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2025-03-31-accounts

BBC MEDIA ACTION (INDIA) LIMITED

Y E A R E N DE D 31 M A RC H 2 0 2 5

BBC Media Action (India) Limited is registered in England & Wales under charity commission number 1121665 and company number 02746733. The registered office: Broadcasting House, Portland Place, London W1A 1AA, United Kingdom.

The Trustees are pleased to present their annual report and audited financial statements, including directors' report for the purposes of company law, of BBC Media Action (India) Limited for the year ended 31 March 2025.

© BBC Media Action (India) Copyright 2025

BBC Media Action (India) Limited is registered in England & Wales under charity commission number 1121665 and company number 02746733. The registered office: Broadcasting House, Portland Place, London W1A 1AA, United Kingdom.

You can download this publication from bbc.co.uk/mediaaction/about/annual-reports/

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BBC Media Action (India) Limited Annual Report 2024/25

IN THIS DOCUMENT

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BBC Media Action (India) Limited Annual Report 2024/25

OVERVIEW

BBC Media Action (India) Limited (company number 02746733) 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, nongovernmental 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.

Due to increased regulatory and compliance requirements, the Board of Trustees have decided to cease the operations of BBC Media Action (India) Limited, and wind down the charity during 2025/26.

Our parent company, BBC Media Action, intends to continue its work in India, with future activities delivered through partnerships.

This report captures the impact delivered in 2024/25. Our parent company intends that much of this impact will continue through our partners.

We launched the latest phase of our impactful #Invaluables campaign in India, with #WashtheDabba, changing attitudes and building acceptance for Bengaluru’s waste-picking community by engaging influencers and the public with creative, engaging digital media.

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BBC Media Action (India) Limited Annual Report 2024/25

OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT

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

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

To progress towards our mission, BBC Media Action (India) Limited works with other development actors, the international development community, and with academic institutions in India and internationally to explore the role of media from a policy perspective. BBC Media Action (India) Limited also works with civil society organisations, local media organisations, state and central government ministries and the private sector.

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

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

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

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BBC Media Action (India) Limited Annual Report 2024/25

HOW WE SERVE OUR STAKEHOLDERS

Our board of trustees acts in the way it considers, in good faith, is most likely to enhance our impact for the people we work with, while considering the long-term effect of decisions on our organisation and our stakeholders. Our mission sets out our need to work with partners to reach our audiences.

Our internal stakeholders are our employees. Employee engagement is essential to delivering our work successfully. Our employees enjoy opportunities for learning and development through BBC Media Action, the wider BBC, and beyond. All our employees have access to an employee assistance programme. Salaries are competitive with other local non-governmental organisation rates of pay.

Our external stakeholders include:

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BBC Media Action (India) Limited Annual Report 2024/25

LOOKING BACK: OUR WORK IN 2024/25

OUR OBJECTIVES

BBC Media Action (India) Limited worked this year to BBC Media Action’s new organisational strategy, focused on delivering impact for a safer, more habitable planet and more inclusive societies. We work in four areas: media development, media content, media policy and media research.

In this strategy, we have fully adopted the BBC values – audiences, creativity, trust, respect, accountability and One BBC – and refreshed our purpose for a fast-changing and increasingly polarised world: working with partners to provide impartial, trustworthy information to people and communities in need so that they can make informed choices to transform their lives.

Our plans are supported by our key enablers:

Our work in India addresses gender equality, violence against women, social inclusion, action on climate, maternal and child health, and health concerns related to poor sanitation. We are also exploring work to create healthier information environments and dispelling mis- and disinformation.

OUR AIMS AND ACHIEVEMENTS

Our goals for this financial year included:

1. To contribute to BBC Media Action’s aim to reach 100 million people around the world each year with our work

An estimated 13 million people were reached across India. Our “Wash the Dabba” campaign reached 3.43 million social media users in Bengaluru with an outdoor reach in the range of 1.43-1.78 million. Several videos created as part of the campaign went viral, with two videos being viewed over 13 million and 4 million times, respectively, on Instagram. A number of clutter-cutting content pieces also went viral, driving the followership of @Invaluables.Bengaluru to reach over 23,000 followers by the end of March 2025.

In addition, our climate podcast, “Cool it Down”, created mass appeal for climate change communication among young Indians, with 595,010 podcast listens from 209,070 listeners across 39 countries.

2. Help to secure our financial future by working closely with our most important donors and supporting efforts to generate unrestricted funding

Our annual income for 2024-25 was £834,167 (2023-24: £970,395). In an extremely challenging funding environment, this year we have supported BBC Media Action’s three organisational strategic priorities: develop a bold new organisational strategy, build our unrestricted funding and return our finances to

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BBC Media Action (India) Limited Annual Report 2024/25

Looking back: Our work in 2024/25

good health. We are working to develop and scale up existing and new sources of funding, in thematic areas including climate and environmental awareness and action, and the rights of girls and women.

3. Support our global policy and influencing work

As part of the broader work on “Public Interest Media and Healthy Information Environment” being done by BBC Media Action globally, we conducted a small but strategic piece of research in India to highlight critical gaps and opportunities in the country’s evolving media ecosystem. The study gave recommendations on building a healthy information environment at regional and local level through skill development, editorial support, and technology upgrades of local outlets and community radio stations – especially those serving under-represented groups. The growing influence of independent digital creators presents both a challenge and an opportunity. While these creators often lack formal training, they are key to shaping public opinion.

We were also proud this year to support to our visibility and influencing strategy with a number of other events and key moments. We supported a youth-focused essay competition – “Clear Her Path” – led by the World Bank around Women’s Day. The competition reached out to South Asia men and women aged 18-25 to engage them in the issue of women’s economic empowerment in the region, helping raise awareness and facilitate dialogue around the issue while providing substantive opportunities for young people to engage. We helped judge entries and supported the competition with a full-day creative workshop offered as a prize to the winners, who were also awarded a World Bank internship.

To mark International Women’s Day on 8 March 2025, BBC Media Action (India) Limited partnered with the World Bank for a high-profile event – “Spotlight on India” – co-hosted by the Ministry of Women and Child Development. The President of India presided over the gathering, alongside key ministers, civil society leaders, and other development sector stakeholders. We led the data and insights work for the event, shaping the evidence base that anchored the day’s conversations. Our research manager presented an abstract on our research into gender norms in digital use at the University of Oxford in October, as part of a Digital Technologies and Sustainable Development workshop, organised by the Digital Gender Gaps project by GSMA and the University of Oxford.

Our India team at the flagship Communication Conclave, Needle 2025, held in New Delhi, marking 25 years of impactful work in the country

D On 26 March 2025, BBC Media Action India hosted the flagship NEEDLE 2025 Communication Conclave in New Delhi, marking 25 years of impact in India. This year’s theme focused sharply on gender equality and climate action. Highlights included a panel on gender that brought together the perspectives from Bollywood, social and behaviour change experts from UNICEF, BBC Media Action and Yuvaa; and a climate panel featuring senior government officials, experts from the Environmental Defense Fund and the Council on Energy, Environment and Water (CEEW),

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BBC Media Action (India) Limited Annual Report 2024/25

Looking back: Our work in 2024/25

along with voices from culture, music, and sustainability sectors. The event also shone a spotlight on “Invaluable Recyclers”, including waste-picker champions from Bengaluru, who shared firsthand how BBC Media Action’s PRIDE initiative and “Wash the Dabba” campaign have shifted public attitudes and practices around waste and dignity. The conclave demonstrated the power of strategic communication in driving public-interest agendas by combining data-rich insights, behaviour-change storytelling, and anchored action across gender and climate narratives.

4. Carry out work that ensures a safer, more habitable planet and more inclusive societies, contributing to the UN Sustainable Development Goals (SDGs)

Much of our work remains focused on ensuring more inclusive societies, contributing to SDG 10 (reduced inequalities); we have also contributed toward SDG 13 (climate action), SDG 8 (decent work and economic growth), SDG 3 (good health and well-being), and SDG 5 (gender equality).

Contributing to SDGs 8 and 10, our PRIDE project, working with the collective impact initiative Saamuhika Shakti and funded by H&M Foundation, continues to showcase the critical role of Invaluable waste pickers in caring for the environment while encouraging conversations to shift the metrics on empathy and reframing identity.

By the end of 2024, the “Wash the Dabba” campaign had reached approximately 10 million people nationwide. In Bengaluru alone – the project location – the campaign reached around 3.5 million individuals, representing nearly a quarter of the city’s population. The campaign gained significant momentum on social media, with multiple videos going viral and generating impressive levels of

Bus shelter with #WashTheDabba message at Residency Road, which has several popular eateries in Bengaluru

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BBC Media Action (India) Limited Annual Report 2024/25

Looking back: Our work in 2024/25

interaction, with over 15 million views. Notably, the campaign achieved an exceptional engagement rate of 24%. In absolute terms, this translated to more than 2.4 million user interactions, including 121,508 shares and saves, which played a crucial role in amplifying the campaign’s reach and virality.

In addition to digital presence, the campaign’s offline activities – such as bus shelter branding, food box stickers, DOOH (digital out-of-home) screens, and on-ground activations – reached an estimated 1.46 to 1.78 million people in Bengaluru. These integrated outreach efforts contributed to reinforcing the campaign’s core message around responsible waste disposal and the dignity of informal waste pickers.

The campaign’s strong storytelling and use of music helped drive significant public engagement, sparking widespread discussion around the role of waste pickers. The primary research reports 93% recall of the key campaign message, 44% of which was spontaneous, which helped effectively embed the call to action in public consciousness.

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The campaign’s impact extended beyond awareness: 60% of viewers reported adopting the rinse-and-return habit, a simple yet powerful behavioural shift. Supporting this, five Dry Waste Collection Centres (DWCCs) recorded a 30–40% increase in clean containers, indicating improved daily waste practices and better working conditions for waste pickers.

Waste pickers’ visibility in public spaces has seen a notable improvement as well. Among audiences exposed to the campaign, 88% reported noticing waste pickers in the past six months, compared to just 55% among unexposed audiences. This indicates a clear shift in public awareness and

Earlier people didn’t know my name but now people recognize me by calling my name Mary. People are asking me when my next video is. Every day I am recognized by people in the parks, roads, and door-door collection, and I personally feel very happy and proud to be recognized.

Mary (Sorter in DWCC)

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BBC Media Action (India) Limited Annual Report 2024/25

Looking back: Our work in 2024/25

attentiveness toward the people who manage the city’s waste. Additionally, qualitative insights reveal that many waste pickers are now being recognized by members of the public – an important sign of growing acknowledgment and respect. These findings underscore the campaign’s role in making waste pickers both more visible and more valued in everyday urban life.

Toward SDG 13 (climate action), we delivered the “Cool It Down” climate podcast, a 26-episode series encouraging young entrepreneurs, innovators and changemakers aged 18-45 across India to adopt climate-friendly practices in their business and homes – covering relatable themes including energy efficiency and waste innovation, sustainable food and fashion choices, and biodiversity.

The podcast, supported by US Department of State, provided an accessible, engaging, and informative platform to raise awareness, build efficacy, and inspire both individuals and businesses to take climate action. Given the widespread visibility of climate issues, such as shifting weather patterns and persistent air pollution, it served as a space to discuss these challenges and offer practical, actionable solutions, in turn mitigating anxieties around climate change.

The podcast used storytelling, expert interviews, and case studies to boost self-efficacy and shift attitudes by showcasing real-world examples of individuals and businesses that are successfully integrating sustainability into their lives and operations. This approach empowered listeners to take action, whether through adopting more sustainable habits or supporting companies that provide eco-friendly products and services. With its broad reach and interactive potential, the podcast also contributed to shifting attitudes and amplifying collective action.

Our content resonated widely, spreading the message on climate change to diverse audiences through over eight popular streaming platforms. This broad reach amplified our message, fostering engagement and awareness among young listeners both in India and globally.

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BBC Media Action (India) Limited Annual Report 2024/25

Looking back: Our work in 2024/25

Contributing to SDGs 5 and 10, our AdhaFULL transmedia project, supported by UNICEF, blossomed into a collection of storytelling. The India office developed 10 graphic novels on “Life Skills” and six on “Appearance Ideals”, all featuring our beloved characters Kitty, Tara, and Adrak. These characters continue to inspire and evolve, showcasing our commitment to creativity and sustainability.

This year, we created four additional graphic novels and a discussion guide in four languages, completing our exploration of appearance ideals. These materials are designed for rural adolescents, both in school and out of school, aged 15 to 19.

AdhaFULL graphic novels

Another project we undertook towards SDG 5 – to bridge the digital-gender divide in small towns of India – was supported by the Bill and Melinda Gates Foundation. The project focused on the gender norms that limit women’s mobile phone ownership and usage in several peri-urban cities in India. Past work at BBC Media Action in the space of digital empowerment of women had identified “gatekeeping of women’s phone use and gender norms at play” as one of the key aspects to be explored in detail.

We conducted field immersions and formative research to identify key barriers to women’s digital use and the influence of internalized gender norms on digital access. This also involved understanding the mindsets and behaviours of gatekeepers of women’s phone use. Research findings showed that when it comes to gender roles young men are less progressive than young women as well as older men and women (a trend observed globally). Further, many women internalise regressive gender norms. However, young men have progressive digital attitudes – providing an entry point for interventions aimed at change. Based on these insights, we developed a transmedia communication strategy to challenge regressive gender-digital norms.

Based on key findings, the following priority norms were found to exist when several individuals prefer to act in a certain way because they expect others to do the same (empirical expectations) or/and because they think that others expect them to act in this way (normative expectations):

  1. High adherence to gendered roles and responsibilities

  2. Limited voice and agency for women across communities

  3. Sexual and marriage norms, fear of breaching family honour, and gendered codes of conduct underpinning all areas of a girl’s and woman’s life

  4. Belief that women are vulnerable and need to be protected

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BBC Media Action (India) Limited Annual Report 2024/25

FINANCIAL REVIEW

The income and expenditure account for the year ended 31 March 2025 shows a breakeven result (2024: breakeven).

Total income was £834,167 (2024: £970,395). Total expenditure was £834,167 (2024: £970,395).

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, the H&M Foundation, UNICEF, the US Department of State, and the World Bank.

The balance sheet as at 31 March 2025 had net assets of £20,774 (2024: £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 2025, unrestricted reserves, which are all considered to be free reserves, were £20,771 (2024: £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 current legal structure and financial position. 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 have assessed the company’s ability to continue as a going concern and have concluded that the going concern basis of preparation is not appropriate for these financial statements.

While BBC Media Action intends to continue its work in India, future activities will be delivered through partnerships rather than direct operations. Accordingly, once the current projects have been completed, the company will cease its charitable activities and no longer undertake programmes directly.

Accordingly, these financial statements have been prepared on a basis other than going concern which reflects the intention to wind down operations. Assets and liabilities have been measured at their recoverable or settlement values, and appropriate provisions have been made where necessary.

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BBC Media Action (India) Limited Annual Report 2024/25

Our organisation

OUR ORGANISATION

The coffee table book on rural sanitation stories called The OPEN MIND – developed by BBC Media Action

STAFF AND VOLUNTEERS

In 2024/25 BBC Media Action (India) Limited employed an average of 16 FTE staff (2023/24: 20 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 02746733) is a company limited by guarantee of which the sole member is BBC Media Action. Its governing documents are a Memorandum and Articles of Association. The financial statements are filed annually with the Registrar of Companies and the Charity Commission.

GOVERNANCE

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

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

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BBC Media Action (India) Limited Annual Report 2024/25

RISK MANAGEMENT

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:

Operating environment

RISK MITIGATION
The current political and regulatory environment We have an emergency plan and are fully
has made it challenging for some INGOs to operate. equipped to access critical systems and deliver
These challenges may be compounded by our links work remotely, to explore alternative operating
to the BBC. models, to liaise with donors and to repurpose
Failure to keep across changes in local laws in the activities at short notice as needed.
country could result in signifcant fnancial penalties. Our parent charity, BBC Media Action, has
a dedicated compliance manager. We have
local staf to ensure compliance with local
requirements including data protection,
registration, tax and statutory reporting.

Health and safety

RISK MITIGATION

Increased pollution levels in Delhi, where the India Staff have masks to be used when travelling to office is based, is constantly above the “severe” and from the office. The office has been fitted rating and could have a long-term consequence on with air purifiers and air quality within the office is employees’ health. regularly monitored.

Safeguarding and cyber-security

RISK

MITIGATION

We work in complex environments and through local We, along with our parent charity continue to partner organisations, where there is risk of harm to strengthen our approach to safeguarding, in line those we work with and for. with the NGO sector and donor expectations. We thoroughly communicate our policies across our organisation, conduct regular training and review our processes for safe recruitment, including criminal background checks.

A data breach (hacking or accidental) could lead to business disruption, and serious reputational and financial damage.

We receive support from our parent charity including monitoring of social media accounts, in addition to our own team’s work. As part of BBC Media Action, we achieved the Cyber Essentials accreditation standard. We have confidential incident reporting for any data loss or breaches. Our laptops are encrypted, and cyber security training is compulsory for employees.

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BBC Media Action (India) Limited Annual Report 2024/25

Our organisation

Business model and funding environment

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

Reputation

RISK MITIGATION
Events or incidents result in negative coverage in the Clear lines of accountability are in place. We
UK and in India, with consequent impact on areas follow BBC Editorial Guidelines. Reactive lines for
including delivery, funding and safety. known risks are in place, and staf are prepared to
handle hostile press coverage.

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

SAFEGUARDING

We 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 that everyone working for BBC Media Action (India) Limited understands expectations for behaviour and knows that any concerns they have will be taken seriously and those who come forward will be supported.

During the 2024/25 financial year, BBC Media Action (India) Limited did not report any incident related to safeguarding to the Charity Commission.

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BBC Media Action (India) Limited Annual Report 2024/25

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

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

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure for that period.

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

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable

them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Each of the Trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of s418 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 23 October 2025.

YY Nene Lindsey North Trustee

23 October 2025

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BBC Media Action (India) Limited Annual Report 2024/25

TRUSTEES AND ADVISORS

Trustees

Lindsey North*

Julia Rank*

Management team

Ankur Garg

Country Director (resigned May 2024)

Varinder Kaur Gambhir

Country Director (from May 2024)

Vinay Garg

Head of Finance & Compliance (resigned May 2025)

Soma Katiyar

Executive Creative Director

Meenu Anand

Head of HR & Operations

Auditor

Buzzacott Audit 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 02746733 and registered charity number 1121665.

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BBC Media Action (India) Limited Annual Report 2024/25

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BBC MEDIA ACTION (INDIA) LIMITED

OPINION

We have audited the financial statements of BBC Media Action (India) Limited (the ‘charitable company’) for the year ended 31 March 2025 which the comprise the statement of financial activities, the balance sheet, 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.

EMPHASIS OF MATTER – FINANCIAL STATEMENTS PREPARED ON A BASIS OTHER THAN GOING CONCERN

We draw attention to note 1a to the financial statements which explains that the trustees intend to wind up the charity and, therefore, do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in note 1a.

Our opinion is not modified in respect of this matter.

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

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BBC Media Action (India) Limited Annual Report 2024/25

Independent auditor’s report

OTHER INFORMATION

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

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

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

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 trustees’ responsibilities statement, 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

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BBC Media Action (India) Limited Annual Report 2024/25

Independent auditor’s report

for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

How the audit was considered capable of detecting irregularities including fraud

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

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

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Independent auditor’s report

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 noncompliance 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 for the audit of the financial statements is located 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 members, 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 members 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

24 October 2025

Edward Finch (Senior Statutory Auditor)

For and on behalf of Buzzacott Audit LLP, Statutory Auditor 130 Wood Street, London EC2V 6DL

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

ACCOUNTS

STATEMENT OF FINANCIAL ACTIVITIES

(including the income and expenditure account) for the year ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Note 2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Income from
Charitable activities
Grant funding for
specifc charitable
2 24,187 809,980 834,167 59,316 911,078 970,395
activities
Total income 24,187 809,980 834,167 59,316 911,078 970,395
Expenditure on:
Charitable activities
Changing lives
through media and 3 (24,187) (809,980) (834,167) (59,316) (911,078) (970,395)
communication
Total expenditure (24,187) (809,980) (834,167) (59,316) (911,078) (970,395)
Net income and net
movement in funds
4 - - - - - -
Reconciliation of funds
Total funds brought
forward
11 20,771 - 20,771 20,771 - 20,771
Total funds carried
forward
11 20,771 - 20,771 20,771 - 20,771

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

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

BALANCE SHEET

At 31 March 2025

At 31 March 2025
Note 2025
£
2024
£
Current assets
Debtors 7 533,857 709,377
Cash at bank and in hand 144,743 185,538
Total current assets 678,600 894,915
Liabilities
Creditors: amounts fallingdue within oneyear 8 (547,621) (874,141)
Net current assets 130,979 20,774
Provisions for liabilities 9 (110,205) -
Net assets 20,774 20,774
Funds
Share capital 10 3 3
Unrestricted funds 11 20,771 20,771
Total Funds 20,774 20,774

The notes on pages 23-28 form part of these financial statements. The financial statements on pages 21-28 were approved by the Board of Trustees on 23 October 2025 and were signed on its behalf by:

KUN Lindsey North 23 October 2025

BBC Media Action (India) Limited is registered in England & Wales under charity commission number 1121665 and company number 02746733.

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Accounts

NOTES

(forming part of the financial statements for the year ended 31 March 2025)

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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Financial Review in the Trustees’ Report reviews the finances of BBC Media Action (India) Limited in the year ended 31 March 2025 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 Board of Trustees have assessed the company’s ability to continue as a going concern and have concluded that the going concern basis of preparation is not appropriate for these financial statements.

While BBC Media Action intends to continue its work in India, future activities will be delivered through partnerships rather than direct operations. Accordingly, once the current projects have been completed, the company will cease its charitable activities and no longer undertake programmes directly.

Accordingly, these financial statements have been prepared on a basis other than going concern which reflects the intention to wind down operations.

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.

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.

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.

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

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

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

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

2. Income from charitable activities

Unrestricted Restricted Total Unrestricted Restricted Total
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Grant funding for specifc
charitable activities
Bill and Melinda Gates
Foundation
184 39,348 39,532 26,311 459,091 485,402
H&M Foundation 22,543 676,490 699,033 28,442 436,060 464,503
UNICEF - 29,134 29,134 4,564 14,513 19,077
US State Department 815 45,577 46,392 - 1,414 1,414
World Bank 645 19,431 20,076 - - -
Total income 24,187 809,980 834,167 59,316 911,078 970,395

3. Expenditure

Unrestricted Restricted Total Unrestricted Restricted Total
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Changing lives through
media and communication
24,187 809,980 834,167 59,316 911,078 970,395
Total expenditure 24,187 809,980 834,167 59,316 911,078 970,395

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 2024/25 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 staf Direct project Project staf
costs costs Total costs costs Total
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Changing lives through
media and communication
438,744 395,423 834,167 439,382 531,013 970,395
Total expenditure 438,744 395,423 834,167 439,382 531,013 970,395

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

This is stated after charging:

Total Total
2025 2024
£ £
Operating lease rentals – land and buildings 51,663 69,002
Auditor’s remuneration for the statutory audit 8,450 9,840

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

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 (2024: £nil).

6. Staff costs

Costs of staff are split out by:

Costs of staf are split out by:
Total 2025 (£)
Total 2024 (£)
Wages and salaries 350,045
469,388
Pension 21,079
32,582
Other staf costs 24,299
29,043
Total 395,423
531,013
Employees with emoluments of £60,000 and over fell into the following bands: 2025
2024
£70,000–£79,999 1
1
£90,000–£99,999 -
1

The senior management team is made up of the Country Director, the Global Creative Advisor, the Digital Director, the Finance Manager 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 £69,479 (2024 : £84,745), is £160,307 (2024: £341,696).

employment of £69,479 (2024 : £84,745), is £160,307 (2024: £341,696).
Total 2025
Total
2024
Programme activities (charitable): 16 20

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.

7. Debtors

Debtors
Total 2025 (£)
Total 2024 (£)
Trade debtors -
5,547
Other debtors and Prepayments 533,857
703,830
Total 533,857
709,377

8. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Total 2025 (£) Total 2024 (£)
Trade creditors 27,921 -
Other creditors 72,342 184,306
Amounts due to BBC Media Action 438,518 637,732
Accruals 8,840 52,103
Total 547,621 874,141

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

9. Provisions for Liabilities

Total
£'000
At 1 April 2024 -
New provisions in 2024/25 110,205
Provisions utilised in 2024/25 -
At 31 March 2025 110,205

It is expected that the majority of these obligations will be paid during the year ending 31 March 2026.

10. Share capital

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.

11. Funds analysis

Funds analysis
Unrestricted Restricted Total
funds (£) funds (£) 2025 (£)
Balance at 1 April 2024 20,771 - 20,771
Income 24,187 809,980 834,167
Expenditure (24,187) (809,980) (834,167)
Balance at 31 March 2025 20,771 - 20,771
Unrestricted Restricted Total
funds (£) funds (£) 2024 (£)
Balance at 1 April 2023 20,771 - 20,771
Income 59,316 911,078 970,395
Expenditure (59,316) (911,078) (970,395)
Balance at 31 March 2024 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.

12. Commitments

a) Capital

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

b) Financial

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

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BBC Media Action (India) Limited Annual Report 2024/25

Accounts

c) Leases

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

operating leases relating to land and buildings:
Total Total
2025 2024
£ £
Operating leases which expire:
Within one year 17,690 38,877
Total 17,690 34,718

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 2025, an amount of £438,518 was owed to BBC Media Action by BBC Media Action (India) Limited (2024: £637,732).

There were no other related party transactions in the year to 31 March 2025 (2024: none).

14. Post balance sheet events

Following the balance sheet date, the trustees have confirmed their intention for the charity to become dormant. This decision reflects a strategic change in the charity’s operations and will result in the cessation of all charitable activities.

This event does not require adjustments to the financial statements but is disclosed in accordance with the Charities SORP (FRS 102) to ensure transparency regarding the charity’s future operational status.

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