DEC Annual Report 2010-11

DEC A REPO NNUA L R T A ACCO ND U 2010 NTS –11

ACTIONAID AGE UK BRITISH RED CROSS CAFOD CARE INTERNATIONAL UK CHRISTIAN AID CONCERN WORLDWIDE ISLAMIC RELIEF MERLIN OXFAM SAVE THE CHILDREN TEARFUND WORLD VISION

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DEC Annual Report 2010—11

DEC Annual Report 2010–11

DEC ANNUAL REPORT 2010–11

WELCOME

Chairman’s Statement

CONTENTS CHAIRMAN’S STATEMENT /01 PAKISTAN FLOODS APPEAL /02 HAITI EARTHQUAKE APPEAL /06 DISASTERS APPEAL INDONESIA, PHILIPPINES & VIETNAM /10 HOW WE ENSURE QUALITY /14 HOW WE SPENT YOUR MONEY/ 16 STRATEGY OBJECTIVES /18 FINANCE /26

The Disasters Emergency Committee brings together the leading UK aid agencies to raise money at times of humanitarian crisis in poorer countries. By working together we can raise more money to save lives and rebuild shattered communities.

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Company No. 3356526 Registered Charity No.1062638 Cover image: © Oxfam / Timothy Allen

The 2010 monsoon floods in Pakistan started as a disaster in the mountainous north west of the country before becoming a national catastrophe. The flash flooding in the foothills of the Hindu Kush happened all too suddenly but the progressive inundation of the Indus valley happened over a period of weeks. The spreading floods were aptly described as a slowmotion tsunami. More than 12 million people saw their homes damaged or destroyed.

The concerns some commentators expressed about how issues of security and corruption might affect people’s willingness to give proved unfounded. The UK public donated an extraordinary £71m to the Pakistan Floods Appeal. These concerns did however make it more important than ever that the DEC was transparent about how the money was spent. Helping 1.8 million people within six months of the floods starting was a significant achievement in difficult circumstances but we must be open about the challenges we faced. This report, as well as changes incorporated in our new website, will ensure we continue to make this kind of information not just available but increasingly accessible.

With this greater transparency also comes greater accountability. When the DEC decided not to launch an appeal for Japan, it did not simply issue a statement but discussed its position with concerned would-be donors. This conversation happened in public through social media, as well as through the more usual exchange of emails and letters. The decision did not hinge on whether people in Japan needed help – they clearly did.

The question was rather who was best placed to efficiently and effectively provide the vast bulk of that assistance.

Overwhelmingly, it was the Japanese government that led the response. Most of our member agencies required little additional funding because, with the exception of the Red Cross, they were delivering specialised and small scale responses.

Accountability to donors is hugely important in maintaining trust. Arguably though our accountability to those we are seeking to help is even more important. Listening carefully to people caught up in emergencies allows our member agencies to deliver better aid. It is also essential if those hit by disasters are to maintain their dignity and return to self sufficiency by rebuilding their own lives. Ensuring this second kind of accountability happens is a key part of our monitoring and evaluation processes. Its importance

DEC Chairman Clive Jones

was also one of the key findings of the Humanitarian Emergency Response Review by Lord Ashdown. The report produced by the review was published by the Department for International Development as the financial year ended.

In Haiti, where the DEC has funded help to 1.8 million people, one of the key recommendations of our independent evaluation was the importance of trying to work with governments wherever possible. In a place like Haiti, the consultants acknowledged this can actually slow down an emergency response and often means having to tackle issues of capacity or corruption. The advantage is that it means our member’s efforts are far more likely to have a lasting impact. Our increasing ability to talk directly to donors online means that for those who are interested there is an opportunity to learn about these kinds of challenges and complexities.

I joined the DEC as chair as the 2011–12 financial year began. My career as an ITV executive means however that I am already well aware of the ways in which changes in communications technology are affecting organisations like the DEC and traditional media alike. The speed at which news stories now move is one of the reasons the DEC must respond ever more quickly when disaster strikes. It is only in this way that we will be able to continue to seize the moment when the public are ready to give.

There is much that has impressed me about the work of the DEC and its members and I am grateful to my predecessor, Mike Walsh, for his part in making this so. The UK aid agencies that are our members are world leaders in the work that they do but as Lord Ashdown made clear in his report there are opportunities for them to strengthen that leadership: by continuing to build their partnerships in the countries where they work; by preparing for disasters as well as reacting to them, and by leaving the communities in which we work stronger and better able to cope with future disasters.

Clive Jones Chairman

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DEC DECAnnual AnnualReport Report 2010–11 2010-11

DEC Annual Report 2010–11

PAKISTAN FLOODS APPEAL “ ALL WE COULD DO WAS RUN…”

– NEWLY-WED BASRAJA TELLS OXFAM IN NORTHERN PAKISTAN

ON 3 AUGUST 2010 THE DEC OPENED ITS APPEAL RAISING A TOTAL OF

£71MILLION Background to the appeal Pakistan is accustomed to the monsoon but the rains that fell in July and August 2010 exceeded anything in the country’s 80 year history. The resulting flooding of the Indus River started in the northern province of Khyber Pakhtunkhwa [KPK] then spread south through Punjab, Balochistan and Sindh. At their height the flood waters covered an area larger than the UK and more than 18 million people were affected.

It was not only homes that were swept away but also hospitals, clinics and schools; around 17m acres of Pakistan’s most fertile and productive farmland was submerged; 450,000 livestock and massive amounts of grain were lost. These losses devastated families and their livelihoods as they fled to higher ground with what they could carry.

1,985

PEOPLE KILLED

12,000,000

PEOPLE SAW THEIR HOMES DAMAGED OR DESTROYED

18,000,000 PEOPLE AFFECTED

10,000

SCHOOLS DAMAGED OR DESTROYED

By early August several DEC member agencies had started to respond in KPK and on 3 August the DEC launched an appeal for funds to support the response.

The DEC itself went on to raise £41m, with the member agencies raising a further £30m to bring the total to £71m.

Who is benefitting from the response?

The vast scale of this emergency meant it was impossible to reach all those affected. DEC member agencies initiated their response in KPK, where

many were already working or had partners with which they had worked after the 2005 earthquake. It was later, as the disaster unfolded down the Indus river system, that attention and resources were increasingly directed to I RAN those who saw homes and crops swept away in Punjab, Sindh and Balochistan.

AFGHANISTAN

Khyber Pakhtunkhwa

PAKISTAN Balochistan Ind

People’s immediate needs were for food, shelter, replacement of household items, water and sanitation facilities. Medical charities set up mobile clinics to treat water-borne diseases as well as providing support to clinics and hospitals that remained standing.

Within six months £17 million of funds raised directly by the DEC had been spent helping 1.8 million people.

Challenges faced by member agencies The sheer scale and constantly evolving nature of the floods meant that agencies needed to massively and rapidly increase their capacity, and that of their partners. The extent of the floods stretched not only aid agencies but also OCHA, the coordinating body of the UN, and local government.

DEC agencies generally seek to focus their work on the most vulnerable but in Pakistan almost all families in the disaster zone had lost everything. In some places distributions were made to everyone the programmes could reach but given the vastness of the disaster it was clear that not all needs could be met.

us

e riv

Punjab

r

INDIA Sindh

In some areas, charities established local committees to manage pressure from feudal lords who were trying to influence the delivery of aid. Also, ensuring aid reached women was especially hard in areas of the country where women are routinely isolated and marginalised.

Reaching affected populations was also challenging due to damage to roads and security concerns. In some areas the government required international aid workers to be accompanied by guards; in others DEC agencies needed to keep a low profile by not displaying their names and logos on vehicles or premises. This presented knock-on challenges in relation to accountability.

Six months on from the start of the flooding around 80% of people had returned to their home areas. Aid agencies have needed to continually reassess the needs of those affected by the flooding as their circumstances and locations changed.

BEFORE THE FLOODS

450,000 LIVESTOCK LOST

2,200,000

HECTARES OF CROPS DESTROYED

3

125/169

PAKISTAN IS 125 OF 169 COUNTRIES IN THE HUMAN DEVELOPMENT INDEX

22%

OF PEOPLE SURVIVING ON LESS THAN $US1.25 PER DAY

23%

OF THE POPULATION IS UNDERNOURISED

25th

HIGHEST INFANT MORTALITY IN THE WORLD

DEC Annual Report 2010–11

DEC Annual Report 2010–11

PAKISTAN FLOODS APPEAL

200,000

31%

PEOPLE GIVEN MOSQUITO NETS TO PREVENT MALARIA

HOUSEHOLD ITEMS

37,000

BLANKETS DISTRIBUTED

Three months after the appeal launched, the DEC commissioned an independent Real-Time Evaluation of member agencies’ responses.

The consultancy team reached three of the four affected provinces, seeing the work of eleven agencies or their partners. Findings included observations that the early response in KPK was swift but that agencies were slower to mobilise help for those affected further down the Indus, in Punjab and Sindh.

People’s most urgent needs were being addressed and communities had been involved in project implementation but more could have been done to include them in decision making. Although complaint mechanisms had been set up, it was noted that more needed to be done to adopt more meaningful feedback mechanisms to enhance accountability.

Agencies noted further learning relating to strategies on shelter. Initially the building of transitional shelters was supported by the Government but this support waned in favour of building more permanent ‘core’ shelters that could be extended later. This latter approach takes longer, so one agency, with community agreement, continued to provide transitional shelters but in a way which meant they could be strengthened in time to provide a more durable home.

Insecurity can seriously affect aid agencies ability to deliver aid. One agency identified that having a dedicated security team in place with clear policies and procedures helped them continue their activities. Travel plans were adapted to allow for delays caused by security concerns.

Over the next six months, four DEC charities will conduct independent evaluations of their projects. Summary reports from British Red Cross, CARE International UK, Islamic Relief and World Vision will be available later in 2011. The DEC makes evaluations accessible on its website.

HEADLINE ACHIEVEMENTS

Review activity & lesson learning

1.8million

KITCHEN SETS DELIVERED

5,000

+

CHILDREN SAW THEIR SCHOOLS REPAIRED OR CLEARED OF SILT

37,000+

MEDICAL CONSULTATIONS

994

BABIES DELIVERED

PEOPLE REACHED BY DEC FUNDED AID

290,000

+

PEOPLE PROVIDED WITH EMERGENCY SHELTER

82,000

USE OF FUNDS BY SECTOR OF ACTIVITY

OLDER PEOPLE ASSESSED TO SEE IF THEY NEEDED CRUTCHES OR WHEELCHAIRS

10,000

1million

PEOPLE SUPPORTED WITH CASH FOR WORK

PEOPLE GIVEN FOOD

510,000

+

PEOPLE PROVIDED WITH CLEAN WATER

160,000

+

PEOPLE PROVIDED WITH EMERGENCY TOILETS

17,000

MALNOURISHED CHILDREN REFERRED TO FEEDING PROGRAMMES

PEOPLE BENEFITTING FROM HELP TO RESTART FARMING

29% FOOD

16% LIVELIHOODS

10% SHELTER

8%

WATER/SANITATION

4% HEALTH

2% OTHER

4,000+

26,000+

W H AT D E C M E M B E R S A R E D O I N G I N PA K I S TA N

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In Sindh Provence, 92 year old Khanzadi saw her home completely destroyed by the flooding. She is grateful her family all survived and for the food provided by the Pakistan Red Crescent, a partner of the British Red Cross.

Conclusion The massive scale of this disaster tested to capacity our member agencies and others involved in the response. DEC funds helped 1.8m people but a significant number of others received little or no assistance. DEC charities’ response to the floods will continue until July 2012.

Plans are in place for 60% of the remaining funds to be used supporting people to revive their livelihoods and in providing clean water and suitable sanitation. A further 23% will go on shelter and 13% on helping health services get re-established.

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DEC Annual Report 2010–11

DEC Annual Report 2010–11

HAITI EARTHQUAKE “ I TRIED TO CRAWL APPEAL TO A SAFE PLACE

BUT COULDN’T...

THEN MY SON FOUND ME AND CARRIED ME...”

— CELINE, 60, TOLD CAFOD IN THE TOWN OF

GRESSIER NEAR THE EPICENTRE OF THE QUAKE

£107MILLION Background to the appeal The earthquake that struck the capital of Haiti, Port au Prince, in January 2010 was a 7.0 on the moment magnitude scale. This was significantly less powerful than the earthquake in Chile later that year and the immense 9.0 earthquake off Japan in March 2011.

Nevertheless, the loss of life in Haiti greatly exceeded that of those countries which were far better prepared for such an event. It is estimated that around 220,000 people lost their lives and 300,000 were injured; the largest death toll for any disaster since the 2004 Boxing Day tsunami in Asia.

Haiti is no stranger to disasters such as hurricanes and has long suffered from chronic poverty and weak government.

Many DEC member agencies had long established programmes in the country.

Government, NGO and UN staff and facilities in Haiti were all badly hit by the quake, affecting their ability to offer support to the worst affected survivors.

On 13 January 2010 the DEC opened its appeal for funds to support the relief and recovery effort. Despite the UK recession a remarkable £107m was raised, £72m by the DEC directly and £35m by member agencies themselves.

7.0

MAGNITUDE QUAKE STRUCK NEAR PORT AU PRINCE

220,000

PEOPLE DIED AND OVER 300,000 WERE INJURED

Who is benefitting from the response?

1,500,000

The massive destruction of buildings left around 1.5 million people homeless with many livelihoods shattered. Some

PEOPLE WERE LIVING IN THE STREETS AFTER THE QUAKE

families moved temporarily to rural areas. Others used plastic sheeting or tents distributed in the relief effort to set up ad hoc camps or to shelter near their ruined homes in and around Port au Prince.

Our member agencies usually seek to focus their efforts on the most vulnerable disaster survivors but in Haiti over 90% of survivors are poor or very poor.

Some agencies elected to support all the residents in a specific area to prevent conflict arising while others have attempted to direct help to particularly vulnerable groups such as children, the elderly, the disabled and female-headed households.

Seven DEC members responded to the cholera outbreak that started in October 2010 and peaked two months later.

Most activities have focused on limiting the spread of the disease, by ensuring the supply of clean water and through campaigns to promote hygiene, but some have engaged in providing medical care for cholera.

Challenges faced by member agencies All humanitarian organisations have faced enormous challenges in meeting the needs of the earthquake survivors.

Initially, the number of people and agencies arriving to help challenged the decimated UN coordination mechanisms. DEC agencies supported the co-ordination process where they could, including setting up more localised meetings to minimise overlap and duplication.

HAITI

SCHOOLS WERE DAMAGED OR DESTROYED

25%

OF CIVIL SERVANTS IN PORT AU PRINCE DIED

4,000+

PEOPLE WERE KILLED BY CHOLERA AND 216,000 WERE INFECTED

3,500,000 PEOPLE WERE AFFECTED BY THE EARTHQUAKE

145/169

HAITI WAS 145TH OF 169 COUNTRIES IN THE UN HUMAN DEVELOPMENT INDEX

86%

OF PEOPLE IN PORT AU PRINCE LIVED IN SLUMS BEFORE THE QUAKE

80%

UNEMPLOYMENT

DOM. REP.

Port au Prince

Many wealthier Haitians left the country with their families after the quake. These were largely the better educated, leaving a huge deficit of professional local staff.

The cholera outbreak that started in October 2010 killed over 4,000 people and infected over 216,000. The need for swift action to minimise the spread of the disease meant that other planned projects to support longer term recovery had to be put on hold.

Providing people with a decent place to live remains the biggest challenge. Many survivors continue to live in poor conditions in informal camps, although numbers in the camps have more than halved from an initial peak of 1.5 million people.

More than eight million cubic metres of rubble remain; available land for building is extremely limited; land rights remain unclear; building materials are in short supply; and the importation of goods is subject to protracted delays. Nevertheless, many DEC agencies are trying innovative ways to tackle the issue from importation of pre-fabricated homes to helping families move back safely to their old neighbourhoods.

BEFORE THE QUAKE

4,000

7

ON 13 JANUARY 2010 THE DEC OPENED ITS APPEAL RAISING A TOTAL OF

© Thomson Reuters / Jorge Silva

6

<50%

OF PEOPLE HAD ACCESS TO SAFE DRINKING WATER

DEC Annual Report 2010–11

HAITI EARTHQUAKE APPEAL Review activity & lesson learning At least 45 Haiti programme and system evaluations were completed in the first year by various actors.

The DEC recognised early on that a real time evaluation of its own was unlikely to add further value, so commissioned instead a desk study of existing work in June 2010. This found that the initial response was rapid and appropriate, and had until that point averted major outbreaks of disease. Difficulties with coordinating aid, and barriers to building homes for the poor on rented land, were identified and remain major concerns a year later. The study urged agencies to find imaginative ways of involving more Haitian professional staff, including those who have migrated out of Haiti, and to keep trying to engage with the Haitian government where possible.

In December 2010 the DEC commissioned a study to look at what could be learnt from the Haiti response, given predications that the world should expect to see more urban disasters in the future. One of the key recommendations from this concerned how to meet needs for suitable shelter.

Somewhat controversially, the report suggests that assisting people to return safely to their neighbourhoods and facilitating the building of long term homes should be prioritised over the construction of temporary shelters.

The report also concluded that the use of cash transfers can aid recovery and stimulate markets.

Over the next nine months CAFOD, Age UK, Merlin and Oxfam will undertake and publish independent evaluations of their programmes.

30%

WATER / SANITATION

USE OF FUNDS BY SECTOR OF ACTIVITY

1.8million PEOPLE REACHED

BY DEC FUNDED AID

4,000+

PEOPLE TREATED FOR CHOLERA

46,000

PEOPLE HELPED WITH CASH FOR WORK

70,000 PEOPLE HELPED BY CASH GRANTS

210,000

1,750

890,000

350

720,000

39

187,000

100,000

392

236

3,000

1,800

+

PEOPLE REACHED BY CHOLERA PREVENTION AND AWARENESS WORK

PEOPLE GIVEN ACCESS TO SAFE TOILETS

PEOPLE GIVEN CLEAN WATER

MEDICAL CONSULTATIONS

PEOPLE GIVEN SURGERY FOR QUAKE INJURIES

OLDER PEOPLE HELPED BY LOCALLY TRAINED CARERS

BREEDING HENS TO SUPPORT RURAL HOST COMMUNITIES

UNACCOMPANIED CHILDREN HELPED TO FIND FAMILIES

SCHOOLS UP AND RUNNING WITHIN SIX MONTHS

+

PEOPLE PROVIDED WITH EMERGENCY SHELTER

CONSTRUCTION TEAMS TRAINED

TEMPORARY SHELTERS BUILT OR IMPROVED

Community organised clear up of a flood prone area of a Port au Prince neighbourhood, funded by ActionAid

26% LIVELIHOODS

17% SHELTER

11%

HOUSEHOLD ITEMS

7% FOOD

5% HEALTH

2% EDUCATION

2%

POLICY, PROTECTION & CAPACITY BUILDING

Conclusion After 12 months more than £33m of the £71m raised directly by the DEC has been spent and 1.8 million people helped. In the recovery phase of the response, funds are increasingly being used to help people create or rebuild livelihoods but aid money is still also paying for clean water, sanitation and shelter.

The DEC trustees agreed for agencies to plan their programmes over a three year period rather than the customary two because of the scale of the challenges but it is possible that funds will have been exhausted before this time and well before all needs have been met.

9

Charles Eckert / ActionAid

DEC Annual Report 2010–11

W H AT D E C M E M B E R S A R E D O I N G I N H A I T I

8

10

DEC Annual Report 2010–11

DEC Annual Report 2010–11

DISASTERS APPEAL INDONESIA PHILIPPINES & VIETNAM

Arctic Ocean

Atlantic Ocean

ON 4 OCTOBER 2009 THE DEC OPENED ITS APPEAL RAISING A TOTAL OF

“ BEFORE THE LIVELIHOOD SUPPORT WE ONLY ATE ONE MEAL A DAY, NOW WE CAN HAVE THREE MEALS A DAY.”

£9.3MILLION CYPRUS LEBANON ISRAEL JORDAN

– farmer Rosemarie, 56, from the Philippines told Help Age International, a partner of Age UK

GEORGIA ARMENIA

TURKEY SYRIA

RUSSIA

AZERBAIJAN KAZAKHSTAN UZB. TURKM.

Sea In just five days in 2009 between Poor farmers and fishing communities Typhoon Ketsana making landfall in the were the worst hit byMALDIVES the typhoon in Philippines on 26 September and the 0 1,00with 0 mi people from ethnic Vietnam along first of two major earthquakes that living struck the Indonesian island of Sumatra, minorities 1,000 km in mountainous regions, 0 © 2003 National Societywiped out villages whereGeographic flash flooding the Asia-Pacific region abundantly lived along river banks. After the early relief up to its reputation as one of the world’s phase much of the work has been directed most testing crucibles of natural at helping restore livelihoods by providing disaster. seeds and fertilizer. Projects have also been designed to help communities to be As Ketsana, moving west, hit Vietnam, better prepared for the frequent disasters another undersea quake off the Samoan that the country experiences.

Islands triggered a tsunami that caused loss of life and damage there and in Tonga.

In Indonesia the focus has been largely Then, on Sunday 4 October, shortly before the Disasters Emergency Committee (DEC) on helping those whose homes and livelihoods were destroyed in the appeal for Indonesia, the Philippines and Vietnam was launched, Typhoon Parma left earthquake. a trail of destruction across the northern Philippines. More than 1,100 people died in the Indonesian quake while Typhoon Ketsana left more than 460 dead in the Philippines alone.

7.6

1,100+

2.5 MILLION

20,000+

250,000+

460

MAGNITUDE EARTHQUAKE ON 30 SEPTEMBER 2009 WAS FOLLOWED

BY A 6.6 AFTERSHOCK THE NEXT DAY

WERE INJURED

PEOPLE DIED IN THE EARTHQUAKES

HOMES DAMAGED OR DESTROYED

AFFECTED BY TWO TYPHOONS AND THE FLOODING THEY CAUSED

PEOPLE DIED

13.5

INCHES OF RAIN FELL IN MANILA IN SIX HOURS — THE EQUIVALENT OF A FULL MONTH OF NORMAL RAINFALL

NORTH KOREA

Environmental factors gave rise to the greatest challenges agencies faced in the Philippines and Vietnam, where they had to mount relief operations against a backdrop of continuing bad weather, inaccessibility, electricity shortages and damaged infrastructure.

JAPAN

PHILIPPINES VIETNAM

INDONESIA

less able to recover without external assistance.

In addition, the Philippines elections held in May 2010 posed a challenge to cash-based projects, such as ‘cash for work’ or livelihoods grants, with agencies needing to put in extra measures to counter the risk of political interference.

In Vietnam translators were needed to communicate with ethnic minority people in mountainous areas who do not speak Vietnamese and who were also difficult to reach in the early stages of the disaster as roads and bridges has been washed away.

“ I WAS SITTING OUTSIDE THE HOUSE RELAXING WHEN EVERYTHING In both the Philippines and Indonesia, STARTED TO SHAKE. agencies’ shelter programmes faced In one year DEC funds helped our challenges with respect to the willingness member charities reach over 650,000 MY HEAD WAS ACHING of people to relocate to safer areas if this people – the most vulnerable of those AND I FELT SICK TOO. affected by these disasters. Those most compromised their ability to make a living. severely affected in the Philippines were As beneficiaries were members of poor I GRABBED MY THREEthe poorest and lived in low lying areas in urban communities their pre-existing the capital Manila. Initially they crowded levels of poverty meant that they were YEAR OLD SON AND

WE ALL RAN VIETNAM

FROM THE HOUSE AS FAST 1 MILLION+ 90mph+ 55,000+ PEOPLE WERE AFFECTED BY WINDS WERE RECORDED WHEN PEOPLE FORCED TO EVACUATE AS WE COULD.” Who is benefitting from the response?

PHILIPPINES

20° N

MONGOLIA

was on supporting them to rebuild their homes in safer locations.

Arabian

The DEC appeal went on to raise £9.3m – with £6.3m raised by the DEC itself and £3m through member agencies.

THE TYPHOON AND THE FLOODING IT CAUSED

TYPHOON KETSANA MADE LANDFALL

THEIR HOMES

Tropic of Cancer

180°

EUROPE

IRAQ KYRGYZSTAN TAJI KISTAN IRAN KUWAIT AFGHAN. BAHRAIN QATAR PAKISTAN A F Rinto I C A schools SAUDI and municipal buildings ARABIA U.A.E. but were YEMEN soon moved on, so the focus OMAN

Background to the appeal

40° N

ASIA

Challenges faced by member agencies

INDONESIA

60° N

11

SUHERMAN TOLD THE RED CROSS RED CRESCENT IN INDONESIA

DEC Annual Report 2010–11

DEC Annual Report 2010–11

DISASTERS APPEAL INDONESIA, PHILIPPINES & VIETNAM

INDONESIA: There is a strong culture of community volunteering (Gotong Royong) that the charities needed to be careful not to undermine with cash-forwork programmes. Working closely with communities and integrating cash distributions into other programmes ensured rehabilitation work could be completed and cash injected into the economy. In construction it was again recognised that any building needed to be earthquake resistant in this seismically active area.

PHILIPPINES: Agencies with existing development partners found some challenges in gearing up to respond to this emergency. A key lesson was the need to ensure that training on rapid response is given to such partners in countries prone to disaster. One agency saw the need for a clear briefing on the basic principles of relief distributions such as transparency, accountability and beneficiary participation.

VIETNAM: One charity found that the strength and speed of their response was largely attributable to their existing partnerships and good relationships with the local authorities. The need to strengthen disaster preparedness in vulnerable areas has been clearly identified.

650,00 PEOPLE REACHED H E A D L I N E A C H I E V E M E N T S — OVER

BY DEC FUNDED AID

The DEC reported on the findings of its monitoring mission in the last annual report. Since then, five member charities have undertaken their own independent evaluations; Concern Worldwide and Tearfund in Indonesia, Christian Aid and Save the Children in the Philippines, and ActionAid and Save the Children in Vietnam. These evaluations found that DEC agencies did achieve their stated objectives; that the programmes were appropriate to the identified needs and international standards were generally well observed. They did also find however that in some cases aid was more likely to reach large groups of survivors than those in remote or cut-off areas.

INDONESIA

50,000+ PEOPLE PROVIDED WITH TEMPORARY SHELTER

VIETNAM

75,000+

PEOPLE HELPED BY PROVIDING SEEDS AND FERTILISER

2,700

8

32,000+

10,000+

50,000

1,000+

+

HEALTH CONSULTATIONS INCLUDING ASSESSMENTS FOR ELDERLY AND DISABLED

PEOPLE PROVIDED WITH FOOD

PEOPLE PROVIDED WITH HOUSEHOLD ITEMS

82

IRRIGATION CHANNELS UNBLOCKED

SHELTER

CLASSROOMS IN TWO SCHOOLS REPAIRED

PEOPLE HELPED WITH DISASTER PREPAREDNESS TRAINING

OLDER PEOPLE HELPED WITH THE REPLACEMENT OF HOUSEHOLD ITEMS

35,000

PEOPLE BENEFITING FROM CASH PAYMENTS TO MEET IMMEDIATE NEEDS AND REPLACE LOSSES

PHILIPPINES

82,000+

28

50,000

35,000

PEOPLE GIVEN CLEAN DRINKING WATER

PEOPLE GIVEN HOUSEHOLD ITEMS

25

SCHOOLS REHABILITATED OR CLEARED OF SILT

HEALTH CLINICS REHABILITATED OR CLEARED OF SILT

PEOPLE BENEFITING FROM CASH PAYMENTS

USE OF FUNDS BY SECTOR OF ACTIVITY

WHAT DEC MEMBERS ARE DOING IN INDONESIA, PHILIPPINES & VIETNAM

Review activity & Lesson learning

34% 21% LIVELIHOODS

12%

WATER / SANITATION

9%

FUNDS SPENT BY COUNTRY

55% INDONESIA

28% PHILIPPINES

17% VIETNAM

EDUCATION & TRAINING

8%

HOUSEHOLD ITEMS

7% HEALTH

4% FOOD

1%

CAPACITY BUILDING, PSYCHOSOCIAL SUPPORT

4% OTHER

Conclusion One year into a two year programme over 64% of available funds had been spent, the majority in Indonesia which has benefited from 55% of the funds spent so far. The Philippines has received 28% and Vietnam 17% with just three DEC members continuing to work in the latter country. Independent evaluations by the DEC and its members show that the immediate response was swift in all three countries with over 650,000 people receiving help. The modest level of funds remaining are likely to mean that further recovery work to help communities prepare for future disasters will be limited.

Guiding a rescue boat (bought with support from Oxfam) through the floods, Hai Lang district, Quang Tri province, central Vietnam.

13

Oxfam GB / International

12

14

DEC Annual Report 2010–11

DEC Annual Report 2010–11

HOW WE ENSURE QUALITY The members of the DEC are the UK’s leading humanitarian agencies, with over 650 years of experience between them. They work across the globe helping some of the world’s most vulnerable people. To do this effectively they must be agile: building on their past experience but also adapting in response to the circumstances and challenges of each emergency. The DEC Accountability Framework (DECAF) is our way of helping them ensure quality and drive improvement in response to major emergencies in poorer countries.

WE ARE ACCOUNTABLE TO BENEFICIARIES Being accountable to beneficiaries means respecting the autonomy of the people affected by disasters: ensuring that communities themselves – rather than any external agencies – can maintain control over what happens to them during relief operations. This principle is central to the DEC Accountability Framework: our members must demonstrate that they share information with communities and actively seek and respond to feedback on their programmes.

During 2010–11, we have been revisiting the accountability priorities and ways of working which we aspire to. These are the touchstones of quality disaster responses to which our member agencies have collectively agreed. This process has seen members renew their commitment to some existing priorities – such as being accountable to disaster affected populations – but has also brought out some new areas which they have identified as deserving of greater attention in the coming years. These include contributing to disaster risk reduction, strengthening partners and demonstrating value for money.

Member agencies employ a variety of methods to share information. They liaise with community leaders in order to use existing communication channels but often also use information boards in the local language or open meetings to talk directly to people and answer questions.

A survey by World Vision found that beneficiaries prefer to find out information by speaking personally with staff. In Haiti, Save the Children used song and dance, accompanied by musical bands to communicate key messages.

DEC ACCOUNTABILITY PRIORITIES

WE USE FUNDS AS STATED WE ACHIEVE INTENDED PROGRAMME OBJECTIVES WE ARE COMMITTED TO AGREED HUMANITARIAN PRINCIPLES WE ARE ACCOUNTABLE TO BENEFICIARIES STANDARDS AND BEHAVIOURS WE LEARN FROM OUR EXPERIENCE

The annual assessment process examines agency performance against our accountability priorities. The 2010 –11 assessments were validated by the One World Trust, with – for the first time – additional peer validation which saw agencies challenge each other on the

robustness of their systems. After careful review of member self-assessments, and scrutiny of evidence supporting a sample of ways of working, One World concluded that in spite of the challenges faced in both Haiti and Pakistan, DEC member agencies continued to improve their accountability efforts in 2010/11.

In the majority of cases, members’ self-assessments accurately reflect their organisational practices, as supported by evidence from Haiti and Pakistan.

This year’s process demonstrated that the DEC Accountability Framework is both a credible assessment method, and an effective driver of change within the member agencies. Further details of the assessment content and process can be found on our website.

Despite the commitment of members to beneficiary accountability, they recognise that it remains a challenging area. In the initial stages of an emergency response, a shortage of Beneficiary feedback is often gathered resources and trained staff can mean informally, through staff members or that beneficiary accountability is not community meetings, although members always a priority. In both Haiti and also use more formal methods, such as Pakistan, members also found that feedback boxes, and complaint hotlines security concerns sometimes limited where appropriate. Complaints must be how much information they could share dealt with seriously and our members about themselves. One of the major have changed suppliers and disciplined challenges is ensuring that feedback staff in response to these. More comes from women – who may not have general feedback is also important. For access to places where feedback boxes example, in response to requests from are positioned or community meetings the community for more youth-targeted are held – and also from people who are projects, Islamic Relief organised sports illiterate. However members are finding activities in Haiti camps, to help address ways of addressing these problems the trauma and frustration felt by many and striving to achieve a greater degree of the young people. Listening helped of accountability to disaster affected ActionAid address low attendance at their communities. support spaces for women in Pakistan.

DRIVING CONTINUOUS IMPROVEMENT DELIVERING AID REAL TIME EVALUATIONS

IMPROVEMENT COMMITMENTS

ANNUAL SELF ASSESSMENT

INDEPENDENT VALIDATION

PEER CHALLENGE BETWEEN MEMBERS

© CARE/2010 Renaud Philippe

This year has not only been one for reflection however, the DEC Accountability Framework has been in full force. Members have been reporting regularly against ongoing disaster responses (see pages 2–13 for appeal summaries); collectively we have commissioned a Real Time Evaluation in Pakistan and a study focusing on Haiti as an urban disaster; and the annual assessments against our current accountability priorities have been completed.

The women wanted to come but explained that they had other pressures on their time – introducing small embroidery projects encouraged women to attend because they could generate a small income while benefiting from the opportunity to come together in a positive, safe environment.

15

16

DEC Annual Report 2010–11

DEC Annual Report 2010–11

HOW WE SPENT YOUR MONEY THE FIRST SIX MONTHS IN PAKISTAN DEC SPEND: £17,245,000

75%

AID GOODS £12,911,000

Buying food, blankets, medical supplies, tents and other goods. These will usually be purchased locally or regionally wherever possible to reduce costs, speed delivery and stimulate the local economy.

9%

STAFF £1,500,000

Emergency responses generally need small numbers of international experts who might be disaster managers, logisticians, doctors or water engineers. They also need local staff or partners including both experts and front line workers.

7%

6%

MANAGEMENT SUPPORT £1,087,000

Staff at DEC member agencies in the UK do a lot of work to support responses in the disaster zone. This includes hiring experts to work on the response, providing technical advice and organising logistics such as aid flights. They also make sure money is well spent and that we can report how it was spent to donors by auditing programme accounts, monitoring projects to ensure they deliver and evaluating work to see what we could learn for the future.

LOGISTICS £1,221,000

Aid must be delivered before it can be of any use. Goods must be stored in warehouses until a well organised distribution to clearly identified survivors can be arranged. Staff need an office to work from if their efforts are to be effectively organised.

2%

STAFF SUPPORT £354,000

If staff are going to get the job done when they are away from home they need somewhere to live, to get to and from the disaster area, to be fed and kept safe from harm.

1%

CAPITAL EXPENDITURE £172,000

Occasionally essential equipment like computers, vehicles or phones can’t be begged, borrowed or rented and must be bought.

DEC money is only used to pay for their use during the emergency response.

17

18

DEC Annual Report 2010–11

DEC Annual Report 2010–11

19

STRATEGIC OBJECTIVE 1: MAXIMISING INCOME FUNDRAISING DEC fundraising for the two appeals launched in 2010 provided the largest appeal response with the exception of the tsunami in 2004/5.

The situations in both Haiti and Pakistan needed a huge humanitarian effort and the contribution from UK donors was extraordinary at a difficult economic time. The number of fundraisers who have run events for both appeals has shown that people enjoy using their talents to encourage others to give and we want to make more of this during future appeals.

Our thanks go to John McCarthy and Art Malik for presenting the Pakistan appeal broadcasts.

Pakistan appeal raised

THANKQ The Pakistan appeal was supported by the major broadcasters: BBC; ITN; ITV; Sky; Channel 4; Five; and Al Jazeera. We actively promoted the appeal on Twitter and Facebook, and have continued to engage followers with updates on how the money is being used and other questions. In the course of the year people who ‘liked’ the DEC facebook page and their friends had between them 3.7m opportunities to see updates from us in their news feeds. There were more than 8,000 items of feedback in the form either of ‘likes’ of our posts or comments.

On Twitter the DEC has a very similar Klout score – a measure of influence, not just followers – to Save the Children UK and Oxfam GB.

£71

58%

was given to DEC

Our new ThankQ fundraising database is now in place and we are embarking on a process to check how donors wish to be communicated with.

The fundraising committee was established this year with delegated authority from the board. The committee is chaired by a new Independent Trustee Judy Beard who has excellent fundraising credentials; she was given a Lifetime Contribution Award at the Institute of Fundraising National Awards in 2009. The committee’s remit is to consider strategies for maximising DEC appeals

income; develop a fundraising plan and budget for different sorts of appeal; and hold a review of fundraising after each appeal. Much work has been done during the year to consider the fundraising strategy and to make more use of our member agency’s fundraising experience.

DEC received a generous legacy donation towards its work and the trustees have agreed to set up an expendable endowment for 10 years to contribute to achieving DEC objectives.

“ Thank you for your response. I have printed out the relevant forms and will get on the case. May I take this opportunity to say what a fantastic job your organization does and thank you for all the time and effort it must take to coordinate these things.”

– Wendy B, fundraiser

PLANS FOR THE FUTURE

MILLION

42%

directly to Members

The fundraising committee will consider how the secretariat and member fundraisers work together to deliver the fundraising strategy. There is a challenge to ensure that our brand clearly incorporates and promotes the trusted charities that make up the DEC and when members fundraise for an appeal that we can be clear how donations would be dealt with.

20

DEC Annual Report 2010–11

DEC Annual Report 2010–11

STRATEGIC OBJECTIVE 2: BUILDING TRUST ONLINE COMMUNICATION The board agreed the communications strategy which highlighted that, in order to build trust, the DEC needs to communicate with the public during the whole two year life of the programmes funded and to be clear about the humanitarian challenges faced by members in delivering aid. The strategy also endorsed increased online activity by the DEC through social media and a redeveloped website. DEC agreed and implemented an approach for Scotland and Wales media work during appeals led by staff in country in support of the secretariat.

RAPID RESPONSE We have written the specification for a new website. The new website will have more accessible information about how we are using appeal donations and it will make it easier for visitors to link with other digital communities such as facebook and Twitter.

We continue to have close working relationships with members of the Rapid Response Network to review how we work together for appeals and this year gave more time to clarifying processes with our broadcaster partners.

Internally, the site will allow more efficient behind the scenes activity to update website content. The new site will be live in the summer of 2011.

ACCOUNTABILITY

INDEPENDENT REPORT

Our accountability framework continued to provide assurance over the good use of DEC funds, see page 14 –15. The annual assessment process culminated in a programme of peer challenge sessions for our member agency trustees. These meetings, each hosted by an independent trustee, offered a forum for our agency chief executives to discuss the key issues affecting their organisations.

As part of our ongoing learning programme we commissioned and published the independent report ‘Urban Disasters – lessons from Haiti’. This included a warning that the world should expect three to five big urban disasters in the next 10 years. It said that the 950 million people now living in urban slums would be particularly vulnerable during any disaster. Three of the potential urban disasters which aid workers fear most are earthquakes affecting Tehran, Istanbul or Kathmandu.

“ I complement DEC and its member agencies for their work and this reflective study. We at the Asia task force would like to engage further with you to explore areas of mutual learning. Some of these lessons can be brought into the disaster management practice in asia directly, and can also be taken up for policy level engagement through platforms such as the UN International Strategy for Disaster Reduction. The issue of urban risk reduction is also going to be a major concern at the upcoming global platform.”

–R ajib Shaw, Associate Professor and Chair, UN Asia regional task force for urban risk reduction

The report highlighted 10 practical lessons that should guide future urban disaster responses. It has been shared with organisations outside as well as within the DEC, it is featured on the DEC website and on the ALNAP website.

PLANS FOR THE FUTURE Our plans for 2011/12 will centre on effective implementation of the new website and engaging with our donors to understand how to provide them with information about how we use money raised.

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22

DEC Annual Report 2010–11

DEC Annual Report 2010–11

23

STRATEGIC OBJECTIVE 3: WORKING TOGETHER EFFECTIVELY CHANGES AT THE DEC

BOARD OF TRUSTEES

We said farewell to our chairman Mike Walsh in March 2011 and appointed a new chairman Clive Jones CBE. The board sub committee structure was reviewed and changed during the year and the work of the risk and remuneration committees has been shared between the audit committee and the board.

Clive Jones CBE

Rose Caldwell

Membership and Nominations

Risk

Mike Walsh

Saleh Saeed

Membership and Nominations

Accountability

Tom Wright CBE

Carolyn Miller

Chief Executive Merlin

Audit, Chair Membership & Nominations

Fundraising

Risk, Membership & Nominations, Fundraising

The DEC has improved a number of systems including the database and finance systems and now has a hosted ‘cloud’ server which allows us more flexible working.

Implementing the new systems has involved several training sessions and our user guides are helping with new user induction.

Adrian Martin FCA

Richard Miller

Barbara Stocking

Chairman DEC (appointed 24th March 2011)

Chairman DEC (resigned 23rd March 2011)

Chief Executive Islamic Relief

Chief Executive Age UK

Director ActionAid UK

Chief Executive Oxfam GB

Audit

Justin Forsyth

Sir Nicholas Young

Chief Executive Save the Children

Chief Executive British Red Cross

(appointed 1st September 2010)

Audit, Membership & Nominations

Chris Bain Accountability

Dr Sheila Adam

Loretta Minghella

Independent Trustee Medical practitioner and director within NHS and Department of Health

Director Christian Aid

(appointed 6th April 2010) Accountability

Independent Trustee Vice Chairman

Honorary Treasurer Non Executive Director of Morgan Sindall plc, Safestore Holdings plc, M&C Saatchi plc and RSM Tenon Group PLC. Former Chief Executive of Reynolds Porter Chamberlain LLP and former Managing Partner of BDO LLP

Independent Trustee Chief Executive, Mentorn Media Accountability, Membership & Nominations, Fundraising

Judy Beard

Co-opted Independent Trustee Chair Fundraising (appointed 15th December 2010)

Chair Accountability; Membership & Nominations

SECRETARIAT EMPLOYEES

Our database has enabled us to be more efficient in claiming Gift Aid from HMRC to allow us look back at donations over a 4 year period not just for one appeal. To deal with this the wording on promotional materials has changed during the year to allow some flexibility on how the money is used. The board has agreed to ring fence gift aid for appeals funding only so it will not be used to fund DEC overheads.

Victoria Hardman

John Willis

Membership & Nominations

Risk

Accountability, Membership & Nominations

Accountability

Chief Executive World Vision UK

Chief Executive Care International UK

Independent Trustee Vice Chairman Standard Chartered Capital Markets Ltd.

Chair Audit, Remuneration, Chair Risk, Membership & Nominations

Justin Byworth

Geoffrey Dennis

Ann Grant

Matthew Frost

Chief Executive Tearfund

Director CAFOD

The secretariat has held learning review sessions after each of the appeals to ensure that we incorporate improvements from each appeal. We have increased the number of member inductions, to ensure that any new staff can find out about the processes they will use when they run a DEC programme, and now run these on a quarterly basis.

Executive Director Concern Worldwide UK

PLANS FOR THE FUTURE With the recruitment of a new chairman we will ensure that there is an appropriate period of induction and familiarisation with the sector as a whole.

Brendan Gormley

Annie Devonport

Kathryn Hindley

Cait Turvey Roe

Erynn Linabury

Brendan Paddy

Shankar Vipulanandarajah

Lydia Roshanzamir

Timothy Aseervatham

Saunvedan Aparati

Thank you Mike

Chief Executive

Outgoing Chairman Mike Walsh has successfully led the DEC board of trustees through some of its most challenging moments, including the effective disbursal of the Tsunami appeal funds, the sensitivities of Gaza, and finally two of our biggest appeals for the earthquake in Haiti and the floods of Pakistan (where he is pictured helping with an Islamic Relief project). Mike’s calm good humour and inclusive style has enabled him to build a stronger DEC, with a better resourced secretariat and a demonstrable commitment to excellence and public accountability. He will be greatly missed.

Deputy Chief Executive Donations and Database Officer Fundraising Manager (to 31/12/10) Finance Manager

Humanitarian Programmes Advisor Accountability & Audit Manager Communications Manager Office Administrator

Web Editor (to 17/09/10)

There will be changes to secretariat and member activity arising from the fundraising strategy changes. The brand adjustments are likely to mean closer ties between member and DEC brands and require discussions with all members.

We will continue to facilitate DEC learning and improvement and thus help to ensure that donations are spent on high quality aid work.

24

DEC Annual Report 2010–11

DEC Annual Report 2010–11

25

STRATEGIC OBJECTIVE 3: WORKING TOGETHER EFFECTIVELY OUR PEOPLE & PARTNERS TRUSTEES RESPONSIBILITES The DEC board of trustees is accountable for the actions of the DEC. The board determines the policies that govern the way that the organisation functions. It is responsible for determining whether or not a particular emergency fulfils the appeal criteria. The DEC allocates money raised by an appeal on the basis of a formula intended to reflect the capacity of each member agency.

Through its sub committees the board monitors how allocated funds are spent and ensures member agencies plan their programmes in accordance with the parameters of the appeal. The effectiveness of the use of allocated funds is the responsibility of each member agency. The board of trustees’ decisions are made on the basis of a vote. Each member trustee and independent trustee and the honorary treasurer has an equal voting right, an abstention in an appeal decision making situation is counted as a vote against an appeal. In the case of a split vote, the casting vote is made by the DEC chairman.

MAJOR SUPPORTERS 2010/11 Independent trustees chair each of the sub committees which oversee key aspects of DEC activity and report back to the full board.

Roles of the Board Sub Committees

Trustees are nominated, elected and replaced as follows:

The audit committee is responsible for reviewing the draft financial statements and considering the external auditors management letter. In addition the committee is responsible for: advising trustees on the appointment of external auditors’ reviewing external audit plans; reviewing the effectiveness of the internal control and risk management systems; and monitoring the implementation of audit recommendations.

• The chief executive officer of each member agency is an ‘ex officio’ member of the DEC board.

• The chairman and independent trustee posts are advertised and the independent trustees nominate a suitable candidate to the member trustees for approval. The candidate nominated cannot be a member trustee.

• The chair and independent trustees hold office for a term of three years and may be reappointed for a second term and then retire from office.

• The trustees appoint an honorary treasurer and decide the term for the honorary treasurer.

• Trustee induction – Upon joining the DEC board, new trustees are given an intensive induction explaining their roles and responsibilities, they are briefed on the history of the DEC and are provided with an information pack.

Audit Committee

Membership and Nominations Committee This committee is responsible for the environment scanning (membership criteria); decisions on action with nonperforming members and recruitment of independent trustees.

Accountability Committee The committee is responsible for developing accountability policy; monitoring member agency and secretariat performance against this; and overseeing secretariat activity to promote learning and accountability.

Fundraising Committee The committee’s remit is to consider strategies for maximising DEC appeals income; develop a fundraising plan and budget for different sorts of appeal; hold a review of fundraising after each appeal.

Central to the DEC ways of working are our relationships with numerous partners and allies. The trustees warmly acknowledge and express sincere thanks to the following organisations that supply services and assist DEC secretariat at appeal time.

TV broadcasters: BBC, BSkyB, Channel 4, Channel 5, ITN, ITV Networks, Al Jazeera, S4C, Community Channel, Mentorn Media.

Radio Broadcasters BBC Radio, Radiocentre and Commercial Radio stations, Radio Advertising Clearance Centre.

Donations, logistics and processing British Bankers’ Association, BT, Royal Mail, RBS Worldpay, Post Office Ltd, Allied Irish Bank (GB), Bank of Ireland, Barclays Bank, Clydesdale Bank, Yorkshire Bank, Co-operative Bank, Coutts & Co, First Trust Bank, HSBC Bank, Lloyds Banking Group, Northern Bank, The Royal Bank of Scotland Group, Santander, Ulster Bank

PROFESSIONAL ADVISORS Bankers

Solicitors

Solicitors

Auditors

Volunteers

Registered Office

The Co-operative Bank plc 9 Prescot Street London E1 8BE

Bates, Wells & Braithwaite London LLP 2– 6 Cannon Street London EC4M 6YH

Debevoise & Plimpton LLP Tower 42 Old Broad Street London EC2N 1HQ

Crowe Clark Whitehill LLP St Bride’s House 10 Salisbury Square London EC4Y 8EH

The Secretariat has benefited from the services of volunteers throughout the year. We are grateful to Dawn Webster, Pamela Chowdhury, Mahvish Inayat, Owen Kennedy, Katie Carleton and Susan Mohammad for their time and enthusiasm.

1st Floor 43 Chalton Street London NW1 1DU

The Disasters Emergency Committee is a UK registered charity (number 1062638) and a UK company limited by guarantee (number 3356526). Its governing document is the Memorandum and Articles of Association. The DEC operates as a fundraising umbrella organisation for 13 Member Agencies (Non Government Organisations – NGOs). It is governed by a Board consisting of the Chief Executive Officer from each Member Agency, together with four independent trustees, Chairman and Honorary Treasurer. These Trustees are also Directors of the Company.

26

DEC Annual Report 2010–11

DEC Annual Report 2010–11

27

FINANCE

Trustees’ responsibilities The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees who are also the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law. 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 charity and of the surplus or deficit of the charity for that period. In preparing these financial statements, the trustees are required to:

Achievements and Performance

transactions and 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for reviewing the major risks which the DEC is exposed to and ensuring that systems and procedures are established to manage these. The DEC has a robust risk management process which draws on risk reporting by member agencies and the secretariat to the risk management committee and the Board. Risks around Secretariat staff turnover and the DEC’s ability to keep up with the fast changing world of new media were amongst those identified and managed during the year.

• select suitable accounting policies and then apply them DEC cost ratios change from one year to another depending Financial on the public’s response to review consistently; •the make judgments and accounting that are reasonableon charitable activities as a appeals launched during estimates each year.

Expenditure The including gift aid and interest receivable for the and prudent; percentage of total resources expended over the past five years is total overincome 98%. During these £49.51m for (2010 - £73.69m). The DEC launched •five state whether Accounting Standards have been years the applicable DEC has UK distributed £386m of donated funds year to itsamounted member toagencies an appeal for the Pakistan floods which raised £40.7m including followed, anyareas material departures disclosed and their relief subject work intothe hit by disasters. gift aid and additional income in the year of £6.5m was received explained in the financial statements; for the Haiti income Earthquake Appeal •Cumulative prepare the fundraising financial statements on a thepercentage ‘going concern’ basis, costs, as of cumulative voluntary over the launched in the previous year.

Distribution of appeal funds to member agencies amounted unless it is inappropriate to presume that the company will past five years is 3.05%. The DEC has raised in excess of £190m over the last five years to £57.0m (2010 - £23.7m) for their relief expenditure on the continue in business. of which £5.9m was spent on fundraising. current appeals and appeals launched in previous years. The remaining funds for the appeals for Myanmar, Congo and Gaza The trustees are responsible for keeping adequate accounting The DEC is fortunate to benefit from the support of national broadcasters and a number of were disbursed to member agencies in May 2011. records that are sufficient to show and explain the charity’s

other companies (see page 21) which together enable us to keep our fundraising costs low.

Table 1. Analysis of cost of generating income over last five years (£’000) Year

2006/07

2007/08

2008/09

2009/10

2010/11

Total

19,797

23,036

25,830

73,687

49,511

191,961

Cost of generating funds

604

1,020

1,174

1,343

1,712

5,854

Cost of generating funds (%)

3.05

4.43

4.55

1.82

3.46

3.05

Total incoming resources

Table 2. Analysis of resources expended on charitable activities over last five years (£’000) Year

2006/07

2007/08

2008/09

2009/10

Total

156,492

110,739

37,782

23,874

57,126

386,013

Total resources expended

157,214

111,910

39,224

25,452

59,077

392,870

Volunteers

99.54

98.95

96.32

93.80

DEC cost ratios change from one year to another depending on the public’s response to the appeals launched during each year.

Expenditure on charitable activities as a percentage of total resources expended over the past five years is over 98% (See Table 2). During these five years the DEC has distributed £386m of donated funds to its member agencies for their relief work in the areas hit by disasters.

Cumulative fundraising costs, as a percentage of cumulative voluntary income over the past five years is 3.05% (See Table 1).

The DEC has raised in excess of £190m over the last five years of which £5.9m was spent on fundraising.

The DEC is fortunate to benefit from the support of national broadcasters and a number of other companies (see page 25) which together enable us to keep our fundraising costs low.

As stated in previous year’s report, the secretariat utilised part of the reserves on further development of the donor database and commenced improvement of its website as part of the communication strategy. At the year end the general reserves amounted to approximately 7 months of secretariat’s costs.

As at 31st March 2011, the unrestricted general reserves were £551,000, designated for Pakistan Appeal £4,019,000 and expendable endowment £1,710,000 (£618,000, nil, nil)

Public Benefit Reporting In this respect the trustees have noted and paid due regard to the Charity Commission’s statutory guidance on public benefit that is relevant to the DEC’s mission, and the report has highlighted details of the DEC’s activities that illustrate how our work fulfils that mission and the significant benefits it brings to:

The benefit to the DEC of volunteer support throughout the year is not easily expressed in monetary terms; however, on average this is roughly equivalent to one full time administration support officer.

• people in poorer countries in urgent need of emergency relief regardless of race, creed or nationality through the funding provided to 13 of the UK’s leading humanitarian agencies (the public benefit is described in the three appeal summaries for the Pakistan, Haiti, and Indonesia, Philippines and Vietnam appeals).

• the promotion of the efficiency and effectiveness of life saving assistance and the alleviation of poverty.

Investment policy and performance

Auditors

Under the memorandum and articles of association, the charity has the power to make investments. However, the charity needs to be in a position to enable member agencies to react very quickly to emergencies and therefore has a policy of keeping funds in short-term deposits (i.e. fixed term or call deposits with top security rating and fixed interest or with a fixed relationship to base rate) which can be accessed readily. The base rate during the year remained at 0.5% but the average yields from short term deposits were in the region of 0.70% to 0.75%. The performance is well in excess of bench mark per the investment policy. DEC has been investing in ‘AAA’ rated liquidity funds in order to minimise risks associated with large scale investment and banks with UK government backing and with its own bankers, the Co-operative Bank. At the balance sheet date funds totalling £42.8m were on short term fixed deposits and £4.7m in interest bearing current accounts. The trustees will be reviewing the investment policy during the financial year 2011/12.

Crowe Clark Whitehill LLP has expressed its willingness to continue as auditor for the next financial year.

Volunteers

Each of the persons who is a trustee at the date of approval of this report confirms that: • so far as the trustees are aware, there is no relevant audit information of which the company’s auditors are unaware; and • the trustee has taken all the steps that s/he ought to have taken as a trustee in order to make him/herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

This confirmation is given and should be interpreted in accordance with the provisions of section S.418 of the Companies Act 2006.

This report was approved by the board and signed on its behalf by:

Reserves policy

2010/11

Resources expended on charitable activities

Resources expended on charitable activities (%)

Achievements and Performance

96.71

98.26

The general reserve fund represents the unrestricted funds in the balance sheet. The trustees have reviewed the requirement for free reserves, which are those unrestricted funds not designated for specific purposes or otherwise committed. The trustees concluded that there should be a steady release of funds from the reserves to the operational costs in order to bring the current level of reserves equivalent to 6 months of the secretariats costs to approximately 3 months costs. This was made possible by the charity benefiting from an expendable endowment to the value of £1.7m during the year which will be used over 10 years to support the activities of the DEC.

Clive Jones Chairman 22nd June 2011 1st Floor 43 Chalton Street London NW1 1DU

Adrian Martin Honorary Treasurer

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DEC Annual Report 2010–11

DEC Annual Report 2010–11

FINANCE

Independent Auditor’s Report to the Members of Disasters Emergency Committee We have audited the financial statements of Disasters Emergency Committee for the year ended 31 March 2011 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes numbered 1 to 15.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditor As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s Ethical Standards for Auditors.

Opinion on financial statements

Notes

In our opinion the financial statements: • give a true and fair view of the state of the charitable company’s affairs as at 31 March 2011 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and • have been prepared in accordance with the requirements of the Companies Act 2006.

Opinion on other matter prescribed by the Companies Act 2006 In our opinion the information given in the Trustees Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements.

Unrestricted funds

Endowment funds

£’000

£’000

Incoming resources

Total

Total

2011

2010

£’000

£’000

42,811

46,830

72,971

-

540

540

Restricted income funds £’000

4,019 540

Incoming resources from generated funds Voluntary income Appeal income Donations from Member Agencies

25

1,710

-

1,735

74

4,584

1,710

42,811

49,105

73,585

5

-

401

406

102

4,589

1,710

43,212

49,511

73,687

3

412

-

1,300

1,712

1,343

4

-

-

57,012

57,012

23,684

3

-

-

114

114

190

-

-

57,126

57,126

23,874

225

-

7

232

235

637

-

58,433

59,070

25,452

3,952

1,710

(15,221)

(9,559)

48,235

Other voluntary income

Investment income

2

Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: • adequate accounting records have not been kept; 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.

Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error.

This includes an assessment of: whether the accounting policies are appropriate to the company’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the directors; and the overall presentation of the financial statements.

We read all the information in the Trustees’ Annual Report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.

Statement of Financial Activities for the year ended 31st March 2011

Statement of Financial Activities st 2011 (incorporating the income and expenditure account) for the yearthe ended (incorporating income31 and March expenditure account)

Pesh Framjee Senior Statutory Auditor For and on behalf of Crowe Clark Whitehill LLP Statutory Auditor London 24 June 2011

Total incoming resources

Cost of generating funds Costs of generating voluntary income Charitable activities Distribution to Member Agencies Lesson learning and evaluation

Governance costs Total resources expended

3

Net (expenditure)/income for the year Total funds at 1 April

13

618

-

61,171

61,789

13,554

Total funds at 31 March

13

4,570

1,710

45,950

52,230

61,789

All the above results are derived from continuing activities. All

The notes to the financial statements are an integral part of

All the above results are derived from continuing activities.thisAllstatement gains and losses are recognised in the gains and losses are recognised in the year and are included of financial activities. year and are included above.of Accordingly a statement of total realised gains and losses has not been above.

Accordingly a statement total realised gains and prepared. losses has not been prepared.

The notes to the financial statements are an integral part of this statement of financial activities.

Registered Charity number: 1062638

Registered company number: 3356526

29

30

DEC Annual Report 2010–11

DEC Annual Report 2010–11

Balance Sheet st

as at 31 March 2011 FINANCE Balance Sheet

Cash Flow Statement

Balance Sheet2011 as at 31st March

for the year ended 31st March 2011

st

as at 31 March 2011

Balance Sheet as at 31st March 2011

2011 £’000

2010 2011 Fixed Assets £’000 £’000

2010 £’000

Tangible assets Fixed Assets Fixed Assets Tangible assets Tangible assets Current Assets 164 124 Debtors Current Assets Cash andAssets short term deposits Current Debtors 11,498 7,728 Debtors Cash and short term deposits 47,493 55,568 Cash and short term deposits Creditors: amounts falling due within 58,991 63,296 one year Creditors: amounts falling due within Creditors: falling due within Net assets one current year amounts (6,925) (1,631) one year Net current assets 52,066 61,665 Net current Total assetsassets less current liabilities

551 4,019

Cash Flow Statement for the year ended 31st March 2011

Notes Notes Notes

2011 £’000 2011 2011 £’000 £’000

2010 £’000 2010 2010 £’000 £’000

2010 £’000 2010 2010 £’000 £’000

8

164

124

8 8 9

164 164 11,498

124 124 7,728

10 9 9 10 10

47,493 11,498 11,498 47,493 58,991 47,493 58,991 58,991 (6,925)

55,568 7,728 7,728 55,568 63,296 55,568 63,296 63,296 (1,631)

52,066 (6,925) (6,925) 52,066 52,066 52,230

61,665 (1,631) (1,631) 61,665 61,665 61,789

52,230 52,230 52,230 52,230

61,789 61,789 61,789 61,789

11 11 11

Net assets Total assets less61,789 current liabilities 52,230 Total assets less current liabilities Net assets 52,230 61,789 Net assets Funds Unrestricted funds Funds General reserves Funds Unrestricted funds Designated for Pakistan Floods Appeal Unrestricted General reserves 618funds General reserves Designated for -Pakistan Floods Appeal Expendable Designated forendowment Pakistan Floods Appeal 4,570 618 Expendable endowment 1,710 Restricted income funds Expendable endowment

13 13 13 13 13 13 13 13 13 13 13 13

Restricted income funds 45,950 61,171 Restricted income funds

13 13

Total Funds Total Funds 52,230 Total Funds .

2011 £’000 2011 2011 £’000 £’000

61,789

551 4,019 551 551 4,019 4,019

4,570 1,710 4,570 4,570 1,710 45,950 1,710

618 618 618-

618 618 61861,171-

45,950 45,950

61,171 61,171

52,230

61,789

52,230 52,230

61,789 61,789

.The financial statements on pages 29 to 37 were approved by the board on 22 June 2011 and signed .on their behalf by: financial on pages approved by theThe board on 22 statements June 2011 and signed29 to 37 were approved by the board on 22 June 2011 and signed The financial on pages 29 to 37 were approved by the board on 22 June 2011 and signed on their behalfstatements by: on their behalf by: Clive Jones Adrian Martin Chairman Honorary Treasurer Clive JonesAdrian Martin Adrian Martin Clive JonesHonorary Treasurer Adrian Martin Chairman Honorary Treasurer Chairman Honorary Treasurer Registered Charity Number: 1062638

Registered Charity Number: 1062638 Company Number: 3356526 Registered Charity Number: 1062638

Registered Company Number: 3356526

-8-8-8-

Registered Company Number: 3356526 Registered Company Number: 3356526

2011 £’000

2010 £’000

(9,559)

48,235

Depreciation charge

50

37

(Increase) in debtors

(3,770)

(6,126)

Increase in creditors

5,294

748

(406) ________

(102) ________

(8,391)

42,792

406

102

(90) ________ (8,075)

(136) ________ 42,758

(3,922)

(34,417)

________ (11,997) ________

________ 8,341 ________

31st March 2010

Cash flow

31st March

16,645

(11,997)

4,648

38,923 ________ 55,568 ________

3,922 ________ (8,075) ________

42,845 ________ 47,493 ________

Reconciliation of net outgoing resources to net cash outflow from operating activities Net incoming/(outgoing) resources

Interest receivable Net cash inflow/(outflow) from operating activities Returns on investments and servicing of finance Interest receivable Capital expenditure Payments to acquire tangible fixed assets Cash inflow/(outflow) before management of liquid resources Management of liquid resources (Increase)/decrease in investments held on short term deposits Increase/(decrease) in cash

Analysis of changes in net cash balance

Cash at bank and in hand Short term deposits Cash and short term deposits

Registered Charity Number: 1062638

2011

Registered Company Number: 3356526 -9-

31

32

DEC Annual Report 2010–11

DEC Annual Report 2010–11

FINANCE

NotesNotes toNotes thetofinancial statements to the financial statements the financial statements

Notes to the financial statements for the year ended 31st March 2011

Notes toNotes thetofinancial to the financial statements statements Notes the financial statements

1. Accounting policies (a) Basis of accounting The accounts have been prepared under the historical cost convention and in accordance with the Companies Act 2006, applicable accounting standards and with the Statement of Recommended Practice on Accounting and Reporting by Charities (SORP 2005).

The Trustees Report includes a review of financial performance and the charity’s reserves position. We have adequate financial resources and are well placed to manage the business risks.

Our planning process, including financial projections, has taken into consideration the current economic climate and its potential impact on the various sources of income and planned expenditure. We have a reasonable expectation that we have adequate resources to continue in operational existence for the foreseeable future. We believe that there are no material uncertainties that call into doubt the charity’s ability to continue.

The accounts have therefore been prepared on the basis that the charity is a going concern.

(b) Incoming resources All incoming resources are included in the SOFA when the charity is legally entitled to the income and includes associated tax reclaims. Income from member agencies is treated as donations and is accounted for when received.

During the year the DEC has benefitted from advertising and donor fulfilment services received free or at discounted rates from many service providers. The value of these services is not reasonably quantifiable and measurable and the cost of identifying them and assessing their value to the DEC would outweigh the benefit to users of the accounts. Therefore no value has been attributed to these services in the accounts.

(c) Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources. Overhead costs that are premises related are allocated on a floor area basis, staff costs are allocated on an estimate of time usage and other overheads have been allocated on the basis of the head count.

Fundraising expenditure has been shown separately. These costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Governance costs are the costs associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. Included within this category are costs associated with the strategic as opposed to day to day management of the charity’s activities.

st for thefor year 31stended March 2011 forended the March 2011 the yearyear ended 31st31 March 2011

Support costs which include costs associated with general management, payroll administration, budgeting and accounting, information technology, human resources, and financing are allocated across the categories of charitable expenditure, governance costs and the costs of generating funds. The basis of the cost allocation has been explained in the notes to the accounts. Central overheads are allocated on the basis of their use with the aim of ensuring that those costs remaining within administration relate to the management of the charity’s assets, organisational administration and statutory requirements. (See note 3.)

(d) Fund accounting Unrestricted funds comprise: • General funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity • Designated funds which have been designated for specific purposes by the trustees.

Expendable endowment relates to funds held on trust to be retained for the benefit of the Charity as a capital fund.

It is distinguishable from unrestricted funds in that there is no requirement to spend the funds until the Charity trustees decide to.

Restricted income funds are funds subject to specific restrictions imposed by donors or by the appeal. The purpose and use of the restricted funds is set out in note 13.

(e) Depreciation Tangible fixed assets are stated at cost.

Depreciation is provided on all tangible assets at values calculated to write off the cost over their expected useful economic lives as follows: Furniture and fittings: 20% straight line method Database & Finance Software: 20% straight line method Web development: 33% straight line method The Charity will capitalise items costing £1,000 or over.

(f) Operating leases Costs in respect of operating leases are charged to the income and expenditure account on a straight line basis over the lease term.

(g) Company status The charity is a company limited by guarantee. The members are the trustees named on page 23. The liability in respect of the guarantee, as set out in the memorandum, is limited to £1 per member of the company.

st for theforyear forended the year 31stended March 2011 March the year ended 31st 31 March 20112011

2. Investment income

Bank interest received Bank interest received Bank interest received

Bank interest Bank received interest received Bank received 3. Total expended 3.interest Total resources expended 3. resources Total resources expended

2011 2011 2010 2010 2011 2010 £’000 £’000 £’000 £’000 £’000 £’000 406 406406 102 102102 2011 20112011 2010 20102010 £’000 £’000£’000 £’000 £’000£’000 406 406 406 102 102 102

Allocated Allocated Allocated Member Other direct Total Total support Member Other direct Total support Member Other direct support 3. Total resources 3. Total resources expended expended allocations 2011 2011 costs costs allocationscosts costs costs 2011 costs 3. Total resources expended Total 2010 Total 2010 allocations Total 2010 Allocated Allocated Allocated £’000 £’000 £’000 £’000 £’000 £’000 £’000£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000 Member Other direct Total Member OtherOther direct support support Total Total Member direct support Cost of Cost generating Cost of generating of generating allocationscostscosts costs allocations costs costscosts 2011 20112011 Total 2010 allocations TotalTotal 20102010 1,712 1,712 1,425 287 287287 1,712 1,343 1,343 1,343 voluntary income voluntary income - -1,425 1,425 voluntary income £’000 £’000£’000£’000 £’000£’000 £’000 £’000£’000 £’000 £’000£’000 £’000 £’000£’000

Distribution to Distribution Distribution to to Cost ofCost generating Cost of generating of generating 57,012 - 57,012 57,01223,68423,684 23,684 member agencies member agencies 57,01257,012 - - -57,012 member agencies -1,425 1,4251,425 287 287 287 1,712 1,7121,712 1,343 1,3431,343 voluntary income voluntary income voluntary income Lesson Lesson learning andlearning Lesson learning and and Distribution Distribution to Distribution to to evaluation evaluation - - 114 114114 - 114 114114 190 190190 evaluation 57,012 - 57,012 57,01223,68423,684 23,684 member agencies member agencies 57,01257,012 - 57,012 member agencies Governance 7 232 232232 235 235235 Governance Governance - 7 7 225 225225 Lesson learning Lesson andlearning Lesson learning and and - 114 114 114 114 evaluation evaluation 114 114 190 190 190 evaluation Total resources resources TotalTotal resources 57,01257,012 57,0121,546 1,546 1,546 512 51259,070 512 59,070 59,07025,45225,452 25,452 expended expended expended Governance Governance 7 232 232 232 235 235 235 Governance 7 7 225 225 225 Total resources resources TotalTotal resources expended expended expended

57,01257,012 57,0121,546 1,5461,546 512 512 59,070 512 59,070 59,07025,45225,452 25,452 Distribution to member isagencies the amount paid and committed during during the during year tothe Distribution toagencies member is the amount paid committed Distribution to member agencies is the amount paid andand committed the yearyear to to each participating member agency subject to subject the to agreed allocation.

The agreed each participating member agency to the agreed allocation. agreed each participating member agency subject the agreed allocation.

TheThe agreed allocation of money raised fromraised anfrom appeal is based on formula intended tointended match allocation of money from an appeal is abased a formula to match allocation of money raised an appeal is based on aonformula intended to match Distribution to member agencies is the amount paid and committed during thecommitted year to the eachduring participating the capacity of each participating member. the capacity of each participating member. the capacity of each participating member.

Distribution Distribution to member to agencies member is agencies the amount is the paid amount and committed paid and during year to the to Distribution to member agencies is the amount paid and committed during the year year tomember agency subject to the agreed allocation. The agreed allocation of money raised from an appeal is based on a formula each each participating each participating member agency member subject agency to subject the agreed to the allocation. agreed allocation.

The agreed The agreed participating member agency subject to the agreed allocation. The agreed intended to match the capacity of each participating member. allocation of allocation money raised ofsupport money from raised an appeal from an is based appeal on iselement abased formula on intended a formula intended match toand match allocation ofsupport money raised from an appeal is an based on element a formula to match Allocated support costs: costcosts: allocation includes of judgement and theand Allocated allocation includes an element oftojudgement Allocated costs: costcost allocation includes an of intended judgement the the the capacity the of capacity each participating of each participating member. member. the capacity of each participating member.

Allocated support costs: cost includes ancost element ofofjudgement and the charity has had to consider charity charity has had to consider cost of benefit detailed and record charity has had to the consider the ofcalculations detailed calculations and record the cost has had to allocation consider thebenefit cost benefit detailed calculations and record benefit ofkeeping. detailed calculations andfull record To ensure cost recovery on projects the adopts keeping.

To ensure fullensure cost recovery on projects the charity adopts a policy ofa policy keeping. full cost recovery onfull projects the charity adopts To To ensure costkeeping. recovery on projects the charity adopts a charity policy of ofa policy of allocating costs to the respective cost headings through the year. This allocation includes support costs where they allocating costs to the respective cost headings through the This allocation allocating costs to costs: the respective cost headings through the year. allocating costs to the respective cost headings through the year.

This allocation Allocated Allocated support costs: support cost allocation cost includes allocation anincludes element anyear. ofelement judgement of judgement andThis the and the Allocated support costs: cost allocation includes an element judgement andallocation the are directly attributable.

Therefore the support costs shown are a best estimate ofofthe costs that have been so allocated. includes support costs where theywhere are directly attributable.

Therefore the support includes support costs they are directly Therefore the support includes costs where they are directly Therefore the and support charity has charity had to has consider had to the consider cost benefit the cost of benefit detailed ofattributable. calculations detailed calculations and record record charity hassupport had to consider the cost benefit ofattributable. detailed calculations and record costs keeping. shown are a best estimate ofestimate the costs that been so allocated. costs shown are afull best ofprojects the costs that have been so costs shown are aensure best estimate ofon the costs that have been so allocated. keeping. keeping.

To ensure To full cost recovery full cost recovery on the projects charity the adopts charity aallocated. policy adopts ofa policy To ensure cost recovery onhave projects the charity adopts a policy of of allocating allocating costs to the costs respective to the respective cost headings cost through headings the through year. the This year. allocation This allocation allocating costs to the respective cost headings through the year.

This allocation SupportSupport costs and basis allocation: Support costs and basis of allocation: costs andof basis of allocation: includes support includes costs support where costs theywhere are they are attributable. directly attributable.

Therefore Therefore the support the support includes support costs where theydirectly are directly attributable.

Therefore the support Naturecosts of cost Allocation basis 2011 2010 Nature of cost Allocation basis 2011 Nature of cost Allocation basis 2011 20102010 costs shown costs are shown a best are estimate a best of estimate the costs of that the have costs been that have so allocated. been so allocated. shown are a best estimate of the costs that have been so allocated.

Support costs Support and basis costs of and allocation: basis of allocation: Support costs and basis of allocation:

£’000 £’000 £’000 £’000 £’000 £’000

Staff StaffStaff Estimate of Estimate where spend their time of where spend Estimate ofstaff where staffstaff spend theirtheir timetime 358 2011 355 2010 358 355 358 355 NatureNature of cost Nature of cost Allocation Allocation basis basisbasis 2011 2011 2010 2010 of cost Allocation Premises and utilities Premises utilities Premises and and utilities £’000 £’000£’000 £’000 £’000£’000 and other Actual and estimated usage Actual estimated usage and overheads Actual and and estimated usage andoverheads otherother overheads 104 154 154 104 104 Staff Staff Staff Estimate of Estimate where staff of where spend staff their spend time Estimate of where staff spend their their time time 154 358 358 358 355 355 355 Total support Total support Total support Premises and Premises utilities and utilities Premises and utilities 512 459 512 512 459 459 Actual Actual and estimated Actual andusage estimated usage and other overheads and other overheads and estimated usage and other overheads 154 154 154 104 104 104 Total support Total support Total support The DEC aims to keep the cost of generating voluntary income (fund raising costs) 512 512 512 459 459 459 below 5% of appeal income (See Table 1).

Registered Charity Number: 1062638 Company Number: Registered Charity Number: 1062638 Registered Registered Company Number: Registered Charity Number: 1062638 Registered Company Number:

3356526 3356526 3356526

- 12 - - 12Registered --12 - Registered Registered Registered Charity Number: Charity 1062638 Number: 1062638 Registered Company Number: Company Number: Registered Charity Number: 1062638 Company Number: 3356526 3356526 3356526 - 12 - - 12 - 12 -

33

429 53 50 532 53 532 2011

Pensions premiums and life assurances National insurance Total (b) The average number of employees during the year was: Pensions premiums and life assurances

Notes to the financial statements

DEC Annual Report 2010–11 for the year 31st statements March 2011 Notes to theended financial

34

Notes to the financial ststatements for theyear year ended st31 March 2011 for the Notes ended 31financial March 2011 to the statements

Total (b) The average number of employees during the year was:

Full time 9 20111 (b) The average number of employees during the year was: Part time Full time 9 Total 10 Part time 1 2011 Total 10 Full time 9 (c) Employees whose emoluments, excluding employer’s pension Part time 1 contributions, were equal to or greater than £60,000 per annum.

Total (c) Employees whose emoluments, excluding employer’s pension10

for the year ended 31st March 2011

FINANCE The DEC aims to keep the cost of generating voluntary income (fund raising costs)

The DEC aims to keep the cost of generating voluntary income (fund raising costs) The DEC aims keep theincome cost of generating voluntary income (fund raising costs) below 5% oftoappeal (see Figure 10 in the trustees report).

The DEC aims to keep the cost of generating voluntary income (fund raising costs) below 5% of appeal income (see Figure 10 in the trustees report). below 5% of appeal income (see Figure 10 in the trustees report).

Notes to Notes the financial to the financial statements statements below 5% of appeal income (see Figure 10 in the trustees report).

Notes to the statements Notes to the financial statements st financial st Notes to the financial for thestyear forstatements the ended year31 ended March 31 2011 March 2011 st st

Notes to the financial statements for the year ended 31st March 2011

for the year31 ended 31 2011 March 2011 for the ended March for the year ended 31 year March 2011

439 35 47 521 35 521 2010 9 20101 9 10 1 2010 10 9 1 10

contributions, were equal to or greater than £60,000 per annum.

2010 restated 20101 restated1 Disbursements from appeals payable tofollowing the following participating member agencies: Disbursements from appealspayable payable to participating member agencies: Disbursements from appeals to the the following participating member agencies: £100,001 - £110,000 1 1 During the year, the employer’s pension contributions to the above2011 employees 2010 £60,001 £70,000 1 1 restated Total Total amounted to £23,632 (2010: £11,549).

4. Distribution 4. Distribution to member to member agenciesagencies DRC GCA IPV HEA PFA 2011 Total 2010 Total4. Distribution to 4. Distribution to member 4. member Distribution to member agenciesagencies During the- year, the employer’s pension contributions to the above employees £100,001 £110,000 1 1 agencies TotalTotal Total DRC GCA IPV HEA PFA 2011 Total 2010 £’000DRC £’000 GCA £’000 £’000 £’000 £’000 £’000 amounted to £23,632 (2010: £11,549). £60,001 £70,000 1 1 Disbursements Disbursements from appeals from payable appeals to payable the following to the following participating participating member member agencies: agencies: IPV HEA PFA 2011 2010 DRC GCA HEA PFA 2011 2010 (d) The average number of persons employed by the charity during the year £’000 £’000 £’000 IPV £’000 £’000 £’000 £’000 Disbursements from appealsparticipating payable to the following participating Disbursements from appeals payable to the following participating member member agencies:agencies: Disbursements from appeals payable to the following member agencies: During £’000 £’000 £’000£’000 £’000 £’000£’000 £’000 £’000 £’000£’000 was: the year, the employer’s pension contributions to the above employees £’000 £’000 £’000 ActionAid UK 6 131 85 2,825 879 3,926 1,355 (d) The number of£11,549). persons employed by the charity during the year Total amounted Total Total average to Total £23,632 (2010: ActionAid UK 6 131 85 2,825 879 3,926 1,355 Total Total DRC DRC GCA GCA IPV IPV HEA HEA PFA PFA 2011 2011 2010 2010 Total Total Total Total was: 2011 2010 DRC GCA IPV HEA PFA 2011 2010 DRC GCA IPV HEA PFA 2011 2010 DRC GCA PFA £’000 2011 2010 £’000 Age UK - 131 110 916 2,752 1,446 ActionAid UK 6 851,726 1,726 2,825 3,926 1,355 £’000IPV £’000 £’000 HEA £’000 £’000 £’000 £’000 £’000 £’000 £’000 Age UK 110 916 879 2,752 1,446 ActionAid UK 6 131 85 2,825 879 3,926 1,355 Fundraising £’000 £’000 £’000 £’000 £’000 £’000 £’000 6 6 £’000 £’000 £’000 £’000 (d) The average number of persons employed by the charity during the year £’000 £’000 £’000 £’000 £’000 £’000 £’000 British Red British Red 20111 20101 342 3,257 4,038 7,637 3,832 Cross Finance ActionAid UK ActionAid UK 6 131 6 13185 2,825 85 2,825 879 3,926 879 was: 3,926 1,355 1,355 Age UK Cross - 110 1,726 4,038 916 7,637 2,752 3,832 1,446 342 3,257 ActionAid UK 6 85 62,825 13185879 85 2,825 879 Fundraising 3,926 1,355 63 63 ActionAid UK 131 2,825 879 1,355 ActionAid UK 6 131 3,926 1,355 3,926 Age UK 110 2,6141,1071,726 916 550 550 2,752 1,446 CAFOD 86 106 2,614 3,913 Administration British Red CAFOD 86 106 1,107 3,913 Age UK Age UK 110 110 1,726 1,726 916 2,752 916 Finance 2,752 1,446 1,446 1 1 British Red 2011 2010 342 3,257 4,038 7,637 3,832 Cross CARE Int.CARE UK Int. UK UK - 916 110 1,726 916 2,752 1,446 Age UKRed Age -1,726 110 1,726 916 1,446 Total Age UK - Red 110 2,752 1,446 2,752 10 10 British British - - 90 90 1,714 1,7141,596 1,5963,400 3,400 2,340 2,340 7,637 3,832 Cross 342 2,614 3,2571,107 4,038 -342 342 3,257 3,257 4,038 4,038 7,637 Administration 7,637 3,832 3,832 Cross Red British Cross Red British 3 3 Fundraising British Red 6 6 CAFOD 86 106 3,913 550 -4,038 342 3,257 7,637 3,832 Cross -342 342 3,257 4,038 7,637 3,832 Cross7,637 3,832 4,038 Cross CAFOD CAFOD 86-3,257 86 106 106 2,614 2,614 1,107 1,107 3,913 Total 3,913 550 550 10 10 Finance 1 1 CAFOD 86 106 2,614 1,107 3,913 550 Christian Aid 138 1,940 1,307 3,385 2,037 Christian 138 1,940 CAFOD 86 106 2,614 550 CAFOD -106 86-2,614 106 2,614 1,107550 1,107 3,913 550 CAFOD 86 1,107 3,913 6.3,913 Trustees CARE Int. UK Aid - - 90 1,714 1,307 1,596 3,385 3,400 2,037 2,340 CARE Int. UK CARE Int. UK --90 1,714 90 1,714 1,596 1,596 3,400 Administration 3,400 2,340 2,340 Concern Concern 3 3 CARE- Int. UK - 90 -1,714 -1,596 90 1,714 3,400 2,340 CARE- Int. UK 90 1,714 1,596 3,400 2,340 CARE Int. UK 3,400 2,340 1,596 Worldwide UK UK UK 73 CARE Int. - 90 983 7501,714 1,5961,824 1,824 3,400 2,340 73 - - - 983 7501,806 1,806 Worldwide Total 10 10 6.

Trustees Christian AidChristian Aid -138 138 1,940 1,940 1,307 1,307 3,385 3,385 2,037 2,037 Christian Aid 138 1,940 1,307 3,385 2,037 Emoluments -1,940 -1,307 138 1,940 3,385 2,037 Christian -138 138 1,940 1,307 3,385 2,037 Concern Concern Christian Aid - AidChristian - Aid 3,385 2,037 1,307 Islamic Relief Concern Islamic Relief - - 134 134 1,394 1,394 982 9822,510 2,510 1,044 1,044 Concern 73- 983 983 750 1,806 750 1,806 1,824 1,824 Worldwide UK Worldwide UK 73 Concern Concern Christian Aid 138 1,940 1,307 3,385 2,037 73 983 750 1,806 Worldwide UK 73 983 750 1,806 1,824 Worldwide UK 6. Trustees1,824 73 983 750 1,806 1,824 Worldwide UK 73 983 750 1,806 1,824 Worldwide UK None of the trustees received emoluments in the year (2010: nil). Amounts Emoluments Concern Merlin -176 176 493 493 1,629 1,6291,223 1,2233,521 3,521 Merlin 655 655 Islamic Relief Islamic Relief -134 134 1,394 1,394 982 2,510 982 2,510 1,044 1,044 73 7503,633 3,633 1,806 1,824 Worldwide UK Oxfam 41184 184 - - 9,844- 9,8443,952 983 3,952 Islamic- Relief -1,394 - 982 134 1,394 982 Emoluments 2,510 1,044 Oxfam 41 14,02114,021 Islamic -134 134 1,394 982 1,044 Islamic Relief - Relief 2,510 1,044 2,510 reimbursed to two Trustees for travel and other expenditure was £1,635 (2010: of the trustees received emoluments in the year (2010: nil). Amounts Merlin Merlin 176176 493 493 1,629 1,629 1,223 1,223 655 655 3,521 None 3,521 Islamic Relief 134 1,394 982 2,510 1,044 Emoluments None of the trustees received emoluments in the year (2010: nil). Amounts reimbursed to Merlin 176 493 1,629 1,223 655 3,521 Save the Merlin 176 493 1,629 1,223 655 3,521 Merlin 176 493 1,629 1,223 655 3,521 Save the £2,482).

Oxfam Oxfam 41 184 41 184 9,844 9,844 3,952 14,021 3,952 14,021 3,633 3,633 reimbursed to two Trustees for travel and other expenditure was £1,635 (2010: 164 332 1,653 2,409 4,558 2,437 Children two Trustees for travel and other expenditure was £1,635 (2010: £2,482).

164 2,4091,3941,223 4,558 2,437 2,510 Children Oxfam 419,844 1843,952 9,844 3,952 14,021 Oxfam 41 184 9,844 3,952 3,633 to 3,633 Oxfam 655 41 184 14,021 3,633 14,021 Merlin - - - 176 332 4931,653 3,521 Islamic Relief 134 1,629 982 1,044 Notes the financial statements Notes financial statements Save the Save the None of to thethe trustees received emoluments in the year (2010: nil). Amounts - - 98 98 1,377 1,377 660 6602,135 2,135 1,142 1,142 st Tearfund Tearfund st the £2,482).

Save the Save 164 164332 332 1,653 1,653 2,409 2,409 4,558 for 4,558 2,437 2,437 Children Children Save 3,633 the 7.

Net movement funds is stated for theyear year endedin 31 March 2011after charging: Oxfam 41 184 9,844 3,952 14,021 the ended 31 March 2011 164-1,653 -2,409 332 1,653 4,558 2,437 Children 164332 332 1,653 2,409 4,558 reimbursed 2,437 to the Children financial 164 4,558 2,437 2,409 Children to two Trustees statements for travel and other expenditure was £1,635 (2010: Merlin World Vision UK -176 493 1,938 1,629 1,223 3,521 655 Tearfund Tearfund --98 1,377 98 1,377 660 2,135 660 Notes 2,135 1,142 1,142 68 78 1,364 3,448 1,389 st World 68 78 1,938 1,364 3,448 1,389 Tearfund -1,377 -98660 98 1,377 660 for2,135 Tearfund - 98 1,377 660 1,142year1,142 Tearfund 2,135 1,142 2,135 SaveVision the UK the March 2011after charging: to theended financial statements 7.Notes Net movement in31 funds is stated Oxfam 41 184 9,844 3,952 14,021 3,633 2011 2010 World VisionWorld UK Vision UK 686878 1,938 78 1,938 1,364 1,364 3,448 £2,482).

3,448 1,389 1,389

4.4.Distribution to member agencies Distribution member agencies 4. Distribution toto member 4. Distribution to memberagencies agencies

2011 The DECThe aims DEC to keep aims the to keep cost of thegenerating cost of generating voluntaryvoluntary income (fund income raising (fund costs) raising costs) (c) Employees whose emoluments, excluding employer’s pension The DEC aims the to keep thegenerating costincome of generating voluntary income (fund raising costs) DEC aims to generating keep cost of voluntary income (fund raising costs) The DEC aims toThe keep the cost of voluntary (fund raising costs) below 5% below of appeal 5% ofincome appeal(see income Figure (see10Figure in the10 trustees in the trustees report). report). £100,001 - £110,000 contributions, were equal to or greater than £60,000 per annum.

20111 below 5% ofincome appeal income (see10 Figure in the trustees below 5% of(see appeal Figure in the10 trustees report). report). below 5% of appeal income Figure 10 in(see the trustees report).

Disbursements from appeals payable to the following participating member agencies: £60,001 - £70,000 1

ChildrenTotal

284

Total

Tearfund Save the

164 284645 -

- 2,006 645 -

332 1,653 2,409 4,558 2,437 2,006 32,894 32,894 21,183 21,183 57,01257,012 23,68423,684 World Vision UK 98

1,377

660

2,135

ChildrenDRC: 164(DR) Crisis Appeal 332 1,653 2,409 Congo DRC: Appeal World Vision UK Congo (DR) Crisis 68 78 1,938 1,364 3,448 TearfundGCA: - Appeal 98 1,377 660 Gaza Crisis GCA: Gaza Crisis Appeal 284 645 2,006 32,894 21,183 57,012 Total IPV: Indonesia, Philippines, Vietnam Appeal IPV: Philippines, Vietnam World Vision UKIndonesia,Haiti 68Appeal 78 1,938 1,364 HEA: Earthquake Appeal HEA: Haiti Earthquake Appeal PFA: Pakistan Floods Appeal 284Appeal 645 2,006 32,894 21,183 Total DRC: Congo (DR) Crisis Appeal PFA: Pakistan Floods GCA:

Total

World-VisionWorld UK68Vision UK - 78 284 Total Total Total 284 Total 284 645 2,006

1,142

68-1,938 284 645 284 645 32,894

681,364 78 645 2,006 645 2,006 21,183

4,558

2,437

2,135 DRC:

1,142 DRC: (DR) Crisis Appeal DRC: Congo (DR)Congo Crisis Appeal Congo (DR) Crisis Appeal

1,389

23,684 GCA:

3,448 IPV: HEA:

57,012 PFA:

DRC:

78 1,938 3,448 2,006 32,894 2,006 32,894 57,012

1,938 1,364 3,448 1,389 1,364 32,894 21,183 21,183 57,012 32,894 21,183 57,012 23,684 21,183

DRC: Congo (DR)Congo Crisis Appeal (DR) Crisis Appeal

GCA: GCA: Gaza Crisis Gaza Appeal Crisis Appeal GCA: Gaza Crisis Gaza Crisis Appeal GCA: Appeal Gaza Crisis Appeal IPV: IPV: Indonesia, Philippines, Indonesia, Philippines, Vietnam Appeal Vietnam Appeal 1,389 IPV: Indonesia, Philippines, Vietnam Appeal IPV: Philippines, Indonesia, Philippines, Vietnam Appeal Indonesia, Vietnam Appeal HEA: HEA: Haiti Earthquake Haiti Earthquake Appeal Appeal HEA: Haiti Earthquake Appeal Haiti Earthquake Appeal HaitiHEA: Earthquake Appeal PFA: PFA: Pakistan Floods Pakistan Appeal Floods Appeal 23,684 Pakistan Floods Appeal PFA: FloodsPFA: Appeal Pakistan AppealPakistan Floods

for3,448 the 31st March 2011 1,389 1,389year ended

£’000 £’000 £’000 £’000 57,012 23,684 23,684 Registered Charity Number: 1062638 Registered Company Number: 2011 2010 57,012 23,684 23,684movement 7.3356526 Net in funds is stated after Auditors’ remuneration statutory audit feecharging: 24 26 Auditors’ remuneration – –statutory audit fee 24 26 £’000 £’000 £’000 Company £’000 Operatinglease leasepayments payments premises 52 Number: 51 51 Registered Charity Number:– –1062638 Registered Operating premises 52 Auditors’ remuneration – statutory audit fee 24 26 2011 2010 Auditors’ remuneration 24 3356526 - 14 Depreciation charge– statutory audit fee 5026 37 Depreciation charge 50 37 Operating lease payments – premises 52 51 51 Operating lease payments – premises 52 8.Tangible Tangible fixedassets assets 1062638 Registered Charity Number: Registered Company Number: 8. fixed Depreciation charge 50 37 37 Depreciation charge 50 - 14 3356526 8. Tangible Tangible fixed assets 8. fixed assets Software&& ITITSoftware Furniture Web - 14Furniture && Web -

Gaza Crisis Appeal

IPV: Indonesia, Philippines, Vietnam Appeal of employees DRC: 5. Particulars Congo (DR) Crisis Appeal 5. Particulars of employees HEA: Haiti Earthquake Appeal toGaza the financial statements Notes toNotes the financial statements GCA: (a) Crisis Appeal Their total remuneration was: st st Floods Appeal PFA: Pakistan (a) Their total remuneration for the year 31was: March 2011 for the year ended 31ended March 2011

IPV:

Indonesia, Philippines, Vietnam Appeal

HEA:

Haiti Earthquake Appeal

Salaries and wagesFloods Appeal Salaries and wages PFA: Pakistan Registered Charity Number: 1062638 5.

Particulars of employees National insurance National insurance 3356526 Registered Charity Number: 1062638

5. Particulars 5. Particulars of employees of employees 5. Particulars of employees Particulars of employees 5. Particulars of5.employees (a) Their(a) total Their remuneration total remuneration was: was: Their total remuneration was: (a) Their(a) total remuneration was: (a) Their total remuneration was:

2011

st Cost April2010 2010 AtAt1stst1 April At 1 April 2010 Additions Additions st 2010 2010 At2011 1 Additions April 2011 2010 2010 2010 £’000 £’000 £’000 Disposals Disposals Additions Disposals £’000 £’000 £’000

2011 2010 2011 2011 2010 £’000 £’000 2011£’000 2010 £’000 £’000 £’000 Registered Registered Charity Number: Charity Number: 10626381062638 Registered Registered CompanyCompany Number: Number: AtAt 31st March 31st March £’000 £’000 At 31st March Registered Charity Number: 1062638Company Registered Number: Registered Charity Number: 1062638 Registered CompanyCompany Number:Disposals Registered Number: 1062638 Registered Number: 429439 439 Charity 429 2011 3356526 3356526 Registered Company Number: 2011 2011 33565263356526 3356526 At 31st March Registered Company Number: 50 47 47 50

3356526 Pensions premiums and life was: assurances Pensions premiums and life assurances (a) Their total remuneration - 13 Total Total

5. Particulars of employees - 13 -

53 532

(b) The number averageof number of employees during the year was: (b) The average employees during the year was:

(a) Their total remuneration was:

Registered Charity Number: 1062638 3356526 Full time Full time Part time Part time Total Total

Cost Cost

Cost

53 35 532521

2011 £’000

35 521

- 13 -

2010 £’000

Registered Company Number: 2011 2010 2011 2010 - 13 -

9 1 10

9 9 1 1 10 10

2011 9 £’000 1 10

- 13 - 13 -

2011 Depreciation Depreciation Depreciation At 1 April 2010 April 2010 AtAt1 1April 2010 Charge for Year Depreciation Charge forYear Year Charge for Disposals At 1 April 2010 At 31st March Disposals Disposals Charge for Year 2011 31stMarch March AtAt31st

2010 £’000

Registered Charity Number: 1062638 Registered Company Number: 3356526 (c) Employees whose emoluments, employer’s (c) Employees whose emoluments, excludingexcluding employer’s pension pension contributions, were equal to orthan greater thanper £60,000 per annum. contributions, were equal to or greater £60,000 annum.

- 13 - 13 -

Disposals Net Book Value 2011 2011 st At 31 At 31stMarch March NetBook Book2011 Value Net Value 2011

st st 31 March AtAt31 March Book2010 Value At Net 31st March 2011 st 2011 At 31 March st st 2011 31 March2010 2010 AtAt31 March

9. Debtors

At 31st March 2010

Debtors 9.9.Debtors

Office Office

IT Software & IT Software & Fittings Office Equipment development Equipment development Web Furniture &Fittings FurnitureEquipment & OfficeTotal development Web Fittings

development £’000 £’000 £’000

£’000 136 136

136 86 86 86 136

Fittings £’000 £’000

£’000

48 4

£’000 48 48

86 --

-

44 48 4 --

222 222 222 -

52

52 52 -

-

222 27 40 -

27 27 40 40 27 -67 40 67 67 -

155

67

109 155 155

Equipment £’000 £’000

Total £’000 £’000

£’000 55

£’000 189 189

£’000

5 -

43

9 15

33 33 10 10 33 -10 43 43 43 99

155 109 109

9 15 15

109

15

£’000

189

(5)

-5 90 - (5) (5) (5)

0

0 0274 (5)

52 33 10 -

Total Total

0 5 (5) -

90 90 189 90 (5) (5)

274 274 (5) 274

65

5 5 50 -5 (5) (5)110 (5) -(5)

65 65 50 50 65 (5) (5) 50 110 110 (5)

0

- 164

110

0

0 0124

164 164

000

164 124 124

0

124

2011 £’000

2010 £’000

DEC Annual Report 2010–11

35

Chargefor forYear Year Charge for Year Charge 40 Disposals Disposals Disposals 36 DEC Annual Report 2010–11 At31st 31stMarch March At At 31st March 67 2011 2011 2011 NetBook BookValue Value Net Book Value Net At31 31ststMarch March FINANCE At At 31st March 2011 2011 155 2011

40 10 40 - --

10 - 10 (5) - -

50 - (5) (5) (5)

50 50 (5) (5)

67 43 67

43 - 43

110

--

110 110

155 9155

0 99

164 00

164 164

At31 31ststMarch March109 2010 2010 At 31st March 2010 At

109 15109

15 0 15

124 00

124 124

Two to five years - premises

53

52 DEC Annual Report 2010–11

37

Notes to the financial statements for the year ended 31st March 2011

9. Debtors

Debtors 9.9. Debtors

13. Statement of funds 2011 £’000

Prepayments andaccrued accruedincome income Prepayments Prepayments and accrued income and

11,498

2011 2011 £’000 £’000

2010 2010 £’000 £’000

11,498 7,728 11,498

7,728 7,728

2010 £’000

Registered Charity Number: 1062638 3356526 Balance Unrestricted funds

Prepayments andaccrued accrued income includegift giftaid aid tax taxrecoveries recoveriesfor: for: Prepayments and include Prepayments and accrued income include gift aidincome tax recoveries for:

st

st

forMarch the year ended 31 March for31 the year ended 31 March 20112011 for the year ended 2011

Registered CompanyBalance Number:

Designated funds

Distributed to members £’000

Resources expended £’000

31 March 2011 £’000

Expendable endowment

1 April 2010 £’000

Income £’000

618

570

-

637

551

-

4,019

-

-

4,019

General reserve Designated for the Pakistan Floods Appeal

Pakistan Floodson Appeal: £4m basedto on claimto tobe bemade made HMRCafter afterthe theyear yearend. end.

Pakistan Appeal: £4m on claim totoHMRC Pakistan Floods Appeal: £4mFloods based claim to be based made HMRC after the year end. .

Haiti Appeal: £6.53m claim made to HMRC after the year end .

Haiti Appeal: £6.53m claim made to HMRC after the year end .

Haiti Appeal: £6.53m claim made to HMRC after the year end Notes to financial the financial statements Notes tostatements the statements Notes to the financial st

Notes:

- 16 -

Notes to the financial Notes tostatements the financial statements st to Notes the financial statements Notes to the financial statements st for the year ended 31 March 2011 10. and short deposits for theCash year ended 31term March 2011

Total unrestricted funds

618

4,589

-

637

4,570

20114,64816,645 201016,645 2010 4,648 2011 2010 4,648 16,645 2011 accounts accounts accounts £’000 £’000 £’000 £’000 £’000 £’000 Deposit accounts 42,84538,923 38,923 Deposit accounts 42,845 Deposit 42,845 38,923 Registered Charity Number: 1062638 Registered Company Number: Cash andaccounts interest bearing current Registered Charity Number: 1062638 Registered Company Number: Registered Charity Number: 1062638 Registered Company Number:16,645 Cash and interest bearing current 4,648 4,648 16,645 accounts 3356526 Cash and interest bearing current Cash and interest bearing current accounts 3356526 3356526 4,648 4,648 16,645 Total 47,49316,645 55,568 Total 55,568 Total 47,493 55,568 47,493 accounts accounts Deposit accounts Deposit 42,845 38,923 42,845 accounts 38,923 15 The balances in and cash and term of deposits include balance of £26m the Appeal Haiti Appeal The in cash short term deposits include balance ofAppeal £26m for 42,845 thefor Haiti The balances in cash andbalances short term deposits balance the Haiti Deposit accounts 38,923 Deposit accounts 42,845 38,923 - -£26m 15 - - for - 15include - short Total 47,493 55,568 in January 2010 which to around 35% of the appeal funds.

This55,568 remainder 47,493 launched in January 2010 which35% equates around 35% of theremainder appeal funds.

This remainder launched in JanuaryTotal 2010launched which equates to around ofequates thetoappeal funds.

This Total 47,493 Total 47,493 will bedisbursed fullyhalf disbursed insecond the balance second of programme cycle of 3 years; of the will fully the halfcycle ofhalf the programme cycle of 55,568 3 years; £16m£16m of the55,568 will be fully disbursed in be the second ofinthe programme of 3 the years; £16m ofAppeal the The balances in cash and short term deposits include of £26m for the Haiti The balances in Pakistan cash and short term deposits include balance of £26m for2010. the Haiti Appeal above total represents funds for the Pakistan appeal launched in August 2010. above total represents funds for the Pakistan appeal launched in August above total represents funds for the appeal launched in August 2010. launched in January 2010 which equates to around of thetoof appeal funds.

This The balances in cash and short term deposits include balance of £26mfunds. for theThis Haitiremainder Appeal The balances in cash and short deposits include balance £26m for theof Haiti Appeal launched in term January 2010 which35% equates around 35% theremainder appeal will be fullyindisbursed in be thewhich second half of2010 of programme 3 years; the launched indisbursed January which equates around 35%£16m of theof appeal funds.

This of remainder launched Januarywill 2010 equates to around 35% ofcycle the appeal funds.

This remainder fully inthe theprogramme second half oftothe cycle of 3 years; £16m the 11. amounts falling due one year 11.

Creditors: amounts falling due one year above total forCreditors: the Pakistan appeal launched in August 2010.

11. be Creditors: amounts falling due one year will be fully disbursed inthe the second half ofwithin the programme cycle of 3 years; £16m of the will fully represents disbursed infunds the second half ofwithin programme cycle of 3within years; £16m of above total represents funds for the Pakistan appeal launched in the August 2010. above total funds for the Pakistan appeal 2010. launched in August 2010. above total represents funds forrepresents the Pakistan appeal launched in August

Expendable endowment

-

1,710

-

-

1,710

12

-

-

12

-

244

-

-

16

228

396

-

284

2

110

725

-

645

3

77

3,111

32

2,006

10

1,127

56,662

6,454

32,894

428

29,794

21

10.term Cash and short term 10. Cash and short st deposits st deposits

for the year 31 March 2011 for the year ended 31 March 2011 Cash andended interest bearing current Cash and interest bearing current Cash and interest bearing current

11. Creditors: amounts falling due withinfalling one year 11. Creditors: amounts due within one year 2011 11. Creditors: amounts due within one year 11. Creditors: amounts falling due withinfalling one year

£’000

Trade creditors

creditors TradeTrade creditors

Taxation and social security Taxation and social security costs costs Taxation and social security costs Trade creditors Trade creditors Sundry creditors and Accruals creditors and Accruals Sundry creditors andSundry Accruals Trade creditors Trade creditors Taxation and social security Taxationcosts and social security costs Taxation and social security costs Taxation and social security costs Total Total Total creditors Sundry andSundry Accruals creditors and Accruals creditors and Accruals Sundry creditors andSundry Accruals Total Total Total Total

2011 66 £’000 2011 14 £’000 66 6,845 66 14

14 6,925 6,845 6,845 6,925 6,925

2010 £’000

2011 2011 2010 2010 £’000£’000 £’000£’000

2010 2011 66 66 292 £’000 2011 2010 £’000 14 14 16 £’000 £’000 292 66 1,323 6,8456,845 66 292 16 14 146,925 16 6,925 1,631 1,323 6,845 1,323 6,845 1,631 6,925 1,631 6,925

2010 292 292 2010 £’000 16 16 £’000 292 1,3231,323 292 16 161,631 1,631 1,323 1,323 1,631 1,631

During the year, next year, the to company is committed to making the following annual During the next the company is committed to making the following annual During the nextcommitments year, the company is committed making the following annual 12.

Financial 12.

Financial commitments payments on leasehold properties under operating leases which expire: payments on leasehold properties under operating leases which expire: payments on leasehold properties under operating leases which expire: 12. Financial commitments 12. Financial commitments During the next year, the company is committed to making the following annual During the next year, the company is committed to making the following annual During theon next year, the company is committed to making the following annual 2010 2010 During theon next year, theproperties company is committed to leases making the following annual payments leasehold under operating which expire: payments leasehold properties under operating leases which expire: 2011 2011 2011 2010 payments on leasehold properties underwhich operating leases which expire: payments on leasehold properties under operating leases expire: £’000£’000 £’000 £’000

Less than year - other Two five years - other Two to fiveto years - other Two to fiveone years - Less other than one year - other than one year - other Less than one yearLess - other Two five years - premises to fivetoyears - premises Two to five years - Two premises Two to five years - Two otherto five years - other Two to five years - Two otherto five years - other Two to five years - Two premises to five years - premises to five years - premises Two to five years - Two premises

DEC Bangladesh Cyclone Appeal DEC Myanmar Cyclone Appeal DEC Congo (DR) Crisis Appeal DEC Gaza Crisis Appeal DEC IPV Appeal DEC Haiti Earthquake Appeal DEC Pakistan Floods Appeal

36,652

21,183

944

14,546

Next Appeal Total restricted income funds

-

74

-

6

68

61,171

43,212

57,012

1,421

45,950

Total funds

61,789

49,511

57,012

2,058

52,230

Notes: 14. Related party transactions

Designated funds

The trustees disclosedon on donations page 23 include executives of all member agencies.unrestricted Giftcharity aid tax recoverable to the Pakistan appeal although The material transactions are disclosed in note 4. The member agencies also made was committed the £540k) relief work Pakistan. donations of £540k to (2010: in the in year to the charity.

12. Financial commitments 12. Financial commitments 12. Financial commitments

Less thanyear one -year - other than one other Less than one yearLess - other

Restricted Income Funds

2011£’000 2011 £’00021 53 21 21 53 53

£’000 10 2010 2011 2011 2010 £’000 £’000 £’000 £’000 10- 21 10 5253 21 -21 5253 5253

21 53

£’000 10 2010 2010 £’000 £’000 1010 52 52 52

10 52

15. Taxation

Expendable endowment

DEC benefited from aCommittee legacy ofis£1.7m during the and year The Disasters Emergency a registered charity aswhich such isestablished potentially exempt from taxation of its income and gains to the extent that they fall within the charity expendable endowment by a trustee declaration of trust to be spent over exemptions in the Corporation Taxes Act 2010 or section 256 Taxation of Chargeable Gains Act 1992. No tax charge has arisen in the year.

DEC benefited from a legacy of £1.7m during the year which established an expendable endowment by a trustee declaration of trust to be spent over 10 years.

Restricted income funds All restricted income fund balances at year end are represented by cash balances, debtors and creditors.

Funds remaining in DEC appeals for Myanmar, Congo and Gaza have been fully allocated and disbursed in May 2011.

The DEC Disasters Appeal for Indonesia, Philippines and Vietnam was launched in October 2009. The disaster response programmes will be completed in September 2011.

The appeal for the Haiti Earthquake launched in January 2010 raised £65.9m in the previous financial year and a further amount of £6.5m was received during the reporting year. The amount for disbursements to member agencies for this appeal reflects amounts requested and paid up to the year end date.

For the Pakistan Floods an Appeal, as of the reporting 10 years. date, £21.2m had been

Restricted funds All restricted fund balances at year end are represented by cash balances, debtors and creditors

Registered Charity Number: 1062638

Gift aid tax recoverable on donations to the Pakistan appeal although unrestricted was committed to the relief work in Pakistan.

Registered Company Number:

remitted to the member agencies for their disaster response.

Design Management: Paul Gallagher Associates / Art Direction: Bark Design Limited / Print: Creative Palette

Disasters Emergency Committee 1st Floor 43 Chalton Street London NW1 1DU T. 020 7387 0200 F. 020 7387 2050 E. info@dec.org.uk