THE JUST A DROP APPEAL IRe8lstered No. ¢)43407151 TABLE OF CONTENTS FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Charitws Details & Trustees 4-16 Report of the Trustees and Directors: Chairman's Review Structure, Management and Governance Objectives and Activitie5 Public Benefit Achievements and Performance for 2023-24 Financial Revlew Trustees Responsibility Statement io 17 20 21-24 Auditors, Report 25 Statement of Financial Activities 26 Balance Sheet 27 Statement of Cash Flows 28-34 Notes to the Accounts The Just a Drop Appeal report and 3¢¢ounis lor the year ended 301une 2024
THE JUST A DROP APPEAL IRe8lstered No. 043407151 CHARITY DETAILS AND TRUSTEES FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Reglstered Charity Name: The Just a Drop Appeal Charlty Registration Number: 1100505 Company Reglstration Number: 04340715 Prlncipal Offlce and Registered Office: Gateway House 28 The Quadrant Richmond Surrey TW9 IDN The Trustees: The Trustees who served the charity during the period were as follows: Mrs F Jeffery OBE Ichairl Mr G Eggelhoefer Mrs D Flynn Mr N Forster Mr F Greaves (appointed 171091241 Ms D A Joselin (resigned 291021241 Mrs C Moorman Mr C A L Mottershead Mr O Patterson (resigned 061121241 Mrj G Turner Mr P Watson The Patrons: The Patrons of the charity during the period were as follows.. Mr A Armstrong Mr J A Coronna Ms T Edwards MBE Mr A Pisani MrA J Stewart OBE Mr S Sackur Honorary President: Colonel J N Blashford-snell OBE Secretarv: Mrj G Turner Audltors: Compass Accountants Venture House The Tanneries East Street Titchfield Hampshire, P014 4AR Senior ManagementTeam: Mrs M Campbell Mr B Hanlon The lust a Orop Appeal feport and account5 for the year ended 30 lune 2024
THE JUST A DROP APPEAL IReg15tered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Chairman's Review Our 25th Anniversary year has transpired to be a very significant and potentially game changing year for Just a Drop. Over our 25-year history we have completed total of 501 projects across 33 countries which have positively impacted the lives to date of 1.98 0th million people. Whilst there is still much to do, I'd like to acknowledge and express sintere thanks to everyone who has played their part in Just a Drop's 25-year history and recognise the contribution they've all made, be they past or present team members, volunteer project officers, trustees. supporting funders, partners and volunteers alongside our committed local in-country partners. We have been able to Impact the lives of so many people who otherwise would not have been supported given Just a Drop's desire to support those that others don't reach. What has characteri5ed our work is our ability to bring together the breadth of our network and its varied skills and roles to support long term sustainable development resijlting in transforming lives and livelihoods through the incredible impact access to safe water and sanitation achieves. From the Beginning it wès our desirelmis5ion to ensure two key thin8S- Firstly, that our commitment to sustainable development sat in our DNA from the outset. This ensured that communities benefited from the long-term impact collectively we could help bring and never feel let down. This principle has also shaped how we work and how we've evolved with a wider commitment to holistic development, which ensures that the vital building bricks of water, sanitation and hygiene education lead to wider impacts. This includes food security, better health and access to better education, gender equality and income generating opportunities ultimately leading to povertv reduction and resulting in improved lives and livelihoods. The second commitment was to our funding partners and donors, giving them confidence that their investment and trust in our work would create a lasting legacy that would transform people's lives for the long term whilst working with a professional, ethical and transparent organisation. We've also had a real desire to bridge the gap of knowledge and insight that come5 from really understanding the impact being achieved, with a commitmerkt to sharin8 data and stories from the field with detailed reports, photos. videos and project visits. giving a very personal and meaningful touch to all we look to achieve. As an organisation we've built from total grass roots, growing as fund5 allowed and investlng when and where appropriately with an unwavering commitment that a minimum of 75% of funds raised would be directed to programmes and projects. Over our working lifetime this attual % has ranged from 77%-79Yo depending on our stage of development and even during the pandemic when we saw fltnding drop and the governmer)t cut our FCDO grant of £250,000, we stuck to our mission and provided vital support for tommunities in great risk due to the lack of any local government support. Thejusi a DropAppeal report and accounts lor the year ended 30June 2024
THE JUST A DROP APPEAL (Reglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED30 JUNE 2024 Just a Drop So why is 2023124 such a significant year? Well, it is the year we impacted 53.589 people across the globe through 28 projects running across Asia, Africa and Lati America with another 42proJects In progress. It is a year where we've been developing mwater, an online tool to monitor both the locality and efficacy of all our projects on a shared data platform which aims to plot all water projects globally. We were also awarded a grant from the Royal Academy of Engineers to research together with leading academics from the universities of Oxford, Newcastle and Delft, the p055ibility of WASH projects being able to access climate finance. If we're successful in establishing an appropriate model, this could be game changing for our sector. We continue to measure our carbon footprint across the entire organisation and, whilst our footprint is low, we are still working towards as close to net zero as posslble, without compromlsing the quality and positive impact our work delivers. Most significantly we have also raised, for the very first time in a single year, £1.2 million achieved through support from major first-time donors including The Boodles Charitable Trust and The Smiths Group Foundation who liked our approach, found it professional, personal and recognised our commitment to create a lasting long-term impact. We also secured a new partnership wlth TravelLocal. a 8 Corp company promoting sustainable and ethical travel. TravelLocal chose charities to support which align with their ethical pillars and we were thrilled to be included within their Environmental Protection pillar, showing the value of our approach to sustainability. Our partnership with PPHE Hotel Group has flourished, with the eco-housekeeping irkitiative growing month on month, enabling us to reach thousands of people. as well as contributing to our core costs. This special partnershlp saw Just a Drop and PPHE awarded Highly Commended forcorporate National Partnership at the Charity Times Award5. Our Tap Water for All programme has been rolled out across five countries with the voco hotel brand and our Better Futures for All programme, combines our commitment to deliver water and sanltation as a starting point however ultimately leading to improved employability within the tourism sector thanks to our pèrtnership with the World Sustainable Hospitality Alliance. We also reached ourtargetfor the Blg Give Christma5 campaign, successfully raisinglust over £60,000, a significant increase on the previous year. We are very grateful for all the donors who made such a valuable contribution to this. particularly Naked Sprout, whose support was invaluable. Furthermore the quality of our work and delivery has been recognised this year with a ranEe of awards including being nominated as finalists twice in the highly prestigious Cannes Lions awards for "Breakthrough on a Budgev, and "Sustainable Development Goal Clean Water and Sanitation" for our "Walk to the Well" Campaign. This produced the longest twitter feed every created,. it illustrated step by step the daily walk of Anne, a mother in Kenya. to collect water. In addition to a number of other finalist nominations we were thrilled to be winners at the Marketing Society Awards for the "Chief Finance Officers Prize" and 'Digital Fundraising Campaign" and 'Big Syn-lnternational Film Festival also with VCCP for our Walk to the Well campaign. Our film was shown on the billboards of Picadilly Circus. We were equally honoured to receive an award from the Worshipful Company of Engineers TheJu5t a DtopAppeal report 3nd actounis l¢r the year ended 30 2024
THE JUST A DROP APPEAL IReglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED30JUNE 2024 Just a Drop Awards, the Engineering Outreach Grant. It is always a positive endorsement of our work to be evaluated and recognised by professional peers. These important endorsements from major donors and international organisations have given the Just a Drop team increased confidence to build on these successes in 2024-2025. There is an absolute desire to use the solid foundations and credibility established over the last twenty-five years to build and grow more quickly across the next five and further twenty-five years. Just a Drop is a small international NGO by WASH standards that punches above its weight, has sound ethics and professional standards to Euide it and a team that is committed to deliver on its mission. I want to express my personal thanks to our Head of Programmes Melissa Campbell who after 13 years at Just a Drop is having a change of career. Her commitment to Just a Drop's mission has been outstanding, and she has hugely influenced and affected the work that we do and how we do it in country. Melissa will be greatly missed but her team and the work that she leaves behind are a testimony to her effective legacy. We have also said goodbye to two Trustees, Anne Joselin and David Patterson, to whom we are grateful for their sharing their expertise in International Development and IT respectively, and we have recently welcomed Francis Greaves who brings hi5 many decades of international development experience to the Board. As for the future- It's excitlng. We are motivated as a team to build on this yearfs success and will be recruiting a new staff member to assist with that growth. Partner opportunities on the horizon include starting to work in Tanzania thanks to the support of Boodles, the development of a new webslte and building on existing partnerships as well as promotlng new ones. My thanks to all the Just a Drop team, Board of Trustees. projects and programmes team, local partners and our many volunteers, be they Ambassadors, Travel Ambassadors, key advisors across HR. marketing and communications, for everyone's unstinting commitment to Just a Drop. We are extremely fortunate as an organisation to effect such loyalty and support from you all over a long period of time. l am truly grateful. Here's to the next 25 years. Unless we can make ourselves redundant in a world where effective water provision is no longer requirement, I suspect we will still be needed. Therefore I would like to see us continue to grow and improve our impact in a sustainable and responsible way for the benefit of all. Keep smiling Fiona Jeffery OBE Flona Jeffery OBE Founder & Chalr, Justa Drop The Iu51 a Diop Appeal rf port ancl accoun15 lor Ihe yoai ended 30June 2024
THE JUST A DROP APPEAL IRegSstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED 30JUNE 2024 Just a Drop l- Structure, Governance and Management Structure, Governance and Management Governlng Documents The organisation is a charitable company limited by guarantee, incorporated on the 14th December 2001 in EnEland and Wales and registered as a charity on the 4th November 2CX)3. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and it is governed under Its Artlcles of Association. The current Memorandum and Articles of Assoclation were adopted at the Company's AGM held on December 13th 2014. Recrultment and Appolntment of Board Trustees are recruited through an open process and intervlew. All appointments require Board approval. TYu5tee Inductlon and Tralnlng The Trustees are made aware of their obligations and are directed to the Charity Commission webslte for further guidance. The 8oard continues to monitor the mix of skills provided by the Trustees and attempt5 to er)sure the Board has a spread of appropriate skills. Risk Management The Board regularly reviews the risks to which the charity is exposed by seeking to identify the major risks, assess thelr likelihood and severity, review the existing controls and mitigants and identify and implement further actions to limit rlsk. The trustees conflrm they have policies arkd systems in place designed to mitigate the principal risks they have identified, which are lil raising insuff icient funds to meet the charitls ongoirkg overheads, lill overreliance on limited sources of income and liiil the loss of key personnel. Organ5sationHI Structure The Board meets at least four times a year and the primary responsibilities of the Board are set out in the Article5 of Association. Board effectiveness is reviewed a5 Part of an on-going process of review of all JAD'S operations. Just a Drop's day-to-day work is performed by two appropriately skilled teams of employees working very c105ely together- The Fundraising Team is based in Richmond as well as working remotely at home. In addition to its The Just a OropAppeal reportand ac¢ountsforihe yeai ended 301une 2024
THE JUST A DROP APPEAL IReElstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THEYEAR ENDED30 JUNE 2024 Just a Drop fundraising responsibilities, the team is responsible for the communications function and the support functiorbs of IT. accounting, and general administration. It is supported on a needs basis by specialists in communications and digital marketing. The Projects team is based in Motcombe, Dorset, also working both at home and in the Dorset office. and is supported by seven volunteer project officers and WASH consultants, six of whom are each responsible for a respectlve one of the six countie5 in which Just a Drop works. The head of each team reports on a day-to-day basis to the Chair and to the full Trustee Board on a quarterly basis. Board ollioiTYustee$ Fouxdei&Chalr FlonaJelferyOBÉ RICHMOND MOTCOMBE Fundra151n8 and Communltaiions Brendan Hanlorb+ S $taff 7voluntee¥ Pwlettofflcers PIo8rammeTeam Me115sa Campbell +3St4ff Pay Pollcy 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 Expenses paid to Trustees are disclosed in note 6 of the financial statements. The pay of senior staff is reviewed annually and periodically benchmarked against other organisations of similar size. The Just a DropAppeal repon and a¢¢ountsfortheyearendeO 30Jtrne 1024
THE Jusr A DROP APPEAL (Reglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED 30 JUNE 2024 Just a Drop 2 - Objectives and Activities The objects of the Charity are to relieve poverty, slckness and distress and to preserve and protect health for the public benefit worldwide particularly by supporting water-oriented projects. The projects include but are not limited to the building of sand dams, excavation of boreholes, construction of rain harvesting and tank storage systems, provision of latrines, sanitation training and education and menstrual health management traininE. 3- Public Benefit The Trustees have complied with their duty in section 17 of the Charities Act 2011 to have due regard to the guidance on public benefit published by the Commission in exercising their powers and planning the activities of the charity, including the guidance 'Public Benefit: running a charity IPB21" The company has charitable purposes, as set out in 3 above, which are for public benefit. They cover two of the descriptions of charitable purpose set out In the Charities Act 2011.. The advancement of health or the saving of lives,. and The prevention or relief of poverty. The Charity Commlssion has set out two key principles of public benefit.. There must be an Identifiable benefit or benefits Just a Drop's Clean safe water, sanitation and hygiene projects contribute directly to the UN'S Sustainable Development Goal 61"Ensure availability and sustainable management of water and sanitation for all") and contributes to a further 11. Beneflts must be to the publlc, or section of the publlc The main direct beneficiaries of the activities of the charlty are individuals located In the vicinity of the projects. The Just a O<opAppeal ieport and accountslor thEyear ended 30June 2024
THE JUST A DROP APPEAL IReglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED 30JUNE 2024 a DIop 4- Achievements for 2023-24 This year we worked with 53,589 people in five countrie5 in Africa, Asia and Latin America to help improve access to safe water and improved sanitation and hygiene. X¢hy4 Covfftt yr Covnlry cRrnTrrne We work with our country partners at a gra55roots level to support communities, schools and healthcare facilities around the world. This year we worked with our country partners on 65 projects, of whlch 28 were completed in this period. Our vlsion is that everyone, everywhere, should have access to clean water as a basic right. We want to See a world where everyone has clean water and adequate sanitation, and the increased health and prosperity this brings. Our approach to achieving this vision is to build collaborative, strong, lon8-term partnerships with our country partners,. we ensure strategies are aligned with the district and national government strategies,. we work with communitie5 to ensure they are involved in every step of a project and identify and work with other stakeholders working in the same areas as us to avoid duplication and maximise collaboration. Using the expertise within our team we ensure all projects are designed and implemented to be the n705t appropriate, effective and value for money possible. We have always championed the need for economic. social and environmental sustalnability and these are tundamental to the design of every programme. Inclusion and the active promotion of gender equality is also central in each and every project, and this year has seen further development of our global Menstrual Health programme. A5 the effects of the climate crisis continue to be widely and increasingly felt, climate resilience, adaptation and mitigation are key components in our project designs. This overarching systems-strengthening approach ensures that the impacts of projects for communltie5 are transformatlve and sustainable whilst also promoting the localisation agenda. A key tenet of sustalnability is effective monitorin& evaluation and crucially learning. This year we made significant progress with our move onto the mwater Platform. Sharing WASH data enables the sector to have a more joined-up approach to plannin& encourages transparency and accountability and helps us reach the furthest first. The lust a O¢op Appeal repoilafid ac(Oullts lol the yearended 30June 2024
THE JUST A DROP APPEAL IReglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIREcfoRS'REPORT FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Country Programmes Highlights of the Year People reached wlth. Clean water Tollets Hyglene I training Improved hygiene facilltles Trainlng In MHM Increased food security Soap Making Number projects Kenya 15,678 17,398 3,161 8,687 14.237 5,014 23 U8anda 14,587 5.443 9.932 5,443 839 io Zambia 10,317 1,116 9,935 954 190 12 Cambodia 2,144 1,783 2,950 172 li Nicaragua 201 359 560 359 2,223 TOTAL 42,927 8,701 40,775 designate5 completed and work in pro8ress 10,089 11,939 14,237 5.014 63 it Thejusi a 0pAPpeal ieporl ad èLcovnt5 lor the yearended 30June 2024 li
THE JUST A DROP APPEAL (Reglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED30JUNE 2024 Just a Drop Kenya 21,071 people reached 17 prolects In progress Courrtry Partner.. Alrka Sand Dam Foundaiion proiertS completed In Kenya we support community self-help groups ISHG51 to gain sustainable access to safe water and improve food production, health and incomes through soil and water tonservation in Machakos, Makueni and Kitui Counties in S.E. Kenya. In 2022, Kenya experienced a drought that was the worst in 40 years. The country is still recovering from this and more droughts present, the need for projects promoting climate resilience. mitigation and adaptation are clear. Our multi-faceted strategy includes improving access to water through ralnwater harvesting structures such as sand dams, rock catchments and school tanks. Alongside this, Natural Resource Management activities help to restore the environment,. activities promoting food production help provide food securityforcommunities, and activlties improving acce55 to markets help achieve income security. This year we have worked with 2 communities to complete 2 sand dams, and with 5 schools to construct a 104m3 rainwater harvesting IRWHI tank in each of them. At these schools, we set up a Health Club and carried out intensive hygiene tralnlng and menstrual health tralnlng which included teaching children how to make reusable menstrual pads. We have a further 8 sand dams and 6 school RWH tanks currently in progress. We have also set up and trained 2 Soclal Enterprise Groups to make reusable sanitary pads and are linking them with the schools and communities to encourage take-up of the pads and an integrated approach. We also started our first research prolect working with academics to design a methodology to measure the positive effects on communities and the environment from our projects. This detailed analysls of sand dam projects and the associated community trainings will show the complex Impacts they have on Water, Energy. Food, and the Environment IWEFEI. YkeJu&ta DiopAppeal fewjriartd accounts lorthe yearended 30June 2024 12
THE JUST A DROP APPEAL IRe8lstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED 30JUNE 2024 Jugt a Drop Uganda 15,701 people reached Country Partner5'. Volunt8ryActlon for tle¥elopmenL SOCADIDO projects completed projects In progress Our main strategic goal is to improve WASH and through this to improve health, educational and livelihood opportunities, particularly for women and girls and those most marginalized in Kèpelebyong District in the Teso Sub Region in Eastern Uganda. This is being achieved through an integrated programme working in villages, health centres and schools and linking them tOEether to maximise our impact. We work with the local District's Health, Education and Water Offices to ensure our programme align5 Wlth the District strategy. This year we worked in 18 villages, 4 health centres and 9 primary schools in Kapelebyong District. Kapelebyong District is the second poorest region in Uganda with 67% of the population living below the poverty line, high levels of illiteracy and gender-based violence, with over 85% of households walking over 3.5 km to reach safe water sources. We drilled 3 new boreholes, rehabilitated 5 old ones. we provided comprehensive hygiene training throughout the villages, health centres, and schools including on menstrual health. We constructed 3 latrine blocks132 stances in totall and built I Inclnerator. We supported 11 group5 With loans and training or further training. We set up a new partnership with Soroti Catholic Diocesan Integrated Development Organisation, SOCADIDO, which will strengthen our existing work there with Voluntary Action for Development and our move to supporting a District Wide plan for safe water provision. We completed our 3-year proEramme worklng wlth the Gorilla Organlsation in Kisoro District. This year we worked in I school and 4 communities which means at the end of 3 years we have provided four primary schools with clean water Nyamasinda, Kavumaga, Rubugulu and Nombe Schools including a supply for the surrounding communities close to the schools; constructed 4 protected sprinBS at Kabisha A, Ruhorela B, Hakambi and Nyamaguare, constructed 2 shallow wells - Jegejege and Kanyamahene and built a large freestandinE rainwater haNesting tank with connected tanks and tapstands at Nyabaremura village supporting a total of 10,384 people. TheJu5t a Drop Appeal report 3nd accounis fortheyearended 30June 2024 13
THE JUST A DROP APPEAL (Reglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THEYEAR ENDED30JUNE 2024 Just a Drop Zambia 11,045 people reached 6 projects In Partners.. ECHO. Alilran Revlval Makolekole & Care Provlder projects completed progress Starting in January 2024, most of Zambia experienced a drought, considered to be the worst to hit the country in at least two decades. Thls lead to severe food shortages, water scarcity, and the declaratiork of a national emergency. 32% of the population still lack access to safe water, and 64% of people do not have access to adequate sanitation. Poor water, sanitation and hygiene are the main causes of infections like cholera and diarrhoea, and inadequate WASH continues to impact on health and child mortality. Girls and women are particularly affected due to the impacts on their time, education, Ilvelihoods and security. Reacting to the increased need this year we almost doubled our spend in Zambia. working with our partners in 28 vlllage5 and 3 schools in 4 areas of Zambia to provide access to safe water and improved sanitation and hygiene. In Mumbwa District we completed 9 Village borehole rehabllitations with ECHO and have got 20 more rehabilitatlons in progress. In the southern region near Kalomo, we completed 2 school WASH projects wlth our partner African Revival and have I school project in progress. In the Nsefu Chiefdom we provided 3 vlllages with boreholes using a rotary mud drill with Makolekole and in the Copperbelt region near Ndola we continued working with our country partrker Care Provider Foundation, to maintain the 42 exlsting borehole5 through the Man on a Bike IMOABI repair and maintenance scheme. These boreholes were drilled between 2013 and 2022. TheJust¥ OfopAppÈ41 itport and accoy*ts lorthe yearended 30June 1024 14
THE JUST A DROP APPEAL (Reglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED 30 IUNE 2024 Just a Drop Nicaragua 2,357 people reached 3 projects In progress Country Partner: El Porvenlr projects completed Nlcaragua is the second poorest country In the Western Hemisphere. It has a long history of exploitation, dictatorship and civil war and has been repeatedly devastated by natural disasters, particularly hurricanes. In a country where 68% of the rural poor live in povertyi 19Yo of rural people have no safe drinking water IUNICEFI, and 47% of the forest cover has disappeared over the last 50 years (UN Food and Agriculture Organizationl, water, sanitation, and reforestatlon programme5 are critical to improving the living standards of the rural poor while conserving environmental resources. Working with El Porvenlr, we aim to improve the standard of living of rural Nicaraguans through water, sanitation and health education, whilst also incorporating cllmate resilient watershed restoration and management projects to help envlronmental sustainability. This year we completed our menstrual hyglene programme acros5 5 municipalities, training teachers and supporting them to deliver their own training in their schools supporting 2,223 glrls in existing and future cohorts. We improved sanitation access in 1 5¢hool with gender-segregated latrlnes, hygiene tralnlng and handwashing facilities. We have a further 2 schools, 2 plped water systems and a watershed restoratlon project in progress. Idtsy TheJu5t a DropAppeal report actount5 lortheye•re*Oed 30June 2024
THE JUST A DROP APPEAL (Reglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED30 JUNE 2024 Just a Drop Cambodla 2.888 people reached Couniry Partner.. Waterfor Cambodia projects completed projects In progress Cambodla has the highest rate of open defecation in the region, with 80% of the poorest rural Cambodians defecating out in the open. This causes pollution of water sources and aids the spread of water-borne diseases. such as diarrhoea, in communities. Families do not have access to clean water, toilets or hand-washing facilities in their communities and schools and have very limited understanding of sanitation and hygiene. This negatively impacts health, livelihoods, education, and quality of life. causing high levels of malnutrition. stunting, wasting and mortality in children. Working in line with District, provincial and commune plans, we continued to work with our country partner Water for Cambodia in Siem Reap Province. This year we completed work in 5 villages installing 148 Blo Sand Filters which improve water quality for drinking and household use and supported 171 families build their own latrines. We also renovated I school latrine block. We are currently working in a further 6 villages. We provide comprehensive hygiene training in households and communities and provide refresher training in every village forfive years. We have also continued work to design a menstrual health programme in schools. This work will start in the schools in January 2025. This hollstic programme of work will improve health, leading to better livelihoods and education, decreased inequalities and improved security for women and girls who no longer have to walk into the forest to go to the toilet. TheJusi¥ DrDpAppeal pOrt and actount5forihe yearended 30June 2024 16
THE JUST A DROP APPEAL IReglstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORr FOR THE YEAR ENDED 30JUNE 2024 Just a Drop 5- Financial Review 2023124 has been a very good year - the increased activity noted above has been fueled by a substantial increase152Yol in the amount of funding raised to £ 1,248,28112023.. £ 819,6691, exceeding £ I million for the first time in JAD'S 25-year history. Donations from the public remained at a similar level to prior years,. the largest contributors to the increased income have been Corporate Donations (which increased from £364K to £517KI and Trust and Foundation Grants Ifrom £280K to £493KI. Of particular note are large donations from two new funders, the Boodles Charitable Trust and the Smiths Group Foundation. Overall, £913,88812023.' £623,849) wa5 spent on charitable activities li.e. our overseas projects) representing 81% of our total expenditure of £1,124,21412023'. £804.0301, above our minimum target of 75%. This was achieved with essentially the same staffing infrastructure as the end of the prior year- the Increase in costs is partly due to vacancies during the course of the previous year. Country Spend 18 Uganda • Kenya w Zambia w Nicaragua • Cambodia Thejvsta DropApppal report and accountsforthe ye3renOed 30June 2024 17
THE JUST A DROP APPEAL (Reglstèred No. 043407151 TRUSTEES'ANNUAL REPORT AND OIRECTORS'REPORT FOR THE YEAR ENDED 30JUNE 2024 Just a Drop The excellent fundraising outcome ha5 resulted in a net surplus for the year which has enabled us to build up reserves for future investment in both the number of projects and in enhancing our own infrastructure. The total reserves at the year-end stand at £433,16412023.. £304,6781 and are made up of restricted reserves of £133,72212023.. 164,3161 and unrestricted reserves of £299,44212023: 140,6321. The unrestricted reserves do not include any committed or designated items and for this reason the whole sum is treated as a 'free' reserve. This is above our target level of £200,000, the sum we consider necessary to withstand what we expect to continue to be challenging months ahead. The Trustees are satisfied that the Charity has adequate working capital to meet its obligations as they fall due. Having exceeded all budgetary expectations for the year 2023124, we have set a budget for the year ahead in which we aim to consolidate our fundraising base and set a more modest target increase of 4%. in income. We are seeing the effects of inflation feed through to our UK tOSts and the costs of our projects, so in "real" post-inflationary terms, the growth is more modest. We have ensured that we have a motivated team at full strength and are confident in their ability to deliver. Investment Powers Under the Articles of Association. the Charity has the power to make any investment which the Trustees see fit. Currently, the Charity has no investments. Reserves Pollcy The Charlty holds unrestricted reseNes to ensure that its activlties remain financially viable in the long term and to guard against events that might damage it5 financial health. The Trustees aim for a figure of £ 200,000 in the long term. based on four months anticipated overhead expenditure for 2024125 plus an amount to provide for project contingencies and give us flexibility in the timing of project funding. The Trustees set a minimum unrestricted reSee level at £150,OCX), which is the level required to meet all obligations which would arise should the organization be compelled to cease its activities. Fundralsing Statement The charity's fundralslng activities Include direct appeals to individuals who have already expressed an interest in our work or encouragement to participate in events to raise funds on our behalf, and we seek dorbations and grants from commercial organisations and charitable trusts. We strive for best practice and are registered with the Fundraising Regulator and comply with its Code of Fundraising Practice. We send our supporters updates demonstrating the impact of their support. Thejust a D¥opAppeal repoyt and accountslor Iheyearended aoJ¥The 2024 18
THE JUST A DROP APPEAL IRe8lstered No. 043407151 TRUSTEES'ANNUAL REPORT AND DIREcfoRS'REPORT FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Golng Concern 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. TheJu5t a OropAPPEal report and atcountsfoi ihe yearended 30June 2024 19
THE JUST A DROP APPEAL IRe8lstered No. 0434071SI TRUSTEES'ANNUAL REPORT AND DIRECTORS'REPORT FOR THE YEAR ENDED30JUNE 2024 Just a Drop Trustees Responsibility Statement The charltyTrustees Iwho are also the directors of TheJust a Drop Appeal for the purposes of company lawl are responsible for preparing a Trustees, annual report and financial statements in accordance with applicable law and Unlted Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Practice). Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the Trustees are required to.. Select suitable accounting policies and apply them consistently.. Observe the methods and principles in the Charities SORP,. Make judgements and estimates that are reasonable and prudent,. State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. Prepare the financial statements on a going concern basis unless it Is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity which enable them to ensure that the financial statements comply with the Companies Act 2006. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and Iletection of fraud and other irregularities. 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 preparatlon and dissemination of financial statements may differ from legislation in other jurisdictions. The Trustees confirm that. so far as they are aware, there is no relevant audlt Informatlon of which the company's auditors are unaware, and that they have taken all the steps necessary to make themselves aware of any relevant audit information and that the charitable companvs auditors are aware of that information. Audltor5 Compass Accountants were appointed during the course of the year and have expressed their willingness to continue In that capacity. th Approved by the Board on 20 December 2024 and signed on Its behalf FIONAJEFFERY OBE Founder & Chalrman TheJus¢8 0pAPPeal repurtand accouthtsforihe yeaf ended 30Junt 2024
THE JUST A DROP APPEAL IRe8lstered No. 043407151 INDEPENDENT AUDITORS REPORT FOR THEYEAR ENDED 30JUNE 2024 Just a Drop IndependentAudltor'5 Report to the Trustees of The JustA Drop Appeal Oplnlon We have audited the financial statements of The Just A Drop Appeal Ithe 'charitable company'l for the year ended 30, June 2024 which comprise the Statement of Financial Activity, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, includin8 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, including Financial Reporting Standard 102 The Finonciol Reporting Standard applicable in the UK ond Republic of Irelond Iunited Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 30 June 2024, and of its incoming resources and application of resources, includillg its income and expenditure for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standèrds are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRUS 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. Other matter The comparative figures were not subject to audit. Concluslons relating to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that. individually or collectively. may cast significant doubt on the 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 responsibilltles and the responslbllitie5 of the trustees with respectto going concern are described in the relevant sections of this report. The Just a Drop Appeal report and accobnisfor the year ended 30June 2024 21
THE JUST A DROP APPEAL IRe8lstered No. 043407151 INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Other Information The other information comprises the informatiori included in the trustees annual report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not coverthe other information and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. 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 appear5 to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatemerbt of the other information. If, based on the work we have performed, we conclude that there is a materlal mi55tatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinlon. based on the work undertaken In the course of the audit: the information given in the trustees. report, which includes the directors. report prepared for the purposes of company law, for the financial year for which the financial statements are prepared Is conslstent with the financial statements.. and the directors, report included within the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are requlred to report by exceptlon In the light of the knowledge and understanding of the charitable company and its environment obtalned in the course of the audit, we have not identified material misstatements in the dlrectors, report included within the trustees, report. We have nothing to report in respect of the following matter5 in relation to which the Companies Act 2006 require us to report to you if, in our oplnion.. adequate accounting records have not been kept, or returns adequate for our audlt have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records: 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 prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. rhe Jus1 a Dcop Appeal report and at¢ountsfor the year ended 30 lune 2024 22
THE JUST A DROP APPEAL IReglstered No. 043407151 INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDEO 30 JUNE 2024 Just a Dxop Responsibllltles of trustees As explained more fully in the trustees. responsibilities statement set out on page 20, the trustees Iwho are also the directors of the tharitable company for the purposes of company lawl are responsible for the preparation of 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 assessin8 the charitable company's ability to continue a5 a going concern. disclosing, as applicable, matters related to going concern and using the Eoing concern basis of accountin8 unless the trustee5 either intend to liquidate the charity or to cease operations, or have no reèlistic alternative but to do so. Auditor's responslblllties for the audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mlsstatement, whether due to fraud or error, and to issue an auditorfs report that Includes our opinion. Reasonable assurance is a high level of assurance, but is not a Buarantee that an audit conducted in accordance with ISAS IUKI 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-compllance 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 specific procedures for this erbgagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below: We gained an understanding of the legal and regulatory framework applicable to the charity and the sector in which it operates through discussions with management. sector research, and the application of relevant audit knowledge and experience We made enquiries of management around actual and potential litigation and claims We made enquiries of management and relevant staff, and designed our audit procedures, including reviewing financial statement disclosures and testing of supporting documentation. to assess compliance with applicable laws and regulations. We focu55ed on laws and regulations which could give rise to material misstatement in the financial statements including, but not limited to, the Companies Act 2006, the Charities Act 2011, the Charities SORP, and the Financial Reporting Standard 102. We identified the risk of material misstatement of the flnancial statements due to fraud and designed audit procedures to respond to the risk. We performed audit procedures designed to address the risk of fraud arising from management override of controls, includin& but not Ilmited to, testing of journal entries and other adjustments, reviewing accountlng estimates for evidence of bias, and evaluating the business rationale of significant transactions outside the normal course of business The Just a Oiop Appeal report and a¢¢¢un15 for the year ended 30June 2024 23
THE JUST A DROP APPEAL IRè8lstered No. 043407151 INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED30 JUNE 2024 Just a Drop Because of the inherent limitations of an audit, there is a risk that we wlll not detect all irregularities. including those leading to a materlal misstatement in the financial statements or non-compliance with regulation. Thi5 risk increases the more that compliance with a law or regulation is removed from the events and transactiorbS reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also Ereater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery, collusion, omission or misrepresentation. 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 auditorfs report. Use of our report Thi5 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 companvs members those matters we are required to state to them in an auditorfs 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 companvs members as a body, for our audit work. for this report, or for the opinions we have formed. Kerry Lawrance FCA (Senior Statutory Auditor) For and on behalf of Compass Accountant5 Limited Chartered Accountants and Statutory Auditor Venture House, The Tanneries East Street. Titchfield Hampshire, P014 4AR Date: 21 2oZS The just a DropAppEal ieport and a¢counis for the year ended 30June 2024 24
THE JUST A DROP APPEAL IRe815tered No. 043407151 STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI FOR THEYEAR ENDED 30JUNE 2024 Just a Drop 2024 2023 UNRESTRICTED FUNDS RESTRICTED FUND5 TOTAL FUNDS UNRESTRICTED RESTRICTEO FUNDS TOTAL FUNDS FUNOS NOTES INCOME Donatlons and le8aties Investment income 609,816 638,465 1,248.281 384,850 434.819 819.669 4,419 4A19 1,135 1.135 TOTAL INCOME 614,235 638A65 1,252.700 385,985 434.819 820,804 EXPENDITURE Ralslng Funds Charltable Activltie5 210,326 210.326 180,181 180,181 269,836 644.052 913.888 225,249 398.600 623,849 TOTAL EXPENDITURE 480,162 644.052 1,124,214 405,430 398.600 804.030 NET INCOME/ IEXPENDITUREI 134.073 15,5871 128.486 119.4451 36,219 16,774 Translers between lunds 25,007 125.0071 4,849 14.8491 Net Movement for the Year 159,080 130.5941 128,486 114,5961 31.370 16,774 Fund Balance5 brought forward 140.362 164,316 304.678 154.958 132,946 287,904 TOTAL FUNDS CARRIED FORWARO £299042 £133,722 £433.164 £140,362 £164,316 £304,678 There are no recogni5ed gains or losses other than as disclosed above and there have been no discontinued activities or acquisltions in the current or preceding perlod. Thejust a 0PAPpeal report aftd actounts toriheyearerlded 30June 2024
THE JUST A DROP APPEAL (Reglstered No. 043407151 BALANCE SHEET AS AT30JUNE 2024 Just a Drop 2024 2023 NOTES CURRENT ASSETS Debtors and accrued income 35,480 430,238 465,718 96,851 240,973 337,824 Cash at Bank CREDITORS- Amounts Falling Due Within One Year 132,5541 133,1461 NET CURRENT ASSESTS £433,164 £304,678 RESERVES Unrestricted income lunds Restricted income funds io 299,442 164,316 140,362 io 133,722 TOTAL RESERVES io £433,164 £304,678 Small company ExemptSon The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard 102. The financial statements were approved by the Directors and authorised for issue on 20th December 2024, and signed on its behalf by: . J G TURNER-TRUSTEE AND TREASURER TheJusl a DropAppeal report and a(conISfor theyear ended 30June2024 26
THE JUST A DROP APPEAL IReglstered No. 043407151 STATEMENT OF CASH FLOWS ASAT 30 JUNE 2024 Just a Drop 2024 2023 NOTES CASH IUSEDIIGENERATED IN OPERATING ACTIVITIES 13 184,846 14,9111 CASH FLOWS FROM INVESTING ACTIVITIES Interest Income Purchase of tangible flxed assets 4.419 1135 CASH PROVIDED BY INVESTING ACTivifiES 4.419 1135 CASH FLOWS FROM FINANCING ACTIVITIES Repèyment fiom btsTrowi ng CASH USED IN FINANCING ACTIVITIES Increaselldetreasel In tash and cash equivalents In the year 189,265 13.7761 Cash and cash equivalents at the beBinnlng of iheyear 240,973 244,749 TOTAL CASH AND CASH EQUIVALENTS AT THE END OF THEYEAR E430,238 £240,973 TlItJu51 a DropAppEal report and accountsfor ¢heyearended 30June z024 27
THE JUST A DROP APPEAL IReglstered No. 043407151 NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEAR ENDED30JUNE 2024 Just aDrop STATEMENT OF ACCOUNTING POLICIES Company Informatlon The Just a Drop Appeal is a company limited by guarantee domiciled and incorporated in England and Wales. The registered office is Gateway House, 28 The Quadrant. Richmond, Surrey, TW9 IDN. Accounting Convention The financial statements have been prepared in accordènte with Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland IFR51021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice. The charity constitutes a public benefit entity as defined by FRS102. Asset5 and liabilitles are initially recognised at historical cost. In¢ome Income consists of grant5, donatlon5 and other income due for the period whether received in the period or outstanding at the period end and is reflected in the appropriate heading in the statement of financial activities according to whether its use 15 unrestricted or restricted. Gifts in kind donated for distributlon are inclijded at valuatlon and recognised as Income when they are distributed to a project. Gifts donated for resale are included as income when they are sold. Facilities and services donated are recognised at the value to the organisation. No amounts are included in the accounts for seNices donated by volunteers. Fund Accountlng Unrestricted funds are 'free' funds which are available for use at the discretion of the Trustees in furtherance of the general objective5 of the charity and which have not been designated for other purposes. Restricted funds represent donations received which are prescribed by the donor for Specific purposes. Expenditure made in line with these purposes is charged to the accumulated restricted furkds. Expendlture Expenditure is recognised when a liability is incurred and is allocated in accordance to the policies below. Forelgn Currency Transactions in foreign currency are translated at the rate prevailing on the day of transaction. Any balances held in foreign currency at the year-end are translated at the year-end exchange rate and any dlfference Is taken to foreign exchange gains or losses which are included in other overhead costs. ThEJusia O¥opAppeal report0 accounts lorthe yea¥ended 30June 2024 28
THE JUST A DROP APPEAL IReglstered No. 043407151 NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 30JUNE 2024 Just a Drop Financlal Instruments The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the present value of future cash flows lamortised costl. Financial assets held at amortised cost include cash in hand and debtors. Financial liabilities held at amortised cost include creditors. No discounting has beerk applied to these financial instruments on the basis that the periods over which amounts will be settled are such that any discounting would be immaterial. The charity enters into forward foreign exchange contracts that do not qualify as basic financial instruments. These are held at fair value at the Balance Sheet date. Where hedging relationships are documented they are accounted for using hedge accounting. Where the hedging relationship cannot be clearly documented. changes in fair value are recorded against the planned expenditure for the purchased currency. Hedge accountlng The charity enters into forward foreign currency contracts to hedge currency exposure on certain future expenditure. These are designated as hedging instruments in cash flow hedge5. At inception of the hedge relationship, the entity documents the economic relationship between the hedging instrtjment and the hedged item along with clear identification of the risk in the item which is being hedged. At inception of the hedge the entity determine5 and documents the causes for hedge ineffectiveness. The effectlve portlon of changes in fair value of derivatives that are designated and qualify as cash flow hedges is recognised in fair value movement on cash flow hedges. The gain or1055 relating to ineffective hedges is recognised immediately as profit 01 loss. Amounts previously recognised in fair vallte movements on cash flow hedges and accumulated in ReseNes are reclassified to profit or loss in the period in which the hedged item affects profit or loss or when the hedging relationship ends or ceases to qijalify for hedge accountlng. Support Costs Support costs include support staff salary costs, governance costs (Trustee expenses & meetings, professional fees for accounting, audit & legall and other overhead expenses and are allocated as appropriate to the costs of Charitable Activities and Raising Funds. Employee Beneflts The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. The Just a DropAppeal report and a£¢oull15 foi ihe yeai ended 30June 2024
THE JUST A DROP APPEAL (Reglstered No. 043407151 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED30 JUNE 2024 Just a Drop ANALYSIS OF INCOME 2024 2023 Voluntary Income ralsed from publlc donations Event5 106,451 130.807 493,372 517,561 107,190 68,100 280.158 364,221 Trust and Foundation Giants Corporate Sponsorship £1,248,191 £819,669 SUPPORT COSTS 2024 2023 Support staff salary costs Other staff and oveihead costs Professional fee5 Trustees expenses, away day and meeting costs 180.888 154,677 32,869 4,865 2,860 34,131 7,545 10,823 £233,387 £195,271 Professional fees include £ 3,450 in respect of the audit payable to Messrs. Compass Accountants,. No other services are provided by the auditors. In accordance with the charitvs current accounting policy the support costs have been allocated to the cost of charitable activities135%1 and cost of raising funds165%1. ANALY515 OF RAISING FUNDS 2023 2023 Media and website developrnent Marketine and fundraislng non staff costs Events and Challenges Support costs (see note 31 9.396 19.982 29.246 151,702 12,049 31,473 9,733 126.926 £210,326 £180,181 Thejusta OiopAppèal ieportand accOt3 lor ihe ¥eai ended 301une2024 30
THE JUST A DROP APPEAL IReglstered No. l)43407151 NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEAR ENDED 30JUNE 2024 Just a Drop ANALYSIS OF CHARITABLE ACTIVITIES 2024 2023 Costs of commissioning WASH projects overseas Ove¥seas site visits and other project expenses Project office Staff salary costs Support costs Isee note 31 652.099 37,245 142,859 81,685 398,671 32,836 123,997 68,345 Total resources expended in furtherance of Charity objectives £913,888 £623,849 REMUNERATION COSTS 2024 2023 Wage5 and salaries Social Security costs Penslon Costs 279,287 21.890 6,955 15,615 256,394 16,928 5,352 Contract & other staff costs £323,747 £278,674 The average number of employees, full and part time, during the year was nine12023: ninel. This comprised five support staff Ifour full time and one part timel and four project based staff (two full tlme and two part timel. The average number of volunteers during the year was eighteen12023'. eighteen). including ten Trustees12023'. ten). Senior management remuneration costs (including benefits) were £116,951. One member of staff received remuneration of more than £60,000 but le55 than £ 65,00012023.. none). There were on average ten Trustees during the year arkd no remuneration or other benefits, other than allowable expenses, was paid to any Trustee. Allowable expenses of £ 4,895 were paid to two Trustee512023= £2.360 paid to one Trusteel. The lust a OIop Appeal report and a£wuntslor ihtyeareThded 30JuThÈ 2024 31
THE JUST A DROP APPEAL (Reglstered No. 043407151 NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEAR ENDED 30JUNE 2024 Just a Drop RESTRicfED FUNDSANALYSIS OF PROJECT INCOME AND EXPENDITURE Current Year Project de5criptlon Restrlcted In¢oMe Re50ur¢es Expended BIFwd Transfers CIFwd Other oveiseas projects £164,316 £638,465 £1644,0521 £125,007) £133,722 In instances where the costs of a specific Project are less than the amount initially restricted In order to fund the project, the ex$$ is released to unrestricted reserves upon completion of the project. Where costs exceed the amount initially restricted, the shortfall is funded from unrestrleted reserve5. Such variatlons are usually attributable to movements In forelen exchange rates. Prlor Year Re5trlcted Income Resources Expended Prole¢t descrlptlon 8IFwd Transfers cIFwd other overseas projects £132,946 £434,819 £1398,6001 £14,849) £164,316 2024 2023 DEBTORS Dèbtors 23,161 12,319 Prepayments and accrued income 96,852 £35,480 £96,852 CREDITORS-Amounts Falllng Due Wlthln One Year 2024 2023 Accruals and deferred Income 24,299 8.255 27,315 5,831 Soclal Securlty and other taxes £32,554 £33,146 Thejvst a DmpAppeal reportand accovnrs tortheyearended 30June 2024 32
THE JUST A DROP APPEAL IRe8lstered No. 043407151 NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEAR ENDED30JUNE 2024 Just a Drop FINANCIAL INSTRUMENTS 2024 2023 Flnancial Assets measured at amortlsed cost Cash Debtors 430,238 35,480 £ 465,718 240,973 96,852 £ 337,825 Flnanclal Llabilltles measured at amortlsed cost Creditors and Accruals £ 33,146 Flnanclal Assets measured at falrvalue Forward foreign currenry contracts Flnancial Llabilitles measured at falr value Forward foreign currency contracts ii. ANAL YSIS OF NET ASSETS BETWEEN FUNDS Unrgstrl¢tsd Fund$ Restrlclod Fund$ Total 2024 Unr05tr1cled Funds R&8trlctod Funds Total 2023 Represented by.. Tangible fixed as891s Current asse18 Current liabilities 331,996 132,5541 133.722 465,718 132,5541 173,510 133,1461 164.316 337.826 (33.1461 £299,442 £133.722 £433,164 £140,364 £164,316 £304,fj80 The Iu51a DiopAppeal report aiid 4¢¢ounts lof Ihe year ended 30Sune 2024 33
THE JUST A DROP APPEAL IRe8lstered No. 043407151 NOTESTOTHE FINANCIALSTATEMENTS FOR THEYEAR ENDED30JUNE 2024 Just a Drop 12. CONTINGENT LIABILITIES AND CAPITAL COMMITMENTS There were no contingent liabilities or capital commitments as at 30 June 2024 or 2023. 13. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net movements in funds 128,486 14.4191 61,371 15921 16,774 11,1351 139,9171 19,367 Interest Income Decrease/lincrea5el in debtors Increaselldecreasel in creditors Net cash lusedllgenerated in operating actlvltles £ 184,846 £14,911) 14. RELATED PARTIES Other than Trustee expenses discloseil in note 6, there are no related party iransactions. The Jusi a Diap Appeal reportaJHS accouiits loi the year ended 30June 2024