OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

COMPANY REGISTRATION NUMBER 02746733 CHARITY REGISTRATION NUMBER 1121665

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

TABLE OF CONTENTS

Overview ……………………………………………………………………..3 Objectives and activities for public benefit……………………..………3 Looking back: Our work in 2021/22………………………………..…....5 Looking ahead: Our aims for 2022/23…………………………………13 Financial review……………………………………………………………14 Statement of trustees’ responsibilities ………………………………..18 Report of the independent auditor……………………………………. 20 Accounts …………………………………………………………………...26

2

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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 2022.

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:

3

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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

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.

4

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

LOOKING BACK: OUR WORK IN 2021/22

Our objectives

BBC Media Action (India) Limited continued working this year to BBC Media Action’s 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:

Throughout this financial year, our work has continued to be impacted by the pandemic: including staff working from home during lockdowns and changes to production processes. We have continued work on COVID-19 awareness and understanding while also continuing projects focused on health, gender and economic empowerment.

Our aims and achievements for 2021/22 were

Our annual income for 2021-22 was £1,626,178 (2020-21: £1,680,313).

This year we incorporated our COVID-19 pandemic response into existing projects, most significantly with films aimed at informal waste-pickers to

5

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

help them protect themselves and their families.

➢ Scale up our work on climate change adaptation and interconnected issues, including disaster risk reduction, economic security, governance, gender, conflict, migration and health.

Our work this year spanned gender; health – including sanitation and maternal and child health; economic security and empowerment; decent work and the environment. Further details are contained within this report. Our Country Director, Priyanka Dutt, was also a featured speaker in our COP26 event in Glasgow, speaking about the importance of disaster preparedness and the role of Lifeline communication during increasing natural hazards linked to climate change.

This year we have delivered innovative new social and digital content, including the launch in May 2022 of our first web drama on YouTube. We have continued to build our profile and contribute to sector understanding of our ground-breaking work in digital health technology, through highprofile publications and well-received webinars.

We have continued to review our business development strategy in line with the wider organisational approach, pursuing opportunities with India-based foundations and philanthropic organisations. In the coming financial year we will seek further opportunities and financial sustainability by leveraging the newly created Regional Partnerships Director role to support pan-Asia projects

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

6

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

Our impact during the pandemic

While we have not had any dedicated funding that allowed us to respond to the pandemic in India this year, we were able to respond to the needs of informal waste pickers in Bengaluru, as a part of the H&M Foundation funded project, PRIDE (A Pathway to Respect, Identity, Dignity and Empowerment). To address low confidence in and misinformation about COVID-19 vaccines among the waste picking community, we produced two films in collaboration with on-ground partners Hasiru Dala and Save the Children India. Both films featured people from within the waste picking community and offered a clear call to action to follow the advice of trained doctors rather than hearsay they may have heard from friends and family.

Both films were disseminated among waste picker communities by our partners. Hasiru Dala disseminated the second film through WhatsApp groups of waste pickers, created and moderated for their own outreach programmes. Save the Children India implemented a month-long outreach event, where a mobile van with a LCD screen playing one of the films travelled to 30 hard to reach areas, playing the film for communities to engage with. The mobile van was flagged off by the governor of Karnataka in December 2021, at an event organized by Save the Children. Taking the collaboration further, BBC Media Action and Save the Children are working together to monitor the effectiveness of the film, with Save the Children’s outreach workers being trained by our research team to collect data in the field, using research tools designed by us as well. Results are expected later in 2022.

Our impact in health

Sanitation

Our 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, received significant recognition this year. Malasur was featured at the FSM 6 conference ‘Celebrating 10 Years: FSM Heroes – Past, Present and Future’ in Indonesia in May 2021, prompting early discussions with government around safe sanitation programming in Indonesia. The campaign was awarded the ‘Best Communication in Sanitation’ by an independent jury for the ISC-FICCI Awards held by the India Sanitation Coalition in November 2021. The Malasur case study was also featured in a government of India publication ‘Faecal Sludge and Septage Management in Urban Areas: Business and Service Models’ as part of a repository of best practices in India. The intervention features in the government’s national communication strategy for the second phase of the Swachh Bharat Mission (Clean India Mission). With a start in one town in 2018, Malasur has now spread its tentacles and travelled to multiple cities and towns across seven states in India.

A Change of Heart coffee table book that features 15 inspirational human-interest stories

7

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

from 11 states showcases India’s urban sanitation journey to stakeholders who could draw inspiration to replicate successes. The book was launched in September 2021 by the central government at an event to celebrate the 75th year of India’s independence.

Life Navrangi (A Colourful Life), a seven-episode web drama series on urban sanitation, has been produced to build on the success from season 1 of Navrangi Re! , the 26-episode television drama series on safe sanitation. The primary objectives of Life Navrangi are to change knowledge and attitudes about faecal sludge management, and to drive conversations about safe sanitation practices. The series is being launched in May 2022 on YouTube (an episode per week), leveraging digital platforms that have expanded exponentially during the pandemic. A randomised control trial will be conducted on the series, providing a rigorous evaluation of the impact and hopefully allowing BBC Media Action to contribute further to global learning.

All of our sanitation work is funded by the Bill & Melinda Gates Foundation.

Reproductive, Maternal, Neonatal and Child Health

We are continuing to build on our decade of working in mHealth in India with an exciting new digital direct-to-consumer communication initiative on reproductive, maternal and child health. In this new project, funded by the Bill & Melinda Gates Foundation, we are leveraging a commercial communications platform for multi-channel, targeted digital communications across SMS, WhatsApp, IVR and chat apps. Working closely with our partners, this year we began working to deliver an integrated, digital behaviour change strategy on reproductive, maternal, neonatal and child health with an aim to scale it up across all of Uttar Pradesh.

Our impact on resilience

Decent work

Phase 1 of 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, concluded in June 2021. 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. A quasi-experimental evaluation was set up to better understand the impact of this social media campaign.

Findings from first round of monitoring establishes that the #Invaluables campaign has successfully moved the needle on better visibility of informal waste pickers. There is a significant improvement among exposed audiences on awareness of informal waste pickers over both baseline data and when compared to unexposed respondents. Another

8

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

aspect that has improved significantly over baseline and when compared to unexposed respondents is recognition of the contribution of informal waste pickers in helping the environment through waste picking and sorting. Higher awareness and appreciation of the work informal waste pickers do has also translated into increased discussion on waste management and informal waste pickers on social media. Phase 2 is in development and builds on the learning from phase 1.

Our impact on equality, diversity and inclusion

Gender

India has one of the largest gender digital divides in the world. In 2020-2021, 75% of men but only 55% of women owned a mobile phone, and the divide is greatest amongst the most disadvantaged.

Our three-year research and learning project, ‘Women’s Empowerment Collectives and the Power of Digital’ (Digital WEE) , funded by the Bill and Melinda Gates Foundation, is working with academics, researchers, and leading digital experts to understand the gaps, share our research results, and use our learning to design proofs of concept to help address those gaps.

We published three reports in the last financial year:

(1) ‘Increasing women’s digital literacy in India: what works’, shares the results of our landscaping study reviewing relevant digital literacy definitions and frameworks, key initiatives to improve women’s digital literacy in India and gaps in evidence;

(2) ‘Connecting Empowerment: How social network expansion in women’s collectives helps bridge the gender digital divide’, explores the relationship between the expansion of women's social networks in collectives, empowerment, and their adoption and meaningful use of digital technologies; and

(3) ‘Is the digital revolution in India male?', which captures the implications of the gender digital divide for designing social media solutions for women’s empowerment.

In partnership with Chaitanya WISE, a grassroots women’s empowerment organisation in Madhya Pradesh, we are developing a proof of concept to explore whether exposure to targeted social and behaviour change communication, delivered by digital champions in self-help group federations using job aids on their mobiles phones, can support women in low income rural and urban communities overcome some of the barriers to digital access and meaningful use of mobile phones.

9

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

An output of the Digital Women’s Economic Empowerment project, the Bharpoor Academy (the Academy of Plenty) proof of concept explores whether remote digital learning could support the economic empowerment of 2,500 marginalised women farmers in self-help groups during the pandemic. Specifically, we aimed to improve their knowledge of best practices in potato cultivation, increase their discussion of best practices with other group members and their families, and motivate them to reach out to group trainers for localised guidance. Women respondents who passed the relevant Bharpoor Academy course reported a substantial increase in knowledge, including best practices in seed treatment, fertilisation, weeding, harvesting, and storage. They also reported much higher levels of discussion with other women in self-help groups, their families and neighbours, and significantly higher levels of seeking advice. Overall, 85% of all respondents wanted to learn more via a mobile phone.

Addressing social and economic marginalisation

In Bengaluru, our PRIDE (A Pathway to Respect, Identity, Dignity and Empowerment), project aims to shift negative perceptions about informal waste pickers. Systematic and generational marginalisation has rendered informal waste pickers virtually invisible, living in extreme poverty. This project seeks to rebuild the social bond by demonstrating how the work of informal waste pickers is interconnected with the lives of the general population, and invaluable in the environmentally threatened metropolis.

The evaluation results from the first phase of our #Invaluables social media campaign show that those exposed have a higher awareness of different segments of informal waste pickers and an increased discussion around the topic of informal waste pickers and their role. Analysis from social listening software also supports the findings around higher discussion, revealing a 41% increase in positive chatter about informal waste pickers on social media.

Research, insight and awards

Publications

A chapter on the UNICEF-funded AdhaFULL transmedia project, co-authored by Radharani Mitra and Ragini Pasricha with Joyee Chatterjee and Lauren Frank, was featured in “Entertainment-Education Behind the Scenes – Case Studies for Theory & Practice” , edited by Lauren Frank and Paul Falzone and published by Palgrave Macmillan: https://www.palgrave.com/in/book/9783030636135

The first set of journal papers on the impact and lessons learned from our decade of digital development in India, were published in the BMJ in September 2021, as part of a special supplement titled ‘Digital Innovations for Community and Primary Health in India’. Nine

10

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

of the 21 papers published so far as a part of this supplement are related to BBC Media Action’s mHealth services – Kilkari, Mobile Academy, Mobile Kunji and GupShup Potli . Most of the papers (except one) are authored by our external evaluation partners, and coauthored by BBC Media Action staff who were closely involved in delivering the project and the evaluation. More papers are expected to be added to this supplement in the coming year.

A peer-reviewed journal article on the impact of Navrangi Re! was published in the Journal of Development Communication in December 2021. The paper, titled ‘Starting Conversations to Tackle Sanitation in India Through TV Drama’, was authored by external evaluation partners and co-authored by BBC Media Action staff, and contributes to the growing body of evidence that demonstrates the effectiveness of storytelling in bringing about behaviour change.

We disseminated learnings from the Digital WEE project through a monthly, 12-part Gender & Digital Health Webinar series in partnership with the UN University’s Gender and Health Hub in Kuala Lumpur and the University of Cape Town. The objective of the series is to mainstream gender thinking in the design of digital health strategies, policies, and implementations. On average, nearly 300 people participated in each webinar; 57% were from low to middle income countries, and 69% were women. In December 2021, the consortium launched a policy briefing series to share learning from the webinars, which are being published throughout 2022.

And finally, our radio mini-drama series Shaucha Singh featuring a traveling salesman character, and A People’s Movement , a five-part factual series featuring sanitation best practice, have been featured in the India Sanitation Coalition and the Federation of Indian Chambers of Commerce and Industry (ISC-FICCI) publication, the Business of Change series . This edition, ‘Success in a Gendered Approach to WASH’, featured 22 case studies from across India, including BBC Media Action’s work.

External engagement

We partnered with GSMA Connected Society to set up the GSMA Mobile Digital Skills Alliance . The Alliance is working to increase equity and reduce the gender digital divide in low- and middle-income countries by sharing best practices and tested digital literacy learning materials. We regularly present learnings from the Digital WEE project at the Alliance meeting and openly share the tools we have developed for other partners to use.

Awards

Malasur , our Demon of Defeca, won the award for Best Communication in Sanitation at the 2021 ISC-FICCI sanitation awards. The innovative campaign aims to make the invisible, visible, and to give people simple and engaging language to discuss an issue that is largely out of sight and out of mind.

11

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

Stories from our work

The #Invaluables social media campaign aims to

lift the shroud of invisibility that cloaks the informal waste pickers of Bengaluru, by making their contribution to the city more visible. At the heart of the campaign was a social experiment featuring four waste pickers, including Velu, who says, “…I believe my work is really important, because Bengaluru generates thousands of kilos of waste everyday which has to be collected, sorted and recycled – so that it does not harm the people living here, and also makes Bengaluru look clean. But not everyone thinks of us or about our work the same way.

“It is unfair to expect people of Bengaluru to recognise who we are, and what we do, if they don’t even know about the waste picker community of Bengaluru. With your support, I am positive that more people in Bengaluru would get to know about us and our work, and hopefully, would think of us as their invaluable friend.” Velu, Bengaluru - The #Invaluables.

Manisha is an organiser in a self-help group federation in Ujjain, Madhya Pradesh. She dropped out of school when her father arranged her marriage and had her first child at 15. Manisha joined a self-help group support her husband and in-laws financially. Her bookkeeping talent was recognised by the federation, and she progressed rapidly from group secretary to leader to cluster group organiser, setting up 30 self-help groups. As a mother with young children and limited mobility, she relied on her smartphone to coordinate group activities and to communicate with other women in the federation.

As Manisha’s role grew, her social network expanded dramatically, giving her access to new ideas, opportunities, and role models. Digital technology greatly accelerated this process by increasing the reach, frequency and richness of communication within the federation.

12

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

LOOKING AHEAD: OUR AIMS FOR 2022/23

In the coming year, BBC Media Action (India)’s strategic direction and programmatic work will be guided BBC Media Action’s current strategy and focus on business development. Our approach will continue to involve:

During 2022/23, BBC Media Action (India) will:

In an extremely challenging funding environment, in the next financial year we will support the wider BBC Media Action in its ambitious business development plan to develop and scale up both existing and new sources of funding . This plan will leave both BBC Media Action and BBC Media Action (India) Ltd on a more solid financial footing for the future.

— Put into action our new global policy on equity, diversity and inclusion, and measure our progress

BBC Media Action’s new global strategy and approach covers who we are, what we do and how we will do it, and reflects wider sector moves toward becoming more locally led. For the coming financial year, we will support the organisation to take concrete steps toward achieving our ambitious equity, diversity and inclusion goals. We will measure our progress at the end of each financial year to hold ourselves accountable on our commitments.

— Continue to adapt and expand our programming to meet the needs of our audiences – particularly for the most neglected urban poor, and those who are most marginalised and hardest to reach.

In the coming financial year we will continue our work in women’s economic empowerment through digital technology, and focus on improving the

13

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

quality and productivity of digital engagement for the urban poor, and with marginalised groups through our work with informal waste pickers. We will seek new opportunities to reach those who are most marginalised, especially in areas like climate change.

FINANCIAL REVIEW

The income and expenditure account for the year ended 31 March 2022 shows a breakeven result (2021: breakeven).

Total income was £1,626,178 (2021: £1,680,313). Total expenditure was £1,626,178 (2021: £1,680,313).

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 2022 had net assets of £20,774 (2021: £20,774).

Financial policies

Reserves

At 31 March 2022 unrestricted reserves, which are all considered to be free reserves, were £20,771 (2021: £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 pandemic and other crises, the finance and audit committee met six times in 2021-2022. It monitored the nine key risks and opportunities

14

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

identified at the start of the year, related to donor funding, operating uncertainties and the position of the parent charity, BBC Media Action.

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 2021/22 BBC Media Action (India) Limited employed an average of 30 FTE staff (2020/21: 31). 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 knowledgesharing 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.

15

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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
Frequent changes introduced by India team responsible for ensuring
Government of India in Statutory compliance with statutory laws prevailing in
disclosures can lead to exposure to country. Support from third party advisors is
financial penalties in case any of the used so that India team doesn’t miss on any
requirements are missed. compliances.
Under the provisions of Foreign Exchange EY has suggested a way forward basis which
and Management Act, 1999, export export receivables will be paid by HO to BO
receivables and import payables are and export payables including profits will be
required to be settled within the time paid by BO to HO. BBC is working on this,
prescribed by Reserve Bank of India (RBI). and all the necessary documents are
During FY 2017-18 BBCMAIL has made a submitted to EY tax team. EY is in the

default on its export receivables (INR 11		 process of finalizing documents and

crores) and payables (INR 16 crores) with		 submittingthe necessary paperwork to RBI.
HO and have approached EY to advise on
export proceeds and payments of
outstanding balances beyond stipulated
time and way forward for regularization of
these transactions.
Health and safety
Increased pollution levels in Delhi, where Staff have been distributed masks to be
the India office is based, is constantly used when travelling to and from the office.
above the ‘severe’ rating and could have a The office has been fitted with air purifiers
long-term consequence on employees’ and air quality within the office is regularly
health. monitored.
Health and safety Health and safety
Increased pollution levels in Delhi, where Staff have been distributed masks to be
the India office is based, is constantly used when travelling to and from the office.
above the ‘severe’ rating and could have a The office has been fitted with air purifiers
long-term consequence on employees’ and air quality within the office is regularly
health. monitored.

16

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

RISK MITIGATION
COVID-19: Health, safety and operations
The COVID-19 pandemic hit India Early in the pandemic, donors were
particularly hard, given its massive supportive of required changes to
population, very little opportunity for operations and deliverables.. Staff
most people to physically distance continued to work from home for much of
themselves, struggling public health this financial year, while continuing to
system and stressed economy. deliver programming to time and budget.
Some timelines have been re-negotiated
Several staff members and their families and deliverables pushed back where
have had COVID-19, and several have lost needed to allow staff time to recover their
family members. health and wellbeing.
Business model and changes in funding environment
Funding is primarily funding for specific Our project budgets are reviewed to ensure
projects. If donors become less willing to that they cover a fair share of support costs.
fund the full cost of projects or put Contracts for delivery are priced
increased risk on the recipient there is a
appropriately, reflecting the full cost and
risk that BBC Media Action (India) Limited
risk of proposals.
could not secure funding for an
appropriate level of support costs and
investment in systems.
Specific regulations around the operations BBC Media Action (India) continues to work
of charities in India could influence BBC
to diversify its funding, forging
Media Action (India) Limited’s operations
relationships with new funders (IKEA
and ability to attract funding. Changes in
Foundation, H&M Foundation) in India.
India’s laws 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 Clear lines of accountability are in place. We
coverage in the UK and in India, with follow BBC Editorial Guidelines. Reactive
consequent impact on areas including lines for known risks are in place, and staff
delivery, funding and safety. are prepared to handle hostile press
coverage.

17

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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 follow strong 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.

During the 2021/22 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:

18

BBC MEDIA AcfioN {INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022 explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. TheTrustees are responsiblefor keeping properaccounting 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- so far as the Trustee is aware, there is no relevant audit information of which the charitable company's aL¢ditor is unaware. and the Trustee has taken all the steps that hel5he ought to have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to establish that the charitable company's auditor is aware of that information. This confirmation is given and should be interpreted in accordance wÉth the provisions of 5418 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. &gned on behalf of t rd of Trustees on 1 Oth November 2022 sey North Trustee TRUSTEES AND ADVISORS Trustees Lindsey North. Julia Rank. * All Trustees are also directors of the company 19

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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.

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 2022 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

20

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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.

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:

21

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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:

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.

22

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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:

23

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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:

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

24

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2022

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

25

BBC Media Action (India) Limited

Statement of Financial Activities

(including the income and expenditure account)

For the year ended 31 March 2022

----- Start of picture text -----
Notes Unrestricted Restricted 2022
funds funds Total funds
£ £ £
Income from charitable activities
Grant funding for specific
charitable activities 2 147,789 1,478,389 1,626,178
Total income 147,789 1,478,389 1,626,178
Expenditure on :
Charitable activities
Changing lives through media
and communication 3 (147,789) (1,478,389) (1,626,178)
Total expenditure (147,789) (1,478,389) (1,626,178)
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
----- End of picture text -----

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

BBC Media Action (India) Limited annual report 2021/22

26

BBC Media Action (India) Limited

Statement of Financial Activities

(including the income and expenditure account)

For the year ended 31 March 2022

----- Start of picture text -----
Notes Unrestricted Restricted 2021
funds funds Total funds
£ £ £
Income from charitable activities
Grant funding for specific charitable
activities 2 119,870 1,560,443 1,680,313
Total income 119,870 1,560,443 1,680,313
Expenditure on :
Charitable activities
Changing lives through media and
communication 3 (119,870) (1,560,443) (1,680,313)
Total expenditure (119,870) (1,560,443) (1,680,313)
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
----- End of picture text -----

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

BBC Media Action (India) Limited annual report 2021/22 27

BBC Medla Action Ilndla) Llmited Balance Sheet at 31 ktsrch 2022 Notes 2022 2021 Current assets Debtors 589,870 120.501 490,093 247,632 Cash at bank and in hand Total current assets 710,371 737,725 Llabilitie5 Creditors.. amounts falling due within one year 1689,597) 20,774 1716,9511 Net current assets 20,774 Net assets 20.774 20,774 Funds Share capital Unrestricted funds io 20,771 20,771 Total Funds 20.774 20,774 The note5 on pages 29-37 form part of these financlal statements. These financial statements on pages 26 to 37 were approved by the Board of Trustees on 10th November 2022 and were signed on its behaw by.. dsey North Trustee BBC Medla Actlon IITKJial Llmited annual report 202V22 28

Notes

(forming part of the financial statements for the year ended 31 March 2022)

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.

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

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.

The company is exempt under Companies Act 2006 s400 from the preparation of consolidated financial statements as it is a wholly-owned subsidiary of BBC Media Action, the ultimate parent which prepares consolidated financial statements, which are publicly available. These financial statements thus present information about the company as an individual undertaking and not as a Group.

The Financial Review in the Trustees’ Report reviews the finances of BBC Media Action (India) Limited in the year ended 31 March 2022 in comparison to the prior year. The cash balance is set out in the balance sheet.

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

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.

Unrestricted funds

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

BBC Media Action (India) Limited annual report 2021/22 29

Notes

(forming part of the financial statements for the year ended 31 March 2022)

c) INCOME

Income from charitable activities includes income earned both from the supply of goods or services under contractual arrangements and from performance-related grants which have conditions that specify the provision of particular goods 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.

d) EXPENDITURE

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

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

BBC Media Action (India) Limited annual report 2021/22 30

Notes

(forming part of the financial statements for the year ended 31 March 2022)

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

BBC Media Action (India) Limited annual report 2021/22 31

BBC Media Action (India) Limited

31 March 2022

2. Income from Charitable Activities

----- Start of picture text -----
Unrestricted Restricted Total
funds funds 2022
£ £ £
Grant funding for specific
charitable activities
Bill and Melinda Gates Foundation 127,562 1,185,878 1,313,440
UNICEF - 10,565 10,565
Other grants 20,227 281,946 302,173
Total income 147,789 1,478,389 1,626,178
----- End of picture text -----

Unrestricted
Total
funds
funds
2021
£
£
£
Bill and Melinda Gates Foundation
103,532
1,182,745
1,286,277
Other grants
16,338
377,698
394,036
Restricted
Grant funding for specific
charitable activities
Total income
119,870
1,560,443
1,680,313

BBC Media Action (India) Limited annual report 2021/22 32

BBC Media Action (India) Limited

31 March 2022

3. Expenditure

----- Start of picture text -----
Unrestricted Restricted Total
funds funds 2022
£ £ £
Changing lives through media and
communication 147,789 1,478,389 1,626,178
Total expenditure 147,789 1,478,389 1,626,178
2021
Changing lives through media and
communication 119,870 1,560,443 1,680,313
Total expenditure for 2021 119,870 1,560,443 1,680,313
----- End of picture text -----

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 2021/22 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:

Expenditure can be apportioned between direct and staff costs as follows:
Direct project
Project staff
Total
costs
costs
2022
£
£
£
684,165
942,013
1,626,178
Changing lives through media and
communication
Total expenditure
684,165
942,013
1,626,178
2021
753,451
926,862
1,680,313
Changing lives through media and
communication
Total expenditure for 2021
753,451
926,862
1,680,313
4. Net income and net movement in funds for the year
This is stated after charging:
Total
Total
2022
2021
£
£
75,947
77,296
8,400
7,800
Operating lease rentals - land and buildings
Auditor's remuneration for the statutory audit

BBC Media Action (India) Limited annual report 2021/22 33

BBC Media Action (India) Limited

31 March 2022

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 (2021: £nil).

6. Staff costs

Costs of staff are split out by:

----- Start of picture text -----
Total Total
2022 2021
£ £
Wages and salaries 845,185 811,265
Social security 5,715 17,102
Pension 43,075 51,132
Other staff costs 48,038 47,363
Total staff costs 942,013 926,862
----- End of picture text -----

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

£60,000 – £69,999
£80,000 – £89,999
£90,000 – £99,999
£100,000 – £109,999
£130,000 – £139,999		 2022
-
2
-
-
1		 2021
-
2
-
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 £92,663 (2021 : £92,731), is £519,420 (2021: £437,815).

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

----- Start of picture text -----
Total Total
----- End of picture text -----

2022
30
Programme activities (charitable)		 2021
31

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.

BBC Media Action (India) Limited annual report 2021/22 34

BBC Media Action (India) Limited

31 March 2022

7. Debtors

----- Start of picture text -----
Total Total
2022 2021
£ £
Trade debtors 2,608 34,144
Other debtors and prepayments 587,262 455,949
Total 589,870 490,093
----- End of picture text -----

8. Creditors: amounts falling due within one year

Total
2022
£		 Total
2021
£
Other creditors
164,344
Amounts due to BBC Media Action (Note 13)
495,103
Accruals
30,150		 277,917
400,199
38,835
Total
689,597		 716,951

9. Share capital

Allotted, called up and fully paid

----- Start of picture text -----
Total Total
----- End of picture text -----

Total Total
2022
£		 2021
£
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.

BBC Media Action (India) Limited annual report 2021/22 35

BBC Media Action (India) Limited

31 March 2022

10. Funds analysis

----- Start of picture text -----
Unrestricted Restricted Total
funds funds 2022
£ £ £
-
Balance at 1 April 2021 20,771 20,771
Income 147,789 1,478,389 1,626,178
Expenditure (147,789) (1,478,389) (1,626,178)
Balance at 31 March 2022 20,771 - 20,771
----- End of picture text -----

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

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.

BBC Media Action (India) Limited annual report 2021/22 36

BBC Media Action (India) Limited

31 March 2022

11. Commitments

a) Capital

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

b) Financial

BBC Media Action (India) Limited had no grant commitments.

c) Leases

At 31 March 2022, BBC Media Action (India) Limited had the following total minimum lease payments under non-cancellable operating leases relating to land and buildings:

----- Start of picture text -----
Total Total
2022 2021
£ £
Operating leases which expire:
- Within one year 38,082 86,510
-
- In the second to fifth years inclusive 45,315
Total 38,082 131,824
----- End of picture text -----

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, London W1A 1AA.

13. Related Party Transactions

At 31 March 2022, an amount of £495,103 was owed to BBC Media Action by BBC Media Action (India) Limited (2021: £400,199).

There were no other related party transactions in the year to 31 March 2022 (2021: none).

BBC Media Action (India) Limited annual report 2021/22 37