800
-
-
1,627,278
89,156
1,337,554
1,145,480
-
1,024,715
30,800
50,400
-
23,358
-
19,589
205,198
-
213,250
85,450
-
80,000
136,992
38,756
-
1,627,278
89,156
1,337,554		 Total
2024
£
1,426,710
-
1,426,710
1,024,715
50,400
19,589
213,250
80,000
38,756
1,426,710

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Commissions, conferences and admin fees 186,889 153,909
Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 31,925 21,338

5 Income from other trading activities

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 3,057 4,005

7 Expenditure on raising funds

Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Conferences and exhibition costs 1,899 3,861
Advertising 38,117 8,375
40,016 12,236
Expenditure on charitable activities
Grant School
Campaignin		 Governance Support Total
funding of support g costs
activities
2025 2025 2025 2025 2025 2025
£ £ £ £ £ £
Direct costs
Charitable projects - 96,729 - - - 96,729
Grant funding of activities
(see note 9) 1,145,480 - - - - 1,145,480
Share of support and governance costs (see note 10)
Support - 686 5,723 - 437,083 443,492
Governance - - - 41,311 - 41,311
1,145,480 97,415 5,723 41,311 437,083 1,727,012
Analysis by fund
Unrestricted funds - 97,415 5,723 41,311 303,884 448,333
Restricted funds 1,145,480 - - - 133,199 1,278,679
1,145,480 97,415 5,723 41,311 437,083 1,727,012

8 Expenditure on charitable activities

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Expenditure on charitable activities (Continued)
Previous year: Grant School
Campaignin		 Governance
Support		 Total
funding of support g costs
activities
2024 2024 2024 2024 2024 2024
£ £ £ £ £ £
Direct costs
Charitable projects - 270,110 - - - 270,110
Grant funding of activities
(see note 9) 1,032,543 - - - - 1,032,543
Share of support and governance costs (see note 10)
Support - 1,323 28,185 - 565,613 595,121
Governance - - - 57,064 - 57,064
1,032,543 271,433 28,185 57,064 565,613 1,954,838
Analysis by fund
Unrestricted funds - 209,339 28,185 57,064 352,363 646,951
Restricted funds 1,032,543 62,094 - - 213,250 1,307,887
1,032,543 271,433 28,185 57,064 565,613 1,954,838
9 Grants payable
Grant Grant
funding of funding of
activities activities
2025 2024
£ £
Grants to institutions:
Other 1,145,480 1,032,543

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Support costs allocated to activities

Staff costs
Depreciation
Communications
Travel
Premises & general office
IT & Telecommunications
Accountancy fees
Bank charges
Irrecoverable VAT
Governance costs
Analysed between:
School support
Campaigning
Governance costs
Support
11
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 2025
£
305,161
1,962
-
10,864
43,788
38,503
13,200
2,797
27,217
41,311
484,803
686
5,723
41,311
437,083
484,803
2025
£
(125)
1,962
-		 2024
£
476,192
1,945
189
10,871
43,849
48,020
19,200
855
-
51,064
652,185
1,323
28,185
57,064
565,613
652,185
2024
£
8,000
1,945
878

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration charity during the year. During the year travel payments incurred on behalf of the charity, of £125 (2023: £128) were reimbursed and paid directly to 1 trustee (2024: 1 trustee).

Other related party transactions involving the trustees are set out out within the related parties note.

13 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Administration 9 9

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13 Employees (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 305,161 476,192
The number of employees whose annual remuneration was more than £60,000
is as follows:
2025 2024
Number Number
£70,001 - £80,000 1 1

Remuneration of key management personnel

The total remuneration and benefits received by key management personnel (including employer pension contributions and employer national insurance contribution) during the year was £89,211 (2023: £168,887).

14 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets - 878

15 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16
Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 April 2024
480
At 31 March 2025
480
Depreciation and impairment
At 1 April 2024
146
Depreciation charged in the year
120
At 31 March 2025
266
Carrying amount
At 31 March 2025
214
At 31 March 2024
334
17
Stocks
Donated goods
18
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
19
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 Computers
£
42,290
42,290
39,267
1,842
41,109
1,181
3,022
2025
£
30,920
2025
£
92,712
132,710
180
225,602
2025
£
24,035
18,822
312,709
13,467
369,033		 Total
£
42,770
42,770
39,413
1,962
41,375
1,395
3,356
2024
£
120
2024
£
11,950
92,652
5,398
110,000
2024
£
5,318
102,291
282,608
18,192
408,409

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

General funds
Previous year:
General funds
Analysis of net assets between funds
At 31 March 2025:
Tangible assets
Current assets/(liabilities)
At 31 March 2024:
Tangible assets
Current assets/(liabilities)		 At 1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
174,369
1,360,800
(1,278,679)
256,490
At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
144,702
1,337,554
(1,307,887)
174,369
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
-
1,395
1,395
-
255,095
255,095
-
256,490
256,490
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
3,356
-
3,356
(3,356)
174,369
171,013
-
174,369
174,369

21 Analysis of net assets between funds

22 Related party transactions

Transactions with related parties

During the year the charity entered into the following transaction with a related party:

DIGITAL POVERTY ALLIANCE (FORMERLY LEARNING FOUNDATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

23 Cash absorbed by operations 2025 2024
£ £
Surplus/(deficit) for the year 82,120 (361,991)
Adjustments for:
Investment income recognised in statement of financial activities (3,057) (4,005)
(Gain)/loss on disposal of tangible fixed assets - 878
Depreciation and impairment of tangible fixed assets 1,962 1,945
Movements in working capital:
(Increase)/decrease in stocks (30,800) 9,279
(Increase)/decrease in debtors (115,602) 28,991
(Decrease)/increase in creditors (39,376) 118,345
Cash absorbed by operations (104,753) (206,558)

24 Analysis of changes in net funds

The charity had no material debt during the year.