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2021-03-31-accounts

Annual report and financial statements 2020/21 HelpAge

Annual Report 2020/21

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Contents

Our vision is a world in which all older people can lead dignified, healthy and secure lives.

Our mission is to promote the wellbeing and inclusion of older women and men and reduce poverty and discrimination in later life.

Our values:

We strive for significant and lasting impact

We are inclusive

We work as committed partners

We are passionate about learning

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Introduction

This report brings together an overview of the work carried out by HelpAge International in 2020/21, a year where we navigated the negative impact the Covid-19 pandemic was having on older people the world over.

The report shines a light on the work carried out across the organisation in response to Covid-19, including our partnerships with members of the global network.

It looks at how we developed a response to support the income of older people as livelihoods were devastated by the pandemic, and the programmes we put in place

to promote healthy ageing. It provides an overview of the many humanitarian programmes developed to deliver to support to those most at risk. And reviews our work to promote diversity and inclusion for older people.

None of this could have been achieved without the work of the members of the global network who remain at the heart of our work. And in the first year of the roll-out of our Strategy 2030, it provided a roadmap to guide our work, offering new guiding principles which advised our internal and external response to the challenges we faced.

The year in numbers

----- Start of picture text -----
Older people supported by
our onging
community-based projects
directly in-directly,
more than
847k
That’s almost
1m
1.9m
older people
supported in
total
Older people helped by
our humanitarian
emergency work
174k
Older people who
potentially benefited from
policy changes
our campaigning
helped to enact
Staff trained
in areas of our
14m
technical work:
Government
Network
777 6,302 and other
member staff agency staff
----- End of picture text -----

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Letter from the Chair and CEO

accelerated the need to implement changes required to deliver our Strategy 2030. Our commitment to championing the wellbeing, dignity and voice of older people gave us a clear road map to navigate through the pandemic and beyond. It served us well when we realised that we were going to have to review our organisational structure to respond to the financial challenges brought on by the pandemic, and it helped steer us through an organisational change process.

This last year has challenged us at HelpAge International like never before. We had to step up to the first truly global pandemic of the modern age, a pandemic where the people whose rights we champion, older people, are those who face the most risk.

As the world shut down in March 2020, we had a sense of foreboding about what this could mean for our mission and work with older people. From the onset of the pandemic, the data was clear: anyone aged over sixty years old, particularly those with underlying health conditions, faced the greatest risk from this rapidly spreading virus.

More than a year since the outbreak of the pandemic, we can look back with pride at how we responded. The programmes of work we were able to deliver were thanks to the strength of the HelpAge global network and highlight the importance of partnership in delivering impact.

As lockdowns were imposed around the world, older people were losing their livelihoods and ability to earn an income. And governments were responding by instigating ageist, discriminatory policies which curtailed the rights of older women and men.

We have been grateful to the support we have received from our core supporters who make our work possible – Age International, Age UK, the Swedish International Development Agency (Sida) and Irish Aid. Likewise, we would like to acknowledge the many foundations that enabled us to deliver a response to the impact of Covid-19 on older people.

We knew we had to react quickly and pivot our work. It was clear that local response and local solutions were going to be key in our work, and we were fortunate to have such a strong network of like-minded organisations who we could partner with to deliver a response.

The reality, however, is that this pandemic and our response is far from over. The progress with the development of vaccines has been inspiring but the roll-out has only served to expose the pre-existing inequity in the world. Millions of older people around the world remain exposed to the risk of the coronavirus and its mutations, with no prospect of vaccination. In the year ahead our healthy ageing team will be focusing on vaccine equity for older people.

We identified very early that clear information about how to protect yourself and your older loved ones from the virus was a priority and we worked to deliver campaigns targeted at older people to address the information gap. Members of the HelpAge global network all over the world quickly used the materials we developed in their community work, putting in place all sorts of support for older people in their societies.

As we seek to create a society for all ages, climate change is another issue that we cannot ignore. We already have a body of work on this, particularly in Asia-Pacific, but as an organisation, we are committed to learning more about how older people are affected by the impact of climate change and the active role they play in mitigating the impact. We started this work in 2020 with a series of webinars focussing on Intergenerational Action and Climate change, and will build on this in the year ahead.

The model of Older People’s Associations and Intergenerational Self-Help Groups that was originally pioneered by HelpAge came into its own. These associations and groups made it much easier to reach the older community and provide the support needed.

We worked with our country offices and network members to deliver specific humanitarian response. We provided cash and food support to older people in need, delivered PPE and other protection to those in most need.

There will be further unexpected challenges in the year ahead, but we learned important lessons in 2020 from the way we adapted our work to the challenges brought on by Covid-19. And we have put in place a strong foundation to deliver on our Strategy 2030.

Looking back on the year, we must remember that Covid was not the only challenge we faced. One of the greatest shocks came in February when we woke up to the news that the military had taken control of the government in Myanmar. We have had great success in Myanmar, working with the government to develop and improve their policies and practices for older people and were optimistic about the future of our work. But we had to put an immediate end to our programmes while we assessed the impact of this change of government and at the time of going to print, we are focusing on community outreach but much of our work is still on hold.

But if the pandemic has taught us one thing, it is that our work to champion the dignity, wellbeing and voice of older people is more important now than ever.

Arun Maira Chair of Trustees

Justin Derbyshire Chief Executive Officer

Covid-19 underscored the importance of our mission and work. But it also tested our resilience and

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Response to Covid-19

154,440 older people (90,242 older women) affected by Covid-19 were supported through HelpAge and network members’ health and care projects and interventions in 10 countries

9 million older people (5.4 million older women) in six countries received additional Covid-19 income support from their government

432,530 people of all ages received Covid-19 humanitarian assistance from the HelpAge network

42,344 older people received improved protection through psycho-social counselling and access to enhanced reporting systems which ensure safe and dignified humanitarian support

This year one issue dominated our work: Covid-19. As the year unfolded, the reality that the virus was targeting older and more vulnerable people caused extreme concern across the world. It fast became clear that the very people we work to support were most at risk from the virus and its effects.

We quickly realigned our work to face the crisis head on. Community-based projects and partners were in prime position to deliver food, PPE, hygiene kits, home-based care, and medicines, based on rapid needs assessments that helped us pinpoint what care was needed, and where. They also carried out accessible public awareness campaigns to spread information to those often missed by government information services.

As governments started implementing lockdowns and restrictions, it became clear that ageism was at play. Countries including Jordan, Mexico, and the Philippines banned people over 60 from leaving their homes, while in Cote d’Ivoire older people were subject to compulsory home confinement. In El Salvador private companies were ordered to send employees over the age of 60 home on paid time off for 30 days.

We lobbied for older people’s rights at forums including the UN, the World Health Organization (WHO), and with national governments, with our efforts resulting in the inclusion of older people’s rights in the UN’s Global Humanitarian Response Plan on Covid-19, and several changes in local lockdown rules. We also advocated for fair vaccine strategies, inclusive of the most vulnerable people in low- and middle-income countries.

HelpAge staff, network members, and partners across the world responded to the specific needs of their older and most vulnerable citizens. You can read more details on this work throughout the rest of this report.

Covid-19 disproportionately targeted older people not just in terms of health risks, but also in terms of jobs, income, and social freedoms. Older people mainly work in the informal economy in low- and middle-income countries, and they rapidly and significantly lost incomes, often faster and more severely than younger people. The knock-on effect was a lack of money to buy food, medicines, and to take protective measures.

Covid also exposed ageist discrimination like never before. Older women and men were separated and isolated, portrayed as weak and helpless, and their rights ignored. This took a huge toll on their health and wellbeing, placing them at higher risk of violence, abuse and neglect.

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Case study

Creating connections between young and old in Moldova

Computers and mobile phones enabled social connection during the Covid-19 lockdowns but in Moldova, only three per cent of older people have access to such technology.

This was where HelpAge stepped in courtesy of a UNFPA-funded project which aimed to connect older women and men to the outside world and their younger compatriots. HelpAge trained 50 young people on technology and active ageing principles, and provided 200 older women and men with donated smartphones and free internet connection for two years.

“For me, this phone is like a friend, because I'm not alone anymore,” says Vera, who has learned to use Viber to make video calls. “I talk online more often with friends and relatives. I called the family doctor to find out some information about my medicines, and sometimes I call the local store to find out if they have products I need,” she says.

For extra support during Covid-19, young volunteers made home visits to the most at risk to distribute food packages and hygiene kits, and monitored people’s health via telephone calls. Over the coming year the project will expand to address the psychological results of Covid, as well as encouraging older people to take to social media to share their experiences of ageing in Moldova.

The groups came together, as the young volunteers trained the older generation on making phone calls, sending texts, and on apps such as Viber, Messenger and WhatsApp.

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HelpAge global network

In a year when the whole world was tested by the Covid-19 pandemic and the increased risk it posed to the health and wellbeing of older people, the value of the HelpAge global network really came to the fore.

As a worldwide alliance of partner organisations committed to promoting the dignity, wellbeing, and voices of older people, the onset of the pandemic created a moment for us to come together and join forces to support, promote, and protect older people in our response.

In some cases, this involved network members stepping up on national advocacy to ensure that the voice of older people was heard when government decisions were being made. In others, campaigns were activated to call out ageism and discriminatory measures that were put in place.

Network members were very active in providing psychosocial support to older people in their communities. HelpAge provided guidance and information, but it was our member organisations who were active on the ground creating support networks for older people, keeping them informed and engaged in the world around them.

Some of the response instigated by HelpAge with network members was practical, ensuring that PPE and other protective materials were made available, distribution of food and other essentials was organised, and medicines were provided for those in need.

In countries with pre-existing humanitarian risks, we worked with national network members to provide support for communities at risk. This included countries that host significant numbers of refugees and displaced people, such as Bangladesh, Colombia, South Sudan, Syria, Tanzania, and Yemen. It was thanks to our partners and network members that we were able to provide humanitarian assistance to displaced older people, many of whom either have caring responsibilities or are getting by without the support of their immediate families.

Beyond Covid-19, the network also united in various advocacy goals, including our support for a UN convention on the rights of older people. This included regional initiatives such as promoting the African Union Protocol to the African Charter on Human and Peoples’ Rights, and the Inter-American Convention on the Protection of Human Rights of Older Persons.

Network building

From the onset of the response to Covid-19, HelpAge convened meetings and shared information with global network members.

Regular webinars were hosted for the network across all our regions, bringing in experts to discuss issues relating to older people and how we can best provide support during the pandemic. We also hosted numerous training events for network members, particularly on gender equity and the Humanitarian Inclusion Standards.

We welcomed eight new members to the global network in the course of 2020/21, bringing the total number of members to 156 in more than 80 countries.

Covid-19 brought challenges to people and communities all over the world. But for HelpAge it also served to highlight the importance of promoting a global community of partner organisations committed to promoting older people’s rights and working to make this a better world to grow old in.

Reflection and learning

Partnership is a strong value underpinning our work on all themes, creating meaningful links between grassroots movements and policy makers to enable change. HelpAge has a clear role to play in supporting these connections, working across the global network. We can build up this by identifying further opportunities to invest in local partners for change.

Key learning in this period included:

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Income security

14 million older people in 11 countries received a social pension; just over 1 million older people received support for the first time

Just over £1 billion was paid to older people in 9 countries where HelpAge has actively worked on social pensions

12,600 older people (63 percent women) across 13 countries had their financial and food security protected and supported through our humanitarian and disaster risk reduction programmes

Millions of older people around the world have no social pension or reliable income. This basic injustice drives our work with governments, network members, partners, and Older People’s Associations to promote older people’s rights to a secure income and social protection.

As Covid-19 made its mark on 2020, HelpAge quickly generated evidence on the severe effects it was having on older people’s livelihoods, re-focusing projects to provide direct assistance to older people and support their access to relief efforts.

Following extensive and network-member led advocacy, in 2020 the Governments of Uganda, Zanzibar (Tanzania), Thailand, Myanmar, and Vietnam expanded their social pensions to either reach more older people or to provide higher benefits. Mozambique’s social cash transfer has also been expanded to reach significantly more older people, with increased transfer amounts.

In Uganda, Vietnam, and Ethiopia, network members provided cash transfers and in-kind support to poor older women and men, including those with disabilities. In Kenya and Cambodia, HelpAge and network members worked with governments to ensure the inclusion of vulnerable older people in emergency social protection programmes.

Our work in action

In Bangladesh , we worked with like-minded organisations to influence the government to expand its social pension to reach all eligible older people across the 100 poorest districts.

The Ugandan government kickstarted the implementation of the national Senior Citizens’ Grant across the country, following a commitment secured by HelpAge Uganda and partners in 2019. Over 350,000 older people now receive a social pension of about US$7 per month. The government also put in place guidelines to pay older people social pensions during Covid-19 lockdowns.

HelpAge offered support and advice to the government of Myanmar to help increase coverage of its universal social pension, reaching about a quarter of a million older people. Additional transfers of around US$20 were also provided to all social pension recipients to help them manage the impacts of Covid-19. Myanmar also provided an additional one-off transfer of around US$18 to a further 292,702 older people aged 80–84, an idea developed and costed with our support.

Following our advocacy efforts, Thailand increased its universal social pension, meaning 9.3 million people received about US$30 per month (up from US$18). This payment was also extended to people with disabilities.

In Tanzania , the government of Zanzibar increased the amount of its universal social pension by 20%, bringing the monthly amount to US$10.36.

In Kenya , HelpAge supported the Ministry of Labour and Social Protection to develop and disseminate protocols and guidelines on Covid-19 prevention during pension pay-outs. This helped ensure that the 833,000 recipients of Kenya’s universal social pension – which is paid to everyone aged over 80 – continued to receive their payments during the crisis.

And in Mozambique , joint advocacy with network members helped ensure an increase in the number of older people receiving the monthly Basic Social Subsidy from 345,000 people to at least half a million. The value of payments also doubled from about US$5.50 per household to about US$11.

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Case study

AFFORD programme strengthens Covid response in Ethiopia

In Ethiopia, our AFFORD programme (Accountability and Fulfilment for Older People to Raise their Dignity), funded by Irish Aid, works through 846 community led and run Older People’s Associations. As soon as Covid hit, the effectiveness of this model became clear. With working knowledge of the issues facing homeless and destitute older people across the country, community leaders were well aware of the extra social, economic, and emotional burden that lockdown would bring.

AFFORD immediately began providing PPE to 600 older community members and provided a cash transfer to more than 1,000 destitute older women and men. Personal relationships came to the fore in monitoring the situation for the most vulnerable, and home-based volunteers were able to make social contact and refer people to health services.

Reflection and learning

Countries with comprehensive, inclusive, and effective social protection systems were able to respond quickly and protect older people from the socio-economic impacts of the Covid-19 pandemic. Where social pensions exist, older people received timely top-ups to cope with crisis whereas countries with weak systems were unable to respond quickly and often excluded older people.

Key learning in this period included:

The government’s International Day of Older Persons events usually bring around 5,000 people together to celebrate. Community leaders recognised that this was an opportunity and lobbied the government to use the budget to support older people in need instead of an event.

As 67-year-old Getachew Negash from Yeka Sub-city in Addis Ababa explained, “The various trainings we have received from EEPNA and HelpAge have helped us gain confidence and given us a platform to raise our concerns and make recommendations for action to bring to decisionmakers and advocate for change.”

The advocacy worked. As a result, about 8,000 homeless and destitute older people were either referred to care services or provided with cash, food and clothing. A great example of the positive results that community knowledge can bring.

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Healthy ageing

447,000 older people in 14 countries received better health and care services or support through HelpAge’s work, the majority of whom were older women (60 percent)

1.6 million older people benefited from new or improved government health and care policies

57,300 older people (56 percent women) in 10 countries had their health, care, and nutrition requirements provided for and protected through HelpAge’s humanitarian crisis response

How well people age is determined by how well our society supports them. At HelpAge, we focus on helping older women and men access the health and care services they need, while addressing the wider structural causes of ill health and disability. We seek to reach the furthest behind first, and to tackle inequalities and discrimination so that everyone, everywhere can enjoy healthy ageing.

Over the course of 2020, our health and care projects supported almost half a million older people across 11 countries. Almost 4,000 healthcare workers were trained to support the needs of older people, including those with disabilities in Ethiopia, Kyrgyzstan, Mozambique, and Vietnam, as well as through projects implemented by HelpAge’s Asia Pacific Regional Office.

As in all other areas of our work, Covid-19 had a big impact. We prioritised providing trusted and reliable information to older people about responding to and managing Covid-19, intensifying our advocacy at all levels to ensure older women and men were recognised among the most at-risk groups in the initial response and later in vaccine plans. At a global level, HelpAge joined the People’s Vaccine Alliance, representing our network in this campaign for the equitable distribution of vaccines to low- and middle-income countries.

Our research uncovered many instances of ageism and healthcare providers discriminating against older Covid patients. For instance, a private hospital in Chennai refused to admit an 84-year-old male and 67-year-old female from a Covid positive family, even though it took in two younger family members. We used these insights to design and deliver interventions to reduce barriers to accessing health and care, working through our country offices in Ethiopia, Jordan, Kenya, Kyrgyzstan, Lebanon, Mozambique, Myanmar, Pakistan, Tanzania, Ukraine, and Vietnam, and in partnership with network organisations around the world.

Our relationship-building and collaboration with governments and their agencies, intergovernmental organisations, UN bodies, and civil society were all consolidated over the year. Our technical advice, financial support, and advocacy helped contribute to the following achievements:

The end of 2020 saw a significant development for older people when the UN formally adopted the UN Decade of Healthy Ageing, focusing its attention on ageing over the next 10 years. HelpAge supported the development and adoption of the Decade, and we are currently engaged in the multi-stakeholder implementation mechanism.

HelpAge’s formal relationship with WHO also meant we were able to contribute to various baseline reports and its campaign against ageism. We were subcontracted by WHO to coordinate and manage a participatory video project, working closely with participatory media organisation Insight Share. This shares the experiences of older people in Canada, Jordan, and Togo, supporting and amplifying the voices of older people in order to catalyse conversation about healthy ageing at all levels. These videos will be aired during the launch of Decade for Healthy Ageing, expected in September 2021.

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Our work in action

HelpAge Tanzania and three partners led projects relating to non-communicable diseases (including heart disease, strokes and cancer), bringing a combination of home-based care and preventive, diagnostic, and follow-up services in 40 districts. This work directly benefited 75,836 older women, men, and people with disabilities.

In Ethiopia , a Covid-19 grant from the Hilton Foundation enabled us to work with the Tesfa Social and Development Association and Medhin HIV, implementing a project to procure PPE and cleaning materials for 14 community health facilities. This ensured they were Covid compliant and enabled healthcare providers to better support the community as well as older people.

Also in Ethiopia the Better Health project, which targets older women and men and those with disabilities, strengthened services for heart disease, stroke, cancer, and other serious diseases in 14 district and community health facilities. This was achieved through capacity-building, new screening and diagnostic equipment, distributing essential medicines, and collecting and analysing age and sex disaggregated service data.

In addition, the HelpAge home and community-based care service offered support to 2,875 older people and people with disabilities. Our eyecare outreach campaign offered examinations and treatment to almost 5,000 older women and men, whilst 344 received cataract surgery.

We undertook a rapid data review on noncommunicable diseases and cancer in Myanmar , as well as a study of needs at community and primary healthcare level for prevention and management of diabetes and hypertension. These fed into the government’s non-communicable diseases data strategy and cancer action plan, as well as training materials and tools for volunteers at our Intergenerational Self-Help Clubs (ISHCs – see case study) and training courses for healthcare staff.

Across our country programmes, Covid-19 protection messages, counselling, and recreation activities were undertaken through phone calls and social media such as WhatsApp groups. We also developed information education communication (IEC) age-friendly materials, guidelines, and capacity-building initiatives for family members, communities, and social and health staff.

Case study

Intergenerational learning in Vietnam

HelpAge’s Intergenerational Self-Help Clubs (ISHCs) are a ground-breaking model that bring different generations together to promote healthy long life.

These community groups have been pioneered by HelpAge Vietnam as a way of promoting healthy ageing.

ISHCs host a variety of activities including games, talks, sports, health check-ups, and legal support. Each ISHC also has at least 10 homecare volunteers who provide older people with everything from a friendly ear to blood pressure monitoring. This has been so successful that ISHCs are now the largest care providers in the country – with more than 16,000 caregivers providing regular and ongoing care for at least 10,000 clients.

In 2020 the work of HelpAge Vietnam and partners in developing the ISHCs was recognised as the HAPI (Healthy Ageing Prize for Asian Innovation) Grand Prize Winner by the Asia Health and Wellbeing Initiative.

This prize is an initiative of the Economic Research Institute for ASEAN and East Asia and the Japan Center for International Exchange, carried out under the auspices of the Japanese government’s Asia Health and Wellbeing Initiative. The selection of awardees is carried out by an international committee of experts.

Mr. Ha Dinh Kem, the Vice-President of an ISHC explained the benefits that these clubs bring: “ISHC breaks the generational barrier between the young and older persons. It also gives people opportunities to get to know each other and work together. When the model was originally implemented, villagers thought that it was just another recreational club. As soon as they were exposed to the diversity of activities, they started to pay more respect to the ISHC and to the older people who are the majority of the membership. They now see older people as active contributors to the social and economic life of the village.”

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Reflection and learning

HelpAge adopted various strategies to respond to the challenges created by the Covid pandemic. These included a lack of focus on long term care strategies for older people, as well as resources being diverted to health emergencies. We worked in close collaboration with health policy makers and providers, at local, national, and international levels, with the aim of strengthening the health systems to be better equipped to meet the needs of an ageing population.

Key learning in this period included:

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Inclusive humanitarian action

597,600 older people – 51 percent women – received humanitarian aid in 20 countries through the work of HelpAge and our global network

72,850 people across four countries took part in disaster preparedness work and training

166,450 older people accessed support services related to violence, abuse, and neglect via HelpAge partners in Tanzania and Kyrgyzstan

HelpAge’s humanitarian work focuses on promoting age-inclusive humanitarian preparedness and response to ensure older people are protected, feel safe, and have full access to the assistance they need. We work in partnership with members of the global network and other partners to ensure protection for older people at risk from crises and conflicts.

In 2020/21, the HelpAge humanitarian team, along with members of the global network and other local partners, provided essential support to more than 130,000 older people. We responded to the risk of Covid-19 in crisis zones, and were active in several emerging crises including refugee crises in Ethiopia, Jordan, and Tanzania, cyclones in Mozambique, the Beirut Port explosion, and floods in Venezuela.

We also addressed 11 disaster responses by providing funding to partners in Bangladesh, Democratic Republic of Congo, India, Indonesia, Mozambique, Myanmar, Pakistan, South Sudan, Uganda, Vietnam, and Yemen. We provided support in the form of cash transfers, hygiene kits, PPE, health camps, food and non-food items, and water and sanitation activities.

Covid-19 had a massive effect on our emergencies work. In many communities we pivoted to provide PPE and hygiene kits, establish water points, and carry out awareness-raising. Through funding from the UK’s Disasters Emergency Committee (DEC), we offered support to more than 16,500 people through partners in Syria (the Syrian Expatriate Medical Association), South Sudan (the Humanitarian Development Consortium), and Bangladesh (the Resource Integration Centre and Young Power in Social Action). Older people and their families received assistance including cash, food baskets, medicines, PPE, hygiene kits, psychosocial counselling, clean water, and ageappropriate toilets.

As an active member of the Start Network, which provides rapid funding for overlooked small or medium scale crises, HelpAge worked with network members and partners to implement 14 Start Funds in Colombia, Democratic Republic of Congo, Indonesia, Mozambique, Occupied Palestine Territories, Syria, and Uganda. Fifty percent of these focused on Covid-19, the other half on localised, underfunded natural and conflict crises.

We also conducted 20 Rapid Needs Assessments on the impact of Covid-19 on older people around the world. More than 4,000 older people were interviewed from across the Americas, Middle East, Africa, and Asia, and their responses helped improve our programming for older people by enabling us to respond to their specific needs. The insights were also used to advocate for the needs of older people with the government, UN, and other key stakeholders.

And we influenced the revision of the UN’s Humanitarian Response Plan on Covid-19 to ensure they included older people among those most affected and at risk. Older people had not been specifically included in the plan, despite being the group with the highest primary needs in the Covid-19 crisis. Our lobbying resulted in an updated plan that acknowledged the increased risk to older people and those with underlying conditions. It also acknowledged the threats and abuses to older people’s rights occurring in both the public health emergency response and the wider impact of the pandemic.

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Case study

If not now, when?

In 2020, HelpAge consolidated the findings of all Rapid Needs Assessments conducted with older people in humanitarian crises before the outbreak of Covid-19. The resulting report, If not now, when? , looks at the extent to which older people’s rights are being upheld in emergencies. It painted a bleak picture. It recognised that some efforts are being made to support older people but concluded that, overall, the humanitarian system is failing by the standards it has set itself.

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If not now, when?
Keeping promises to older people affected
by humanitarian crises
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Our work in action

We supported 23,187 older people and 94,768 people of all ages in Ethiopia fleeing violence in South Sudan. This included maintaining shelters and providing food, medical care, waterpoints, hygiene kits, and latrines.

As Covid-19 hit Jordan , teams pivoted to organise counselling on the phone, distributing health, hygiene, and psychosocial kits. Psychosocial kits included items such as playing cards, dominos, colouring books, and pencils, encouraging older people to spend time with others in small (safe) groups. There was a lot of positive feedback from older people about these kits.

When cyclones Chalane and Eloise hit Mozambique , we were able to reach 6,000 older people and their families with support including health outreach, shelter rehabilitation, mattresses, and blankets. In response to Covid-19, we also provided 2,000 older people with masks and disinfectants, and some received buckets of water and bars of soap for hand washing.

In Pakistan we distributed 400 kits to help vulnerable families survive harsh winter conditions. We also provided 100 mobility aids, 250 hygiene kits, and cash to 250 families affected by flooding in Johi Sindh. In response to Covid-19 we launched an ECHO-funded programme aimed at strengthening health systems in

In particular:

The report drew on interviews with 8,883 people aged 50 to 80 in 11 countries across Africa, Asia, the Americas, and the Middle East.

two districts of Sindh province. Three thousand seven hundred PCR tests were carried out and 2,550 families provided with soap and detergent packs. In addition, six facilities were equipped with handwashing stations.

HelpAge Tanzania reached 52,532 older people, people with disabilities and other groups at risk with support such as wheelchairs, crutches, walking sticks, and hearing aids, health rehabilitation for 42,551 people, and cash transfers to 9,981 older people with chronic illnesses such as HIV/AIDS and cancer. Health rehabilitation services included eye care, hearing services, physiotherapy, speech therapy, and psychological counselling.

We extended our reach in Latin America and the Caribbean through an ECHO-funded project in Venezuela , where older people face extreme economic shock. Our partner, CONVITE, provided cash assistance, home-based care and outreach services including psychosocial support for at-risk older people, as well as age and disability inclusion training and advocacy for other humanitarian agencies. More than 18,185 individuals received direct support.

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Case study

Beirut Port blast

On 4 August 2020, a massive explosion decimated Beirut Port, killing thousands of people and destroying traditional neighbourhoods that were home to a very high number of older people – many of whom were already living in extreme poverty.

HelpAge, in collaboration with Dorcas, Amel Association International, and Makassed Association, carried out a Rapid Needs Assessment to identify the most urgent requirements of those affected. What quickly became apparent was the urgent need for socio-economic and mental health support.

We began an outreach programme for around 1,900 homebound older people and those with disabilities and their families, deploying community teams to help with daily activities such as washing, and referral to medical services. We also commissioned a roving medical outreach team to provide homebased nursing care, medical consultations, lab tests and health awareness focusing on Covid-19, as well as a psychologist to conduct home counselling visits. HelpAge partnered with IDRAAC to provide specialised mental health services through a hotline and walk-in clinic.

Syrarpi Kattan, 88, was injured in the blast. “She was covered in blood; I carried her and ran to more than three hospitals until one of them accepted to take care of her wounds. I thought that I lost her,” said her son Georges.

Reflection and learning

HelpAge’s humanitarian approach has been developed to focus specifically on the protection and inclusion of older people and people with disabilities during crises. In the past year, Covid-19, and the resulting restrictions on travel and freedoms of movement, forced us to adapt and change our way of working in humanitarian contexts to reach and support older people.

Key learning in this period included:

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Ageism and older people’s rights

Covid-19 exposed how widespread and deeply rooted ageism is in our societies, and how easily the rights of older people are swept aside in a crisis. We saw older people stereotyped as frail, vulnerable and unable to make decisions for themselves. And we saw age limits put on who could access healthcare, or who could leave their homes.

From the outset of the pandemic, we led the call for a rights-based public health response , tracking and condemning ageist responses in the media, the denying of older people’s access to scarce medical resources such as ventilators, and the widespread use of discriminatory age-based public health measures to restrict older people’s movements.

We also called on our Age Demands Action (ADA) partners to campaign against ageism. ADA is a global platform that supports older people to challenge age discrimination and take action for their rights. The achievements of ADA campaigners, such as those below, were celebrated on this year’s International Day of Older Persons.

In the run up to the 11th session of the Open Ended Working Group on Ageing’s virtual summit in March, we conducted a digital campaign to engage civil society with the theme of #LessTalkingMoreDrafting. As a result of sustained lobbying, the UN Secretary General called for accelerated progress towards a UN convention for older people – echoing our key messages and leading to calls from civil society to establish a multistakeholder group to start drafting a convention.

Our work in action

We supported seven ADA campaigns to raise awareness and expose ageism and discrimination during the pandemic. Campaigns were led by network members in Argentina, Bosnia Herzegovina, Cameroon, the Philippines, Russia, Uganda, and Venezuela. Together we made sure ageism within Covid-19 responses was exposed and challenged by older people, and decision-makers heard older people’s voices and acted on their demands.

In the Philippines , the government brought in ageist lockdown measures to try to control the spread of Covid-19. Older people were not allowed to leave their homes, and many said they were denied access to health services. Some stores even had signs saying ‘no older people’. Our network member The Coalition of Services of the Elderly (COSE) campaigned to challenge these beliefs and inform politicians, older people and their communities about ageism. In the end, the government released revised guidelines to ensure older people were not discriminated against.

Our partner ACAMAGE in Cameroon ran a campaign to call for the inclusion of older people in Covid-19 government responses. This resulted in the government providing protective materials, accessible information, and medicines for older people.

House of Projects, our partner in Russia , organised volunteers to consult with older people about their experiences of ageism and Covid-19. The results were presented to key decision-makers and used to strengthen older people’s awareness of their rights.

In Venezuela , our partner CONVITE collected experiences from older people and used these and key facts to explain to the government why they should sign the Inter-American Convention on the Rights of Older People’s Rights.

And in Uganda , older people took part in inter-agency meetings with other ageing community-based organisations and the Minister of State for Disability and the Elderly. Older people spoke about the need for their rights to be better protected under law, and the Minister pledged to make progress on a bill on older people’s rights.

Annual Report 2020/21

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Case study

Fighting ageism in Argentina

In Argentina, the government of the City of Buenos Aires brought in a Covid-19 prevention measure that stated people over the age of 70 had to ask permission to leave their homes. It was a move that was both ageist and alarming.

Network members in Argentina responded quickly, led by our long-term partner, Isalud, which mobilised the public to speak out. Hundreds of members of the public, celebrities, and artists vocally came out in support of the move, and public pressure ensured that within days it was brought before local courts to decide its legality. The judge declared the measure unconstitutional, and had it immediately overturned.

Reflection and learning

Covid-19 highlighted the challenge of systemic ageism on a global scale. We must maintain a continued focus on the empowerment of older people and promote their meaningful participation in processes. Supporting older people to identify their own issues and enabling them to engage with other stakeholders has been a key success factor in all areas of work.

Key learning in this period included:

“Our generation is empowered,” said Silvia Gascon, from the Major Network of Argentina. “We are people who have fought a lot of fights in our lifetime. We have direct contact with many older people, so we knew what they are thinking and how they felt about this. We had public support, and that’s what pushed us over the finish line.”

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Diversity, equity and inclusion

Across the world and throughout their lives, older people, particularly women and those living with disabilities, are discriminated against on numerous fronts. They struggle to access finance, services, healthcare, and necessities such as clean water. This applies as much – if not more – in older age as it does in earlier life. At HelpAge, we are increasingly focused on respecting differences, integrating gender, and embedding disability inclusion in all our work.

In May 2020 we launched a Gender Equality Training Toolkit that enabled us to deliver gender training to 229 staff, network members, and partners across Africa, Asia, Eurasia, and the Middle East.

In Asia, we worked in collaboration with network member Singapore’s Tsao Foundation to deliver gender equality training to gender and ageing focused organisations across the region. We aim to replicate this model in future with other members of our global network, enabling them to take a lead role in the delivery of training to colleagues, network members, and partners.

HelpAge also collaborated with WHO to research the impact of Covid-19 on older people and people with disabilities, providing feedback from older people in India, Indonesia, Kenya, Myanmar, and the UK. The resulting report highlighted the need to find ways to use existing health systems and technology to deliver services (such as wheelchairs, walking sticks and hearing aids) closer to people’s homes.

And we published our first ever accessible easy-to-read publication, Are the rules about Covid-19 in your country fair for older people? A guide to help you check. This was produced to support staff, network members, and older people assess whether public health responses to the pandemic in their community protected their rights or not.

In preparation for the 2021 meetings of the global UN Generation Equality Campaign (GEC), we formed a global Task Force with network members – including Age International in the UK, the Tsao Foundation in Singapore and Sweden’s PRO Global – who came together to call for an age-inclusive perspective on economic justice and rights. The GEC aims to launch a set of ambitious actions to achieve progress towards gender equality over the next five years. Despite lobbying, older women’s issues were not explicitly included in the GEC’s blueprint for action. We will continue to push for the inclusion of women’s rights at all life stages as the GEC moves forward.

To support inclusion in emergencies, we rolled out training on the Humanitarian Inclusion Standards – which aim to ensure that no older people or people with disabilities are left behind during humanitarian crises – to hundreds of staff and partners. The training provided partners with guidance on identifying and overcoming barriers to participation and access in diverse contexts, and at all stages of the humanitarian programme cycle.

Our work in action

HelpAge Tanzania increased the uptake of the Humanitarian Inclusion Standards by 13 humanitarian agencies across three camps for displaced people and refugees. This promoted the delivery of inclusive protection services and strengthened the capacity of teams working in the camps.

Joint advocacy alongside partners in the Uganda Social Protection Platform resulted in the government introducing home-based payments across the country for frail older people and those living with disabilities. This helps them to access their pensions at home instead of having to travel to pay points.

HelpAge Pakistan and Tanzania strengthened access to services, healthcare, and Covid-19 protection by providing sign language interpretation, and digital and non-digital information materials with accessible colours. Teams organised accessible meetings for older women and men with disabilities or who have limited mobility, to ensure no one is left behind.

HelpAge Vietnam ’s disaster risk reduction programmes ensured ISHCs are equipped with accessible tools such as white boards, loudspeakers, microphones, and accessible communication materials with large text and pictures, to ensure learning sessions are better received by people with hearing, vision, mobility, memory, concentration, and mobility problems.

In Ethiopia , in addition to gender equality training for network members and partners, 63 older women members of Older People’s Associations were trained in leadership skills. Gender equality training was also delivered in Kenya as part of our project: Inua Jamii: Innovations in social protection for older people in urban Kenya.

We worked on policy analysis with the Platform on Active Ageing in Moldova , aimed at integrating the needs of older women and men into existing or emerging public policies. We gathered and analysed data that enabled us to make targeted policy recommendations to the government, calling on them to address specific issues for older women and men.

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Reflection and learning

As we deepen our commitment to fully inclusive programming, key challenges and learning continue in relation to data collection, digital inclusion and access.

Key learning in this period included:

Annual Report 2020/21

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Strategy 2030

When we launched our Strategy 2030 at the beginning of 2020, we addressed how we would work with network members, partners, and other stakeholders to change the world for older people.

We identified our role as a supporter, convener, and thought leader, and began rolling this out in 2020/21 in our work across our network and with other partners and stakeholders.

Supporter

As a supporter, HelpAge works to build and share knowledge and expertise with network members to achieve greater impact with and for older people. We do this through a combination of capacity-building, organisational strengthening, and resource development.

Central to this in 2020/21 was the way we supported and collaborated with the network in response to the Covid-19 pandemic and the threat it posed for older people around the world.

We developed a suite of guidance documents that partners could use to ensure a strong national response. This included guidance on how pensions and cash transfers could be paid to older people during the pandemic, and documents and videos on health responses, inclusion of older people in care home settings, and psychosocial support.

HelpAge also worked with partners in the network to develop and deliver tailor-made training for healthcare staff, community volunteers, and older people and network organisations, increasing the integration of older people in health and care services and systems.

We provided network members with Covid-19-related in-kind support. This included PPE, water, sanitation, and hygiene for older people, managed through a combination of our humanitarian action and our income support AFFORD programme, funded by Irish Aid.

We also supported network members to advocate for older people’s inclusion in social protection responses to Covid-19, particularly in Bangladesh, Cambodia, Kenya, Malawi, the Philippines, and Thailand. And we supported partners on national research on the impacts of Covid-19 on older people, including in Bangladesh and Cambodia.

HelpAge and our network worked with local and international partners to support key government and UN systems to improve understanding and inclusion of older people’s healthy ageing needs and rights in humanitarian and development frameworks, with a focus on the SDGs and regional frameworks and discourses.

In our work to advocate for a UN convention on the rights of older people, we supported civil society’s engagement in the process through our role as host of the Secretariat of the Global Alliance for the Rights of Older People (GAROP). We provided technical support to GAROP and HelpAge network members’ national advocacy before and during participation in the 11th session of the Open Ended Working Group on older people at the UN in March. Network members in the Eurasia, Middle East, and European regions produced joint statements that were used in advocacy with governments. Network members across Africa (Kenya, Mauritius, Rwanda, and Uganda) held dialogue forums with government representatives to urge them to participate in the session.

Convenor

In our role as convenor, we bring together stakeholders from different sectors and disciplines at national, regional, and international levels in order to achieve a positive outcome for older people and to help build a movement.

In 2020, HelpAge convened a three-part African Dialogue on Covid-19 and the future of social protection between the African Union, six NGOs, and multiple governments.

We also collaborated with the International Labour Organization to convene month-long training that equipped 80 participants from 26 countries with information on pensions, including governments, staff, and network members.

We brought together more than 100 organisations to call on the UN Secretary General to set out a plan to address structural gaps in the UN system on emergencies. And we convened likeminded organisations to challenge the lack of attention to older people in Global Humanitarian Response Plans.

We worked with diverse stakeholders to convene and provide thought leadership in a series of webinars/ forums that have sustained regional and national dialogue on healthy ageing, wellbeing, and the voices of older people. Older women and men’s representatives were supported to participate.

At the national level, we participated in various technical working groups and/or supported their convening. As a result, there has been sustained profiling of healthy ageing needs in relevant conversations, with important ‘graduation’ moments where government departments and UN systems have adopted models, practices, policies, and legal frameworks that are aligned to the healthy ageing approaches and priorities in HelpAge’s mission and vision.

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Thought leader

We seek to act as a thought leader by developing new thinking, matched with practical solutions on issues related to global trends and their impacts on older people and population ageing.

HelpAge’s formal relationship with the WHO and our active engagement in the UN Decade of Healthy Ageing has positioned HelpAge and the global network as the go-to organisation on technical guidance, able to mobilise on government and WHO-led processes on the Covid-19 response and vaccination equity. Our global advocacy on older people and social protection during Covid-19 included ensuring references to risks experienced by older people featured in the 2020 joint statement of the social protection community, as well as in several UN webinars.

We also worked with the UNFPA, ODI and WIEGO to generate evidence on the impact of Covid-19 on older people’s income, wellbeing, employment and livelihood, and intensified global and country-level evidence generation on the impact of Covid-19 on older people’s health, as well as health and care in general, drawing on cross-cutting issues and sectors. This evidence was shared widely, with visible progress made on healthy ageing and ageing development.

We developed strategies to protect older people’s income security in times of crisis through social protection, by providing advice on how to expand social protection for older people through the UK/German government Expert Advice Facility, as well as research on ageinclusive shock-responsive social protection. We also explored and documented complementarities between social protection and other interventions relevant for older people, such as health, care, and livelihood support, for instance through research on Bangladesh’s Old Age Allowance (joint research with the World Bank).

And we carried out a review of the Pakistan government’s Ehsaas Cash Transfer programme, highlighting areas for improvement to make it more accessible for older women and men and people with disabilities. The report was disseminated to government authorities and donors.

Reflection and learning

As we embrace change and think to the future of the organisation, a key focus for organisation in the coming year will be to further define our understanding of our three core roles and how these will adapt and change to support our move to a more local, partner-led approach. This will deepen our connection with the aims expressed in our Strategy 2030, and ensure HelpAge’s maintain our relevance, legitimacy and impact.

Financial statements 2020/21

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Governance and finance Financial statements 2020/21

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Mauro Vombe/HelpAge International/Fairpicture
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Women dance to show their thanks for the support they received from the Irish Aid funded AFFORD programme. Through HelpAge’s partner APITE, they were able to get the identity card that will allow them to be eligible for the basic social subsidy. Tete, Mozambique.

Financial statements 2020/21

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Financial review

Income and expenditure at a glance

Where our money came from

£22.1m

36% United Kingdom 20% UN agencies 12% Germany 11% Other countries 10% European Union 7% Sweden 3% Ireland 1% USA

Where we spent this money £20.7m

35% Asia 34% Africa 16% Eurasia and the Middle East 8% UK and other 4% Cross regional 3% Latin America and Caribbean

How we spent this money £20.7m

66% Safety and security 15% Secure income 11% Health and care services 8% Voice

Notes

Income in 2020/21 was £22.1 million.

100% of the expenditure was on charitable activities. No fundraising costs were incurred for generating voluntary income because we do not raise funds from the public.

Highlights of our financial performance

Highlights of our fnancial
performance		 Highlights of our fnancial
performance
Year to.
Year to.
31 March.
31 March.
2021.
2020.
£m.
£m.
Income
Restricted
Unrestricted
Total income
Expenditure
Restricted
Unrestricted
Total expenditure
Net restricted
income / (expenditure)
for the year
Net unrestricted
income / (expenditure)
for the year
Net income /
(expenditure)
for the year
Actuarial (losses) / gains
on fnal salary pension
Net income / (expenditure)
including actuarial
gains / (losses) on
fnal salary pension
Funds at the start
of the year
Total funds carried
forward including
pension liability
Pension liability
Funds excluding
pension liability
Funds
Restricted
Unrestricted general
Funds excluding.
pension liability		 15.1.
14.2.
7.0.
6.5.
22.1.
20.7.
(15.1)
(14.8)
(5.6)
(6.4)
(20.7)
(21.2)
–.
(0.6)
1.4.
0.1.
1.4.
(0.5)
(0.1)
0.1.
1.3.
(0.4)
5.9.
6.4.
7.2.
6.0.
0.7.
0.5.
7.9.
6.5.
4.6.
4.5.
3.3.
2.0.
7.9.
6.5.

Corporate governance report for the year ended 31 March 2021

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Corporate governance report

Managing the risks to achieve our strategy and future prospects

HelpAge International aims to bring lasting, positive change to the lives of older women and men in lowand middle-income countries, many of whom live in areas that are prone to crisis and present insecure and unstable operating environments. There are necessary risks involved in maintaining our presence and delivering our programmes, including the duty of care and safeguarding risks to our staff and the older people we seek to help, and accountability to the institutions and organisations that entrust funds to us.

The senior leadership and Trustees of HelpAge International are responsible for ensuring that the major risks facing HelpAge are managed appropriately and regularly reviewed, both to reduce the likelihood of those risks materialising and to mitigate the impact where they do.

We maintain an organisational Risk Register that covers and lists the main security, strategic, operational and financial risks. It is compiled based on a formal risk assessment review conducted twice a year by our most senior staff and updated with the consultation of the Executive Director team. The Register monitors the increase or decrease in nine strategic risks related to Unrestricted income, people, safety and security, robustness, awareness and compliance to key operational policies and statutory policies, efficiency and accountability, liquidity and cash flow, programme delivery, communications, and network and partnership; and the necessary steps taken to mitigate these risks.

Unrestricted income: The risk of maintaining unrestricted income remains high.

The Age International annual strategic grant was reduced by 10 per cent during the year (2020/21) and is set to further reduce by another 17 per cent in 2021/22. However, a one-off additional grant from Sida (the Swedish International Development Agency) as part of their strategic grant to support Covid-19 work, and better than expected overhead recoveries against restricted funding resulted in an increase in our overall unrestricted income compared to the previous year.

HelpAge has made a significant change in its operational model due to the reduction in the strategic grant from Age International to deliver a balanced budget. The new operating model came online on 1 April 2021.

Programme delivery and compliance: The risk related to programme delivery and compliance increased.

Our ability to deliver our programme work around the world, and the monitoring and support of programmes, was limited by Covid-19 related travel restrictions and lockdowns.

In Myanmar, security concerns for our staff and beneficiaries meant that we had to suspend our programme work completely following the military takeover of the government in February 2021.

HelpAge took several steps to mitigate the increased risk across the year by introducing guidelines for remote programme management. The internal audit programme has also been adapted to conduct internal audits remotely, and a number of technology-based solutions have been introduced.

People, safety and security: Prolonged remote working due to Covid-19 has increased the risk to staff’s physical and mental well being.

HelpAge took several steps to mitigate these risks by issuing regular advice on physical and mental well being, expanding the Employee Assistance Programme, which provides counselling services to staff, introducing travel restrictions and providing financial support to enable staff to set up remote work space in their homes.

The risk to staff security increased specifically in Myanmar and Ethiopia due to the civil unrest that followed the military takeover of the government in Myanmar and the conflict in Ethiopia’s Tigray region. HelpAge took several steps to reduce this risk, including the suspension of programme work and increased monitoring of the security situation.

Going concern

The financial impact of the Covid-19 pandemic resulted in a projected reduction in unrestricted income of 20 per cent in 2021/22. However, with an improved level of overhead recovery and positive support from our strategic donors, our income is expected to stabilise in the next few years.

In response to the reduction to our unrestricted income, we undertook a strategic review of the organisation’s structure and operating model in 2020. The new organisational structure (see Structure, governance and management section on next page) came into place on 1 April 2021. We believe that the resulting new structure and ways of working provide a robust platform to deliver our strategy while operating within the reduced funding.

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With these steps in place, the Directors have not identified any material uncertainties that may cast significant doubt on the ability of HelpAge International to continue as a going concern for the foreseeable future.

Employee involvement

Our decision-making processes include employee consultation through the line management structure, regular leadership group meetings and staff councils. Representatives from each location meet the People Committee of the Board every six months to bring up critical matters concerning the organisation. We communicate through team briefings and regular updates from the Chief Executive. During the year, we have also recognised a staff union, through Unite.

There was extensive consultation with staff during the strategic review of our operating model through team meetings and webinars, staff council and union meetings, and staff surveys.

Since April 2021, the newly-formed Executive Steering Group (ESG) has been meeting regularly and reports back to the global team through online global staff meetings and frequent pulse surveys.

Equal opportunities

HelpAge expanded the remit and membership of its staff diversity and inclusion working group. This group launched an internal consultation entitled ‘HelpAge is a diverse and inclusive workplace where everyone feels they belong’. Staff at all levels were invited to take part

and share their experiences. Nineteen staff were supported to facilitate focus groups in every region. More than half the staff participated and will next be invited to make recommendations for action at the individual, team and organisational levels. HelpAge contributed the findings of the staff inquiry to research carried out by the Women INGO Leaders in Development (WILD) network, of which it is a member.

Safeguarding

HelpAge has revised its safeguarding policy and strengthened both internal and external complaint response mechanisms. This has been put in place to ensure that survivors know how to report incidents and that staff know how to respond to reports and support survivors. Due to the restrictions on staff travelling to communities during the pandemic, the reporting channels were adjusted to accommodate remote management. This ensures that survivors can still report concerns about harm and abuse.

A mandatory training programme was attended by all staff. Further specialist safeguarding training was delivered to frontline staff working with older people and staff responsible for conducting safeguarding investigations.

A Community of Practice for safeguarding investigations now meets quarterly. We continue to embed safeguarding measures to prevent the risk of harm and abuse from staff, operations or programmes to anyone who comes into contact with our work or organisation.

Structure, governance and management

Status and governing document

HelpAge International is a charitable company limited by guarantee, incorporated on 19 October 1983 and registered as a charity on 17 November 1983. The company was established under a Memorandum of Association, which sets out the objects and powers of the charitable company, and is governed by its Articles of Association.

Organisational structure

HelpAge International acts as the focal point for a global network of member organisations. Membership of the HelpAge International Global Network is a formal relationship open to any bonafide organisation involved in issues relating to the individual or population ageing. HelpAge works with members of the network and other independent partner organisations at an operational level to implement specific contracts.

Following the introduction of the new organisational structure which came into effect on 1 April 2021, the organisation now operates as a single global team, based in different locations around the world and in 12 country offices. The main clusters of the global team members are located in Jordan, Kenya, Thailand and the UK, where the CEO is based.

Our approach is based on a commitment to supporting and strengthening organisations that are working in practical ways to improve the lives of older people and give a voice to older people, especially the most disadvantaged.

Most of our activities are carried out in partnership with older people’s organisations, community development organisations and non-governmental organisations (NGOs). We work closely with academic institutions on research projects and with local and national governments and international agencies to ensure that ageing issues are at the centre of development policies.

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This partnership model helps to strengthen the capacity of organisations working with older people. It connects their experience with government thinking and builds a global alliance of organisations working to raise the voice of older people. We also manage programmes directly, especially in conflict and emergency situations.

The majority of HelpAge network members work in their own countries. We also have a group of supporting members – HelpAge International UK (Age International), AARP, HelpAge Deutschland, HelpAge USA, HelpAge Canada and HelpAge Korea – that partner with us to improve the lives of older women and men in low- and middle-income countries. These members play a significant and growing role in raising funds and providing support for our programme activities.

Trustees

HelpAge International has a Board of Directors who are the Trustees. The Trustees are responsible for the overall management and direction of the Charity.

The Articles of Association allow for a minimum of eight and a maximum of 15 Directors, at least six of whom are nominated by the members and up to nine appointed by the Board of Directors for their qualifications and skills. The overall gender and geographical composition of the Board is also taken into account. The current Board consists of 14 Trustees, including six nominated by member organisations.

Trustees are appointed to serve for two terms of three years and may offer themselves for reappointment for a further term of three years at the expiration of this period. At the end of a third term, Trustees may not be reappointed. New Trustees are either nominated by members or identified with the assistance of external recruitment agencies. All prospective candidates are interviewed with at least one member of the Governance Committee involved. The Executive Committee recommends the successful candidates to the full board for their consideration. Once appointed, new Trustees undertake a comprehensive induction programme, meeting key staff throughout the organisation.

Outside the core functions of their Board role, Trustees support HelpAge throughout the year through different engagements including, media engagements, fundraising, government relations and advocacy initiatives. The Board of Trustees meets twice a year and is supported by six permanent sub-committees: Executive, Finance and Audit, Governance, People, Resource Development and Policy Advocacy Campaigns & Communications.

These sub-committees meet at least twice a year and provide specialist support in between meetings as needed.

Fundraising

HelpAge International does not raise funds in the UK from the public. Age International raises funds in the UK, which form part of its strategic grant to HelpAge International.

Reserves policy

The Trustees have adopted a reserves policy that they consider appropriate to ensure the continued ability of the Charity to meet its objectives. The policy was reviewed at a Board meeting in April 2017 when it took into account risks of loss of income and unplanned costs. It was revised in July 2021, in line with the reduced operational footprint and related potential risks. The Trustees agreed that from 1 April 2021 the unrestricted reserve should range from £1.3 to £1.8 million. On 31 March 2021, the level of the unrestricted general fund, before pension provision, was £2.6 million (2020: £1.75 million). Trustees are satisfied with the reserve level to account for the costs of implementing the new operating model, including some organisational investments.

A designated fund of £739,000 (2020: £258,000) is set aside for Board-approved specific work that spans more than one financial year.

On 31 March 2021, the Charity held total funds of £7.3 million (2020: £5.9 million), of which £215,000 (2020: £166,000) was held in fixed assets.

Restricted funds of £4.4 million (2020: £4.4 million) fall outside the reserves policy as the Trustees have no discretion over how these funds are spent. Restricted funds are carried forward to carry out our donors’ specific requirements. They include funding received in advance to finance ongoing programmes planned for current and future years.

Pensions

HelpAge International is a participating employer in the Help the Aged final salary pension scheme. The Scheme was closed to new members from 31 July 2002 and to future accrual on 30 September 2009. The employer’s financial contribution towards the fund deficit is a cost to the Charity, and full details are included in the annual accounts.

In accordance with Financial Reporting Standard 102, HelpAge International has obtained an actuarial valuation for the Help the Aged defined benefit scheme and recognised a pension liability of £654,000 (2020: £586,000) in the accounts. The deficit does not result in any immediate liability to pay this amount to the pension scheme, as the resulting increase in contributions will be met from expected future income streams. Future contribution rates have been calculated in accordance with the terms of the pension scheme in light of advice from the actuary and based on the results of the last full triennial valuation of the pension scheme carried out as of 31 March 2019.

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HelpAge International was a participating employer in the Pensions Trust Growth Plan Series 2, 3, and 4. HelpAge International withdrew from the Growth Plan with effect from 30 June 2014 and all employees previously on the Growth Plan were moved to the Pensions Trust Flexible Retirement Plan. All existing employees who have opted for a pension scheme now participate in the Pensions Trust Flexible Retirement Plan.

Public benefit statement

HelpAge International has developed its aims and strategic plans to ensure that we provide public benefit and achieve the objectives set out in our governing document. The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning its future activities.

Trustee and staff remuneration

Trustee remuneration

Trustees do not receive remuneration in their position as Trustees or for any services rendered to HelpAge International. They are reimbursed for travel, accommodation and incidental expenses when attending Board meetings and other meetings or programmes on behalf of HelpAge International.

Staff remuneration

HelpAge International employed 355 staff on average around the world. Around 11.29 per cent of our staff is employed in our London office, with an additional 6.4 per cent of staff appointed in and paid from the UK, while living and working in another country. Salaries and benefits for the rest of our staff, who make up the majority of our global staff, are set in the countries where they work. A variety of factors are taken into consideration when setting terms and conditions, including national employment laws, cost of living considerations, and salary benchmarking against other charities.

The Board oversees the terms and conditions of employment for the Chief Executive Officer and Executive Director team. The Executive Directors set the salaries for other senior managers and the rest of our London-based staff, using a system of job evaluations and pay bands. Salaries are included in job advertisements for the majority of our UK based and UK appointed positions. Every few years, HelpAge International conducts a benchmarking exercise to compare our salaries with those of others in the sector. As a UK charity, we report the number of staff paid more than £60,000, and their salary levels in bands, as per statutory requirements.

The Board of HelpAge International aims to pay staff at rates comparable to the second quartile or median rate in the development and humanitarian sectors. No bonuses or other financial incentives are offered to staff at any level. Our highest-to-lowest pay ratio in our London office for staff on our salary structure is 4:1, which is considered low for the UK charity sector. Care is taken, however, to set pay at levels that allow the Board to have confidence that suitably talented and experienced candidates will apply for and remain in senior positions that come with considerable responsibility and complexity.

We have an Equal Opportunities and Dignity at Work Policy in place, which was revised in early 2016. HelpAge International has a strong commitment to promoting equal opportunity for all staff and for providing them with working conditions where they can pursue their careers free from discrimination or harassment of any kind. We have introduced flexible working practices to encourage potential candidates to join the staff of HelpAge International if they have care or other personal responsibilities.

The Board is confident that the opportunity to advance the rights of older women and men is the primary motivation for HelpAge International’s most senior staff, in common with colleagues at other levels.

Statement of the responsibilities of the Trustees

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Statement of the responsibilities of the Trustees

The Trustees (who are also Directors of HelpAge International for the purposes of company law) are responsible for preparing the report of the Trustees, including the strategic report and the financial statements, in accordance with applicable law and UK Accounting Standards (the United Kingdom Generally Accepted Accounting Practice).

Company law requires Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income or expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the charitable company’s assets and taking reasonable steps for the prevention and detection of fraud and other irregularities.

As far as the Trustees are aware:

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.

Each member of the Charity guarantees to contribute an amount not exceeding £5 to the assets of the Charity in the event of winding up while he or she is a member, or within one year after he or she ceases to be a member. The total number of such guarantees as of 31 March 2021 was 13 (2020:14). The Trustees are members of the Charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the Charity.

Auditors

Haysmacintyre LLP continued as auditors during the year and have expressed their willingness to continue in office.

The report of the Trustees, which includes the strategic report, has been approved by the Trustees and signed on their behalf by:

David Causer Trustee

28 September 2021

Independent auditor’s report for the period ended 31 March 2021

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Independent auditor’s report to the members of HelpAge International

Opinion

We have audited the financial statements of HelpAge International for the year ended 31 March 2021 which comprise Statement of Financial Activities, the Balance Sheet, the 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:

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 described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the ‘Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

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

Other information

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

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

Opinions on other matters prescribed by the Companies Act 2006

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

Independent auditor’s report for the period ended 31 March 2021

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Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the strategic report and the Directors’ report).

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees for the financial statements

As explained more fully in the Trustees’ responsibilities statement set out on page 7, the Trustees (who are also the Directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of noncompliance 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.

Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to regulatory requirements of the Charity Commission and Company Law, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as Companies Act 2006, Charities Act 2011, payroll tax and sales tax.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls). We determined that the principal risks were related to posting inappropriate journal entries and management bias in certain accounting estimates and judgements such as the income recognition policy applied to grant income. Audit procedures performed by the engagement team included:

Independent auditor’s report for the period ended 31 March 2021

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A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities

This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members, as a body, for our audit work, for this report, or for the opinions we have formed.

Steve Harper Senior statutory auditor

for and on behalf of Haysmacintyre LLP, Statutory Auditor, 10 Queen Street Place, London EC4R 1AG

6 October 2021

Financial statements for the year ended 31 March 2021

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Financial statements

Statement of financial activities

(Incorporating an income and expenditure account)

Note Year ended.
Year ended.
31 March.
31 March.
Restricted.
Unrestricted.
2021.
Restricted.
Unrestricted.
2020.
£000.
£000.
£000.
£000.
£000.
£000.

20.
1.
21.
41.
16.
57.
979.
4,305.
5,284.
1,419.
4,910.
6,329.
999.
4,306.
5,305.
1,460.
4,926.
6,386.
14,101.
2,666.
16,767. 12,785.
1,538.
14,323.
2.
8.
10.
1.
19.
20.
15,102.
6,980.
22,082.
14,246.
6,483.
20,729.
2,412.
713.
3,125.
2,377.
1,844.
4,221.
1,687.
610. ** 2,297.
4,704. 1,662.
6,366.
9,957.
3,670. . 13,627.
5,363.
2,176.
7,539.
1,058.
622. 1,680.
2,415.
736.
3,151.
15,114.
5,615.
20,729.
14,859.
6,418.
21,277.
(50)
–.
(50)
(7)
–.
(7)
15,064.
5,615.
20,679.
14,852.
6,418.
21,270.
38.
1,365.
1,402.
(606)
65.
(541)
–.
(100)
(100)
–.
57.
57.
38.
1,265.
1,302.
(606)
122.
(484)
4,529.
1,419.
5,948.
5,135.
1,297.
6,432.
4,567.
2,683.
7,250.
4,529.
1,419.
5,948.
–.
654.
654.
–.
586.
586.
4,567.
3,337.
7,904.
4,529.
2,005.
6,534.**
Income
Income from donations and legacies
Gifts, fees and donations
2
Donations and legacies
2
Total donations and legacies
Grants for international
programmes
3
Investment income
Total income
Expenditure
Charitable activities
Enabling a secure income
Access to health and care services
Improving safety and security
Making older voices heard
Sub-total
Transfer from fxed asset fund
Total expenditure
4
Net (expenditure) / income
for the year
Actuarial (losses) / gains
on defned beneft
pension scheme
16
Net movement in funds
Reconciliation of funds
Funds at the start of the year
Total funds carried forward
including pension liability
Pension liability
Funds excluding pension liability

All of the above results are derived from continuing activities. There were no recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the financial statements.

Financial statements for the year ended 31 March 2021

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Balance sheet

Company number: 1762840

Note 31 March.
31 March.
2021.
2020.
£000.
£000.
Fixed assets
Tangible fxed assets
9
Current assets
Debtors
10
Short-term deposit
Cash at bank and in hand
Current liabilities
Creditors: amounts due within one year
11
Net current assets
Total assets less current liabilities
Provisions
12
Net assets excluding pension liability

Defned beneft pension scheme liability
16
Net assets including pension liability
13
The funds of the charity
Restricted funds
Restricted fxed asset fund
Total restricted funds
Unrestricted reserves
General funds
Designated funds
Total unrestricted funds excluding pension liability
Total funds excluding pension liability
Pension liability
Total charity funds
14		 395.
366.
1,374.
2,540.
–.
519.
7,760.
4,883.
9,134.
7,942.
(1,121)
(1,265)
8,013.
6,677.
8,408.
7,043.
(504)
(509)
7,904.
6,534.
(654)
(586)
7,250.
5,948.
4,352.
4,363.
215.
166.
4,567.
4,529.
2,598.
1,747.
739.
258.
3,337.
2,005.
7,904.
6,534.
(654)
(586)
7,250.
5,948.

Approved and authorised for issue by the Trustees on 28 September 2021 and signed on their behalf by:

David Causer Trustee

Financial statements for the year ended 31 March 2021

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Cash flow statement

Cash fow statement
Year ended.
Year ended.
31 March.
31 March.
2021.
2020.
Note
£000.
£000.
Reconciliation of net expenditure to
net cash fow from operating activities
Cash fow from operating activities
Net income / (expenditure)
Depreciation charge
Decrease in debtors
(Decrease) in creditors
Disposal of tangible fxed assets
Transfers to provisions
Use of provisions
Investment income
Defned beneft pension scheme
Impact on net incoming resources before gains and losses
Employer contributions paid
Net cash provided by operating activities
Cash fow from investing activities
Interest receivable
Purchase of tangible fxed assets
Net cash (used in) investing activities
Change in cash and cash equivalents in the year		 9
10
11
9
12
12
16
16
9
At 1 April
2020		 1,402.
(541)
213.
208.
1,166.
1,078.
(144)
(86)
(74)
3.
244.
414.
(249)
(456)
(10)
(20)
43.
41.
(75)
(150)
2,516.
491.
10.
20.
(169)
(267)
(159)
(247)
2,358.
244.
Cash.
At 31 March.
fows.
2021.
Analysis of movement in net funds
Cash at bank and in hand
Short-term deposit
Total		 4,883
519		 2,877.
7,760.
(519)
–.
5,402 2,358.
7,760.

Financial statements for the year ended 31 March 2021

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Notes to the financial statements

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition, effective 1 January 2019) – (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The Trustees have not identified any material uncertainties that may cast significant doubt on the ability of HelpAge International to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The factors considered by the Trustees have been set out further in the Trustees’ Annual Report.

b) Statutory information

HelpAge International is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 4th floor, 35–41 Lower Marsh, London SE1 7RL.

c) Fund accounting

c.1: Restricted funds are used for specific purposes as laid down by the donor. Expenditure that meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

c.2: Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and include general funds, designated funds and pension reserve as follows:

General funds are unrestricted funds that are available for use at the discretion of the Trustees in the furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund are set out in the notes to the financial statement.

Significant estimation uncertainty and key judgments

The only significant judgement used in the preparation of the financial statements relates to the recognition of the defined benefit pension scheme liability. Apart from Pension liability, the trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c.3: Pension liability In accordance with FRS 102 – Retirement Benefits, the liability attributable to the pension schemes as set out in Note 16 is shown as a reduction of total funds. It is anticipated that these commitments will be met through future cash flows, and this is subject to regular review in conjunction with actuarial valuations and related professional advice.

d) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

e) Foreign exchange

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange in the month of the transaction. All exchange rate differences are taken to the Statement of Financial Activities (SOFA).

f) Income recognition

Income is recognised when the Charity has an entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether capital grants or revenue grants, is recognised when he Charity has an entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

In applying this policy, HelpAge International recognises income, when grants claims are made to donors in accordance with its individual funding agreements or reporting and other contractual conditions, are met and income entitlement.

Financial statements for the year ended 31 March 2021

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1. Accounting policies continued

Donation of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the Charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the Trustees Annual Report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable, and the amount can be measured reliably by the Charity; this usually is upon notification of the interest paid or payable by the bank. Bank interest is the amount receivable for the year.

g) Expenditure

Resources expended are allocated to a particular activity where the cost relates directly to that activity. Resources expended include attributable VAT, which cannot be recovered. The cost of support, management and administration of each activity is apportioned on the basis of an estimated time allocation against each theme.

The costs of raising funds relate to the expenditure incurred by the Charity in raising funds for its activities.

Governance costs are the costs associated with the governance arrangements of the Charity, including meeting all constitutional and statutory requirements.

Grants payable are accounted for in line with the payment schedule stipulated in the agreement, providing the conditions set have been met. Grants payable are made to third parties in furtherance of Charity’s objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the Charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. Grants payable are charged to the statement of financial

activities in the year in which the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled.

h) Allocation of support costs

Expenditure are allocated to a particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of expenditure by different activities.

Support and governance costs are re-allocated to each of the activities on the following basis, which is an estimate, based on staff time, of the amount attributable to each activity.

Governance costs are the costs associated with the governance arrangements of the Charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the Charity’s activities.

i) Operating leases

Rental charges are charged on a straight-line basis over the term of the lease.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

l) Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third-party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial statements for the year ended 31 March 2021

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1. Accounting policies continued

m) Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n) Fixed assets and depreciation

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as revaluation reserve in the balance sheet. The deprecation rate in use was as follows:

Computer equipment 4 years
Ofce equipment
Overseas project assets		 4 years
4 years
Motor vehicles 4 years

Overseas project assets are expensed in the year of purchase. However, acquisitions made on or after 1 May 2005 are included in the balance sheet and a restricted fund shows the net book value of these items. The restricted fund reflects the change in net book value during the year as a transfer for SOFA. Assets with a cost of over £250 are capitalised.

o) Terminal benefit provision

Most staff employed in international offices on local contracts are eligible for a service-related terminal benefit for each full year of service when they leave HelpAge International. International staff on a UK contract are eligible for a service-related relocation allowance. These benefits are accrued during the years of service.

p) Pension costs

HelpAge International is a member of the Help the Aged defined benefit scheme. The amounts charged in resources expended are the current service costs and gains and losses on settlements and curtailments. They are included as part of staff costs. Past service costs are recognised immediately in the profit and loss account if the benefits have vested. If the benefits have not vested immediately, the costs are recognised over the period until vesting occurs. The interest cost and the expected return on assets are shown as a net amount of other finance costs or credits adjacent to interest. Actuarial gains and losses are recognised immediately in the other recognised gains and losses.

The Help the Aged defined benefit scheme is funded, with the assets of the Scheme held separately from those of the group, in a separate trustee-administered fund. Pension scheme assets are measured at fair value and liabilities are measured on an actuarial basis, using the projected unit method and discounted at a rate equivalent to the current rate of return on a high-quality corporate bond of equivalent currency and term to the scheme liabilities. The actuarial valuations are obtained at least triennially and are updated at each balance sheet date. The resulting defined benefit asset or liability is presented separately after other net assets on the face of the balance sheet. The interest cost and the expected return on assets are shown as a net amount of other finance costs or credits adjacent to interest.

The costs related to the defined contribution scheme (Pensions Trust Flexible Retirement Plan) are charged in expenditure on accrual-based accounting principles.

Financial statements for the year ended 31 March 2021

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2. Donations and legacies

Year ended
Year ended
31 March
31 March
2021
2020
Restricted
Unrestricted
Total
Restricted
Unrestricted
Total
£000
£000
£000
£000
£000
£000
Core grants for
international programmes:
Age InternationalA
Membership fees
Donations
Gifts in kind
Total		 979
4,305
5,284
1,419
4,910
6,329
2
–
2
27
–
27
11
1
12
14
16
30
7
–
7
–
–
–
20
1
21
41
16
57
Year ended
Year ended
31 March
31 March
2021
2020
Restricted
Unrestricted
Total
Restricted
Unrestricted
Total
£000
£000
£000
£000
£000
£000
A. Income from Age International
Strategic Funding
Appeal and other restricted funds
Disasters Emergency CommitteeB		 282
4,264
4,546
252
4,840
5,092
121
–
121
178
–
178
576
41
617
989
70
1,059
979
4,305
5,284
1,419
4,910
6,329
Year ended
Year ended
31 March
31 March
2021
2020
Total
Total
£000
£000
B. Income from Disasters Emergency Committee
via Age International
Syria Emergency Response

Covid-19 Response South Sudan
Covid-19 Response Bangladesh
Indonesia Tsunami Appeal

Cyclone Response Mozambique
Total Disasters Emergency Committee grants		 176
–
130
–
130
–
127
246
54
813
617
1,059

Financial statements for the year ended 31 March 2021

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3. Income from charitable activities

Grants received for international programmes

Year ended
Year ended
31 March
31 March
2021
2020
Restricted
Unrestricted
Total
Restricted
Unrestricted
Total
£000
£000
£000
£000
£000
£000
7,062
472
7,534
4,652
277
4,929
2,637
34
2,671
3,426
71
3,497
233
36
269
235
36
271
–
1,609
1,609
–
857
857
412
29
441
424
34
458
1,189
53
1,242
–
–
–
625
38
663
633
40
673
–
–
–
991
103
1,094
61
–
61
193
3
196
92
–
92
299
–
299
1,783
394
2,177
1,823
110
1,933
14,094
2,665
16,759
12,676
1,531
14,207
7
1
8
109
7
116
14,101
2,666
16,767
12,785
1,538
14,323
Age International
HelpAge Deutschland
US Agency for
International Development
Sida – Swedish International
Development Cooperation Agency
European Commission
UN agencies
Irish Aid
The Margaret A Cargill
Foundation
Asian Development Bank
KOICA – Korea International
Cooperation Agency
Other agencies
(less than £300,000)
Total
Other income
Grand total

Financial statements for the year ended 31 March 2021

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4a. Total expenditure

Current year

Current year Current year
Staf-related
costs		 Programme General
ofce		 Travel and
related		 Grants Legal and
professional		 Fixed.
asset.
(Note 7) costs costs costs (Note 5) fees fund. Total.
£000 £000 £000 £000 £000 £000 £000. £000.
Activities:
Enabling a secure income 1,302 1,276 24 47 445 30 –. 3,125.
Access to health and care services 1,109 572 18 44 515 39 –. 2,297.
Improving safety and security 5,385 3,643 106 311 4,102 81 –. 13,627.
Making older voices heard 754 314 13 32 558 9 –. 1,680.
Fixed asset fund – – – – – – (50) (50)
Year ended 31 March 2021 8,549 5,805 162 434 5,620 159. (50) 20,679.

The following UK support and governance costs are allocated based on expenditure by different activities

Support costs
Governance costs		 1,326
18
162
9
–
57
–.
1,572.
76
–
–
3
–
17
–.
95.

4b. Total expenditure

Prior year

Prior year Prior year
Staf-related
costs		 Programme General
ofce		 Travel and
related		 Grants Legal and
professional		 Fixed.
asset.
(Note 7) costs costs costs (Note 5) fees fund. Total.
£000 £000 £000 £000 £000 £000 £000. £000.
Activities:
Enabling a secure income 1,469 1,528 62 281 860 22 –. 4,221.
Access to health and care services 2,873 1,543 92 243 1,566 50 –. 6,367.
Improving safety and security 3,108 1,983 109 331 1,949 59 –. 7,539.
Making older voices heard 1,496 601 45 197 788 24 –. 3,150.
Fixed asset fund – – – – – – (7) (7)
Year ended 31 March 2020 8,946 5,654 308 1,052 5,164 154 (7) 21,270.

The following UK support and governance costs are allocated based on expenditure by different activities

Support costs
Governance costs		 1,371
59
308
159
–
49
–.
1,946.
74
–
–
48
–
17
–.
139.

Financial statements for the year ended 31 March 2021

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5. Grants paid to members and partner organisations

Year ended Year ended
31 March 31 March
Number of 2021 2020
grants £000 £000
HelpAge DRC 7 748 –
Resource Integration Centre – Bangladesh 2 469 328
Young Power in Social Action – Bangladesh 2 430 305
Convite A.C. – Venezuela 1 238 –
Yakkum Emergency Unit – Indonesia 6 227 317
Accao para Desenvolvimento Comunitaria (ASADEC) – Mozambique 7 206 96
Humanitarian and Development Consortium – South Sudan 3 136 –
Syrian Expatriates Medical Association – Syria 2 129 –
AMEL Association International – Lebanon 7 116 109
Gramin Vikas Vigyan Samiti – India 3 113 154
HelpAge India 3 100 –
Sind Rural Support Organization – Pakistan 1 96 71
Uganda Reach the Aged Association – Uganda 1 94 41
Partner ZOA 1 89 –
Rift Valley Children and Women Development Organization (RCWDO) – Ethiopia 1 87 –
Solidarity – Colombia 1 81 –
Magu Poverty Focus on Older People Rehab Centre – Tanzania 3 80 70
African Woman AIDS Working Group 4 77 66
Yemen Family Care Association – Yemen 2 66 –
HelpAge USA* 2 64 279
Pastoral Social – Colombia 1 56 –
Associacao Crista Interdenominacional para o Desenvolvimento
da Comunidade – Mozambique 2 52 54
Aid Action Ireland 1 50 100
Ethiopian Elderly and Pensioners National Association – Ethiopia 2 50 94
HelpAge Deutschland 1 45 42
Malawi Network of Older Persons Organizations – Malawi 1 44 429
Makassed Hospital – Lebanon 5 42 50
Imam Sadr Foundation – Lebanon 3 42 –
Diocese Anglicana dos Libombos – Mozambique 2 41 44
Other small grants (less than £40,000) in 2020/21 1,552 2,530
5,620 5,179

Financial statements for the year ended 31 March 2021

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6. Net income for the year

6. Net income for the year
Year ended. Year ended.
31 March. 31 March.
2021. 2020.
£000. £000.
This is stated after charging / crediting:
Other fnance income:
Expected return on pension assets 125. 138.
Interest cost on pension scheme liabilities (137) (155)
Net other fnance (loss) income from pension scheme (12) (17)
Depreciation 213. 208.
Exchange rate gain / (loss) 79. (61)
Trustees’ indemnity insurance 9. 6.
Trustees’ expenses –. 30.
Gain / (loss) on disposal of assets 74. (3)
Auditors’ remuneration (fees for Haysmacintyre)
Annual statutory audit 18. 17.
Project audit for donor-funded projects –. 4.
18. 21.

During the period, no Trustee received any remuneration. Trustees’ expenses are for the reimbursement of travel, accommodation and subsistence costs for 13 Trustees’ attendance (2019/20: 13 Trustees) at meetings. All meetings were virtual during 2020/21, therefore no travel costs were incurred.

The UK office used in 2020/21 is leased from Age UK at a commercial rent of £52,288 per annum. The lease expires on 15 December 2022 and can be terminated at six months notice. This lease was terminated on the 22 June 2021.

Financial statements for the year ended 31 March 2021

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7. Staff costs and numbers

7. Staf costs and numbers
Year ended
Year ended
31 March
31 March
2021
2020
Staf
Staf
a) The average number of employees on a headcount basis
during the year was as follows:
Network Development, Advocacy, Campaign and Communication
Global Impact and Resourcing
Chief Executive, Finance and Support Services
Total staf on UK payroll based in the UK
Staf on UK payroll based outside the UK
Non-UK staf on local contracts		 15
20
17
15
17
19
49
54
28
21
77
75
278
288
355
363
Year ended
Year ended
31 March
31 March
2021
2020
£000
£000
b) Staf costs were as follows:
UK paid staf:
Salaries and wages
3,000
3,051
Social security costs
231
233
Pension contributions towards defned contribution scheme
216
212
3,447
3,496
Non-UK-based national staf on local contracts
3,853
3,770
Other staf-related costs
1,249
1,680
8,549
8,946
Other staf-related costs include staf training and workshops (£33,000), contractors (£965,000),
recruitment (£200), administrative costs towards defned pension scheme (£150,000),
and other non-salary costs.
Year ended
Year ended
31 March
31 March
2021
2020		 3,000
3,051
231
233
216
212
3,447
3,496
3,853
3,770
1,249
1,680
8,549
8,946
c) The number of staf whose emoluments fell within each of the following bands,
excluding National Insurance, were:
£60,000 – £69,999
3
3
£70,000 – £79,999
2
2
£80,000 – £89,999
–
1
£90,000 – £99,999
1
1

Remuneration within the bands excludes employer’s pension contributions of £31,076 (2019/20: £33,219) paid into pension schemes for all six (2019/20: seven) higher-paid staff members.

The total salaries and benefits, including pension contributions and employer’s National Insurance contributions of six Directors were £559,010 (2019/20: £579,924 for seven Directors) for the year ended 31 March 2021.

Financial statements for the year ended 31 March 2021

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8. Taxation

The charity is exempt from corporation tax, as all its income is charitable and is applied for charitable expenditure.

9. Tangible fixed assets

Restricted.
31 March.
Restricted.
31 March.
Unrestricted
project.
2021.
Unrestricted
project.
2020.
assets
assets. Total assets.
assets
assets.
Total assets.
£000
£000.
£000.
£000
£000.
£000.
Cost
At the start of the year
Additions
Disposals
At the end of the year
Depreciation
At the start of the year
Charge for the year
Disposals
At the end of the year
Net book value
Computers
Other ofce equipment
Motor vehicles
Fixture and fttings
At the end of the year
At the start of the year		 176
1,634.
1,810.
173
1,608.
1,781.
1
168.
169. 3
265.
268.
–
(515)
(515)
–
(239)
(239)
177
1,287.
1,464.
176
1,634.
1,810.
131
1,313.
1,444.
104
1,368.
1,472.
22
192. 214.
27
181.
208.
–
(589)
(589)
–
(236)
(236)
153
916.
1,069.
131
1,313.
1,444.
23
112.
366.
37
109.
146.
–
43.
44.
7
20.
27.
–
159.
159.
–
119.
119.
1
57.
58.
1
73.
74.
24
371.
395.
45
321.
366.
45
321.
366.
69
240.
309.

10. Debtors

31 March.
31 March.
2021.
2020.
£000.
£000.
Other debtors

Pre-payments

Accrued income

 127.
142.
45..
25.
1,202...
2,373.
1,374.
2,540.

Financial statements for the year ended 31 March 2021

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11. Creditors: amounts due within one year

11. Creditors: amounts due within one year
31 March.
31 March.
2021.
2020.
£000.
£000.
Taxation and social security
Accruals
Other creditors		 63.
58.
496.
476.
562.
731.
1,121.
1,265.

12. Provisions

31 March.
31 March.
2021.
2020.
£000.
£000.
Provision for terminal benefts (reference to accounting policy in Note 1.o)
At the start of the year
Charged for the year
Utilised in the year
At the end of the year		 509.
551.
244.
414.
(249)
(456)
504.
509.

13. Analysis of net assets between funds

Current year

Current year
Restricted.
Unrestricted.
Total funds.
£000.
£000.
£000.
Tangible fxed assets
Net current assets less provision
Pension liability
Net assets at the end of the year		 371.
24.
395.
4,196.
3,313.
7,509.
–.
(654)
(654)
4,567.
2,683.
7,250.

Prior year

Prior year
Restricted.
Unrestricted.
Total funds.
£000.
£000.
£000.
Tangible fxed assets
Net current assets less provision
Pension liability
Net assets at the end of the year		 321.
45.
366.
4,208.
1,960.
6,168.
–.
(586)
(586)
4,529.
1,419.
5,948.

Financial statements for the year ended 31 March 2021

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14. Fund movement

Current year

Current year
Transfer and.
At the start.
Income.
Expenditure.
actuarial.
At the end.
of the year.
and gains.
and losses.
valuation.
of the year.
£000.
£000.
£000.
£000.
£000.
737.
5,810.
5,624.
–.
923.
2,885.
5,254.
5,896.
–.
2,243.
–.
251.
90.
–.
161.
144.
3,171.
2,963.–.
352.
597.
616.
541.
–.
672.
166.
–.
(50)
–.
216.
4,529.
15,102.
15,064.
–.
4,567.
1,747.
6,276.
5,424.
–.
2,598.
258.
704.
223.
–.
739.
2,005.
6,980.
5,647.
–.
3,337.
(586)
–.
(32)
100.
(654)
5,948.
22,082.
20,679.
100.
7,250.
Restricted funds:
Africa
Asia Pacifc
Latin America and Caribbean
Eurasia and Middle East
UK and others
Fixed asset fund
Total restricted funds
Unrestricted funds:
General reserve
Designated reserve
Total unrestricted funds
Pension reserve
Total funds

Financial statements for the year ended 31 March 2021

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14. Fund movement continued Prior year

Prior year
Transfer and.
At the start.
Income.
Expenditure.
actuarial.
At the end.
of the year.
and gains.
and losses.
valuation.
of the year.
£000.
£000.
£000.
£000.
£000.
978.
6,100.
6,341.
–.
737.
3,273.
5,725.
6,113.
–.
2,885.
14.
2,120.
1,990.
–.
144.
–.
3.
3.
–.
–.
711.
298.
412.
–.
597.
159.
–.
(7)
–.
166.
5,135.
14,246.
14,852.
–.
4,529.
1,770.
6,266.
6,289.
–.
1,747.
279.
217.
238.
–.
258.
2,049.
6,483.
6,527.
–.
2,005.
(752)
–.
(109)
(57)
(586)
6,432.
20,729..
21,270.
(57)
5,948.
Restricted funds:
Africa
Asia Pacifc
Latin America and Caribbean
Eurasia and Middle East
UK and others
Fixed asset fund
Total restricted funds
Unrestricted funds:
General reserve
Designated reserve
Total unrestricted funds
Pension reserve
Total funds

Purposes of restricted funds and unrestricted funds

The Charity has various funds for which it is responsible and which require separate disclosure, which are as follows:

Restricted funds

Income where the donor specifies the purposes within the overall aims of the organisation. Restricted funds will generally be utilised during the next financial year on agreed programme activities according to contracts with different donors.

Fixed asset fund

The fixed asset fund represents the net book value of assets held overseas that were purchased with restricted income. The full purchase cost is included within the total resources expended as this is consistent with the basis of reporting to donors. The change in net book value is credited against expenditure in SOFA.

Unrestricted funds

General reserve: Unrestricted funds which are expendable at the discretion of the Trustees in furtherance of the objectives of the Charity. In addition to expenditure directly on international work, such funds may be held to finance working capital.

Designated reserve: Unrestricted funds that are expendable at the Trustees’ discretion in furtherance of the specific purpose for which they have been designated. Additional funds were designated during the year for committed activities taking place in 2021/22 related to the organisational change process, programme activities in India, and co-funding of projects.

Pension liability

The pension fund represents the pension liability based on the actuarial valuation of the defined benefit scheme. The transfer between funds on the balance sheet represents the actuarial loss for the year.

Financial statements for the year ended 31 March 2021

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15. Grant income

15. Grant income
Year ended
Year ended
31 March
31 March
2021
2020
£000
£000
Strategic grants for international programmes
Age International
Sida – Swedish International Development Cooperation Agency
Other grants for international programmes
Age International
HelpAge Deutschland
UN Agencies
Irish Aid
European Commission
People in need
US Agency for International Development
World Bank
KOICA – Korea International Cooperation Agency
Asian Development Bank
The World Diabetes Foundation
The Margaret A Cargill Foundation
UK aid from the UK Government
Other agencies (less than £50,000 in 2020/21)		 5,284
6,329
1,608
857
6,892
7,186
7,534
4,929
2,671
3,497
1,242
155
663
456
441
271
390
–
269
673
207
61
92
299
61
1,093
57
–
–
1,093
–
155
1,563
1,525
15,190
14,207

Financial statements for the year ended 31 March 2021

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15. Grant income continued

Income through Age International from the following donors:

Income through Age International from the following donors:
Year ended. Year ended.
31 March.
31 March.
2021.
2020.
£000.
£000.
UK aid from the UK Government for:
Accountability Programme in Tanzania
Humanitarian Response – Lean season response in Food Security
and Nutrition, Mozambique
UN agencies for:
Strengthening Humanitarian Preparedness and Response, Bangladesh
Inclusive Social Protection and Livelihoods, Myanmar
Strengthening the Ministry of Social Welfare to Fulfl its Role
in Expanding Social Protection, Myanmar
Across Generations & Gender Border Communities, Kyrgyzstan
UNHCR 2020 PPA – serving PSN, Tanzania
Protection of PSN – UNHCR TZ component, Tanzania
Strengthening Covid-19 emergency response, Jordan
Support Vietnam organisation for Covid-19 preparedness
Emergency support in 5km zone in Ukraine
ILO Inception Program, Uganda
Enhancing the emergency Covid-19 response, Jordan
Hack Your Age! Creating digital and social connect, Moldova
Humanitarian response to WASH & Protection needs of IDP, Ethiopia
Strengthening multi-faceted approach among PSN, Tanzania
NFI support to IDPS, Ethiopia
Addressing Protection Concerns of People with Specifc Needs, Lebanon
Addressing Specifc Needs of Drought afected IDPs, Ethiopia
Dry Zone Sustainable Nutrition, Agriculture and Protection Project, Myanmar
Integrated Humanitarian Response to the Needs of Older Women and Men, Bangladesh
 98.
300.
–.
312.
98.
612.
921.
1,032.
667.
995.
352.
77.
238.
89.
233.
287.
168.
–.
106.
–.
93.
–.
89.
127.
75.
9.
69.
–.
43.
–.
28.
338.
–.
139.
–.
117.
–.
76.
–.
(4)
–.
(363)

(10)
3,082.
2,909.

Financial statements for the year ended 31 March 2021

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15. Grant income continued

15. Grant income_continued_
Year ended
Year ended
31 March
31 March
2021
2020
£000
£000
Save the Children via Start fund for:
Emergency response for people afected by cholera
Rapid Humanitarian response Covid-19
Displacement due to confict, DRC
Multisectoral response to confict victims in DRC
Start Fund Covid-19 Alert CV19, DRC
Start Fund Covid-19, Uganda
Emergency response to people afected by foods, DRC
Inclusive food response, Myanmar
Other contracts below £100,000
European Union and trust foundations for:
Covid-19 response for older people and people with disabilities
ACCESS IV provision of humanitarian assistance in Ukraine
Other contracts below £250,000
Other:
Better Health for Older People in Africa
Earmarked Age UK
GAROP – Swedish Postcode Foundation via Age International
Other funds via Age International below £75,000
Income from Sida – Swedish International Development Cooperation Agency for:
Strategic partnership
Income from Irish Aid for:
Accountability and Fulflment for Older Persons (AFFORD)		 200.
–
190.
–
140.
–
125.
–
116.
–
106.
–
100.
–
–.
124
482.
78
1,459.
202
1,031.
–
377.
–
441.
805
1,849.
805
581.
–
331.
102
–.
75
134.
224
1,046.
401
1,608.
857
1,608.
857
663.
673
663.
673

Financial statements for the year ended 31 March 2021

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15. Grant income continued

15. Grant income_continued_
Year ended
Year ended
31 March
31 March
2021
2020
£000
£000
Income received from HelpAge Deutschland for:
Improving equitable protection, wellbeing and safety of persons with specifc
needs and neighbouring hosting villages in north-west Tanzania
Improving the inclusiveness of older men and women with disabilities, Jordan
Humanitarian response for IDPs, Bale and Borena, Ethiopia
Integrated life-saving response to confict and drought-displaced peoples
and hosting communities in Borena zone, Ethiopia
Other contracts less than £200,000 (in 2020/21)		 742.
634
568.
439
538.
–
45.
394
868.
2,030
2,761.
3,497

Financial statements for the year ended 31 March 2021

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16. Pensions

Help the Aged Final Salary Scheme

FRS 102 disclosures for accounting period ending 31 March 2021

The Scheme is a defined benefit (final salary) funded pension scheme. The Scheme is closed to new entrants and to future accrual of benefits but has retained the salary link for active members.

The employer contribution for the year of £75,000 (2020: £150,000) is based on the triennial actuarial valuation of the Scheme as at 1 April 2019, which includes an allowance for administration expenses and Pension Protection Fund (PPF) levies.

The Scheme assets neither include investments issued by HelpAge International nor any property occupied by HelpAge International.

The overall expected rate of return of the Scheme assets has been based on the average expected return for each asset class, weighted by the amount of assets in each class. The Scheme has no contingent assets or liabilities.

The Scheme holds quoted securities, and these have been valued at the current bid price. The corresponding amounts from previous years have not been restated.

Employee benefit obligations

Employee beneft obligations
Value at.
Value at.
31 March.
31 March.
2021.
2020.
£000.
£000.
Present value of funded obligations
Fair value of Scheme assets
(Defcit) in the Scheme
The amounts recognised in the Statement of Financial Activities are as follows:
Current service cost
Past service cost (including curtailments)
Net interest on defned beneft liability
The current service cost includes the cost of administration
expenses and PPF levies.
Actuarial gains and loss
Gain / (loss) on Scheme assets
(Loss) / gain on Scheme liabilities
Net accumulated (loss) / gain recognised in the other comprehensive income		 (6,852)
(6,314)
6,198.
5,728.
(654)
(586)
29.
24.
2.
–.
12.
17.
43.
41.
494.
(312)
(594)
189.
(100)
57.

Financial statements for the year ended 31 March 2021

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16. Pensions

Help the Aged Final Salary Scheme continued

Reconciliation of present value of Scheme liabilities and assets

Reconciliation of present value of Scheme liabilities and assets
Change in the present value of the defned beneft obligation Value at.
Value at.
31 March.
31 March.
2021.
2020.
£000.
£000.
Opening defned beneft obligation
Interest cost
Actuarial gains / (losses) on Scheme liabilities
Benefts paid (including expenses)
Past service costs (including curtailments)
Closing defned beneft obligation		 6,314.
6,534.
137.
155.
594.
(189)
(195)
(186)
2.
–.
6,852.
6,314.
Change in the fair value of Scheme assets Value at.
Value at.
31 March.
31 March.
2021.
2020.
£000.
£000.
Opening fair value of Scheme assets
Expected return on Scheme assets
Actuarial gains / (losses)
Employer contributions
Benefts paid (including expenses)
Administrative costs incurred
Closing fair value of Scheme assets		 5,782.
5,782.
125.
138.
494.
(132)
75.
150.
(195)
(186)
(29)
(24)
6,198.
5,728.
Assets in the Scheme as a percentage of total Scheme assets At.
At.
31 March.
31 March.
2021.
2020.
%.
%.
Matching assets including Gifts and Bonds
Equities
Diversifed growth
Cash
Actual return on Scheme assets		 57.2.
63.0.
20.1.
16.4.
19.9.
19.1.
2.8.
1.5.
2021.
2020.
£000.
£000.
Interest income on Scheme assets
(Losses) / gains on Scheme assets
 125.
138.
494.
(132)
619.
6.

Financial statements for the year ended 31 March 2021

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16. Pensions

Help the Aged Final Salary Scheme continued

Assumptions

At 31 March At 31 March
2021 2020
Principal actuarial assumptions at the balance sheet date % pa % pa
Financial assumptions
Discount rate 2.10 2.20
Rate of increase in salaries 3.10 2.80
Rate of increase in payment of pre-2005 pensions (in excess of GMP) 2.30 1.80
Rate of increase in payment of post-2005 pensions (in excess of GMP) 2.30 1.80
Rate of revaluation of deferred pensions in excess of GMP 0.00 0.00
Infation assumption (RPI) 3.10 2.80
Infation assumption (CPI) 2.30 1.80
Demographic assumptions 2021 2020
Mortality 95% of S3P Normal base S2P Normal base tables
tables projected by year projected by year of
of birth assuming future birth assuming future
improvements in line with improvements in line with
CMI 2020 core projections CMI 2019 core projections
with a long-term rate of with a long-term rate of
improvement of 1% pa improvement of 1% pa
Cash commutation allowance 80% of the maximum 80% of maximum
cash allowance available cash allowance available
upon retirement upon retirement
Life expectancy for male currently aged 65 22.1 years (age 87.1) 21.7 years (age 86.7)
Life expectancy for female currently aged 65 24.4 years (age 89.4) 24.0 years (age 89.0)
Life expectancy at 65 for male currently aged 45 23.1 years (age 88.1) 22.7 years (age 87.7)
Life expectancy at 65 for female currently aged 45 25.6 years (age 90.6) 25.2 years (age 90.2)

Other assumptions are the same as those used in the preliminary results of the Trustees Scheme Funding valuation as of 1 April 2019.

2021. 2020. 2019. 2018. 2017.
Gains and losses £000. £000. £000. £000. £000.
History of experience gains and losses
Defned beneft obligation (6852) (6,314) 6,534**. ** (6,356) (6,485)
Scheme assets 6,198. **5,728. ** 5,782**. ** 5,396**. ** 5,293.
Surplus / (defcit) (654) (586) (752) (960) (1,192)
Experience adjustments on Scheme liabilities –. **–. ** –**. ** –**. ** –.
Experience adjustments on Scheme assets 494. (132) 313**. ** 47**. ** 658.

Note: This refers to the expected rate of return on assets as at the beginning of each period presented.

Financial statements for the year ended 31 March 2021

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17. Related party transactions

There were no other related party transactions in the current year or previous year other than as disclosed in note 5.

18. Operating lease commitments

Total future lease commitments under operating leases are as follows for each of the following periods:

International ofces Property / ofce lease
Equipment / vehicle lease
2021
2020
2021
2020
£000
£000
£000
£000
Less than one year
One to fve years
Over fve years		 129
274
2
–
31
240
–
–
–
–
–
–
160
514
2
–
London ofce Property / ofce lease
2021
2020
£000
£000
Less than one year
One to fve years
Over fve years		 56
52
31
92
–
–
87
144

This figure relates to the UK office leased from Age UK at a commercial rent of £52,288 per annum. The lease expires on 15 December 2022 and can be terminated at six months notice. The Lease with Age UK was terminated on 22 June 2021.

Legal and administrative details for the year ended 31 March 2021

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Legal and administrative details

Status

The organisation is a charitable company limited by guarantee, incorporated on 19 October 1983 and registered as a charity on 17 November 1983.

Governing document The Company was established under a Memorandum of Association, which sets out the objects and powers of the charitable company, and is governed by its Articles of Association.

Company number 1762840

Charity number 288180

Registered office and 4th floor, 35–41 Lower Marsh, London SE1 7RL

operational address

Trustees Arun Maira_(Chair)*_ Age International
David Causer_(Vice-Chair) Independent_
Ferdous Begum* Bangladesh Women’s Health Coalition
Jose Miguel Guzman Independent
John Kingston Independent
Laura Machado Independent
Sola Mahoney* HelpAge Kenya
Mika Marumoto Independent
Cecilia Mbaka Independent
Helen Mealins Independent
Abla Sibai* CSA Lebanon
Alexandre Sidorenko Independent
Vappu Taipale* Valli
Robin Talbert* HelpAge USA
*Trustees nominated by members
Senior staf Justin Derbyshire Chief Executive Ofcer
Asif Sarwar Chief Operating Ofcer / Company Secretary
Kate Wedgwood Director of Network, Advocacy, Communications
and Campaigns (Resigned October 2020)
Cherian Mathews Director of Global Impact and Resourcing
Eduardo Klien Regional Director Asia-Pacifc
Carole Agengo Regional Director Africa
Chris McIvor Regional Director Eurasia and the Middle East

Bankers Barclays Bank plc, 1 Pall Mall East, London SW1Y 5AX

Solicitors Veale Wasbrough Vizards LLP, Second Floor, 3 Brindley Place, Birmingham B1 2JB

Auditors Haysmacintyre LLP, Chartered Accountants and Statutory Auditors, 10 Queen Street Place, London EC4R 1AG

Global network

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HelpAge global network

The HelpAge global network now numbers 156 members in 90 countries across the world, creating a powerful global movement for change.

Africa

Africa Development Aid, Sudan Age in Action, South Africa Ageing with a Smile Initative (ASI), Gambia Almanar Voluntary Organization (AMVO), Sudan Cameroon Association for Elderly Care (ACAMAGE) Association of Retired Persons, Mozambique (APOSEMO)

Centre for Community Advancement and Family Empowerment (CECAFE), Liberia Coalition of Societies for the Rights of Older Persons in Nigeria (COSROPIN)

Community-Based Rehabilitation Alliance (COMBRA), Uganda

Community Development Volunteers for Technical Assistance (CDVTA), Cameroon

Current Evangelism Ministries (CEM), Sierra Leone The District Pastoral Association (DPA), Kenya Droits Humains Ocean Indien (DIS-MOI), Mauritius Elim Hlanganani Society for the Care of the Aged, South Africa Ethiopia Elderly and Pensioners National Association (EEPNA) The Fantsuam Foundation, Nigeria Moje Foundation, Cameroon Grandmothers Consortium, Uganda

HelpAge Democratic Republic of the Congo (DRC)

HelpAge Ghana HelpAge Kenya HelpAge Zimbabwe Health Nest Uganda (HENU) Horn International Relief and Development Organization (HIRDO), Somalia

Humanitarian and Development Consortium (HDC), South Sudan Kaalmo Relief and Development (KRD), Somalia Kenya Society for People with AIDS (KESPA)

Kenyan Aged People Require Information, Knowledge & Advancement (KARIKA)

Malawi Network of Elderly Persons’ Organisations (MANEPO) The Maseru Senior Women’s Association, Lesotho Mauritius Family Planning and Welfare

Muthande Society for the Aged (MUSA), South Africa NSINDAGIZA, Rwanda Palliative Care Association of Uganda (PCAU)

Pamoja Community Based Organisation (PAMOJA), Kenya Promo-Femmes/Development Soldarite (PF/DS), Burkina Faso Reach One Touch One Ministries, Uganda

The Regional Centre for the Welfare of Ageing Persons (RECEWAPEC), Cameroon

Relief to Development Society (REDESO), Tanzania Rift Valley Children and Women Development Organisation (RCWDO), Ethiopia

Sawaka-Karagwe (SAWAKA), Tanzania

Senior Citizen’s Council of Mauritius (SCC)

Senior Citizens Association of Zambia

Sierra Leone Society for the Welfare of the Aged South Sudan Older People’s Organization (SSCOP)

Sudanese Society for the Care of Older People

Tanzania Mission to the Poor and Disabled

Tesfa Social and Development Association (TSDA), Ethiopia Uganda Reach the Aged Association Univers de Solidarité et de Développment in Togo (UNI.SOL.D) Voice of the Elderly, Uganda VUKOXA, Mozambique

Asia and Pacific

Ageing China Development Centre (ACDC)

Ageing Nepal

Bangladesh Association for the Aged and Institute of Geriatric Medicine (BAAIGM) Bangladesh Women’s Health Coalition

Centre for Ageing Support and Community Development (CASCD), Vietnam

Centre for Human Rights and Development (CHRD), Mongolia China National Committee on Ageing

Coalition of Services of the Elderly (COSE), Philippines

Council on the Ageing (COTA), Australia Dhaka Ahsania Mission (DAM), Bangladesh

Faculty of Nursing, Chiang Mai University, Thailand Fiji Council of Social Services

Help Without Frontiers Thailand Foundation (forOldy) Foundation for Older People’s Development (FOPDEV), Thailand Gramin Vikas Vigyan Samiti (GRAVIS), India HelpAge Cambodia HelpAge India HelpAge Korea HelpAge Sri Lanka Helping Hand Hong Kong, China Instituto de Acção Social, China Mongolian Association of Elderly People

The National Council of Senior Citizens Organisations Malaysia (NACSCOM) National Senior Citizen Federation, Nepal Nepal Participatory Action Network Pakistan Medico International

Resource Integration Centre (RIC), Bangladesh

Senior Citizen Council of Thailand Society of Women’s Initiative for Ageing Successfully, Singapore Tsao Foundation, Singapore

Vietnam Association of Elderly (VAE) Yayasan Amal USIAMAS, Malaysia Young Power in Social Action (YPSA), Bangladesh

Eurasia and the Middle East

Albanian Association of Geriatric and Geriatrics (AAGG) Alzheimer’s Association Lebanon ARDAGER, Kazakhstan Armenia-Azerbaijan Civil Peace Platform, Azerbaijan

Central Asia Gerontology Center, Tajikistan

Centre for Studies on Ageing, Lebanon

CF Right to Protection, Ukraine Dobroe Delo, Russia El Wedad Society for Community Rehabilitation, Palestine House of Projects, Russia

Institute for Family Health/Noor Al-Hussein Foundation, Jordan Mission Armenia

Association for Psychosocial Help and Development of Voluntary Work (OSMIJEH), Bosnia and Herzegovina Palestinian Centre for Communication and Development Strategies

Red Cross of Serbia

Resource Centre for Elderly (RCE), Kyrgyzstan Solidarity Is Global Institute (SIGI), Jordan Syrian Expatriates Medical Association (SEMA), Turkey Turbota pro Litnix v Ukraini (TLU), Ukraine

Latin America & Caribbean

Asociación Central de Funcionarios Públicos y Docentes Jubilados, Paraguay Asociación Cultural Casa del Niño, Colombia Asociación Fundación para la Cooperación y el Desarrollo Comunal de El Salvador (CORDES)

Asociación Gerontológica Costarricense, Costa Rica

Asociación Mutual de Protección Familiar( AMPF), Argentina Asociación Mutual Israelita Argentina (AMIA) Asociación Red Colombiana de Envejecimiento Activo y Digno, Colombia

Caritas Chile

Consejo Distrital de Sabios y Sabias, Colombia Convite Asociación Civil, Venezuela Dominica Council on Ageing Fundación Centro de Estudios e Investigaciones del Trabajo (CESTRA), Columbia Fundación Horizontes, Bolivia Fundación ISALUD, Argentina Fundación Navarro Viola, Argentina NTD Foundation, Dominican Republic Fundación SIDOM, Argentina Haitian Society for the Blind (SHAA) HelpAge Belize

The National Foundation for Blind Care Suriname (NSBS) Peru Coordinating Group for Older People (Mesa Perú) Pro Vida Colombia Pro Vida Perú

Fundación Red de Actividad Física para Adultos Mayores (RAFAM), Argentina Reaching Elderly Abandoned Citizens Housebound (REACH), Dominica Rhizome Center for Migrants, Mexico Servicio Social de Iglesias Dominicanas Inc (SSID), Dominican Republic

St. Vincent de Paul Antigua, Antigua and Barbuda Sumaj Punchay, Bolivia Uruguayan Association of Animators and Gerontological Assistants (AUDAAG)

North America

AARP, USA HelpAge Canada HelpAge USA

Europe

Age Action Ireland Age International, UK Beauty of Help Foundation (NKP), Czech Republic BONUM VITAE, Poland Caritas Malta Centre for Policy on Ageing, UK Croatian Red Cross City of Valpovo DaneAge Association, Denmark Dorcas, Netherlands Globale Seniorer, Denmark HelpAge Deutschland HelpAge España HelpAge Italia Onlus Kwa Wazee Switzerland Pensionärernas Riksorganisation (PRO), Sweden Slovene Philanthropy, Slovenia Valli, the Union for Senior Services, Finland World Granny, Netherlands Zivot 90, Czech Republic

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Ganesh Bista/Ageing Nepal
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Shiba Bahadur Khadka, 86, a farmer living in Daman village, is listening to the radio for the latest news on Covid-19 situation in Nepal.

London office

HelpAge International PO Box 70156, London WC1A 9GB, UK

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Copyright © HelpAge International 2021

This work is licensed under a Creative Commons AttributionNonCommercial 4.0 International License. To view this licence, visit https://creativecommons.org/licenses/by-nc/4.0

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Front cover photo: A Nepalese woman holds her hand up to show her support for International Women’s Day.

Ganesh Bista/Ageing Nepal

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