REGISTERED COMPANY NUMBER: 03956233 (England and Wales}
REGISTERED CHARITY NUMBER.. 1083019
International Association of
Hydrogeologists
Report of the Trustees and
Unaudlted Flnanclal Statements
for the Year Ended 31 December 2023

International Association of
Hydrogeologists
Contents of the Financial Statements
ft>r the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examlner's Report
Statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Financial Statements
10 to 18

International Association of
Hydrogeologists (Registered number: 03956233}
Report of the Trustees
for the Year Ended 31 December 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 December 2023. The Iruslees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard applicable
In the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
All the Association's assets and funds a￿ directed towards meeting the objectives that a￿ con18ined in the
Articles of Association of the Company. Thèse are to advance public education and promote research land
disseminate the useful results of such researchl in the study and knowledge of Hydrogeological science.
The Association seeks to achieve these objectives by..
Publishing journals, books, newslellers and other occasional publications, in both hard copy and
electronic format, for the benefit of members and the wider community interested in the objects of
the Association",
Publishing of videos, webinars and other online educational materials.,
Promoting international co-operation among hydrogeologists and others with an interest in
groundwater through commissions, ne￿OrkS, working groups and joint projects.,
Encouraging the worldwide application of hydrogeological skills through education and technology
transfer programmes. The Burdon Fund was established by IAH to support hydrogeologists in
developing nations. IAH also runs a sponsored membership scheme to help hydrogeologisls in
developing nations share in the benefits of IAH membership. The Association has enhanced its
capacity lo do this by establishing an Education and Development Fund and a Sponsorship Fund.,
Sponsoring international meetings, including an annual congress, and regional and national
meetings.,
Co-operating with national and international scientific organisalions, to promote understanding of
groundwater in the international management of water resourTrs and the environment.
While these aims and objectives are clear, consistent and long-lerm, it is nevertheless prudent for the
Association to review from lime to lime the activities that are undertaken and expenditures made in pursuit of
these aims. To this end, a new strategic plan for the period lo 2030 was published during the year. This
framework includes recommendations for activities to strengthen the Association's membership, educational
and scientific programmes. communications. conferences, provision of web-based services, income
diversification and many others. Progress in implementing this strategic plan will be reviewed regulady by the
Executive Committee of IAH and reported lo the Trustees and Council.
In carrying out these objectives and aims, the Trustees have complied with their duty lo have due regard lo
the guidance published by the Charity Commission on Public Benefit.
Page 1

International Association of
Hydrogeologists (Registered number: 03956233}
Report of the Trustees
for the Year Ended 31 December 2023
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Association meets its charitable objectives in several ways.
The Association maintains a sponsored membership scheme for professional colleagues who for financial or
practical reasons find it difficult to pay their own fees. This helps them to receive scientific knowledge and
maintain technical contact with ￿tent developments in groundwater science. To provide support for this, in
2009 the Association established 8 Sponsored Membership Fund of £10,000. The scheme is reviewed
regulatly to identify members who have been sponsood for long periods and whose personal eareer and
national economic situations mean that they might be able to pay for themselves, thus freeing up funds for
new sponsored members. Al the end of 2023 total membership of this scheme stood at 279 members, with
£5,832 provided from centml funds to cover the sponsorship of 164 members
This left a deficit of £5,832 at
the end of the year and the fund was replenished by transferring £5,832 from general funds. The remaining
sponsored members were supported by National Chapters and individual IAH members.
To further enhance its charitsble activities in the field of education, in 2009 the Association established a
separate Education and Development Fund with an inits'al amount of £10,000. The Fund is intended lo be used
lo support IAH members for educational and scientific purposes in the field of hydrogeology.
The major vehicle for education and dissemination of research is Hydrogeology Journal. With eight issues per
year, this continues lo meet ils targets for scientific articles and reports disseminated, and also in terms of the
encouragement of a broad spread internationally of the authors, countries of origin. Further, the wide
geographical spread of the editorial board enables us lo meet our objective of supporting publication in English
of any scientific paper or report of merit regardless of the authors. own source language and facilities for
Iranslalion. Hydrogeology Journal maintained a relatively high scientific citation index for Ils category while
meeting the Association's objective of providing an accessible outlet for good hydrogeological science.
Royalties for the Journal received in 2023 from our publishers, relating to turnover during 2022, amounted lo
£25,758.
IAH paid to publish in the Journal, papers produced by its Networks and Commissions, so that they would be
freety available to all. This initiative followed the United Nations, 2022 World Water Day campaign,
'Groundwater.' making the invisible visible., and IAH'S own 'Year for Groundwaterf and summarised key issues
key issues highlighted during the campaign. The lotsl cost for this was £4,193.
Work was also completed under the Education and Development Fund on a new paper in our Strategic
Overview Series on Sanitation and Groundwater, at a cost of £2,680. In addition, £2,341 was used lo support
attendance at the Cape Town Congress of delegates from our Early Career Hydrogeologisls,.
Our two book-series have now been closed but we continue to receive a small amount of annual royalties from
book sales. In 2022 we received £923, from turnover in 2022. In addition we received a substantial back-
payment, £16,093, for unpaid book royalties dating back several years.
IAH uses its Burdon Fund and Network as its main focus for supporting the work of groundwater professionals
and oising awareness about groundwater in the developing wodd, traditionally with a focus on Africa. Funding
lotalling £8,730 was provided to support the participation of IAH members from low-income backgrounds in
our annual congress, which took place in Cape Town, South Africa. The sponsored delegates were down
from across the African conlinenl and also from India. The Fund was replenished to this same amount by
transfer from general funds. With donations of £180 during the year. the balance of funds on 31 December
2023 was £32,482.
Tradlng actlvltles
These are carried out through the Association's subsidiary company World-wide Groundwater Ltd. IVVVVGW.
Following completion of the Global Environment Facility project on groundwater g0veman￿, no further income
has been received since 2014. The company is, however, maintained al a small charge in the event of further
requirements arising for its use. VVWGWS bank account has continued to be used as a repository for a part of
IAH'S funds following the unexpected closure by the bank in 2022 of IAH'S account. The amount held by
vinNGW on behalf of the charity at 31 December 2023 was £84,94512022.' £91,448).
Page 2

International Association of
Hydrogeologists (Registered number: 03956233}
Report of the Trustees
for the Year Ended 31 December 2023
FINANCIAL REVIEW
Results for the year
Total Income for the year was £319,16412022.. £322,966). Total expenditure was £324,57512022.. £296.1211,
resulting in a defi¢il across the year of £5,411 12022. surplus of £26,845). Currency exchange changes led lo
a paper loss of £5,23112022.. loss of £2,294). However, reserves at the year-end remained sound al £261,660
12022.. £272,302).
The fall in income compared with 2022 is mainly attributed to reduction in the 8mounl received in membership
subscriptions.
A major cost during the year was support for the attendance of the IAH Council 8t the Council meeting and
Congress in Cape Town. SupFX)rt for delegates from low-income backgrounds was also significant.
Expenditure for the annual congress conlrasls with 2022, when the congress was organised for Wuhan, China,
but no in-person presence was permitted.
There was also significant expenditure on support for education, which amounted to £9,214. The expenditure
on salaries also increased, partly reflecting cost of living rises bul also addits'onal work related lo Hydrogeology
Journal.
These costs were largely counter-balanced by total publishing royalties received of £42,774 in respect of our
journal and books, including a large back-payment for previously unpaid royalties for our book sales.
Significant funds {£84,9451 continued to be held in the separate bank account of IAH'S subsidiary, Wodd-wide
Groundwater, following unexplained closure of IAH'S own account by the bank in 2022 12022.. £91,448}.
Consideration is being given to transferring this remaining amount to IAH'S new bank account, though il is
acknowledged that dislribuling IAH'S funds across several bank accounts affords additional security under the
Financial servI￿s Compensation Scheme.
Reserves policy
As at 31 December 2023 the amount of reserves were £261,660 (compared lo £272,302 al 31 De￿rnber
20221 of which £236,283 were free reserves Icompared lo £239,437 al 31 December 20221. Free reserves
are reserves which do not include the restricted funds of £23,752 and reserves tied up in fixed assets of £1,625.
In addition to the management of the Burdon Fund, the Association has adopted a reserves policy for the
management of its general funds with the following objectives..
To provide funds lo continue the orderty development and future growth of the Association as
defined by its mission and objectives and as set out in the Forward Look strategic programme.,
To provide funds lo enable the Association to continue to meet Ils scientific aims and
objectives through its publications, conferences and the work of its commissions.,
To provide funds lo enable the Association to continue ils work related to the promotion of
sound groundwater management throughout the wodd",
To provide funds lo support the Association's work in developing countries.
Each year the Association's Executive approves a plan of acb'vity and budget lo address these objectives. This
involves the release of funds from general funds to enable the plan lo be delivered.
Further details on designated and restricted funds are provided in the notes to the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by ils goveming document, ils Memorandum, Articles of Association and Rules, and
constitutes a limited company, limited by guarantee, as defined by the Companies Act 1985. Changes to the
Rules of the Association were approved by Council at ils meeting in Rome in September 2015 and at an online
meeting in October 2022.
Page 3

International Association of
Hydrogeologists (Registered number: 03956233}
Report of the Trustees
for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The Council of the Association is elected by ballot of the membership of the Association every four years, the
period of office running from the annual meeting al which the election takes place until the annual meeting in
the fourth following year. The current Council was elected on 23 September 2020 and will serve until a new
Council will be elected during 2024.
Organisational structure
All mèmbers, individual or corporate, are members of the international body. However, the Association
encourages the formation of nation81 or regional committees in order lo carry out local adminislralion, promote
contacts and co-opèration and undertake relevant studies of Ioe81 or regional interest. National committees
may be organised in a number of different ways according to national practice and circumstsnce.
The Council of the Association determines the general policy of IAH.
Remuneratlon of Key Management Personnel
In determining appmpriate levels of remuneration for staff, the Association aims to provide overall packages
of terms and conditions that are affordable, competitive and will help to atlracl, relain and molivale high quality
individuals capable of achieving the Society's objectives. The Association wishes lo ensure that staff are fairly
rewarded for their individual and collective responsibilities and contributions lo the Association's overall
performance. Remuneration packages are the responsibility of the IAH Executive, which lakes into account
data on general inflation and wage inflation, as well as perf0mlan￿ considerations when making ils
determinations. Key management remuneration for 2023 was £28,44212022 - £26,083).
Risk management
The trustees have a duly to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place lo provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03956233 (England and Wales)
Registered Charity number
1083019
Registered office
35 Cardinal Close
Caversham
Reading
RG4 8BZ
Trustees
Name
David Kreamer
Marco Petilla
Teodora Szocs
Jane Dottridge
Philip Chilton
Nicholas Robins
Term during yearto 31 December 2023
Continuous
Continuous
Continuous
Continuous
Continuous
Continuous
Company Secretary
l R Davey
Page 4

International Association of
Hydrogeologists (Registered number: 03956233}
Report of the Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Locke Williams Associates LLP
Chartered Accounlanls
lo Blackthorn House
St Pauls Square
Birmingham
West Midlands
B3 1RL
Solicitors
Robbins Olivery
Southern House
Woking
GU22 7UY
This report has been prepared in accordance with the special pmvisions of Part 1 S ofthe Companies Act 2006
relating to small companies.
Approved by order of the board of trustees on 1610912024
and signed on its behalf by..
l R Davey - Secretary
Page 5

Independent Examiner's Report to the Trustees of
International Association of
Hydrogeologists (Registered number: 03956233)
Independent examinerfs report to the trustees of International Association of Hydrogeologists I'the
Company'l
I report lo the charity trustees on my examination of the accounts of the Company for the year ended
31 December 2023.
Responsibilities and basis of report
As the charity's Iruslees of the Company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
20061'the 2006 Acl'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the
2011 Act.
Independent examlner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a Member of a listed body. I
can confirm that l am qualified lo undertake the examination because l am a member of the Institute of
Chartered Accounlanls in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause lo believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
Act., or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than
any requirement that the accounts give a true and fair view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
David Williams FCA FCCA
Locke Williams Associates LLP
Chartered Accounlanls
clo Blackthorn House
St Pauls Square
Birmingham
West Midlands
B3 1RL
Dale.. 2310912024
Page 6

International Association of
Hydrogeologists
ststement of Financial Activities
Ilncorporating an Income and Expenditure Account)
for the Year Ended 31 December 2023
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted
funds
Reslricled
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
5,360
180
5,540
6,731
Charitable activities
Members services
313,624
313,624
316,228
Investment income
Totsl
318.984
180
319,164
322,966
EXPENDITURE ON
Charitable activities
Members services
315.845
.730
324,575
296,121
Net gainslllossesl on investments
5.2311
NET INCOMEIIEXPENDITUREI
Transfers between funds
12,0921
8,5501
18,5501
8.550
110.6421
24,551
12
Net movement in funds
110,6421
110,6421
24,551
RECONCILIATION OF FUNDS
Total fund5 brought forward
240,000
32,302
272,302
247,751
TOTAL FUNDS CARRIED FORWARD
261660
272 302
The notes form part of these financial statements
Page 7

International Association of
Hydrogeologists (Registered number: 03956233}
Balance Sheet
31 December 2023
31.12.23
31.12.22
Notes
FIXED ASSETS
Tangible assets
Investments
1,624
562
1.625
563
CURRENT ASSETS
Debtors
Cash al bank and in hand
102,985
191,100
117,254
178,894
294.085
296,148
CREDITORS
Amounts falling due within one year
134.0501
124,4091
NET CURRENT ASSETS
260.035
271,739
TOTAL ASSETS LESS CURRENT
LIABILITIES
261,660
272,302
NET ASSETS
261660
272,302
FUNDS
Unrestricted funds
Restricted funds
12
229,358
32,302
240,000
32,302
TOTAL FUNDS
261660
272 302
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the slate of affairs of the charitable
company as at the end of each financial year and of ils surplus or deficit for each financial year in
accordan￿ with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating lo financial statements, so far as applicable lo the
charitable company.
Ibl
The notes form part of these financial statements
Page 8

International Association of
Hydrogeologists (Registered number: 03956233}
Balance Sheet- Continued
31 December 2023
These financial slalemenls have been prepared in accordance with the provisions applicable lo charitable
ompanies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
2110912024
and were signed on its behalf by..
D Kreamer- Trustee
The notes form part of these financial statements
Page 9

International Association of
Hydrogeologists
Notes to the Financial Statements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial Statements
The financial st8temenls of the charitable company, which is a public benefit entity under FRS 102,
have been prepared In accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention, with the exception of investments which are
included al market value.
Income
All income is recognised in the Statement of Financial Activities once the charity has entiuement lo the
funds, il is probable that the income will be received and the amount can be measured reliably.
Membership fees are recognised when receivable and the amount can be measured reliably by the
charity.
Royalties and income from the exploitation of intellectual propety rights are recognised when receivable
in accordan￿ with the substance of the relevant agreement.
For donations lo be recognised the charity will have been notified of the amounts and the settlement
date in writing.
Donated memberships and donated travel costs are recognised in income al their fair value when their
economic benefit is probable, it can be measured reliabty and the charity has control over the item. Fair
value is determined on the basis of the value of the gift lo the charity. For example the amount the
charity would be willing lo pay in the open market for such facilities and services. A corresponding
amount is recognised in expenditure.
Interest on funds held on deposit is included when re￿Ivable and the amount can be measured reliably
by the charity,. this is normally upon nolificalion of the interest paid or payable by the Bank.
No amount is included in the financial statements for volunteer lime in line with the Charities SORP.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal orconstructive obligation committing
the charity to that expendilLJre, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on
an accruals basis and has been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated lo activities
on a basis consistent with the use of resources.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants offered subject lo conditions which have not been mel at the year end date are noted as a
commitment but not accrued as expenditure.
Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the Association and include the independent examination and an allocation of staff
costs allributable lo time spent in managing the charity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Fixtures and fittings
25P/o on cost
Page10

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES- continued
Debtors and creditor$ receivable I payable within one year
Debtors and creditors with no staled interest rate and receivable or payable within one yearare recorded
al transaction price. Any losses arising from impairment are recognised in expenditure
Taxation
The charity is registered with the Charity Commission and under the provisions of Section 478
Corporation Tax Act 2010, is exempl from liability lo laxab'on on its charitable activities.
Fund accounting
Unrestricted funds Can be used in accordance with the ch8ri18ble objectives al the discretion of the
trustees.
Reslricled funds can only be used for particular restricted purposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial
statements.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sleding at the rates of exchange ruling at
the balance sheet date. Transactions in foreign currencies are translated into sterling al the rale of
exchange ruling al the date of Iransaclion. Exchange dIfferen￿S are taken into account in arriving al
the operating result. The table below shows the balances held in the various currencies at the year end
and the exchange rates prevailing.
Rale of exchange with
sleding on 31.12.23
Currency
Balances on 31.12.23
US Dollars
Euro
$9,720
135,378
$1.273
1.153
Employee bgnefits
When employees have rendered service to the charity, short-lerm employee benefits lo which the
employees are entitled are recognised al the undiscounled amount expected to be paid in exchange
for that service.
The charity operates a defined contribution plan for the benefit of its employees. Contributions are
expensed as they become payable.
INVESTMENT INCOME
31.12.23
31.12.22
Deposit account interest
The charity owns World-IMde Groundwater Limited, which is incorporated in England and Wales,
established by the Council lo undertake commercial activities which are in support of the Association's
charitable objectives and donates its annual taxable profits to the charity under Gift Aid.
The company has not traded during the year ended 31 December 2023 or the year ended 31 De￿mber
2022.
Page11

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
NET INCOMEIIEXPENDITUREI
Net incomellexpendilurel is slated after chargingllcreditingl..
31.12.23
31.12.22
Depreciation - ()wned assets
Accoun18ncy and Independent Ex8minalion fee
831
574
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 De￿rnber 2023 nor for
the year ended 31 December 2022.
Trustees. expenses
There were no trustees. expenses paid for the year ended 31 De￿mber 2023 nor for the year ended
31 December 2022.
STAFF COSTS
31.12.23
31.12.22
Wages and salaries
Social security costs
Other pension costs
85,701
1,564
3,421
74,493
451
2,980
77,924
The average monthly number of employees during the year was as follows..
31.12.23
31.12.22
Part time
No employees received emoluments in excess of £60,000.
In accordance with UK legislation related to pension 8Uto-enrolment for sm811 companies, all five of the
Association's employees are placed in an appropriate pension scheme.
The total amount of employee benefits (including employers pension contributions) received by key
management personnel is £28,44212022 - £26,083).
Page12

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslri¢led
funds
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,597
134
6,731
Charitable activities
Members services
316,228
316,228
Investment income
Totsl
322,832
134
322,966
EXPENDITURE ON
Charitable activitios
Members services
292,948
3,173
296,121
Net gainslllossesl on investments
2,294)
2,294)
NET INCOMEIIEXPENDITUREI
Transfers between funds
27,590
3,1731
13,0391
3,173
24.551
Net movement in funds
24,417
134
24,551
RECONCILIATION OF FUNDS
Total funds brought forward
215,583
32,168
247,751
TOTAL FUNDS CARRIED FORWARD
240 000
32 302
272 302
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
Al 1 January 2023
Additions
11,720
At 31 De￿Mber 2023
DEPRECIATION
Al 1 January 2023
Charge for year
11,158
831
Al 31 De￿mber 2023
11.989
NET BOOK VALUE
Al 31 De￿rnber 2023
Al 31 De￿mber 2022
562
Page13

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
FIXED ASSET INVESTMENTS
Shares in
group
undertakings
MARKET VALUE
Al 1 January 2023 and
31 December 2023
NET BOOK VALUE
Al 31 December 2023
At 31 December 2022
There were no investment assets outside the UK.
The company's investments at the balance sheet date in the share capitsl of companies include the
following..
World-wlde Groundwater Llmlted
Registered office.. United Kingdom
Nature of business.. Consultsncy Inon-tradingl
Class of share..
Ordinary
holding
100
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Amounts owed by group undertakings
other debtors
Prepayments and accrued income
83,249
17,956
1,780
91,863
25,391
102 985
117,254
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Trade creditors
Other creditors
Accruals and deferred income
3.788
1,502
420
22,487
30,262
24,409
Page 14

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR- continued
Deferred Income
31.12.23
31.12.22
Balan￿ as al 1 January
Released in the year
Deferrals in the year
19,817
119,8171
26,467
126,4671
19817
Balan￿ as al 31 December
27,762
19,817
Income under contractual arrangements is deferred where it is subject to the performance of certain
terms or conditions. VIn)e￿ these have not been met at the balance sheet date, the income is not
reeognised in the statement of financial activities. Deferred income above represents membership fees
received in advance of next year.
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted Restricted
funds
fund
Fixed assets
Investments
Current assets
Current liabilities
1,624
1.624
562
261,783
34 050}
32,302
294,085
34 0501
296,148
24,4091
229 358
261660
272 302
12. MOVEMENT IN FUNDS
Nel
movement
in funds
Transfers
be￿een
funds
Al
31.12.23
At1.1.23
Unrestricted funds
General fund
Sponsored Membership Fund
Education and Development Fund
Asia Fund
211,927
12,599
15.832}
18.859}
123.533)
5.832
9.151
200.993
14,708
13,365
15,000
13,365
240.000
12,0921
18,5501
229.358
Restricted funds
Burdon Fund
32,302
18.550)
8,550
32,302
TOTAL FUNDS
272 302
10 642)
261660
Page15

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
12.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrieted funds
General fund
Sponsored Membership Fund
Education and Development Fund
318,629
1300,799)
15,832)
{5,231)
12,599
15,8321
355
318.984
{315,8451
15,2311
12,092}
Restricted funds
Burdon Fund
180
8,730)
(8,5501
TOTAL FUNDS
319,164
324,575}
5.231)
10,6421
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.12.22
At1.1.22
Unrestrieted funds
General fund
Sponsored Membership Fund
Education and Development Fund
Asia Fund
187,930
44,515
16,1501
110,7751
120,5181
6,150
11,195
211,927
14,288
13,365
14,708
13,365
215,583
27,590
13,1731
240,000
Restricted funds
Burdon Fund
32,168
13,0391
3,173
32,302
TOTAL FUNDS
247,751
24,551
272,302
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
Sponsored Membership Fund
Education and Development Fund
322,411
1275,6021
16,1501
11,1961
(2,2941
44,515
16,1501
10,7751
421
322,832
1292,9481
12,2941
27,590
Restricted funds
Burdon Fund
134
13,1731
(3,0391
TOTAL FUNDS
322,966
296,1211
2.2941
24,551
Page16

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
12.
MOVEMENT IN FUNDS- continued
Burdon Fund
The Burdon Fund was established in 1990 on the initiative of the Irish National Chapter of IAH, in
memory of David Burdon, an Irish hydrogeologisl of international repute. The objective of the fund is to
help promote hydrogeological training and practice in developing nations, a cause lo which David
Burdon had devoted his career. The fund makes payments according to a set of criteria aligned lo its
objectives.
Contributions lo the fund are made by individual IAH members and National Chapters of IAH or by
transfer from the general accounts of IAH. The priorities for the use of the Fund in supporting the
charitable objectives of the Association have been regularly reviewed by the Council, leading to
decisions that the working priorities for the Fund should be..
primary focus on the UN Sustainable Development Goals and thus on Africa.,
partnership and professional advi￿ lo UN and aid agencies",
development of in-counlry and in-region support for groundwater professionals supported by
IAH membership",
reliable and accessible data SoUr￿S to assist in development projects.
Funding lotalling £8,730 was provided to support the participation of IAH members from low-income
backgrounds in our annual congress, which look place in Cape Town, South Africa. The sponsored
delegates were drawn from across the African continent and also from India. The Fund was replenished
lo this same amount by transfer from general funds. With donations of £180 during the year, the balance
of funds on 31 December 2023 was £32,30212022. £32,302).
Education and Development Fund
The Education and Development Fund aims to enhance the Association's charitable educational
activities. It provides for a range of support, including.. young professionals lo attend IAH congresses or
lo publish their scientific findings,. support for the scienlilic and educational work of the Association's
commissions and national groups., and support for the production of educational materials on
groundwater for non-specialisl audien￿8.
IAH paid to publish in the Journal, papers prodU￿d by its Nelworks and Commissions, so that they
would be freely available lo all. This initiative followed the United Nations, 2022 World Water Day
ampaign, 'Groundwaler.' making the invisible visible,, and IAH'S own 'Year for Groundwalerf and
summarised key issues key issues highlighted during the campaign. The total cost for this was £4193.
Work was also completed under the Education and Development Fund on a new paper in our Strategic
Overview Series on Sanitation and GroLJndwaler, at a cost of £2,680. In addition, £2.341 was used lo
support attendance al the Cape Town Congress of delegates from our Early Career Hydrogeologisls,.
Total expenditure from the Education and Development Fund amounted lo £9,214 and the Fund was
replenished by transferring £9, 151 from general funds. With donab'ons of £355 during the year the
balance of funds on 31 December 2023 was £15,00012022. £14,7081-
Sponsorshlp Fund
The Association has a sponsored membership scheme for developing-country professionals and others
on lower incomes to enable them to receive scientific knowledge and maintain technical contact with
recent developments in our science. To provide further support lo this, in 2009 the Association
established a Sponsored Membership Fund, and uses ils membership ne￿ork, national chapters and
general publicity to encourage new candidates for sponsorship. At the end of 2023 total membership of
this scheme stood at 279 members, with £5,832 provided from central funds to cover the sponsorship
of 164 members. The remaining sponsored members were supported by National Chapters and
individual IAH members. The Fund was replenished by £5,832 from general funds such that on 31
December 2023 the balance was £Nil1£2021'. £Nill.
Page17

International Association of
Hydrogeologists
Notes to the Financial Ststements - continued
for the Year Ended 31 December 2023
12.
MOVEMENT IN FUNDS- continued
Asia Fund
The Association's Burdon Fund is long estsblished and is focussed largely on Africa where the need for
support for groundwater activities is greatest. At its strategic review in 2010 the Association wished lo
extend its developing country focus lo Asi8, where the educational and development support neèds are
somewhat different. Receipt in 2010 of an operating surplus from the 2009 conference in Hyderabad
provided the opportunity to set up a separate Asia Fund and lo establish a programme of support lo
members in the region. National chapters in the region were informed of the criteria for applying for
support from the Asia Fund, but no requests for support were received. The ba18nce of the fund al 31
December 2023 remained at £13,36512023. £13,365).
13. RELATED PARTY DISCLOSURES
During the year, the charity's subsidiary administered funds held at bank on behalf of the charity. At 31
December 2023, the subsidiary holds £84,94512022 £91,448) on behalf of the charity.
Page18