Registered number: 04655266
Charity numbgr: 1098370
INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY UMITED BY GUARANTEE)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Iiiilliii
'AD249UK*
30104r2024
COMPANIES HOUSE
A07
#113
Bishop Fleming

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED B Y GUARANTEE
CONTENTS
Page
Reference and administrative detali s of the Charity. its Trustees and advisers
Trustees. report
Independent examlnerfs report
15
Statement of financial activhies
16
Balance sheet
17
Notes to the linanclal statements
18-28

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
{A COMPANY LIMITED BY GUARANTEE)
REFERENCE AND ADMINISTRATIVE DETAILS OF ThE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2023
Trustees
Ada Ocampo. President
Serge Yakeu Diiam. vic￿preSIdent
Lennise Baptiste, Secretary-General
Peter Wichmand. Treasu￿{
Josephine Watera (reS￿ned 31 Marth 20231
Faboila Amardes
Sonal Zaveri
Dr Inga-Lill Aronsson {res￿ned 20 August 2022)
Kenza Bennani (resigned 3 August 2022)
Randa Hamza (appointed 1 April 20231
Sajida Shroff lapF<Jinted 1 April 20231
Eddah Karijo (appointed l April 2023)
Jean Serge Quesnel (appointed 1 Apnl 2023)
Company registered
number
04655266
Charfty registered
number
1098370
Rogistered office
2nd Floor Stratus HoLEse
Emperor Way
Exeter Business Park
Exeter
EX1 QS
Chlef executive officer Ada Ocampo
Accounlants
Bishop Fienmng LLP
Chartered Accountants
2nd Fk)or Stratus House
Emperor Way
Exeter Business Park
Exeter
EX1 3QS
Bankers
HSBC Bank P
38 High Street
Exeter
EX4 3LP
Page 1

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2023
TRUSTEES. REPORT
The Trustees {vtho are also Board membeis of the charty for the purposes of Ihe Companies Act) present
their annual report together the financial statements of the Inlemational Development Evaluation
Association (the companylassociationl for the period July 2022 to June 2023. Due to an extension of the
duration of the previous reporting period wrih six months given the context of the global pandemic. affecting
the global operations of IDEAS, the current rep)rting period goes across Iwo calendar years. IDEAS year of
operation and implementation of activities is nomially considered the calendar year. The Trustees confirm
that the Annual report and ffinancial statements of the eompany comply wilh the current statutory
requirements. the requirements of the compan￿$ goveming documents and the provision$ of the Statement
of Recommended Practice ISORP) -Accounb"ng and Reporb"ng by Charibes" issued in March 2005.
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. Constitution
The company is registered as a charitaNe company limited by guarantee and was incorporated on 3 February
2003. It is governed by a Memorandum and Artides of Associalion dated 22 January 2003. Furthermore.
bein9 a professional association, IDEAS adopted a ConstrtutK)n as Professional ASS￿latIon with Charitable
Purpose in 2016.
On the company side. all members are guaranteeing members. and each undertakes to contribute an amount
not exceeding £10 to the Company's assets rf the company were to be wound up. The company is
registered charty. number 1098370. The principal object of the company is to improve and exlend the
practice of developmenl evaluation by refining methods. strengthening capacrty, and fostering its ownership
and use. parts'cularSy in developing and transitional countries. There have been no changes u) the objectives
since the last annual report.
The Constitution of 2016 contsined a few minty maladjusted senten¢e$ e$pe¢ially in Trlation to the
Memorandum and Articles of Association of 21)03. This was corrected and a new version of the Constituti¢)n
was approved by the members in December 2018.
Al the same time. IDEAS members were consutted and approved the reVis￿n of Eledion-by-Laws and
Budget for 2019. induding changes in membership categories.
b. Method of appointment or election of trustees
The management of the company is the responsibility of the Trustees vtho are elected and co￿Pted under
the lerms of the Arttcles of Assooation. They forni the Board of the Professional Association of Evaluators.
There is a formal process for the identification. election, and indudion of Trustees, through e￿¢tIOn by-laws
that were amended and published in December 2018. It is the poly to pronKJte the nomination of persons
who have skills and experience which will as51St in the management and p[or￿tion of the company. Anyone
considering becoming a Trustee can be fully btiefed on the objects of the company and how they are
achieved. given a copy of the company's last accounts and goveming document. introduced to existing
Trustees and given the opportunty to ask as many questbons as they wish.
Ac￿rding lo the Constitution of IDEAS. Trustees are elected for a three-year perH)d. If in the ffirst year of their
appointment they retire due to unforeseen circumstances. a new election will take place to fill their vacant
position. If a Trustee resigns in their second or third year..the Board appoints a new Trustee in their pla¢e to
fulfil the rem￿nder of the tem.
¢. Policies adopted for the induction and training of trustees
When elected, a new Trustee is fulty brTrefed on the objects ofthe company and how they are achieved. given
a copy of the ￿mpan￿5 last accounts and goveming document. introduced to existing Trustees and given
the opportunity to ask as many questions as they wish.
Page 2

INTERNATIONAL DEVELOPMENT EVALUAnON ASSOCIATION
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
They are also provided with a copy of the Charity Cormiission publications Yhe essential Trustee.. whal you
need to knoW' and "Being a Trustee"
Further specific training may be provided depending on the role that the Trustee 15 lo take within the
Company.
d. Organisational structure and decision making
Changes in Board Membership
In 2023. the followin9 fwe Board p￿t￿nS were ¢)pen:
Board Member Europe & Central Asia
Board Member Latin America & the Caribbean
Board Member Middle East & North Africa
Board Member North America
Board Member SuI￿saharan Africa
After the elections in Marth 2023. the Composition ofthe Board was changed as follows:
Sajida Shroff replaced Inga-Lill Aronsson as representative for Europe and Central Asia
Jean Serge Quesnel repla￿d Marie HéEène Adrien as representative for North America
Eddah Kanini replaced Josephine Watera as representatNe for Sub-saharan Africa
Randa Hamza replaced Kenza Bennani as representstive for the Middle East and North Afr￿a
Fabiola Amariles was renewed as representats've for Latin Amerts & the Caribbean
Administration
The IDEAS. adminisltation vras managed by Daniel Svoboda. serving as IDEAS Cts)rdinator. from 1 July
2022 to 30 June 2023. Daniel Svoboda operated his duties from Prague. Czech Republic.
A proce$$ for selection of a new Coordinator was initiated in June 2023. The process ￿￿11 include reviewing
and revising Terms of Reference for the IDEAS Coordinator. preparing a call for expression of interest. open
to both companies. or9anisations and individuals, to be placed on relevant srtes and social media. Received
expressions of intefesl will be assessed against established criteria wth performance indicators. A shortlisl of
candidates will be interviewed by a selection committee within the Board consisting of the President and The
Treasurer with consultation on the final dea5ion with the Executwe Committee. The new IDEAS Coordinator
is planned to be in place as of 1 October 2023. wrth a work plan established for planning, monrtoring and
reporting on the work of the IOEAS Coordinator. Daniel Svoboda will continue to sep4e as IDEAS Coordinator
(secretariat) until then.
The Treasurer operated from Geneva. Svthzerf8nd vthere he resides. The Preskdent operates from Lima.
Peru.
Communication
IDEAS is a Virtual organisation. In this context. tM)ard members interact through electronic communications -
email, telephone, Skype, and Zoom
IAembership
As of June 30. 2023. there were over 300 hundred rnembers ofwhich 11 were institutional members.
As wth other membership organisations. IDEAS has faced difficult￿5 in mobli ising new member$, especially
due lo the Cowd-19 pandemic crisis and its devastating effects. Al the same time, the landscape of evaluation
is evolving with global. national and local developments. trends and conflicts. Part of Ihe rationale for the
ongoing strategic planning is to rewew and refocus the work of IDEAS in response to those changes.
Page 3

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMrrED BY GUARANTEEI
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
A Paying Membership Platfomi {PMP) was implemented in 2020 which should allow IDEAS to better serve ils
member5, hamng a dear history of our membership, anticipaling payments. and reducing risks of mistakes
and inconsistencies in our datsbase. The ¢olleetion of fees from members remains a challenge, especially
Since 2021 when the online payment system with PayPal collapsed. A new platform Stripe was put in place at
the beginning of this reporting period and currentty seems to f¢XUS v￿11. although charges are comparalivety
high.
The current membership fees. categories and administti*ion process, including automatic renewal notiees.
have been in place since 2019 (see below). The current membership period is the calendar year. As part of
the ongoing strategic planning process. a rewew of the membership approach will be cariied out. in¢luding a
possible rolling membership period and a mofe acttve and target renewal campaign.
Risk Management
The Trustees have assessed the major risks to which the company is exposed, in partIcu￿r those related to
the operations and finances of the company. One risk that was identified (and directly experienced) in 2009
was the potential for loss of infomwlion due to an unexpected loss of one of the Board's officers. Measures
were explored and devel)ped to ensure this srtuation is not repeated, induding adoption of accounting
sOf￿vaTe and more regular ¢ommunKation on finanaal issues amongst the Board and the accounting fimi. as
well as sharing access to the IDEAS accounts for at least one other Board member. A specifie task for the
new IDEAS Coordinator will be to review and intr¢)duee more systematic and solid use of online collaborative
workspaces that all Board Members have access to wtth appropriate levels of access to protect confidentialty
and integrity of relevant data. An IDEAS Administration Guide (IDEAS handbook} is under development to
provide existing and new Board Members as well as Coordinator guidance to how IDEAS operate. thus
providing a level of continurty-
Another risk is the operations of suitable supporting systems and ser¥ices such as the continued operation of
the website. in particular the membership a￿UlSi110n and renewal part and the payment membership
platform. As Ihe main inslNment for obtaining membership funds. any def￿￿nCY or malfUnCt￿n of these
constitute a risk. As of June 2022. the payment membership platform was ¢hanged and has so far provided a
more reliable service and therefore to some extent mitigated this risk. A strategy for ensuring continuation of
service of website induding alternatives for hosting will be ltr)ked into. This will be reviewed in the context of
the strategi¢ planning prLxess started in the reporting peri¢)d.
Regarding conlinuity of funding. further sourt*s of funding are aNYays being sought. Donations from bilaleral
and muttilateral organisations fomi one of the three primary revenue sources for IDEAS. The other two
revenue sources are the membership fees and the registratKJn fees for conferences and workshops. The
Board is satisfied that these three revenue streams are currently sufficient, and sufficiently diverse. to
maintain the financial stabilty of IDEAS in future. However. a continued issue is that events that might
prevent or limit IDEAS in arran9ing conferences and workshops such as the recent Covid19 pandemic can
potentially affect this revenue stream as has been seen during the Co¥id19 pandemic. Changes in the
landscape for potential donor funding and partnership for conferences also remain an external factor. This
might also affect the other revenue stream by not all0v￿ng IDEAS to present ilself as the kind of effective
association that justs'fies membership and donations. High banking charges when using a UK domestic bank
for International Operations remain a fador in the financial sustainability. Further detailed assessment of the
risks to the financial sustainability of IDEAS will be continuously carried out and possible mrtigation and
strategic In￿aliveS to be taken, will be identified. indudwig cost-saving measures by ensuring competitNe fees
for required $eNices.
The Treasurer has control over the fund5 of the tharity. bul upper limits have been set for expenditure for
which only the Treasurerfs sKJnature is needed. Above that r￿Ule two swjnatures are required. The Treasu￿1
makes all expenditures. checks all daims for reasonableness and oversees the maintenance of IDEAS books
of account and the preparation of intemal financial statements. The Trustees are regularly infomed by the
Treasurer of the status of the finances of IDEAS and are satisfied that systems and procedures are in place
or are being pul in place lo mitigate exposure to the mapr risks identified.
Page 4

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE}
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Data protection managefflent
In May 2018. the IDEAS Board published a policy concerning IOEAS and complkqnce with the General Data
Protection Regulation (GDPR). The policy informs membefs how IDEAS manages and stores member data.
and what happens to the data should membership expire. The policy promises members that IDEAS will only
ask members for data that is required for registering and determining membership., that this data visible will
only be visible lo the member concemed through their online account in the IDEAS website-, and that this data
will only be used by the Board for the purpose of Se￿ing ils members better. Mole on this. induding a link to
the Policy. is available on the IDEAS website.
OBJECTIVES AND ACTivmES
a. Mission and objectives
IDEAS. mission 15 to improve and extend the practice of development evaluation by refining methods.
strengthening capacity and fostering ils ovmership and use. particularly in developing and transitional
¢ounlTie5. In particular, it seeks to improve the practKe of developmerrt evaluation and to promote it as an
instrument of transparency and accountability in making and implements'ng public policy. and in its value as a
means of social and organisational leaming. IDEAS implements enabling. facilitating. convening and
advocacy strategies to do so.
IDEAS encourages the applicatw)n of the highest intelle(*ual, ethical and professional standards in the theory,
methods and utilisalion of development evaluation. It operates a¢￿[dIng to the subsidiarity principle -i.e. it
does not take on activities that other organisations are better placed to undertake. and li actively supports and
encourages national and regional development assoctations and networks. IDEAS formally joined
EVALPartners in 2012, an innovative initiatNe to enhance the capacities of civil society organisations to
engage in a strategic and meaningful manner in national evaluation processes. contribtrting lo improved
country-level evaluation systems and poI￿leS that are equity-focused and gender equality responsive.
During the period under review, IDEAS focused
on key priority topics inter-alia, evaluation for
transformalional change, country-led evaluations., evalualion of the Sustainable Development Goals ISDGS.
evaluation capacity development IECDI. professionalisation and advocacy. IDEAS uses a Tange of
instruments induding brokering knowledge on evaluation. provKling platfornis (e.g., conferences. workshops
and training sessions) for debating. darifying and expanding kno￿edge about development evaluation
through virtual and faC￿10-faCe meetings. ne￿Orking. alliance building and incentives to participate. IDEAS
has partnered with many organisations over time. IDEAS partnership approach has been formal as well as
opportunists"c. The latter espeaally for concrete but highty relevant activities including global conferences.
panels. briefing papers, arnong others.
Global collaborative arrangeff￿nIs have been signed. either for a Specif￿ purpose or for long term
collaboration..
A Memorandum of Understanding (Mou) is being negotiated with the Intemational Evaluation
Academy IEAC
An Mou has been signed with the Independent Evaluation Office of the World Bank group (IEGIWB)
and the Independent EvalUat￿n of Intemabonal Fund for Agrieullural Development (IFADI for a
second edition of an Award on EvaluatK)n for Transformational Change
IDEAS is also active in EvalPartners in specrfic aclivrties including the promotion of a UN Resolution
on Country-led evaluations of Ihe SDGS and on promotsng and cfafting an EvaiAgenda 2030.
IDEAS is a member of International Organisalion for Cooperation in Evaluation (IOCEI.
IDEAS partners with the Ministry for Fore￿jn Affairs of Finland, Gemian Institute for Devektpment
Evaluation {DEval). Intemational Institute for Environment and Development IIIEDI and United
Nations Children Fund {UNICEF) for activities related to Country-led evaluations of the SDGS.
In setting objectives and planning for aclivibe$, the trustees have given due consideration to general guidance
published by the charity commission relating to public benefit.
Page 5

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT (CONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2023
b. History
Following a meeting in London in May 2001 at which forty evaluators and development professiona15 155ued
the London Dedaralion that outlined a vision of IDEAS an Interim Steering Committee IISC) was tasked with
bringing IDEAS into being. Wth generous finanual support from a few key donors a Constr(uent Assembly of
stakeholders and parli¢ipant5 was held in Beijing in September 2002. The Assemtly adopted a preliminary
constitution and elected a Board of Managernent who subsequently became IDEAS Trustees.
IDEAS was incorporated and registered as a charity in England and Wales in February 2003 and its
Secretariat was estsblished at the Development Bank of Southem Africa in June 2003. After a few years the
Secretariat was taken over by Jean Hilbum as Administrator. then by Bo Weston. The IDEAS Coordinator
ladministratOf} until September 2023 is Daniel Svoboda. based in Prague. A new IDEAS Coordinator will lake
over as of October 2023. The first version of the IDEAS v￿bsite vRnt Irve in September 2003 when IDEAS
accepted its first members.
c. Activities for achieving objectives
The principal activities that aim at achieving IDEAS. nyssion and strategic obieGtives in¢lude:
Positioning evaluation and evaluation for transfomatitinal change in the global agenda
Capacity development and promotion of country -led evaluation of the SDGS
Broadening access to evalualion knowledge and goc*J practices.
Books production
Contributing to advocacy and eapaty devek)pment events.
Providing serrfices lo members
Seeking to attract new members
A descfiption of the progress ¢)n ea¢h of Ihese aspects is covered under the review of a¢tivitie$ section below.
MAIN AcnvmES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBUC BENEFrr
At the outset of the year, the IDEAS Board planned its activities. bearing in mind the objectNes of IDEAS
charitable ststus and keeping in mind the Charrty Commissbon's guidance on public benefiL Details of the
planned activities are set out above.
ACHIEVEMENTS AND PERFORMANCE
Key perforrnance indicators
Like other associations. IDEAS airns to operate on the basis of key perfomiance indicators. Given the goals
of our association. these indicators would concem trends and developments of membership over time.
services offered to member5, activities on website and sccial media, meeb.ngs and conferen￿$ organised
and publications. In line with changing and evolving approaches to interaction within intemalional professional
circles, including based on the experience from the COVID-19 pandemi¢ and evolving technology, IDEAS
continued to operate mainly virtually during the reporting period. IDEAS were able to have a hybrid
Conference in September 2022, with a core group of IDEA members and partners attending in person while
the Major￿ of presenters and members participated virtually. The strategic plan under development will
include the specific key perfomiance ind￿atOrS for specik strategic outcomes.
b. Review of activities
The following provides a summary review of actr¥ities. A more detailed Annual Report is to be prepa￿d lo
provide infomialion Specifical￿ geared to membern and sponsors on the key areas of v￿rk and achievement
of IDEAS over the reporting period.
Some of the actiVit￿S undertaken during this review period induded:
Page 6

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
IDEAS global conference- September 2022
IDEAS successfully organised its E￿hth Intemational Conference on the theme"Power of Evaluation..
Influencing tknsion Making for a Better and More Equal Worfd" on September 27th to 30th, 2022.
The event was supported and hosted by the Geffl￿n Institute for Development Evaluation {DEvall. It
gathered 182 partiupants virtually from different parts of the world. Parttcipants in¢luded a wide range
Of development actois such as representsb'ves from evalualion professional groups,. Young and
Emerging Evaluators (YEEI- civil society, especialty Voluntary Organisations for Professional
Evaluation <VOPEsl (national and regional),. Pdicymakers and decisKJn makers., national and
international evaluation organisation$.' padiament- private sector organisations, and rnedia.
About 60 proposab on diverse interactive sessions were recerved. providing an opportunty for IDEAS
members and partictpants to discuss various streams suth as= il Power of evaluation for a better and
more equal world.. ill Partnerships for sustainable devek)pment,' iii) Evaluation within national
ecosystems- iv) The future of Evaluation-. A perspective from Young and Emerging Evaluators.. and v)
Gender and equty responsive evaluation for better eV￿eftee and policies.
The IDEAS Conference 2022 provided a platfomi to explore h¢)w evaluation ¢an ¢ontribute to
transformational change, one that recognizes the rights. aspiratsons of all people. ensures their voices
are heard and questions the drfferenlial impact on those who are privileged and those who are not.
One of the unique features of the conference was the Partners meeting which was both online and
offline and included partieipants from muftilateral and bilateral agenues. The deliberations provided
concrete suggestions about IDEAS space in the evaluation eco-system. how it could contribute
towards Ihe transformation of evaluation and the larger evaluation ecosystem towards valuing mutual
learning and accountability-
The Award Ceremony on -Evaluation for Transforrnational Change". took place on the last day of the
conferen¢e. A high level committee of internationalty recognized evaluatorsldecision makers vetted
incoming propos￿. The Ceremony induded a panel discussion on evaluation for transformational
change. the awards ceremony and a reception. The Awards ceremony was a hybrid event. It
ounted with the presence of key IOEAS partnets such as.. The Global Evaluation Initiative, Regional
Centre for Leaming on Evaluations and Results (CLEARI Anglophone Africa, DEval. the Global
Environment Facilrty {GEF), IFAO and others. Spec￿1 thanks to the main partner and host OEval.
Thanks also go to the World Bank, Intemational Funds for Agricultural Development {IFADI. United
Nations Development Programme (UNDP). Global Environmental Facility IGEFI and the Green
Climate Fund (GCFI.
Participatlon in conferences or webinors until July 2023
The Lats'n AJneri¢an and the Caribbean (LAC) Network ReLAC Conference 2022. The conference of
the Latin American and Caribbean (LAC) Nelwork ReLAC 2022 was held in the city of Quito,
Ecuador. with the theme "Evaluation without barriers-. A large group of evaluators from the LAC
region, together with organisalions from other parts of the world, interested in equitable development,
$hared knowledge and v￿r1dVIewS to achieve a better world through evaluation. The purpose was lo
continue developing the evaluatNe culiure from and for the Latin American and Caribbean region.
with approaches focused on the V￿11-being of people. The presence of indigenous evaluators from
the region was nolorious. IDEAS was actively present in the Conference with the participation of its
PresKlent. Ada Ocampo, in vaTiOUS Strategic forums of the conference including a keynote address.
The theme of transformative evaluats.on was ¢entral in IDEAS interventions, a topic on which IDEAS
ha5 been working intensively in recent years.
IDEAS together wrth OEval delivered a pre-conference workshop on Evaluation to connect national
priorities wilh the SOGS. The workshop vrds well rated by participants.
The Canadian Evaluation Society Conference-. "Evaluation in a changing world" was held in June
2023. The fourth day of the ¢onference vtss an Intemational Exchange Day. This day wa5 fully
virtual. Parallel sessions in 4 language$ were organised. IDEAS has jointly with Canadian Evaluation
Society ICES), organised the English sessions. IDEAS contributed more particularly in two panels..
Page 7

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUAFiANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
'Evaluation for transformational change". Lessons and way forward" (wrth Lennise Bapliste, our
Secretary General) and "Professionalization of Evaluation- Iwth Ada Ocampo, our Presidentl-
On Friday. June 2. IDEAS joined the gLo￿l 2023 Evaluation Vveek with panel: What Are The Key
Collaborative Arrangements Needed To Generate Inlluential Evaluations? Ada O¢ampo. IDEAS
President. was one of the speakers. This panel was an opportunty to recall that evaluation influen
is fundamentsl to ensure policy. strategy and organisatsonal change and Iransfomiation for greater
impad of development initiatives as Y￿11 as value for money from evaluations. Though all evaluators
and evaluations want to contribute towards indu¢ing ehange. this does not happen automatically, and
specific and proactive measures need to be taken throughout evaluation processes lo realise such
objectives. Based on evaluation experience within multilateral development OTganisalions, there are
at least three core aspects that need special attention to generate influential evaluations. These three
aspeds are dosely intert4Mned and need to be pursued simultaneously. The first dimension is the
importance of building evaluation ownership among key stakeholders. The second is the need to
focus on methodological rigour. evhlence and transparency throughout the evaluation process. And.
last but not leasl. the third dimension is the need for customised communication and outreach to
ensure evaluation messages are coherent, dear and helpful for those responsible to acl upon Ihem.
Positioning evaluation and evaluation for transfomMtional change in the global Agenda
New UN Resolution on country-led evaluation of the SDGS: a new UN resolution on °Strengthening
Voluntary National Revievts through Country-led Evaluation" was adopled by the United Nations
General Assembly. on Wednesday. 26 April 2023. This historic milestone for evaluation follows tsyo
years of deliberate advo¢w efforts led by the Permanent Mission of Nigeria to the United Nations.
8y the resolution. the General Assembty encourages all Member States to use evidence from
evaluations of the Sustainable Development Goals implementation for decision-making and reporting
OD their progress towards achieving the 2030 Agenda. Amon9 other provisions, the Assembly
requested United Nations agencies to provide support at Member States. request regarding their
efforts lo undertake evaluations of the implemenlalion of the Goals and to facilitate exchange of
experiences and kno%￿edge products from those evaluabons. It fvrther encourages Member States to
present regular Voluntary Nattonal Reviews with a counlry4ed evaluation component as deemed
relevant and useful at the county level in partnership with relevant stakeholders. The resolution was
adopted wrthoul a vote during the 69th plenary meeting of the seventy-seventh General Assembly. It
was co-sponsored by Azerbaijan. Belarus. Cambodia. Central Africa Republic. China. Costa Rica,
Cote d'lvoire. Dominican Republic, The Gambia. Guyana. Jamaica. Lesotho. Malawi. Mongolia.
Morocco. Mozambique. Namibia. Philippines. Ru55ian Federation, Senegal, South Africa, Sri Lanka,
Togo. and Zambia. Nigeria's efforts v￿re supported by a multi-stakeholder laskforce comprising
representatives from EvalPartners and associated nelworks. IDEAS. and the evaluation offices of
UNICEF, UN Wornen and the UN Worfd Food Programme ¥￿th support from the United Nations
Evaluation Group (UNEGI and the IOCE.
The Global SDG Synthesis Coalition is spearheaded by the Independent Evaluation Office of the
United National Development Programme (lE0￿NDp). and Global Affairs Canada IGAC). It
currently has the support of 26 United Nations en1((￿s. 6 bilateral partners (Canada. Germany,
Ireland. Korea, the Netherlands. Spain) and the fdlowing netsvorks.. Unf(ed Nations Evaluation Group
(UNEG). Organization for E¢onomic Cooperalion and Development - Development Assistance
Committee I0EC￿DAc). Nelwork on Development Evaluations IEvalNet}, the Evaluation
Cooperation Group {ECGI, and Ihe Intemational Development Evaluation Assoeiation IIDEASI. The
focus is on synthesrLing the existing evaluabve evidence to generate findings and lessons on what
v￿rkS and in which contexts. IDEAS seNed on the management commtttee for the synthesis review
on the ffirst piltar on Partnership where the report is scheduled for comthtion by September 2023
Ihttps'.1lb￿.sdgSy￿thes1scoa[1IK)n.Or91Pl11ar1Partnershlp-pIUar)
IDEAS continued contributing in the organiiation and implementation of Ihe events and dialogues
organrLed by w￿tOn Park Ihtty)s.'1l￿tht.￿lrtonPafkOrg.uk) on Ev￿Uation for transformational change.
Page 8

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2023
In close collaboration with the Ministry for FOre￿n Affairs of Finland. the Gem)an Inslilute for
Development (Deval). IIED and UNICEF. our Nefv￿rk is involved in elaborating the second edition of
the Guidebook." Evaluation to connect Natwjnal Priorities with the SDGS {in progres51. in panels and
onferen¢es aimed at promoting evaluation of the SDG$.
Broadenlng access to knO￿ledge and good pra¢tic¢$
During the reporting pericwj IDEAS increased its efforts to disseminate books, artides, and good practices
among the evaluation communty. Dissemination was done throu9h social media, listseNS, our bimonthly
new51etter and through other nets¥orks. We share some data below to illustrate this dissemination effort:
17 communications through the newsletter.
4 newsletters
7 message5 about Board elections
3 messages about Ihe General Assembly
3 messages about conferen￿ 2022
Average.. 464 recipients. average open rate of 47.2% and average click rate of 5.59
Linkedln (from Marth to June 2023)..
o over the period we gained 330 new subscribers
o published 6 posts
o we interacted 122 times.. we &"ked 94 partner posts. reposted 33 partner posts and
ommented on 3 of them
Googlegroups:
Average.. 400 recipients
93 messages are shared through this channel. an average of one message every four days.
IDEAS Global Assembly
IDEAS ¢ontinues to be the only global professional association for development evaluators. It has mobilised
evaluation thinkers and praelitK)ners throughout the World eonvening tts Global Assemblies {GAs) and
Conferences in the Global South since its inception in 2002, in Beijing. The organisation would usually
Convene its Global Assembly every Iwo years. These assemblies facilitate a unique cr05s-fertilizotion of Kleas
and experientss with inputs from members in different regKins of the globe, typical of IDEAS GA, in a
different setting, bringing to the North inspiratK)n coming from the South. Due to the pandemic. no in-person
Global Assembly was convened in 2021 when it was due and the Board made the decision to plan for 2022,
again combining it with a conference. In the period under review planning began for the IDEAS 2022 Global
Assernbly and Conference under the theme- Power of Evaluation.. Influencin9 Decision Making for a Better
and More Equal World.
The IDEAS 2023 Global Assembly was held on April 18. 2023. The 2023 Global Assembly was done online. ft
counted wth the partirypalion of members of different parts ofthe world.
Main points of agenda included= A panel di￿U$s1on on the ¢urrent challenges for evaluation.. 4 external
panellisls were invited. The panel was followed by a presentation of a progress report and a financial report.
The Assembly also induded a foThvard-looking session on IDEAS. Items discussed were among others the
constitution and bylaws, the relevance of a strategic plan. preparations foi our forthcoming Conferen¢e.
IDEAS Thematic Intefest Groups (ITIGS)
The Secretary4enpral serves as ITIG Coordinator. During the period under review, the number of ITIGS
remained at ten. The leaders V￿re engaged to encourage part￿pation of the mernbers to submit proF)osals
for the gLocal activities being planned by IDEAS. Followng the indtvidual conversations be￿een the ITIG
Leaders and the President. Wtt-PresKlent and Secretary General. May-June 2021. eonver&itions continue
with them about how to mprove parttcipation of members outside of the Global Assembh'es.
Page 9

INTERNATIONAL DEVELOPMEKf EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Communication and social media
In February 2018. IDEAS launched its ffi￿t monthty rth￿tter to foster communication with its members and
partneis outside of the Global Assembly. In the period under review. ID&4S distributed 9 bimonthly
newsletters which provided lis members with informatKJn al)out the organisation's participation in past and
upcoming events such as training. conferences. job opportunities. The IDEAS Newsletter opens the
opportunty for the exchange of Kleas between its members. thus fostering kno￿edge advancement and
production. and caF)auty developmenL
There has been increased interest in and actIv￿Y on the IDEAS social media plarforms. The Coordinatof
manages what is posted lo these plafforms. and Board mernbers have joined these efforts. W)ile the
Facebook page. Twitter. and the YouTube Channel are open. the Newsletter is a members-only
communication vehide. It fuffils the role of establishing a direct and focused communication channel with
members. The IDEAS website is partialty open. as it has members-only dedicated spaces.
As of June 30. 2023. we had..
3568 followers on our Facebook page
3S12 followers on our X lex. Tviitterl page
1480 foll¢)wers ¢)n our Linkedln page
Publicalions
IDEAS continued its effort to produce and to disseminate knovAedge on Evaluation.
In 2021 IDEAS book: Transfomiational EvaluatK)n for the Gbbal Crises of our times. was translated into
Spanish in partnership with the Latin American Nehvork of Evaluators {ReLAC). The book was launched in a
ceremony with broad Part￿1PatIon of partners and members. The book is available on our website at
https=Irideas-global.o￿jdeaS-book-lra￿sforrnatlonal*vaEUatl0Trfor-the-gIobal<flse$-of-OUf-tIMes-2l
In July 2021. IDEAS released a new bcok entitled.. Evaluatw)n in Contexts of Fragilty. Conlliet and Violence a
practical guidance from global evaluation practitioners. The bwk shows a diverse set of perspectives and
experiences on sensitive issues when measuring ¢hange in unpredictable. complex, and violent situations.
This book presents an interesting aT9ument that'evaluation, _ like development aid itself- can unintentionally
exacerbate tensions in ways that can negalivety affect people and insts"tutions if eare is not taken in designing
and approaching il with eaution and sensiliwty. The concepts of gender and conllict sensitivity is wide
discussed in the book. along 4wlh real time case examples. useful tips and further readin9 references. The
book is available at.. https.'Ifideas-global.orgfvJeas-book-orkevalualion-in-contexts-of-fragilty-conflict-and-
Violenc￿l$-noW-aV2ilabIe-Iov0[derl
Sharing knowledge and experience
IDEAS trustees and other members actNely participated in professional virtual workshops and conference$
throu9hovt the world including to connect national priorities with the SDGS and others.
IDEAS Publication and Dissemination Policy
To provide its members with a wider range of OP[￿UnIti.eS for disseminating. exthanging and developing
ideas. theories and concepts about evaluation. IDEAS proposed and adopted a Publication and
Disseminatitin Strategy (POSI. which was published in Juty 2017. Thts Vlqll be considered in the ongoing
Strateg￿ planning process.
The strategy allows paying members to publish original work on internat￿nal development evaluation-related
topics to meet the foll0v￿ng short-tefm obie¢tive$:
Give visibl1 ity to pradthoners and decision-makeTS v•ith no prior track of publications.
Disseminate evalualion-related ideas on topics andlor countries rarely mentioned in mainstream pe8r-
reviewed evaluation lilerature.
Page 10

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARAKfEEI
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Encourage IDEAS members lo document and write about their own evaluation practice on a more
regular basis {not only in response to the call for ¢onference proposals launched every years
before the IDEAS General Assembly)"
Use the publication of articles and other items posted on the IDEAS website as the entry point for
further dialogue and mutual intellectual and professional enrichment among the Assoaation's
members.
Likewise. it is expected that the implementation of the publication policy viill ¢ontribute. in the long run,
to advance and further IDEAS members, practice of development evaluation, thanks to the
strengthening of their capaoty and their uptake of innovatwe evaluation methodologies.
Member Services
A variety of member services were sustained during this peib)d. namely:
informing members of new publications;
informing members of available positions in evaluation..
informing members of opportunities to link in to activtknes of other evaluation associations..
infomiin9 members about evaluation conferences. workshops. training and webinars,. netsvorking with
members..
inviting members to join special interest groups. and Continuing social media efforts to create tighter
connections belween the organization and rts members.
A revamped IDEAS websrte ha5 been live since 2017. A virtual ptatform for meetings was supported for ITIGS
leaders and participants. meetings. As part of the strategic planning process. a possible revamp of the
Website to serve both as a communicatson tool. a work space and interactbve tool in support of IDEAS work
and as the key repO￿tOry of IDEAS information.
Furthemiore. an online Library for biennial Conferences is available. IDEAS has rnade efforts. in the past
years, to build online libraries to make available presentations made during our Global Assemblies. Members
have access to all materials published from previous events through the IDEAS website.
Support from partners and others
Adivities of IDEAS are carried out with IDEAS funds from memberships. donations and sponsorship and
some minor revenue. In-kind support and funding are also provided by partners and other donors, such as
¢onference organisers and olher professional associath)ns that IDEAS work with. This support takes the fom
of direct fundin9 of parti¢ipation. in particular training, of IDB4S Board Members in conferences and
meetings. Support from partners and others in time and effort to support IDEAS and lake part in collaborative
Wofk should also be acknowledged. Below is a list of some ofthe events and actNibes for which such in4ind
support was provided.
Evenu activ
Strengthening the Role of EvaluathM in the
Sustainable Developrnent Agenda for Health
Inthind su
rovided b
London School of Hygiene & Tropical Medicine and
the Univer* of Montreal
Sri Lanka National Evaluattr)n Week
SLEVA
Second Annual Meeting of the Evaluatiw Capacity
Development Netsvork (ReDeCa)
Inter-AMer￿an Development Bank
Page 11

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
FINANCIAL REVIEW
a. Golng concern
After making appropriate enquiries. the trustees have a reasonable expectation that the ¢(￿panY has
adequate resources to continue in operational existence for the foreseeable future. For thi5 ieason, they
continue to adopt the going concem basis in preparing the financial statements.
Re8er¥es policy
AI 30 June 2023, the charty had unrestricted free reserves of USD $27,689 (USD $47.915 at 30 June 20221
The charity believes that an appropriate target level of unrestricted free reserves is $40,000. This will provide
the charity with sufficient reserves to cover nine months core day to day operational costs and also provides a
¢onlingency should events not go to plan or unforeseen issues arise. The charity believes that a nine-month
period is appropriate having regard lo the fact that most recurring income is quite seasonal.
The charty continues to monitor the actual level of free reserves against this target when developing fvture
plans.
Funding Position
IDEAS is currently in an adequate financial position. afthough efforts are being made to identify new sources
of ongtsing funding given the challenges and continued precarious financial siluath)n. The challenge now is to
identify appropriate semces and activities to be delivered to the membefship.
Large doftations from bilateral and multilaleral organisalions historicaKy fomi one of the three primary revenue
sources for IDEAS. the other Iwo being mernbership fees and registration$ fees for conferences and
workshops. The charity continues to seek lo maximise revenue from each of these sources. The new
strategic plan will inelude initiatives to secure financial Sustainabilty. induding identifying further opportunities
for partnerships and possibilities of donations. The financial su51ainabblity of the association will continue to be
one of the guiding principles for Klenbfication of strategic In￿￿tr"ve$.
d. Plans for the future
In the ¢oming years the association eontinue to strategKally position ilself as the one global professional
association for inlemational devthpment evaluators and will continue to undertake the aetivilies currently
planned for the remainder of 2022 and identiffied for 2023. The strategic planning to be carried out throughout
2023 in a participatory and consullative manner. will identify key strategTrc initiatives for the future regarding
positioning of IDEAS-, advocacy and promotion of international development evaluation: Strategic. teehni¢al
and operalional partnerships. rnember services and other areas that emerges from the strategic planning
exercise and Ihat are within the objectives and areas of actt¥ities of IDEAS. In the remainder of 2022 and
during 2023 into 2024. a $pecial emphasis will be given to the preparations for the Global Assembly 2024,
including identifying theme and partnerships in the context of follow-up to the Conference held 2022.
In preparing this report. the Truslees have taken advantage of the small company's exemptions provided by
section 415A of the Companies Act 20C6.
Page 12

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
FUTURE DEVELOPMENTS
IDEAS wrll continue in supporting the ITIGS - IDEAS Thematic Interest Wor1(ing Groups, and in promoting
inlerr)alional and national evaluation capai?ty building events in order lo enhance their reach to IDEAS
members worldwide. With the competencies and a Code of Ethics for IDEAS members approved in 2014.
work has begun on issues of credentialing as a means of increasing professionalism. In 2015. IDEAS Board
validation of a proposal to promote credentialing was sought. followed by implementatson. which however ran
into delays.
IDEAS will also continue to SUPFL)rt EvalPartners and maintain its representation in the EvalPartners
Management Group (EPMG). arKI in the various thematic groups sharing common interests with IDEAS.
In the pa-t yoaw. tho Boafd wa=
thot whil-t the organI￿￿"0n i. cstsblished a-
a compony and a
charity, regISte￿d in the United Kingdom. it did not have any Board Members who perfflanently resided in the
United Kingdom. and with recent changes as a result of Brexit as well global enhanced focus on reporting for
dctailod tran=paroncy, it could potentially affcct thc opcration. particulady in rcgard" to banl(ing operations.
Whilst the organisation has successfvlly operaled through the use of modem communication. the Board is
continuing to review this situation and the implications of C including looking into F¥)55ibilities of transferring
the legal registration to a another more suitable jurisdictiM for ￿gistra￿On.
It should also be noted that the current global Siiualion with possible recurrence of pandemic and global
security could continue to affect fvture developments of IDEAS.
Approvcd by order of Ihc mcmbers of thc board of Tru￿10c￿ and aignod on their behalf by..
Ada Ocampo
Trustee and President
PeteT E. Wichmand
Truslee and Treasurer
Date..
Iq~4-IM
Date: Iq-y-iy
PaoA 11

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
{A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
TRLISTEES. RESPONSIBILMES STATEMEI
The Trustees {who are also directors of International Development Evaluation Association for the purposes of
¢ompany law) are responsible for preparing the Trustees, report and the financial slalements in accordance
with applicable law and United Kingdom Ac£ounting Standards (Untted Kingdom Generally Accepted
Accounting
Practice).
Company law requires the Truslee$ to p￿Pa￿ ffinancial staiements for each ffinancial year. Under company
law the Trustees must not approve the financk?I statements unless they are satisfied that they gNe a tiue 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=
Select suitable accounting policies and Ihen apply them consistently:
Observe the methods and principles in the Charitie5 SORP:
Make judgments and accounting esb'mates that are reasonable and prudent;
Prepare the finanryal statements on the going coneem basis unless it ts inappropriate to presume that
the charitsble company will continue in operation.
The Trustees are responsible for keeping adequate a￿Ounting re￿rdS that are sufficient to show and explain
the charitable company's transactions and disdose wrth 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 ￿sponsible for the maintenance and integrity of the COTporale and financial information
included on the charitabfe company's website. Legislation in the United Kingdom governing the preparation
and dissemination of financial statement$ may differ from legislat￿n in other juriSd￿tIOns.
Page 14

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITEO BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 JUNE 2023
Independent exarninefs report to tho Trustees of International Development Evaluation
Asso¢iation {Ihe Charity.)
I report to the charity Trustees on my examination of the xcounts of the Charity for the year ended 30 June
2023.
Responsibilities and basis of report
A5 the Tnjstees of the Charity {and ts directors for the purposes of company lawl you are responsible for the
preparation of the accounts in accordan¢e with the reqUIre￿￿nts ofthe Companies Acl 2006 Ilhe 20(￿ Act'l.
Having satisfied mysdf that the accounts of the Charity are nol reqLFired to be audited under Part 16 of the 2006
Act and are eligible for independent examinats"on, I report in respect of my examination of the Charty's accounts
carried out under section 145 of Ihe Charities Ad 2011 {￿e 2011 Acri. In carrying out my examination I have
followed the Directions given by the Charity Commission under section 145{5Mbl of the 2011 Act.
Independent examinerfs ststement
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause lo beb"eve'.
accounting records were not kept in resF*Ct of the Charity as required by section 386 of the 2006 Act or
the accounts do not accord with those records.. or
the accounts do not wmply with the accounbng requirements of section 396 01 the 2006 Act other than
any requirement that the accounts give a 'true and fail view which is not a matter Considered as part of
an independent examinalion. or
the a¢eounls have not been prepared in aecordance with the methods and principles of the Statement of
Recommended Praclice for accounb.ng and reporting by charitie5 lapplicable lo charities preparing their
accounts in accordance wth the Financkgl ReForbng Standard applicable in the UK and Republic of
Ireland {FRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be +Jrawn in this rep￿ in order to enable a proper understa￿lIng of the accounts lo be reached.
This report is m￿e solely to the Chanty's Truslees. as a tM)dy. in accordanee with Part 4 of the Charities
{Accounls and Reports} Regulation5 2008. My work has been undertaken $0 that I might state to the Charitys
Trustees those matters l am required to slate lo them in an Independent examiner's report and for no other
purpose. To the fullest extent pemffted by law. I do not accept or assume responsibility to anyone other than the
Charity and the Charl￿$ Trustees as a bL*Jy. for my work or for this rerth.
Signed=
Tim Borton FCA OChA
Daled.. 30 April 2024
Bishop Fleming LLP
Chartered Accountsnts
2nd Floor Stratus House
Emperor Way
Exeter 8usine$s Park
Exeler
EX13QS
Page 15

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY UMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME M4D EXPENDITURE ACCOUNn
FOR THE YEAR ENDED 30 JUNE 2023
Totsl
funds
2023
Total
fiJnds
2022
funds
2023
funds
2023
Not•
INCOME FROM:
Donations and *c48S
Charitsble athvities
Other trading athw"1*5
42,280
15,406
6.342
15A06
6.342
29.95S
16,951
TOTAL INCOME
42,280
21,748
64.028
46.906
EXPENDITURE ON:
Charitable actsvibes
14074
71.180
89.254
61.842
TOTAL EXPENDrruRE
18.074
71.180
89254
61.842
NET INCOMEI (EXPENDITURE)
Transfers betrleen fvnds
24.206
124206)
{49,432)
24.206
{25,226)
{14.9361
12
NET MOVEMENT IN FUNDS
(25.226)
125.2261
{14.9361
RECONCILIATION OF FUNDS:
Totsl ￿ThJ$ brought foThYard
Nel movement in funds
$2.915
125.2261
52.915
125.2261
67,851
114.9361
TOTAL FUNDS CARRIED FORWARD
27.689
52,91S
The Ststemenl of financiaF activities incIL￿eS al gal￿ ar4J k)sses rewjnised in the year.
The I￿￿e$ on pages 18 to 28 fomi part of ihese fin￿la1 statements.
Page 16

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
REGISTERED XUMBER:04655266
BALANCE SHEET
AS AT 30 JUNE 2023
2023
2022
CURRENT ASSETS
Debtors
Cash al bank and in h￿d
10
150
48.032
69,037
4Q182
69.037
Creditors.. amounts faNing due Within one
year
11
120.493)
(16.122)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIA8ILmES
52.915
27.689
52.915
TOTAL NET ASSETS
27.689
52.915
CHARI￿ FUNDS
Restricjed funds
Unrnsbicte¢J fvnds
12
12
27.689
52,915
TOTAL FUNDS
52.915
The Charitywas entitled to ex￿ptIOn from awjil under section 477 of the Cw8nies Act 2006.
The members have requwed the company to obtain lor Ihe year in question in accordance wth
section 476 of Companies Act 2(M)6.
The Trustees acktKAvledge Iheir responsitilities for comth"n9 wilh the 1equirerT￿ts of the AfA resped lo
accounting reeords and preparation of finarwl ststements.
The financial statements have bè8n pr￿>a￿l in accorda￿ tmth th8 pmis{￿ apph"cab18 to enlilies SU￿.8ct to
the small companies regime.
The financial statements were approved *KI authcvised for issue by the Twstees arKI signe(l on thew behalf by.
Peter Wichmand
trreasurer)
The notes on pages 18 to 28 form part <rf Ihese financial statements.
Page 17

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
GENERAL INFORMATION
International Development Evaluation Association is a company limited by guarantee (registered number.
04655266} and was con5ti1uted under a Memorandum of A550ciakn"on dated 22 January 2003. The
company is also a registered charity (charity number.. 1098370). The prin¢ipal office is 2nd Floor Stratus
House. Emperor Way. Exeler Business Park. Exeler, Devon. EX1 3QS.
ACCOUNTING POLICIES
2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have t￿n prepared in accordance with the Charities SORP IFRS 1021-
Aeeounting and Reporting by Charib"es.' Statefflent of Recommended Practice applicable lo charities
preparing their accounts in accordance the Financial Reporbng Standard applicable in the UK
and Republic of Irdand IFRS 1021 leffectrve 1 January 2019}, the Finanryal Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Ati 20￿.
International DeVelop￿nI Evaluation Assou"abon me8ts the definibon of a public benefit entity under
FRS 102.
Assets and liabilities are inits.alty recognised at histor￿al cosl or transaction value unles5 otherwise
staled in the rdevant a￿￿ntIng F4)licy.
2.2 GOING CONCERN
The accounts have been prepared under the going concem basis. No issues have arisen from
forecasts produced and the Trustees are sabsifed the Charity will continue to operate as a going
concem, for at least 12 months from the date the independent examinerf$ report is signed.
2.3 INCOME
All income is recognised On￿ the Charity has entiliement to the income. it is probabk that Ihe
income will be rewved and the amunt of income receivable can be measured rel￿bly.
Grants are induded in the Statement of ffinancial act¢vities on a re¢eNable basis. The balance of
income received for speeific purposes but not expended dunng the period is shown in the relevant
funds on the BalanrE sheet. Where income is received in advan¢e of enti￿ment of receipt, ils
recognit￿n is deferred and included in credrtors as deferred in¢ome. Where entrt￿ment occurs
before income is received. the income ￿ accnbed.
2A EXPENDITURE
Expenditure is recognised or￿e there ￿ a kgal or constructive obligation to transfer economic benefit
to a third paty, it is probable that a transfer of economie beneffits will ￿ required in setuement and
the amunt of the obligation can be measured reliably.
Expenditure on Charitable acbvibes is incurred on directly undertaking the xtivities which further the
Charitys objectives, as well as any associated support costs.
AU expenditure Is indusive of irrecoverable VAT.
Page 18

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
ACCOUNTING POLICIES (continued)
2.5 FOREIGN CURRENCIES
Monetary assets and liabilities denominated in foreign CU￿enc￿S are translated into dollars at rates
of exchange ruling at the reportirvj date.
Transactions in foreign currencies are tran￿ated into dollars al the rate ruling on the date of the
Iransacbon.
Exchange gains and losses are recognised in the Statement of financial aclmties.
2.6 DEBTORS
Trade and other debtors are re¢ognised at the settlement amount after any trade discount offered.
Prepayments are valLEd * the amounl Prepa￿ net of any trade discounts due.
2.7 CASH AT BANK AND IN HAND
Cash al bar¢k and in hand indudes cash and short4em highly liquid investments with a short maturity
of three rnonlhs or less from the date of acquisition or opening of the deposrt or similar xcounl.
2.8 LIA8ILmES AND PROVISIONS
Liabilits'es are recognised when there is an otligation al the Balaft￿ sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required in setdemenL and the amount
of the setuement can be estimated reliably.
Liabilities are recognised at the amovnt th* the Charity antiopates rt will pay to setUe the debt or the
amount it has re￿iVed as advan￿1 pa￿ents for the g¢)tsJs or serv￿$ it must provide.
2.9 FINANCIAL INSTRUMENTS
The Chafity onty has financiat assets and financial liablities of a kind that qualify as basic financial
inslrumenls. Basic ffinancial instruments are initslly recognised al transaction value and subsequently
measured at their seidemenl value with the exceptK)n of bank loans which are subsequently
measured at amortised cost using the effeth.ve interest method.
2.10 COMPAPIY STATUS
The Charity is a ¢ompany limited by guarantee. The members of the Charity are Trustees named on
page 1. In the event of the Chafity being wound up. the liability in respect of the guarantee is limited
to £10 per member of the Charity.
Page 19

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
ACCOUNTING POLICIES (continuedl
2.11 FUND ACCOUNTING
General funds are unrestn¢ted fijnds which are available for use at the diseretion.of the Trustees in
furtherance of the general obJ"ectives of the Charity and which have not been designated for other
purposes.
Designated funds comprise unrestricled fvnds that have been set aside by the Trustees for particular
purpose5. The aim and use of each designated fiJnd is set out in the notes lo the financial
ststements.
Restricted funds are fvnds wh¢h are to be used in accordance wth specik restrictions imposed by
donors or which have been raised by the Charty for party"cylar purpjses. The costs of raising and
administering such funds are charged against the specific fvnd. The aim and use of each reslricled
fijnd is set out in the notes to the ffinancial 5tatement5.
INCOME FROM GRANTS
Restricted
nds
2023
Total
funds
2023
Total
funds
2022
Grants
42,280
42,280
INCOME FROM CHARITABLE ACTMTIES
Unrestricted
funds
2023
Totsl
funds
2023
Total
funds
2022
Conferen¢e, global assembty. book sale$ and provision of
support and services
15.406
15.406
29,95S
TOTAL 2022
29.955
29,955
The provision of supp)rt and services relates to the Evaluation for Transfomiational Change Awards.
Page 20

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
MEMBERSHIP INCOME
Income from fundraising events
Unrestrlcted
funds
2023
Total
funds
2023
Total
ftsnd$
2022
Membership fees
6.342
6.342
16,951
TOTAL 2022
16,951
16.951
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTMTIES
Summary by fund type
Restricted Unrestricted
funds
funds
2023
2023
Tolal
2023
Total
2022
Charitable acbvib'es
18.074
71,180
89,254
61.842
TOTAL 2022
61.842
61,842
Summary by expenditure type
Other costs
2023
Total
2023
Total
2022
Charitable actiw.bes induding SUp￿rt costs
89,254
89,254
61.842
TOTAL 2022
61,842
61,842
The global assembly {general meetings) is r￿mIalty held bi-annualty. and the most recent Global
Conference (virtual) took place during this repybng perb)d.
Page 21

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED B Y GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
ANALYSIS OF EXPENDITURE BY ACTivmES
Acllvltles
undertaken
directty
2023
Support
costs
2023
Total
funds
2023
Total
funds
2022
Charitable activities
78.439
10,815
89.254
61.842
TOTAL 2022
53,710
8.132
61,842
ANALYSIS OF DIRECT COSTS
Total
funds
2023
Total
fijnds
2022
Book project
Seuetariau membership administration .
Website development & maintenance
Memberships costs
Sundry costs
Cost of running the conference
Award prizes
Foreign Currency Igainsvlosses
17,500
19.850
2.829
100
3.039
{561
9,600
25.495
4.403
19.427
21.895
7.513
{294)
78.439
53.710
ANALYSIS OF SLIPPORT COSTS
Total
funds
2023
Total
fvnds
2022
Accountancy & ndependent examination fees
Bank charges
9,738
1.077
7.051
1,081
10,815
8.132
Page 22

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
INDEPENDENT EXAMINER% REMUNERATION
2023
2022
Fees payable to the Chantys independent examiner for the independent
examination of the Chartys annual accounts
6,100
7,051
TRUSTEES. REMUNERATION AND EXPENSES
During the year, no Trustees receNed any remuneration or other benefft5 (2022 - $NILI.
During the year ended 30 June 2023. expenses totslling $1 S,398 were reimbursed to 7 Trustees {2022 -
$NIL}.
10. DEBTORS
2023
2022
DUE WITHIN ONE YEAR
Prepayments and accnJed income
150
Pa9e 23

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
11. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2023
2022
Other creditors
A¢¢ruals and deferred income
2,668
17,825
16,122
20,493
16,122
2023
2022
Deferred in¢ome at 1 July 2022
Membership fees received during the periTrJ
Membership income released during the pen¢)d
10,472
10,752
(9,4991
13,213
14,140
116,881}
11,725
10,472
Amounts induded in deferred income relate to ff*mbership fees for future periods.
Page 24

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
12. STATEMENT OF FUNDS
STATE&*NT OF FUNDS - CURRENT YEAR
Balance at
30 June
2023
Balance at 1
Juty 2022
Transfers
inlout
Income Exponditure
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Prize Fund
(5.000)
GENERAL FUNDS
General Funds
47,91S
21,748
166.180)
24.206
27.689
TOTAL UNRESTRICTED
FUNDS
52,91S
21,748
171.180)
24.206
27,689
RESTRICTED FUNDS
IFAD
14.770
11.820
9,190
{1.1921
{1.1921
19.190)
113.5781
110.6281
IEG
UNDP
GCF
GEF
(5.000)
42,280
118,074)
{24.206)
TOTAL OF FUNDS
52,915
64.028
(89.2541
27.689
Pa9e 25

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
(A COMPANY LIMITED B Y GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
12. STATEMENT OF FUNDS (coMllNUED
A transfer of $24.20612022'. $14,718) has been made in accordance with the agreement with the fijnders
that the residual fund received from the IFAD and IEG could be applied for unreslrieted purposes.
Designated Funds
Prize Fund.. Funds de￿gftated to be used ￿ the prize fund.
Restricted Funds
IFAD.. Funding to cover the cost of award, both cash wizes. administratKJn and dI￿¢t eosts involved with
the award with agreement for funding stating that any residual funding could be applied for unrestricted
purposes
IEG.. Funding to cover the cost of award. both ¢a5h prries. administration and direct costs invofved with
the award with agreement for funding 51ating that any residual funding could be applied for unrestricted
purFM)ses.
UNDP.. Funding from UNDP for the conference. The fvnds have only been restricted in terms of onty
being able to use the funds for conference expenses. Funding also inc#Jdes a grant from UNDP for
specifie purpose of providing interpretatw.
GCF.. Funding from GCF for the conference. The funds have onty been restricted in lem)s of only being
able lo use the fvnds for conference expenses.
GEF.. Funding from GEF for the conference. The funds have 0￿Y been restrth in terms of only being
able to use the funds for corbferente expenses
Page 26

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
12. STATEMENT OF FUNDS ICONTINUED)
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
1 January
2021
Balance al
30 June
2022
Transfers
inlout
Income Expenditure
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Prvze Fund
5.000
5,000
GENERAL FUNDS
General FurKIs
53.133
46.906
161,842)
9,718
47,915
TOTAL UNRESTRICTED
FUNDS
53,133
46.906
(61,842>
14,718
52.915
RESTRICTED FUNDS
IFAD
14.718
(14.718)
TOTAL OF FUNDS
67,851
46.9C
(61,8421
52.915
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSEfs BETWEEN FUNDS- CURRENT YEAR
Unrestrlcted
funds
2023
Total
funds
2023
CUr￿nt assets
Creditors due wthin one year
48,182
(20.493)
48,182
120,493)
TOTAL
27,689
27,689
Page 27

INTERNATIONAL DEVELOPMENT EVALUATION ASSOCIATION
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEIIIENTS
FOR THE YEAR ENDED 30 JUNE 2023
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2022
Total
funds
2022
Current assets
Creditors due wthin one year
69.037
(16.1221
69,037
116,1221
TOTAL
52.915
52,915
14. RELATED PARTY TRANSACTIONS
The Charity has not entered into any related party transactions during the year, nor are there any
outstanding balances duel owing between related parties and the Charty for the year ended 30 June
2023.
Transactions wth Tnrstees are detailed in noie 9.
Page 28