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2021-03-31-accounts

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021 REGISTERED NUMBER 2746733 CHARITY NUMBER 1121665

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

TABLE OF CONTENTS

Overview ……………………………………………………………………..3 Objects and activities for public benefit…………………………………3 Looking back: Our work in 2020/21……………………………………...5 Looking ahead: Our aims for 2021/22…………………………………11 Financial review……………………………………………………………12 Statement of trustees’ responsibilities ………………………………..16 Report of the independent auditor……………………………………. 18 Accounts …………………………………………………………………...23

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

The Trustees are pleased to present their annual report and audited financial statements of BBC Media Action (India) Limited for the year ended 31 March 2021.

OVERVIEW

BBC Media Action (India) Limited (company number 2746733) is a subsidiary company of BBC Media Action, the BBC’s international development charity. BBC Media Action (India) Limited is a company limited by shares of which the sole member is BBC Media Action. BBC Media Action (India) Limited was awarded charitable status on 22 November 2007.

BBC Media Action (India) Limited uses the power of media and communication to support people to shape their own lives. Working in partnership with broadcasters, government departments, non-governmental organisations (NGOs) and donors, we provide information, strengthen the capacity of the media and other actors, and stimulate positive change.

Alongside BBC Media Action, our vision is of a world where informed and empowered people live in healthy, resilient and inclusive communities.

Our mission is that with our partners, we will reach millions through creative communication and trusted media, helping people have their say, understand their rights, responsibilities and each other, and take action to transform their lives.

OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT

The objectives of BBC Media Action (India) Limited are:

BBC Media Action (India) Limited carries out these objectives by:

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communication to help reduce poverty and support people in understanding their rights.

Our approach to gender is cross-cutting and encompasses all areas of our work, reflecting how we, as an employer, champion diversity and equality, and how we integrate it into our work. Across our themes, we aim to be inclusive and seek to be aware of gender and diversity, and to design and implement our strategies accordingly to reach beneficiaries across India.

The beneficiaries of our work are the audiences who hear, watch or interact with our radio, television, mobile phone and social media outputs. They also include audiences who join our outreach activities, such as street theatre and listeners’ groups, and partners including civil society organisations, media professionals and government departments who receive training and mentoring. In most cases, people receive our services without charge. Occasionally, we charge for a service so that it can continue and be sustainable beyond the life of the project.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the aims and objectives of BBC Media Action (India) Limited and in planning future activities. BBC Media Action (India) Limited is committed to strengthening the media in developing countries and using media and communication to reduce poverty and promote human rights globally.

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LOOKING BACK: OUR WORK IN 2020/21

Our objectives

BBC Media Action (India) Limited continued working this year to BBC Media Action’s three-year strategic plan, which the Board of Trustees agreed in January 2018 covering three thematic areas: health; governance and rights; and resilience and humanitarian work.

The strategy explains how our work will contribute to the UN’s Strategic Development Goals, including through our focus areas of gender equality, women’s rights and the growing youth population. Our work addresses reproductive, maternal and child health, health concerns related to poor sanitation, gender equality, violence against women, and regressive gender norms, in addition to critical preparation, survival information and agency coordination during humanitarian crises. Our work in India does not currently address governance.

Our approach is based on:

Our aims and achievements for 2020/21 were

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Throughout this financial year, our work has been impacted by the COVID-19 pandemic: from cycles of strict lockdown requiring our staff to work from home, to how we have changed production processes, to the nature of our work, which at the start of the year focused on combatting the spread and mitigating the impact of COVID-19, the novel coronavirus. As of 31 March 2021, India faced another severe wave of coronavirus which impacted our staff and their families, and our ability to deliver our projects and programmes.

However, we are proud to have delivered trusted multi-media content about COVID-19, its prevention, transmission and treatment, and tackling the spread of false and misleading information, while continuing other projects focused on health, gender and economic empowerment.

In the following sections, we will outline how we have achieved in our thematic areas.

Our impact on the pandemic

As the new financial year began, with COVID-19 spreading fast, we joined BBC Media Action’s six-country response across Asia , funded through the H2H network by the UK’s Foreign, Commonwealth and Development Office (formerly Department for International Development), to address rapidly spreading mis- and disinformation, while creating trusted information about the novel coronavirus’s spread, its symptoms, prevention and how to seek treatment. In this pioneering regional effort, teams worked from home under lockdown in order to produce animations, public service announcements, short videos and other content to help people separate fact from fiction and understand how to best protect themselves from COVID-19.

We worked within the constraints of lockdown to produce a 60-second live action advertisement – Countdown – to encourage people to count to 10 before sharing information on social media. Across Facebook and Twitter, Countdown was watched over 370,000 times, shared or retweeted more than 4,000 times and was featured by BBC News, Swachh Bharat Urban, the Centre for Social and Behaviour Change, Ashoka University, Internews and independent fact-checking organisations.

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We also created short animations to inspire people to take action to protect themselves, and Hindi-language radio short stories about a master riddler who encouraged his community to stay safe from the virus. These were broadcast on 30 community radio stations across eight states in India, reaching an estimated five to seven million unique listeners between five and seven times per day.

We have pivoted some existing projects to produce COVID-19 related content. We used existing sanitation funding to produce an animated film on handwashing. Mr. Soaperhero builds on the insight that your own hands are carriers of the coronavirus and soap is your superhero saviour. The film earned 940,000+ impressions on Twitter and was watched 640,000 times. It reached more than 200,000 people through groups of state government networks, civil society, and other NGOs, including an estimated 100,000 government teachers and students in the state of Chhattisgarh. Through a non-financial partnership with Central Square Foundation – an Indian philanthropic organisation that works on education – Mr. Soaperhero was downloaded over 2,000 times by parents and students who use their learning app, Top Parent.

We developed social media content celebrating the role of sanitation workers in keeping communities safe during the pandemic and content on the safe disposal of household waste (masks, tissues and gloves) during the pandemic, that garnered 275,000 impressions on Twitter. A rapid assessment among those exposed showed that this content made a strong case for careful waste disposal practices, and 95% of respondents wanted to share the content with others.

We have continued to contribute to BBC Media Action’s wider work on the pandemic through creative input and direction to The Habit Project, part of a UK Aid and Unilever-funded coalition through which BBC Media Action is working in Somalia and Afghanistan to reach marginalised people with information on COVID-19 prevention and treatment.

Our impact in health

This year we continued to provide technical support to central and state governments in our Sanitation Communications Unit II project , on effective and efficient communication for both rural and urban sanitation outcomes. BBC Media Action also produced an integrated campaign designed to drive positive household practice on faecal sludge management, featuring a faecal sludge monster – Malasur , or the Demon of Defeca - as the central character. Inspired by mythology, our campaign built awareness of how untreated human waste contaminates fresh water sources and encouraged people to take action to stop the pollution. Created in 10 languages, the campaign included an animated film, billboards, sanitation vehicle branding and an 80-page toolkit to support its national launch on World Environment Day in June 2020, by India’s minister of state for housing and urban affairs. Despite strict COVID-19 lockdowns, research in one city demonstrated that the campaign reached 61% of respondents polled; 75% of those exposed to the campaign understood that desludging their septic tanks could defeat Malasur, while 70% said they had called, or intended to call, the phone number for desludging services included in our campaign.

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In June 2020, the intellectual property rights for our successful sanitation drama Navrangi Re! (Nine to a Shade) reverted to BBC Media Action. As a result of the pandemic, Viacom 18, our broadcast partner who had acquired the rights with the intention of producing a second season, were unable to proceed with their plans. Instead, we have now agreed with the funder, the Bill and Melinda Gates Foundation, that we will produce a second season of the series, to be disseminated on YouTube.

Linked to this theme, we created a mobile training tool for sanitation workers, SBM Academy , providing vital information for both workers and the communities in which they work, and improving their ability to communicate. Funded by the Bill and Melinda Gates Foundation, the service is delivered via mobile phones and designed to train up to 260,000 rural sanitation extension workers in nine states in north India, with correct information on maintaining good sanitation, available government programmes and subsidies, and technical information on key tenets of complete sanitation. India’s minister for water launched the service on 10 August 2020; by mid-April 2021, 64,900 users had started the course; 42,153 had successfully completed the course, and a total of 5.2 million minutes of content had been accessed. On 30 April 2021, BBC Media Action exited the project, handing the service over to the Department of Drinking Water and Sanitation to finance, manage and run going forward.

We continued our work this year to tackle the spread of acute encephalitic syndrome , a seasonal disease that affects children under age 15. On the request of the Government of Bihar, where the disease has led to a number of deaths, and the Bill and Melinda Gates Foundation, we developed an integrated communication campaign to support prevention and to encourage people to seek treatment for acute encephalitic syndrome. The campaign, titled Chamki ko Dhamki (Say Shoo to Shivers), includes a brand identity, an animated film, a radio spot, print advertisements, poster and leaflets, branding collaterals for health centres, ambulances and other transport, and a street theatre script. The strategy was developed in partnership with the Government of Bihar, the Bill and Melinda Gates Foundation, and our implementation partners CARE and Project Concern International. Following delays linked to the pandemic, we completed production in April 2020 ahead of the campaign’s rollout over summer 2020. A sharp fall in the number of deaths in Bihar in 2020 – seven, compared to 164 in the previous year – was attributed to efforts including our output.

Building on a decade of digital programming to increase knowledge, shift attitudes and address harmful practices, we started a new project this year, funded by the Bill and Melinda Gates Foundation, to test the viability and usability of a digital communication platform by the Government of Uttar Pradesh, India, to communicate with the citizens of the state about a range of different health areas. The project intends to adapt and test a digital platform frequently used in the private sector for customer management and engagement, for public health communication. In addition, we will also support the Government of Uttar Pradesh by developing a digital health communication strategy, and by scoping and sizing the digital platform in preparation for the Government of Uttar Pradesh to procure their own platform for use at scale.

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Our impact on gender and rights

Our three-year research and learning project, Digital Women’s Economic Empowerment , funded by the Bill and Melinda Gates Foundation and now entering its second year, is identifying how digital technology can strengthen women’s empowerment collectives, without exacerbating existing gender inequalities and conflict. Our aim is to help women connect more powerfully, to develop more formal structures and to access financial capital, sustainably and at scale. Building on the success of a pilot with 2,500 marginalised women farmers in self-help groups in Bihar, in which we explored demand for mobile-based learning on farming best practices during the pandemic’s first wave, we are now exploring how to support women in cooperatives to overcome barriers to digital access, literacy and use. We are sharing this learning, and findings from our digital health work, in a series of global webinars co-hosted by the UN University International Institute for Global Health, which will continue throughout 2021.

Our impact on resilience

Our H&M Foundation-funded project, PRIDE (A Pathway to Respect, Identity, Dignity and Empowerment) , to shift how waste collectors and sorters are seen and treated by wider communities in the city of Bengaluru, south India, continued amid pandemic-related delays this year, with an exciting content strategy for a social media initiative to trigger conversations and build understanding of the important role of waste collectors. Formative research showed a high degree of stigma against informal waste pickers. For most respondents, even though waste on the streets was visible and something they cared about deeply, informal waste pickers - who are key in the management of that waste - were virtually invisible. Addressing this invisibility, phase 1 of the #Invaluables social media campaign was launched in early April 2021 to widespread media coverage and digital engagement.

The initiative invited people to join the #Invaluables Facebook community, to learn about the friends they never knew they had - the city’s informal waste pickers. A social experiment film, designed to draw attention to what informal waste pickers do to manage waste, launched the campaign. By the middle of May 2021, the #Invaluables initiative had earned 2.06 million impressions and a duplicated reach of 1.2 million users. The social experiment film had been watched more than 1.7 million times, and 575 people have joined the Facebook community. More than 30 online and print media publications have carried stories on #Invaluables.

Research, insight and awards

This financial year we published a number of articles about our work to communicate our impact to donors, supporters and across the sector.

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We received accolades for our health communication work with some of India’s poorest communities. We were thrilled with results of an independent randomised controlled trial of our Kilkari project, conducted by Johns Hopkins University and the University of Cape Town. The trial demonstrated that it has significantly improved outcomes across several health indicators, with a proportionately greater impact on the poorest. A cost-effectiveness analysis shows that Kilkari has saved nearly 16,000 lives, with a DALY (disability-adjusted life year – a measure of disease burden and expressed as a number of years lost due to ill health, disability or early death) between US$13 and US$29. Based on WHO guidelines, these findings show that Kilkari is highly cost effective. The direct-to-beneficiary mobile phone service reaches pregnant women, new mothers and their families with timely and relevant health information from the second trimester of pregnancy until the baby is a year old. Scaled up with the Government of India from 2016, Kilkari reached 10 million families across 13 states in India, in three years.

Several academic papers based on this research and the learning from the Kilkari project have been submitted for publication to BMJ Global Health, as part of a Special Supplement on mobile health initiatives in India. The publication is expected later in 2021.

Results from our decade-long Mobile Kunji project in Bihar was also published in The Journal of Global Health , produced by a team from the Stanford School of Medicine and co-authored by BBC Media Action . Mobile Kunji ’s communication tools included recordings of advice from our warm yet authoritative ‘Dr Anita’, shared with families over mobile phones. Research demonstrated that women who had heard and used our health communication materials were twice as likely to take supplements during pregnancy, two to three times as likely to save money and prepare for delivering their babies in a health-care facility, and twice as likely to maintain exclusive breastfeeding for their babies as recommended by the World Health Organization. All these actions contribute to healthier and safer pregnancies, deliveries, newborns and mothers.

AdhaFULL - our gender-norm-busting drama for adolescents - was included in a book called “Entertainment Education Behind the Scenes: Case Studies for Theory and Practice”, designed for practitioners and students of entertainment-education. The AdhaFULL chapter was cowritten by Dr Lauren Frank from Portland State University, Dr Joyee Chatterjee from the Asian Institute of Technology, Radharani Mitra and Ragini Pasricha from Media Action India, joining a list of illustrious co-authors in the academic field, and a second chapter on BBC Media Action’s work in South Sudan and Myanmar.

The Centre for Social and Behaviour Change (CSBC), along with Oxford Policy Management (OPM), also evaluated our sanitation TV drama, Navrangi Re! (Nine to a shade!) . Secondary viewership data shows that the programme reached almost 60 million viewers. The results show that emotional engagement was high and over two thirds of viewers said they would watch more episodes of the series. Two-thirds recalled that the show was about sanitation; 36% of viewers mentioned that they learnt new facts about septic tank construction; 31% learnt new facts about desludging and 27% learnt something new about disposal. This was higher (60% or more) for those with higher levels of exposure. Overall, the intervention had a significant and positive effect on outcomes such as intention to hold neighbours to account for unsanitary

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toilets, intention to ask the desludger where sludge will be disposed, willingness to save and pay for frequent desludging, and intention to make improvements to septic tanks. 37% of viewers said that they intend to do something about their own faecal sludge management after watching the show, rising to 78% for those who had watched at least seven episodes of the programme.

LOOKING AHEAD: OUR AIMS FOR 2021/22

Amid the backdrop of great disruption in development from the wider impacts of the COVID-19 pandemic, in the coming year, we will participate in the refresh of BBC Media Action’s global strategic plan, while continuing in our key thematic areas. BBC Media Action (India)’s strategic direction and programmatic work will be guided by this refreshed organisational strategy.

As outlined in BBC Media Action’s current strategy, our approach will continue to involve:

During 2021/22, BBC Media Action (India) will:

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donors.

FINANCIAL REVIEW

The income and expenditure account for the year ended 31 March 2021 shows a breakeven result (2020: breakeven).

Total income was £1,680,313 (2020: £1,763,338). Total expenditure was £1,680,313 (2020: £1,763,338).

Projects are delivered in collaboration with BBC Media Action (parent entity). The main funders of the project activities in the year were The Bill and Melinda Gates Foundation and the H&M Foundation.

The balance sheet at 31 March 2021 had net assets of £20,774 (2020: £20,774).

Financial policies

Reserves

During the year the Board of Trustees reviewed the reserves policy, especially in light of COVID-19. The review was carried out in the context of the review of risks and opportunities for BBC Media Action (India) Limited. At 31 March 2021 unrestricted reserves, which are all considered to be free reserves, were £20,771 (2020: £20,771). The Board of Trustees considers that the level of unrestricted reserves, and therefore of free reserves, are at a reasonable level in the context of BBC Media Action (India) Limited’s legal structure, the financial support of its parent, BBC Media Action, described in the ‘Going concern’ section below, the financial risks faced by BBC Media Action (India) Limited, the stability, levels and types of future income and the impact of future plans and commitments. The Board of Trustees considers that the reserves should be maintained at this target level. The reserves policy is reviewed by the Board of Trustees on an annual basis.

Going concern

The Board of Trustees of BBC Media Action (India) Limited received confirmation from the Board of Trustees of its parent, BBC Media Action, that BBC Media Action would provide financial support to BBC Media Action (India) Limited, if the need should arise, in order for BBC Media Action (India) Limited to continue as a going concern.

Due to the COVID-19 crisis, the Finance and Audit Committee of BBC Media Action, BBC Media Action (India)'s parent, has met every month since April 2020 to monitor trading activity of the Group (including BBC Media Action (India) Limited), in particular three key financial indicators (contract signing, pace of project spend and cash levels).

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The Board of Trustees of BBC Media Action (India) Limited is of the opinion that BBC Media Action (India) Limited has adequate resources to continue in operational existence for the foreseeable future. The Board of Trustees have identified no material uncertainties that cast significant doubt about the ability of the company to continue as a going concern as is further explained in Note 1 of the financial statements.

Our organisation

Staff and volunteers

In 2020/21 BBC Media Action (India) Limited employed an average of 31 FTE staff (2019/20: 38). We employ our staff to meet the demands of the locally run programmes and the staff numbers reflect the current project portfolio needs in the India office. We do not engage volunteers in our charitable activities.

Legal structure

BBC Media Action (India) Limited (company number 2746733) is a company limited by guarantee of which the sole member is BBC Media Action. Its governing documents are a Memorandum and Articles of Association. The financial statements are filed annually with the Registrar of Companies and the Charity Commission.

Governance

Trustees are recruited and appointed after consultation with the Board of Trustees of BBC Media Action. All Trustees of BBC Media Action (India) Limited are currently also Trustees of BBC Media Action. The induction for Trustees to outline our work in the context of their responsibilities in relation to BBC Media Action (India) Limited takes place at the same time as the induction for BBC Media Action. Regular knowledge-sharing sessions provide Trustees with the opportunity to gain up-to-date information on particular issues.

The Board of Trustees review the risk register on a quarterly basis and consider the controls in place sufficient to mitigate key risks.

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Risk management

In addition to the risks presented by COVID-19, BBC Media Action (India) Limited has identified the major risks affecting its work and has ranked these by likelihood and impact. The Trustees have assessed these risks and are satisfied that reasonable steps are being taken to mitigate exposure to them. Principal risks are identified below:

RISK MITIGATION
Compliance with local laws
Failure to keep across changes in local laws Local staff in place responsible for ensuring
could result in significant financial penalties. compliance with local requirements including
registration,tax and statutoryreporting.
Support from third party advisors used.
Health and safety
Increased pollution levels in Delhi, where the Staff have been distributed masks to be used
India office is based, is constantly above the when travelling to and from the office. The office
‘severe’ rating and could have a long-term has been fitted with air purifiers and air quality
consequence on employees’ health. within the office is regularly monitored.

COVID-19: Health, safety and operations

The COVID-19 pandemic has hit India Donors have been hugely supportive of
particularly hard. With a massive population, changes to operations and deliverables
very little opportunity for most people to required due to the pandemic. Staff have now
physically distance themselves, a broken public been working from home for over 14 months
health system and stressed economy, the and continue to deliver programming to time
health and economic fallout for India is and budget.
worrying.
Several staff members and their families have Deliverables have been pushed back and
had COVID-19, and several have lost family
timelines re-negotiated with funders where
members. The second spike in 2021 has been
needed, to allow staff the time to properly
particularly hard on mental health.
recover health and wellbeing.
Safety Safety
Following citizen’s protests about a controversial We have regularly monitored the safety
government citizenship law in 2019-20, this year, situation, and consulted with the BBC High
farmers from across north India have been Risk team to put safety plans in place.
protesting new farm laws introduced recently.
Civil protest and linked unrest have been
concentrated in Delhi (where the office is located)
but have also spread nation-wide.

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Business model and changes in funding environment Funding is primarily funding for specific Our project budgets are reviewed to ensure that projects. If donors become less willing to fund they cover a fair share of support costs. the full cost of projects or put increased risk on Contracts for delivery are priced appropriately, the recipient there is a risk that BBC Media reflecting the full cost and risk of proposals. Action (India) Limited could not secure funding for an appropriate level of support costs and investment in systems. Specific regulations around the operations of BBC Media Action (India) continues to work to charities in India could influence BBC Media diversify its funding, forging relationships with Action (India) Limited’s operations and ability new funders (IKEA Foundation, Hindustan to attract funding. Changes in India’s laws Unilever Foundation) in India. governing the receipt of foreign aid has meant that foreign funders are re-assessing their strategies and operations in India. For BBC Media Action, current projects are committed till 2022. Reputation Events or incidents result in negative coverage Clear lines of accountability are in place. We in the UK and in India, with consequent impact follow BBC Editorial Guidelines. Reactive lines on areas including delivery, funding and safety. for known risks are in place, and staff are prepared to handle hostile press coverage.

BBC Media Action (India) Limited does not engage in fundraising from the public. However, the charity’s parent entity does engage in a small amount of fundraising and information about the controlling parent company can be seen at note 12.

Safeguarding

We continued to work this year to strengthen our own safeguarding practices, actively embedding BBC Media Action’s safeguarding policies and practices within BBC Media Action (India) Limited. BBC Media Action’s director of programmes is our designated safeguarding officer at senior management level. BBC Media Action’s head of safeguarding and ethics works with the operations and HR manager of BBC Media Action (India) Limited to ensure policies and appropriate training are meaningful for staff and partner organisations.

Training courses in Safeguarding and Respect at Work are mandatory for all staff and freelancers, and all offices have received additional guidance on safe recruitment. A staff code of conduct ensures everyone working for BBC Media Action (India) Limited understands expectations for behaviour, knows that any concerns they have will be taken seriously, and that those who come forward will be supported.

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During the 2020/21 financial year, BBC Media Action (India) Limited did not report any serious incidents related to safeguarding to the Charity Commission.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of BBC Media Action (India) Limited for the purposes of company law) are responsible for preparing the Trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to 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 income and expenditure 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.

Each of the Trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of s418

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of the Companies Act 2006.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed on behalf of the Board of Trustees on 17 November 2021

Julia Rank

Trustee

TRUSTEES AND ADVISORS

Trustees

Richard Dawkins Julia Rank

Company Secretary

Lindsey North

Auditor

Buzzacott LLP, 130 Wood Street, London, EC2V 6DL

Bankers

Barclays Bank Plc, 1 Churchill Place, London, E14 5HP

Registered Office

Broadcasting House, Portland Place, London W1A 1AA

BBC Media Action (India) Limited is a company limited by shares with company registration number 2746733 and registered charity number 1121665.

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REPORT FROM THE INDEPENDENT AUDITORS TO THE MEMBER OF BBC MEDIA ACTION (INDIA) LIMITED

Opinion

We have audited the financial statements of BBC Media Action (India) Limited (the ‘charitable company’) and the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. 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 of 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 charitable company 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 about the charitable company’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.

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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 Trustees are responsible for the other information. The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report including the Strategic Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Responsibilities of trustees

As explained more fully in the statement of responsibilities of the Trustees, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements 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 charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an 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.

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

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at 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 charitable company’s member, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s member 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 charitable company and the charitable company’s member as a body, for our audit work, for this report, or for the opinions we have formed.

Signed

Edward Finch (Senior Statutory Auditor)

For and on behalf of Buzzacott LLP, Statutory Auditor

130 Wood Street London

EC2V 6DL

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Statement of Financial Activities

(including the income and expenditure account)

Notes Unrestricted
funds
£		 funds
£
Restricted		 2021
Total funds
£
Income from charitable activities
2
Grant funding for specific
charitable activities		 119,870 1,560,443 1,680,313
Total income 119,870 1,560,443 1,680,313
Expenditure on :
3
Charitable activities
Changing lives through
media and
communication		 (119,870) (1,560,443) (1,680,313)
Total expenditure (119,870) (1,560,443) (1,680,313)
Net income and net
movement in funds
4
Reconciliation of funds
Total funds brought
forward
10		 -
20,771		 -
-		 -
20,771
Total funds carried forward
10		 20,771 - 20,771

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

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Statement of Financial Activities

(including the income and expenditure account)

Notes Unrestricted
funds
£		 funds
£
Restricted		 2020
Total funds
£
Income from charitable activities
2
Grant funding for specific
charitable activities		 152,016 1,611,322 1,763,338
Total income 152,016 1,611,322 1,763,338
Expenditure on :
3
Charitable activities
Changing lives through
media and
communication		 (152,016) (1,611,322) (1,763,338)
Total expenditure (152,016) (1,611,322) (1,763,338)
Net income and net
4
movement in funds
Reconciliation of funds
Total funds brought
forward
10		 -
20,771		 -
-		 -
20,771
Total funds carried forward
10		 20,771 - 20,771

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

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Balance Sheet

Notes 2021 2020
£ £
Current assets
Debtors
7
Cash at bank and in hand		 490,093
247,632		 576,138
190,490
Total current assets 737,725 766,628
Liabilities
8
Creditors: amounts falling due within one
year		 (716,951) (745,854)
Net current assets 20,774 20,774
Net assets 20,774 20,774
Funds
Share capital
9
Unrestricted funds
10		 3
20,771		 3
20,771
Total Funds 20,774 20,774

The notes on pa ges 26 to 34 form pa rt of these fina ncia l sta tements.

These fina ncia l sta tements on pa ges 23 to 34 were a pproved by the Boa rd of Trustees on 17 November 2021 a nd were signed on its beha lf by:

Julia Rank Truste e

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes

(forming part of the financial statements) for the year ended 31 March 2021

ability of BBC Media Action (India) Limited to continue as a going concern.

1. ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements.

a) BASIS OF PREPARATION

The financial statements have been prepared in accordance with the Companies Act 2006 and applicable UK accounting standards and under historical cost accounting rules. The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Due to the Covid crisis the Finance and Audit of the parent charity, BBC Media Action, met every month since April 2020 to monitor trading activity, in particular three key financial indicators (contract signing, pace of project spend and cash levels).

On the basis of their assessment of the company's financial position and the enquiries made of the Board of Trustees of BBC Media Action, the company's Trustees have a reasonable expectation that the company will be able to continue in operational existence for the foreseeable future. Thus the Board of Trustees continue to adopt the going concern basis of accounting in preparing the annual financial statements.

b) FUND ACCOUNTING

The charity has various funds for which it is responsible and for which separate disclosure is required as follows:

Restricted income funds

Grants which are earmarked by the funder for specific purposes. Such purposes are within the overall aims of the charity.

The Financial Review in the Trustees’ Report reviews the finances of BBC Media Action (India) Limited in the year ended 31 March 2021 in comparison to the prior. The cash balance is set out in the balance sheet.

Unrestricted funds

Funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity.

The company shares banking arrangements with its parent BBC Media Action. The Trustees, having received confirmation from the Board of Trustees of its parent, BBC Media Action, that BBC Media Action would provide financial support to BBC Media Action (India) (as described in the 'Going concern' section of the Trustees Report), have no reason to believe that a material uncertainty exists that may cast significant doubt about the

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes

(forming part of the financial statements) for the year ended 31 March 2021

c) INCOME

d) EXPENDITURE

Income from charitable activities includes income earned both from the supply of goods or services under contractual arrangements and from performance-related grants which or services to be provided by the charity. To fall within this analysis heading, the activities specified by the contractual terms or grant conditions must be undertaken for the charitable purposes of the charity (paragraph 4.33 of SORP FRS 102). This income is usually subject to donor imposed conditions which specify the time period in which expenditure of resources can take place and so income is recognised in line with this.

These grants or contract income less the management fee (for indirect costs) are credited to restricted income within the SOFA, with unspent balances being carried forward to subsequent years within the relevant fund. Where funding allows a management fee to be earned the management fee is credited to unrestricted income within the SOFA. Specific debts are recognised where the charity can demonstrate entitlement to income greater than receipts to date.

Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Grants of a revenue nature are recognised as performance related grants where they meet the conditions described above.

Donations are recognised when receivable. Gifts in kind are valued at a reasonable estimate of the value to BBC Media Action, which is normally equal to the market value.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the categories :

e) DEBTORS

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

f) CASH AT BANK AND IN HAND

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits.

g) CREDITORS AND PROVISIONS

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

h) FOREIGN CURRENCY

Transactions denominated in foreign currencies are recorded in sterling at the rates ruling at the date of the transaction. Monetary assets and liabilities

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes

(forming part of the financial statements) for the year ended 31 March 2021

h) FOREIGN CURRENCY (Continued)

at the exchange rates ruling at the balance sheet date and any exchange differences arising are taken to the statement of financial activities.

the financial statements where judgements and estimates have been made include:

i) STATEMENT OF CASH FLOWS

The company is exempt from the requirement to prepare a statement of cash flows as a consolidated statement is produced by the parent company, BBC Media Action.

j) TAXATION

BBC Media Action (India) Ltd. is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

k) LEASES

Operating lease rentals are charged to the statement of financial activities on a straight line basis over the lease term.

l) JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The items in

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes

2. Income from Charitable Activities

Unrestricted Restricted Total
funds funds 2021
£ £ £
Grant funding for specific
charitable activities
Bill and Melinda Gates Foundation 103,532 1,182,745 1,286,277
Other grants 16,338 377,698 394,036
Total income 119,870 1,560,443 1,680,313
Unrestricted
funds
£		 funds
£
Restricted		 Total
2021
£
Bill and Melinda Gates Foundation
103,532
Other grants
16,338
Grant funding for specific
charitable activities		 1,182,745
377,698		 1,286,277
394,036
Total income
119,870		 1,560,443 1,680,313
Unrestricted
funds
£		 funds
£
Restricted		 Total
2020
£
Bill and Melinda Gates Foundation
118,715
Ashoka University
29,281
UNICEF
-
Other grants
4,020
Grant funding for specific
charitable activities		 1,186,981
296,334
12,809
115,198		 1,305,696
325,615
12,809
119,218
Total income
152,016		 1,611,322 1,763,338

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes (Cont.)

3. Expenditure

Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£
119,870
Changing lives through
media and communication		 1,560,443 1,680,313
Total expenditure
119,870		 1,560,443 1,680,313
Total
2020
152,016
Changing lives through
media and communication		 1,611,322 1,763,338
Total expenditure for 2020
152,016		 1,611,322 1,763,338

All expenditure was for the purpose of changing lives through media and communication, and all activities were carried out in India. All costs charged in the current and prior years related to costs incurred in India and therefore are considered direct project costs rather than support costs.

Expenditure can be apportioned between direct and staff costs as follows:

Direct project
costs
£		 Project staff
costs
£		 Total
2021
£
753,451
Changing lives through
media and communication		 926,862 1,680,313
Total expenditure
753,451		 926,862 1,680,313
Total
2020
924,715
Changing lives through
media and communication		 838,623 1,763,338
Total expenditure for 2020
924,715		 838,623 1,763,338

4. Net income and net movement in funds for the year This is stated after charging:

Total Total
2021
£		 2020
£
77,296
7,800
Operating lease rentals - land and buildings
Auditor's remuneration for the statutory audit		 82,414
7,620

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes (Cont.)

5. Trustees and employees

Members of the Board of Trustees (who are all directors within the meaning of the Companies Act 2006) received no remuneration for their services in the current or prior year. No Trustees’ expenses were paid (2020: £nil).

6. Staff costs

Costs of staff are split out by:

----- Start of picture text -----
Total Total
2021 2020
£ £
Wages and salaries 811,265 669,377
Social security 17,102 20,829
Pension 51,132 37,609
Other staff costs 47,363 110,808
Total staff costs 926,862 838,623
----- End of picture text -----

Employees with emoluments of £60,000 and over fell into the following bands:

2021
£60,000 – £69,999
-
£70,000 – £79,999
1
£80,000 – £89,999
2
£90,000 – £99,999
-		 2020
1
-
1
1

The senior management team is made up of the Country Director, the Global Creative Advisor, the Digital Director, the Finance Manager, the Programme Director WASH and the Executive Creative Director. The senior management team, who have responsibility for planning, directing and controlling the activities of BBC Media Action (India) Limited, are considered to be key management personnel. The total cost of employment in respect of these individuals, including the Country Director's total cost of employment of £92,731 (2020 : £99,862), is £437,815 (2020 : £446,982).

The average number of employees calculated on a full-time equivalent basis, by function was:

----- Start of picture text -----
Total Total
2021 2020
Programme activities (charitable) 31 38
----- End of picture text -----

Staff costs are either incurred in the form of payments to the BBC for these staff members or payments made internationally by project based payrolls.

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes (Cont.)

7. Debtors

Total Total
2021
£		 2020
£
34,144
455,949
Other debtors and prepayments
Trade debtors		 32,690
543,448
Total
490,093		 576,138

8. Creditors: amounts falling due within one year
Total
2021
£		 Total
2020
£
Trade credItors
-
Other creditors
277,917
Amounts due to BBC Media Action
400,199
Accruals
38,835		 77,846
396,496
239,430
32,082
Total 716,951 745,854

9. Share capital

Allotted, called up and fully paid

Allotted, called up and fully paid
Total
 Total
2021
£		 2020
£
3
3 ordinary shares of £1 each		 3

BBC Media Action (India) Limited was awarded charity status on 22 November 2007. Company law requires share capital to be shown separately in the balance sheet. The share capital forms part of the unrestricted funds of the charity.

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes (Cont.)

Notes (Cont.)
10. Funds analysis
Unrestricted Restricted Total
funds funds 2021
£ £ £
Balance at 1 April 2020 20,771 - 20,771
Income 119,870 1,560,443 1,680,313
Expenditure (119,870) (1,560,443) (1,680,313)
Balance at 31 March 2021 20,771 - 20,771
Unrestricted Restricted Total
funds funds 2020
£ £ £
Balance at 1 April 2019 20,771 - 20,771
Income 152,016 1,611,322 1,763,338
Expenditure (152,016) (1,611,322) (1,763,338)
Balance at 31 March 2020 20,771 - 20,771

Restricted funds relate to project work exclusively undertaken in India and includes associated income and expenditure in line with the key themes and charitable objects as described in the Trustees report. The projects undertaken during the year are included in note 2 to the financial statements and detailed movements of the funds of the projects undertaken are included in the financial statements of BBC Media Action which are available at Companies House.

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2021

Notes (Cont.)

11. Commitments

a) Capital

There were no capital commitments at the end of the current or prior

b) Financial

At 31 March 2021, BBC Media Action (India) Limited had the following total minimum lease payments under non-cancellable operating leases relating to land and buildings:

Total Total Total
2021
£		 2020
£
86,510
Operating leases which expire:
- Within oneyear		 87,805
45,314
- In the second to fifth years inclusive		 140,489
Total
131,824		 228,294

12. Ultimate Parent Company

The ultimate parent undertaking, ultimate controlling party and parent of the only group in which the results of the charity are consolidated is BBC Media Action, a charitable company limited by guarantee, incorporated in the United Kingdom and registered in England and Wales.

Copies of the financial statements for BBC Media Action can be obtained from its registered address at Broadcasting House, Portland Place,

13. Related Party Transactions

At 31 March 2021, an amount of £400,199 was owed to BBC Media Action by BBC Media Action (India) Limited (2020: £239,430).

There were no other related party transactions in the year to 31 March 2021 (2020: none).

34