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2023-03-31-accounts

MEDIApi AGTION (INDIA) LIMITED . REGISTERE CHARITY NU MBER 2746733 R 1121665 41pr**' I UAL fREPORT YEAR ENDED 31 MARCH 2023

TABLE OF CONTENTS

Overview ……………………………………………………………………..3 Objects and activities for public benefit…………………………………3 Looking back: Our work in 2022/23……………………………………...5 Looking ahead: Our aims for 2023/24…………………………………12 Financial review……………………………………………………………13 Statement of trustees’ responsibilities ………………………………..17 Report of the independent auditor……………………………………. 19 Accounts …………………………………………………………………...25

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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 2023.

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:

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BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

publication of other educational material for public benefit.

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 equity, 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 2022/23

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 equity, women’s rights, and the growing youth population. Our work addresses reproductive, maternal and child health, health concerns related to poor sanitation, gender equity, violence against women, and regressive social or 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:

At the start of this financial year, our work continued to be impacted by the COVID-19 pandemic. We have continued our projects focused on health, gender, economic empowerment and resilience.

Our aims and achievements for 2022/23 were

Deliver our strategy supporting programming to the value of at least £1.5m, and diversify and scale up our donor funding through a renewed focus on business development.

Our annual income for 2022-23 was £1,565,875 (2021-22: £1,626,178). In an extremely challenging funding environment, this year we have supported BBC Media Action’s ambitious business development plan to develop and scale up both existing and new sources of funding. We have had positive conversations so far with our existing donors to unlock additional funding to scale up key project interventions and learnings, with key decisions expected before the end of the next financial year.

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This year, we opened conversations with new potential donors in India, followed by concept note submissions and/or proposals to scale up current work or fund innovative solutions using media and communication. We have designed and submitted concept notes and proposals in areas including climate change awareness and action, addressing air pollution, early childhood development, nutrition and water, sanitation and hygiene (WASH) practices, and structural and normative shifts in support of girls and women. We continue to engage with these potential donors on next steps, as part of our drive to 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

Following the January 2022 launch of our new equity, diversity and inclusion policy and approach, covering who we are and how we work, every employee and team across BBC Media Action including BBC Media Action (India) Limited set specific, measurable and achievable goals towards achieving a more diverse and inclusive organisation. Our internal Project Thrive has also given employees throughout our organisation a chance to voice their visions, and has set specific actions to ensure a more inclusive and welcoming work culture for everyone.

This year we have continued our work in women’s economic empowerment through digital technology, and focused on improving the quality and productivity of digital engagement for the urban poor, and with marginalised groups through our work with informal waste pickers. We are actively seeking new opportunities to reach those who are most marginalised, especially in areas like climate change. In the following sections, we will outline how we have achieved in our thematic areas.

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Our impact in health

Water, sanitation and hygiene

In 2022, we wrapped up the second phase of our Gates Foundation-funded Sanitation Communications Unit. Our work over the past three years has shown the continuous impact of narrative storytelling in building and supporting the sanitation ‘value-chain’, and for improvements in how people understand and behave when it comes to safely managed sanitation. Our brands and campaigns have reached significant scale and impact in that time.

Our Navrangi drama began with Navrangi Re! (Nine to a Shade), launched in 2019, which was a first for India: a drama on sanitation, and a social-impact partnership with a private broadcaster. We followed this up in 2022 with the launch of Life Navrangi (A Colourful Life), a follow-on web series aired on YouTube. Our independent evaluations found that both dramas positively shifted attitudes, perceptions and behaviours on the need for septic tanks and waste removal, knowledge on septic tank specifications and waste removal, addressing indiscriminate dumping practices and increasing viewers’ intent to desludge their septic tanks every three years. Life Navrangi received over eight million views, and our associated social media campaign , Flush Ki Baad 2.0 , received over 44k engagements across all social media platforms. We deepened our social media engagement by working with micro-influencers on local Indian platforms.

Our independent, randomised control trial of Life Navrangi found that 99% of viewers found the show appealing; 97% found it informative and 84% thought it was relatable to real-life issues. It also found an 18 percentage point increase in perceptions of the health risks of faecal sludge, and in intent to build septic tanks correctly, and a 21 percentage point increase in willingness to report indiscriminate dumping.

Reproductive, maternal, child and neonatal health

Our Direct-to-Consumer project, funded by the Gates Foundation and which wrapped up in January 2023, aimed at building on our previous successes in mobile health by moving toward multi-channel delivery – mimicking a commercial approach. We worked closely with the state government of Uttar Pradesh’s Technical Support Unit to set up, train and deliver a unified, digital communication platform for the state health department. We also provided several health communication prototypes, a digital direct-to-consumer communication strategy on reproductive, maternal, child and neonatal health, and a delivery framework to help the Technical Support Unit and government execute the strategy and multi-channel digital health communication across platforms including SMS, WhatsApp, IVR and chat apps.

Based on this work, the Technical Support Unit has agreed with the Uttar Pradesh health department delivery of direct-to-consumer health communication for the next two years.

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In February 2023, the Uttar Pradesh government also launched their first campaign on this new unified platform on mass drug administration for Lymphatic Filariasis, creating buzz in 18 districts across the state. Work on routine immunisation and child nutrition has also begun, aligning with our strategy.

Our impact in equity, diversity and inclusion

Gender

India has one of the largest gender digital divides in the world. Some 75% of men but only 55% of women own a mobile phone, and the divide is greatest among 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, concluded in December 2022. The Digital WEE project aimed to identify how technology can enhance pathways to empowerment in women’s collectives, without worsening inequalities. The project collaborated with grassroots women's collectives in several Indian states to answer research questions establishing how technology can enhance empowerment, how private sector drivers might be leveraged to deliver digital solutions to these collectives at scale, and how we can apply learning from digital social movements and campaigns to women's collectives in low-resource settings.

An output of the Digital Women’s Economic Empowerment project, the Bharpoor Academy (the Academy of Plenty) proof of concept explored 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.

We also designed a transformative proof of concept to reduce the gender digital divide, working through women’s collectives. With partner Chaitanya WISE, Phone toh Uthao (Pick Up the Phone) examines whether exposure to targeted social and behaviour change communication can support women in overcoming barriers to digital access. The service uses bite-sized video and audio content, reflecting women’s time scarcity, and is delivered via interactive voice response-based and WhatsApp chatbot-based learning aids by digital ‘champions’, who tailor their approach according to women’s literacy and access to digital.

Findings from the qualitative assessment and ‘dipstick’ survey showed a high recall of content. Women from the self-help groups said the video and audio content was useful to them (94%), easy to understand (91%), provided new information (76%), and made them

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want to learn how to use (80%) and own (66%) mobile phones. The self-help group members also demonstrated higher knowledge of how to communicate with customers (89% vs 74% of those who did not interact with the content), how to get information about crops (92% vs 72%), or to communicate with suppliers (91% exposed vs 74% unexposed). Findings also revealed higher levels of discussion in the groups and at home about the benefits of a mobile phone and the opportunity provided by a ‘loans for phones’ programme.

At the time of writing we are speaking with other funders in hope of scaling the intervention, including the USAID-Reliance Foundation led ‘WomenConnect Challenge’, for which ‘Phone toh Uthao!’ made it to a final round of applicants. Learnings from the project will also be applied into a Gates Foundation project on gender norms and digital access, which will examine the norms – particularly among male gatekeepers - that restrict women’s access to and meaningful use of mobile phones.

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.

Invaluables is an award-winning idea which allows people of Bengaluru to take a journey of discovery, to see what waste pickers do for them and the city. We used the work of Professor Judith Butler as basis for our approach, which established that certain categories of individuals can be reduced to invisibility; we confirmed through our formative research how people describe informal waste pickers and whether they are, indeed, invisible.

Following the project’s first phase in 2021, we launched our second phase in June 2022. Informal waste pickers divert 383,250,000 kilos of waste from landfills every year; we used this data point to create the Happy Number song, which talks about the role of street waste pickers, itinerant waste buyers and sorters, who contribute to a cleaner and better environment. It acknowledged informal waste pickers from Bengaluru as the city’s #InvaluableRecyclers. The song and its accompanying music video were co-created with a popular musician, rapper and one of India’s topmost comic artiste and influencer. It was also supported by two influencer-led video series posts. The first, ‘Spot the Recyclers’, delved deeper into identities and skills of informal waste pickers. And the next, #WashTheDabba (container) aimed to sensitise Bengalureans on how their simple action of rinsing and drying plastic food containers before disposal makes it fit for recycling and helps #InvaluableRecyclers recycle more plastic.

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Our key goal was creating awareness. We targeted men and women of 18-50 in Bengaluru, selecting Facebook as our main platform and Instagram, Twitter, and YouTube to amplify our content. We used social listening to inform targeted social media ads, content development, our media plan and our use of influencers. Private FM stations also helped amplify our campaign messages. We engaged 11 influencers, with followers ranging from 10K to 1.5M, over two phases of content, allowing us to tap into comedy, music, hip hop and recycling to seed co-created content around campaign themes – for instance, a popular comic talking about responsible disposal of COVID-19 waste, and an environmentalist with a heartwarming personality to nudge people to wash plastic food containers before disposal. Some of the influencers used popular formats like reels to amplify the campaign, and were integrated into our own formats, including a chat show, Coffee with Invaluable Recyclers.

Our social media analytics showed that over its two phases, #Invaluables content reached at least 5.1 million unique users in Bengaluru. Phase one led to significant improvement in spontaneous awareness of different segments of waste pickers, from 10% at baseline to 16% amongst those exposed to the content, with no change observed in the unexposed group. Phase two built on these results; for instance, those exposed to our content were 13% more likely to be able to identify an itinerant waste buyer. We also found that increased awareness of waste pickers and their work has helped build recognition of their contribution to society – for instance, those who have seen our content are 21% more likely to feel that waste pickers help minimise waste that ends up in landfill. And both phases have shown that those exposed to our content are 20% more likely to discuss waste pickers with their family.

Research and publications

We published a two-part blog, ‘Invisible to Invaluable – How research and behaviour change communication is helping increase respect for and dignity of waste pickers in Bengaluru, India’, as part of the Research World blog by ESOMAR, where world's leading brands and organisations share what they're learning through their applications of insights and analytics.

Awards

The #Invaluables social media campaign won Bronze at the 2022 Indian Digital Marketing Awards in the Best Integrated Media Campaign for a Social Cause category, and another Bronze in the Social Impact Category at the 2022 Indian Content Marketing Awards. The awards received more than 800 entries, with 10 shortlisted in the social impact category; we competed with campaigns and CSR initiatives by well-known Indian brands like Mahindra, ITC, Adani, Dainik Jagran and Zee. In fact, we were the only social impact organisation shortlisted in the category!

A research abstract, Invisible to Invaluable: How communications research is helping tackle stigma and discrimination against informal waste pickers in Bengaluru, India , won at

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ESOMAR under the ‘Making a difference’ category. The work done by PRIDE under Saamuhika Shakti was also discussed at the ESOMAR Congress in September 2022 in Toronto.

Stories from our work

1) Spotlight on informal waste pickers

Our Happy Number music video, part of phase two of #Invaluables, features 32 people from the informal waste picker community in Kuntigrama, Bengaluru, along with their families. Two people from the community, Indira and Mansoor, were keynote speakers at the launch event of Happy Number, which was also attended by 14 other informal waste pickers. They were joined at the event by 22 journalists, generating sizeable interest among the media about the lives of informal waste pickers and leading to more than 50 media stories.

2) The true meaning of collaboration

BBC Media Action and Save the Children India worked closely to create and share a film to dispel myths and misconceptions held by the waste picker community towards COVID-19 vaccines. In this showcase of collective impact, we leveraged each other’s strengths to ensure end-to-end delivery of mutually reinforcing activities.

As we developed the film, we worked with Save the Children to cast children from their communities, as children are incredibly powerful in delivering messages to parents. Save the Children supported our production house to cast the children and conduct acting workshops; the day-long workshops were a great success in helping children understand the nuances of their role, dialogue delivery and expressions.

Save the Children then leveraged their relationship with the office of the Honorable Governor of Karnataka to launch the film. In December 2021, the Governor of Karnataka launched a mobile van, which would cover 30 localities in Bengaluru over one month, showing the film in waste picker communities via an LCD screen. We then supported Save the Children by creating branding for the mobile van and activating our PR partner for media publicity around the launch event. As a result, 13 stories were published in print, online and broadcast media in Bengaluru. After the launch of the mobile van, BBC Media Action created and presented to Save the Children a research design and methodology to measure community response to the films, using ten of Save the Children’s outreach workers as data collectors after training by our research team.

Children appealing to parents and conveying the importance of taking two doses of COVID vaccine, and the presence of a doctor in the film encouraging audiences

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to get fully vaccinated, struck a chord. The resulting study showed that four of every five respondents were able to recall that the film was related to COVID vaccines, and the film received 92% or higher agreement scores on appeal, engagement, relevance, ease of understanding, allaying fears about the vaccine, informative and on trustworthiness. On the call to action, a third of those exposed to the film reported receiving a COVID-19 vaccination after watching the film.

LOOKING AHEAD: OUR AIMS FOR 2023/24

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

The 2022/23 financial year continued to present challenges amid crisis and conflict in our countries of work, particularly shrinking aid funding and rising energy and commodity prices that make our work more costly. During the year our parent charity, BBC Media Action, extended our organisational strategy comprising the key thematic areas of governance and rights, health, and resilience and humanitarian response. At the same time, we delivered the first year of our ambitious business development plan to ensure the wider organisation is fit for the future.

In the coming year, we will support BBC Media Action to begin work on a new organisational strategy.

For 2023/24, our goals are:

— Deliver our strategy supporting programming to the value of at least £2m, diversifying income and contributing to the delivery of the wider organisational budget

— With our partners, deliver programmes with positive impact for communities and that contribute to the UN Sustainable Development Goals.

— Continue to advance our digital work, and help build sector learning around how digital content and services can bring about positive change. Expand our work to tackle disinformation and build media and digital literacy.

Our enablers that will help to make these happen are to:

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— Increase our expertise on digital to reach audiences who can and will have digital access, and use digital capacity to make us a more effective and efficient organisation

— Implement our Project Thrive plans in each team

— Explore what localisation means for our organisation as we develop our new strategy, and deliver our work in the ways that are best for our local audiences and partners

— Use data on our carbon footprint to target changes in the way we operate, and increase the proportion of our work on climate change and nature

FINANCIAL REVIEW

The income and expenditure account for the year ended 31 March 2023 shows a breakeven result (2023: breakeven).

Total income was £1,565,875 (2022: £1,626,178). Total expenditure was £1,565,875 (2022: £1,626,178).

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 2023 had net assets of £20,774 (2022: £20,774).

Financial policies

Reserves

During the year the Board of Trustees reviewed the reserves policy in the context of the review of risks and opportunities for BBC Media Action (India) Limited. At 31 March 2023 unrestricted reserves, which are all considered to be free reserves, were £20,771 (2022: £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

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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.

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 2022/23 BBC Media Action (India) Limited employed an average of 23 FTE staff (2021/22: 30 FTE). 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.

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

COVID-19: Health, safety and operations

The COVID-19 pandemic hit India
particularly hard, with effects felt well into
this financial year.		 Staff continued to work from home early
this financial year, while continuing to
deliver programming to time and budget.

Business model and changes in funding environment

Business model and changes in funding environment Business model and changes in funding environment Business model and changes in funding environment
Funding is primarily funding for specific
projects. If donors become less willing to
fund the full cost of projects or put
increased risk on the recipient there is a
risk that BBC Media Action (India) Limited
could not secure funding for an
appropriate level of support costs and
investment in systems.
Specific regulations around the operations
of charities in India could influence BBC		 Our project budgets are reviewed to ensure
that they cover a fair share of support costs.
Contracts for delivery are priced
appropriately, reflecting the full cost and
risk of proposals.
BBC Media Action (India) continues to work
to diversifyits funding,forging

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Media Action (India) Limited’s operations
and ability to attract funding. Changes in
India’s laws governing the receipt of
foreign aid has meant that foreign funders
are re-assessing their strategies and
operations in India.		 relationships with new funders (IKEA
Foundation, H&M Foundation) in India.
Reputation
Events or incidents result in negative
coverage in the UK and in India, with
consequent impact on areas including
delivery, funding and safety.
Activities by the wider BBC, including
reporting by BBC News, in or about India,
and the Government of India’s relationship
with the BBC, all have the potential to
impact our donor and government
relations, and our standing in the country.		 Clear lines of accountability are in place. We
follow BBC Editorial Guidelines. Reactive
lines for known risks are in place, and staff
are prepared to handle hostile press
coverage.
We follow BBC Editorial Guidelines but we
remain completely separate from the
editorial decision-making of BBC News; we
are in a separate office from BBC News in
India, and we have independent and strong
partnerships. Our colleagues in London also
work closely with the BBC to identify risks
and mitigate them as far as possible,
including through clear communication
with our staff in India.

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

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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 2022/23 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:

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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 with the provisions of s418 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 3 November 2023

Lindsey North Trustee

TRUSTEES AND ADVISORS

Trustees

Lindsey North Julia Rank

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 2023 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

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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:

20

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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.

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

21

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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:

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

22

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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 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

23

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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

6 November 2023

Edward Finch (Senior Statutory Auditor)

For and on behalf of Buzzacott LLP, Statutory Auditor

130 Wood Street London EC2V 6DL

24

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023 ACCOUNTS 25

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

BBC Media Action (India) Limited

Statement of Financial Activities

(including the income and expenditure account) For the year ended 31 March 2023

Notes Unrestricted Restricted 2023
funds funds
£		 Total funds
£ £
Income from charitable activities
Grant funding for specific
charitable activities		 2 104,564 1,461,311 1,565,875
Total income 104,564 1,461,311 1,565,875
Expenditure on :
Charitable activities
Changing lives through
media and communication		 3 (104,564) (1,461,311) (1,565,875)
Total expenditure (104,564) (1,461,311) (1,565,875)
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.

26

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

BBC Media Action (India) Limited

Statement of Financial Activities

(including the income and expenditure account)

For the year ended 31 March 2023

Notes Unrestricted Restricted 2022
Total funds
£
funds 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)

and communication
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

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

27

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

Notes Notes 2023 2022
£
£
Current assets
Debtors
7		 527,137 589,870
Cash at bank and in hand 132,753 120,501
Total current assets 659,890 710,371
Liabilities
Creditors: amounts falling due within one
year
8		 (639,115) (689,597)
Net current assets 20,775 20,774
Net assets 20,775 20,774
Funds
-
Share capital
9		 3 3
Unrestricted funds
10		 20,771 20,771
Total Funds 20,774 20,774

The notes on pages 29-37 form part of these financial statements.

signed on its behalf by:

Lindsey North Trustee

28

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023 ACCOUNMNG POLKJES The followinE accounting policies have been applied consistently in dealing with items wl)ich are considered rnateTial in relation to the financial doubt about the ability of B8C Media Aaion Ilndial Limited to continue as a going concern. statements. On the basis of their assessment of the company's financial position and the enquiries rnade of the Board of Trustee5 of BBC Media Attion. the companvs Trustees have a reasonable eMpe(tation 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 ol accounting in preparing the annual financial ts OF PREPARATK)N The financial 5taternents have been prepared in accordance with the Companies Att 21J)6 and applicable UK accounting standards and under historical c05t accounting rules. The financial 5taternents have been prepared in accordance with Accounting and Reporting bv Charities-. Statement of Recommended Practice applicable to charities preparinE their accounts in accordance with the Financial Reporting standard applicable in the United Kingdorn and Republic of Ireland IFRS 1021 (Charities SORP FRS 1021 issueil on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Aa 2011. statements_ The company 15 exernpt under Companies Act 2C05 54c￿j from the preparation of consolidated financial statements as it is a wholl*owned subsidiary of BBC Media Action, the ultimate parent which Prepare5 consolidated financial statements, which are publicly available. These financial statements thus present information about the cornpany as an individual undeftakinE and not as a Group. bl FUND P£COUNTING The Financial Review in the Trustees. Report rewew5 the finances of BBC Media Action Ilndial Limited in the year ended 31 March 2023 in comparison to the prior year. The cash balance is Set out in the balanie sheet. The charity ha5 various fund5 for which it is responsible and for which separate disclosure is requhred as follows- Restricted irKome Yunts Grant5 which are earmarked by the funder for The company shares banking arrangements with its specific purposes. Such purposes are within the parent BBC Media Acrion. The Tru5tee5. having reteived overall aims of the chariry. confirmation frorn the Board of Tr(Jstee5 of its parent. BBC Media Action, that BBC Media Attion would provide financial 5UPPOrt to BBC Media Action Ilndial las described in the'GoinE concern. settion of the Funds which are expendable at the discretion of Trustees Report). have no reason to believe that the Trustees in furtherance of the obletts ofthe material uncertainty exists that may cast significant chariry. 29

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023 rl INCOME Intomè from charitable attMtie5 kntludes irKome éainÈd both from the suppfy ofpods or servSces under cc￿tr￿U airanzemertts and frrffi performan¢e-reied Brants whi¢h have cofrjititins thai spetify the prowisth of wrticul l￿d$ or w¥i¢esto be provided by ihe tharily. To fall vrillin this analysls headin& the xtNits specifiod by the contractual terms or Rrt eorlitions must bt uthlertaken fw the tharit)lè Pur￿ of thÈ charity (paragraph 4.33 01 SORP FRS 1021. Thks iTrc￿ne 15 tssualty subjecl to dornr knp¢)vAd corJit•Jns specify the time per￿d in wh eXpend￿ule ol resojrces can tske place and so I￿ame1$ r¢¢ryrrised in line with tr￿$. dl EXPEN￿uRE All expendfturè is actounted lor on accrna basls and has been classlfied under headings i auregaie all tosts ielatÈd to tho taiQ8rxies: Charrta￿ attr•i￿$and ethmantt. •) DEOTOR5 Debiors afe reCO￿ls¢d at thtw g￿lIernent arntyjnt. less ary W￿s￿)n for nOn-reco¥era￿.1ty. PfepavT￿nts are ¥a￿e￿ at the amtyjnt prèpaid. They ha¥e been dlscounted to the present valuè of the future c•h rwirt SLKh disctyffttirq is matenal. Thesezr•nts or ¢ontratt itKome It&s the m¥aymeni fe• Ifor indirert tostsl are eredited to itstritttd irfome ¥¥ithin the SOF& with UnS￿￿t balantr5 btir carried lO￿ard to subseque•t yèars Wlthin the teltvani lund. Whert fuTrding alknws a mana8emenifee io be eamed the rnana8ement fÈe ts uedittsa io Un￿&tr￿ted uitome within thÈ SOFK debts afe rot￿nISed wher the charityon demonstrnte entrtknni w income £rerihn re¢wts to d•. fj CASH AT DANK Aldl IN MNJKI Cash al bank and In hand represents such attounis and Instrnments that are avallable on demand havÈ a maturity ollessthan three mfmths from tho date of aCql￿ssIi￿. DepositslLY more than three but kss than orte ytar have been d￿¢S•d as sF)rt term dtposi Go¥w[￿ent grants art rLt%ntsed whèn rfÉ É reasonatdt to ex[￿￿ that the grants T￿1 be re(el¥ed and thai all ￿lated corYit4Jns ￿11 be rnet, ￿￿alty orl submi551on ol avalid dalrn for pwienL Gr￿ts ol a rtwènuo nature arè ret￿nised as perform¥ts ￿la￿d tranis there thty Cr￿￿1￿¢•$ cRED￿011s AND PIlOVI￿Ns Credithrs and prothsiorts are recrwised wh thwe [5 •ft Obligati¢￿ at the balar<É shett d•e as • rtsult cl a past e%nt. it is probable that a ttanstsr ol economfjt bentfft wfjll be requlfed setdè￿nt, and the amoL¢nt of the settlemeni can be est¥mated rdiab￿. Credttofs and pro¥isions are recognised at tho amojni tho charity antkipates it will pay to settle the dÈbt. They have bee• di¢￿01d ￿ ihe presentvalut of the fvture cash paymentwheft mat1 DOna￿OnS are rtcognisedwhen receivable. Gffts #i lind a valtsed at a reasonat4e est5mate of the valup to BBC Metha Actkffi, which is fv)rnialtyequal to th mket¥alue. hl F¢YIEIGN aiRRENCY Transatiions denominatÈd kn loreiAn eun¢￿IeS are rttordel in stwlinÈ at ratrs rulifi% at the date of the I¥•￿t¥ry and lthlities 30

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023 bl FOREIGN CVIIRENCY (Contlmwdl at tht èxthènÈÈ rates ruling ai thè balantè shett datè and any éxthange differtncts arising are takeh to the 5tstemeni of ￿nar￿￿tI athities. thé finantlal statemènts ¥¥hèrt judgèments aThl tstimates ha¥è l>eén male includ: that expendituro i￿￿1red on perforniance relattd grants is a rÈliablÈ bègis lor ellimaii the right to rectwe payment for the wo performed. the prcwi&on of bad debts.. ¥aluat•)n of gilts in kn'nd and the •lltxati d support costs. I) STATEME14TOF CASM FiOWS The comp•y is exempt from the reouirementto wepare a sta￿rnent of cash flos as a c￿s011d81ed statement 15 produted by the parent company, 88C Mèdia Acti)n. JI TAXATI(I BBC Media Action Ilndlal Ltd. 15 conshlèred tts pass tht iests Set oyl in Par4raph 15(hedule 6 Fiftan￿ Ad 2010 and therelore it meets the definition ol a chariiabl company for UK cofporation tax purposes. Attorthngly. the tharity i% potentialty exempt from tsxatkjn In re$r￿t of lllcome or capital galns receid wthin uiei(s cMed by Chawe¥ 3 Part 11 Ctsrpjrat￿n Tax Act 2010 or Sèction 256 of the TaXat￿n ol char8eat￿e Gains Act 1992. to th èxtÈnt that such incorn or tains applied exdusFNty th ¢hartsble purpose> kl LEASES Operaung lease rtntats are chaoed tts the statL4IIAI of finandal actmties on • stralght line basis or tht 11 JUDGÉME14TS AJ4D KEY SOURCES OF ESTIMATI(XI UPl￿RTAip1T1 Tht prtparatknn of the linancial 5tstemÈnis réquires m•4ement to make judgèrnèn estimates and assumptions ihat afft¢t thè ankiunts rèwted for asstts and liabilities as at thÈ bèlantÈ shttrt date and thè amount5 rèported lor rÈ¥et)U and *X￿nseS duwing yèar. Howe¥er. the nature of estlrnalion means that artual outcomes co￿d th'ffe¥ Iiom thtsse estima￿& ThÈ 1￿mS in 31

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

2. Income from Charitable Activities

Unrestricted Restricted Total
funds
£		 funds
£		 2023
£
Grant funding for specific charitable
activities
Bill and Melinda Gates Foundation 65,022
39,542		 1,140,217
321,094		 1,205,239
H & M Foundation 360,636
Total income 104,564 1,461,311 1,565,875
Unrestricted Restricted Total
funds
£		 funds
£		 2022
£
Grant funding for specific charitable
activities
Bill and Melinda Gates Foundation 127,562
-
20,227		 1,185,878
10,565
281,946		 1,313,440
UNICEF
H & M Foundation		 10,565
302,173
Total income 147,789 1,478,389 1,626,178

32

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

3. Expenditure

Unrestricted Restricted Total
funds funds 2023
£ £ £
Changing lives through media and
communication		 104,564 1,461,311 1,565,875
Total expenditure 104,564 1,461,311 1,565,875
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

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 2022/23 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		 Project staff Total
costs costs 2023
£ £ £
Changing lives through media and
communication 774,172 791,703 1,565,875
Total expenditure 774,172 791,703 1,565,875
2022
Changing lives through media and
communication 684,165 942,013 1,626,178
Total expenditure for 2021 684,165 942,013 1,626,178

33

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

4. Net income and net movement in funds for the year

This is stated after charging:

This is stated after charging:
Total Total
2022
£
2023
£
Operating lease rentals - land and buildings
78,502
Auditor's remuneration for the statutory audit
9,240		 75,947
8,400

34

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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 (2022: £nil).

6. Staff costs

Costs of staff are split out by:

Total Total
2022
£		 Total
2022
£
2023
£
Wages and salaries
690,241
Social security
-
Pension
35,076
Other staff costs
66,386		 845,185
5,715
43,075
48,038
Total staff costs
791,703		 942,013

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

2023 2022
£60,000 – £69,999 - -
£80,000 – £89,999 - 2
£90,000 – £99,999 1 -
£100,000 – £109,999 1 -
£130,000 – £139,999 - 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.

35

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

The total cost of employment in respect of these individuals, including the Country Director's total cost of employment of £80,980 (2022 : £92,663), is £385,317 (2022: £519,420).

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

Total Total Total
2023 2022
Programme activities (charitable)
23		 30

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.

36

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

7. Debtors

7. Debtors 7. Debtors 7. Debtors
Total Total
2023 2022
£ £
Trade debtors - 2,608
Other debtors and prepayments 527,137 587,262
Total 527,137 589,870

8. Creditors: amounts falling due within one year


Total		 Total
2023
£		 2022
£
Trade credItors
1,889
Other creditors
35,678
Amounts due to BBC Media Action
573,272
Accruals
28,276		 -
164,344
495,103
30,150
Total
639,115		 689,597

9. Share capital

Allotted, called up and fully paid

Total Total
2023 2022
£ £
3 ordinary shares of £1 each 3 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.

37

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

10. Funds analysis

Unrestricted Restricted Total
funds funds 2022
£ £ £
Balance at 1 April
2022		 20,771

2022		 - 20,771
Income 104,564 1,461,311 1,565,875
Expenditure (104,564) (1,461,311) (1,565,875)
Balance at 31 March 20,771
2023 - 20,771
Unrestricted Restricted Total
funds funds 2021
£ £ £
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

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.

38

BBC MEDIA ACTION (INDIA) LIMITED ANNUAL REPORT YEAR ENDED 31 MARCH 2023

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 2023, BBC Media Action (India) Limited had the following total minimum lease payments under non-cancellable operating leases relating to land and buildings:

land and buildings: land and buildings: land and buildings: land and buildings:
Total Total
2023 2022
£ £
Operating leases which expire: 38,082
-
-
- Within one year 34,718
- In the second to fifth years inclusive -
Total 34,718 38,082

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 2023, an amount of £573,272 was owed to BBC Media Action by BBC Media Action (India) Limited (2022: £495,103).

39