2021-03-31-accounts

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

Lepra | Annual Report and Accounts 2021

3 Report of the Trustees
4 Governing document and public benefit statement
5 Our Royal patronage
6 Introduction by Chair, Suzanne McCarthy and CEO, Geoff Prescott
8 Vision and strategy 9 Organisational priorities
10 Our core values and professional membership statement
11-12 Financial review summary and summary of progress 13 Our impact
14-19 Programme achievements
20-21 Structure, governance and management 22 Thank you 23 Principal risks and uncertainties 24 Fundraising practices statement
25-26 Policies 27 Statement of Trustee’s responsibilities 28 Auditors
29-32 Independent auditor’s report to the Trustees and Members of Lepra 34-58 Financial statements

most widely ignored diseases in the world. Millions of people are affected, with numbers continuing to rise. If left undiscovered or untreated, leprosy and LF cause life changing disabilities.

rehabilitate people affected by these cruel diseases. We also work tirelessly to fight the prejudice and discrimination they face in their daily lives.

For the group as a whole, Lepra spends 91 pence in every pound on charitable activities and 9 pence goes towards raising the next pound.

Re ort of the Trustees p

The Trustees submit their report and the audited financial statements for the year ended 31 March 2021.

The consolidated financial statements have been prepared under the accounting policies set out in Note 2 of the financial statements. These have been prepared in accordance with the Memorandum and Articles of Association and the Charities Statement of Recommended Practice (FRS102).

For the purposes of the Companies Act 2006, the Board of Trustees is the Board of Directors of the charitable company and is referred to as the “Trustees” throughout this report. As required by the constitution the Trustees are also members of the organisation. The Trustees of Lepra during the period and to the date of signing this report are as follows:

Ms S McCarthy (Chair) appointed 29 October 2020 Mrs S Bhasin Ms K Bigmore Ms N Bucci Mr C Bland resigned 29 October 2020 Mr D Dhamija Prof. R Hay Dr V Mohan Katoch appointed 23 February 2021 Mr M Khan Prof. D Lockwood Mr M McGrath resigned 29 September 2020 Mr N Patel Dr V Rukmini Rao resigned 9 January 2021 Mr S Sharma Mr S Thapar

Chief Executive Officer: Mr G Prescott Company Secretary: Mr N Avery resigned 24 July 2020 Ms H Fernando appointed 24 July 2020, resigned 5 October 2020 Mr N Avery appointed 12 October 2020

Our Trustee Board is responsible and accountable for Lepra. They do this, by setting the strategy and ensuring good governance and statutory compliance. This year the Trustees focused on our response to the pandemic, ensuring the sustainability of the charity and that those people affected by leprosy and LF were not left behind. Because of these immediate priorities, the implementation of the 3-year Joint Strategic Plan (JSP) for the period was deferred by 12 months. Each Trustee has been carefully selected and offers valuable experience, knowledge and insight from their field, as well as being passionate about reaching our goal of making leprosy a disease of little consequence. Our Trustees volunteer their time and energy towards helping us beat leprosy together.

Registered Office: 28, Middleborough, Colchester, Essex, CO1 1TG Registered Charity Number in England and Wales: 213251 Registered Charity Number in Scotland: SC039715 Registered Company Number: 324748

Bankers: Barclays, 9 High Street, Colchester, Essex, CO1 1DD

Auditors: Moore Kingston Smith LLP, Devonshire House, 60 Goswell Road, London, EC1M 7AD

Lepra | Annual Report and Accounts 2021

Governin document g

Lepra is a charitable company limited by guarantee, founded in 1924, incorporated on 26 February 1937 and registered as a charity on 4 February 1963. It was established under the Memorandum of Association which established its objects and powers and is governed under its Articles of Association. The Memorandum and Articles of Association were amended by Special Resolutions of the Trustees on 4 June 1957, 7 June 1967, 24 September 1970, 1 July 2008, 15 May 2013 and 27 September 2016.

The name of the company was changed from Lepra Health in Action to Lepra on 15 May 2013.

Public benefit statement

Lepra’s Objects are contained within the Articles of Association, they are: “

1 2

To carry out the investigation of and promote research into the causes, treatment, cure and prevention of the disease of leprosy and any allied disease, and give and grant relief and assistance to any persons suffering or believed to be suffering from, or the family or dependents of such persons of any description, including financial assistance.

The charity has power to do anything which is calculated to further its Object(s) or is conducive or incidental to doing so.

In 2020/2021, our activities centred around working to strengthen our relationship with local partners, such as Ministries of Health, other NGOs and persons affected organisations. We pivoted in a timely manner to respond to the needs of vulnerable people and communities amidst the worsening COVID-19 pandemic and worked collaboratively to ensure the continuation of services and support wherever necessary. This included COVID-19 testing, the provision of personal protective equipment (PPE), vaccination and the delivery of oxygen concentrators to local hospitals in Andhra Pradesh, India.

Through Board and SMT meetings, monthly reports and monitoring, Lepra focused on our charitable objects. The Trustees are therefore confidently able to state that Lepra has complied with Section 17 of the Charities Act 2011, having due regard to the public benefit guidance issued by the Commission. Lepra’s Trustees have consulted and adhered to the charity commission’s advice, specifically PB1, PB2 and PB3 for the year 2020/2021.

4 4

Lepra | Annual Report and Accounts 2021

Our Royal patronage

Our Patron

Her Majesty Queen Elizabeth II has been our patron since 1952, succeeding her father King George VI, whose brother was also Lepra’s patron since our inception in 1924.

The young Princess Elizabeth had taken an interest in leprosy as early as 1947 when she was one of the first Royal sponsors of Lepra’s Child Adoption Scheme. She sponsored two girls at the Itu Leprosy Colony in Nigeria. Following her wedding in November 1947, Princess Elizabeth sent a portion of her wedding cake to the Girl Guides at Itu.

Her Majesty The Queen supported the building of new children’s homes in Tanganyika (now

Tanzania) where the adoption scheme was being introduced. She continued to sponsor children in Africa and India until the scheme ended in 1974.

Her Majesty has attended Lepra events including our Diamond Jubilee thanksgiving service in 1984, and our ‘Quest for Dignity’ prize presentation in 1999.

Her Majesty remains actively engaged with Lepra, for example supporting us with a social media campaign during World Leprosy Day 2021. We are extremely grateful to Her Majesty The Queen for her continuing support.

Our Vice President

We are proud to have His Royal Highness, The Duke of Gloucester KG GCVO as our Vice President.

His Royal Highness The Duke of Gloucester attends national and international events in support of The Queen and her duties as Head of State as well as undertaking extensive public duties and engagements.

We are extremely grateful to His Royal Highness the Duke of Gloucester for his continued support, active involvement and assistance with our activities.

Throughout 2020/2021 His Royal Highness stayed in regular contact, including writing a number of times to Lepra staff commending our continued work.

Lepra | Annual Report and Accounts 2021

Introduction

by Chair, Suzanne McCarthy and CEO, Geoff Prescott

Lepra rose to the challenges of the 2020-2021 reporting year. As the COVID-19 pandemic unfolded, we knew that people affected by leprosy and LF would again be at the bottom of the world’s priority list.

Overall, our fundraising and governance costs which were already low, therefore show an improvement for 2020/2021 which we hope to sustain in future years if not exactly match. This year 91p in the £ was spent on programmes.

By the time the UK went into the first “lockdown” Lepra was moving quickly, for example keeping our overseas leprosy referral centres open and activating our contingency plan of switching to remote working overnight. We also acted swiftly to secure our long-term future by reorganising our fundraising, staffing and streamlining our internal work processes.

Concerning the former, while it was evident that face-to-face methods of fundraising were no longer going to be effective for at least the following 18 months, the reduction in UK staff was a very hard if necessary step to take. Our staff numbers in Bangladesh and India remained approximately the same though, reflecting the strategic choice to prioritise our ‘front-line’ work. With so much adaptation required in 2020/2021, we chose to extend the duration of the Joint Strategic Plan (JSP) until March 2024.

Financial

The fundraising changes made in 2020/2021 helped towards Lepra posting the good financial performance as outlined in the second half of this annual report. We spent £4,572,954 and finished the year with free reserves higher at £3,219,045 to be spent on programming in future years. This was achieved for example, by recognising the long term decline in face-to-face fundraising and so almost completely closing this income stream, not just freezing it. Greater emphasis was placed on other means of raising funds, such as through appeals. An overall reduction in our unrestricted fundraising income was therefore actually offset by cost reductions. This enabled us to look towards 2021/2022 with financial room to prepare for COVID-19 vaccination of the most vulnerable and further COVID-19 polymerase chain reaction (PCR) testing, while also maintaining our leprosy and LF activities.

COVID-19 Programmes

Throughout 2020/2021 Lepra added new COVID-19 related programmes to our leprosy and LF services, providing COVID-19 support to communities across India and Bangladesh amidst the worsening crisis. In India, Lepra began testing the vulnerable for COVID-19 at the Blue Peter Public Health and Research Centre (BPHRC) through the purchase of a new PCR machine.

As the year progressed, this was supplemented by a mobile PCR machine which allowed us to reach the more isolated rural areas of Telangana and Andhra Pradesh States. At the peak, Lepra was conducting 200 PCR COVID-19 tests a day. Similarly, by late spring 2020 we were distributing emergency food rations and personal protective equipment (PPE) to those with leprosy, many of whom were denied work and ejected from cities despite their disabilities. By April 2021, our COVID-19 services extended to include vaccinations, further food support and the delivery of oxygen concentrators to hospitals supporting the most vulnerable people.

Colleagues

It is a tribute to the hard work and commitment of everyone involved, that Lepra was able to initiate this response to COVID-19, only a few weeks after the pandemic was declared. Lepra’s 600 staff have been working throughout, often voluntarily working longer hours to compensate for remote working. Many have fallen ill with COVID-19 despite their early prioritised vaccinations, and most have had to take time off to care for family members. On a single day in early 2021, over one hundred staff members from a global total of six hundred either had COVID-19 or were off work caring for seriously ill relatives. Yet the work continued.

Leprosy and lymphatic filariasis

COVID-19 has had an unwelcome impact on our leprosy and LF programming. Restrictions imposed across India and Bangladesh had negative consequences for people affected, especially on their ability to travel. Our research found that by September 2020, there was 80% less take-up of leprosy services. We also found that the lockdowns led to reduced activities within our 792 self-support groups. Against this backdrop, in early 2020 Lepra decided nevertheless to keep most of our services open. We wanted to avoid a backlog or treatment cancellations. Over the full year data suggests this was a good decision, as 30-40% fewer cases of leprosy were diagnosed compared to prior years, as people gradually came forwards.

Thank you

As the Chair and Chief Executive, it is truly humbling to see what Lepra’s staff in the UK, in India and Bangladesh have done throughout this year. We also very much appreciate the support throughout this pandemic of our Patron, Her Majesty The Queen, our Vice President, His Royal Highness The Duke of Gloucester, our ambassadors, Rotary International, Trusts, Foundations and individuals. Without their support, our leprosy, LF and COVID-19 services would not have been so swift and effective.

We would also like to pay tribute to the work of our former Chair, Charles Bland, who after more than ten years on the Board passed the baton, and has now kindly agreed to become a Lepra ambassador.

We thank everyone for their extremely generous help during the year. We are confident that with your continued support and the hard work of our colleagues in India, Bangladesh and the UK, we are moving closer to beating leprosy and LF.

We will beat leprosy together.

----- Start of picture text -----
7
----- End of picture text -----

Vision and strate gy

OUR VISION

A world free from prejudice and disability due to leprosy.

OUR MISSION

Led by evidence, we work with people affected by leprosy, particularly the neglected, reducing transmission and promoting wellbeing.

STRATEGIC OBJECTIVES

Informed by evidence and expertise, we will shape our work to reduce transmission and the physical, psychological, social and economic impact of leprosy.

Prevention, Treatment, Follow-up

Where we work, we will increase by 100% the detection, treatment and follow-up of people affected by leprosy and LF, particularly amongst the most neglected groups.

We will support people affected by leprosy and LF with their Physical, Psychological, Social and Economic (PPSE) needs

We will exceed an 80% satisfaction rate amongst people affected by leprosy and LF and ensure that 80% of their resulting PPSE needs are addressed by Lepra or others.

We will secure policy level engagement to promote the rights of people affected by leprosy

We will work tirelessly to ensure the rights of people affected by leprosy and LF are realised and we will engage at all levels to bring this about.

The current Joint Strategic Plan (JSP) was extended to March 2024

Lepra | Annual Report and Accounts 2021

Or anisational riorities g p

Over the last five years we have returned to our roots by refocusing on leprosy and LF. This is the core of our work and our raison d’etre.

Lepra remains evidence led, and we are committed to ensuring that how we work is supported by evidence and data. We had hoped that in 2020/2021 we would be in a position to establish new baselines for the institutionalisation and streamlining of this evidence led approach, however, COVID-19 presented a challenge we did not anticipate so this is slightly delayed. That said, our organisational priorities remain as follows.

We support people affected by leprosy with their associated health needs, such as preventions, diagnosis, reactions, disability aids, mental health support, reconstructive surgery, eye-care and physiotherapy.
We support people affect by LF because there is a strong overlap regarding the prejudice they experience, the disability they suffer and the self-care and advocacy they need. This overlap also has a pragmatic benefit as it enables us to take our leprosy work to scale.
In providing leprosy and LF support, we should be prepared to strengthen our financial position, infrastructure and staffing through cost sharing from other health projects.

----- Start of picture text -----
9
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Our core values

In pursuit of our shared vision, Lepra’s values are:

People centred, responding to the needs of the individual

Transparent and accountable governance to ensure the best outcomes for people affected by leprosy or LF, supporters, stakeholders, staff and volunteers alike

Innovative and bold leadership at all levels to instil confidence that our leadership will have a significant positive impact on the lives of those people with leprosy or LF

Effective and efficient to ensure we maximise our impact and use of resources to deliver quality results

Collaborative, working together to achieve the benefits of synergy

Professional Membership Statement

Lepra is a key contributor to the following groups. Our membership of these organisations ensures that we are part of developing emerging policies and that the needs of people affected by leprosy and LF are placed at the forefront of the discussion.

The International Federation of Anti-Leprosy Associations (ILEP), The Neglected Tropical Disease (NGO) Network, Specifically DMDI Working Group on Mental Wellbeing and Stigma and DMDI Working Group on self-care and Rehabilitation, The LF-NGO Network, The Coalition for Operational Research on Neglected Tropical Diseases (CORNTD), British Overseas NGO Network (BOND) - Specifically the CEO group, Bond Mental Health Group and Bond Disability and Development Group, Global Alliance for Lymphatic Filariaisis (GAELF) and associated forums, UK NTD Coalition, UN global compact, Chartered Institute of Fundraising (CIoF), The Fundraising Regulator, and Charity Finance Group.

Through ILEP we work with the Global Partnership for Zero Leprosy so do not hold separate membership.

Lepra | Annual Report and Accounts 2021

Financial review summar y

Total income for the year ended 31 March 2021 was £5,800,718, an increase of £488,573 as compared with the previous year. This however included a £433,837 reduction in unrestricted donations, largely due to our inability to undertake face-to-face fundraising at schools, faith organisations and events, and a reduction in legacy income, although we regard the latter as normal year on year volatility. However, the income achieved in the most challenging of years, particularly from our appeals is a reflection of the remarkable generosity of our regular supporters and the hard work of the Lepra team.

Restricted income increased by £1,008,353 as compared with the previous year. The increase includes the ASCEND grant from Crown Agents supporting an LF programme in Bangladesh.

Total expenditure from unrestricted funds for the same period was £1,973,903 as compared with £3,104,102 in the previous year. The reduction is significant and due to strict cost controls imposed as the scale of the lockdown became apparent. Expenditure of £135,116 on salaries of furloughed staff was offset by grants from the UK government under the job protection scheme.

Overall a surplus of £1,215,499 was achieved. This welcome addition to our reserves will be invested in programmes and this is reflected in more relevant risk based reserves policies both in the UK and in India.

We ended the year with free reserves of £3,219,045 and £2,313,916 in cash.

Summary of progress

towards our strategic goals 2020/2021

Despite the continued disruption of the COVID-19 pandemic, we have continued to build key strategic partnerships and develop our projects. For example, our COVID-19 PCR testing reached 5500 people. For leprosy and LF we successfully screened, diagnosed and provided triage for 291,890 people and ensured they had access to the necessary support and services. Furthermore 43 people received reconstructive surgery for leprosy and 455 people had hydrocele surgery for LF.

The provision of self-care groups in local communities has remained a key support for people affected by leprosy and LF. In 2020/2021, we trained 15,149 people to care for their condition at home. We also trained 14,632 government health staff, and 16,265 Community Health Workers, health volunteers, village doctors, and school teachers.

In the face of global instability, Lepra has managed to continue advocating for the rights of those affected by leprosy and LF and provided holistic treatment wherever possible.

Lepra | Annual Report and Accounts 2021

Our im act p

We screened, diagnosed and provided triage for 1,745 people with leprosy.

1,613

We trained 16,265 front line community health workers, teachers and volunteers.

We diagnosed and provided services for 1,613 new cases of LF this year.

455

35,721 We helped 35,721 people with leprosy and LF access government grants and support.

We trained We facilitated 15,149 people 455 hydrocele to self-care for operations this their condition year. at home this year.

291,890

We reached 291,890 people through diagnosis, treatment and holistic care.

226,730 We reached a total of 226,730 people in the community through health education, and events to raise awareness of leprosy and other neglected diseases.

43 people affected by leprosy 43 received reconstructive surgery to restore the movement and appearance of their hands and feet, reducing prejudice and rebuilding their self-esteem.

Photo by Tom Bradley

Photo by Tom Bradley Photo by Tom Bradley

We provided 3,598 mental 792 health counselling We supported 792 sessions to existing and new support those self-support groups. suffering from anxiety and depression as a result of their condition.

25,308 We issued 25,308 pairs of protective sandals this year.

9,965

9,965 people took part in meetings to advocate for their rights.

COVID-19 initiatives for people affected by leprosy and LF.

5,500

We provided PCR testing for 5,500 people at our testing centre and our mobile testing vans.

12,364

12,364 people received food support and personal protective equipment.

14,632 We trained 14,632 government health staff.

----- Start of picture text -----
Photo by Tom Bradley
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Programme achievements

In March 2020 all of Lepra’s overseas activities were faced with the unprecedented challenge of a global pandemic, impacting people affected, staff and the population at large. Faced with the potential of dwindling financial resources, support services were reduced to prioritise our overseas leprosy, COVID-19 and LF activities.

Lepra also secured new funding to finance emergency interventions focussed upon people affected by leprosy and LF. For example, we began COVID-19 testing, and provided personal protective equipment (PPE) and nutritional support. Over the course of the year, new restricted and unrestricted fundraising helped return overseas programme budgets to or near the levels originally planned; a sizeable grant actually doubling the original planned budget in Bangladesh.

While new grant funding is always welcome, the value of the unrestricted funds donated by trusts and the general public cannot be understated. Over the course of the year these funds allowed WEST Lepra to respond quickly to the emergency, pandemic needs of people affected by leprosy and DELHI LF, to complement or match the project funds provided by institutional donors and to cover core overseas programme operational costs.

India

Prevention, treatment and follow-up

The challenges of operating in a pandemic are multi-dimensional. Periodic government lockdowns prevented people accessing health services and interrupted medical supply chains. They further impacted the livelihoods of people affected by leprosy and LF, many of whom are daily wage labourers.

While fewer people presented at government health facilities for leprosy and LF diagnosis, community based active case finding activities �� were also impacted, with many such initiatives postponed or cancelled.

Lepra highlighted concerns about the impact of COVID-19 on new leprosy case detection in a ‘Letter to the Editor’ of Leprosy Review in early 2021 (‘COVID-19 and leprosy new case detection in India’, Leprosy Review).

Despite these challenges, LEPRA Society (the registered name of Lepra in India) kept the majority of our 21 referral centres staffed and operational throughout the year and ensured the supply of multidrug therapy (MDT) leprosy treatment to all known people who needed it, providing logistical support to State and District Authorities as and where this was required.

In circumstances where people affected by

leprosy and LF were unable to access a referral centre or government facility, in many instances our staff took their disability prevention and medical rehabilitation (DPMR) services into the community, caring for people in their homes or through individual ‘tele-counselling’.

While National and State level lockdowns did not stop all activities they did interrupt and delay a number of planned project interventions. ODISHAConsequently, donors were contacted to request contract extensions or extended timelines for final evaluations and reports.

The final Year 3 phase of the ‘Mobilising Men’s Health’ hydrocelectomy project in Bihar, funded by the Vodafone Foundation was therefore extended to June 2021, (then later to September 2021), while the final evaluation and report of the ‘Restoring Lives of Forgotten People’ leprosy and LF project, funded by the National Lottery Community Fund was submitted in September 2020, having finished at the end of March. Similarly, the evaluation of the ‘Sankalp’ integrated leprosy and LF project in Madhya Pradesh, funded by Effect Hope was also delayed, to February 2021.

While certain projects were interrupted, this did not prevent the start-up of new interventions. The UMMEED research project in Bihar, set up to develop an appropriate model of care for LF and leprosy patients who need morbidity

Lepra | Annual Report and Accounts 2021

management and disability preventions (MMDP) services, got underway early in the year, funded by COR-NTD. As many of the initial activities were desk based, these could be pursued until circumstances allowed for field activities.

However, training of health staff was delayed by three months due to the pandemic and, when it could go ahead, conducted with smaller groups of medical personnel, notably Accredited Social Health Activities (ASHAs).

In another study in early 2021, funding from the Robert Luff Foundation facilitated research into the risk of disability after MDT treatment of leprosy; the findings suggest that disability can occur many years after treatment and therefore long-term, 20 year+ patient follow-up may be required.

At the same time, new project ideas were discussed and elaborated with donors, such as a five year £500,000 proposal entitled ‘Integrating skin NTDs into the diagnosis and management of prevalent skin diseases’ (ASPIRE), to be jointly financed by Lepra and Effect Hope.

A new project partnership with Rotary in Delhi also took shape over the course of the year, with a focus upon awareness raising and extended Active Case Finding, based around Lepra’s West Delhi Referral Centre. This partnership in turn led to collaboration with other Rotary Groups in our areas of operation in India, with these new initiatives also linked back to supportive Rotary Clubs in the UK.

Physical, psychological, social and economic needs

An important element of Lepra’s work with people affected by leprosy and LF revolves around the selfsupport groups. In normal times these groups act as important forums for people affected by these two diseases to voice their needs and to express their hopes and aspirations and for government authorities and assorted development actors to respond to these, wherever possible.

In times of emergency, such as a pandemic, these groups can serve as a mechanism through which the needs of the most vulnerable sections of society are raised and addressed, helping to ensure ‘that no one is left behind’.

These groups have served as a means through which PPE and nutritional support have been

distributed, as well as serving as a mechanism to identify and list people affected by leprosy and LF to be prioritised and supported for COVID-19 vaccination.

Similar types of humanitarian COVID-19 support have been provided to people affected by leprosy and their families in the many leprosy settlements with which we work in India.

Early on in the pandemic, Lepra’s own specialist resources were mustered to assist the government’s response. Laboratory facilities and technicians at BPHRC in Hyderabad were mobilised and new PCR equipment purchased to facilitate the COVID-19 testing of vulnerable individuals and the wider population. Later in the year, testing activities were taken outside of Hyderabad, with the addition of a vehicle and portable PCR testing equipment.

A variety of donors, including Effect Hope, the Saint Francis Leprosy Guild and Rotary International have supported these unplanned humanitarian interventions, together with generous donations from the British public in response to emergency appeals.

The rights of people affected by leprosy and LF

Lepra’s role in natural and man-made emergencies is to ensure that the voices of the people with whom we work are heard and that their basic humanitarian needs are met. People affected by leprosy, LF and with severe disability are often overlooked in normal times, so this risk is multiplied in an acute emergency.

In general, Lepra has helped groups of people affected by leprosy and LF to claim various financial benefits to which they are entitled and to demand support where no such provision exists. Importantly, in many instances, Lepra has created the group foundations upon which people affected by these conditions can take their issues and concerns directly to decision makers.

In some instances, people affected by leprosy and LF have lodged legal challenges to government authorities, because they judge that they have been overlooked or ignored in the provision of resources and services, especially during the pandemic. 15

Lepra | Annual Report and Accounts 2021

Bangladesh

Prevention, treatment and follow-up

�� In 2020, year two of the third phase of the to the original four, Bogura, Sirajgonj, Pabna and ‘Proyash’ leprosy health system strengthening Natore. The goal of the newly entitled ‘Khola project saw further, continuing training of Mon’ (Open Mind) Project is that people affected district level government staff, with this by leprosy and LF will have improved access to further extended to community level staff and mental health services and feel supported to �� volunteers, directly engaging people affected improve and manage their mental wellbeing. by leprosy wherever possible. The project aims to encourage people affected to come The phase one pilot project took selected ��forward for early diagnosis and treatment (the individuals from 30 self-help groups and demand) while at the same time strengthening provided them with basic counselling skills, �� the capacity of the government health system to address issues amongst group members to meet the need (the supply). wherever possible and necessary and to

The phase one pilot project took selected individuals from 30 self-help groups and provided them with basic counselling skills, �� to address issues amongst group members wherever possible and necessary and to refer acute cases to professionals within the government health system. The aim is ultimately to extend this initiative to all 448 self-help and self-care groups in Bangladesh and then beyond to India.

Lepra’s close collaboration with government government health system. The aim is ultimately in the provision of leprosy and LF services in �� to extend this initiative to all 448 self-help and Bangladesh were no doubt a factor in the self-care groups in Bangladesh and then beyond award of a major grant by Crown Agents, under to India. the UK Government ASCEND Programme, for the delivery of LF morbidity management ��In the midst of a pandemic, the Khola Mon and disability prevention (MMDP) training to �� Project has proved important on a number government health staff across the 19 districts of levels, by understanding the particular and 130 sub-districts where the disease remains concerns of people affected by leprosy and LF �� endemic. The training was provided alongside �� and relaying these to decision makers and as general LF awareness raising amongst the a mechanism for informing people about the population as a whole. virus and the measures they are able to take to protect themselves.

The project was successfully implemented over an 8-month period from mid-August 2020 to mid-April 2021, despite all the logistical and health challenges of the COVID-19 pandemic. In financial terms, the funding provided by Crown Agents for this intervention (£653,000) more than doubled the Bangladesh Programme Budget for the year. Fortunately, all work was completed before the UK Government announced its cuts to the overseas aid programme in April 2021. Some aspects of the programme could not be delivered due to lockdowns in Bangladesh resulting in lower expenditure and consequently income than in the original grant agreement.

The value of bringing people affected by Neglected Tropical Diseases (NTDs) together in groups is increasingly recognised, in both normal times and times of crisis. As a response to the pandemic, the Sasakawa Health Foundation (SHF) piloted an approach with Lepra Bangladesh to channel emergency food and cash support to people affected by leprosy and other disabling diseases through District Federations of Self-Support Groups in Bogura, Sirajganj, Pabna and Natore.

This pilot intervention was followed by a twelve month COVID-19 support project for persons affected by leprosy implemented through the Bogura Federation NGO which we helped found. Because of this example it is understood that SHF implemented a similar approach, channelling resources through groups and federations of people affected by leprosy, in other countries where they work.

Physical, psychological, social and economic needs

At the start of 2020, a new round of funding from Baillie Gifford and the Evan Cornish Foundation saw an extension of the ‘Mental Motivator’ Project to a further three districts, Dinajpur, Kurigram and Lalmonhirat, in addition

Lepra | Annual Report and Accounts 2021

The rights of people affected by leprosy and LF

Following on from the National Leprosy Congress in Dhaka on the 11 December 2019 and the first national meeting of people affected by leprosy the day after in which Lepra Bangladesh played an instrumental role, the organisation continues to help shape government policies and practice with respect to services for people affected by leprosy and LF.

At the same time, Lepra continues to promote Federations of Self-Support Groups, so that the voices of people affected by these two diseases may be heard directly by the government and other development actors, thereby supporting the demand from this group and people affected by other NTDs that ‘there should be nothing about us without us.’

Zimbabwe

In 2018/2019, Lepra UK staff conducted a leprosy ‘fact finding’ journey across southern Africa, specifically in Zambia, Malawi and Zimbabwe. Unfortunately, the spread of the COVID-19 pandemic in 2020/2021 has meant that there has been little opportunity to follow this up.

Early in the new financial year, it was intended that a senior member of Lepra staff would work with Ministry of Health personnel in all three countries to develop a health system strengthening programme along the lines of Lepra’s multi-phase project in Bangladesh; due to travel restrictions and resource constraints this initiative has been suspended.

Similarly, plans to train and equip a foot technician for the Leprosy Centre at Mutemwa, Zimbabwe, have also been postponed until

such time as international travel resumes. In the meantime, LEPRA Society staff from India (who visited the centre) continue to be available to provide remote technical support.

On a more positive note, Lepra’s engagement with government health staff over the past three years does appear to have rekindled an interest in leprosy across the three countries, with designated officials once again reporting new leprosy cases to the World Health Organisation (WHO).

Alongside this initiative, the regional health staff capacity - building that was begun at a workshop in Bulawayo, Zimbabwe in August 2019, is now being delivered remotely by Lepra staff in India through online webinars. Provincial health workers in Zambia have been the first to benefit from this ‘South-South’ knowledge.

Lepra | Annual Report and Accounts 2021

A selection of programme engagement and advocacy highlights

Neglected Tropical Disease NGO Network (NNN) Skin NTD Cross Cutting Group Meeting

ILEP Conference on Digital Technologies and Leprosy Expertise

Lepra advocated our position on behalf of people affected by leprosy and LF at the Skin NTDs conference; a meeting organised by the dedicated Disease Management Disability and Inclusion (DMDI) working group within the Neglected Tropical Disease NGO Network (NNN). Topics also covered included Skin NTD Apps.

The Conference addressed two interconnected topics: 1) The opportunities for the use of new digital technologies to improve services and, 2) The challenges arising from the loss of leprosy expertise worldwide. Cross organisational learning was a key objective of the meeting. Lepra staff participated not only in the Conference itself, but in its conceptualisation, planning and facilitation.

NNN DMDI Spring Meeting

NNN DMDI Autumn Workshop

Lepra advocated our position on behalf of people affected by leprosy and LF. Amongst the various sessions, discussion of the mental wellbeing and prejudice faced by persons affected by NTDs received particular attention.

As Chair of the NNN LF NGDO Disease Specific Group, Lepra was invited to join an online meeting panel to discuss the relevance of DMDI to NTDs and to present, specifically, on the role of DMDI in LF Programmes.

Launch of the ILEP/NNN Guides on Stigma

and Mental Wellbeing

Lepra had an important technical and financial input into the production of these guidelines, which provide best practice information from various disciplines on how prejudice manifests, how it can be reduced and the tools available to access the experience of prejudice and its effects on mental wellbeing.

NNN conference – Accelerating to 2030: Building Resilient NTD Programmes

The focus of the 2020 meeting was very much upon the draft global 2021-2030 NTD Road Map. Lepra staff from India and the UK attended the meeting, inputting in particular on LF having collated, as Chair, information from LF NGDO Network agencies for a disease specific update.

Launch of the WHO Guide, Mental Health and Neglected Tropical Diseases: Towards a Person Centred Approach

As with the ILEP/NNN Guides on Stigma and Mental Wellbeing, Lepra made an important technical and financial contribution to the production of this WHO Guide and this was acknowledged in the foreword of the document Mental health of people with neglected tropical diseases towards a person-centred approach.

Lepra Response to the Draft WHO Global Leprosy Strategy 2021-2030

In response to an ongoing WHO consultation exercise, in October 2020 Lepra shared its response to the draft Global Leprosy Strategy 2021-2030 with ILEP, the Global Partnership for Zero Leprosy (GPZL) and Lepra Donors, as well as with WHO directly. Lepra’s response was founded upon a broad range of internal inputs,

however particular concerns were the focus upon vaccines and post exposure prophylaxis (PEP) in the strategy and the continued use of the over ambitious terms ‘elimination’ and ‘zero transmission’ with respect to leprosy, rather than ‘leprosy control’.

Temporary Suspension of MDT Supplies

In late November 2020 Lepra was notified of a WHO communication to Neglected Tropical Diseases Programmes or Leprosy Focal Points advising that MDT supplies had been put on hold due to concerns about the quality of one of the components of the MDT blister packs (Rifampicin). The matter was subsequently taken up by ILEP with the support of its Technical Commission and MDT stock reports from organisations working overseas; Lepra’s situation reports from India and Bangladesh were particularly appreciated given the geographic coverage of our operations. ILEP and Lepra continued to monitor the situation well into the new calendar year.

Questionnaire Response - Human Rights Council, Geneva,

Switzerland

In response to a request, from Alice Cruz, UN Special Rapporteur on the elimination of discrimination against persons affected by leprosy and their family members, Lepra shared the experiences of people affected by leprosy during the COVID-19 pandemic in order that they might be documented in a report and shared within the UN system.

Monthly ILEP CEOs Meetings

As a response to the pandemic, the ILEP CEOs established monthly meetings in addition to the twice yearly meetings. The former helped to coordinate our response and advocate where necessary on such issues as the MDT stock ruptures and prepared information for the United Nations General Assembly.

BOND CEO Meetings

As a response to the pandemic the BOND CEOs established weekly meetings, to exchange information and coordinate responses and advocate where necessary. Following the humanitarian principles of neutrality, impartiality and independence Lepra generally did not join the considerable lobbying and political advocacy that resulted against UK government political policy. We did however attend relevant meetings and provided input. Lepra also stayed abreast of the Diversity, Equality and Inclusion developments that have begun to be discussed in depth throughout the overseas aid sector in 2020/2021.

Lepra | Annual Report and Accounts 2021

Structure, governance and mana ement g

Our Trustees meet four times a year as a full Board to agree strategy, ensure compliance, monitor risk exposure and make major decisions which affect the future development of the charity. A list of our Trustees is shown on page 3. Responsibility for implementation of the strategy is delegated to the Chief Executive through a formal scheme of financial and operational delegation.

There are three standing Board subcommittees namely the Audit, Finance and Risk sub-committee, the Technical Advisory sub-committee and the Fundraising and Communications sub-committee, each of which meet at least four times per year ahead of each Board meeting.

As and when required, a Nominations subcommittee is convened. Each sub-committee works closely with our Chief Executive and Senior Management Team to ensure that we maintain the highest standards and remain efficient, proactive and making the most of opportunities as they present.

We benchmarked our governance processes against the Charity Governance Code and addressed minor non-compliance in 2019/2022. We are undertaking a further review to ensure our continued compliance with governance best practice in 2021/2022 including the new requirements of the 2020 revision of the code.

The Board benefits from Trustees with a diverse mix of skills and backgrounds designed to provide the governance and support required by Lepra. New Trustees are appointed by the Board following a recruitment process managed by the Nominations sub-committee, specifically aimed at maintaining optimum Board diversity and mix of skills. In 2020, the Nominations sub-committee led a process to recruit and appoint a new Chair.

All new Trustees receive an induction pack, including the Charity Commission guidance

fully describing their responsibilities and they undergo an induction process in which they meet key staff and undertake appropriate external training courses, for example in safeguarding and data protection law. Normally all Trustees would have the opportunity to visit our field operations, however during the pandemic travel restrictions have been imposed. On appointment, Trustees are required to sign and adhere to Lepra’s Global Code of Conduct.

Lepra purchases a charity Directors’ and Officers’ (“D and O”) liability insurance policy on behalf of the Board with cover for liabilities up to an indemnity of £1m.

The Board of Trustees is responsible for setting the salary of the Chief Executive. Charities compete in the market place for staff and to attract and retain the right Chief Executive, with the right skills and experience, the salary needs to be commensurate with the complexity, responsibility and risk the role entails. All of the salaries of paid staff, including all management personnel, are benchmarked against regional and charity sector salaries. We aim to pay at a maximum the average market rate for a role, but generally below the average rate of pay for any position. All new positions are slotted into Lepra’s standard pay scales to ensure equity in remuneration. The pay scale is reviewed annually in the light of the annual budgets and forecasts.

The highest employee remuneration was £80,000 not including employer’s pension contributions and national insurance which was measured in June 2018 as 7.7% below the sector benchmark for similarly positioned charities. At present the relationship expressed as a multiple between our highest pay scale to mean pay in Lepra is 2.48:1

During the year, as result of the impact of the COVID-19 pandemic, an organisation-wide reorganisation was undertaken to ensure the future sustainability of the charity. Redundancy payments of £14,992 were made but there was no payment for loss of office made to any key 20

Lepra | Annual Report and Accounts 2021

management personnel.

As a leprosy organisation, the environment, diversity and inclusion remain organisational preoccupations. Regarding the latter, we employ the equity principle i.e. fairness as opposed to quotas. Consequently, Lepra globally is well represented regarding gender, age, faith, colour and people affected by disability and leprosy/LF. Even so, we are not complacent and additional training is planned for UK staff in 2021/2022. Regarding our environmental obligations, we have minimised travel in 2020/2021, and have prepared to share our office space at cost to local charities thereby using utilities far more efficiently. Furthermore, the office car park has had car charging points installed, we offer the cycle-to-work scheme and we recycle as much waste from our Colchester office as is feasible and are investing in low energy lighting.

Members of sub-committees of the Board are:

Audit, Finance and Risk sub-committee

Mrs S Bhasin (Chair) Mr S Thapar Ms N Bucci Mrs S McCarthy

Fundraising and Communications sub-committee

Mr S Sharma (Chair) Mr S Thapar Ms N Bucci Mr N Patel Mrs S McCarthy Mr M McGrath

Technical Advisory sub-committee

Professor R Hay (Chair) Professor D Lockwood Mrs K Bigmore

Nominations sub-committee

Professor R Hay (Chair) Mrs S Bhasin Mr M McGrath

----- Start of picture text -----
21
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Thank you

We would like to thank everyone who has contributed to our work this year, whether you have given your time, money or support to Lepra.

We will beat leprosy together.

Our Patron

Her Majesty The Queen

Vice President

The Duke of Gloucester KG GCVO

Trustees

Suzanne McCarthy Sampa Bhasin Katie Bigmore Natalia Bucci Charles Bland Dr V Rukmini Rao Dinesh Dhamija Mr M McGrath Professor Rod Hay Professor Diana Lockwood Mehmood Khan Dr. Vishwa Katoch Nayan Patel Sri Sharma Neil Thapar

Chair

Our Ambassadors

Fiona Duby OBE Charles Bland Stuart Miles Stuart Paver Tom Barton Victoria Hislop

Our strategic partners

Association Italy Raoul Follereau Bond Dhanjuri Leprosy Centre Effect Hope COR-NTD Crown Agents, ASCEND Programme Global Partnership for Zero Leprosy DAHW German Leprosy and Tuberculosis Relief Association International Federation of Anti-Leprosy Associations (ILEP) National Leprosy Programme Bangladesh John Bradburne Memorial Society (JBMS) National Leprosy Elimination Programme India National Filariasis Elimination Programmes Bangladesh Neglected Tropical Disease NGO Network (NNN) RDRS Bangladesh Rotary International Sasakawa Health Foundation Secours Aux Lépreux Canada (SLC) Saint Francis Leprosy Guild The National Lottery Community Fund

Vodafone Foundation American Leprosy Mission Fontilles Indian Council for Medical Research University of Pittsburgh Sightsavers WaterAid

Corporate partners

Baillie Gifford

Pavers Shoes and The Pavers Foundation Vodafone Foundation Rotary International

We would like to thank all the donors, organizations, trusts and foundations who have assisted us to transform lives and raise awareness, including:

The Ann Jane Green Trust

The Ann, Ciara And Niamh Copeland 200 Club Trust Fund Anson Charitable Trust Arimathea Charitable Trust Armstrong Family Trust The Arthur and Audrey Silkin Charitable Trust Belpech Trust The Bryan Guinness Charitable Trust The Carmela and Ronnie Pignatelli Foundation Caroline Agnes Joan Hervey Trust The Catriona Hargreaves Charitable Trust D M Charitable Trust The Dandy Charitable Trust The De Crespigny Charitable Trust The Flavia Nunes Charitable Settlement The Fulmer Charitable Trust The Gengulphus Fund The Grace Trust The Haramead Trust Haverstock Charitable Trust The Hoines Charitable Trust The Ingram Trust The Jake Memorial Charitable Trust The Janelaw Trust Lorimer Trust The Mageni Trust Mandip Foundation The Margaret Mcewen Trust Mary McAdam Trust The Military and Hospitaller Order of Saint Lazarus Miss Hanson’s Charitable Trust Musgrave Charitable Trust Ltd The Nancy Ware Trust New Houses Trust Nini Isabel Stewart Trust The Nordev Trust The Privy Purse Charitable Trust

R and R Millar Charitable Trust Robert Luff Foundation Limited The Ronald Tait Trust The Rossie Foundation The Simon Gibson Charitable Trust Simon’s Charity St. Francis Leprosy Guild The Swire Charitable Trust Tanner Trust Trefula Trust Fund The Tregelles Trust Trelix Charitable Trust Udimore Charitable Trust The Westwood Charitable Trust The Wyn And Ken Lo Memorial Foundation The Wyndham Charitable Trust

Additional Thanks

R. Madhavan Mann Matharu Joanna Lumley Tony Robinson Jo Brand Stephen Fry ION industries Ltd John Grose

Principal risks and uncertainties

Lepra has a formal risk management policy and procedures to identify potential risks that may impact on our ability to deliver our objectives. These risks have been assessed to determine the probability of occurring and their impact.

Strategic risks were identified as follows:

Sustainability – financial viability to continue impactful work for the foreseeable future - we have focused our fundraising efforts on those activities with the greatest return and have set aside reserves to mitigate volatility of income, particularly legacies.
Impact – evidence to support the impact on people affected by leprosy - central to our joint strategic plan has been a project to improve data quality and systems and resources are continuing to be invested in this area .
Safeguarding. To protect vulnerable adults, children and staff - all employees, volunteers and Trustees receive safeguarding training and we have appropriate policies and a code of conduct.
Compliance – to satisfy legal and regulatory requirements in all the countries in which we operate. - we ensure that we have adequately qualified staff and access to specialist advice where required and support this with comprehensive policies.
Reputation – there are specific mitigations for each area of risk in which reputational damage may occur.
Resilience. We have a generalised contingency plan to ensure business continuity. This was most recently activated for the COVID-19 pandemic and ensured that Lepra could continue working without pause and the impact of the lockdowns minimised.

(FCRA). The most significant strategic risks are those which impact Lepra’s ability to deliver services in the field. Changes in the FCRA in India have created a challenging environment for all internationally funded NGOs in India. In order to mitigate any future restrictions on transfers of funds, a range of contingency plans are being developed and additional cash reserves held within India.

COVID-19 - The global pandemic has created significant additional uncertainties across all risks - the charity has reflected this risk in holding additional reserves against disruption to income, developing fundraising models to replace face-to-face interaction and well as having regularly updated contingency plans.

Trustees are responsible for determining the appropriate levels of risk exposure and for supervising management of those risks. Strategic financial and operational risks and steps to mitigate risk are identified and documented in a risk register which is reviewed periodically.

SMT members are assigned responsibility to monitor and mitigate these risks and our donors and funders are kept informed of developments in the areas we work.

Through risk management processes, the Trustees are satisfied that major risks and mitigation measures have been identified and adequately managed to provide reasonable assurance that Lepra can continue to deliver its objectives for the foreseeable future.

Data protection – to secure personal data and ensure compliance with regulations - we have invested heavily in new systems to better protect data, as well as in training and ongoing awareness.
Foreign Contributions Regulation Act 2020

Lepra | Annual Report and Accounts 2021

Fundraising practices statement

During 2020/2021 Lepra largely conducted fundraising activities with existing supporters.

All fundraising was undertaken by staff employed by Lepra as Lepra does not engage third party commercial participators to fundraise on its behalf.

The Trustees have reviewed the Charity Commission Publication Charity Fundraising: a guide to trustee duties (CC20) for guidance and are confident that their obligations are being met.

The Chief Executive and all staff are actively engaged in diversifying Lepra’s income sources with specific responsibility assigned to the Director of Fundraising and Communications.

Lepra is registered with the Fundraising Regulator and has paid the levy thus demonstrating our commitment to good fundraising practice. We have committed to abide by the Code of Fundraising Practice and the Fundraising Promise meaning that we will commit to high standards, be clear, honest and open, be respectful, be fair and reasonable and be accountable and responsible. All staff, volunteers and Trustees are briefed on the latest version of the Code of Fundraising Practice and compliance it is part of their personal objectives.

All volunteers, staff and Trustees are obliged to sign and commit to honouring Lepra’s Global Code of Conduct which defines expectations of exemplary behaviour.

We have an open complaints process, which governs all Lepra staff, volunteers, donors and supporters and is published on our website. During this financial year there were no complaints about our fundraising practices.

Review of fundraising income generation and expenditure is conducted jointly by the Audit, Finance and Risk sub-committee and the Fundraising and Communications sub-committee.

Lepra | Annual Report and Accounts 2021

Policies

Reserves policy and going concern

The reserves policy is reviewed annually by the Audit, Finance and Risk sub-committee to adapt the minimum levels of free reserves held to any changes in the internal and external environment. Lepra’s contingency planning has focused on determining those reserves necessary to ensure the deliverability of the Joint Strategic Plan. The sub-committee has determined that unrestricted free reserves of at least £950,000 are required, to ensure that the plan can be implemented despite unexpected loss of income and whilst running a significant deficit.

Reserves to protect against unexpected loss of income

In order to ensure that colleagues in India and Bangladesh can maintain and develop infrastructure we commit to a certain level of funding when the annual plan is agreed in February each year. This is largely funded out of that year’s unrestricted income. We hold £350,000 of reserves to cover volatility in unrestricted fundraising, particularly around legacies and our new untested remote models for community fundraising.

Use of reserves to support the Joint Strategic Plan and operational contingencies

We have extended the Joint Strategic Plan by 12 months due to the COVID-19 pandemic. We also believe that there will remain unpredictable volatility in the external environment over the next few years. therefore, we have decided to run deficit budgets for the next three years of approximately £200,000 per annum, necessitating additional reserves of £600,000.

Against this total UK Charity reserves requirement of £950,000, the free reserves of the UK Charity were £2,508,660 at 31st March 2021. The excess reserves are largely as a result of higher than expected legacy income and will be used to support the Joint Strategic Plan. This Plan includes significant expansion of Active Case Finding and the development of fundraising activity in India and more detailed plans and costings will be developed for the 2022-23 Annual Plan.

The group reserves were £3,219,045, the additional reserves held by Lepra Society equating to approximately 7 months’ running costs, providing a contingency buffer against any difficulties experienced remitting funding from the UK to India.

Designation of unrestricted funds

We designated £225,000 of unrestricted reserves to the ASPIRE project, a five year collaboration with Effect Hope aimed at reducing the incidence and impact of a number of neglected tropical skin diseases, including leprosy and LF in Bihar, India. A formal agreement to this effect was signed by both parties on 1st July 2021.

Going concern

In March 2020, the UK went into lockdown imposed by government which only fully ended in July 2021, although it is by no means certain that this will lead to an indefinite return to life as normal. We undertook a reorganisation in July 2020 as a result of the lockdown, which ended all community face-to-face fundraising. The strict cost control undertaken in the UK, India and Bangladesh and the generosity of our supporters has allowed Lepra to emerge from this period as a financially stable charity. We were able to reverse pay cuts suffered by staff across all operations and at 31 March 2021, the level of reserves, our future business planning and financial forecasts confirmed Lepra’s operations as a going concern for at least 12 months from the date the approval of these financial statements by the Board.

Grant making policy

Lepra works principally through its branch in Bangladesh and its subsidiary, The Lepra Society in India. In addition, payments are made to other international leprosy related charities in relation to joint projects and collaborations. The funding for all these projects is approved by the Board of Trustees when it approves the annual budget. Consequently, unsolicited applications for grants are not invited from other organisations.

Lepra | Annual Report and Accounts 2021

Investments policy

Lepra seeks the best returns on investment commensurate with its risk appetite. The investment objective for short term funds is to preserve capital value with minimal risk. Assets should be readily realisable to meet unanticipated cash requirements in excess of planned expenditure.

A small portfolio of investments is held in accordance with powers of the Trustees. Investments are either listed or readily realisable and acquired through generous donations from our supporters with the exception of unlisted shares in Helpcards Holdings Ltd in which Lepra holds 6.74% of the issued share capital.

Except for the investment in Helpcards Holdings Ltd, which is a strategic investment, the Trustees have authorised the disposal of all readily realisable investments at the earliest opportunity where economic.

with responsibility for safeguarding and it is a standing item on all Board and Senior Management Team meeting agendas. All staff, Trustees and volunteers are subject to appropriate checks, required to sign the Global Code of Conduct and receive safeguarding training. This is supported with robust complaints and whistleblowing policies. There have been no safeguarding incidents in 2020/2021 requiring action.

Data protection policy

Lepra has robust policies and procedures to protect and control personal data of donors, supporters and employees. Specific policies govern the handling of personal data and use of IT systems with monitoring of compliance with the Data Protection Act 2018. All staff and volunteers are trained in data protection during induction. Following significant investment in IT systems, Lepra will be seeking accreditation under the UK government’s ‘Cyber essentials’ scheme.

Safeguarding policy

Lepra promotes best practice in safeguarding the people it supports, staff and volunteers. A Trustee and executive director are designated

Lepra | Annual Report and Accounts 2021

Statement of Trustees’ res onsibilities p

The Trustees (who are also directors of Lepra under company law) are responsible for preparing the annual report (including strategic report) and the financial statements in accordance with applicable laws and regulations.

Company law requires Trustees to prepare financial statements in accordance with UK Generally Accepted Accounting Practice which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, including income and expenditure for that period. In preparing these financial statements, the Trustees are required to:

Select suitable accounting policies and apply them consistently;
Observe methods and principles in the Charities’ SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended).

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and

detection of fraud and other irregularities.

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 UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the Trustees are aware:

There is no relevant audit information of which the company’s auditor is unware; and
The Trustees have each taken all steps that they ought to have taken as a Trustee in order to make them aware any relevant audit information, and to establish that the company’s auditors are aware of that information.

Lepra | Annual Report and Accounts 2021

Auditors

Crowe U.K. LLP have expressed their willingness to accept their proposed appointment as auditors in accordance with Section 385(2) of the Companies Act 2006. A resolution concerning the appointment of auditors will be submitted to the Annual General Meeting.

The Trustees’ Annual Report and Strategic Report were approved by the Board of Trustees (in their capacity as company directors) on 23rd November 2021 and signed on its behalf by:

Suzanne McCarthy Chair

Lepra (Company No. 324748)

Lepra | Annual Report and Accounts 2021

Independent auditor’s report to the Trustees and members of Le ra p

Opinion

We have audited the financial statements of Lepra for the year ended 31 March 2021 which comprise the Group and Parent Statement of Financial Activities, the Group Summary Income and Expenditure Account, the Group and Parent Charitable Company Balance Sheets, the Group and Parent Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. 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:

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 Financial Reporting Council’s (FRC) 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.

Give a true and fair view of the state of the group’s and the parent charitable company’s affairs as at 31 March 2021 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
Have been prepared in accordance with the requirements of the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005 (as amended) and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for 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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least eighteen 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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information. Our opinion on the financial statements does not cover the other

Lepra | Annual Report and Accounts 2021

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.

Opinions on other matters prescribed by the Companies Act 2006

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

The information given in the strategic report and the Trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
The strategic report and the Trustees’ annual report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the Trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 or the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

The parent charitable company has not kept adequate and sufficient accounting records,
or returns adequate for our audit have not been received from branches not visited by us; or
The parent charitable company’s financial statements are not in agreement with the accounting records and returns; or
Certain disclosures of Trustees’ remuneration specified by law are not made; or
We have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement set out on page 27, 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 group and parent 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 group or parent 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

We have been appointed as auditor under Section 44(1)( c ) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report to you in accordance with regulations made under those Acts.

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

Lepra | Annual Report and Accounts 2021

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 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.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Act 2011, the Charity SORP, the Charities and Trustee Investment (Scotland) Act 2005 (as amended) and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and UK financial reporting standards as issued by the Financial Reporting Council.
We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with

governance.

We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.
We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.
• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the group and parent charitable company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.
Conclude on the appropriateness of the Trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or

Lepra | Annual Report and Accounts 2021

conditions that may cast significant doubt on the group and parent charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or parent charitable company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated

financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

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 and to the charitable company’s Trustee, as a body, in accordance with Section 44(1)( c ) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company’s members those matters which 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 any party other than the charitable company and charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

25 November 2021 Date...........................

…………………………………………………..

Andrew Stickland (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP Statutory Auditor

Devonshire House 60 Goswell Road London EC1M 7AD

Lepra | Annual Report and Accounts 2021

Financial statements

For year ending 31 March 2021

Lepra | Annual Report and Accounts 2021

Consolidated statement of financial activities

Year ended 31 March 2021

----- Start of picture text -----
Note Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2021 Funds Funds 2020
£ £ £ £ £ £
Income from:
Donations and legacies 6 3,028,046 64,750 3,092,796 3,437,009 89,624 3,526,633
Charitable activities 6 2,339 2,535,950 2,538,289 193,687 1,502,723 1,696,410
Investments 6 31,897 - 31,897 68,573 - 68,573
Other 6 137,736 - 137,736 20,529 - 20,529
Total income 3,200,017 2,600,700 5,800,718 3,719,798 1,592,347 5,312,145
Expenditure on:
Raising funds 8 398,721 398,721 617,774 617,774
Charitable activities 8 1,575,181.96 2,599,051 4,174,233 2,486,328 1,544,252 4,030,580
Total expenditure 1,973,903 2,599,051 4,572,954 3,104,102 1,544,252 4,648,354
Net gains / (losses) on investments 11 115 - 115 764 - 764
Net income / (expenditure) 1,226,228 1,649 1,227,879 616,459 48,095 664,555
Transfers between funds 18 - - - - - -
Other recognised gains / (losses):
Gains (Losses) on Foreign Currency Translations (12,378) - (12,378) (35,254) - (35,254)
Total other gains / (losses) (12,378) - (12,378) - 35,254 - - 35,254
Net movement in funds 1,213,850 1,649 1,215,499 581,205 48,095 629,300
Reconciliation of funds:
Total funds brought forward 4,007,834 151,036 4,158,870 3,426,629 102,941 3,529,570
Total funds carried forward 5,221,683 152,685 5,374,369 4,007,834 151,036 4,158,870
----- End of picture text -----

All gains and losses arising in the year are included above and arise from continuing actives.

The notes on pages 41 - 57 form part of these financial statements.

Lepra | Annual Report and Accounts 2021

Consolidated balance sheet

Year ended 31 March 2021

----- Start of picture text -----
2021 2020
Note £ £ £ £
FIXED ASSETS
Tangible assets 9 2,045,314 2,002,418
Intangible assets 10 72,592 33,674
Investments 11 72,464 76,695
2,190,370 2,112,787
CURRENT ASSETS
Debtors 14 1,143,740 740,520
Stocks 13 22,251 27,898
Investments 360,454 280,844
Cash at bank and in hand 2,313,916 1,663,723
3,840,361 2,712,985
CREDITORS:
Amounts falling due within one year 15 (332,487) (322,801)
NET CURRENT ASSETS 3,507,874 2,390,184
TOTAL ASSETS LESS CURRENT LIABILITIES 5,698,244 4,502,971
CREDITORS:
amounts falling due after more than one year 15 (323,875) (344,101)
TOTAL NET ASSETS 5,374,368 4,158,870
FUNDS
Unrestricted funds - general 17 4,996,683 4,007,834
-
Designated Funds 225,000
Restricted funds 18 152,685 151,036
5,374,368 4,158,870
----- End of picture text -----

The financial statements were approved by the Trustees and authorised for issue on 23rd November 2021

Mrs S Bhasin Hon Treasurer

The notes on pages 41 - 57 form part of these financial statements.

Lepra | Annual Report and Accounts 2021

Consolidated cash flow statement

Year ended 31 March 2021

----- Start of picture text -----
Statement of cash flows
2021 2020
£ £
Cash flows from operating activities:
Net cash generated from/(used in) operating activities 890,037 413,585
Cash flows from investing activities:
Dividends and interest 31,897 68,573
Proceeds from the sale of fixed assets 5,272 -
Purchase of fixed assets (248,753) (246,254)
Proceeds from the sale of investments 4,346 -
Purchase of investments (21,051)
Net cash used in investing activities (207,238) (198,732)
Cash flows from financing activities:
Repayments of borrowing (20,226) (33,188)
Net cash used in financing activities (20,226) (33,188)
Change in cash and cash equivalents 662,573 181,665
Opening cash and cash equivalents 1,663,723 1,517,313
Change in cash and cash equivalents due to exchange rate movements (12,378) (35,254)
Cash and cash equivalents at 31 March 2,313,916 1,663,723
Reconciliation of net income (expenditure) to net cash flow from operating activities 2021 2020
£ £
Net income (expenditure) for the period (as per SOFA) 1,227,879 664,555
Adjustments for:
Depreciation charges 161,667 149,318
(Gains)/losses on investments (115) (764)
Dividends and interest (31,897) (68,573)
-
Loss/(profit) on sale of fixed assets
(Increase)/decrease in stocks 5,647 (4,395)
(Increase)/decrease in debtors (403,220) (297,517)
(Increase)/decrease in short term investments (79,610) 41,012
Increase/(decrease) in creditors 9,686 (70,052)
Net cash from/(used in) operating activities 890,037 413,585
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Charity statement of financial activities

Year ended 31 March 2021

----- Start of picture text -----
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2021 Funds Funds 2020
Note
£ £ £ £ £ £
Income from: 6
Donations and legacies 2,173,745 64,750 2,238,495 2,898,753 89,624 2,988,377
Charitable activities 798,316 798,316 - 258,451 258,451
Investments 7 9,795 9,795 11,478 - 11,478
Other 137,736 137,736 20,529 - 20,529
2,321,276 863,066 3,184,342 2,930,760 348,075 3,278,835
Expenditure on: 8
Raising funds 398,721 398,721 617,774 617,774
Charitable activities 1,022,093 893,419 1,915,512 1,961,669 327,448 2,289,117
Total expenditure 1,420,814 893,419 2,314,233 2,579,443 327,448 2,906,891
Net gains / (losses) on investments 11 115 115 764 764
Net income / (expenditure) 900,577 (30,353) 870,224 352,081 20,627 372,708
Transfers between funds - - - -
Other recognised gains / (losses):
Gains (Losses) on Foreign Currency Transactions 38,650 38,650 (12,857) (12,857)
Total other gains / (losses) 38,650 - 38,650 (12,857) - (12,857)
Net movement in funds 939,227 (30,353) 908,874 339,224 20,627 359,851
Reconciliation of funds:
Total funds brought forward 2,581,837 79,365 2,661,202 2,242,613 58,738 2,301,351
Total funds carried forward 3,521,063 49,013 3,570,076 2,581,837 79,365 2,661,202
----- End of picture text -----

All gains and losses arising in the year are included above and arise from continuing actives.

The notes on pages 41 - 57 form part of these financial statements.

Lepra | Annual Report and Accounts 2021

Charity balance sheet

Year ended 31 March 2021

----- Start of picture text -----
2021 2020
Note £ £ £ £
FIXED ASSETS
Tangible assets 9 1,152,735 1,187,791
Intangible assets 10 72,483 33,492
Investments 11 34,473 34,358
1,259,691 1,255,641
CURRENT ASSETS
Debtors 14 942,219 690,172
Cash at bank and in hand 15 1,847,346 1,318,370
2,789,565 2,008,542
CREDITORS:
Amounts falling due within one year 16 (155,305) (258,880)
NET CURRENT ASSETS 2,634,260 1,749,662
TOTAL ASSETS LESS CURRENT LIABILITIES 3,893,951 3,005,303
CREDITORS:
amounts falling due after more than one year 16 (323,875) (344,101)
TOTAL NET ASSETS 3,570,076 2,661,202
FUNDS
Unrestricted funds 3,296,063 2,581,837
Designated Funds 225,000
Restricted funds 18 49,013 79,365
3,570,076 2,661,202
----- End of picture text -----

The financial statements were approved by the Trustees and authorised for issue on 23rd November 2021

Mrs S Bhasin Hon Treasurer

The notes on pages 41 - 57 form part of these financial statements.

Lepra | Annual Report and Accounts 2021

Charity cash flow statement

Year ended 31 March 2021

----- Start of picture text -----
Statement of cash flows 2021 2020
£ £
Cash flows from operating activities:
Net cash used in operating activities 557,519 36,672
Cash flows from investing activities:
Dividends and interest 9,795 11,478
Proceeds from the sale of fixed assets -
Purchase of fixed assets (56,762) (29,794)
Proceeds from the sale of investments - -
Purchase of investments -
Net cash used in investing activities (46,967) (18,316)
Cash flows from financing activities:
Repayments of borrowing (20,226) (36,139)
Net cash used in financing activities (20,226) (36,139)
Change in cash and cash equivalents 490,326 (17,783)
Opening cash and cash equivalents 1,318,370 1,349,010
Change in cash and cash equivalents due to exchange rate movements 38,650 (12,857)
Cash and cash equivalents at 31 March 1,847,346 1,318,370
Reconciliation of net income (expenditure) to net cash flow from operating activities 2021 2020
£ £
Net income (expenditure) for the period (as per SOFA) 870,224 372,708
Adjustments for:
Depreciation charges 52,827 53,163
(Gains)/losses on investments (115) (764)
Dividends and interest (9,795) (11,478)
-
Loss/(profit) on sale of fixed assets
(Increase)/decrease in debtors (252,047) (333,562)
Increase/(decrease) in creditors (103,575) (43,395)
Net cash used in operating activities 557,519 36,672
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Notes to the financial statements

Year ended 31 March 2021

1 STATUS

The Company is limited by guarantee and has no share capital. The liability of each member is determined by the constitution of the Association and shall not exceed the sum of £1.

2 ACCOUNTING POLICIES

a) The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company is a public benefit company for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP), the Companies Act 2006 and the Charities Act 2011.

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions including the impact of the ongoing COVID-19 pandemic that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. During the financial year, the Charity took significant steps in reducing its cost base, especially around face to face fundraising. During the financial year, a significant surplus was generated and significant cash balances accumulated. The results for the year and the ongoing performance during 2021/22 have demonstrated the resilience of the income stream from Lepra’s donor base as well as the ability of Lepra to flex its cost base if required. The confidence of the trustees in their prudent forecasts and the significant cash and unrestricted reserves at the date of approval have led the trustees to conclude that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Quoted fixed asset investments are recorded on the Balance Sheet at bid price values at the year end. The unquoted investments are recorded at the valuation determined by the Trustees.

c) Realised gains and losses arising from the disposal of fixed asset investments are calculated as the difference between the net sale or redemption proceeds and either the market value at the last balance sheet date or the cost of investments purchased during the year.

d) Unrealised gains and losses arising on the revaluation of fixed asset investments to market value are transferred to a separate revaluation reserve. On disposal of an investment the unrealised revaluation gain or loss is transferred out of the revaluation reserve into unrestricted funds.

e) Income recognition - Income tax recoverable on gift-aided donations is calculated and accrued based upon income received during the financial year. Legacies are recognised in the accounts to the extent that entitlement has been established and the amounts are measurable with reasonable accuracy and likelihood. Reversionary interests involving a life tenant and discretionary trusts are not recognised. Donations and grant income are recognised in the accounts in the year in which they are receivable, unless, under the terms of the grant, the income is restricted to a future accounting period.

f) Resources expended are allocated to the particular activity where the cost relates directly to that activity. Support Costs are allocated as the costs that are identified as a direct support to an activity. However, central costs are apportioned on a staff time basis as follows: Programmes 45.01%, Education 13.75%, Regional 7.14%, Individual Giving 8.93%, Events 4.64%, Trusts/Corporates 10.89%, leprosy Review 3.93%, Training 3.39%, Research 1.07%, Legacies 1.25%

Lepra | Annual Report and Accounts 2021

Notes to the financial statements

Year ended 31 March 2021

g) All assets purchased are valued at cost. UK assets purchased below £500 are not capitalised and are shown as a revenue cost.

Depreciation is charged on the Organisation’s fixed assets at the following rates, which are expected to reduce the assets to their net realisable values over their estimated useful lives.

Freehold Building Over 50 years Motor vehicles 25% per annum on cost Office equipment 20% per annum on cost Computer equipment 25% per annum on cost LEPRA India Leasehold Over the life of the lease Freehold Buildings 10% Vehicles and equipment 15% Medical equipment 15% Furniture 10% Computer equipment 40% Intangible Assets 25%

Depreciation is provided for the full year on the written down value method, at the above rates as prescribed in the Indian Income Tax Act, 1961.

LEPRA Bangladesh Furniture 15% per annum reducing balance Office equipment 15% per annum reducing balance Bicycle 20% per annum reducing balance Motor vehicles/cycles 20% per annum reducing balance Computer equipment 33% per annum reducing balance

h) Freehold property at 28 Middleborough, Colchester CO1 1TG was purchased on 4 November 2004. This, together with the contracted works, has been fully recognised in the accounts.

i) Computer software is stated at cost less accumulated amortisation and accumulated impairment losses. Computer software is amortised over its estimated useful life of 4 years, on a straight line basis.

j) Other financial instruments

i. Cash and cash equivalents:

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

ii. Debtors and creditors:

Debtors and creditors receivable or payable within one year of the reporting date are carried at their at transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements

Year ended 31 March 2021

k) Foreign currency balances have been converted at the exchange rate ruling at 31 March 2021. Transactions during the year are included at the average rate for the year in which the transaction occurred. With regard to the accounts of overseas branch and subsidiary undertakings these are translated into sterling on the following basis:

Assets and liabilities are at the rate of exchange ruling at the year-end date.

Income and Expenditure account items at the average rate of exchange for the year. All exchange differences arising on the translation into sterling are recognised through the Statement of Financial Activities.

l) Grant expenditure on programmes and research is accounted for in the period when payable and sums unpaid at the balance sheet date are included in current liabilities.

m) Deferred income relates to income received during the financial year which has been restricted by the donor to be spent in a future accounting period.

n) Critical accounting estimates and areas of judgement - in the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

o) Lepra operates a defined contribution pension scheme for its employees. The contributions are paid monthly as they fall due. The expense to activity allocation matches the wage to activity allocation. Pension costs are treated as unrestricted unless a specific restricted gift was received for that purpose.

p) Fund accounting

Funds held by the charity are:

Unrestricted general funds – these are funds that can be used in accordance with the charitable objects at the discretion of the Trustees.

Restricted funds – these are funds that can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds – these are funds which have been designated for specific purposes by the Lepra Trustees.

Further explanations of the nature and purpose of each fund is included in the notes to the accounts.

q) Stock is valued at the lower of cost or net realisable value.

r) Current asset investments consist of short term deposits with a maturity date of more than 3 months but less than 12 months. Any deposits with a maturity date of more than 12 months are included within fixed asset investments.

s) Donated services and facilities relate to medical equipment provided to Lepra Society India and are valued at cost price.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements

Year ended 31 March 2021

t) Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the SOFA on a straight line basis over the lease term.

3 2006 COMPANIES ACT

The prescribed profit and loss account formats required by Section 396 of the 2006 Companies Act have not been adhered to in disclosing the financial results of the Organisation for the year ended 31 March 2021. It is the opinion of the Trustees that strict adherence to these formats would be misleading to the membership of the Organisation, and prevent the financial statements from showing a true and fair view as required by Section 393 of the 2006 Companies Act. In all other respects the financial statements comply with the requirements of the Companies Act 2006.

4 BASIS OF CONSOLIDATION

The Group financial statements consolidate the financial statements of the Charity and its subsidiary undertaking for the year. Lepra (Society) India is consolidated in these financial statements as a subsidiary. Lepra (Society) India is considered to be a subsidiary, within the requirements outlined in SORP FRS102 section 24.16, because Lepra has the power to govern financial and operating policies as set out in specific clauses included within the Lepra (Society) India memorandum and, in the event of dissolution, remaining assets will be transferred to Lepra.

In addition to this and with reference to SORP FRS102 section 24.21, the vision, purpose and values of Lepra and Lepra (Society) India are identical as detailed in the Lepra Joint Strategic Plan 2020 – 2023, published in December 2019 and deferred for 12 months during 2020 due to the pandemic , and the objects of both organisations are closely matched within each respective memorandum and articles of association thus ensuring that Lepra (Society) India contributes to the aims and purposes of Lepra and benefits common beneficiaries.

All financial statements are made up to 31 March 2021. All intra-group transactions, balances and unrealised gains on transactions between group entities are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made on consolidation to bring the accounting policies used into line with those used by other members of the group.

Lepra Bangladesh is treated as a branch of Lepra and forms part of the Charity financial statements. The summary financial statements of Lepra India are shown in Note 5.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

5 SUBSIDIARIES SUMMARY FINANCIAL STATEMENTS

LEPRA SOCIETY OF INDIA

Lepra has common objects and activities to the LEPRA Society of India (hereafter called LEPRA India). LEPRA India is a registered charity, Charity Registration number 474 of 1989 under the Andhra Pradesh Public Societies Registration Act 1350 Fasli and having its offices at Plot No 17, Krishnapuri Colony, Beside Yellamma Temple, West Marredpally, Secunderabad 500-026, India.

The Chairman of the Lepra Board and of its Medical Advisory Board, and the Secretary of LEPRA are ex-officio members of the Management Committee of LEPRA India. LEPRA India determines its own policies governing its leprosy control and related work in India and is free to raise funds in India; but currently, and for the foreseeable future, LEPRA India is dependant on Lepra for its funding support under a mutually agreed annual budget.

LEPRA INDIA INCOME & EXPENDITURE ACCOUNT

----- Start of picture text -----
2021 2020
£ £ £ £
Income:
Grants from UK 529,027 874,796
Other Income 2,616,375 2,033,310
3,145,402 2,908,106
Expenditure: (2,787,749) (2,616,259)
Gains/(Losses) on Foreign Currency Translation (51,029) (22,397)
Net movement in funds 306,624 269,450
Balance at 31 March 2020 1,497,668 1,228,218
Balance at 31 March 2021 1,804,292 1,497,668
LEPRA INDIA BALANCE SHEET £ £ £ £
TANGIBLE FIXED ASSETS 892,689 814,809
Fixed Asset Investment 37,992 42,337
CURRENT ASSETS
Investments 360,454 280,844
Stock 22,251 27,898
Debtors 208,754 140,263
Cash at bank & in hand 466,568 345,352
1,058,027 794,357
Creditors: Amounts falling due within one year (167,324) (128,885)
SER Revolving Fund (17,092) 873,611 (24,951) 640,522
1,804,292 1,497,668
Restricted Fund 103,672 71,671
Capital Fund 1,700,620 1,425,997
1,804,292 1,497,668
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

6 ANALYSIS OF INCOMING RESOURCES

----- Start of picture text -----
Unrestricted Restricted Unrestricted Restricted
Consolidated Funds Funds Total 2021 Funds Funds Total 2020
£ £ £ £ £ £
Donations and Legacies
Community 31,240 - 31,240 388,856 - 388,856
Individual Giving 1,574,221 250 1,574,471 1,183,441 - 1,183,441
Legacies 1,223,964 - 1,223,964 1,691,674 - 1,691,674
Events 55,244 16,000 71,244 61,330 - 61,330
Trusts & Corporate 143,377 48,500 191,877 111,709 89,624 201,333
3,028,046 64,750 3,092,796 3,437,009 89,624 3,526,633
Charitable activities
Programme funding 2,339 2,489,334 2,491,673 193,687 1,451,955 1,645,642
Leprosy Review funding - 46,616 46,616 - 50,768 50,768
2,339 2,535,950 2,538,289 193,687 1,502,723 1,696,410
Other income
Sale of fixed assets - - - -
Government Grants 135,116 - 135,116 - -
Other income 1,485 - 1,485 17,856 - 17,856
Leprosy Review Subscriptions 1,135 - 1,135 2,673 - 2,673
137,736 - 137,736 20,529 - 20,529
Investments 31,897 - 31,897 68,573 - 68,573
Total incoming resources 3,200,018 2,600,700 5,800,718 3,719,798 1,592,347 5,312,145
----- End of picture text -----

----- Start of picture text -----
ANALYSIS OF INCOME CONT.. Unrestricted Restricted Unrestricted Restricted
Charity Funds Funds Total 2021 Funds Funds Total 2020
£ £ £ £ £ £
Donations and Legacies
Community 31,240 31,240 388,856 388,856
Individual Giving 719,920 250 720,170 645,185 645,185
Legacies 1,223,964 1,223,964 1,691,674 1,691,674
Events 55,244 16,000 71,244 61,330 61,330
Trusts & Corporate 143,377 48,500 191,877 111,709 89,624 201,332
2,173,745 64,750 2,238,495 2,898,753 89,624 2,988,377
Income from charitable activities
Programme funding 751,700 751,700 207,683 207,683
Leprosy Review funding - 46,616 46,616 50,768 50,768
- 798,316 798,316 - 258,451 258,451
Other income
Sale of fixed assets - - - -
Government Grants 135,116 - 135,116
Other income 1,485 - 1,485 17,856 17,856
Leprosy Review Subscriptions 1,135 - 1,135 2,673 2,673
137,736 - 137,736 20,529 - 20,529
Investments 9,795 - 9,795 11,478 - 11,478
Total incoming resources 2,321,276 863,066 3,184,342 2,930,760 348,075 3,278,835
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

7 INVESTMENT INCOME

Consolidated

Investment income comprises interest and dividends received in respect of:

----- Start of picture text -----
2021 2020
£ £
Quoted UK Investments 6,232 467
Unquoted UK Investments - 5,709
Interest on short term deposits 25,665 62,397 41,267.00 57,095.00 37,930.00
31,897 68,573
----- End of picture text -----

Charity

Investment income comprises interest and dividends received in respect of:

Quoted UK Investments	2021 2020 £ £ 6,232 467 Listed Dividends -6,232.00 - 5,709 Unlisted Helpcards 0.00 3,563 5,302 Interest Income -3,563.00 9,795 11,478 -9,795.00
Unquoted UK Investments
Interest on short term deposits

8 ANALYSIS OF RESOURCES EXPENDED

Consolidated

----- Start of picture text -----
Allocation of Allocation of
a) Activity Direct Costs Support Costs Central Costs Total 2021 Direct Costs Support Costs Central Costs Total 2020
£ £ £ £ £ £ £ £
Programmes 3,693,193 169,379 59,613 3,922,185 3,306,369 215,633 108,412 3,630,414
Research 9,889 10,904 1,200 21,993 9,965 11,308 2,220 23,493
Training 13,052 7,848 3,401 24,301 14,223 15,986 7,030 37,239
Education 90,554 39,031 18,604 148,189 183,246 54,837 34,781 272,864
Leprosy Review 39,506 11,257 6,801 57,565 36,133 17,486 12,950 66,569
Charitable Activities 3,846,194 238,419 89,620 4,174,233 3,549,936 315,251 165,393 4,030,580
Community 118,621 31,574 9,602 159,797 249,368 45,499 18,870 313,738
Individual Giving 90,269 24,154 15,803 130,227 94,113 37,029 31,081 162,223
Legacies 3,156 11,707 2,601 17,463 2,698 11,393 3,330 17,421
Events 14,999 16,791 7,802 39,592 23,199 22,092 14,430 59,721
Trust & Corporate 34,328 10,713 6,601 51,643 39,301 14,270 11,100 64,672
Cost of Generating Funds 261,373 94,939 42,409 398,721 408,679 130,284 78,811 617,774
Total Expenditure 4,107,567 333,358 132,029 4,572,954 3,958,615 445,534 244,205 4,648,354
----- End of picture text -----

Charity

a) Activity Programmes	Direct Costs Support Costs Allocation of Central Costs Total 2021 Direct Costs Support Costs Allocation of Central Costs Total 2020 £ £ £ £ £ £ £ £
	1,434,472 169,379 59,613 1,663,464 1,564,906 215,633 108,412 1,888,951
Research	9,889 10,904 1,200 21,993 9,965 11,308 2,220 23,493
Training	13,052 7,848 3,401 24,301 14,223 15,986 7,030 37,239
Education	90,554 39,031 18,604 148,189 183,246 54,837 34,781 272,864
Leprosy Review	39,506 11,257 6,801 57,565 36,133 17,486 12,950 66,569

Charitable Activities	1,587,473 238,419 89,620 1,915,512 1,808,473 315,251 165,393 2,289,117

Community	118,621 31,574 9,602 159,797 249,368 45,499 18,870 313,738
Individual Giving	90,269 24,154 15,803 130,227 94,113 37,029 31,081 162,223
Legacies	3,156 11,707 2,601 17,463 2,698 11,393 3,330 17,421
Events	14,999 16,791 7,802 39,592 23,199 22,092 14,430 59,721
Trust & Corporate	34,328 10,713 6,601 51,643 39,301 14,270 11,100 64,672

Cost of Generating Funds	261,373 94,939 42,409 398,721 408,679 130,284 78,811 617,774

Total Expenditure	1,848,846 333,358 132,029 2,314,233 2,217,152 445,534 244,205 2,906,891

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

Lepra

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

8 b) Analysis of central costs for apportionment

Programmes	Office Costs Depreciation Total 2021 £ £ £	Total 2020
	33,862 25,751 59,613	108,412
Research	682 518 1,200	2,220
Training	1,932 1,469 3,401	7,030
Education	10,568 8,036 18,604	34,781
Leprosy Review	3,863 2,938 6,801	12,950

Charitable Activities	50,907 38,713 89,620	165,393

Community	5,454 4,148 9,602	18,870
Individual Giving	8,977 6,830 15,806	31,081
Legacies	1,477 1,123 2,601	3,330
Events	4,432 3,370 7,802	14,430
Trust & Corporate	3,750 2,852 6,601	11,100

Cost of Generating Funds	24,090 18,322 42,412	78,811

Total Expenditure	74,997 57,035 132,032	244,205

c) Support Costs

Support costs relate to support staff salaries and costs that can directly be attributed as a support activity and are allocated accordingly. This includes Chief Executive costs, together with the UK finance and Governance costs which include audit fees, trustee meeting expenses and other monitoring costs.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

9 TANGIBLE FIXED ASSETS - Consolidated

----- Start of picture text -----
Land and Freehold Motor Office & Computer
Premises Premises Vehicles Photo Equip Equipment Total
Overseas UK
£ £ £ £ £ £
Cost
1 April 2020 617,127 1,500,000 589,525 1,316,734 38,844 4,062,230
Additions 10,302 - 31,538 156,664 - 198,504
Disposals - - (65,466) (40,150) - (105,616)
Foreign Exchange Adjustment - - (6,202) (5,043) - (11,245)
31 March 2021 627,429 1,500,000 549,395 1,428,205 38,844 4,143,873
Depreciation
1 April 2020 377,103 350,000 349,907 967,516 15,286 2,059,812
Charged for year 13,689 25,000 33,592 69,818 7,914 150,014
Released on disposal - - (60,888) (39,456) - (100,344)
Foreign Exchange Adjustment - - (5,858) (5,065) - (10,923)
31 March 2021 390,792 375,000 316,754 992,813 23,200 2,098,559
Net book values
1 April 2020 240,024 1,150,000 239,617 349,218 23,558 2,002,418
31 March 2021 236,637 1,125,000 232,641 435,392 15,644 2,045,314
----- End of picture text -----

TANGIBLE FIXED ASSETS - Charity Cost	Freehold Premises UK £	Motor Office & Computer Vehicles Photo Equip Equipment Total £ £ £ £

1 April 2020	1,500,000	119,231 135,728 38,844 1,793,803
Additions	-	- 7,223 - 7,223
Disposals		(32,443) - (32,443)
Foreign Exchange Adjustment		6,202 - 5,043 - 11,245 -

31 March 2021	1,500,000	80,586 137,908 38,844 1,757,338

Depreciation
1 April 2020	350,000	112,236 128,490 15,286 606,012
Charged for year	25,000	5,026 4,017 7,913 41,957
Released on disposal		(32,443) (32,443)
Foreign Exchange Adjustment		5,858 - 5,065 - (10,923)

31 March 2021	375,000	78,962 127,442 23,199 604,603

Net book values
1 April 2020	1,150,000	6,995 7,238 23,558 1,187,791

31 March 2021	1,125,000	1,624 10,466 15,645 1,152,735

The property owned by Lepra was revalued in July 2020 by Fenn Wright, Chartered Surveyors, on an open market basis. The valuation at that date ws £1,175,000

A bank loan from Barclays bank plc is secured over the freehold premises held in the UK. See note 15.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

----- Start of picture text -----
10 INTANGIBLE FIXED ASSETS Consolidated Charity
£ £
Cost
1 April 2020 114,373 112,797
Additions 61,494 60,784
Disposals
31 March 2021 175,867 173,581
Amortisation
1 April 2020 80,699 79,305
Charged for year 22,576 21,793
Released on disposal
31 March 2021 103,275 101,098
Net book values
1 April 2020 33,674 33,492
31 March 2021 72,592 72,483
----- End of picture text -----

----- Start of picture text -----
FIXED ASSET INVESTMENTS Consolidated Charity
2021 2020 2021 2020
£ £ £ £
At Market Value :
1 April 2020 76,695 54,881 34,358 33,594
Add: Additions 21,050
Less Disposals in year (4,346) -
Net gains/(losses) on revaluation 115 764 115 764
31 March 2021 72,464 76,695 34,473 34,358
Historical Cost at 31 March 2021 47,702 47,702 13,202 13,202
The Investments are distributed as follows:
UK Quoted investments 18,358 16,466 18,358 16,466
Lepra India Investments 37,991 42,337
Unquoted Investments 16,115 17,893 16,115 17,893
31 March 2021 72,464 76,695 34,473 34,358
----- End of picture text -----

The unquoted investments are ordinary shares in Helpcards Holdings Ltd in which Lepra holds 6.74% of the issued share capital.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

12 ANALYSIS OF NET ASSETS

----- Start of picture text -----
Consolidated Tangible Investments Net Current Long Term Intangible Total
Fixed Assets Liabilities Assets
Assets
£ £ £ £ £ £
Restricted Funds 152,685 152,685
Designated Funds 225,000 225,000
Unrestricted Funds 2,045,314 72,464 3,130,189 (323,875) 72,592 4,996,684
2,045,314 72,464 3,507,874 (323,875) 72,592 5,374,369
Charity Tangible Investments Net Current Long Term Intangible Total
Fixed Assets Liabilities Assets
Assets
£ £ £ £ £ £
Restricted Funds 152,685 152,685
Designated Funds 225,000 225,000
Unrestricted Funds 1,152,735 34,473 2,256,575 (323,875) 72,483 3,192,391
1,152,735 34,473 2,634,260 (323,875) 72,483 3,570,076
13 STOCKS Consolidated Charity
2021 2020 2021 2020
£ £ £ £
Stock 22,251 27,898
22,251 27,898 - -
14 DEBTORS Consolidated Charity
2021 2020 2021 2020
£ £ £ £
Debtors & Prepayments 258,763 131,265 50,009 35,960
Sundry debtors 11,510 23,094 11,510 23,094
Amounts owed by group companies 7,233 44,958
Accrued income 873,467 586,161 873,467 586,161
1,143,740 740,520 942,219 690,172
----- End of picture text -----

All amounts included above are receivable within one year of the balance sheet date.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

----- Start of picture text -----
15 CREDITORS Consolidated Charity
Due within one year 2021 2020 2021 2020
£ £ £ £
Bank loans due within one year 48,221 45,300 48,221 45,300
PAYE and other taxes - -
Accruals 33,585 32,219 33,585 32,219
Trade & Other Creditors 205,681 195,281 28,499 131,361
Deferred Income 45,000 50,000 45,000 50,000
332,487 322,801 155,305 258,880
----- End of picture text -----

All amounts within creditors above (excluding accruals) are financial instruments measured at present value.

Included within Other Creditors is an amount of £5,108 (2020: £7,253) relating to outstanding pension liabilities.

Deferred income includes funding received for projects which commenced on 1 April 2021, analysed as follows:

Deferred income brought forward	£
	50,000
Deferred in the year	45,000
Released in the year	(50,000)

Balance carried forward	45,000

----- Start of picture text -----
CREDITORS Consolidated Charity
Due after one year 2021 2020 2021 2020
£ £ £ £
Bank loans due after one year 323,875 344,101 323,875 344,101
323,875 344,101 323,875 344,101
----- End of picture text -----

The bank loan is secured over the charity's freehold property in the UK. The loan is repayable over 25 years (from 2004) and interest is charged at 1.23% above Barclays base rate.

16 OPERATING LEASE COMMITMENTS

The following operating lease payments are committed to being paid within one year:

Leases expiring:	2021 2020 £ £
Within one year	5,669 1,497
Between two and five years	7,304 2,374
After five years	-

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

----- Start of picture text -----
17 UNRESTRICTED FUNDS 2021 2020
£ £
Consolidated
1 April 2020 4,007,834 3,426,629
Surplus/(Deficit) for the year 1,226,112 615,696
Realisation of investment revaluation gains as at the end of last year (See note 2d) 115 764
Transfers between funds (Note 19) (225,000)
Gain/(Loss) on foreign currency translations (12,378) (35,254)
31 March 2021 4,996,682 4,007,834
Charity
1 April 2020 2,581,837 2,242,613
Surplus/(Deficit) for the year 900,461 351,317
Realisation of investment revaluation gains as at the end of last year (See note 2d) 115 764
Transfers between funds (225,000)
Gain/(Loss) on foreign currency translations 38,650 (12,857)
31 March 2021 3,296,063 2,581,837
----- End of picture text -----

----- Start of picture text -----
18 RESTRICTED FUNDS 2021 2020
£ £
LEPRA India
1 April 2020 71,670 44,203
Incoming Resources 1,737,633 1,244,272
1,809,304 1,288,475
Resources Expended (1,705,632) (1,216,804)
31 March 2021 103,672 71,670
Charity Restricted Funds
1 April 2020 79,365 58,738
Incoming Resources 863,066 348,075
942,431 406,813
Resources Expended (893,419) (327,448)
31 March 2021 49,013 79,365
Total restricted funds 152,685 151,036
----- End of picture text -----

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

----- Start of picture text -----
Incoming Balance 31
18 RESTRICTED FUNDS Balance 1 April 2020 Resources Expenditure Adjustment March 2021
India
Lepra Society of India 56,721 1,717,422 (1,684,862) 89,281
ILEP in India 14,950 20,211 (20,770) 14,391
71,671 1,737,633 (1,705,632) - 103,672
Charity
Funding Agencies - EU - -
Funding Agencies - BLF - 2,646 (2,646) -
Funding Agencies - DFID - 9,997 (9,997) -
Funding Agencies - TLM Canada (effect:hope) - 123,435 (123,435) -
Vodafone Foundation - 25,000 (22,255) 2,746
Crown Agents Grants 469,975 (453,799) 16,176
- -
ILEP India - 70,518 (70,518) -
ILEP Bangladesh - 50,130 (50,130) -
ILEP Mozambique 19,577 (19,577) -
- -
ILEP Leprosy Review 27,612 46,616 (45,625) 28,602
- -
The Nini Isabel Stewart Trust 12,000 (12,000) -
The Saint Lazarus Charitable Trust 15,174 (15,174) -
The Evan Cornish Foundation 5,000 (5,000) -
Bryan Guiness Charitable Trust 3,000 (3,000) -
St Franics Leprosy Guild COvID 19 20,000 (20,000) -
The Anne,Ciara and Niamh Copeland 200 Club Trust Fund COvID 19 5,500 (5,500) -
The Nini Isabel Stewart Trust COvID 19 10,000 (10,000) -
Belpech Trust COvID 19 5,000 (5,000) -
Paver Foundation COvID 19 5,000 (5,000) -
General Donations 16,250 (14,761) 1,489
Total Charity 79,365 863,067 (893,419) - 49,013
Total Consolidated 151,036 2,600,700 (2,599,051) - 152,685
----- End of picture text -----

19 Designated Funds Consolidated Aspire Project Total Consolidated	Balance 1 April 2020 Transfers from General Funds Balance 31 March 2021 £ £ £
	- 225,000 225,000 - 225,000 225,000

Aspire Project -Integrating skin NTDs into the diagnosis and management of prevalent skin diseases. A 5 year collaboration project with effect hope. The funds will be spent over the lifetime of the project. Please refer to Trustee report for further information.

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

Lepra Society India

This includes funds raised in India from a variety of sources for work on specific projects

Restoring Lives of Forgotten People project Bihar, India BLF

Reaching the unreached: A participartory approach empowering women to prevent disability as a result of leprosy and lymphatic filariasis in rural Bangladesh Department for Internation Development (DFID)

Poverty reduction through strengthened health systems in Bangladesh

HSS Project - TLM Canada (Effect Hope)

Mobilising Men’s Health, Munger District, Bihar, India

Vodafone Foundation

Accelerating the sustainable control and elimination of neglected tropical diseases (ASCEND), Bangladesh

Crown Agent Grants - Income received to date £434,975

ILEP Projects in India- funding provided by members of the International Federation of AntiLeprosy Association (ILEP) for projects in India

ILEP Projects in Bangladesh- funding provided by members of the International Federation of Anti-Leprosy Association (ILEP) for projects in Bangladesh

ILEP Leprosy Review- funding provided by members of the International Federation of AntiLeprosy Association (ILEP) for production of Leprosy Review

Emergency COVID-19 Work

Bryan Guinness Charitable Trust, St Francis Leprosy Guild, The Anne, Ciara and Niamph Copeland 200 Trust Fund, Nini Isabel Stewart Trust, Belpech Trust and Paver Foundation

COVID-19 support, Madhya Pradesh in India

St Francis Leprosy Guild

Foot care projects in India

General Donations

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

----- Start of picture text -----
Consolidated Consolidated Charity Charity
20 GROSS CASH FLOWS 2021 2020 2021 2020
£ £ £ £
Returns on investments and servicing of finance
Interest received 25,665 62,397 3,563 5,302
UK Dividends received 6,232 6,176 6,232 6,176
Interest paid (3,189) (7,683) (3,189) (7,683)
28,708 60,890 6,606 3,795
Capital expenditure and financial investment
Payments to acquire tangible fixed assets (248,753) (246,254) (68,007) (29,794)
Receipts from sales of tangible fixed assets 5,272 - - -
Purchase of fixed asset investments - (21,051) - -
(243,481) (267,305) (68,007) (29,794)
Financing
Cash repayment of long term borrowings (20,226) (37,446) (20,226) (37,446)
(20,226) (37,446) (20,226) (37,446)
21 ANALYSIS OF CHANGES IN NET DEBT CONSOLIDATED
1 April Non-cash Cashflows 31 March
2020 Changes 2021
£ £ £ £
Cash in hand and at bank at 1 April 2020 1,663,723 650,193 2,313,916
Debt due < 1 year (45,300) (48,221) 45,300 (48,221)
Debt due > 1 year (344,101) 20,226 (323,875)
Balance at 31 March 2021 1,274,322 (48,221) 715,719 1,941,820
ANALYSIS OF CHANGES IN NET DEBT CHARITY
1 April Non-cash Cashflows 31 March
2020 Changes 2021
£ £ £ £
Cash in hand and at bank at 1 April 2020 1,318,370 528,976 1,847,346
Debt due < 1 year (45,300) (48,221) 45,300 (48,221)
Debt due > 1 year (344,101) 20,226 (323,875)
Balance at 31 March 2021 928,969 (48,221) 594,502 1,475,250
22 ANALYSIS OF THE BALANCES OF CASH AND CASH EQUIVALENTS CONSOLIDATED
1 April Movement 31 March
2020 2021
£ £ £
Deposits with banks 1,663,229 650,555 2,313,784
Cash 494 (362) 132
1,663,723 650,193 2,313,916
ANALYSIS OF THE BALANCES OF CASH AND CASH EQUIVALENTS CHARITY
1 April Movement 31 March
2020 2021
£ £ £
----- End of picture text -----

Deposits with banks 1,318,370 528,844 1,847,214

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

23 EMPLOYEES

The average monthly number of employees (FTE) during the period was as follows:

The average monthly number of employees (FTE) during the period was as follows:
	2021 2020

Head Office	19 15
Regional	12 18
Overseas	574 493

	605 526

The above totals excludes volunteers who provide their services free of charge.

Staff costs in respect of employees include

	2021 2020
	£ £

Wages and salaries	2,015,691 2,029,743
Social security costs	47,355 63,701
Pension costs	70,163 80,395
Other staff costs	5,313 8,848

	2,138,522 2,182,687

The number of employees who received total emoluments in the following ranges was:	2021		2020
£70,001 ‐ £80,000		1		1

The pension payments made to these higher paid employees amounted to £6,400.

The key management personnel of Lepra comprise the Trustees, Chief Executive, Director of Fundraising and Communications, Director of Resources and Director of Programmes & Advocacy in the UK, the Country Director, Head of Programmes, Head of Finance and Head of HR in Bangladesh and the Chief Executive Officer, Head of Finance and Head of Programmes in India. The employee remuneration of key management personnel for Lepra was £416,790 (2020 : £493,757), which included severance payments of £nil (2020: £nil). The Trustees received no remuneration for their services to the Organisation during the period (2020 £nil). During the period no (2020: three) Trustees incurred expenses of £nil for overseas travel, subsistence and training courses (2020: £4,033).

During 2021 there were redundancy payments of £14,992 (2020: £20,055)

24 PENSION COMMITMENTS

LEPRA provides pension benefits for staff by making contributions to a Group Personal Pension Plan. The employee is required to pay a minimum of 3% of their gross salary with the charity contributing 5‐8% depending upon individual employment contracts. The scheme complies with Auto Enrolment legislation. As at 31 March 2021 there were 16 staff who were members of this scheme. The cost of contributions are calculated annually and charged to the income and expenditure account as they arise. The costs for 2021 were £70,163 (2021 £80,394).

Lepra | Annual Report and Accounts 2021

Notes to the financial statements (continued)

Year ended 31 March 2021

25 COST OF AUDIT AND OTHER FINANCIAL SERVICES

----- Start of picture text -----
Amounts payable in respect of Audit and other financial services were: 2021 2020
£ £
Auditors' remuneration: current year 15,045 14,750
-
Auditors' remuneration: in respect of prior year
Auditors' remuneration: in respect of non audit services 3,250 3,250
18,295 18,000
RELATED PARTIES 2021 2020
£ £
Transactions with Lepra Society in India
Amounts paid to Lepra Society 529,027 874,796
Year end debtor balance 7,233 44,958
----- End of picture text -----

26 RELATED PARTIES

27 FINANCIAL COMMITMENTS

FINANCIAL COMMITMENTS
Lepra had a commitment with Alpha FX to purchase Indian Rupee during the period April 2020 - March 2021. This was not renewed in March 2021.	2021 2020 £ £

Amount committed at 31 March 2021	- 323,955

	- 323,955

At the year-end there is an unrealised gain of £nill (2020: £8,930) as this commitments was not renewed The previous year gain was recognised on the statement of financial activities.

Lepra | Annual Report and Accounts 2021 Notes 59

Lepra | Annual Report and Accounts 2021

Contents

Re ort of the Trustees p

Governin document g

Public benefit statement

Our Royal patronage

Our Patron

Our Vice President

Introduction

by Chair, Suzanne McCarthy and CEO, Geoff Prescott

Financial

COVID-19 Programmes

Colleagues

Leprosy and lymphatic filariasis

Thank you

Vision and strate gy

OUR VISION

OUR MISSION

STRATEGIC OBJECTIVES

Prevention, Treatment, Follow-up

We will support people affected by leprosy and LF with their Physical, Psychological, Social and Economic (PPSE) needs

We will secure policy level engagement to promote the rights of people affected by leprosy

Or anisational riorities g p

Our core values

In pursuit of our shared vision, Lepra’s values are:

Professional Membership Statement

Financial review summar y

Summary of progress

towards our strategic goals 2020/2021

Our im act p

1,613

12,364

Programme achievements

India

Physical, psychological, social and economic needs

The rights of people affected by leprosy and LF

Bangladesh

Prevention, treatment and follow-up

Physical, psychological, social and economic needs

The rights of people affected by leprosy and LF

Zimbabwe

A selection of programme engagement and advocacy highlights

Neglected Tropical Disease NGO Network (NNN) Skin NTD Cross Cutting Group Meeting

ILEP Conference on Digital Technologies and Leprosy Expertise

NNN DMDI Spring Meeting

NNN DMDI Autumn Workshop

Launch of the ILEP/NNN Guides on Stigma

and Mental Wellbeing

NNN conference – Accelerating to 2030: Building Resilient NTD Programmes

Launch of the WHO Guide, Mental Health and Neglected Tropical Diseases: Towards a Person Centred Approach

Lepra Response to the Draft WHO Global Leprosy Strategy 2021-2030

Temporary Suspension of MDT Supplies

Questionnaire Response - Human Rights Council, Geneva,

Switzerland

Monthly ILEP CEOs Meetings

BOND CEO Meetings

Structure, governance and mana ement g

management personnel.

Members of sub-committees of the Board are:

Audit, Finance and Risk sub-committee

Fundraising and Communications sub-committee

Technical Advisory sub-committee

Nominations sub-committee

Thank you

Our Patron

Trustees

Our strategic partners

Corporate partners

Baillie Gifford

The Ann Jane Green Trust

Additional Thanks

Principal risks and uncertainties

Fundraising practices statement

Policies

Reserves policy and going concern

Reserves to protect against unexpected loss of income

Use of reserves to support the Joint Strategic Plan and operational contingencies

Designation of unrestricted funds

Going concern

Grant making policy