# **ADD INTERNATIONAL ANNUAL REPORT & ACCOUNTS.** 

## **31 DECEMBER 2021.** 

ADD International is registered as Action on Disability and Development 

Company Limited by Guarantee Registered in England and Wales. Company Number: 2033925. Charity Commission Number 294860. 

Registered Address: The Old Church School, Butts Hill, Frome, Somerset, BA11 1HR, UK. 

info@add.org.uk www.addinternational.org 



## **CONTENTS.** 

**REFERENCES AND ADMINISTRATIVE DETAILS. .......................................................... 3 TRUSTEES' REPORT. ..................................................................................................... 5 STRUCTURE, GOVERNANCE AND MANAGEMENT. ..................................................... 5 PURPOSE. ..................................................................................................................... 7 ACTIVITIES, ACHIEVEMENT AND PERFORMANCE. ..................................................... 8 OUR PLANS FOR 2022. .............................................................................................. 11 FINANCIAL REVIEW. .................................................................................................. 12 STATEMENT OF TRUSTEES’ RESPONSIBILITIES. ........................................................ 19 INDEPENDENT AUDITOR’S REPORT .......................................................................... 22 STATEMENT OF FINANCIAL ACTIVITIES YEAR TO 31 DECEMBER 2021. .................. 27 BALANCE SHEET 31 DECEMBER 2021. ....................................................................... 28 STATEMENT OF CASH FLOWS YEAR TO 31 DECEMBER 2021. .................................. 29 PRINCIPAL ACCOUNTING POLICIES. ........................................................................ 31 NOTES TO THE FINANCIAL STATEMENTS. ................................................................ 37** 

2 



## **REFERENCES AND ADMINISTRATIVE DETAILS.** 

Charity number: 294860 Company number: 2033925 Registered Office: The Old Church School, Butts Hill, Frome, Somerset, BA11 1HR, UK 

## **TRUSTEES.** 

The directors of the charitable company are its trustees for the purpose of charity law. 

The trustees and officers serving during the year and since the year end were as follows: 

## **A K Dube –** _**Chair of Trustees (resigned May 2021)**_ 

**Deborah Botwood Smith –** _**Co-chair**_ 

**Matthew David Jackson –** _**Co-Chair**_ 

**Kieran Breen (** _**resigned November 2021**_ **)** 

**Sarah Dyer (** _**resigned January 2021**_ **)** 

**Louise Catherine James** 

**Ken Jones** 

**Janice May Knight** 

**Jillian Emma Popkins Phillimon Simwaba** 

**Liz Sayce (** _**appointed January 2021**_ **)** 

**Jane Hatton (** _**appointed January 2021**_ **)** 

## **COMPANY SECRETARY.** 

The company secretaries who served during the year and since the year end were as follows: 

**Andrew Neeve** _**(appointed 22 February 2021)**_ **Adil Shah** _**(resigned 22 February 2021)**_ 

## **HONARARY PRESIDENT.** 

**A K Dube –** _**(Appointed November 2021)**_ 

3 



## **SENIOR MANAGEMENT TEAM.** 

Chief Executive Officer _(Resigned 30[[th]] June 2021)_ 

**Jimmy Innes** Chief Executive Officer _(Resigned 30[[th]] June 2021)_ **Mary Ann Clements** Chief Transformation Officer and interim CEO _(Appointed 1[st] July 2021/ confirmed Co CEO April 2022)_ **Tamsin Langford** Director of Programme Support & Learning **Andy Neeve** Director of Finance and Operations _(Appointed 1[st] February 2021)_ **Mosharraf Hossain** Director of Policy & Influencing _(Resigned 28[th] May 2021)_ 

## **COUNTRY DIRECTORS.** 

**Shafiqul Islam** ADD Bangladesh **Rose Tesha** ADD Tanzania **Siham Bolad** ADD Sudan **Borithy Lun** ADD Cambodia **Thomas Kyokuhaire** ADD Uganda 

## **BANKERS.** 

## **AUDITOR.** 

## **SOLICITORS.** 

**Lloyds Godfrey Wilson Ltd Harris & Harris** City Office 5[th] Floor, Mariner House 11 Stony Street PO Box 72 Bailey Drive 62 Prince Street Frome Gillingham Kent Bristol BA11 1BU ME8 0LS BS1 4QD 

## **NatWest** 

4 Market Place Frome Somerset BA11 1AE 

4 



## **TRUSTEES' REPORT.** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 DECEMBER 2021.** 

The trustees are pleased to present their annual report together with the financial statements of the charitable company for the year ending 31 December 2021, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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). 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT.** 

ADD was established as an international development agency in 1985, incorporated as a company limited by guarantee on 3 July 1986, and registered as a charitable company on 18 November 1986. ADD is governed by its memorandum and articles of association. 

## **HOW TRUSTEES ARE RECRUITED AND APPOINTED.** 

ADD’s trustees are recruited internationally to reflect the diversity of its stakeholders and we aim to have approximately 50% disabled people, 50% BIPOC people from the countries where we work and 50% women. Of the 9 trustees serving at the end of 2021, 6 were women and 3 were disabled people. As a Board we have recognised that we have not been achieving our aims in terms of ensuring that 50% of our board are disabled people or that 50% are BIPOC people from the countries where we work, and we aim to rectify this in the coming year by recruiting at least three more disabled BIPOC people from the countries where we work including a new Chair or Co-Chairs. Trustees are recruited and appointed through an open process. If a specific need for skills cannot be resolved through this process, individuals may be co-opted to the board. 

## **POLICIES AND PROCEDURES FOR INDUCTION AND TRAINING OF TRUSTEES.** 

The role of trustees is set out in the Trustees’ Manual which is given to all trustees and updated periodically. All trustees receive a day’s induction with members of ADD staff before taking up their position and are given the opportunity of external training courses in governance. The board annually reviews its commitments about how to best serve ADD International as an Organisation and shares them with all staff. 

5 



**POLICIES AND PROCEDURES FOR INDUCTION AND TRAINING OF TRUSTEES.** (continued) 

In the coming year the focus will be to support the organisation: 

- to transition to a new business model; 

- to continue its journey of decolonising its ways of working and shifting power and decision making closer to disabled people in the global south; 

- to increase its representation of disabled people amongst staff; and 

- to develop its work on diversity, equity and inclusion. 

## **ORGANISATIONAL STRUCTURE AND MANAGEMENT.** 

At the beginning of 2021 the board committed to a new approach to holding regular full board meetings and so the board now meets six times a year and, given the global locations of board members and the impact of the Covid-19 pandemic on our ways of working, the majority of these meetings now take place virtually. In the intervening months there is an Officers' Meeting to deal with urgent business and receive updates on finances, risk and HR issues. The Board no longer has sub-committees and all of the business that they previously considered is now brought to the Officers' Meeting or the full board for discussion and agreement. This includes agreeing ADD's strategic framework, monitoring progress against plans, and operational and financial targets, monitoring risk and ensuring effective governance, policy and practice. 

A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charitable company. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, HR, programme implementation, fundraising and performance related activity. In July 2021 the Trustees recruited an interim Chief Executive whom they also asked to lead a process of internal transformation. In November 2021 as part of that process the Trustees took the decision to introduce a Co-Leadership model whereby the role of Chief Executive is shared by two individuals, one of whom will always be a disabled person with lived experience of the work that we do and this will come into place in mid-2022. The Trustees will keep this new arrangement under review. 

The Trustees regularly review the ADD risk policy, and map and assess it to ensure all reasonable steps have been taken to eliminate, minimise or mitigate risk as appropriate. 

## **KEY MANAGEMENT PERSONNEL.** 

All Trustees give their time freely and no Trustee received remuneration in the year. 

6 



## **KEY MANAGEMENT PERSONNEL.** (continued) 

The Senior Leadership Team is made up of the Chief Executive and two departmental heads the Director of Programmes and the Director of Finance and Operations as well as our five Country Directors. Names of the SLT members can be found on page 4 of this report. We recently also recruited a new Director of Funding, Communications & Transformative Partnerships who will start in 2022 and join the Senior Team. 

## **PAY POLICY FOR SENIOR STAFF.** 

The pay of all of our staff is reviewed annually and normally increased in accordance with average earnings. The responsibility of setting and agreeing remunerations for the Senior Team is delegated to the Officers of the Board and for staff to the Chief Executive and the Senior Team. The organisation conducts a benchmarking process each year to ensure that staff remuneration is in accordance with market rates in order to retain the best talent. The benchmarking process is led by the Director of Finance and Operations. The Chief Executive recommends the remunerations for the SLT members to the Officers of the Board without any of them being present, and the Board agrees to the Chief Executive’s remuneration without their presence. 

## **ABOUT ADD INTERNATIONAL.** 

## **PURPOSE.** 

The registered purpose of ADD International is; 

- To relieve poverty and sickness amongst disabled persons throughout the world; and 

- To advance any other exclusively charitable purpose for the benefit of disabled persons throughout the world. 

**Our vision** is a world where all disabled people are free from discrimination and oppression, enjoying equality within an inclusive society. 

**Our mission** is to achieve positive and lasting change in the lives of disabled people, especially those living in poverty. 

We do this through developing capacity, influencing and working in partnership to ensure that: 

- Disabled People’s Organisations are stronger and better able to realise the rights of their members, and to tackle poverty and exclusion. 

7 



## **ABOUT ADD INTERNATIONAL.** (continued) 

- Conditions are in place to empower disabled people to transform their lives. 

- Changes are secured in policy, practice, services and attitudes so that disability discrimination is addressed. 

- Mainstream development programmes focus on disability and include disabled people as active participants. 

ADD International plays a distinctive role focusing on all types of disabilities from a rights perspective and works specifically in developing countries. Not only are we an ally that works alongside disability movements, we also work within a global network of international development organisations promoting and advocating for the inclusion of disabled people. 

## **ACTIVITIES, ACHIEVEMENT AND PERFORMANCE.** 

ADD International. Independence, equality and opportunity for disabled people living in poverty. 

## **WHY WE’RE HERE.** 

ADD International is an ally to the global disability movement. We partner with organisations of disability activists in Africa and Asia to help them access the tools, resources and support they need to build powerful movements for change. 

Shifting deeply entrenched social stigma does not happen overnight. It is lengthy and relentless work which requires a strong team of courageous people with a bold vision for change. That’s why the movement for disability equality, like all significant movements for social progress, is powered by the passion, vision and courage of activists – ordinary people taking action to create social change. 

Often disabled themselves, disability activists have the passion to fight for change. It’s their lives, and their communities, at stake. What they often need is support in how to run and build their organisations. That’s where ADD International steps in. We help disability activists access the tools, skills and resources they need to turn their vision into powerful organisations that lead powerful movements for change. 

8 



## **WHAT’S THE PROBLEM?** 

There’s a global disability crisis. One billion people worldwide are disabled. 80% live in the developing world. 

Disabled people living in poverty are among the most marginalised and stigmatised people on earth. Often, they have no access to basic human rights, education, or the opportunity to earn a living. The injustice disabled people face often includes: 

- **Violence.** Disabled people are disproportionately vulnerable to abuse, with children and women particularly affected. 

- **Discrimination.** Disabled people face stigma and discrimination in their families and communities, mostly because of misconceptions about disability. 

- **Exclusion.** Disabled people often live in isolation and are excluded from their communities, from the education system, from health care and other vital services. Sometimes, they’re even hidden away by their families. 

## **WHAT WE DO.** 

Right now, organisations of disability activists are working to fight discrimination and ensure every disabled person gets a fighting chance at living their best life. We are an ally to their powerful movements for change. 

## **1. We empower disability activists.** 

We provide disability activists with the tools, resources and support they need to build strong and sustainable organisations that can have an ever-increasing impact and help disabled people achieve their full potential. 

## **2. We strengthen the disability movement in Africa and Asia.** 

We help organisations of disability activists connect with each other to build wider movements for change and work with them to promote the rights of disabled people. 

## **3. We influence for policy change.** 

We work with organisations of disability activists to influence governments, international development organisations and the private sector to design policies and services on a local and global scale which consider disabled people and offer inclusive solutions. 

9 



## **LOOKING BACK AT 2021.** 

## **EMBRACING CHANGE & TRANSFORMATION** 

Our work has continued as we worked to review and transform the way in which we work. 

As the COVID-19 pandemic continued we continued to try and respond, support disabled people and their organisations to access vaccines and support their livelihoods through this time of great uncertainty. Increasingly through 2021 our offices were able to open again and became more used to hybrid working, using the office sometimes and at other times home and virtual working. Many of our Programmes continued to experience challenges where schools remained closed, in particular in Bangladesh and Uganda. Persons with disabilities in Africa and Asia face disproportionate risks and discriminatory challenges in the face of COVID-19, and that there are significant barriers to ensuring that persons with disabilities have access to appropriate services and support. As such we continued to implement our plan developed when the pandemic began in 2020 which focused on the following four themes: 

1. Ensuring access to accurate and accessible information about COVID-19 for persons with disabilities. 

2. Access to social support systems and essential supplies for persons with disabilities. 

3. Advocating for access to medical support for persons with disabilities. 

4. Access to long-term economic support and inclusive livelihoods for persons with disabilities. 

As restrictions have lifted, at least for a time in most of the places where we work, we have also been able to get back to some of our more traditional approaches to working in partnership with disabled people’s organisations. 

Our programmes in the countries where ADD works continue to deliver excellent results in areas including; inclusive livelihoods and economic empowerment for persons with disabilities (Uganda and Bangladesh); ensuring inclusive pre-primary education for children with disabilities (Sudan and Tanzania); and tackling gender and disability-based violence (Cambodia). 

We were delighted to host a side event at the recent Global Disability Summit and to be able to profile our ground-breaking work with disabled women’s organisations there and are excited about the ADD Young Leaders programme which we have recently revived as a means through which to support disability movements by supporting young disabled activists to grow their skills, networks and experience. 

10 



## **OUR PLANS FOR 2022.** 

In 2021 we consulted disabled people's organisations and activists about how ADD should be changing and responding to their needs more effectively. In November our Trustees set the course for that change and over the coming few years we will set about implementing some changes, not in our overall vision and mission but in how we do what we do. 

Whilst the pandemic does of course continue to affect our work we have also found benefit in the new ways of working that it has enabled. We have been able to recruit staff in different locations than we might have previously and support them with flexible ways of working that we hadn’t imagined before. Adapting to the ‘new normal’ has brought both challenges and opportunities. As we look to 2022, we are embracing the opportunities that this time offers for virtual collaboration and re-centring how our organisation does business reflecting the ways in which we want to ensure that more power rests with disabled activists and organisations as well as our staff teams in the Global South. 

Meanwhile, we continue to mitigate against the financial and funding challenges that face the organisation. Cuts made by what is now the Foreign and Commonwealth Development Office, continue to have an impact though we have been glad to also be part of new initiatives this year including the FCDO funded Schule Bora programme which supports inclusive education in Tanzania. 

In 2022 we are also investing in new fundraising staff capacity particularly at the strategic level to help enable us to translate our transformational plans to shift power and resources to the constituents we serve into a reality. 

## **REMEMBERING OUR DEAR DEPARTED COLLEAGUES** 

In November 2020, our dear Head of Programmes in ADD Bangladesh, Subodh Das, died as a result of COVID-19 complications. 

In May 2021, our dear Safeguarding and Gender Adviser in ADD UK, Sylvie Cordier, died after a sudden and unexpected illness. 

Both Subodh and Sylvie were bedrocks of our organisation, and significant parts of our organisational make-up, culture and identity. All of us in the global ADD family miss them dearly, and we will do all we can to uphold their commitment and unrelenting drive for global disability rights and inclusion. They will never be forgotten. 

11 



## **FINANCIAL REVIEW.** 

## **INCOME.** 

ADD International’s total income in 2021 was £2.63m, of which £0.63m (2020: £0.68m) was unrestricted and £2.00m (2020: £2.34m) was restricted. The total income in 2021 was £0.38m (12.7%) lower than the previous year. This was largely due to the well-publicised cuts to FCDO (ex DFiD) funding as the UK government refocussed and reduced their overall funding commitments to overseas development assistance. 

The total unrestricted income in 2021 reduced by £0.05m (7.2%) mainly due to natural attrition of both regular and non-regular donations, which is around the industry average for this type of fund raising. Meanwhile we still have a number of committed regular donors and we are deeply grateful to all those who contributed their support to ADD International in 2021.  At the same time many new donors are responding to the digital fundraising campaigns we have begun developing and we are renewing our investment in these newer types of funding going forward. 

We will continue with the strategy of diversification of income in 2022 with a focus on developing new relationships with institutional donors and further strategic investment in Individual Giving campaigns. We are anticipating this strategy to increase our unrestricted and more flexible forms of income in 2022. 


**----- Start of picture text -----**<br>
Total Income £2.63m<br>0.15%<br>21.34%<br>Regular Donations - £0.562m<br>2.51%<br>Non-Regular Donations - £0.066m<br>76.01% Institutional Funding - Restricted - £2.002m<br>Exchange Gain/Bank Interest/Other Income - £0.004m<br>**----- End of picture text -----**<br>


12 



## **FINANCIAL REVIEW.** (continued) **EXPENDITURE.** 

After having seen our support to disability movements continued to grow over the past three years, in 2021, ADD International’s total expenditure was £2.85m (2020: £2.93m), down by £0.08m (2.7%) from 2020. This decrease in expenditure during the year is due to a decrease in restricted expenditure as a result of the FCDO cuts as mentioned above of £0.25m (10.4%). The unrestricted expenditure during the year increased by £0.17m (31.5%), this is partly due to the increased investment in social media fundraising but also the investments that were needed to support the process of change and transformation which we are currently undergoing. 

In 2021, ADD International spent £0.21m to generate £0.63m through donations and legacies. This equates to £2.96 raised for every £1 spent which is consistent with the sectoral standards. 


**----- Start of picture text -----**<br>
Total Expenditure £2.847m<br>20.09%<br>International Programmes - £2.033m<br>1.05%<br>Expenditure on Raising Funds - £0.212m<br>7.45% Governance & Audit - £0.030m<br>71.41%<br>Support Cost - £0.572m<br>**----- End of picture text -----**<br>


## **FINANCIAL POSITION.** 

The end-year balance of unrestricted funds reduced by £0.07m to £0.54m, which was mainly as a consequence of reduced recovery from FCDO contracts that had been cut. 

The end-year restricted fund balance closed at £0.42m, down by £0.14m. This reflects the fact that more of our contracts are now funded in arrears, and not the traditional method of receiving the funds up front, this in itself also means we need to manage cashflow much more closely due to the delayed payment cycle. Liquidity remains strong with net current assets of £1.08m. 

13 



## **FINANCIAL REVIEW.** (continued) **FINANCIAL PLANS FOR 2022.** 

The financial plans for 2022 are really about re-aligning ourselves to meet the challenges of shifting the organisation during this transformation period, which means that we have set ourselves a target of attaining a balanced budget for this year, with income currently forecast to be at a similar level to 2021. 

There will of course, also be an element of cost control within the transformation plans to ensure we remain cost effective and as we seek to shift more responsibility away from the UK to the global south this will also have an impact. Even with the investments we are needing to make during this process we are still forecasting that our overall expenditure will reduce during 2022 when compared to 2021. 

Looking further forward to 2023 and beyond we would then seek a period of consolidation before being in a position to consider further growth within the new more flexible and focussed business model that will have been developed. 

We will continue to seek new funding for our project work but also invest in looking for new funding sources from both existing and new donors specifically aimed at the new strategy and complementing our vision of being able to support disabled people and their movements. 

To this end we have just employed (April 2022) a new full-time Director of Funding, Communications & Transformative Partnerships to consolidate and expand existing funding sources but also lead the search for new funds. 

During 2021 and continuing into 2022 following the lessons we have learnt during the COVID19 pandemic we have moved the whole organisation to a very flexible hybrid way of working. This has also meant a big shift in how we use technology to maintain a very dynamic workplace, the bedrock of that transformation has been the introduction of a new SharePoint system that has really democratised our data and information throughout the organisation. 

A second facet of this transformation has also been for us to start the process of moving away from the artificial distinction between international and national staff common to many international development organisations and instead reviewing our staffing, pay and benefits structures across the whole organisation. The reason for that is that the previous approach masked discrimination that was rooted in an often-unacknowledged colonial attitude. Twinned with this is our aim to re-affirm our commitment to being an ‘Exemplar employer’ for disabled people and really embed our principles of inclusion and access. 

14 



## **FINANCIAL REVIEW.** (continued) **RESERVES POLICY.** 

Unrestricted reserves are defined as general funds and are available to enable ADD International to meet its objectives. 

The Trustees reviewed the reserves policy in November 2016 at the Board meeting and agreed to continue holding reserves at least at a level sufficient to cover all liabilities in the event of a sudden and complete organisational shut down. This amount was calculated to be £0.31m, which is also sufficient to cover unrestricted expenditure commitments for approximately five months at the current spending levels. Our ‘free’ reserves are currently standing at £0.54m, which meets this requirement adequately. 

The trustees agreed to review the reserves policy in 2022 in order to ensure prudence and effectiveness but also to reflect our new working model once that is fully established. 

## **GOING CONCERN.** 

The trustees have assessed whether the use of going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts. 

Whilst the degree of uncertainties described in this going concern assessment warrants transparent disclosure, particularly around the changing face of FCDO funding, which has had a significant impact on our funding stream. In the short to medium term, the trustees have concluded that it does not constitute a material uncertainty related to going concern as we diversify our portfolio and also undertake our strategic transformation to become less reliant on this form of funding. 

The trustees’ going concern assessment is based on the assumption that funders will continue to have confidence in ADD as key and a strategic player in the disability agenda. Therefore, the trustees have concluded that the financial statements for the year ended 31 December 2021 should be prepared on the going concern basis. 

## **INVESTMENT POLICY.** 

The trustees, having regard to the liquidity requirements of the organisation, have kept available funds in an interest-bearing deposit account and seek to achieve a commercial rate on deposit which allows for immediate access, this has averaged during the year 0.1%. 

15 



## **RISK MANAGEMENT.** 

The board of trustees is responsible for the management of risks and is assisted by the SLT in the implementation. A risk register is maintained and used to examine and monitor risk to the organisation, this is reviewed at every board meeting. Early in 2022 a new Risk Policy, that includes business continuity has been adopted, to better identify and mitigate, on a proactive basis, risk management in today’s ever fast-moving environment. 

The risk register identifies and prioritises risks in relation to the likelihood of the risk emerging and the level of impact it would have on the organisation and outline the measures in place to prevent or mitigate the impact of such risk. The new policy has extended our definition of risk by two new categories, Legitimacy _(this is about representation and accountability to the communities we serve)_ and Inclusion, _(lack of inclusion and diversity has been a massive area of risk for other INGOs recently and is very high on our radar)_ which relate to our transformation process and are at the heart of what we aspire to do. The full list of categories is as below: 

- Strategic 

- Operational 

- Financial 

- Reputational 

- Legitimacy 

- Inclusion 

- Safeguarding 

- Climate 

- Social 

- Political 

The key risk to ADD International continues to be the reduction in unrestricted funding, also the loss of key restricted funding which could create a major disruption and business continuity issues. We will continue to monitor the situation closely as we journey through the transformation process and will be seeking new donors to fund this work. 

16 



## **RISK MANAGEMENT.** (continued) 

The Trustees and management have identified the following risks in 2020-21 risk register, along with actions to mitigate them: 

## ▪ **Attrition of public fundraising income** 

Public donations are falling each year due to the difficult environment to recruit new donors. Currently, the unrestricted funding provides flexibility to cover some costs of certain essential functions which would be difficult to fund otherwise. 

While we recognise that the public fundraising landscape is unfavourable at present, efforts are being made to run donor retention and acquisition programmes and encourage existing donors to increase giving. We continue to look at ways to increase our income from public fundraising by investing and testing innovative approaches including targeted campaigns and the extended use of social media which will help recruit new donors. 

## ▪ **Unable to Demonstrate Impact** 

Our reliance on restricted funds has increased in recent years resulting in an increased need to be able to clearly demonstrate the impact of our work for each project. 

While there continues to be an uphill struggle against the backdrop of staff shortages, and danger of quarterly programme reviews not taking place due to lockdown, although this has relaxed a little during the latter part of 2021, this risk has been mitigated by investing in country-based MEL officers focusing on the development of a strong MEL Framework to accurately record and demonstrate the impact of our work. 

## ▪ **Retaining and recruiting skilled workers** 

We have grown our funding portfolio over the past few years but our size, salary and/or lack of investment in staff development can contribute to the inability to retain or recruit staff with the right skills and experience. 

We are now in the middle of a complete overhaul of our HR system and global salary scales to aim to become an ‘Exemplar employer’ and truly be inclusive and implement our aim of having at least 50% of our staff from disabled communities, together with removing the potentially discriminating definitions of international vs national staff. 

17 



## **RISK MANAGEMENT.** (continued) 

With the new revised global salary scale and with us re-centring towards the global south, we believe this will allow us to tap into a much wider and more relevant pool of skilled workers. We also intend to implement a comprehensive training and development plan for staff with clear objectives. 

## ▪ **Failure of safeguarding system** 

Failure to safeguard our partners, beneficiaries, staff and all who have contact with our organisation, which could lead to reputational issues with different stakeholders. 

We have updated our safeguarding policy and reporting tools to provide the appropriate response to allegations. The Trustees dedicate time in Board meetings to discuss the safeguarding arrangements within the organisation. We have created a safeguarding working group that meets on a quarterly basis and considers learnings from our country programmes to continuously improve systems. 

## **INTERNAL CONTROL.** 

The Trustees have overall responsibility for ensuring that the organisation has appropriate systems of control, financial and otherwise. They are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity and enable them to ensure that the Financial Statements comply with the FRS 102 SORP and Companies Act 2006. 

The Trustees recognise that systems of control can only provide a reasonable and not complete assurance against inappropriate or ineffective use of resources, or against the risk of errors or fraud. They remain satisfied that the internal systems provide reasonable assurance that the organisation operates efficiently and effectively, safeguards its assets, maintains proper records and complies with relevant laws and regulations. 

We operate a comprehensive accountability system which includes an annual budget approved by trustees. The budget and any subsequent reforecasts are reviewed by the trustees, and they consider actual results compared with plans and non-financial performance data. We do not have a dedicated internal audit function but through our Regional Head of Finance maintain control spot checks and visits and in addition country offices are audited through qualified external auditors annually, who conduct risk-based audits and a review of internal controls. 

18 



## **PUBLIC BENEFIT STATEMENT.** 

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charitable company’s objectives and aims and in planning future activities for the year. 

## **FUNDRAISING POLICY** 

The charitable company aims to achieve best practice in the way in which it communicates with donors and other supporters. The charitable company takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. It applies best practice to protect supporters’ data and never sells data, it never swaps data and ensures that communication preferences can be changed at any time.  The charitable company manages its own fundraising activities and does not employ the services of professional fundraisers. The charitable company undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. During the year, the charitable company received no complaints about its fundraising activities. 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES.** 

The trustees (who are also directors of Action on Disability and Development for the purposes of company law) are responsible for preparing the trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. Under company law, the trustees must not approve the financial statements unless they are satisfied that they 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 and expenditure, of the charitable company for that period. 

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

- select suitable accounting policies and then apply them consistently. 

- observe the methods and principles in the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102). 

19 



**STATEMENT OF TRUSTEES’ RESPONSIBILITIES** (continued) 

- make judgements and estimates that are reasonable and prudent. 

- state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

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

## Each of the trustees confirms that: 

- so far as the trustee is aware, there is no relevant audit information of which the charitable company’s auditors are unaware; and 

- the trustee has taken all the steps that he/she ought to have taken as a trustee in order to make himself/herself aware of any relevant audit information and to establish that the charitable company’s auditors are aware of that information. 

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006. 

The trustees are responsible for the maintenance and integrity of financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. 

20 



**STATEMENT OF TRUSTEES’ RESPONSIBILITIES** (continued) 

## **AUDITORS** 

Godfrey Wilson Limited were appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity. 

Deborah Botwood Smith 

Matthew Jackson 

_**Deborah Botwood Smith & Matt Jackson - Co-Chair of Trustees Date:**_ **29 June 2022** 

21 



## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ACTION ON DISABILITY AND DEVELOPMENT.** 

## **OPINION.** 

We have audited the financial statements of Action on Disability and Development (the ‘charitable company’) for the year ended 31 December 2021, which comprise the statement of financial activities, the balance sheet, and statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2021 and of its income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **BASIS OF OPINION.** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

22 



## **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 charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

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

## **OTHER INFORMATION.** 

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

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

We have nothing to report in this regard. 

## **OPINION ON OTHER MATTER PRESCRIBED BY THE COMPANIES ACT 2006.** 

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

- the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the trustees’ report has been prepared in accordance with applicable legal requirements. 

23 



## **MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION.** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

## **RESPONSIBILITIES OF TRUSTEES.** 

As explained more fully in the trustees’ responsibilities statement, the trustees 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. 

24 



## **AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS.** (continued) **.** 

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

- (1) We obtained an understanding of the legal and regulatory framework that the charity operates in and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance. 

- (2) We reviewed the charity’s policies and procedures in relation to: 

   - Identifying, evaluating and complying with laws and regulations, and whether they were aware of any instances of non-compliance; 

   - Detecting and responding to the risk of fraud, and whether they were aware of any actual, suspected or alleged fraud; and 

   - Designing and implementing internal controls to mitigate the risk of non-compliance with laws and regulations, including fraud. 

- (3) We inspected the minutes of trustee meetings. 

- (4) We enquired about any non-routine communication with regulators and reviewed any reports made to them. 

- (5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations. 

- (6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error. 

- (7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included: 

   - Testing the appropriateness of journal entries; 

   - Assessing judgements and accounting estimates for potential bias; 

   - Reviewing related party transactions; and 

   - Testing transactions that are unusual or outside the normal course of business. 

25 



## **AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS.** (continued) **.** 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 

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

## **USE OF OUR REPORT.** 

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

Date: 29 June 2022 

Alison Godfrey 

Alison Godfrey FCA (Senior Statutory Auditor) 

For and on behalf of Godfrey Wilson Limited 

5[th] Floor, Mariner House 62 Prince Street Bristol BS1 4QD 

26 



## **STATEMENT OF FINANCIAL ACTIVITIES YEAR TO 31 DECEMBER 2021.** 

## **(Incorporating an income and expenditure statement)** 

|||||**2021**|||2020|
|---|---|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**total**|Unrestricted|Restricted|total|
||**Notes**|**funds**|**funds**|**funds**|funds|funds|funds|
|||**£**|**£**|**£**|£|£|£|
|**Income from:**||||||||
|Donations and legacies|**1**|**627,461**|**-**|**627,461**|655,433|-|655,433|
|Interest receivable|**2**|**1,092**|**-**|**1,092**|1,470|-|1,470|
|Charitable activities|**3**|**-**|**2,002,610**|**2,002,610**|7,000|2,336,126|2,343,126|
|Other income||**3,188**|**-**|**3,188**|17,233|-|17,233|
|Total income||**631,741**|**2,002,610**|**2,634,351**|681,136|2,336,126|3,017,262|
|**Expenditure on:**||||||||
|Raising funds|**5**|**212,004**|**-**|**212,004**|174,331|-|174,331|
|Charitable expenditure:||||||||
|Support of the International||||||||
|Disability Movement||**489,709**|**2,145,894**|**2,635,603**|359,324|2,394,121|2,753,455|
|Total expenditure|**7**|**701,713**|**2,145,894**|**2,847,607**|533,655|2,394,121|2,927,776|
|Net income/(expenditure) &||||||||
|net movement in funds|**8**|**(69,972)**|**(143,284)**|**(213,256)**|147,481|(57,955)|89,486|
|Fund balances at 1 January||||||||
|2021||**607,744**|**560,243**|**1,167,987**|460,263|618,238|1,078,501|
|Fund balances 31 December||||||||
|2021||**537,772**|**416,959**|**954,731**|607,744|560,243|1,167,987|



There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts. 

All of the charitable company’s activities derived from continuing operations during the above two financial periods. 

27 



## **BALANCE SHEET 31 DECEMBER 2021.** 

|**Notes**<br>**Fixed assets**<br>Tangible fixed assets<br>**11**<br>**Current assets**<br>Debtors<br>**12**<br>Cash at bank and in hand<br>**13**<br>Creditors: Amounts falling due within 1 year<br>**14**<br>**Net current assets**<br>**Total assets less current liabilities**<br>Provisions<br>**15**<br>**Total net assets**<br>**17**<br>**Represented by:**<br>The funds of the charitable company:<br>_Restricted funds_<br>**16**<br>_Unrestricted funds_<br>_- General funds_|**2021**<br>**£**<br>**319,600**<br>**873,990**|**2021**<br>**£**<br>**4,678**<br>**1,082,922**|2020<br>£<br>423,122<br>1,011,270|2020<br>£<br>5,158<br>1,309,378|
|---|---|---|---|---|
||**1,193,590**<br>**(110,668)**||1,434,392<br>(125,014)||
||||||
|||**1,087,600**<br>**(132,869)**||1,314,536<br>(146,549)|
|||**954,731**||1,167,987|
|||**416,959**<br>**537,772**||560,243<br>607,744|
|||**954,731**||1,167,987|



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime. 

Approved by the trustees and agreed on their behalf 

Deborah Botwood Smith Matthew Jackson 

Deborah Botwood Smith & Matt Jackson - Co-Chairs of Trustees 

## Date: 29 June 2022 

Action on Disability and Development (operating as ADD International) Company registration number: 2033925 (England and Wales) 

28 



## **STATEMENT OF CASH FLOWS YEAR TO 31 DECEMBER 2021.** 

|**DECEMBER 2021.**||
|---|---|
|Notes|**2021**<br>**£**<br>2020<br>£|
|**Cash inflow from operating activities:**<br>Net cash used in operating activities<br>A<br>**Cash inflow from investing activities:**<br>Purchase of tangible fixed assets<br>Dividends, interest and rents from investments<br>**Net cash used in investing activities**<br>**Change in cash and cash equivalents in the year**<br>**Movement due to foreign exchange**<br>**Cash and cash equivalents at 1 January**<br>B<br>**Cash and cash equivalents at 31 December**<br>B|**(163,311)**<br>13,129|
||**(2,486)**<br>-<br>**1,092**<br>1,470|
||**(1,394)**<br>1,470|
||**(164,705)**<br>14,599<br>**27,425**<br>(11,034)<br>**1,011,270**<br>1,007,705|
||**873,990**<br>1,011,270|



29 



## **NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR TO 31 DECEMBER 2021.** 

**A** Reconciliation of net movement in funds to net cash provided by **operating** activities 

||**2021**<br>**£**<br>2020<br>£|
|---|---|
|**Net movement in funds (as per the statement of financial activities)**<br>**Adjustments for:**<br>Depreciation charge<br>Dividends, interest and rents from investments<br>Foreign exchange gains / (losses)<br>Decrease / (increase) in debtors<br>Increase in creditors<br>Increase in provisions<br>**Net cash used in operating activities**<br>**Analysis of cash and cash equivalents**|**(213,256)**<br>89,486<br>**2,966**<br>2,796<br>**(1,092)**<br>(1,470)<br>**(27,425)**<br>11,034<br>**103,522**<br>(79,144)<br>**(14,346)**<br>(2,074)<br>**(13,680)**<br>(7,499)|
||**(163,311)**<br>13,129|
||**2021**<br>**£**<br>2020<br>£|
|Cash at bank and in hand<br>**Total cash and cash equivalents**|**873,990**<br>1,011,270|
||**873,990**<br>1,011,270|



**B Analysis of cash and cash equivalents** 

The charity has not provided an analysis of changes in net debt as it does not have any long-term financing arrangements. 

30 



## **PRINCIPAL ACCOUNTING POLICIES.** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below. 

## **BASIS OF ACCOUNTING.** 

The financial statements have been prepared under the historical cost convention with items initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

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) (‘Charities FRS 102 SORP 2019’), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The charitable company constitutes a public benefit entity as defined by FRS 102. The accounts are presented in sterling and are rounded to the nearest pound. 

## **BRANCH ACCOUNTING.** 

These financial statements consolidate the results of the charity and its overseas branches in Uganda, Tanzania, Cambodia, Sudan and Bangladesh on a line-by-line basis. Neither a separate statement of financial activities nor an income and expenditure account for the UK office alone is presented as the charitable company has taken advantage of the exemptions afforded by the Companies Act 2006 and SORP 2019. 

## **CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT.** 

Preparation of the accounts requires the trustees and management to make significant judgements and estimates. 

The items in the accounts where these judgements and estimates have been made include: 

- estimating the useful economic life of tangible fixed assets; and 

- termination provisions. 

A further key judgement required in preparing these accounts has been the estimation of the impact on the Covid-19 pandemic on the income and expenditure flows of the charity and on its short to medium term financial stability in assessing going concern (see below). 

31 



## **ASSESSMENT OF GOING CONCERN.** 

The trustees have assessed whether the use of going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts. 

Whilst the degree of uncertainties described in this going concern assessment warrants transparent disclosure, the trustees have concluded that it does not constitute a material uncertainty related to going concern. The Trustees going concern assessment is based on the assumption that funders continue to have confidence in ADD as key player on the disability agenda and in delivering activities through the COVID 19 pandemic and adapting our working practices to meet the challenges as we move forward into the future and the new hybrid working era. 

Therefore, the financial statements for the year ended 31st December 2021, should be prepared on the going concern basis. 

## **INCOME.** 

All income becoming available to the charitable company during the year is recognised, gross, in the Statement of Financial Activities. Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. Volunteer time is not included in the financial statements. 

Legacies are included in the statement of financial activities when the charitable company is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charitable company. 

Entitlement is taken as the earlier of the dates on which either: the charitable company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the charitable company that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charitable company has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charitable company, or the charitable company is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. 

32 



## **INCOME.** (continued) 

In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title of the asset having being transferred to the charitable company. 

Grants receivable are normally accounted for when receivable, unless there are performance related, donor imposed or time-related conditions preventing their recognition in the current accounting period. In this case, they are treated as deferred income and are recognised once the relevant conditions are met. Where matched funding is received for which the match element of funding will be raised in a future accounting period, the funding is deferred until the matched element is raised. 

Contract income received in advance of delivery of the service is deferred and is recognised in the period to which it relates. 

## **INTEREST RECEIVABLE.** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank. 

## **EXPENDITURE AND THE BASIS OF APPORTIONING COSTS.** 

Expenditure is included in the Statement of Financial Activities when incurred and includes attributable VAT which cannot be recovered. 

Expenditure is shown gross, and accruals are included in creditors for all known liabilities relating to the year. 

Expenditure on international programmes comprises all direct expenditure and all staff related costs of the countries’ offices plus the costs related to the Global Policy and Influencing team. 

Grants payable to overseas partners are those funds paid both directly from the UK and those paid by ADD Country offices to the charitable partners overseas. These partner organisations are Disabled Peoples Organisations (DPO’s), and funds are provided for specific purposes i.e. to deliver an activity etc. These payments often include staff salary and other office support costs. Grants for programmes where the programme activity is controlled by ADD International is recognised once the partner submits a report to justify the expenditure. 

33 



## **EXPENDITURE AND THE BASIS OF APPORTIONING COSTS.** (continued) 

Expenditure on raising funds relate to the costs incurred by the charitable company in inducing others to make voluntary contributions to it. 

Support costs comprise staff and overhead costs which fall into more than one of the above categories. These costs have been allocated on the basis of full-time equivalent staff numbers in the relevant categories of expenditure. 

The charitable company makes contributions on behalf of its UK employees into their personal pension funds. The amounts charged in the Statement of Financial Activities represent the contributions payable to the funds in respect of the accounting period. Outstanding pension contributions at the year-end are included in creditors. 

In a number of countries in which the charitable company operates, it is legally required to fund end of service payments to staff at the end of their employment with the charitable company. Full provision is made for the cost of these benefits relating to past services and this is included within overseas staff costs. It is our intention that we treat all staff fairly, so in countries where it is not a legal obligation we would still contribute to an end of service/pension provision as per our HR guidelines. 

## **TANGIBLE FIXED ASSETS.** 

All assets in the UK costing more than £500 and with an expected useful life exceeding one year are capitalised. 

Fixed assets are depreciated at the following annual rates in order to write them off over their estimated useful lives: 

- Computer equipment: 25% straight line 

- Office equipment: 25% reducing balance 

- Motor vehicles, overseas programmes: 33% straight line 

Capital items purchased for use overseas, with the exception of vehicles, are depreciated 100% in the year of acquisition. 

34 



## **DEBTORS.** 

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. 

## **CASH AT BANK AND IN HAND.** 

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment. 

## **CREDITORS.** 

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charitable company anticipates it will pay to settle the debt. 

## **FUND ACCOUNTING.** 

Restricted funds are funds subject to specific conditions imposed by the funders and relate to specific projects. Expenditure which meets these criteria is charged to the funds together with a fair allocation of management and support costs. 

Interest earned on restricted income is not applied to the restricted fund unless specifically requested by the donor. Such interest will be treated as unrestricted income designated for programme support. 

Unrestricted funds comprise accumulated surpluses and deficits on general funds and are available for use at the discretion of the trustees in furtherance of the objectives of the charitable company. 

## **FOREIGN CURRENCIES.** 

Transactions in foreign currency are accounted for on a monthly basis at the 1[st] of the month rate. At the balance sheet date, any cash or other monetary items held are translated at the closing spot rate. 

## **PROVISIONS.** 

Provisions are made where there exist contractual liabilities for payment of funds at an unspecified future date, or for obligations where it is probable that payment of funds will be required at an unspecified future date where no contractual liability exists. 

35 



## **FINANCIAL INSTRUMENTS.** 

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows: 

Financial assets – other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. 

Cash at bank – classified as a basic financial instrument and is measured at face value. 

Financial liabilities – accruals and other creditors are financial instruments and are measured at amortised cost. 

## **PENSIONS.** 

Contribution to the defined contribution pension scheme are recognised in the SOFA when they are payable. The nature of the scheme assures there will be no funding deficit or surplus accruing to the Charity in the future. The pension scheme is independently administered, and the assets of the scheme are held separately from those of the Charity. 

## **TAXATION.** 

As a registered charity, ADD is exempt from taxation of income and gains to the extent these are applied to charitable objectives. 

Irrecoverable VAT is not separately analysed and is charged to the SOFA when the expenditure to which it relates is incurred and is allocated as part of the expenditure to which it relates. 

## **OPERATING LEASES.** 

Rentals paid under operating leases are charged to the statement of financial activities as they fall due. 

36 



## **NOTES TO THE FINANCIAL STATEMENTS.** 

## **1) INCOME FROM DONATIONS.** 

|Regular donations and<br>collections<br>Non-regular donations and<br>legacies|**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**2021**<br>**total**<br>**funds**<br>Unrestricted<br>funds<br>Restricted<br>funds<br>2020<br>total<br>funds<br>**£**<br>**£**<br>**£**<br>£<br>£<br>£<br>**561,839**<br>-<br>**561,839**<br>566,258<br>-<br>566,258<br>**65,622**<br>**-**<br>**65,622**<br>89,175<br>-<br>89,175|
|---|---|
||**627,461**<br>**-**<br>**627,461**<br>655,433<br>-<br>655,433|



## **2) INTEREST RECEIVABLE.** 

|**NTEREST RECEIVABLE.**||
|---|---|
|Bank interest|**Unrestricted funds**<br>**2021**<br>**total**<br>**funds**<br>2020<br>total<br>funds<br>**£**<br>£<br>**1,092**<br>1,470|
||**1,092**<br>1,470|



## **3) GRANTS (ALL INSTITUTIONAL).** 

||||**2021**|||2020|
|---|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**total**|Unrestricted|Restricted|total|
||**funds**|**funds**|**funds**|funds|funds|funds|
||**£**|**£**|**£**|£|£|£|
|ACCESS, Department of Foreign Affairs &|||||||
|Trade (Australia)|**-**|**200,928**|**200,928**|-|193,664|193,664|
|CAFOD|**-**|**28,127**|**28,127**|-|-|-|
|CBM (Bangladesh)|**-**|**-**|**-**|-|(17,572)|(17,572)|
|Children in Crisis (Tanzania)|**-**|**3,508**|**3,508**|-|7,763|7,763|
|Comic Relief|**-**|**174,376**|**174,376**|-|335,927|335,927|
|Commonwealth Secretariat|**-**|**35,000**|**35,000**|-|4,000|4,000|
|Disability Rights Advocacy Fund|**-**|**84,380**|**84,380**|-|40,479|40,479|
|European Commission|**-**|**85,933**|**85,933**|-|222,162|222,162|
|Foreign, Commonwealth and|||||||
|Development Office (FCDO)|**-**|**927,665**|**927,665**|-|1,135,963|1,135,963|
|Foreign & Commonwealth Office|**-**|**-**|**-**|-|12,239|12,239|
|Mendip District Council|**-**|**-**|**-**|7,000|-|7,000|
|See You Foundation (funded by Foreign|||||||
|Affairs of Netherlands)|**-**|**221,909**|**221,909**|-|-|-|
|USAID|**-**|**-**|**-**|-|149,547|149,547|
|United Nations Trust Fund|**-**|**59,847**|**59,847**|-|131,018|131,018|
|Wellspring Philanthropic Fund|**-**|**180,937**|**180,937**|-|120,936|120,936|
|||**2,002,610**|**2,002,610**|7,000|2,336,126|2,343,126|



37 



## **4) GOVERNMENT GRANTS.** 

The charitable company receives government grants, defined as funding from the Foreign Commonwealth & Development Office (previously, Department for International Development), the United Nations Trust Fund, the Department for Foreign Affairs & Trade, the European Commission and the Commonwealth Secretariat to fund charitable activities. The total value of such grants in the period ending 31 December 2021 was £1,309,373 (2020: £1,855,593). There are no unfulfilled conditions or contingencies attaching to these grants in 2021. 

## **5) EXPENDITURE ON RAISING FUNDS.** 

|**XPENDITURE ON RAISING FUNDS.**||
|---|---|
|Regular donor acquisition and support<br>Trust development<br>Non regular donations<br>Communication and promotional activities|**Unrestricted funds**<br>**2021**<br>**total**<br>**funds**<br>2020<br>total<br>funds<br>**£**<br>£<br>**189,886**<br>156,929<br>**6,720**<br>7,811<br>**9,132**<br>4,827<br>**6,266**<br>4,764|
||**212,004**<br>174,331|



## **6) GRANTS AND PAYMENTS TO/ON BEHALF OF PARTNERS FROM PROGRAMMES.** 

|**Paid from ADD’s country programmes to Institutions:**<br>Bangladesh<br>_Young Power in Social Action (YPSA)_<br>_Nasirullah Psychotherapy Unit (NPU)_<br>_Innovation for Wellbeing Foundation (IWF_<br>_Disabled Child Foundation (DCF)_<br>_Grants < £3,000_<br>Cambodia<br> _KHEMERA_<br>_AS Aphivat Strey_<br>_Battabang Women with Disabilities (BWWDF)_<br> _Grants < £3,000_<br>Sudan<br> _Women with Disability Association (WWDA)_<br>_Sudanese National Union of Physically Disabled_<br> _Grants < £3,000_<br>Tanzania<br>Uganda|**Unrestricted funds**<br>**2021**<br>2020<br>**£**<br>£<br>**64,812**<br>_24,685_<br>_13,728_<br>_12,403_<br>_9,033_<br>_4,963_<br>9,507<br>-<br>_3,322_<br>_-_<br>_-_<br>_6,185_<br>**13,539**<br>-<br>-<br>-<br>_13,539_<br>26,738<br>_3,773_<br>_3,455_<br>_3,105_<br>_16,405_<br>**9,306**<br>_9,306_<br>_-_<br>_-_<br>24,362<br>_15,117_<br>_3,099_<br>_6,146_<br>**15,658**<br>28,718<br>**-**<br>-|
|---|---|
||**103,315**<br>89,325|



38 



## **GRANTS AND PAYMENTS TO/ON BEHALF OF PARTNERS FROM PROGRAMMES** (continued). 

Where ADD’s support to partners includes the provision of funds, a formal Partnership Agreement is entered into, and grants are made for specific purposes and to assist in the implementation of restricted projects. 

All of the grants and payments above are paid to organisations who are involved in achieving positive and lasting change in the lives of disabled people, especially those living in poverty. We have listed those organisations who received grants larger than £3,000 in the year. 

## **7) TOTAL EXPENDITURE.** 

|**OTAL EXPENDITURE.**|||||
|---|---|---|---|---|
||**International**|**Expenditure on**|**Support**|**2021 total**|
||**programmes**|**raising funds**|**costs**|**funds**|
||**£**|**£**|**£**|**£**|
|Staff costs (note 9)|**970,254**|**59,606**|**478,106**|**1,507,966**|
|Office running costs|**169,041**|**18,151**|**62,526**|**249,718**|
|Transport & travel|**25,679**|**445**|**1,974**|**28,098**|
|Payments payable to partners (note 6)|**103,315**|**-**|**-**|**103,315**|
|Field operations|**696,511**|**-**|**2,027**|**698,538**|
|Exchange loss/(gain)|**86**|**-**|**(27,511)**|**(27,425)**|
|Fundraising activities|**160**|**21,839**|**-**|**21,999**|
|Consultancy & external advice|**67,276**|**92,206**|**75,515**|**234,997**|
|Governance - Trustees' costs|**-**|**-**|**306**|**306**|
|Governance – Audit|**20,457**|**-**|**9,638**|**30,095**|
|Subtotal|**2,052,779**|**192,247**|**602,581**|**2,847,607**|
|Support costs|**582,824**|**19,757**|**(602,581)**|**-**|
||**2,635,603**|**212,004**|**-**|**2,847,607**|



## **Prior period comparative** 

|Staff costs (note 9)<br>Office running costs<br>Transport & travel<br>Payments payable to partners (note 6)<br>Field operations<br>Exchange loss/(gain)<br>Fundraising activities<br>Consultancy & external advice<br>Governance - Trustees' costs<br>Governance – Audit<br>Subtotal<br>Support costs|International<br>programmes<br>Expenditure on<br>raising funds<br>Support<br>costs<br>2020 total<br>funds<br>£<br>£<br>£<br>£<br>1,018,003<br>66,699<br>394,371<br>1,479,073<br>216,856<br>16,923<br>58,598<br>292,377<br>47,093<br>1,582<br>7,724<br>56,399<br>89,325<br>-<br>-<br>89,325<br>788,727<br>-<br>391<br>789,118<br>6,242<br>-<br>24,138<br>30,380<br>326<br>16,548<br>-<br>16,874<br>27,783<br>65,059<br>45,310<br>138,152<br>1,179<br>-<br>1,535<br>2,714<br>23,997<br>-<br>9,367<br>33,364|
|---|---|
||2,219,531<br>166,811<br>541,434<br>2,927,776<br>533,914<br>7,520<br>(541,434)<br>-|
||2,753,445<br>174,331<br>-<br>2,927,776|



Expenditure relating to the Global Policy and Influencing team has been reflected in International Programmes as their work is global and contributes to our strategic programmatic goals and is not a support function. 

39 



## **TOTAL EXPENDITURE** (continued) 

The **staff costs** related to staff involved in **development work** are included in staff costs and not in field operations. 

**Support costs** are those costs that, whilst necessary to deliver an activity, do not themselves produce or constitute the output of the charitable activity. Similarly, costs will be incurred in supporting income generation activities such as fundraising, and in supporting the governance of the charitable company. Support costs include the UK office functions such as programme support, general management, payroll administration, budgeting and accounting, information technology, human resources, restricted fundraising and reporting and finance. Support costs have been allocated on the basis of head count. 

## **8) NET INCOME/EXPENDITURE FOR THE YEAR.** 

This is stated after charging: 

||**2021**|2020|
|---|---|---|
||**£**|£|
|Depreciation|**2,966**|2,796|
|Trustees’ reimbursed expenses:|**306**|-|
|Auditors’ remuneration:|||
|. Statutory audit services|||
|.. Current year|**15,600**|16,560|
|.. Overseas auditors|**18,315**|16,804|



## **9) STAFF COSTS AND NUMBERS.** 

The total staff costs of centrally contracted employees were as follows: 

|Wages and salaries<br>Social security costs<br>Pension contributions<br>Total emoluments paid to staff based in the UK<br>Other staff costs (health insurance, training & recruitment)<br>Total staff costs for centrally contracted employees<br>Total staff & salary costs for field staff based overseas|**2021**<br>2020<br>**£**<br>£<br>**639,211**<br>560,946<br>**58,133**<br>55,978<br>**31,971**<br>31,281|
|---|---|
||**729,315**<br>648,205<br>**36,449**<br>22,018|
||**765,764**<br>670,223<br>**742,202**<br>808,850|
||**1,507,966**<br>1,479,073|



The number of employees whose remuneration for the year fell within the following bands were 

||**2021**|2020|
|---|---|---|
||**Number**|Number|
|£60,001 - £70,000|**1**|-|
|£70,001 - £80,000|**1**|1|
|£100,001 - £110,000|**-**|1|
|£120,001 - £130,000|**1**|-|



Pension contributions totalling £8,714 (2020: £8,491) were paid in respect of these higher paid employees all of whom were accruing benefits under a defined contribution pension scheme. 

40 



## **STAFF COSTS AND NUMBERS** (continued) 

Total employee benefits paid to key management personnel, being members of the charitable company’s senior management team, in the year totalled £380,515 (2020 restated: £313,763). During the year ended 31 December 2021 1 trustee was reimbursed £306 for trustee meeting costs (2020: £NIL). 

The prior period comparatives have been restated for the key management personnel remuneration and the higher earners disclosures to include employer's NI as an employee benefit. 

Total redundancy and termination payments, including amounts paid under contractual termination provisions to field staff based overseas, made in the year were £112,516 (2020: £44,966). 

The average number of employees during the year, calculated on a full-time equivalent basis (which is not significantly different to a headcount basis), analysed by function was as follows: 

|Field staff -overseas based<br>Programme support – centrally contracted<br>Fundraising – centrally contracted<br>Support – centrally contracted|**2021**<br>2020<br>**FTE**<br>FTE<br>**57**<br>69<br>**2**<br>2<br>**2**<br>1<br>**9**<br>10|
|---|---|
||**70**<br>82|



## **10) TAXATION.** 

Action on Disability and Development is a registered charitable company and, therefore, is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. 

## **11) TANGIBLE FIXED ASSETS.** 

|**Cost or valuation**<br>At 1 January 2021<br>Additions in year<br>Disposals in year<br>**At 31 December 2021**<br>**Depreciation**<br>At 1 January 2021<br>On disposals<br>Charge for year<br>**At 31 December 2021**<br>**Net book values**<br>At 31 December 2020<br>**At 31 December 2021**|**Office and**<br>**computer**<br>**equipment**<br>**Overseas**<br>**assets**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**66,341**<br>**159,817**<br>**226,158**<br>**2,486**<br>**-**<br>**2,486**<br>**(18,260)**<br>**-**<br>**(18,260)**|
|---|---|
||**50,567**<br>**159,817**<br>**210,384**|
||**61,183**<br>**159,817**<br>**221,000**<br>**(18,260)**<br>**-**<br>**(18,260)**<br>**2,966**<br>**-**<br>**2,966**|
||**45,889**<br>**159,817**<br>**205,706**|
||**5,158**<br>**-**<br>**5,158**|
||**4,678**<br>**-**<br>**4,678**|



41 



## **12) DEBTORS.** 

|Other debtors<br>Prepayments<br>Accrued income<br>Overseas advances<br>**CASH AT BANK AND IN HAND. **<br>UK current accounts and cash in hand<br>Overseas accounts<br>UK deposit accounts<br>Overseas cash|**2021**<br>2020<br>**£**<br>£<br>**514**<br>105<br>**45,823**<br>53,342<br>**240,026**<br>331,591<br>**33,237**<br>38,084|
|---|---|
||**319,600**<br>423,122|
||**2021**<br>2020<br>**£**<br>£<br>**362,107**<br>306,953<br>**161,461**<br>232,204<br>**349,886**<br>471,577<br>**536**<br>536|
||**873,990**<br>1,011,270|



## **13) CASH AT BANK AND IN HAND.** 

## **14) CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR.** 

|Payroll taxes<br>Trade creditors<br>Accruals<br>Other creditors|**2021**<br>2020<br>**£**<br>£<br>**15,585**<br>16,763<br>**21,475**<br>28,278<br>**66,480**<br>74,156<br>**7,128**<br>5,817|
|---|---|
||**110,668**<br>125,014|



## **15) PROVISIONS.** 

|Overseas staff terminations|**At 1**<br>**January**<br>**2021**<br>**Incoming**<br>**(charge for**<br>**the year)**<br>**Outgoing**<br>**(utilised)**<br>**At 31**<br>**December**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>**146,549**<br>**13,783**<br>**(27,463)**<br>**132,869**|
|---|---|
||**146,549**<br>**13,783**<br>**(27,463)**<br>**132,869**|



42 



## **15) PROVISIONS.** (continued) 

## **Prior period comparative** 

|**PROVISIONS.**(continued)<br>**rior period comparative**||
|---|---|
|Overseas staff terminations<br>Project commitments|At 1<br>January 2020<br>Incoming<br>(charge for<br>the year)<br>Outgoing<br>(utilised)<br>At 31<br>December<br>2020<br>£<br>£<br>£<br>£<br>149,333<br>42,182<br>(44,966)<br>146,549<br>4,715<br>-<br>(4,715)<br>-|
||154,048<br>42,182<br>(49,681)<br>146,549|



Overseas staff terminations only become due when a staff member leaves the organisation and are usually part of a legal requirement in each of the countries we work. It is unlikely that these would all be due for payment at any one time unless we closed a Country Office and made all the staff redundant. 

## **16) RESTRICTED FUNDS.** 

||**At 1**|||**At 31**|
|---|---|---|---|---|
||**January**|||**December**|
||**2021**|**Income**|**Expenditure**|**2021**|
||**£**|**£**|**£**|**£**|
|UK|**101,098**|**503,149**|**(420,359)**|**183,888**|
|Bangladesh|**98,695**|**543,637**|**(509,890)**|**132,442**|
|Cambodia|**166,194**|**260,775**|**(348,902)**|**78,067**|
|Sudan|**(18,398)**|**389,310**|**(348,350)**|**22,562**|
|Tanzania|**193,569**|**102,115**|**(295,684)**|**-**|
|Uganda|**19,085**|**203,624**|**(222,709)**|**-**|
||**560,243**|**2,002,610**|**(2,145,894)**|**416,959**|



## **Prior period comparative** 

|||||Restated:|
|---|---|---|---|---|
||Restated:|||At 31|
||At 1||Restated:|December|
||January 2020|Income|Expenditure|2020|
||£|£|£|£|
|UK|140,312|459,446|(498,660)|101,098|
|Bangladesh|205,752|648,295|(755,352)|98,695|
|Cambodia|61,426|324,684|(219,916)|166,194|
|Sudan|4,966|391,941|(415,305)|(18,398)|
|Tanzania|210,599|320,536|(337,566)|193,569|
|Uganda|(4,817)|191,224|(167,322)|19,085|
||618,238|2,336,126|(2,394,121)|560,243|



Income includes institutional grant income (note 4) and any donations and legacies given for a specific purpose by the donor. 

The prior period comparative figures have been restated in order to allocate the temporary foreign currency gains across the different locations. The restatement does not affect the total restricted fund balance at the start or end of the period. 

43 



## **16) RESTRICTED FUNDS.** (continued) 

## **ADD BANGLADESH RECEIVED FUNDING FROM** : 

- **The CEC and Foreign and Commonwealth Office:** for a project promoting the representation and participation of Persons with Disabilities in local government and Development in Bangladesh as a strategy for their social, political and economic empowerment. This project finished in 2021. 

- **CAFOD:** to support a project to increase marginalised household participation in climate resilient livelihood. 

- **Comic Relief:** for a project enhancing Community-Based Mental Services for Children and Young People in Marginalised Communities. 

## **ADD CAMBODIA RECEIVED FUNDING FROM:** 

- **United Nations Trust Fund:** to support a community mobilisation model to preventing violence against women and girls in Cambodia. This project finished in 2021. 

- **ACCESS, Department of Foreign Affairs and Trade (Australia):** for the Inclusive Disability Enhancement in Access (IDEA) Project which supports women and girls with disabilities to speak directly about their experiences of violence and exclusion from services and to facilitate learning and exchange platforms. This project finished in 2021. 

- **ACCESS, Department of Foreign Affairs and Trade (Australia):** for the Gender Equality and Disability Inclusion training provision to Disability and Gender Based Violence stakeholders (GEDI) project. 

- **ACCESS, Department of Foreign Affairs and Trade (Australia):** for the Inclusivity Disability Enhancement in Access (IDEA II) Project, to bring inclusion into Gender Based Violence services. 

## **ADD SUDAN RECEIVED FUNDING FROM:** 

- **FCDO:** for a project re inclusive education for children with disabilities in Gedarif State. This project was closed in 2021. 

- **FCDO COVID Rapid Response:** to include people with disabilities in the COVID-19 response in Gedarif state, Sudan. This project finished in 2021. 

- **See You Foundation (funded by Foreign Affairs of the Netherlands):** for the We Are Able Project – working as part of a consortium to work towards inclusive food security in Sudan. 

## **ADD TANZANIA RECEIVED FUNDING FROM:** 

- **Comic Relief:** for a project modelling inclusive education at pre-primary level in Pwani region, Tanzania. This project finished in 2021. 

44 



## **16) RESTRICTED FUNDS.** (continued) 

## **ADD INTERNATIONAL RECEIVED FUNDING FROM:** 

- **Commonwealth Secretariat:** to support the Commonwealth Disabled Peoples’ Forum to conduct capacity building training sessions on Disability Rights in the Commonwealth. 

- **Disability Rights Advocacy Fund:** to support the Commonwealth Disabled Peoples' Forum to further leverage the 2018 Global Disability Summit commitments to advance the CRPD and Sustainable Development Goals by supporting the re-launch of the Commonwealth Disabled Peoples' Forum. 

- **Disability Rights Advocacy Fund:** to continue supporting the Commonwealth Disabled Peoples' Forum for their core work. 

- **FCDO:** as part of their funding for the Inclusion Works consortium led by Sightsavers and of which ADD is a member.  The programme focuses on the development of formal employment opportunities for people with disabilities and our funding supports programming in Bangladesh and Uganda. 

- **FCDO:** as part of their funding for the Disability Inclusive Development Task Order 12.  This programme focuses on Disability Inclusive Vocational Training & Youth Employment in Bangladesh. 

- **FCDO** : as part of their funding for the Disability Inclusive Development Task Order 21.  This programme focuses on Tanzania Country governance, co-ordination & learning. This project finished in 2021. 

- **FCDO** : as part of their funding for the Disability Inclusive Development Task Order 13.  This programme focuses on strengthening systems for the enrolment, retention and support of children with disabilities at the primary level of mainstream education in Bangladesh. 

- **FCDO** : for being an implementing partner, responsible for disability inclusion, to the Shule Bora education project. This project is working to improve the quality of primary level education in Tanzania. 

- **Wellspring Philanthropic Fund:** for the project "Disability Rights, Inclusion and Gender Equality", finished in 2021, and for general operating support. 

## **17) ANALYSIS OF NET ASSETS BETWEEN FUNDS.** 

||||**2021**|
|---|---|---|---|
||**Restricted**|**General**|**total**|
||**funds**|**fund**|**funds**|
||**£**|**£**|**£**|
|**Fund balances at 31 December 2021 are represented by:**||||
|Tangible fixed assets|**-**|**4,678**|**4,678**|
|Current assets|**416,959**|**776,631**|**1,193,590**|
|Current liabilities|**-**|**(110,668)**|**(110,668)**|
|Provisions|**-**|**(132,869)**|**(132,869)**|
||**416,959**|**537,772**|**954,731**|



45 



## **ANALYSIS OF NET ASSETS BETWEEN FUNDS.** (continued) **Prior period comparative** 

|**rior period comparative**||
|---|---|
|Fund balances at 31 December 2020 are represented by:<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Provisions|Restricted<br>funds<br>General<br>Fund<br>2020<br>total<br>funds<br>£<br>£<br>£<br>-<br>5,158<br>5,158<br>560,243<br>874,149<br>1,434,392<br>-<br>(125,014)<br>(125,014)<br>-<br>(146,549)<br>(146,549)|
||560,243<br>607,744<br>1,167,987|



## **18) LEASING COMMITMENTS.** 

The charitable company is committed to making lease payments of £38,346 (2020 restated: £52,159) over the life of the leases with respect to land and buildings. The prior period comparatives have been restated to account for break clauses in the rental lease agreements. 

The obligation to make these payments is as follows: 

|Due within one year<br>Due within 2-5 years|**2021**<br>2020<br>**£**<br>£<br>**38,346**<br>37,204<br>**-**<br>14,955|
|---|---|
||**38,346**<br>52,159|



## **19) RELATED PARTY TRANSACTIONS.** 

There were no related party transactions in the current or prior period. 

For more information, or to request an accessible version, please get in touch: call 0300 303 8835 or email info@add.org.uk 

Thank you 



46