REGISTERED COMPANY NUMBEIL. 04774277 (Ellgland and Wales) REGISTERED CHAIUTY NUMBER: 1098409 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR T ENDED 3 2025 FO UABOX Mills & Black DerweTrt House 141-145 Dale Ro Mat]o¢k Derbyshire DE4 3LU
BO CONTENTS OF THE FINANCtAL TEMENTS 2025 lieport of th¢ Trustees I to 12 Ind¢p¢ndent Examinefs Report 13 Statement of Finallcial Activities 14 Balanc¢ Sheet 15 to 16 Notes ty the Financial Siatements 17 to 22 Detsiled Statement of Finall¢ial Activities 23 to 24
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 June 2025 The twstee5 who are a150 direuors of the charity for the PUTposes of the Companies Aci 2006 pr¢sent their T¢POrt with the fllrdncial statements of the charity for the year ended 30 Jun¢ 2025. The mistees bave adopted the provisions of AOUntIng and Reporting by Charities: Statement of Recommended Pradice applicable to charities preparing their accounts in a¢¢ordance witb the Financial Reporting Standard applicable in th¢ UK and Republi¢ of Ireland {FRS 102) (effe¢tive l January 2019). O&jEIvEs AND AcfiviTIES Ml8slon Aquai)ox exists to save lives followryng natural and man-made disasters by gupplying wateT pwification equipment Hnd other aid to people in dire nee& providing- CLEAN WATER A CRISIS. Where practical, we a150 PToYide 5UPPOrt to people suffering as a Tesult of endemic problems of poveny, disease and droughL Viion Our vision for Aquabox was to a$s¢Tnble 6.000- 8,000 filters per annum during 2024r25 whxch would provide: - Water filtraiion units io meet the needs of 60- 80.000 people. - Water filtration capacity capable of dtspeDsing over 4 billion litres of water over th¢ lifrtime of the filt¢rs. In addilion, at)nually, to continue to provide shelter building tLX)Is and ]naterAal4 essential bousehold items and other humanitarian aid suffici¢nt for 6,000 people. Key Objectlyes In order th aehkeve this Yision, we will, year-by-year: Increase a[Ual in¢ome (after deducting ally 5JndTaising or promotional costs) so that by 2025-26 we hay¢ a net income in excess of £300,000. ' Increase our operdlioDal capability to include the &ssembly of GrifAid community filters and the Mk 5 family filter. ' Increase awareness of Aquabox throughout UK & l and globally. ' Estsblish new strategic stock hubs closer lo potential disaster zones to ¢nsur¢ that we can re$pond rapidly to events. . Develop paershIpS globally, which will in¢lude'. - Within Rotary InternatIoal particULlY. with other Rotary disaster fjrst-responders. - Within a netwotk of our aifiliates, including locally based NGOS and distribution parthers, can help us 10 deliveT aid tr) those most ID need. A final key objective, which will und¢Tpin all our efforts, is tha¢ we will operale ¢thically and laMthIIy 8nd adhere to our core v¢5 of ¢ornpassion, integTity. fairness, ope]¢S5 and respect and coJ]sideration for everyone with whom we interact. Page I
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 Jun¢ 2025 OBJEcfIvES AND ACTIVITIES Objec¢ive5 and Strategies for 2025- 2028 Business Plan objective5 and str8tegies over ibe past 5 years have setved as a route map in hleving the key objeclives listed above. Over the n¢xt 3 y¢ars our plat)s include: ' Broadening our range of products through the introduetiort of the GrifAid conununiry filters Mk5 family filters. Increasing our global rEa¢h through the introduction of new delivery pamers and exploring more effeciive and efficient ways to deliver ow aid to those m05t in need. ' Expanding the production of r¢usabl¢ satiitary pads {the San Pads Project), with the aim of ifteludingthese in all of ow Aqua Aid boxes. To enable these objectiV¢S to b¢ realised the t1¢¢6 TKogtiise that we need to I: In¢re&8e T¢venue and smooth out income streams by impl¢xiiEllting a fithi5iAg strategy which will encourage regular donations and COrate pariner5bips. iogether with the efficient JDana8emeDt of expenditure through good purchasing practices, including: 1.1 Expanding the volunteer regional und co4xJrate ambassadors, nehvork in Order to rai$e profil¢ in targeted regions and to enhance our fi]ndrnising programm¢. 1.2 Exploring the value of, and evaluating aItenJat] ways to. broaden our in¢ome streams, such as crnwd funding, larger community projeth4 grant applications, enCOaging personal dotvdtions and co018te sponsoTship. 2: Raise our profile by.. 2.1 Bioadening ow 5UPPOrt base acrogq a wider range of organisations and attracting individual support¢rs frorn an extended geographic area within and outside the UK. 2.2 Networking and building partnerships with other agencies and NGOS who share our va]ues and vision. 2.3 Recrniting new volunteers to ow leadeTship team, continuing to enhance our website, and social m¢dia PTe5¢nce, as well a5 refreshing our promotional and markding materials. 2.4 S¢¢king additional opp0MltIes to profile what we do in th¢ medi& 3: Jn¢reas¢ our op¢r4tional etTi¢iency and welty by". 3.1 Str¢ngthening th¢ operational manageEnentteam io help identify and drive the chynges requued io allow the charity to assist more virtims of dis&4¢rs, Whil ensuTing it adheres to its core values and maintains the highest stpndards of governance. 32 Building relationships with other NGO$, a8 well as with other Rotsry first-re$pond¢rs, to aehieve greaw efficiency and effectiveness in aid distributioffj including setting up strategic stock5 of filteTS in key centres such as Dubai. 3.3 Improve the Specific detai]s and &¢¢uracy of the feedback received from our distribution parthers to assess the effectiveness of OUT response and the outcomes to the end users. 3.4 Preparing and updating the clwity's policies, guid¢lin¢$ and standard operating procedures (SOPS) 3.3 Through feedback from recipients and pojlners, ¢onduct re8ular reviews of the aid con5i8Emients io emure they are appropriate and provtde the mom effective relief to the comrnunities to whom the aid is being tsrgeted. 3.6 Upade the depot facilities to ensure thai the filter assernbly, San Pads produrtion aJKI Aqua Aid box-packing op¢ralions are ¢arried in an efficient manner and in complian¢¢ with all relevant health and safety requirements in order to safeguard our volunteers. PagE 2
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 June 2025 OBJECTIVES AND ACTIVITIES Miln Actlvitl¢s The main activitie5 which we dertake on an on-going basis in support of our operational objective of delivering aid are highll)ted below. Procurement As a manufacturtng and distribution organisation. the procurement of good$ and services is a DJ0T ¢OSt driver ond through good PUTchuing practice5, led by ow Depot Manager, David Wildgoose. and logtstics team led by Stsve Chard. we seek to atTive at best ¢¢oThomic cost solutior15. This includes sourcing some expensive stock items in bu]K directly from the manufacturers on a global basi5, negolialing competitive eargo rates wtth logistics providera alld exploring oppotmll)iiies 10 Use pro bono logistics options where available. Despite thege efforts. higher rates of inflation during the Ye have resulted in incre0se5 iD pUh&s¢ prices and shipping costs which the charity b&s had to thorb. Fllter Assembly We have a dedicated team of over 40 volunteers with tecljnology and manufacturing skills who assemble and test the family filteT4 which are manufactured under a li¢en¢fftg agreement with Griffaidlsafr Water TrusE{SWTA a Rotsry linke4 ¢lwity. Th¢ filter assembly operatiODS are oveTse¢n by the Aquabox Trustee Dom Wish. In addition, a m¢mber of the filter assembly teams regularly visits Gambia as part of a long-terni monitoring prograrnme to evaluate the perfornJan¢e of the filtth3 in the field. ¢anying any rnaintenance to the filters and providing refreshertrnining. W¢ recognise the support we Te¢eiYe from GTlfAidlSI and we reciprocatr by providing feedback on filter forn]ance to help with the ongoing development of the filter design. The Aquaboost Project was fully implemented dwing the year 8Ad the filter assemblers were able to achieve demonstrated annual output of 8,000 family fillets. Aquaboost was led by Dom Wish, with the support of local ¢OTporat¢ partners. It has proved to be a great enabler in increasing our ability to reswn5¢ to major events acTOSS the world and realising the charities key obj¢ctives of PROVIDtNG CLEAN WATER fN A CRISIS. As we enter the new f]naucial y&v, w¢ are embarking upon another exciting project- AQUADucf. Earlier ill th¢ year, the inventor of the fpmily and community filters John Griifith and his fellow trust¢¢s at Safe Waler Trust advised Aquabox of their intention to close the 'not for profit" company Saf¢ Watsy Tnt {SWT). Aquabox was asked whether it would be interested in continuing John's legacy through the production of the COMInlty and Mk5 knily filters. Following carefijl consideration by the Tlustees, it was agreed to accept this offer and Project Aquaduet will commence to enable the transfrr of these produ¢ts to Aquabox at the beginning of the 2025126 finallci year and will be l¢d by Dom Wish. The project will require significani inv¢stt)wii in setting up new assembly 0rntiOnS and inventory. which will be covered by the chariW5 financial reserves. The Grifflth LegAey Aquabox is greatly indebted to John, Gill and th¢ team at SWT for supporting and collaborating with Aquabox for the past 12-15 years through the provision of t¢chnieal and procur¢m¢nt support, enabling Aquabox to assemble initially th¢ Mk2 and theD the Mk3 falnily filters. These fille]% have been distribut¢d to over 50 countries aeross the world and as a chariry we would lik¢ to fornially thank Jolm aDd Gill for their sUPPOrt and for their wonderful GIFT OF CLEAN WATER TO THE WORLD. As a clwity. w¢ aTe ¢ommitted to continuillg this wonderful legacy tnto the fire. Wartbous1118 aT*d Box P¥cklng We ar¢ indebted to the 25 volunteers who undertake warehousing duties and Aqua Aid box packing and prepare the Consignments for dispatch. Based on the success of the Aquab¢)ost proj¢ck with the support of ow manufaduring partneTS, we have undertaken a similar irnprovement program¢ in the packing rijom - AQUAPACK - whith will be implemented during the 2025ll6 fllwicial yeaT. Page 3
UABOX REPORT OF THE TRUSTEES OBJEcfJvES AND ACTIVITIES Aqu8box San Pads Project Under the leadership of Cheryle Berry, the San Pads Proje¢t went live earlier this year, following & successful tiial shipment to Nepal. Cheryle has quickly TecTuiwI an enthusfftastic t¢arn of 45 volunteers. *% well ls several out-re&h voluttteers, who produce these vital feminine hygiene items for inclusion the Aqua Aid trx>x¢s. AquAboJ Cball¢llge Aquobox Amb&%sadors Sylvia and Ray Spare have worked tirelessly oveT the past two years to develop the Aqualx)x Chall¢ng¢, which help5 young people to understand the natht of dis&sters and how Aquabox T¢SP)nds to meet the need for safe water and oth¢r humanitarian resourc¢s. There are presetttations and game5 that participants can ¢njoy while researching theiT answers lo sets of question5 and ¢aTnitig a distinctive badge. Already, many thousand5 of Qirl Guides have compl¢t¢d the Aquabox Challenge and it is beginlli io Spad to Swuts and other youth groups in other parts of the World. We hope that schools. Rotary youth groups will also get involved. Three levels of the Aquabox Challenge hav¢ now been introduced - AquaBlue (existingx pl8 Aquasilver and AquaGold. These more challenging l¢vels WAII include th¢ learning of both wesentational snd fjJnd-rai8ing skills. detsils will be publi¢is¢d on the Aquabox website. Seleetlng De8tlDallon$ for Ald and Lo2isti¢s During th¢ year, Aquabox h&s been join¢d by a new TTUee. Stsve Chrt who is providing Wdluable expertise in the logistics space. Steve has spent hi5 career in international logisti¢s and brsngs his rnch-needed skills set to the Aquabox operation5. Sieve will play an active role in deflljtng our logistics strategy, including partner se1110ft, evaluating need$ in the afternnth of disasters, setting up secure supply routes and distribution nerworks, together with obtaining feedback from part)ets on tbe impact th¢ provision of Aquabox aid has had on families and MmUnitIeS. Prior to dispatching any aid, a rigorous due diligence exercise is undertaken in order to assegs the natLwe of the disaster, the type of aid that would best suit the ne¢d5 of the impacted COllnnies. the &v&ilability of suitsble logistics and distribution paTlners, the response from other charities, our history of previous support tn the location and our other freighting arrangements. Shippin8 and COrn5 cleaT8nce documentalion is managed by Steve and our Shipping manager. lan Middup. Partner Seleclio All new distribution parthus are subjeoted to a due diligence pro¢e$s which includes, ' Undertaking audits of their govemance strllctlres, company accounts, turrent operations and p&st perrornwes in order to provide confid¢nc¢ that they have the skills And expertise to manage the receipt of goods. customs clearallce process and secure the releas¢ of imported consigtMnents in a lega] and compliant mAttner. . Ensuring that the pafiner has ulldertaken needs assessments, including holding consultations with otheT NGOS. disaster response coordination teams. gov¢n]rn¢nt, Community and local leaders. . Gaining the assurance that the parter cau store the aid in a stture place and has the competcnce to coordinate the distribution of the aid effectively and can provide Yelevant feedback to Aquaboy. Page 4
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 Jun¢ 2025 OWECTIVES AND ACTIVTfIES AdmlnistrAtIo During the year, Aquabox has continued to its business procedure including governan¢¢ and Health attd Safety policies and procedure5. This work has been l¢d John Du¢kworth, the trustee responsible for Governance Safety and HR. Th¢ Depot Manager. Trdvid Wildgoose. oversees the Aquabox operations irKluding the management of volunteen. the clwitys fllwLces, stock Control, procurement and communications with our volunteers and supporters. A m¢thodol0 has been developed and implemented enablin& for the first time, a detailed budgd to be proposed and agreed by the Ste¢S ahead of the new fuwicial year. This will facilitate improved mnitoring of ongoing f]nancial F¢rf0rnWe ajwj assist in the early identification of potsntial PToblem areas. During the year. in recognition of the In¢S]ng complexity of the ¢harity and the new projects being execut¢d, the Trnstees recruited a part-time Depllry Depot Manager, lane Travers. Jane is proving to be a great a5S¢t and has already developed ¢xc¢llent working relationships with the Te¢S and volunteers. Havin8 such a competent and experienc¢d team ill place has enabled Aquabox lo operate ¢ffJ¢ienty and move fonvard making the most of 115 fa¢ilities. Volunts¢n Complementing the work of the Aqua Aid box packing and filter assembly tea)DS. we have a further 40 volunt¢¢rs who are involved in a range of supporting activities, including spea1ng ¢ngagements, communications and PIL admiT)istration. legal Advic< donations rthinagement, IT support alld. most recently. the San Pads Project team. In total, we have over 150 volunte£rs and the Trnstees gratefully aeknowledge the contnl)ution th* they make. witho their efforts. and that of our generous 5UPPOrters. Aquabox would be able to continu¢ to sav¢ lives in the afiermath of disasters in the way it does. Public Benefit The TrU¢¢S have referred to the guidance in the Charity Commis$ton's guidance on public benefit when reviemryng the charity's aims and obj¢dives and in planning its fvture activities. Page 5
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 June 2025 ACHIEVEMENTS AND PERFORMANCE Disaster Response July 2024 to June 2025 ShipmeAt$ to Yeme Aquabox continues to support the people of Yemen in ¢onjunction lo Jubil¢e OUtseh Yorkshire (JOYI. Durin8 the year, Aquabox 5UPPQrt¢d two shipments with a tthal of 450 Aqua Aid (Gold) boxes and 1440 family filters, where Aquabox shared space. utilising over of the 40-foot contsiner with JOY filling the rest of the contsiner with health, first aid and educational items Shipments to N¢pl Aquabox continues to support the people of Nepal. Further Consi]MentS of 400 Aqua-Aid boxes. 20 Community filters and 720 family filters were 5hipp¢d through tbe combined ¢fforts of our contad in the Devon and Somerset Fir¢ and Re5w¢ Service, the MOD, Gurkha Welfare TnL%t and Rotary Pokhard. Areas of Nepal continue to be subject to local disasters during the Monsoon period with flooding and I8)SlIdeS. Our Aqua-Aid )xeS continue to be held in store by the Gurkhas and Rotsry ready for inllnediate respons¢ when these ¢v¢nts aTi5e. Shipments to Th411ond and Myanmar At the end of 2024, th¢ north of Thailand was hit by devastating monsoon stonn5, with the resultant floods destroying roads atld bridges and Causing families lo evacuate their homeg and fl¢¢ to higber growid. Aquabox w&$ abl¢ to respond through th¢ir local pather Disaster Aid Thailand (DAT). Ill May 2025, the region was on¢¢ again disrupted by a fierce earthquake in th¢ Mandalay region of Myatmw. DAT and ivs local partners were abl¢ to respond by supporting ¢ommunities in Myatmiar, as well Lg families who had fl¢d across the border and wer¢ seeking refuge in IDP camp5 in North West Thailand. Aquabox gave th¢ go ahead for DAT to use its remaining stock of filters to be deployed to support these families to ¢vre that they bad a¢$5 to safe drinking WeT Sh5pment to Syr18 Aquabox has eontinued to support its partner charity, Hand in Hand for Aid 2nd DevelopmenL in Syria and IS sent a fijrther shipment of aid io the region. Onc¢ again, this was rnade possible thayjks to the support of our G¢rn)an Amba85ador. GUnr Staib of the Stade Rotary Club, and the logistics support of freight company MSC through its ¢haritable foundation the MSC Foundation. For thi5 shipmenL Aquabox parthered with its long-ierm rotary partsler Water SuTvival Box who donated 200 aid boxes towords the conSient. Shipmtttt to Mlawl Aquabox provided a cons1Mient of aid to the Seed Sowers organisation in Malawi who supp)rt llnpoverished rurdl commut]ilie$ in the ¢ounty Shlpments to Ukraine We continue to support the great work that Borys Bodnar and his wonder1 Rotary WASH team are ¢oordinating from their depot in Lviv. Two further shipment5 were processed for Ukraine and were fitwced primarity by Rotary Clubs and Distiicts acr055 the world. These consigtwn¢nts were transp)ned by Jolu] Midgeley, a Rotarian in Well YoTk5hire. In totsl, Aquabox has sent 14 shipments to Ukraine sinre the Russian inv&8ion. These Shipments have been supported by mY Rotary Clubs and District5 a¢ro$s the world. In particular. the Trusiees recolISe the generous supwrt of the Rolary Clubs in Potsdam and Stth and the great work undertaken by John Midgeley. Ghana ShlpMeDt W¢ provide a small shipment of aid to Ghana to support the work of the Yorkshire based charity Ghana Outlook This shipment was transported by FireAid. Shlpment to i*banon In November, we dispatched a shipment to Ltbanon via Beirut Cedars Rotary Club, in a 20 foot rnntainer - 200 Aq Alds, 20 Aqua 12s, 20 tommuniry filters. with a tot21 value £42.2(Kl Total Aid Dlspatched In tota], over the year, we dispatched 143 Community Filters. 4,440 Farnily Fillers and 1,3(K) Aqua-Aid Boxes (which each wntained a Family Filter). The combined Caplty of the filter5 way sufficient to meet the daily Iequiremettts for lean wat¢r of approximately 1140,000 people. The aid in the Aqua-Aié Boxes wa8 suificient to $staIn 1,300 familie4 OT about 13,000 people ttkinly in areas of endeh)ic natrdl disasters and rethgee environments. The impact of the Aquabo95t Project can readily be seen below in tem$ of the number of family filters dispatsh¢d in 2024r25 vetsus the previous year.. Page 6
UABOX REPO R THE F THE TRUSTEES NDED 3 Chatsge 2023n4 92 2.088 1,550 2024r25 143 {°A) 55 113 (16) Cornmunlty Filters Fajnily Filters Aqu4 Aid Boxe$ 1.300 Page 7
UABOX RTOF TEES 25 ACHIEVEMENTS AND PERFORMANCE T4ble I: Aid Distributed in Financial Y¢ar 2024ll025 Aqua-Ald Boxes Communlty Filters P4rtD¢r Agency Country Fmily Filter5 EstitD&ted Cost Syria 250 20 20 HIHFAD 200 W¢r Survival Boxes £50,900.00 PLUS £26,300.00 Yemen 250 40 Joy 7.100.00 Ukraine- Lviv 20 20 John Midgley £13.900.00 Ukraine 24 12 Ukraine Action £13.880.00 Gurkhas- MOD Bicester Nepal 200 20 20 £44,400.00 Malawi 10 Seed Sowers £6.490. BeiruÈ Cedars Rotary Club i£banon 200 20 20 £42,231.50 Rcof Plutsluang Sattahip Thailand 20 10 £11.730.00 Nep81- Trial Shipn)ent of 50 San-pad Kits Rcof KAthmadu Cir¢le £337.94 G]Mna 12 20 Ghana Outlook £10,040.00 Malawi Save the 0h0n £797.59 Ukraine- Lviv 60 10 John Midgley £28.700.00 Gurkhas- MOD Bicester Nepal 200 40 £48,900.00 Op¢rdtion 0han TBA* £2,680.00 Yemen 200 80 Joy £63,600.00 RC Yadanabon, Mandalay TOTAL 1300 147 £421987.03 * Originally for Myamnar ** Filte from Thailand shipment sent 1211212024 to RC of Plutsluang> Sattahip Note." The numbeTS in the Family Filter colwnn show the nurnber of Aqua 12s in that shipmenL with the number of family filters 5hipp¢d totalling 4,440. Pag¢ 8
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 June 2025 ACHIEVEMENTS AND PERFORMANC Benefit5 of the Aid Supplied Fundrdi$illg Response 202¥25 In order to achieve our long-tern) goal of providtng water filtration for 150,000 and over S billion litres over the lifeiime of the water filters, as well &s pmviding dI&ter aid for 6,000 annually. w¢ n¢ed to increase our donated income. Ov¢r 50ty/• of our income curreNly comes from Rotary Clubs, primsrity across the UK. Whilst we wish to continue to Ikvtlop and 0W our relalionships with Row groups in the UK we recognise th21 the charity sector is becoming inueasingly more Gompetitive. At the same time, th¢ number of RotaTians in the UK is d¢creasing. To address th¢5¢ challenges. the Tn]stees are developing a broader fiJnd-rai5ing str4t¢gy, the key elernes of which are to: I.. Incre&8e our profile to OTganisatiOD$ across the county 4ud across ihe world, particularty to Rotary aub& through the delivery of moTe Club talk%, depot Visits and a ater pr¢5¢nce at Rotary ¢vents. This has èen aided by th¢ activ¢ recruitiDent of new Aquabox Ambassadors across the UK. Our interactions with Rotary are ¢oordinoted by Cheryle Berry. 2: Develop relationship with companies with a view to encourdging the to support Aquabox. as a mean$ of meeting their Corporate Social Responsibilities (CSR) and EnviromnenL Social. Governance (ESG) goals. This work has been led by Aquabox Tru$tee Rob Barlow and we are nllkillg progr¢ss with this corporate strategy and, as a TesuIL have several new corporate partnerships in place. Aquabox's memlxrship of the East Midlands Chamber of Comme¢ has also provided the opportunity to connect with local companies &$ potential 5UPPOrter5. This has been fijrther assisted by becoming a member ofthe East Midlands Manufa¢bJring Network (EMMN). an initia¢ive driven by Dom Wish. We also ntinue to build relationships with companies engaged in ibe water industry and are gratefvl to Fayersharn House for allowiog Aquabox to have a stand at the Utility Weekly Live Exhibition once awdin this year. 3.. Increase our ¢ommunity ftmdrdi5ing ¢fforts locally. nfttsonolty and intemationally. Trustee Parn Frdser chairs the Communiry Liaison Group ICLG) which 15 driving this cornmuniry prOarnme. In addition, through the expanded Ambassadors network, and the expansion of th¢ Aquabox Challenge. we are broadening our support bas¢ with sthijol hurches. con]munity groups, the Wl and unifomied organisations 4.. Improve con)munication tlJrou8h the website and SOCTal media platforni4 ts) encourage more cotporate supporL and heighten our profile in the niedia. Under the leadership of Trustee Rob Barlow. the new Aquabox webslte, along with an ¢nhanc¢d presence on other social media pIatforll. 15 helping to spread the Aquabox story and resulting in an increase in online donations. Morke¢ing and publicity material h&s also been refreshed, new vid¢os produced and stronger T¢lation$hip$ developed with local and regional media outlets. These initiatives are stortin8 to yield some encouraging results. However. with the increas¢ in the output of family filters, there is a need to continue to grow the charity's revenue streams. The Aquabox Ambassadors. now 24 in total, Contin t(> work hard and are having a positive impact across the UK Australi4 Fr2mce. Canada Gerniany, Swed¢n and the US. As a regult of these initiatives, revenues bave incr¢e and it has been possible to aistribute almost £3k worth of aid during the year. Some of the charity's reserve5 will be used to fjjnd the purchase of new equipment and facilities associated with the Aquadu¢t Projxt, th¢Teby enabling th¢ ¢hariry to broaden its range of filters $ernb]ed in house and dismbud. In additton, the Trustees plan to upgrade the warehousing infrastructure. setting up a dedicated room for th¢ San Pads projecL a workshop for the &ssembly of the community filters and a n¢w training roorn. These projects will both enable Aquabox to produce and suppty more aid thereby saving more liv¢s acro&s the world. while providing a safe and more pleasant work place for our volunteers. Page 9
UABOX T OF THE TRUSTEES FINANCIAL REVIEW Year Ekd Finantial Posltion The charity's year end overall financial positio versus the previou5 year, 2023124, can be sunllnari5ed a8 follows.. 2023124 2024nS Donations {inv Gift Aid) 332,8 264.2 Investhients & Other Income 12.3 10.6 TOTAL tNCOME 345.1 274.8 Expenditure 1235.9) (402.4) NET tNCOME 1092 Totsl Futtds B/Fwd 692.4 801.7 TOTAL FUNDS CARIUED FIWD 801.6 Of particular tte are the followiDg: - Total donations at £264k were 200/0 below the previous year. - As planne(L expenditLhTe was significantly incTe&8ed to ndthe additional filter prothction r¢sulting from the su¢¢¢ssfiJl ImplementiOll of the Aquaboost Project. Thi5. tum. has provided us with the ¢apability of increasing the numbeT of Aid shipments. - £674k of available fvnds has been Caled foTward to ihis curreni fjnancial year. - Ai year etml, fill9 in our various bank and building 50¢i¢ty accounts totall¢d £435k. Investtnent Polky and Returns Under the Memorandum and Articles of Association. the Charity has the power to make any inveslment whieb the TnteeS think fil whilst tTtaining k low risk approach. The TNstees have reviewed the investment strategy and a ad that the mix of investments and current account deposits currently iD plaee align with the charitys short-tenn cash-t]ow requirements and provide a balanced approach between irtvesttnent incorn¢. rninimi5ing risk and maintsining ready access to fuud5. as required. The inierest received from various accounts wa5 £10.6L whi¢h reflects our low risk approach to invesknent. Contingency fundiJ)g ptsli¢y Our contingency filling policy Tecognises that our inc0e is heavily dependent on the timing of rnajor disasters and our supporters, responses io those disasters. In¢orne can vary signifiwitly within and between yeus. Our available funding needs to be 5uifici¢nt for us to provide support to those in real nee41 ihroughout the year. We n¢ed to be prqwed to cover income doM1)tt5 and unfottseen liabilitie5, &9 well as our working capitsl requirements. After a delailed analysis. the Trusttts have deterniined ihat £200k is the appTQPTiate l¢vel of wllting¢ncy funding to ring fenced, across our arxounts adeqwdtely take account of the above collsid¢rdtions. Reserves Held It Year End Reserves at the year end were £674,092 STRUCTURE, GOVERNAPICE AND MANAGEMENT GoverDing dotument The Charity 15 constittlt¢d as a Company Limited by Guarantee and 1$, therefore, governed by Memoranthmi and Articles Of Asso¢iation. The company was incorry)ratrd on 22nd May 2003 and the Articles of AsSlatiOn wer¢ amended by special Te50110n on 7th Febw 2008 and fijrther amended by sp¢cia] r¢solutions on 8th May 2021 and 18th March 2022. Page 10
UABOX IiEPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 Jun¢ 2025 STRUCTURL GOVERNANCE AND MANAGEMENT Trustee9 The Boml of Trnstees is reswnsible foT the provision of overall poli¢y, directlOD ond manag¢ment of the clwity affairs. All Trus1ees mwt be m¢mbers of Aquabox. The Boexd is resp)nsible for compliance with the 5totutory requiTernents of the Charity Commission in the UK. Trustee Board meetings are held monthly. There are 7 Tntstees on the Board. Every Th15tee must sign a declaration of willingne5S to a¢t as a Trustee of the Charity befor¢ h¢ or she is eligible to vthe at Board meetings. All of the Thstees must retire at each atYa] gen¢rnl meeting but Can be re-eled¢d the members at the same meeting. The TnLStees Jnay, a¢ any time. co-opt ally suitable qualified person to be a TTU5tee io fill a vacatt¢y in their number, but a co-opted Trustee will only hold office until th¢ n¢xt annual generdl Meetig. Risk Mang¥emenl The charTty's Risk Managejnent Strategy ci)mprises'. An annual review of the principal risks io which the charity is exp05eiL The establishment of processes to mitigate iisks - Taking action to minimise ormanage any impact on the ¢lwity if the risk5 roatsrialise. Major Risks The main risks identified and asso¢iated miugation measur¢s are: Risk I: Reputstional damag¢ with *ssociated loss of Supp atrj income. Mitig4tioD: Adoption of. and adher¢nc¢ to, clear values, together with embodying best practice aDd regu]atory cornpliance in int¢rnal policies and guidelines. particularly in relation to fiJnth7isin& trdinin& moniioring a[ evaluation and Tnlee oversight. Rtsk 2: Serious injurie5. MltlgatSon: Providing H&S guidelines, llndettsthg H&S audits and risk Assessmenty Complian with regulations and best practice, regulartrainjnawaTen&ss raisin& monitoring and ttporting. Rlsk 3: Signifieant reduction ID income leading to shortfalls aga1t committed expertdiThre and requiring major chang¢5 to our operations. Mltigation: We have started to s¢ek more diverse in¢om¢ source& are dev¢loping our fijndraising capa¢ity. In addition, we hAV¢ develo and put in place a process to produce an annual. agreed budget. This will both improv¢ ongoing fmancial perfoTman¢e monitoring and assist in the early identifKati(Trn potenlial issu¢5. REFERENCE AND ADMINISTRATIVE DETAILS Regfistered Company nurnber 04774277 (England and Wales) Registered Charity number 1098409 Registered offiee Derwent House 141-145 Dale Road Matlock Derbyshire DE4 3LU Page 11
UABOX REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 une 2025 Trustees R Cassidy R Keeling R Barlow D Wish P Fraser C Berry J Duckworth (appoinied 8.7.24) S Chard lappointed 17.4.25} llldep¢ndent Examirter l M Hayes FCA Mills & Black D¢rwent House 141-145 Dak Road Matlock DerbyshiTe DE4 3LU Approved by order of the board of tnL8tees o . and signed on irs behalf by: R Cwidy- TNst¢e Page E2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UABOX IndepeRdenÉ ¢x>miner's report lo the trustees of Aquabox Cthe Company.) I report to the charity tStee5 on my examination of the a¢counts of the Colnpany for the year ended 30 June 2025. Responsibilities and basis of report As the charity's trllstees of the Company (and also its dIre¢r0 for the purposes of company law) you are resportsible for the preparation of the accounts in accordance with the requirements of ihe Companies Act 2006 Cthe 2006 Act,). Having satisfied myself that the a¢couDt$ of the CoTnpany are not r¢quir¢d to be audiied under Pan 16 of the 2006 Aci and are eligible for independent examination, I report in resped of my exalnination of your chariws accounts as carri¢d out under Scction 145 of the Charities Aci 2011 ('the 2011 Act). In carrying out tlly examination I have followed Ihe Dir¢¢tions given by the Charity Commission under Seeiion 145(5} Ib) of the 2011 ACL Independent txamlner's $tstemet Since your charity's gross incom¢ exceeded £250,IM)O your examiner musi be a member of a listed body. I caTJ confim that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in EnglaJMI and Wales, wbi¢h is one of th¢ listed bodies. I have completed my examination. l ¢onf]mi that no Matte have come to my attention in connection with the examination giving me cause 10 believe.. accounting records were not kept ITI Tespect of the Company ay required by Seetion 386 of the 2(¥)6 Act. or the ac£ounts do not accord with those records. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any r¢quirem¢nt that thc accounts give a true 2nd fair view which is not a matter considered as part of indqKrtdent ¢xa1ninatio QE the ac¢ount5 have not b¢¢n prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by ¢hatiti¢s {appIlble lo cbarities preparing their accounts IA accordance with the Financial Reporting Standard applicable ID the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drayffl in this report in order to enable a proper understanding of the a0llnts to b¢ reached. I M Hayes FCA Mills & Black Detweni House 141-145 Dale Road Matlock Derbyshire DE4 3LU 5 D¢c¢mb¢r 2025 Page 13
UABOX STATEMENT OF FANCIAL ACTIVITIES OR THE YEAR ENDED 30 June 2 30.6.25 Totsl fimds 30.6.24 Total funds Unrestri¢ied fimd RtrIcted nds Notes INCOME AND ENDOWMENTS FROM Donations and legaci¢s 237,131 27.100 264231 332.777 InvesDneni income 10,637 10.637 12J36 Total 247,768 27.100 274,868 345,113 EXPETrIDITURE ON Charitable *etivltles Aquabox costs 382,478 19.950 402,428 235,886 NET llYCOMFJIEXPENDITURE) {134.710) 7,150 (127.560) 109227 RECONCILIATION OF FUNDS Total funds brougbt fornyard 801,652 801,652 692,425 TOTAL FUNDS CARRIED FORWARD 666,942 7,150 674,092 801,052 The notes fonn part of these financial ststem¢nts Page 14
ABOX BALANCE SHEET 30 June 2025 30.6.25 Total fimds 30.6.24 Totsl funds Uwestrictcd fimd Restricted Notes FIXED ASSETS Tangli )le assets io 41.592 41.592 45,510 CURRENT ASSETS Sto¢ks Debtors Cash at bank and in hand 169,890 30.114 428.840 169,890 30.114 435,990 259.200 44,081 466,075 12 7.150 628,844 7.150 635.994 769.356 CREDITORS Amounts fallÈng due within one year 13 {3.494) (3,494) (13,214) ]YET CURRENT ASSETS 625.350 7.150 632.500 756.142 TOTAL ASSETS LESS CURREL¥T LIABILITIES 666.942 7.150 674,092 801.652 NET ASSETS 666,942 7,150 674.092 801,652 FUNDS Unrestricted fijnds Restri¢trd fijnds 14 666,942 7,150 801,652 TOTAL FUNDS 674,092 801,652 Th¢ charitable ¢ots)pany is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025. The mernb¢TS hav¢ not required the company to obtain an 4jit of its fmancial gtatements for the year endtd 30 June 2025 in accordauGe with Section 476 of the Cotnpanies Act 2006. Th¢ tru#ees acknowledge iheir r¢5ponsibilities foT (a) ensuring that the charitsble conwaThy keeps accounting records that comply with Sections 386 and 387 of th¢ Companies Act 2006 and preparing financial staternents which give a trne and fair view of the state of affair5 of the charitable company as at the end of each financial year and of its surplus or d¢fi¢it for each financial year in accordan¢e with the requirements of Seetions 394 and 395 and which otherwise comply with the requirements of the Companie$ Act 2006 relating to financial statements, so far as applicable to the chaTitable company. (b) The notes fom part of thes¢ finaneial ststements Page 15 ntinued...
UABOX BALANCE SHEET- continued 30 June 2025 These fmat)cial ststements hav¢ been prepared in accordance with the provisions applie2ble to charitable ¢ompaDies $ubj¢a to the small compat)ies regime. The finan stat ent5 were approved by the Board of Trustees and authorised for issue . and w¢r¢ signed on its behalf by: R CldY- Trnstee R Keeling- The notes f¢m part of these fmancial slatements Page 16
UABOX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 J 2025 ACCOUNTING POLICIES BASIS of prerI8 the IlnAnelal statemeDts The fjnancial statements of th¢ charitable company, which 1$ a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Ac£ounting and Reporting by Charities.. Ststement of Recommended Pra¢ti¢e applicable to charitie5 prq)arAn8 thetr accounts in a¢cordance with the Firtatjcial ReEIng Standard applicable in the UK and Republic of Ireland (FRS 102) (¢tTective l January 2019),, Financial Reporting Standard 102 'The Financial R¢porting Standard applicable in the UK and Republic of Ireland, and the Companie5 Act 2006. The financial statements hav¢ been preFAred under the historical cost conv¢nti(m. Income All income 15 recognised In the Statement of Financial A¢tivities once the charity has entiÉlem¢nt to the fimds. il is probable that the incorne will be Teceived and the amount caD b¢ metsured reliabty. Expendlture Liabilities are Tecognised as expenditure as soon as there is a legal or coMsttvctiv¢ Obligatio committing the ehaTity to that expenditure. it is probabl¢ th* a trdD5fer of economic benefits will be required in SettIennt th¢ amount of the obligation can be measured r¢liably. Expenditure is accounted for on an aCCrnlS b&8]8 and ha5 been classified uDder h¢adings that aggregat¢ all wst related to the category. WheTe Costs camiot be directly attributed to particular h¢adings they have been alloGat¢d to activities on & bL4is consisteni with the e of resources. Tangible red A55ets DepreciatioT) is provided at the following annual rates in order to write off ¢a¢h asset over its estimated usefvl life. Leh0]d improvements Plant machinery Fixtures and fittings Computer equipment IO/D on cost and al varying rates on cost 2/0 on reducing balance 2/0 on reducing balattte Straight line over 3 yews Stock8 Stocks are valued at the lower of cost and nei realisable value. aft¢rmaking due allowance for obsolet¢ aTJd slow moving items. Taxation The charity is exempt from cojporation tax on its charitable activities. Fund aecounting Unrestricted funds can be used in accordance with the charitabl¢ objectives at the discretion of the trustees. Rcstricted fvnds can onty be used for particular restricted purposes within the objecis of the ¢harity. R¢5trictions arise when specified by the donor or when fjjnds are rdised for particular restricted pu5¢S. Further explanation of th¢ natur¢ and purpose of each fithd is iD¢luded in the noles to the finan¢ial state]rKnts. Pension costs and other post-retiremeDi benefits The tharitable company operates a defmed contribution pension scheme. Contributions payabl¢ to th¢ charitsble company's pension seheme are charged to th¢ Ststement of Financial Activitie$ in the period to which they relate. Page 17 continued...
UABOX NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR END June 2025 DONATIONS AND LEGACIES 30.625 30.6.24 Donations Gift aid Publicity materials 244.236 14,995 5,000 318,160 8.750 5,867 264,231 332.777 INVESTMENT INCOME 30.6.25 30.6.24 IMere5t yncome 10.637 12,336 CHARITABLE ACTIVITJES COSTS Support costs (see note 5) Dxrect Costs Totsls Aquabox eosts 398,509 3.919 402.428 SUPPORT COSTS Governance Aquabox costs 3,919 NET INCOMEI(EXPENDITURE) Net in¢omell¢xpenditure) is stated after chargingl(¢rediting): 30.6.25 30.6.24 Depciation- owned assets 11,168 11,658 TRUSTEES, REMUNERA TION Af4D BENEFITS Tbere were no trnStees' remuneralion or other benefit5 for th¢ y¢ar ended 30 June 2025 nor for the year ended 30 JuDe 2024. Trustees. expenses 30.6.25 30.6.24 Tnt¢' ¢xpeDses 451 789 Page 18 continued...
UABOX TES TO THE FfNAN IAL STATEMENTS- cont. STAFF COSTS The average monthly number of employees during the year was as follows: 30.6.25 30.6.24 Administrative No employees received emolurnents in excess of £60,000. COMPARATIVES FOR THE STATEIKENf OF FINANCIAL AcfivITIES Unre5tri¢Éed fimd Restricted fiJnd$ funds IP4COME AND ENDOWMENTS FROM Donations and legacies 253.186 79.591 332,777 Investm¢nt in¢ome 12.336 12,336 Total 265.522 79,591 345.113 EXPENDITURE ON Charitsble activitiei Aquabox costs 146,369 89,517 235,886 NET INCOMEI{EXPENDITURE} 119.153 (9,926) 109,227 RECONCILIATION OF FUNDS Total funds brought forwatd 682.499 9.926 692,425 TOTAL FUNDS CARRIED FORWARD 801,652 801,652 io. TANGIBLE FIXED ASSETS Fixtures and fittings Leasehold improvements Plant and machinery Computer equipment Totals COST At l July 2024 Addition5 14.259 18,437 46.864 6,730 783 520 80.343 7250 At 30 June 2025 14259 18,437 53,594 1,303 87,593 DEPRECIATION At l July 2024 Chwge for year 8,920 1,614 11,285 1,430 13,847 7.951 781 173 34,833 11,168 At 30 JU 2025 10,534 12,715 21,798 954 46,001 NET BOOK VALUE AI 30 June 2025 3,725 5.722 31.796 349 41,592 At 30 June 2024 5,339 7.152 33.017 45.510 Page 19 continued...
NOTES TO THE FtNANCIAL STATEMENTS- continued OR THE YEAR ENDED 30 June 2025 11. STOCKS 30.6.25 30.6.24 Finished goods Components stock 53,718 116,172 124.200 135,000 169.890 259,200 12. DEBTORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 30.25 30.6.24 Other de VAT Prepairynents 11.275 15,521 3,318 16,465 24.249 3,367 30.114 44,081 13. CREDITORS: AMOUNTS FALLtNG DUE WITHIN ONE YEAR 30.6.25 30.6.24 Trade creditors Accrued expenses 2.414 1,080 12,114 1,100 3,494 13,214 14. MOVEMENT IN FUNDS Net moven)ent in fid5 At 30.6.25 At 1.7.24 Unrestrieted funds Gen¢Tal fund 801.652 (134.710) 666,942 R&strleted lllnds MyanJnar 7,150 7,150 TOTAL FUNDS 801.652 (127,560) 674,092 Page 20 continued...
ABOX NOTES TO THE FfNANCIAL STATEMENTS- continued FOR THE YE NDED 30 June 2025 14. MOVEMENT IN FUNDS- eontinued N¢t movement in fimds, in¢luded in the above are as follows.. Incoming ResouTC¢S resoutres expended Movement in funds Ullrestrleted funds General fund 247.768 (382,478) (134.710) Restrfcted funds TurkeylSyTia Nepal 17,020 1,000 1,150 7.150 780 (17.020) (1,000) (1.150) MyaNnar Thailand 7.150 (780) 27,100 (19,950) 7.150 TOTAL FUNDS 274,868 (402,428) (127,560) Compar*tlves for movement ID funds Net movement In fAuS At 30.624 At 1.7.23 Unres¢ri¢t¢d funds General fund 682.499 119.153 801.652 Restri£ted funds Twkeylsyria 9,926 (9,926) TOTAL FUNDS 692.425 109227 801,652 Comparnlive nei movement in funds, included in the above are as follows: Incoming resource5 Resources expeTKled Mov¢ment in funds Unrestricted funds General fiknd 265,522 (146.369) 119.153 Restrleted tsnds rurkey/Syria Ukraine Mor(KcolLibya 16.220 56,046 7J25 (26.146) (56.046) (7,325) (9,926) 79,591 (89,517) (9.926) TOTAL FUNDS 345,113 (235,886) 109,227 Page21 continued...
UABOX NOTES TO THE FINANCIAL STATEMENTS- continued FOR RENDED 30 J 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year rnded 30 June 2025. Page 22
ABOX DETAILED STATEMENT OF FfNANCIAL ACTIVITIES FOR THE YEA NDED 30 June 30.6.25 30.6.24 INCOME AND ENDOWMENTS DoD8¢lons And legacies Donations Gift 3id Publicity materials 244236 14.995 5,000 318,160 8,750 5,867 264231 332,777 Investment ineome Interest kticome 10,637 12,336 Totsl incoming rL40urees 274,868 345.113 EXPENDITURE Charltable aetlvttles Wog¢5 Pensions Premi5¢S Costs Insurance Sw)dries Equipmeni and ¢onsLmiable5 supplied Aquafilter community filtrdiion syste Transp(wt cosls Compul¢T ¢onsum8bl¢s Postage, stationery and telephone Printin£ And proMlOnS Repairs and renewals Trnining tkpnations Bank cbarges Marketing Equipment hire Cleaning Subscriptions OJJTency Charges isehOld improvements Plant and tna¢hinery Fixtures and fittings Computrr equipment 33,522 678 27,132 2,941 538 257,278 30.300 12.724 21.748 465 25.975 2,734 592 89.517 49,792 7206 34 ,598 1.681 483 1,022 1,216 1,189 1,786 180 60 13,809 419 600 1.785 162 1,614 1.430 7,951 173 142 16.792 294 869 1,166 205 1,614 1,788 8256 398.509 232,951 Support costs GovernaDce costs Trnstees, expenses A¢¢L)untan fees Carried fonvwd 451 1.240 1,691 789 1,040 1,829 This page does not forrn part of the Statutory financial statemettts Page 23
DETAILED STATEMENT OF FINANCIAL ACTtVITIES THE YEAR ENDED une 202 30.6.25 30.6.24 Govern8nee costs BTought fonvard Legal fees Travelling and conference expenses 1,691 850 1.378 1,829 1.106 3.919 2,935 Tot#l resour¢¢$ expended 402,428 235.886 Net (expenditrevlntOmt {127,560) 109,227 This page does not fmn part of the statulory financial statem¢nts Page 24