2021-03-31-accounts

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1 million sand dams for 0.5 billion people by 2040

Excellent Development supports some of the world’s poorest people by helping them to transform their own lives through water and soil conservation in drylands.

We work with local partners to support rural communities to build sand dams, which provide clean water for life and the opportunity to develop their livelihoods. Sand dams free communities, putting their future firmly in their own hands. We believe that they will enable millions of the world’s poorest people to transform their own lives.

Excellent Development Limited is a charitable company limited by guarantee. This report is available online at www.excellentdevelopment.com

Photo credits All images used in this report are copyright of Excellent Development Limited unless otherwise stated.

Photo: Front cover Grace Nduni, member of Manyanga Farmers Field School self-help group (southeast Kenya), collecting water from the shallow well that is connected to her community’s sand dam.

Printed on 100% recycled paper.

~~Contents.~~

Lifetime achievements 04 A note from our Chairman 05 Vision, objects, purpose & values 06 Our Strategy to 2025 08 Our Theory of change 12 Transforming lives 14 Financial review 17 Overseas programmes 23 Pioneering sand dams 38 Excellent friends 40 Reference & administrative details 42 Structure, governance & management 43

Financial statements

Independent auditor’s report 44 Statement of financial activities 46 Balance sheet 47 Cashflow statement 48 Notes to the financial statements 49

“Life has really changed for my children and my grandchildren. We used to have no water, no food. Now with access to clean water, we can cook, we can bathe, we can wash our clothes, water is close to home so my children can attend school. I can plant trees and a variety of crops. Our lives have improved.”

Photo: Lois Kalekye Mwangangi, farmer and member of Kavoko self-help group, southeast Kenya.

| 04 | Lifetime achievements since 2002

~~Lifetime achievements.~~

1,103,184

£14.27

People with access to safe water

Cost per person with safe water

1,194

£13,182

Sand dams enabled

Cost per sand dam enabled

10

Countries supported: Kenya, Mozambique, Zimbabwe, Malawi, Ethiopia, Eswatini, Sudan, Chad, Tanzania and India

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Regions supported
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~~2020/21.~~

£904,086

£638,017

Total income

Charitable expenditure

A note from our Chairman | 05 |

~~A note from our Chairman.~~

~~We are an organisation defned by a philosophy that~~

~~takes the best aspects of a corporate approach to~~

~~empower some of the world’s poorest people.~~

First and foremost, I would like to thank all our supporters, funders, partners, staff and trustees for your support of Excellent Development over what has undoubtedly been a challenging year for everyone.

and a new sand dam road crossing that is now connecting communities with local markets and services throughout the whole year.

Some progress was made in Ethiopia, where working remotely with our partners, Action for Development, we identified three communities and sand dam sites in South Omo Zone to work with (construction on sand dams in this region has since begun).

However, despite the COVID-19 pandemic, I am delighted to report on a year of impactful water and climatesmart agriculture projects that have helped many more vulnerable dryland communities to transform their own lives and thrive in the face of global health threats and climate change.

Despite prolonged lockdowns in Zimbabwe, we continued our work with Dabane Trust supporting communities where sand dams are helping to improve water security, as well as to restore degraded land and create healthier, greener environments.

Since 2002, we have enabled the construction of 1,194 sand dams, bringing clean water to over 1,103,000 people. We have also supported the planting of more than 1,140,000 trees, providing sources of food, shade, and fuel, whilst also helping to mitigate the effects of global warming.

And following the success of a pilot sand dam programme in Tsavo National Park in Kenya, working with our partners Tsavo Trust, Kenya Wildlife Service and ASDF, we developed plans to construct 25 sand dams over the next five years as part of our new sand dams for wildlife programme.

The pandemic, subsequent lockdowns and travel constraints (locally and internationally - for both staff and partners), did mean that progress was hindered for some of our programmes across 2020/21, notably in Ethiopia, Malawi and Mozambique. It meant that we were not able to progress our pilot programme in Tanzania (a project for which we are yet to secure all the funding). And as a safety precaution, we postponed our overseas sand dam expeditions (though we hope to resume these in summer 2022).

This year we also continued collating further evidence and research to promote and expand the use of sand dam technology. Our team has been collaborating with Cranfield University to analyse water yield from sand dams, whilst our work with the Enactus team at Warwick University to analyse data is enabling us to demonstrate the impact of our programmes. This is now being fed into an exciting new impact report which we hope to share in 2021/22; around the same time, we will be publishing our revised strategy, which will outline our plans to achieve our goal of enabling 1 million sand dams for 0.5 billion people by 2040.

Nevertheless, our work with our southeast Kenyan partner, the Africa Sand Dam Foundation (ASDF), continued throughout the pandemic and we were able to support the construction of 31 sand dams (including three as part of a pilot programme in partnership with the Makueni County Government), 19 school water tanks

Meanwhile, with the pandemic highlighting the need to continue supporting our partners and sand dam construction remotely, we have been developing a toolkit of training resources which will consist of various materials, including a sand dam field manual, online training resource, and sand dam siting, designing and construction videos. These will enable us to better support our new and existing partners and to strengthen access to sand dam learning.

Looking back at what has been one of the most challenging and uncertain times for many organisations, not least those in the international development sector, I remain immensely proud of what the Excellent team with the support of our partners and donors has achieved. I’m thrilled about our work being recognised with various accolades, including a 2020 International Forum Design GmbH (iF) Social Impact Prize, a National Award and World Water Award nomination at the 2020 Energy Globe Awards, and most recently an International Aid and Development Award at the 2021 Charity Awards.

We, along with the communities we work with, continue to be humbled and appreciative of all your unwavering commitment towards the organisation, which makes all the long-term impact both possible and worthwhile. We now look forward to working together, with your support, to help more people to transform their own lives in 2021/22, and beyond.

With profound thanks.

David Jordan OBE Chairman

| 06 | Vision, objects, purpose & values

~~We have enabled over 1,103,000 people to have year-round safe water close to home.~~

Photo: Francis Mutuku, member of New Kyambondo self-help group, southeast Kenya, watering the crops on his farm.

Vision, objects, purpose & values | 07 |

~~Our philosophy & values defne who~~

~~we are, every action we take and how~~

~~we behave towards others.~~

What we do

Excellent Development is a registered charitable company that supports some of the world’s poorest people to transform their own lives through water and soil conservation in drylands. We do this in three ways:

• By working with local partners, we support rural communities to gain access to clean water close to their homes and to invest in sustainable agriculture.

• By pioneering sand dams, we promote and support the application of sand dam technology by key stakeholders in drylands.

• By influencing and educating those who can help achieve our vision including – but not limited to – policy makers, international NGOs, government departments and civil engineering firms.

Our charitable objects

• To promote the conservation, protection and improvement of the physical and natural environment for the public benefit; and

• To relieve poverty, in particular but not exclusively, by supporting sustainable development* projects; and

• To advance the education of the public in the subjects of sustainable development, conservation and the relief of poverty, in particular but not exclusively by the undertaking and dissemination of research.

*Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs.

Our purpose

• To support rural communities in dryland areas to gain access to clean water and grow enough food to eat and sell.

• To pioneer the application of sand dam technology as part of an integrated approach to water security, sustainable development and infrastructure development.

• To influence and educate via research, development of manuals and proofs, lobbying and partnerships such that Excellent becomes the acknowledged source of expertise in this area.

Strategic objectives and public benefit statement

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

• Support communities in drylands worldwide to achieve water and food security through soil and water conservation and improved farming techniques, as enabled by sand dams.

• Promote community self-help as the critical factor in creating sustainable development.

• Establish sand dams as a key water supply option alongside the more common water solutions.

• Engage with organisations at the local, national and international level to influence and support wider adoption of sand dam technology.

• Promote sand dams and soil and water conservation as a means of combating desertification, mitigating and adapting to the impacts of climate change, conserving biodiversity and enabling green economic growth.

• Promote the use of sand dam technology as an alternative method of road crossings for seasonal rivers – both for public works and in wildlife reserves.

• Enhance development education and awareness worldwide.

| 08 | Our Strategy to 2025

~~Journey to our vision.~~

Water scarcity affects the lives of millions of people every year.

can be taken through pipes and pumps. A sand dam can store up to 40 million litres of water, protecting it from evaporation and contamination by storing it safely within sand.

Water is essential for life. Although there is enough fresh water for everyone on Earth, forty per cent of the global population continues to suffer the effects of an inadequate supply of water. This is expected to rise.

This reservoir not only provides a vital source of water for drinking and domestic uses - it can also transform local environments. It allows communities to establish more sustainable forms of agriculture, through planting trees, establishing seed banks, terracing the land, diversifying crops and adopting drought-resistant varieties. This produces better crop yields that improve diets and increase household incomes. It helps to improve the prospects for children and their education, by reducing the amount of time they spend in collecting water and being away from the classroom. Increased family incomes allow more children to attend secondary schools.

Reliable and convenient access to safe drinking water is not only vital to human health, but can also improve the quality of people’s lives, for example by avoiding the costs and time involved in travelling often long distances to collect water. Water security is fundamental to wellbeing, dignity, privacy and safety.

Globally, over 785 million people do not have access to clean water and over 1.7 billion people are currently living in river basins where water use exceeds recharge.

Improved water and soil conservation can also help to avoid the conflicts that can arise between water users and between the needs of people and wildlife where resources are scarce. Sand dams provide a cost-effective means of achieving a sustainable supply of water for communities, pastoralists and wildlife.

The building of sand dams transforms people’s lives by providing a local and reliable supply of water.

In dryland regions rainfall is often erratic. When it does rain, downpours can be heavy. Water runs off the dry land and much of it is eventually lost to the oceans, taking valuable fertile soil with it. In many areas, a changing climate is causing desertification, leading to water and food insecurity, conflict, displacement and loss of biodiversity.

We have already helped to improve the lives of some of the world’s poorest people by directly funding and supporting the building of sand dams.

Excellent Development is a not-for-profit organisation that works with local partners to support communities to build sand dams, providing clean water for life and the opportunity to develop their livelihoods.

Drylands comprise over 40% of the world’s land surface and are home to over 2 billion people, including 74% of the world’s poor people.

Capturing precious water where it falls is essential for improving environments and livelihoods. Sand dams are an effective and inexpensive way of doing this.

We believe that building sand dams will enable millions of the world’s poorest people to transform their own lives. So far, Excellent Development has built or enabled over 1,100 sand dams.

A sand dam is a reinforced concrete wall built across a seasonal riverbed. During the rainy seasons, they capture water and sand behind the dam wall. The water infiltrates into the trapped sand and provides a reservoir from which water

Since 2002 we have enabled over 1,103,000 people to have year-round safe water close to home at an average cost of £14.27 per person.

We want many more communities to benefit from the construction of sand dams. This means that we will need to work differently in the future with more emphasis on influencing other organisations that can bring about widespread application of sand dams in water and soil conservation.

Extending our impact means that we need to change our ways of working. So far, our main activity has been to enable the funding and building of sand dams by raising funds and working with local partners in target countries. This will continue to be an important part of our work in the future.

We will also continue and expand our work to pioneer sand dams as a solution to achieving water security in drylands by drawing on the extensive body of existing evidence and knowledge; commissioning new research to provide rigorous, peer-reviewed evidence; piloting new programmes; and producing practical guidance.

To achieve a step-change in the scale of our impact we will place much more emphasis on working to influence organisations that are capable of bringing about wide-scale construction of sand dams, for example, major international development donors, large NGOs, and local and national governments.

Our vision

To support millions of the world’s poorest people by helping them to transform their own lives through soil and water conservation in drylands.

Our goals

To directly support other organisations to build 200 sand dams every year by 2025.

To influence the implementation of 10,000 dams for 5 million people by 2025 and 1 million sand dams for 0.5 billion people by 2040.

We plan to review our goals as part of a review of Our Strategy, to be undertaken in 2021/22.

~~The challenge with drylands and desertifcation.~~

~~2 billion people depend on ecosystems in dryland areas.~~

~~50 million people may be displaced within the next 10 years as a result of desertifcation. 95 percent of the Earth’s land areas could become degraded by 2050.~~

~~People living in drylands manage:~~

~~46% of the world’s land area. 50% of the world’s livestock. 44% of the world’s productive land.~~

Photo: Soil and water conservation terracing, Kathekani, Mtito Andei, southeast Kenya.

| 10 | Our Strategy to 2025

We will continue to pioneer sand dams as a solution to water and soil conservation by developing the necessary evidence and knowledge, and producing practical manuals and guidance for others to use.

We will further enable the widespread building of sand dams directly through funding and indirectly through the sharing of knowledge with regional partners.

We will:

We will:

• Fully evidence the impacts and benefits of sand dams, using work done by others and commissioned by ourselves. We need this to demonstrate that sand dams can deliver significant benefits at low cost on a long-term basis.

• Carry out a review of available evidence. We will evaluate work already published, and analyse historic data from our southeast Kenyan in-country partner, the Africa Sand Dam Foundation, and others. The main priorities are:

• Water quality and water yield

• • Travel time to collect water

• The impact on vegetation

• Local economic impacts

• The benefits and impacts on biodiversity and wildlife

• Empowerment, emancipation, education - Groundwater recharge and salinity reduction

• Human health

• The effects on local microclimate, the mitigation of natural climatic fluctuations and the adaptation to climate change - Soil conservation

• Carry out further research and development where there are gaps in knowledge, both as part of our operational programmes and by developing partnerships with universities and other research institutions.

• Produce evidence-based manuals and guidance and training programmes to support communities and partners in the construction, management and maintenance of sand dams.

• Develop new measures as part of the review of Our Strategy.

• Expand our programmes in countries where we have already made an impact including Kenya, Mozambique and Zimbabwe.

• Identify new countries that would benefit from sand dam construction programmes.

• Implement training programmes for communities and partners based on our manuals and other guidance.

We will influence and partner with organisations that can bring about much wider application of sand dams in water and soil conservation.

We will:

• Further our understanding of organisations at local, national and international levels that have the potential to contribute to widespread adoption of sand dam technology and develop a global network of competent and technically sound partners.

• Provide the support required to develop knowledge and capacity for our partners.

• Develop at least two more centres of expertise across the world in addition to those we are already developing in Kenya, Mozambique, and Zimbabwe.

• Establish a means of accreditation and develop a network of accredited sand dam experts.

• Promote the use of sand dam technology as an alternative method of road crossings for seasonal rivers, both for public works and in wildlife reserves.

• Promote sand dams as a means of combating desertification, mitigating and adapting to the impacts of climate change, conserving biodiversity and enabling green economic growth.

Our Strategy to 2025 | 11 |

We will develop our organisation and the funding needed to achieve our vision and goals.

We will:

• Develop a funding strategy that addresses immediate funding challenges and develops sustainable sources of funding to support our Strategy objectives for the future.

• Increase the unrestricted income needed to cover the costs of running the organisation.

• Secure key multi-year funding partners, initially to fund pilot projects, then partners to be self-funding after successful completion of pilot projects: 50% after three years; 80% after five years; and 100% after seven years.

• Develop and retain the necessary technical expertise through our own people and through access to experts across the world.

• Invest in digital technology to support our programmes, communications and operations.

Who we will work with to achieve our goals.

In developing the evidence and knowledge to pioneer the use of sand dams we will work with academic institutions, including universities and research organisations.

In enabling the building of new sand dams we will continue to work with in-country partners, including local government organisations and NGOs that specialise in sand dam construction, such as the Africa Sand Dam Foundation in Kenya.

In our work to influence others to invest in the large-scale building of sand dams we will seek the support of international institutions, including the World Bank, United Nations organisations (UNDP, UNEP, FAO and UNICEF) and international development donors. We will work with national governments responsible for policy and planning in areas such as water resources, road construction, nature conservation, and agriculture. We will also work with other international charities where we share related goals, for example, Oxfam, WaterAid and Rotary.

The funding we need to achieve our Strategy objectives.

As a not-for-profit organisation, we rely on funding from grants, donations and other charitable sources to carry out our work. We will need to increase the level of funding we receive to achieve our Strategy goals.

We will need to grow our annual income to £5 million to directly fund the construction of 200 sand dams every year by 2025.

We will also need up to £100,000 every year to fund important research projects that will give us the vital evidence and information we need to support our work.

We will know we are succeeding when…

• We have achieved our goals of directly funding the building of 200 sand dams every year and influencing the implementation of 10,000 dams by 2025.

• We have acquired the necessary evidence from our research to demonstrate the value and effectiveness of sand dams that will convince others to invest in their construction.

• Sand dams are recognised by the United Nations as an important solution to water and soil conservation in drylands across the world.

• 90% of sand dams are supervised by accredited engineers.

• We have established at least two new centres of expertise to support our global leadership on sand dams.

| 12 | Our Theory of Change

Our Theory of Change: Model of development

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Impacts:
Improved availability and
accessibility of safe water
Climate change Improved access
resilience to education
Reduction of
waterborne
diseases,
Improved improved
biodiversity nutrition & diets
Increased incomes
Reduced conflict Reduced costs
between humans, Increased value of assets Food security
and human - wildlife
Outcomes:
Soil & water Water Food
conservation supply production
Inputs:
Holistic land Rainwater Climate-smart
management harvesting solutions agriculture
Sand dams Sand dams Livestock productivity
Terracing School water tanks Producing fruit & veg
Tree nurseries Rock catchments Crop diversity
Approach:
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Empowering dryland communities to transform their own lives

Problem:

Dryland communities lack year-round access to local, safe water, threatening their wellbeing and livelihoods.

Our Theory of Change | 13 |

Our Theory of Change: Strategy

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INFLUENCING
Monitoring,
evaluation Identifying,
and learning targeting &
PIONEERING prioritising
Sand Training
dam
manual
Accreditation
ENABLING
Raising
and setting Sand Needs and
standards dams opportunity Capacity
built assessment
Programme Engaging
delivery Making Compelling
the case evidence
Programme Partner
Community
Identify
Evaluation
evidence
requirements
and partners Research &
development
programme
Supporting
Inspiring
capacity
development
----- End of picture text -----

Our Vision: To support millions of the world’s poorest people, by helping them to transform their own lives through water and soil conservation in drylands.

| 14 | Transforming lives

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Transforming lives.
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Photo: Lucia Mwangangi, member of Mathemu self-help group, southeast Kenya, on her flourishing farm.

Transforming lives | 15 |

Over the last couple of years, we have worked with a team of Enactus students from Warwick University to help us develop a set of Key Performance Indicators (KPIs) which we can regularly monitor and demonstrate impact against.

From our ongoing monitoring and conversations with beneficiaries and partners, we know the impact of sand dams can be transformational in all aspects of communities’ lives.

The work we have done with Warwick University now enables us to prove this impact with strong evidence, and a framework in place to continually measure and monitor impact for five key areas; income, nutrition, access to water, sanitation, and environment . The data analysed comes from our work in southeast Kenya, with our strategic partner, the Africa Sand Dam Foundation (ASDF), and uses Baseline and Evaluation data from 85 community self-help groups.

The key findings against some of the KPIs are:

Access to water

• 73.1% reduction in the average time taken to collect water

• Average actual times had reduced from an average of 298 minutes (5 hours) to 80 minutes

Sanitation

• 63.5% reduction in the number of households having at least 1 member fall sick within last 6 months

Nutrition

• 88.5% reduction in the proportion of people who experienced food shortages

• 54.2% reduction in the number of households who do not have a balanced diet

Environment

• 263% increase in the number of households planting trees; from 23.5% of households to 85.3%

• In total we have supported the planting of 1,140,128 trees

Income

• 28% reduction in the number of households who live below the poverty line

Gender and County Breakdown

The data was also disaggregated by Gender and County (Makueni, Machakos, and Kitui). Overall female headed households were a little below the average for each of the KPIs, which is an area we are looking to better understand and look at what we can do to ensure female headed households do not lag behind. In general, there were no major differences between counties.

Next Steps

This work is a significant step forward to being able to continually monitor and demonstrate our impact, as well as learn from our programmes. However, there are areas we plan to work on and develop further including strengthening the KPIs for some of the areas, especially Environment and Education.

We also plan to publish an impact report detailing all the impact data we have.

| 16 | Transforming lives

“My vegetables and trees, which were my main source of income, used to fail as I didn’t have enough water. Now, in comparison with how it was before the sand dam, I am at peace, as I have enough food to feed my family, and whatever I am able to sell I put towards school fees for my children.”

Photo: Peninah Muthini Ngau, member of Ilengeni Riverside self-help group, southeast Kenya, with her avocado trees.

Financial review | 17 |

~~Financial review.~~

“This sand dam project has been very instrumental to me and my family in terms of creating money and good eating habits. I have used the water to grow tomatoes and fruit trees, and enough kale to sell and make about 500 Kenyan shillings a day. I can only say thank you to our donors for their support.”

Photo: Simeone Nzuki, member of Manyanga Farmers Field School self-help group, southeast Kenya, on his farm.

| 18 | Financial review

~~We reduced our core costs and increased reserves in 2020/21.~~

2020/21 Actual charitable expenditure: £638k

The results of the year’s operations are set out in the attached financial statements. The unrestricted reserves at 31 March 2021 amounted to £217k.

Recognising the impact of the pandemic on the global economy, we reduced our fundraising target from £1.1million to £900k. We achieved 100% of our income target for the year, generating income of £904k. Expenditure decreased by 30% with charitable expenditure correspondingly decreasing by 30%. This year we achieved a surplus of £99k, a turn around from a deficit of (£33k) last year.

	2020/21	2019/20	2019/20 to
	actual	actual	2020/21
	£000	£0	Movement	%
Total income	904	1,114	(210)	(19)
Total expenditure	805	1,147	342	30
Surplus/(defcit)	99	(33)	132

Expenditure

Overall expenditure for the year ended 31 March 2021 was £805k, a decrease from £1147k the previous year. We spent 30% less than last year on charitable activities, a reduction from £911k to £638k, and reduced the cost of generating donations by 18%. This year we reduced our core costs by 28% by implementing a range of measures in response to the COVID-19 pandemic, including reducing and furloughing staff where possible and vacating our office.

Our support to overseas programmes decreased by 32% from £864k in 2019-20 to £590k in 2020-21. In spite of the pandemic, we were able to deliver most activities in our programme in southeast Kenya. However, dam construction in new programmes in Ethiopia, Malawi and Mozambique has been significantly delayed as they require technical support from our overseas partners based in Kenya and Zimbabwe, who were unable to travel due to COVID-19 restrictions. We were unable to progress our pilot programme in Tanzania as we did not secure all the funding required. We have therefore spent considerably less this year on our overseas programmes than in previous years.

Overall, we spent slightly less than last year on pioneering expenditure due to 50% and 36% decrease in promoting sand dams and evidence and research respectively, offset by a 93% increase in knowledge sharing expenditure driven by our investment in developing a range of resources needed to effectively support our partners remotely.

Charitable expenditure as a % of total expenditure

Charitable expenditure as a % of total expenditure
2020/21	2019/20
£000	£000
Total spend on charitable activities 638	911
Total spend 805	1,147
Ratio 79%	79%

• 68% Community water and food, southeast Kenya 10% Building sand dams, Zimbabwe

• 7% Sand dam pilot, Malawi 6% Sand dam scoping, Ethiopia 4% Knowledge sharing 2% Evidence and research

• 1% Building sand dams, Mozambique 1% Sand dams for wildlife

• 1% Promoting sand dams

• 0% Sand dam feasibility, Tanzania

• 0% Community wildlife conservancies, Lekurruki, Northern Kenya

2021/22 Planned charitable expenditure: £1170k

• 40% Community water and food, southeast Kenya 18% Piloting sand dams, Ethiopia 13% Piloting sand dams, Malawi 9% Sand dams for wildlife 8% Restoring degraded land, Zimbabwe 5% Building sand dams capacity, Mozambique 3% Knowledge sharing 2% Piloting sand dams, Tanzania 1% Promoting sand dams 1% Evidence and research

Financial review | 19 |

Income

Income for the year ended 31 March 2021 amounted to £904k, compared with £1,114k in the previous year.

We achieved 100% of our income target, though overall income fell by 19%. This year we had an 80% reduction in Small Governments income with decreases in income from Trusts & Foundations (2%) and Rotary (8%) offset by increases in funding from Individual Giving (4%) and Corporates (196%).

Small governments income fell from £298k last year to £63k this year. This is because unlike last year, we did not receive Jersey Overseas Aid multi-year grant instalments to support our new sand dam pilots in Ethiopia and Malawi as we were unable to spend a significant proportion of our 2019-20 grants due to delayed dam construction caused by the pandemic. £63k small governments income received in the year is the second instalment of a two-year Isle of Man Government grant to improve water security and climate resilience in Zimbabwe. This year we received £37k from the UK Government’s Job Retention Scheme.

This year we received £100k from Medicor Foundation, the final instalment of a £350k three-year grant for building resilient food and water secure communities in Kenya.

Corporate income was boosted by a £25k annual charity competition prize from Schroders and a £30k Vulcan Engineering grant to support water and food security in southeast Kenya.

Income stream mix: 2020/21

• 48% Trusts & Foundations

• 26% Individual donors

• 9% Other income

• 7% Small Governments & Institutions

• 6% Rotary

• 4% UK Government

There was no income raised from charitable activities this year as were unable to run sand dam expeditions in Kenya due to the pandemic. We are hoping to resume expeditions in summer 2022.

Income stream mix

	2020/21 Total £000	2019/20 Total £000	% Variance
Small governments & institutions	63	298	-79
UK Government	37	-	-
Trusts & foundations	430	439	-2
Rotary	56	61	-8
Individual donors (including media appeal income)	235	225	4
Other income	83	91	-9
Total income	904	1,114	-

Where every £ went in 2020/21

For every pound Excellent Development raised in 2020/21, 79 p went directly to our charitable activities:

Where every £1 went in 2020/21

• 54p Community water and food, southeast Kenya

• Enabling dryland communities to build sand dams, access safe water close to home, and grow more food to feed and support their families

• Gathering evidence to influence more organisations to implement sand dams wherever they can be a solution to water scarcity

• Sharing our knowledge and expertise, to help other organisations to build sand dams – so that we can enable more people around the world to access safe water, more quickly.

• 20p Costs of generating funds

• 8p Restoring degraded drylands, Zimbabwe 6p Sand dam pilot, Malawi 6p Pioneering sand dams

• 4p Sand dam pilot, Ethiopia

• 1p Sand dams for wildlife, Kenya

21 p was used for raising more funds for our work – which has succeeded in securing large grants for the next financial year, and new funder relationships to strengthen our funding mix going forward.

It was also used for communicating the impact of our work via our website and social media to spread the word about sand dams, to encourage others to build them, and attract new donors.

• 1p Building sand dam capacity, Mozambique

• 0p Sand dam feasibility, Tanzania

• 0p Community wildlife conservancies, Lekurruki, Northern Kenya

| 20 | Financial review

Donation and legacies fundraising

Expenditure on donation and legacies fundraising includes the costs of fundraising campaigns, marketing and communications.

These costs are spread over the differing income streams.

	2020/21	2019/20
	Total	Total
	£000	£000
Small governments & institutions	29	37
Trusts & foundations	55	71
Rotary	16	19
Individual donors	64	71
Corporate	3	5
Community fundraising	-	1
Total	167	204

Fundraising targets

The Charity achieved 100 % of its fundraising target of £ 900 k for the year. The significant reduction in funding from small governments and expeditions was offset by the increases from other income streams.

	2020/21	2020/21
	actual	target	%
	£000	£000	achieved
Small governments & institutions	63	255	25%
UK Government	37	-	-
Trusts & foundations	430	380	113%
Rotary	56	25	224%
Individual donors	235	133	177%
Corporates	80	25	320%
Expeditions	-	75	0%
Other	3	7	43%
Total	904	900	100%

Fundraising cost as a percentage of 2020/21 total donation and legacies income

The Board’s target is to reduce the cost of raising donation and legacies income as a percentage of income to 15%.

The total cost of raising voluntary income as a percentage of 2020-21 total donations and legacies income stands at 18%. This is 1% less than in the previous financial year.

	2020/21	2019/20
	£000	£000
Cost of raising donation and legacies income	167	204
Donation and legacies income	904	1,055
Ratio of spend to income	18%	19%

Financial review | 21 |

Fund accounting

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by Excellent Development for a specific purpose. Restricted funds have increased by £ 55 k from £478k to £ 533 k.

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of Excellent Development Ltd and which have not been designated for other purposes. Unrestricted funds have increased by £ 44 k from £173k to £ 217 k.

Reserves policy and going concern statement

Reserves are needed to bridge the gap between core cost expenditure and the receiving of income and to cover other unplanned cash flow pressures. The Trustees consider reserves of six months of current year core costs (employment, accommodation and administration) as the preferred minimum level and 12 months as the preferred maximum level.

			Better/Worse		Better/Worse
	2019/20	2020/21	than minimum	2021/22	than minimum
	actuals	actuals	target	Budget	target
	months	months	months	months	months
Reserves vs
annual core costs	7.2	8.9	2.9	7.67	1.67
(Policy 6 months)

It is recognised that ongoing work is required in order to continue to meet the reserves target.

Our reserves increased by £44k due to a 15% increase of unrestricted income combined with 28% reduction in our core costs. In response to COVID-19 we implemented cost saving measures including the reduction of staff and administrative expenses to maintain an acceptable level of reserves. We recognise that it would be challenging to raise unrestricted funds given the economic impact of the pandemic. We therefore continued to invest in developing more sustainable funding sources by reactivating lapsed donors, seeking new trusts, major donors and corporate support. With the expansion of our work into new countries we remain focused on developing new funding opportunities to cover our long-term programme funding needs over the coming years.

The Trustees also monitor the total available funds in relation to previous year total expenditure and consider four months as the minimum level and eight months as the preferred maximum level of available funds. The Trustees consider the target for reserves and available funds to be six months to maximise cost efficiencies across the board.

The performance of available funds against the policy is as follows:

	2019/20 actuals months	2020/21 actuals months	Better/Worse than target months	2021/22 Budget months	Better/Worse than target months
Available funds vs
annual expenditure	6.84	11.28	5.28	4.68	-1.32
(Policy 4-8 months)

The Consolidated Balance Sheet shows current assets of £753k. The Trustees have reviewed the circumstances of the Group, and consider that adequate resources continue to be available to fund the activities of the Group for the foreseeable future. The Trustees are of the view that the Group is a going concern.

| 22 | Financial review

Risk management

The Trustees have a structured approach to fulfil their risk management responsibilities. This involves a quarterly review of these risks at Board meetings, which:

• Seek to identify the major risks facing the charity.

• Assess the likelihood and severity of the risks involved.

• Review the existing controls and actions that the charity has in place to mitigate the risks.

• Identify and implement any further actions required to limit risk.

• Identify current and emerging risk and impacts associate with COVID-19 and implement both long and short-term measures to ensure business continuity.

The Trustees confirm that they have policies and systems in place to mitigate the major risks facing the charity which they have identified:

• Overseas political situations can disrupt the work being undertaken through our grant funding. This risk is mitigated by expanding the breadth of its activities to more countries.

• 48 % of our income comes from Trusts and Foundations and 26 % from individuals, while the remainder comes from small governments, corporate expeditions and Rotary clubs within Rotary International Great Britain and Ireland. A lack of diversity and the financial implications if one or more of these grants stops provides a revenue risk to the organisation. Measures are now in place to increase and diversify our funding.

Investment powers and policy

The Trustees, having regard to the liquidity requirements of paying out grants, are holding all funds in short term bank deposits. Currently they are all on deposit with the Co-operative Bank in the UK.

Grant management policy

The majority of Excellent Development’s charitable activity is carried out by providing grants to other organisations. Grants may be financial or in kind. Grants are only made to legally recognised and constituted charitable organisations, unless approved by the Board. A thorough assessment process is conducted prior to any decision being made and grants will only be given once it has been established that:

• The proposed organisation and opportunity have successfully proceeded through Excellent’s engagement process.

• The proposed project fits with Excellent’s vision, charitable objects and strategic priorities.

• The organisation has the necessary skills, knowledge, experience and capacity (technical, operational, managerial, financial and logistical) to carry out the proposed activities, or demonstrates the willingness and capability to develop these capacities with our support.

• The organisation has developed clear plans and budgets for the project and is able to demonstrate sufficient operational and financial processes to manage the plans and budgets efficiently and effectively.

• The organisation complies with our policies, especially regarding anti-bribery.

• The organisation is willing and able to provide sufficient information and evidence to enable fundraising applications and reporting to meet Excellent’s and donors’ needs.

• The organisation is willing and able to provide regular reporting in accordance with Excellent’s monitoring and evaluation process.

All grants are subject to Excellent Development having sufficient funds and capacity. All grants follow an approval process involving the Senior Management Team, the Executive Director and/or the Board, depending on the grant value. Excellent Development does not accept applications for funding but does respond to those organisations who wish to engage with Excellent with a view to future funding.

Fundraising statement

Excellent Development appreciates the generosity and commitment of the individuals and organisations that support our work and with whom we aim to build lasting and transparent relationships. Our fundraising activities include direct marketing appeals to individuals who have already expressed an interest to support our work; we seek donations and grants from major donors, companies, charitable trusts, governments and institutions; and we encourage people to participate in events to raise funds on our behalf. We strive for best practice in fundraising. We are registered with the Fundraising Regulator and adhere to its Code of Fundraising Practice. We send our supporters updates demonstrating the impact of their support. We keep supporters’ data secure and do not sell or share it for marketing purposes. We value feedback from supporters and we review our fundraising activities in line with any feedback and complaints.

Overseas programmes | 23 |

----- Start of picture text -----
Overseas programmes.
“I have been able to learn
about the drought-tolerant
seeds adaptable with climatic
conditions in our area, the
importance of terracing my
farm before the rains, the
right spacing during planting,
crop rotation and also how to
plant a diverse range of fruit
trees on my farm.”
----- End of picture text -----

Photo: Mwanziu Mutinda, member of Kamwonyeni self-help group, southeast Kenya.

| 24 | Overseas programmes

~~Community water & food – Southeast Kenya.~~

A long walk for water

In Kenya, 73% of the population live in rural areas. During dry seasons, women and girls spend between six and 12 hours travelling long distances each day to collect water, which is usually dirty. This leaves little time for farming or going to school and maintains a dependency on food aid.

Creating opportunity and hope

We are supporting rural communities in Makueni, Machakos and Kitui counties to harvest rainwater and grow food. To date we have enabled the construction of 1,087 sand dams, 15 rainwater harvesting rock catchments, and 206 school water tanks, bringing safe water close to home for 1,008,726 people.

About our partner

Africa Sand Dam Foundation (ASDF) is our partner in southeast Kenya and our strategic partner for pioneering sand dams worldwide. We are supporting their capacity to provide technical expertise for the siting, design and construction of sand dams by other organisations, as an income generating activity.

ASDF have been instrumental in enabling and supporting programmes in the Northern Rangelands, Rift Valley and Tsavo Conservation Area in Kenya, as well as across Southern Africa.

Major donors

Medicor Foundation, Mr and Mrs Butt through The Calleva Foundation, and Rotary Clubs within Rotary International in Great Britain and Ireland.

Photo: Members of Kyamukulu self-help group, southeast Kenya, at their seed bank.

Overseas programmes | 25 |

2020/21 Plans

£452k 46 27 25,421 Investment Sand dams School water People with built tanks safe water

2020/21 Achievements

£434k 32 19 25,421 Investment Sand dams School water People with built tanks safe water 58% Sand dams 19% Food production & security 12% Community, learning & training 6% Farm trees 5% School water tanks

Our southeast Kenya programme, thankfully has not been severely impacted by the coronavirus pandemic. At the start of the pandemic ASDF implemented measures to ensure staff and communities were protected as best as possible; such as stopping all travel by public transport, and limiting the number of staff working directly with communities. National restrictions also limited the number of people attending community meetings and working on dam sites.

This year ASDF were able to complete 32 sand dams. The lower number than planned is due to several factors such as the limited numbers allowed to work on a dam site, which increased the time it took to complete each dam. The heavy rains at the beginning of the year delayed the start date of dam construction, and some of the dams were larger than planned and therefore took longer to be built.

However, this did not reduce the number of beneficiaries supported as ASDF prioritised communities that did not yet have a sand dam, therefore we were still able to reach the same number of beneficiaries as expected.

This year’s big achievement was the construction of a sand dam road crossing. This is a sand dam built across a large river that also acts as a bridge. It is constructed so that wide vehicles can drive across it in the rainy season. In addition, communities living on one side of the river will no longer be cut off from important markets and services during the rains.

2021/22 Plans

£466k 41 32 13,073 Investment Sand dams School water People with built tanks safe water

| 26 | Overseas programmes

~~Sand dams for wildlife~~

Fragile ecosystems and critical land for wildlife

The Tsavo Conservation Area (TCA) comprises of Tsavo East (TENP), Tsavo West (TWNP) and Chyulu Hills National Parks in southeast Kenya. Tsavo is a critical area for wildlife populations, including home to Kenya’s largest single population of elephants. It is also home to the unique iconic “Big Tuskers” as well as to many other “high value” species including 18% of Kenya’s Black Rhino, along with Hirola, Grevy’s Zebra, Wild Dog and much more.

The region is vast and arid, with persistent limited availability of water for wildlife, which is worsened with the existing threats of climate change, habitat and vegetation loss; all of which threaten this fragile ecosystem and the wildlife which depend upon it.

Transforming lives of people, livestock and wildlife

In 2015 we started working in the Northern Rangelands in Kenya to deliver a sand dam programme for the benefit of people, livestock, and wildlife. This was the first time we had constructed sand dams with the planned beneficiaries being wildlife as well as people. Following a successful programme working with Lekurruki Conservation Trust (LCT) and The Northern Rangelands Trust (NRT), with whom we constructed 14 sand dams, benefiting 10,400 people, their livestock and the large wildlife population living in the area, we are now developing a wildlife programme in Tsavo National Park. Together with our strategic partners, the Africa Sand Dam Foundation, we are partnering with Tsavo Trust and Kenya Wildlife Service to deliver a 5-year sand dam programme in Tsavo National Park.

About our partner

Tsavo Trust, founded in 2012, is a Kenyan not-for-profit conservation organization working as a trusted partner of the Kenya Wildlife Service (KWS). Tsavo Trust provides core support to secure wildlife, habitat and key communities in Kenya’s vast Tsavo Conservation Area (TCA) in southern Kenya.

Together with Tsavo Trust and ASDF we plan to construct 25 sand dams over the next five years in Tsavo National Park (both East and West). The park is an important area for a range of wildlife, including elephants and black rhinos. Areas within the park that are known to be particularly important for these species will be prioritised during the sand dam site selection process.

The objectives of the sand dam programme are to both provide year round water for the wildlife living in the park, as well as restore degraded and fragile land through enabling vegetation re-growth.

Photo: Elephants on a sand dam built across Mbololo River, Tsavo, Kenya. Photo credit: Tsavo Trust.

Overseas programmes | 27 |

2020/21 Plans

2,300 People with safe water

£35k 2 Investment Sand dams built

2020/21 Achievements

£7k 0

0

Investment Sand dams People with built safe water

There have been a number of challenges over the past year, and unfortunately, we have been unable to construct these sand dams. We have therefore taken the decision to pause our programme in the northern rangelands, Kenya.

We have, however invested time into developing a new partnership and programme in Tsavo National Park in Kenya, where over the next five years we will aim to construct 25 sand dams in the area.

Both through the supply of water from the sand dams, and the natural re-greening effect sand dams have, the objectives of this programme are:

• To ensure water supply for wildlife all year round.

• To improve on water distribution for wildlife in Tsavo Conservation Area.

• To boost vegetation regrowth along seasonal water channels.

• To enable seasonal rivers to flow again

Sites for the sand dams will be chosen to ensure better distribution of water for wildlife in Tsavo National Park in Kenya, and areas known to support elephants and black rhinos will be prioritised during the site selection process.

2021/22 Plans

During 2021/22 we will site, design, and construct five sand dams in Tsavo National Park in Kenya. Due to the vast area, the siting will be done by completing an initial aerial recce to identify suitable rivers and areas, and then a detailed ground survey will be carried out.

Local people living outside the Park will be recruited as labourers on site. The Africa Sand Dam Foundation will provide technical expertise for all siting, designing, and construction work.

£105k

5

Investment Sand dams built

| 28 | Overseas programmes

~~Scaling up sand dams – Ethiopia.~~

Living in extremes

Ethiopia covers a diverse range of landscapes, cultures and climates. These include some of the hottest and driest areas on Earth. In South Omo Zone, pastoralist communities travel for many kilometres in search of water and suitable grazing for their livestock amongst the degraded land.

Developing a new project

Over the past year, we have been developing a new project in Ethiopia. After a successful scoping study, we have begun a pilot partnership with Action for Development, and created the opportunity to work with other organisations in different regions in future years.

About our partner

Action for Development work on water and food security, natural resource management and sustainable livelihoods programmes across Ethiopia. Active since 1997, Action for Development have previously constructed over 20 sand dams.

Major donors

Jersey Overseas Aid Commission.

Photos: Upstream from Alte Algude sand dam site, South Omo Zone, Ethiopia.

Overseas programmes | 29 |

2020/21 Plans

£97k

Investment

2020/21 Achievements

£34k Investment

Although progress has been hampered by the pandemic, we have been able to identify three of the planned four communities and site and design three sand dams for construction over the next two years. The baseline survey with these three communities has also been conducted; the results of which really highlight the need for this project:

Average water use per person in this region is only 9 litres per day. To give this some context, the average across Ethiopia is 15 litres per person per day, and WHO’s recommended amount (for all water use, including cooking, drinking, washing, washing clothes etc) is 50 litres per day.

The majority (92%) of the beneficiaries do not have enough water to bathe daily, and there is never enough water for all of their livestock. One of the community members described the daily struggle for water:

“It takes around 5 hours for the round trip and the road is rocky. [There are risks of] rape, abduction, school absenteeism, and confrontation with wild animals, particularly when walking at night.”

However, the community also talk about their hopes and ambitions for this project, and how they hope it will change their lives through having water nearby and reducing the time spent collecting water every day.

In addition to constructing sand dams and improving people’s access to water, this project will also implement environmental protection measures to work alongside the sand dams in restoring degraded land, and train communities to implement multiple climate-smart agriculture techniques.

2021/22 Plans

2 2,400 Sand dams People with built safe water

£211k Investment

| 30 | Overseas programmes

~~Piloting sand dams – Tanzania.~~

Potential for sand dams in a new region

Small-scale farming forms the core of the Tanzanian economy and is a source of food, in addition to providing employment opportunities for about 75% of Tanzanians. Yet climate change poses a significant threat to this. Many communities living in rural areas are dependent on rain-fed agriculture for farming, and so, as rainfall becomes increasingly erratic and periods of drought become more frequent, their livelihoods are at an even greater risk.

Feasibility study

This pilot project will construct four sand dams to improve the water supply for four communities and complement an existing project working with women-only groups. The aim is to improve the agricultural productivity and variety of crops that can be grown, which is currently being constrained by a lack of available water.

The longer-term plan is to develop a full programme, and offer a sustainable solution to the water poverty currently experienced in the drylands of Tanzania.

About our partner

Sustainable Agriculture Tanzania (SAT) is a Tanzanian organisation that has supported smallscale farmers since 2011. SAT educates farmers in sustainable and organic farming practices, aimed at increasing food production and income for farmers in a sustainable way. SAT currently reaches more than 90,000 small-scale farmers, pioneering the way for agro-ecological farming in East Africa.

Major donors

The Expat Foundation.

Photo: Africa Sand Dam Foundation team siting for sand dams in Chimwina District, Tanzania.

Overseas programmes | 31 |

2020/21 Plans

£35k Investment

2020/21 Achievements

£0k Investment

Unfortunately a combination of the impacts of the pandemic, and being unable to secure all of the funds required has meant that we have been unable to progress the programme over the past year.

2021/22 Plans

£34k Investment

We are hopeful that next year we will be able to progress this programme and start working with four communities to construct sand dams and build SAT’s capacity in sand dam siting, design and construction.

| 32 | Overseas programmes

~~Community water & food – Mozambique.~~

Unreliable rain

Mozambique encompasses many diverse geographies. Common to all the provinces is a pattern of variable and unreliable rainfall, which contributes to water scarcity and worsens vulnerability to drought, especially for the rural poor. About 63% of the population of Mozambique live below the poverty line and 65% live in rural areas.

A cost-effective solution

We are supporting communities in Mozambique to provide water and food security for themselves by building their own sand dams. Currently our project focuses on Manica province, in the south-west. Manica is semiarid with one rainfall season a year. Access to potable water is very low with just 44% of the population having access to a supply of safe water. To the best of our knowledge there are no examples of sand dams in Manica province, although the climate and terrain are very well suited to sand dams. We are therefore working with Micaia Foundation to pilot sand dams in this province with the aim of developing a longer-term programme.

About our partners

Micaia Foundation are a Mozambican NGO working in the south-west province of Manica. They work with rural communities in a number of areas including agriculture, natural product enterprises and practical conservation.

Sand dam technology is new to Micaia Foundation but will complement their existing programmes very well. This partnership includes building the capacity of Micaia foundation in siting, designing, and constructing sand dams.

Major donors

Jersey Overseas Aid Commission and Fondation Ensemble.

Photo: A new sand dam site in Manica Province, Mozambique.

Overseas programmes | 33 |

2020/21 Plans

£59k 1 1,356 Investment Sand dam People with built safe water

To complete a detailed feasibility study to assess the potential, and technical suitability of sand dams and address the serious water shortages these communities in the Shire River catchment area face.

2020/21 Achievements

£7k 0 0 Investment Sand dams People with built safe water

This year was the first full year of working with our new partner, the Micaia Foundation, in Mozambique to scale up sand dams in other regions. Unfortunately, this programme has been severely impacted by the coronavirus pandemic and we have not been able to deliver any activities on the ground.

We have however been able to start the process of remotely identifying suitable sites for sand dam construction, and through a combination of Google Earth, photographs and video calls, we have been able to identify two potential sand dam sites.

As soon as international travel is possible again, a technical team from Kenya will visit to finalise the sites and design the sand dams, as well as start training and building the capacity of the Micaia team in delivering sand dam programmes.

Once the sites have been approved, community mobilisation can then take place and plans can be put in place to start sand dam construction.

2021/22 Plans

£57k

1 Sand dam built

1,356 People with safe water

Investment

| 34 | Overseas programmes

~~Restoring degraded lands with sand dams – Zimbabwe.~~

Dwindling resources

Zimbabwe suffers from political and economic instability, which exacerbates the situation for millions of farmers living below the poverty line. The southern regions also suffer from insufficient and unreliable rains, which force rural populations to use unsustainable practices, such as deforestation for livestock grazing and for burning to create charcoal to sell. This leads to widespread land degradation and susceptibility to desertification, damaging local ecosystems and the ability of rural populations to create sustainable sources of income.

A focus on land

We are supporting communities in southern Zimbabwe to construct sand dams and implement land conservation measures and tree planting. Not only does this create a source of clean water nearby, but also helps to reverse consistent land degradation and provides the communities with alternative income streams through sustainable agriculture. About our partners Dabane Trust are our partners in Zimbabwe and act as technical consultants for other projects across Southern Africa. They work with farming communities in dryland areas to reduce poverty and restore degraded lands. Major donors Isle of Man Overseas Aid Commission and Guernsey Overseas Aid.

Photos: Stages of stone gabion construction near Nkumbu, Zimbabwe. First there is the digging of the trench and setting out of the wire casing, which is then filled with locally collected stones, before everything is secured with the wrapping of wire.

Overseas programmes | 35 |

2020/21 Plans

£89k

1

£89k 1 694 Investment Sand dam People with built safe water

2020/21 Achievements

£61k 0 694 Investment Sand dams People with built safe water

Zimbabwe has been particularly affected by the pandemic and had two prolonged periods of lockdown throughout the year, which meant Dabane had to completely stop working in the communities and delivering activities on the ground.

Despite the long periods of lockdown, progress has been made with this project. At the end of 2020/21 construction of the sand dam was well underway and was storing a large amount of sand saturated with water that the community were able to benefit from. The sand dam has since been completed.

The community have also received training in environmental protection techniques and establishing and managing community woodlots. They have collected large amounts of rocks (57m[3] ) in preparation for constructing gabions to reduce soil erosion and reverse the formation of gullies.

The rains have been good and combined with the protection of a 0.5 Hectare area as a community woodlot, tree growth and natural regeneration of grasses has been “spectacular”.

A village health club comprising of 35 community members (20 women and 15 men) has been formed to encourage higher levels of hygiene and good practice such as covering stored water to reduce contamination. The health club has also been very effective in disseminating information regarding COVID-19 and ways to reduce the spread of the virus.

2021/22 Plans

£89k 3 1,200 Investment Sand dams People with built safe water

| 36 | Overseas programmes

~~Piloting sand dams – Malawi.~~

Vulnerability to drought

Chikwawa and Nsanje districts form the Shire valley; a low-lying region characterised by extreme temperatures and a lack of rainfall, resulting in a vulnerability to drought. With over 80% of the country’s population living in rural areas, and the majority of agriculture being rain-fed, a poor rainy season has serious consequences for those already living in poverty.

Potential for sand dams in a new region

This year we moved into the second phase of an exciting programme to assess the potential of sand dams in Malawi. To our knowledge, there are no sand dams already existing in Malawi, so this project will introduce them to the country for the first time.

About our partner

Churches Action for Relief and Development (CARD) are an established organisation that has been working in Malawi for 24 years, supporting communities with relief and emergency services, as well as development programmes in the areas of food security, economic empowerment, environmental management, climate change, health, and water and sanitation.

Major donors

Jersey Overseas Aid Commission.

Photo: Fatch Blamu, a Forestry Extension Officer working with CARD to establish tree nurseries in Nsanje district, Malawi.

Overseas programmes | 37 |

2020/21 Plans

£121k 3 1,650 Investment Sand dams People with built safe water

2020/21 Achievements

£47k 0 0 Investment Sand dams People with built safe water

Unfortunately, progress with this programme has been severely affected by restrictions on international travel due to the coronavirus pandemic. Sand dam technology is new to Malawi, therefore without one of our international technical teams being able to visit Malawi, we have been unable to start the construction of any sand dams.

However, CARD have been able to continue working with the communities and progress some of the agricultural activities.

Three village natural resource management committees (VNRMCs) have been strengthened with the support of Government Forest Extension Officers. These resulted in action plans being developed with each community to guide afforestation activities, from the initial site selection for the nursery areas through to nursery establishment and tree planting.

In total 10,150 trees have been put into tubes ready for planting, and a further 5,300 tubes have been sown with seeds. Tree species being prepared for planting include mango, papaya, and tamarind.

22 demo plots have been established, enabling farmers to practice techniques such as manure making and terracing, as well as test new crop species such as sorghum and cowpeas.

2021/22 Plans

£151k 3 1,650 Investment Sand dams People with built safe water

£151k

| 38 | Pioneering sand dams

~~Pioneering sand dams.~~

To enable millions of the world’s poorest people in drylands to transform their own lives, sand dams must become a mainstream water resource technology.

This requires providing robust evidence of their socio-economic and environmental benefits as well as a better understanding of the physical environments in which they work.

Evidence and research

We have continued to collect and analyse the amount of water being abstracted from sand dams with the support of Cranfield University and will be finalising these results over the next year.

Promoting sand dams

During the last year, we had to curtail much of our on the ground programme delivery due to the closure of international borders. However, working remotely did provide us with the opportunity to test other methods of working and delivering programmes. In both Mozambique and Ethiopia for example, we were able to identify suitable sites for sand dams through, partners doing ground surveys and taking GPS coordinates. We could then assess the sites using GoogleEarth, photographs and having video conference discussions.

Knowledge sharing

We also built upon our work with the Enactus team at Warwick University; a team of maths students who analysed a larger set of data against the KPIs identified last year. The data from this now enables us to demonstrate the impact of our programmes.

A sample of these findings can be found on pages 14 and 15 of this Annual Report.

We have started working on a suite of resources to better support partners and organisations with siting, designing, and constructing sand dams. These resources include videos showing all of the stages of siting, designing and construction; a field sand dam manual; and a sand dam construction field guide. We are also developing a “certification” system as a means of building the capacity of organisations in a standardised and structured way.

Top right: Ngongani self-help group members working on their sand dam in June 2020, and their completed sand dam in July 2020, southeast Kenya. Main photo : Ngongani self-help group members on their completed sand dam.

Pioneering sand dams | 39 |

2020/21 Plans

£35k

Investment

2020/21 Achievements

£48k

Investment

2021/22 Plans

£57k

Investment

Plans for next year will focus on progressing the newer programmes forward and constructing sand dams with these partners, once our international technical teams are able to travel internationally again.

We will also focus on completing the collection of training tools; the step-by-step video guides to siting, designing and constructing sand dams, a field manual, and a field guide, which will be predominantly pictorial.

These training resources will be crucial to piloting the “certification” system we are currently developing. Over the next year, we plan to pilot this system with some of our current partners. The aim being that over the next couple of years we will start to form a network of “certified” partners that are competent in sand dam siting, designing and construction.

We believe this is the next critical step to scaling up sand dam technology across the dryland world and enabling many more communities to benefit from sand dams.

We also plan to use the KPI data that the Enactus team from Warwick university generated to produce an Impact Report.

What we have done so far

44 Organisations supported

People trained 257[£1,397k] Investment

| 40 | Excellent friends

~~Excellent friends.~~

In 2020/21, we were delighted to have the exceptional support of the following donors, who each donated £30,000 or more:

Guernsey Overseas Aid. Isle of Man Government. Jersey Overseas Aid Commission. Medicor Foundation.

Mr and Mrs Butt, through The Calleva Foundation. Rotary Clubs within Rotary International in Great Britain & Ireland. The Dulverton Trust. The Randal Charitable Foundation. The Westridge Foundation. Vulcan Engineering Ltd.

Photo: Members of Kamwonyeni self-help group, collecting water from their group’s sand dam via a shallow well, southeast Kenya.

Excellent friends | 41 |

We would also like to recognise the investment of the following supporters who enable, or have enabled significant change at different times since our foundation:

Advocates for International Development. Andrews Charitable Trust. Barclays Isle of Man. Blandford Lake Trust. Charles Hayward Foundation. Ernest Kleinwort Charitable Trust. Four Acre Trust. François Abellard. Guernsey Overseas Aid. Isle of Man Government. Jersey Overseas Aid Commission. Joffe Charitable Trust. Just a Drop. Margaret Hayman Charitable Trust Fund. Medicor Foundation. Melinda Lowis. Mennonite Central Committee. Mitsubishi Corporation Fund for Europe & Africa. Mr & Mrs Butt, through the Calleva Foundation. Newfield IT. Noel Buxton Trust. Patel Family & Avenue Healthcare. Private Public Ltd. Rita and David Slowe Charitable Trust. Rotary Clubs within Rotary International in Great Britain & Ireland.

S.G. Lancaster. Schroders. SJ Berwin LLP. Thames River Capital. The Allan and Nesta Ferguson Charitable Trust. The Beatrice Laing Trust. The Charitable Foundation. The Coles-Medlock Foundation. The Daily Telegraph. The Dulverton Trust. The ED Charitable Trust. The EQ Foundation. The Expat Foundation. The Funding Network. The JJ Charitable Trust. The Peter Stebbings Memorial Charity. The Venture Partnership Foundation. The Waterloo Foundation. The Westridge Foundation. TRAID. URS Millennium Project. Ward Family Charitable Trust.

| 42 | Reference and administrative details

Charity number: 1094478 Company number: 4432166 Registered office: 5-6 Greenfield Crescent, Edgbaston, Birmingham, B15 3BE Operational address: Excellent Development, 7-14 Great Dover Street, London, SE1 4YR Our contact details: Telephone: Mob: [phone] Tel: [phone] E-mail: [e-mail] Website: www.excellent.org.uk Our advisors: Auditors: Haines Watts Birmingham LLP 5-6 Greenfield Crescent, Edgbaston, Birmingham, B15 3BE Bankers: The Co-Operative Bank plc PO Box 250, Delf House, Southway, Skelmersdale, WN8 6WT Patrons: The Lady Katherine Rockley Directors and Trustees: The directors of the charitable company (the Charity) are its Trustees for the purpose of charity law. The Trustees and officers who have served during the year or appointed since the year end were as follows: Trustees and Members: David Jordan OBE Mark Murphy Nigel Reader Sarah Field (appointed in August 2021) Trustees: Alex Day Bandish Gudka Barbara Busby Pam Gilder Faith Lyons Additional Members: Alison Bell June Stapley Andrew Paterson Kirsty Cunningham Angela Seal Miten Patel Bruce Irvine Richard Alan Barnes Christopher Ian Pockett Richard Pearce-Thomas Darren John Worsley Ron Daniels David Brocklebank Sian Edwards Dr John Seagar Sir Edward Clay Fiona Charlotte Moore Tim James Wood James Onions Vaughan Pomeroy Jenine Ruth Langrish Senior management team: David Jordan OBE (Chairman) Judith Eaton (Chief Operating Officer) Christine Whinney (Head of Programmes)

Structure governance and management | 43 |

Governing document

Excellent Development Ltd is a company limited by guarantee governed by its Memorandum and Articles of Association dated 26 October 2002. It is registered with the Charity Commission. Anyone over the age of 18 can become a Member of the Company and there are currently 23 members, each of whom agrees to contribute up to £10 in the event of the charity winding up.

Appointment of Trustees

As defined by the Memorandum and Articles of Association, Trustees retire annually and are elected by secret ballot at each Annual General Meeting. On an annual basis, a skills team role analysis is performed, in conjunction with individual Trustee appraisal and objective setting. The Chairman and the Board review whether each Trustee will stand for re-election prior to each Annual General Meeting.

Trustee recruitment is currently managed by the Governance and Risk Committee which identifies gaps in skills and/or experience on the Board, and assesses the team role mix and diversity of the existing Board as part of a process to create a profile for suitable candidates. Trustee roles will, where necessary, be advertised widely, to ensure a high quality and diverse set of applicants.

Trustee induction and training

Trustee induction is carried out through a checklist of documents and specific conversations required to understand the Charity.

Organisation

The Board of Trustees, which can have up to ten Members, administers the Charity. The Board normally meets quarterly and there are sub-committees covering finance and audit, governance and risk, which normally meet bi-monthly. An Executive Director is appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations, the Executive Director has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and performance related activity. Since October 2016, the Chairman has been acting in an executive capacity following the resignation of the Executive Director.

Related parties and co-operation with other organisations

Any connection between a Trustee or senior manager of the Charity with the overseas partners or suppliers used to achieve the Charity’s objectives must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. The Charity has close relationships with Africa Sand Dam Foundation in Kenya which shares the Charity’s vision for the pioneering of sand dams worldwide, and actively promotes the work of the Charity. Other partners include the Lekurruki Conservation Trust in northern Kenya, Northern Rangelands Trust in Kenya, Dabane Trust in Zimbabwe, Micaia Foundation in Mozambique and Churches Action in Relief and Development, Malawi. A summary of transactions with these partners, is set out in Note 6 to the financial statements.

Pay policy for senior staff

All Trustees give their time freely and none of the Trustees receive remuneration or other benefit from their work with the Charity. Details of any related party transactions are disclosed in Note 19 to the financial statement. Details of expenses are disclosed in Note 15 to the financial statements. The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the Charity, salaries are benchmarked against pay in other charities of a similar size.

Trustees’ responsibilities

The Trustees (who are also Directors of Excellent Development Limited for the purposes of company law) are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.

Company law requires the Trustees to prepare financial statements for the charity each financial year. Charity law requires the Trustees to prepare financial statements for the charity and its subsidiary undertakings.

The financial statements must be prepared in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) and are required to give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for the year. In preparing the financial statements the Trustees are required to:

• Select suitable accounting policies and then apply them consistently.

• Make judgments and estimates that are reasonable and prudent.

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

• Observe the methods and principles in the Charities SORP.

• • State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

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

The Trustees are responsible for keeping accounting records that disclose, with reasonable accuracy at any time, the financial position of the Charity and the Group, and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 1993 and regulations made thereunder. 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 have confirmed that, so far as they are aware, there is no relevant audit information of which the charitable company’s auditors are unaware, and that they have taken all the steps that they ought to have taken as Directors in order to make themselves aware of any relevant audit information and to establish that the charitable company’s auditors are aware of that information.

Appointment of auditors

The auditors, Haines Watts Birmingham LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

This report was approved and authorised for issue by the Trustees on 27th September 2021 and signed on its behalf by:

David Jordan OBE, Chairman

| 44 | Financial statements

----- Start of picture text -----
Financial statements.
----- End of picture text -----

Photo: Members of Kavoko self-help group, at their seed bank, southeast Kenya.

Financial statements | 45 |

“The change you see in our lives and to our environment is permanent. Some of us have almost doubled our monthly income because of the sand dam and agriculture project.”

- Jackson Nzumo (third from left), Organiser of Kavoko self-help group.

| 46 | Independent auditor’s report

Independent Auditor’s Report to the Members of Excellent Development Limited

Opinion

We have audited the financial statements of Excellent Development Limited (the parent ‘charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

In our opinion, the financial statements:

• Give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31 March 2021 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, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’; and

• Have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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

However, not all future events or conditions can be predicted. The COVID-19 viral pandemic is one of the most significant economic events for the UK with unprecedented levels of uncertainty of outcomes. It is therefore difficult to evaluate all of the potential implications on the entity’s activities, funders, suppliers and wider economy. The Trustees’ view on the impact of COVID-19 is disclosed in the Report of the Trustees and in the Post Balance Sheet Events note.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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

Opinions on other matters prescribed by the Companies Act 2006

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

• The information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• • The Report of the Trustees has been prepared in accordance with applicable legal requirements.

Conclusions relating to going concern

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

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

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

Independent auditor’s report | 47 |

Matters on which we are required to report by exception

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

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

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

• Certain disclosures of trustees’ remuneration specified by law are not made; or

• We have not received all the information and explanations we require for our audit; or

• The trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

We obtained an understanding of the legal and regulatory framework applicable to both the company itself and the industry in which it operates. We identified areas of laws and regulations that could reasonably be expected to have material effect on the financial statements from our sector experience and through discussion with the directors and other management. The most significant were identified as the Companies Act 2006, UK GAAP (FRS102) and Charities SORP FRS102.

We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included:

• Making enquires of directors and management as to where they consider there to be susceptibility to fraud and whether they have any knowledge or suspicion of fraud;

• Obtaining an understanding of the internal controls established to mitigate risks related to fraud and noncompliance with laws and regulations

• Assessing the design effectiveness of the controls in place to prevent and detect fraud;

• Assessing the risk of management override including identifying and testing journal entries;

• Challenging the assumptions and judgements made by management in its significant accounting estimates

Responsibilities of trustees

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

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

Auditor’s responsibilities for the audit of the financial statements

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

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

Whilst our audit did not identify any key audit matters relating to the detection of irregularities including fraud, and despite the audit being planned and conducted in accordance with ISAs (UK), there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity would likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls.

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

Use of our report

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

Lee Meredith ACA (Senior Statutory Auditor)

For and on behalf of: Haines Watts Birmingham LLP 5-6 Greenfield Crescent Edgbaston Birmingham B15 3BE

Date: 28th September 2021

| 48 | Statement of financial activities

Excellent Development Limited (Company Reg. No. 4432166) Statement of financial activities for the period ended 31 March 2021 Including consolidated Income and expenditure account

Note	2021 Unrestricted £000	2021 Restricted £000	2021 Total £000	2020 Total £000
INCOME FROM:
Donations and legacies funding 2 Charitable activities 3 Total income	305 - 305	599 - 599	904 - 904	1,055 59
				1,114
EXPENDITURE ON:
Raising funds - Donation and legacies funding 4 - Charitable activities 5 Cost of raising funds Charitable activities Overseas programmes 6 Pioneering sand dams 7 Cost of charitable activities TOTAL EXPENDITURE NET INCOME/(EXPENDITURE)	131 - 131 111 19 130 261 44	36 - 36 479 29 508 544 55	167 - 167 590 48 638 805 99	204 32
				236
				864 47
				911
				1,147
				(33)

The movement in funds is detailed in Note 12 on page 55.

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. All of the above results are derived from continuing activities.

There are no other recognised gains or losses other than those stated above.

The Consolidated Statement includes income from Excellent Development IOM Ltd. of £99k; (£27k; 2020), and expenditure of £99k; (£27k; 2020), net loss of £NIL (£NIL 2020).

2020 total income of £1,114k consists of £849k restricted and £265k unrestricted income.

Balance sheet | 49 |

Excellent Development Limited (Company Reg. No. 4432166) Balance sheet as at 31 March 2021

----- Start of picture text -----
Group Group Charity Charity
Note 2021 2020 2021 2020
£000 £000 £000 £000
Fixed assets
Tangible fixed assets 8 3 3 3 3
Total fixed assets 3 3 3 3
Current assets
Debtors 9 27 126 25 124
Cash at bank and in hand 10 765 585 765 585
Total current assets 792 711 790 709
Liabilities
Creditors falling due within one year 11 (42) (60) (40) (58)
Net assets 753 654 753 654
Funds of the charity
Unrestricted funds 12 217 173 217 173
Restricted funds 12a 533 478 533 478
Property and equipment fund 3 3 3 3
Total funds 753 654 753 654
----- End of picture text -----

The Trustees have prepared consolidated accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. The Consolidated Statement includes liabilities of £12k (2020: £12k) and assets of £0 (2020: £2k) from Excellent Development IOM Ltd.

The notes on pages 47 to 58 form part of these financial statements.

The accounts were approved and authorised for issue by the Board on 27th September 2021.

Signed on behalf of the Board of Trustees.

David Jordan OBE Chairman

| 50 | Cashflow statement

----- Start of picture text -----
Group Group Charity Charity
2021 2020 2021 2020
£000 £000 £000 £000
A. Consolidated cashflow statement for the period ended 31 March 2021
Cash generated from operating activities
Net cash used in operating activities 183 123 183 123
Interest received - - -
Cash flow from investing activities
Purchase of fixed assets (3) (1) (3) (1)
Net increase/decrease in cash 180 122 180 122
Group Group Charity Charity
2021 2020 2021 2020
£000 £000 £000 £000
B. Reconciliation of net income/(expenditure) to net cash flow from operating activities
Net expenditure (as per the Statement of Financial
99 (33) 99 (33)
Activity)
Adjustments for:
Interest received - -
Depreciation 3 1 3 1
Movements between funds - -
Movement in debtors 97 124 99 120
Movement in creditors (16) 31 (18) 35
Net cash used in operating activities 183 123 183 123
Group Group Charity Charity
2021 2020 2021 2020
£000 £000 £000 £000
C. Analysis of cash and cash equivalents
Increase in cash and cash equivalents 180 122 180 122
Cash at bank and in hand at the beginning
585 463 585 463
of the year
Cash at bank and in hand at the end
765 585 765 585
of the year
----- End of picture text -----

D. Analysis of changes in net funds

	As at 1st April 2020 £000	Cash fow £000	As at 31st March 2021 £000
Net cash Cash at bank Total	585 585	180 180	765 765

Notes to the financial statements | 51 |

1. Accounting policies

1.1 Basis of preparation

Excellent Development Limited is a charitable company limited by guarantee in England and the Isle of Man. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 40 of these financial statements. The nature of the charity’s operations and principal activities are stated in the Trustees’ Annual Report (Including Directors Report and Strategic Report).

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), The Charites Act 2011, The Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The Trustees have at the time of approving the financial statements, a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements; as per page 41 of the Trustees’ Report, where a more detailed statement is made.

The financial statements are prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £’000.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Group entities

The financial statements consolidate the results of the charitable parent company and its wholly owned subsidiaries Excellent Development Trading Limited and Excellent Development (IOM) Limited on a line-by-line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the charitable parent company has not been presented because the Trustees have taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

Excellent Development Trading Ltd

The Charity has a wholly-owned subsidiary company, Excellent Development Trading Limited (EDTL) - Company Reg. No. 5105411. EDTL has been dormant since 31 March 2010 and all trading activities of the company were transferred to the Charity.

The Capital and Reserves at 31 March 2021 was £ 0 k (2020: £0k).

Excellent Development (IOM) Ltd

Excellent Development (IOM) Ltd is a company registered in the Isle of Man. It is limited by guarantee (company number 128231C) and is a charity (registration number 1147). It is a

subsidiary because the company is the sole member.

The Capital and Reserves at 31 March 2021 was £0k (2020: £0k).

1.3 Income

Any materials (tools, equipment, etc.) received are included in the Financial Statements at market value. Properties, investments, and other fixed assets donated to the charity are included as donation income at market value at the time of receipt. Items donated for resale are included in trading income when sold and no value is placed on stock at the year end.

Income includes the following types of income:

• grants from government and other agencies where these amount to a contract for service to be used to further the Charity’s objects.

• donations, where the money is given either in response to an appeal, or to be used with greater freedom.

Income is recognised in the period in which the Charity is entitled to receipt, the performance conditions have been met, the receipt is probable and the amount can be measured with reasonable certainty.

Income is deferred only when the Charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. For donations to be recognised the charity will have been notified of the amounts and settlement date in writing.

1.4 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

Fundraising costs include the salaries, direct expenditure and overhead costs associated with the time staff carried out fundraising, including events. Expenditure is included when incurred.

Grants payable to other organisations for relief and development projects are included in the SOFA when approved by the Trustees and agreed with the other organisation. The value of such grants unpaid at the year end is accrued. Grants where the beneficiary has not been informed or has to meet certain conditions before the grant is released are not accrued but are noted as financial commitments.

Expenditure on operational programmes is recognised in the period in which it is incurred. A designated fund is established for expenditure which has been committed to projects, but remains unspent at the year end.

In kind grants are donations of materials, equipment or staff time that are not recognised in the grant recipient accounts but represent expenditure on direct charitable activity by Excellent Development Ltd.

Rentals payable under operating leases are charged as an expense on a straight-line basis over the lease term.

| 52 | Notes to the financial statements

1.4 Core, support and governance costs

Core costs summary

Core costs relate to the cost of organisational overheads such as accommodation, staffing and general administration that support the work of the Charity.

1.4a Breakdown of total core costs

	2021 %	2021 £000	2020 %	2020 £000
Employment costs (see note 14) Accommodation costs Administration costs Total	88.4 5.0 6.6 100.00	278 16 21 315	88.0 8.1 3.9 100.0	386 35 17
				438

1.4b Core costs allocation

Core costs have been allocated on the basis of staff time attributable to each activity as follows:

----- Start of picture text -----
2021 2021 2020 2020
% £000 % £000
----- End of picture text -----

Expenditure on raising funds Donations and legacies funding Charitable activities Expenditure on charitable activities Overseas programmes Pioneering sand dams Governance Support costs Overseas programmes Pioneering sand dams Sub-total Total core costs allocation	45.3 - 45.3 0.1 5.6 5.7 5.6 38.9 4.5 43.4 100	143 - 143 - 18 18 18 122 14 136 315	40.4 1.9 42.3 16.0 3.3 19.3 5.3 30.7 2.4 33.1 100	177 8
				185
				70 15
				85
				23
				135 10
				145
				438

Support costs summary:

Support costs represent the costs incurred that, whilst necessary to deliver an activity, do not themselves produce or constitute the output of the charitable activity. This includes both staff time and direct costs such as flights and accommodation, providing support for charitable activities including management, monitoring, evaluation, policy work and technical support for programmes. This also includes the costs incurred by finance, human resources, and information technology attributable to the management of the Charity assets and organisational administration. Total support costs of £122k (2020: £135k) includes core costs and travel and accommodation.

Notes to the financial statements | 53 |

1.4c Breakdown of total support costs
		2021 £000		2020 £000
Core costs Travel and accommodation Total support costs		136 - 136		146 23
				169
1.4d Support costs allocation:
	2021 %	2021 £000	2020 %	2020 £000
Overseas programmes Pioneering sand dams Total support costs allocation	89.7 10.3 100	122 14 136	92.8 7.2 100.0	157 12
				169

Governance costs summary:

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

----- Start of picture text -----
1.4e Breakdown of total governance costs
2021 2020
£000 £000
----- End of picture text -----

Insurance Audit fees Trustee expenses Professional fees and registration Other governance expenses Core cost allocation (See note 1.4b) Total governance costs	5 7 - 2 - 18 32	5 6 7 1 1 23
		43

Audit fees include the remuneration of the independent examiner for professional services incurred in relation to Excellent Development IOM Ltd for 2020/21.

	2021 £000	2020 £000
Excellent Development UK Ltd 2019/20 Excellent Development IOM Ltd 2019/20 Total	5 2 7	4 2
		6

1.4f Governance costs allocation
	2021 %	2021 £000	2020 %	2020 £000
Overseas programmes Pioneering sand dams Total governance costs allocation	89.7 10.3 100	29 3 32	92.8 7.2 100.0	40 3
				43

| 54 | Notes to the financial statements

1.5 Tangible fixed assets and depreciation

Fixed assets costing more than £500 are capitalised.

	Depreciation:	%	Basis
	Fixtures, fttings and equipment	20.0	Straight line
	IT equipment	33.3	Straight line

Tangible assets are stated at cost less accumulated depreciation and impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life.

1.6 Investment in subsidiaries

Investment in subsidiaries is stated at book value at the balance sheet date.

1.7 Foreign currency translation

Transactions denominated in foreign currencies are recorded in sterling at the interbank rate ruling at the date of the transaction. Transactions in foreign currency cash are recorded in sterling at the rate ruling at conversion or the previous year end balance sheet value, whichever is the later.

Assets and liabilities denominated in foreign currencies are translated into sterling at the interbank rate ruling at the balance sheet date. All differences are included in net outgoing resources.

1.8 Accumulated funds

The property and equipment fund represents funds invested in the net book value of tangible fixed assets, which are therefore not available for other uses. Restricted funds represent grants and donations received which are prescribed by the donor for specific purposes. Expenditure made in line with these purposes is charged to the accumulated restricted funds.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

1.9 Irrecoverable VAT

The Charity is not registered for VAT and therefore expenditure included within the accounts includes VAT where incurred.

1.10 Taxation

The activities of Excellent Development Ltd and Excellent Development Isle of Man Ltd. are for charitable purposes. Under part 11 of CTA 2010 no liability for corporation tax has arisen for the year to 31 March 2021 (nil to 31 March 2020).

1.11 Debtors and creditors within one year

Debtors and creditors with no stated interest rate and receivable/payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.12 Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

1.13 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted 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.

1.14 Judgements and key sources of estimation uncertainty

In the application of the charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Notes to the financial statements | 55 |

2. Donations and legacies income

----- Start of picture text -----
2020 2020 2021 2020
Unrestricted Restricted Total Total
£000 £000 £000 £000
----- End of picture text -----

Trusts & foundations Individual donors Small governments & institutions UK Government Grant Rotary Corporate Awards Community fundraising Media Appeals Total	67 172 - 37 1 24 4 - - 305	363 62 63 - 55 56 - - - 599	430 234 63 37 56 80 4 - - 904	439 225 298 - 61 27 - 4 1
				1,055

2020 income of £1,055k consists of £791k restricted and £264k unrestricted income.

2.1. Analysis of government grants (all restricted)

----- Start of picture text -----
Purpose for which 2021 2020
grant was received Total Total
(see note below) £000 £000
----- End of picture text -----

Jersey Overseas Aid Commission 2019-2022 Jersey Overseas Aid Commission 2019-2022 Guernsey Overseas Aid Commission Guernsey Overseas Aid Commission Isle of Man International Development Committee UK Government Total government grants	a b c b d e	63 37 100	124 93 39 20 22 -
			298

The small governments and institutions income above is a government grant of £63k (2020: £298k). This £63k is part of a 24-month grant from the Isle of Man Government. The £37k UK Government income is for the Job Retentions Scheme grants received in the year.

Programmes for which grants have been received

• a. Restoring degraded lands to reduce rural poverty, Ethiopia

• b. Strengthening climate resilience of smallholder farmers, Malawi

• c. Improving water security & climate resilience in rural communities, Zimbabwe

• d. Restoring degraded lands to reduce rural poverty, Zimbabwe

• e. UK Government Coronavirus Job Retention Scheme grants

3. Charitable activities income

	2021 Unrestricted £000	2021 Restricted £000	2021 Total £000	2020 Total £000
Expeditions Learning Visits Total	- - -	- - -	- - -	53 6
				59

2020 income of £59k consists of £58k restricted and £1k unrestricted income.

| 56 | Notes to the financial statements

4. Expenditure on raising funds – Donation and legacies funding

----- Start of picture text -----
2021 2021 2021 2020
Unrestricted Restricted Total Total
£000 £000 £000 £000
----- End of picture text -----

Trusts & foundations Individual donors Small governments & institutions Rotary Corporate Community fundraising Total	38 55 27 8 3 - 131	17 9 2 8 - - 36	55 64 29 16 3 - 167	71 71 37 19 5 1
				204

2020 expenditure of £204k consists of £72k restricted and £132k unrestricted expenditure.

Core costs of £143k have been allocated across the income stream activities (see Note 1.4b).

5. Expenditure on raising funds – Charitable activities

	2021 Unrestricted £000	2021 Restricted £000	2021 Total £000	2020 Total £000
Expeditions costs Learning visits costs Total	- - -	- - -	- - -	25 7
				32

2020 expenditure of £32k consists of £30k restricted expenditure and £2k unrestricted expenditure.

6. Expenditure on charitable activities – Overseas programmes

----- Start of picture text -----
2021 2021 2021 2020
Unrestricted Restricted Total Total
£000 £000 £000 £000
----- End of picture text -----

Community water and food, southeast Kenya Community wildlife conservancies, Lekurruki, northern Kenya Building sand dam capacity, Mozambique Restoring degraded drylands, Zimbabwe Sand dams for wildlife, Kenya Sand dam pilot, Malawi Sand dam feasibility, Tanzania Sand dam pilot, Ethiopia Total	75 359 434 449 - - - 30 1 6 7 165 12 49 61 68 7 - 7 17 6 41 47 80 - - - 28 10 24 34 27 111 479 590 864

2020 expenditure of £864k consists of £689k restricted and £175k unrestricted expenditure. Support costs of £122k and governance costs of £29k have been allocated to the charitable activities (see Note 1.4).

Notes to the financial statements | 57 |

6a. Analysis of overseas programmes

	2021 Support & governance costs £000	2021 In kind grants £000	2021 Direct grants £000	2021 Total £000	2020 Total £000
Community water and food, southeast Kenya Community wildlife conservancies, Lekurruki, northern Kenya Building sand dam capacity, Mozambique Restoring degraded drylands, Zimbabwe Sand dams for wildlife, Kenya Sand dam pilot, Malawi Sand dam feasibility, Tanzania Sand dam pilot, Ethiopia Total	109 - 1 16 0 12 - 13 151	- - - - 3 - - 6 9	324 - 6 45 4 35 - 16	433 - 7 61 7 47 - 35	449 30 165 68 17 80 28 27 864
			430	590

2020 overseas programmes expenditure consists of £689k restricted and £175k unrestricted expenditure.

6b. Direct grants

6b. Direct grants	6b. Direct grants	6b. Direct grants	6b. Direct grants
The Charity paid out £430k in direct grants to its partners (2020: £580k). These are identifed as follows:
			2021 £000	2020 £ 000
Africa Sand Dam Foundation, southeast Kenya Christian Council of Mozambique Dabane Trust, Zimbabwe Churches Action for Relief & Development, Malawi Lekurruki Conservation Trust, northern Kenya Northern Rangelands Trust, northern Kenya Action For Development, Ethiopia Micaia Foundation, Mozambique Total			324 - 45 35 - 4 16 6 430	364 102 47 33 20 7 5 2
				580
7. Expenditure on charitable activities – Pioneering sand dams
	2021 Unrestricted £000	2021 Restricted £000	2021 Total £000	2020 Total £000
Promoting sand dams Knowledge sharing Evidence & research Total	2 15 2 19	3 14 12 29	5 29 14 48	10 15 22
				47

2020 expenditure of £47k consists of £35k restricted and £12k unrestricted expenditure.

Core costs of £18k, support costs of £14k and governance costs of £3k have been allocated to the charitable activities (see Note 1.4).

| 58 | Notes to the financial statements

7a. Analysis of pioneering sand dams expenditure

	2021 Support and governance costs £000	2021 In Kind grants £000	2021 Total £000	2020 Total £000
				10 15 22

2020 pioneering sand dams expenditure consists of £35k restricted and £12k unrestricted expenditure.

8. Tangible fixed assets

	2021 £000	2020 £000
Cost or valuation Opening balance Additions Disposals Balance as at year end Depreciation Opening balance Charge for year Disposals Balance as at year end Net book value as at year end	32 3 (22) 14 29 3 (21) 11 3	31 1 -
		32
		28 1 -
		29
		3
9. Debtors
	2021 £000	2020 £000
Prepayments Accrued income Deposits Other debtors Total	12 17 - (2) 27	16 106 3 1
		126

All debtors are initially measured at the settlement amount after any discounts (under normal credit terms) have been applied.

10. Cash at bank and in hand
	2021 £000	2020 £000
Bank balances Cash Total	760 5 765	580 5
		585

Notes to the financial statements | 59 |

11. Creditors: amounts falling due within one year	11. Creditors: amounts falling due within one year
	2021 £000	2020 £000
Creditors Accruals PAYE Deferred income Total	13 14 5 10 42	23 18 9 10
		60

All creditors are initially measured at the settlement amount after any discounts (under normal credit terms) have been applied.

11a. Deferred income
	2021 £000	2020 £000
Deferred income included above comprised: Resources deferred in the year Amounts released from previous years Deferred income c/f Total	- - 10 10	10 - -
		10

At the balance sheet date the charity was holding funds received in advance for services due to be delivered after the year end and for which entitlement to the income is not received until the service is delivered.

12. Movement in funds
	As at 1st April 2020 £000	Incoming resources £000	Outgoing resources £000	Transfers £000	Total Movements £000
			(261) (544) -	- - -	44 55 -

As per accounting policy 1.8, the property and equipment fund represents funds invested in the net book value of tangible fixed assets, which are therefore not available for other uses.

| 60 | Notes to the financial statements

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12a. Analysis of movement in restricted funds
As at 31st
As at 1st Incoming Outgoing Total March
April Transfers resources resources movement 2021
2020 £000 £000 £000 £000 £000
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Community water and food, southeast Sand dams for wildlife, Kenya Building sand dam capacity, Mozambique Restoring degraded drylands, Zimbabwe Sand dam pilot, Malawi Sand dam feasibility, Tanzania Sand dam pilot, Ethiopia Programme development Marketing costs Fundraising costs Evidence and research Promoting sand dams Knowledge sharing Governance Total	146 - 63 5 119 1 119 - - - 11 - 14 - 478	(2) - (1) - (1) - - - - - 1 3 - -	307 17 - 133 35 14 25 - 10 30 - - 13 15	(349) - (6) (48) (40) - (23) - (9) (27) (12) (3) (13) (14)	(44) 17 (7) 85 (6) 14 2 - 1 3 (11) - - 1	102 17 56 90 113 15 121 - 1 3 - - 14 1
			599	(544)	55	533

13. Analysis of net assets between funds

	Unrestricted funds £000	Restricted funds £000	Property & equipment fund £000	Total funds £000
Fixed assets Current assets Current liabilities Total assets less current liabilities	- 262 (27) 235	- 530 (15) 515	3 - - 3	3 792 (42)
				753

Notes to the financial statements | 61 |

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14. Employees
2021 2020
£000 £000
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Salaries and wages Employer NIC Pension Recruitment Training Health Insurance Total Average number of employees	237 23 7 - - 11 278 6	324 29 9 9 1 14 386 9

The average number of employees reflects the full time equivalent.

The total amount of employee benefits received by key personnel is £135,543 (2020: £135,586). The key management personnel of the charity comprises of the Trustees, Chief Operating Officer and Head of Programmes.

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

		2021	2020
£60,001	- £70,000	1	1

15. Trustee expenses and key management personnel compensation	15. Trustee expenses and key management personnel compensation	15. Trustee expenses and key management personnel compensation
	2021 £000	2020 £000
Travel Other Total	- - -	7 -
		7

None of the seven Trustees who held office during the period (or any persons connected with them) received any remuneration during the year. All Excellent Development Trustees are unremunerated. The seven Trustees incurred expenses as detailed above. There are no key management personnel requiring disclosure.

| 62 | Notes to the financial statements

16. Volunteers

We would like to reflect within the notes to these financial accounts the immense contributions made to the association by our volunteers, helpful members, friends, advisors, patrons and of course our committee members, the help of whom contributes greatly to enhance the work of the association and to whom we are most grateful. We benefitted for example from 0 hours (2020: 294) from 0 volunteers (2020: 3) which if valued at the ASHE median wage rate for London would equate to £0k (2020: £3k).

17. Pensions and post retirement benefits

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £7k (2020: £9k).

18. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due within one year as follows: 2021: £0 (2020: £9,211).

19. Related parties

There have been no related party transactions in the current period.

20. Post balance sheet events

At the time of approval of these financial statements, the COVID-19 pandemic remains one of the most significant economic events for the UK and globally. The pandemic was officially announced as being present in the UK during January 2020. Under UK GAAP, the consequences of a condition present at the balance sheet date are considered to be an adjusting post balance sheet event and therefore potentially have implications for the year-end balance sheet.

Having reviewed the operating conditions in the post balance sheet period, and in particular having considered the balance sheet carrying values of fixed assets and the recoverability of debtors, the Trustees are satisfied there are currently no indications of any material impairment.

The Trustees’ assessment of the impact of COVID-19 on the future development and performance of the Charity is detailed in the Trustees’ Report.

The impact of COVID-19 on our organisation and operations remains a significant concern with the risk of new variants emerging in African countries where we work with less than 3% of the continent’s population fully vaccinated.

Last year we were unable to deliver some activities within our new southern Africa programmes due to border closures and local restrictions. We are pleased to report that with the support of our resilient partners and beneficiaries we have started to progress delayed activities and hope to have them completed by year end. We are also developing a range of remote training tools to allow us to continue effectively supporting our oversees partners.

Thanks to our loyal supporters and funders we are forecasting income of £1.2m for 2021-22 and expect to maintain our level of reserves above our Board minimum target of 6 month of core costs. We do not expect the trend of our cashflow to change as we do not envisage any major changes to our 2021-22 income or expenditure forecast.

Having implemented cost saving measures early in the pandemic we have been able to retain our core team with the expertise to support our programmes as well as further expansion into new countries.

Our Trustees are confident the organisation will remain a viable charity and have therefore prepared the accounts on a going concern basis.

The Board continues to oversee Excellent Development’s response to the pandemic and plans and actions are kept under constant review, and our Members have been regularly updated.

Our philosophy & values

People & relationships:

We respect all the people with whom we work and build mutually beneficial relationships. We believe that the best results are achieved through working together. We enable self-leadership, personal development and empowerment.

Environment & sustainability:

We believe that sustainable poverty reduction can only be achieved through the conservation of the environment. We believe that people and wildlife can live in harmony with their environment.

Service:

We exist to provide excellent service to the people we work with in order to deliver our vision. We ensure that the people we support enact their right to identify their own needs and priorities. We anticipate change and respond with speed, agility and flexibility to maintain our excellent service.

Nothing comes for free:

We value our supporters, and we respect the dignity of the people we support, by not giving away things for free. The people we support make a significant contribution to every Excellent Development project.

Excellence:

We strive to be excellent in all we do. We promote the improvement in the quality and benefit of our work through continuous learning and the sharing of knowledge.

Innovation & passion:

We are passionate and inspirational about our work. We demonstrate creativity, ingenuity and energy. We are innovative and entrepreneurial, taking calculated risks in pursuit of our vision. We ensure decision making is made at the most efficient and appropriate level.

Integrity:

We do things right and keep our promises. We are professional, honest, fair and transparent in all that we do. We are uncompromising about our ethical principles.

Business efficiency:

We run Excellent Development like a business, bringing the best of corporate skills, principles and experience to achieve our charitable objects. We responsibly and efficiently manage our supporters’ investments to achieve lasting positive impact for millions of the world’s poorest people.

Safeguarding statement:

Excellent Development has an integrated Safeguarding Policy that specifically addresses child protection and anti-sexual exploitation as well as all other forms of abuse. Safeguarding is everyone’s responsibility and we do everything we can to both protect our staff and the people that we were set up to help. We expect all staff, volunteers, trustees and partners to conduct themselves in a way that preserves the dignity and respect of every individual. We promote good working practices that prevent harm, abuse, and coercion occurring and we create a climate where people feel safe to report any behaviour that threatens them or makes them feel uncomfortable.

~~Excellent~~

~~Development~~

Address

Social

Excellent Development 7-14 Great Dover Street London SE1 4YR United Kingdom

Facebook: Facebook.com/excellentdevelopment Twitter: @ThisIsExcellent YouTube: Youtube.com/user/thisisexcellent LinkedIn: Linkedin.com/company/excellent-development Instagram: ExcellentDevelopment

Contacts

Charity registration number (England & Wales)

Mob : [phone] Tel : [phone] Email : [e-mail]

1094478 Registered company number: 4432166

www.excellentdevelopment.com