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**THE JUST A DROP APPEAL (Registered No. 04340715) PRESIDENT AND FORMER CHAIR’S FOREWORD)** THE JUST A DROP APPEAL TRUSTEES’ 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) PRESIDENT AND FORMER CHAIR’S FOREWORD)** 


Having celebrated our 25[th] Anniversary last year with a bumper year, our 26[th] has thankfully proven to be of equal success - our second successive year of income exceeding £1 million - whilst also a time of change and further development. 

The good thing is Just a Drop doesn’t stand still, we’re always looking to grow and develop, improving the quality of our work, enhancing the positive impact it brings, and creating an increasingly purposeful and engaging organisation which brings meaning and pleasure to all those who support it. 

This financial year we will have impacted the lives of **66,704** people across **84** projects -  some complete, some still in progress -  and my sincere thanks to Jon Garrard, his predecessor Melissa Campbell who was with us for 13 years, and the whole project team, Amy, Eve and Bella together with our incredible team of volunteer technical experts, engineers and hydrogeologists, for ensuring that alongside the country partners and communities themselves, we deliver these programmes that genuinely make a long term and sustainable difference to people’s lives. 

None of this would be achievable however without the dedication and hard work attributed to our fundraising and communications team Alice, Tess, Hugo and Kate, ably led by our Head of Fundraising and Communications Brendan Hanlon and to our many loyal funding partners who are very committed to the communities they support and take time to visit and engage with Just a Drop programmes. 

A special mention (and thanks) should go to PPHE for the continued success of their ecohousekeeping programme. This has run since September 2022 and up until June 2025 had saved the business more than 10 million litres of water and over 2 million kilowatt hours of energy, leading to an estimated reduction of 6,000 tonnes of CO2 emissions. Just as importantly, through their partnership with Just a Drop, they have also supported over 42,000 people with access to clean water, sanitation, infrastructure and hygiene education across Kenya, Uganda, Zambia, India, Nicaragua and Cambodia. What’s more, their housekeeping and reception staff, take immense pride in the impact this programme, they are directly responsible for managing, has on community lives across the world and we were delighted when PPHE won the Business Charity Award in the Sport, Travel & Leisure Category earlier this year. This partnership reflects some of the best in proving the positive impact businesses can have on others’ lives, whilst enhancing their own business and that of their staff. It’s a win win for everyone concerned. 

We greatly value the support of all our corporate partners and trusts and foundations and were delighted to be able to start a new three-year programme in Uganda with Guernsey Overseas Aid and Development Commission, helping support women and girls and the most marginalised communities in Kapelebyong District, an area previously ravished by civil war and the impact of the Lords Resistance Army. 

This year we successfully raised over £100,000 in the Big Give Christmas Campaign thanks to Brendan’s excellent management and support from many of our loyal partners who welcome seeing their donations being doubled in aid of a cause and charity close to their hearts. 

Our Communications Manager Hugh McCullagh also delivered a new website for us in 2024 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) PRESIDENT AND FORMER CHAIR’S FOREWORD)** 


and we were very grateful for the support received from VCCP and their specialist agency Bernadette in raising the quality and effectiveness of our website and sincere thanks for their passionate interest and creative and technical support. 

The whole team were also delighted to be recognised in a number of awards in 2024 including: **Better Society Awards:** shortlisted with PPHE for both an International and Environment Charity **National Fundraising Awards** : Charity-Business Relationship of the YearHighly Commended: **Charity Times Awards:** Digital Fundraising Campaign of the Year: **Big Syn Film Festival** : Charity Films for Planet and People **Business Charity Awards** : Corporate Foundation Award with Smiths Foundation-shortlisted. 

Just a Drop is an organisation with a special personal touch, we wish to recognise and appreciate everyone who helps us deliver our promise and purpose, so it was also a real delight and pleasure to host three of our partners Kingspan and Boodles in Kenya and BAC in Zambia, to experience for themselves the difference and positive impact their support had made to people’s lives. 

In light of this achievement and in recognition of the desire to continue to grow Just a Drop to improve its impact and sustainability I also made the decision in the interests of good governance to relinquish my role as Trustee and Chair of the Board, a role I’ve held since it was vacated by our now Honorary President, Colonel John Blashford Snell. It allows me to continue to support the Just a Drop team in the role of President without the direct responsibilities of being a Trustee. I am extremely grateful that Mr Goetz Egglehoefer, who has been a trustee for Just a Drop for 7 years and has both supported and visited our work in the field, kindly agreed to take on the role of Chair with effect from 1[st] September 2025. Nick Forster will continue as Vice-Chair until he retires from the Board in December 2025. 

This gives me an opportunity to thank everyone who has been part of the Just a Drop journey to date. As well as all staff past and present, I want to make special mention of Colonel John Blashford-Snell. Having set up Just a Drop in 1998 as a means to encourage the business community and travel industry to give back to communities around the world, John was the first person I met who really understood the significance and importance of what Just a Drop was trying to achieve. He was instrumental in helping me recruit our very first Project Officer Captain Jim Masters MBE  (a Sapper and, like John, a Royal Engineer). I was very lucky to be surrounded by such wisdom, expertise and generosity of spirit that people like John Blashford-Snell (JBS) offered to a small start up operation like Just a Drop. 

As we move to another phase in Just a Drop’s development, I’d like to thank all our staff, project volunteers and trustees past and present for their dedication to the organisation. It’s thanks to everyone’s hard work and dedication that we have created this professional, trustworthy and life changing organisation. I want to acknowledge everyone’s role in that journey and I hope that we will continue to achieve much more together and continue to positively impact everyone we touch. 

Thank you and keep smiling 

Fiona 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TABLE OF CONTENTS** 


|President and Former Chair’s Forward|2|
|---|---|
|Table of Contents|4|
|Charity Details and Trustees|5|
|Report of The Trustees and Directors’ Report|6|
|Structure, Governance and Management|6|
|Objectives and Activities|7|
|Achievements and Performance|8|
|Financial Review|16|
|Trustees Responsibility statement|19|
|Independent Auditor’s Report|20|
|Statement of Financial Activities|24|
|Balance Sheet|25|
|Statement of Cash Flows|26|
|Notes to the Financial Statements|27|



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## **THE JUST A DROP APPEAL (Registered No. 04340715) CHARITY DETAILS AND TRUSTEES** 


## Charity’s Details & Trustees 

**Registered Charity Name:** The Just a Drop Appeal **Charity Registration Number:** 1100505 **Company Registration Number:** 04340715 **Principal Office and Registered Office:** Gateway House 28 The Quadrant Richmond Surrey TW9 1DN 

## **The Trustees:** 

The Trustees who served the charity during the period were as follows: 

Mrs F Jeffery OBE (Chair until her resignation from the Board 28/08/2025)) Mr G Eggelhoefer (Chair with effect from 01/9/2025) Mrs D Flynn Mr N Forster (resigned 26/11/2025) Mr F Greaves (appointed 17/09/2024) Mrs C Cooper Mr C A L Mottershead Mr D Patterson (resigned 06/12/2024) Mr J 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 Mr A J Stewart OBE Mr S Sackur 

**Honorary President:** Colonel J N Blashford-Snell OBE **Secretary:** Mr J G Turner **Auditors:** Compass Accountants Venture House The Tanneries East Street Titchfield Hampshire, PO14 4AR **Senior Management Team:** Mrs F Jeffery (President from 01/09/2025) Mr B Hanlon Mr J Garrard (Ms M Campbell until 31/1/25) 

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**THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


## Report of the Trustees: 

The Trustees present their report and the financial statements for the year ended 30 June 2025. The Trustees who served during the year and up to the date of this report are set out on page [1]. The Trustees have had due regard to the guidance issued by the Charity Commission on Public Benefit. 

## Structure, Governance and Management 

The Just a Drop Appeal is a company limited by guarantee domiciled and incorporated in England and Wales and registered as a charity. The registered office is Gateway House, 28 The Quadrant, Richmond, Surrey, TW9 1DN. 

## **Board of Trustees** 

In July 2024 the BAPAM Board comprised ten trustees, with wide ranging experience 

Trustees are appointed and chosen by existing members.  Newly appointed Trustees receive written and verbal guidance from the Chair and Company Secretary about the responsibilities of their role and the objectives, structure and activities of the organisation. The Company Secretary also ensures that Trustees regularly receive relevant information from the Charity Commission. 

After the end of the Financial Year, a significant change was made: our founder Fiona Jeffery OBE, who had chaired the organisation ever since, stepped down from the Board on August 31[st] 2025. Goetz Eggelhoefer, who has been a Trustee since 2018 was elected Chair with effect from September 1[st] 2025. Fiona has taken on the executive role of President and will maintain, if not increase, her involvement with the organisation. 

## **Day to Day Management** 

During the year Just a Drop’s day-to-day work was performed by two appropriately skilled teams working very closely together: 

The Fundraising Team is based in Richmond as well as working remotely at home. In addition to its fundraising responsibilities, the team is responsible for the communications function and the support functions 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 respective one of the six counties in which Just a Drop works. 

The head of each team reported on a day-to-day basis to the Chair, and to the full Trustee Board on a quarterly basis. With effect from August 31[st] 2025, the former Chair resigned from the Board and taken up the role of President, to whom the head of each team continues to report. The President reports to the Trustee Board. All Trustees are volunteers. 

We are very grateful to all our volunteers, who contribute many hours and days each to the organisation. In accordance with accounting principles the value of this time is not recognised in the Financial Statements. 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 



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Board of (9) Trustees<br>Founder & President<br>(formerly Chair)<br>Fiona Jeffery OBE<br>RICHMOND<br>MOTCOMBE<br>Fundraising 7 volunteer<br>Programme Team<br>and Communications Project Officers<br>Jon Garrard +3 Staff<br>Brendan Hanlon + 5 staff<br>**----- End of picture text -----**<br>


## Objectives and Activities 

At the heart of our charitable purpose and work is our focus on providing local families and community groups (in practice schools, villages, health centres) with access to safe water, proper sanitation and hygiene education. This work supports UN Sustainable Development Goal SDG 6. 

However, as a development organisation that has sustainability sitting in its DNA, we see access to safe water and its impact as simply the start of a journey. An important part of our work includes training in menstrual hygiene management, which we now deliver across all the countries we work in, overcoming false taboos and ensuring girls are encouraged to stay in school and continue their education. We also support training and development work on topics such as such as growing droughtresistant crops so the community can continue to live in climate-impacted areas by improving the security of supply, and taking any excess to market to generate an income. In some communities we encourage and provide seed-funding for community administered income-generating loans alongside training in bookkeeping and entrepreneurial skills. These initiatives encourage community members to set up their own businesses. This is of particular benefit to women, who can take the initiative now that they no longer spend hours each day walking to collect water. Ultimately, we aim to provide the skills and knowledge that enable communities to lift themselves out of poverty.  Taken as a whole our interventions support a further 11 UN Sustainable Development Goals. 

During the year under review we worked across our six partner countries: Cambodia, India, Nicaragua, Kenya, Uganda and Zambia. Since the year-end we have started working in Tanzania as well. 

We work very closely with local country partners from whom we learn much but are also able to share experience from other locations. For example, our Menstrual Health training which was piloted in Uganda is now something we can deliver in other countries. We are expanding our income-generating loans capacity outside of Kenya where it was piloted. We have also supported broader initiatives which 

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help on a regional scale, such as the deployment of mWater, a data collecting application which provides data that can be shared across multiple interested parties such as the local government and other NGOs. 

The impact of climate change is very real for the communities we serve. We have placed an emphasis on developing programmes which enable our communities to mitigate climate change, such as sand dams in Kenya and watershed protection work in Nicaragua. In Zambia we are focussing on rehabilitating boreholes rather than drilling new ones, and we are incorporating new technologies such as harnessing solar power to our water systems, energy-saving stoves which are not only more efficient and climate friendly but much healthier and reduce the high risk of respiratory disease caused by wood burning stoves, and using bricks which are made in a less environmentally damaging way. 

In our quest for knowledge and understanding, we managed a research study funded by the Royal Academy of Engineering involving researchers from the Universities of Oxford and of Newcastle-uponTyne and the IHE Delft Institute for Water Education to better understand the true impact of our sand dam and food security work in Kenya. The initial results are encouraging and demonstrate the accumulative impact sand dams can have, delivering not just access to safe water, but impacting health and enhancing biodiversity and crop cultivation. We would like to build on this insight with further research and be able to share learnings more widely within the WASH sector. 

In our quest to run a low carbon, impactful and sustainable organisation we also measure Just a Drop’s own annual carbon footprint (independently audited by e-collective) and are always looking at different interventions to help reduce our own environmental footprint whilst maintaining the quality and integrity of our work. 

## Achievements and Performance for 2024-25 

This year we worked with 66,704 people in six countries in Africa, Asia and Latin America to help improve access to safe water and improved sanitation and hygiene. 


We work closely with our country partners at the grassroots level to support communities, schools, and healthcare facilities in multiple regions across the world. Over the past year, we collaborated on 84 projects, of which 40 were successfully completed during this reporting period. Each of these projects reflects our shared commitment to addressing local needs while contributing to broader, long-term development goals. 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


Our vision is simple yet ambitious: that everyone, everywhere, should have access to clean and safe water as a fundamental human right. We strive for a world in which every individual not only has clean water and adequate sanitation, but also benefits from the improved health, dignity, and prosperity that such access makes possible. 

To achieve this vision, we prioritise building strong, collaborative, and long-term partnerships with our country partners. We work in alignment with both district and national government strategies, ensuring our efforts strengthen wider systems rather than operate in isolation. Communities are actively involved at every stage of each project, shaping decisions that directly affect them. We also engage with other stakeholders working in the same areas to prevent duplication, maximise resources, and increase collective impact. Drawing on the expertise of our dedicated team, we design and implement projects that are appropriate to the local context, effective in delivery, and provide the best possible value for money. 

From the very beginning, we have championed economic, social, and environmental sustainability, which remain central to the design of all our programmes. Inclusion and the active promotion of gender equality are equally fundamental, and this year we advanced our global Menstrual Health programme to ensure girls and women have the dignity, opportunity, and support they deserve. As the effects of the climate crisis continue to be felt with growing urgency, we are embedding climate resilience, adaptation, and mitigation across all our interventions. This holistic, systems-strengthening approach ensures that our projects are not only transformative in the short term but sustainable and empowering for communities in the long run, while also advancing the localisation agenda. 

Country Programmes highlight of the year 

|People<br>reached<br>with*:|Clean<br>water|Toilets|Hygiene<br>training|Improved<br>hygiene<br>facilities|Training<br>in MHM|Increased<br>food<br>security|Number<br>of<br>projects|
|---|---|---|---|---|---|---|---|
|Kenya|20,293|-|22,013|3,424|11,028|18,589|29|
|Uganda|12,207|11,285|12,056|11,285|1,452|-|7|
|Zambia|10,357|352|9,047|784|50|1,150|21|
|India|280|280|280|280|-|-|1|
|Cambodia|5,814|4,111|7,913|1,597|1,016|-|15|
|Nicaragua|577|625|909|332|-|-|11|
|**TOTAL**|49,528|16,653|52,218|17,702|13,546|19,739|84|



*designates completed _and_ work in progress 

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## **Kenya** 



**----- Start of picture text -----**<br>
26,666  12  17  Country Partner:<br>people  projects  projects in   Africa Sand Dam<br>reached  completed  progress  Foundation<br>**----- End of picture text -----**<br>


In Kenya, we support community self-help groups (SHGs) to secure sustainable access to safe water and to strengthen food production, health, and incomes through soil and water conservation in Machakos, Makueni, and Kitui Counties in south-eastern Kenya. In 2022, the country endured its worst drought in 40 years, and while recovery efforts are ongoing, the increasing frequency of such events highlights the urgent need for projects that build climate resilience, mitigation, and adaptation. 

Our integrated approach combines improved access to water through rainwater harvesting systems such as sand dams, rock catchments, and school tanks with Natural Resource Management initiatives that help restore the environment. At the same time, we promote sustainable food production to enhance household food security and support market access so that communities can achieve greater income security.Across our target locations in Kenya, we delivered a diverse portfolio of projects designed to strengthen water security, education, and community wellbeing. Two sand dams were constructed, providing reliable water sources that will support both household needs and agricultural resilience in arid areas. 

In parallel, we carried out a research project assessing the impact of an integrated approach to water and conservation, centred on the construction of sand dams. Analysis of these projects, along with the accompanying community training, has revealed a range of positive outcomes: improved access 

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to water, greater productive land use, and enhanced vegetative cover in surrounding areas. 

To improve access to safe water in schools, three secondary schools and five primary schools were each equipped with 104m³ rainwater harvesting tanks, ensuring thousands of students benefit from consistent water supply. At these schools, we set up a **Health Club** and carried out intensive **hygiene training** and **menstrual health training** which included teaching children to make reusable menstrual pads. We also advanced our Menstrual Health work by delivering training to two community groups, which included skills in reusable pad making - helping to promote dignity, inclusion, and sustainable menstrual health management. 

Work is ongoing at even more project sites including the construction of ten sand dams, alongside support for two primary schools and three secondary schools, strengthening educational opportunities for local children and youth. In addition, we are working with a community enterprise group focused on menstrual health. We are continuing our **research project** which is measuring the positive effects on communities and the environment from our projects. This detailed analysis of sand dam projects including community trainings will show the complex impacts they have on Water, Energy, Food, and the Environment (WEFE). 


## **Uganda** 



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4<br>18,646  3  Country<br>projects  Partners:<br>people  projects  in  VAD and<br>reached  completed  SOCADIDO<br>progress<br>**----- End of picture text -----**<br>


Our main strategic goal in Uganda is to strengthen WASH services as a pathway to improving health, education, and livelihood opportunities - particularly for women, girls, and the most marginalized communities in Kapelebyong District, in the Teso Sub-Region of Eastern Uganda. We pursue this goal through an integrated programme that works across villages, health centres, and schools, creating strong linkages between them to maximize impact. By collaborating closely with the District Health, Education, and Water Offices, we ensure that our interventions are fully aligned with local priorities and contribute directly to the District’s long-term development strategy. 

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. 

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This year we completed work in **2 health centres** and **1 primary school** in the district, reaching more than 6,600 people. We also have ongoing projects will reach double that number of people through new boreholes which are being drilled in three villages, as well as our first project with our new partner SOCADIDO, which will bring improved sanitation, hygiene, water and menstrual health provision to pupils at a primary school. We are also working with the local district government to improve the monitoring of water sites and coordinate better services to ensure these sites are well maintained. 



## **Zambia** 



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11,786  10  11  Partners:<br>ECHO,<br>people  projects  projects in  AR &<br>reached  completed  progress  Makolekole<br>**----- End of picture text -----**<br>


Since January 2024, much of Zambia has been experiencing a severe drought, the worst in at least two decades. This has led to widespread food shortages, water scarcity, and the declaration of a national emergency. Currently, 32% of the population still lacks access to safe water, while 64% do not have adequate sanitation. Poor water, sanitation, and hygiene remain the leading causes of preventable diseases such as cholera and diarrhoea, and inadequate WASH services continue to undermine health and contribute to child mortality. The burden falls disproportionately on women and girls, who face greater impacts on their time, education, livelihoods, and personal security. 

This year has seen a significant increase in the number of projects sites, almost double the number from our previous report. Our strategy in Zambia has taken in the need to address the growing issue of non-functional boreholes, which could be serving the needs of communities. To date, we have restored 21 boreholes to full functionality in **Mumbwa district** , providing reliable water access for more than 5,000 people, there are currently a further 9 boreholes undergoing similar rehabilitation work. 

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In addition, we have drilled new boreholes in **three villages in Nsefu Chiefdom** , extending safe water supply to underserved areas, and installed a rainwater harvesting system in one school, improving both water security and the learning environment. A further new borehole will be added to a nearby village by the end of the year. We are also excited to be working on our **first solar powered water system** in Zambia, which will bring water to an estimated 1150 people. 



## **Nicaragua** 



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1,307   5  6 projects  Country<br>people  projects  in  Partner: El<br>reached  completed  progress  Porvenir<br>**----- End of picture text -----**<br>


Nicaragua is the second poorest country in the Western Hemisphere, with a history marked by exploitation, dictatorship, and civil war, and repeatedly devastated by natural disasters, particularly hurricanes. Today, the challenges remain severe: 68% of the rural poor live in poverty, 19% of rural households lack access to safe drinking water (UNICEF), and nearly half of the country’s forest cover has disappeared over the past 50 years (FAO). In this context, programmes focused on water, sanitation, and reforestation are vital both for improving the living standards of rural communities and for safeguarding natural resources. 

In partnership with El Porvenir, we are working to raise the standard of living for rural Nicaraguans by improving access to water, sanitation, and health education. At the same time, we integrate climateresilient watershed restoration and management, ensuring that our interventions support both community health and long-term environmental sustainability. 

Our work this year in Nicaragua has combined improvements in community WASH access with environmental restoration. We have supported the construction of sanitation facilities in two schools, providing children with safe and hygienic learning environments. Alongside this, we continued a 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


watershed restoration programme in two sites, including two tree nurseries, through which 7,500 trees have already been transplanted to restore degraded land and protect vital water sources. To further strengthen water security, we completed two piped gravity systems, delivering a reliable supply of safe water to rural households. 




## **Cambodia** 



**----- Start of picture text -----**<br>
6  Country<br>7,976  9<br>projects  Partner:<br>people  projects<br>in  Water for<br>reached  completed   progress  Cambodia<br>**----- End of picture text -----**<br>


Cambodia has made significant progress in water, sanitation, and hygiene (WASH), but key challenges remain. According to government figures, while about **87%** of the population now has access to _basic drinking water_ , only **21%** benefit from _safely managed_ water services that meet higher quality and accessibility standards. Sanitation coverage is similarly mixed: basic access is approximately **92%** , yet just over half ( **51%** ) enjoy safely managed sanitation. In rural areas, around **83.3%** of people can access clean water, and **86.6%** have improved sanitation facilities. However, the poorest rural populations continue to lag behind—an estimated **81%** of the poorest don’t have toilets and practice open defecation. These disparities in quality, safety, and equity mean large segments of the population are still vulnerable to disease, malnutrition, and limited educational and economic opportunities. 

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 installed **400 biosand filters** across eight villages, providing households with safe drinking water and reducing the risk of waterborne diseases. To address sanitation gaps, we supported the construction of **153 household latrines** , giving families greater dignity, safety, and hygiene at home. In addition, we renovated **three school latrine blocks** , ensuring that children have access to clean, functional facilities that support their education and wellbeing. 

Ongoing work continues in the same vein, and we are in the process of installing **255 biosand filters** . To strengthen sanitation at the household level, we are supporting the construction of **131 new latrines** , while also improving the learning environment through the **renovation of 23 school latrine blocks** . In one school, we have carried out a **menstrual health training and pad-making initiative** 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


involving pupils, teachers, and parents—breaking down stigma, improving health and attendance, and creating a practical, sustainable solution for menstrual hygiene management. 



## **India** 



**----- Start of picture text -----**<br>
323  0   1 project  Country<br>people  project  in  Partner:<br>reached  completed  progress  Haritika<br>**----- End of picture text -----**<br>


India is home to dozens of different tribal groups, sometimes called scheduled caste or vulnerable tribal groups. These communities often live in remote, rural, or hard-to-reach areas and cannot access government support, including the right to safe water, adequate sanitation, or education. Communities are already seeing the catastrophic impacts of climate change from unprecedented flooding to record-breaking heatwaves across India this year. 

This year we are working on a single project with our long-term trusted partner Haritika. In our current work, we are advancing access to safe water, sanitation, and hygiene through a range of communitydriven initiatives. A **new borehole piped water system** is under construction to provide a reliable supply of clean water for **280 people** , reducing the burden of water collection and improving health. To support better learning conditions, we are **renovating a school sanitation block** , ensuring students have access to safe and hygienic facilities. At the household level, we are building **model pit latrines and washrooms for five families** , setting practical examples that can be replicated more widely. Complementing these infrastructure improvements, we are also delivering **hygiene and menstrual health training** , equipping community members with the knowledge and skills to protect their health and wellbeing. Together, these projects are laying the groundwork for lasting improvements in daily life. 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 



## Financial Review 

2024/25 has been another good year with total income of £ 1,243,865, broadly the same as for 2023/24 (£ 1,248,281) which was a watershed year (which had seen an increase of ca 52% over 2022/23) - we have now had two successive years comfortably above £ 1 million. Donations from the public remained at a similar level to prior years; Corporate Donations have increased from £517K to £643K); Trust and Foundation Grants dropped from   £ 70 K from £493K to £ 423K which considering the prior year included an exceptionally generous one-off grant of £ 157K Is a very creditable performance. We were unable to hold the Travel United Cup fundraising event in 2024/25 and event income dropped from £ 131 K to £71K. Of particular note are the continued support from the Boodles Charitable Trust, which funded also us last year, and the extremely successful partnership with the PPHE Hotels Group. 

Overall, £910,733 (2024: £913,888) was spent on charitable activities (i.e. our overseas projects) representing 76% of our total expenditure of £1,201,690 (2024: £1,124,214), above our minimum target of 75%. 


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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 



**----- Start of picture text -----**<br>
Country Spend<br>3%<br>17%<br>18%<br>7%<br>11%<br>44%<br>Uganda Kenya Zambia Nicaragua Cambodia India<br>**----- End of picture text -----**<br>


With an eye to the future we expanded the fundraising team by one new staff member and invested significantly in a new website, leading to an increase in fundraising costs of £ 81 K impacting the percentage spent on charitable activities. The website development cost will not be repeated next year. 

The excellent fundraising outcome has resulted in a net surplus for the year which has enabled us to build up reserves for future investment in projects and maintaining our infrastructure at current levels. The total reserves at the year-end stand at £482,444 (2024: £433,164) and are made up of restricted reserves of £182,569 (2024: 133,722) and unrestricted reserves of £299,875 (2024: £299,442). 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. 

We have set a budget for the year ahead in which we aim to consolidate our fundraising base and set a target increase of 11% in income, which we believe is achievable given the additional resource in the funding team. We are seeing the effects of inflation feed through to our UK costs 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. 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


## **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 Policy** 

The Charity holds unrestricted reserves to ensure that its activities remain financially viable in the long term and to guard against events that might damage its financial health. The Trustees aim for a figure of £ 200,000 - £220,000 in the long term, based on four months anticipated overhead expenditure for 2025/26 plus an amount to provide for project contingencies and give us flexibility in the timing of project funding. The Trustees set a minimum unrestricted reserve level at £150,000, which is the level required to meet all obligations which would arise should the organization be compelled to cease its activities. 

## **Fundraising Statement** 

The charity’s fundraising 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 donations 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. 

## **Going 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. 

## **Principal risks and uncertainties and plans for the future** 

The board of Trustees regularly reviews the principal risks to charity. Those risks include our reliance on corporate donations and grant funding, the burdens placed on our relatively small staff numbers, and reputational and other risks associated with our professional work. We continue to seek wider and more secure sources of finance and are heartened by the continued support we are receiving from many of our funders. 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) TRUSTEES’ ANNUAL REPORT AND DIRECTORS’ REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


## Trustees Responsibility Statement 

The charity Trustees (who are also the directors of The Just a Drop Appeal for the purposes of company law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted 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 also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

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

The Trustees confirm that, so far as they are aware, there is no relevant audit information 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 company’s auditors are aware of that information. 

## **Auditors** 

Compass Accountants have expressed their willingness to continue in that capacity. 

**Approved by the Board on 12[th] February 2026 and signed on its behalf** 

**GOETZ EGGELHOEFER** 

## **Chairman** 

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**THE JUST A DROP APPEAL (Registered No. 04340715) INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


## **Independent Auditor’s Report to the Trustees of The Just A Drop Appeal** 

## **Opinion** 

We have audited the financial statements of The Just A Drop Appeal (the ‘charitable company’) for the year ended 30[th] June 2025 which comprise the Statement of Financial Activity, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies.  The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United 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[th] June 2025, and of its incoming resources and application of resources, including its income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s 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 FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going 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 responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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**THE JUST A DROP APPEAL (Registered No. 04340715) INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


## **Other information** 

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the 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 appears 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 misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

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

- the information given in the 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 consistent 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 required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees' report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records; 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. 

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**THE JUST A DROP APPEAL (Registered No. 04340715) INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


## **Responsibilities of trustees** 

As explained more fully in the trustees’ responsibilities statement set out on page 20, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Auditor’s responsibilities for the audit of the financial statements** 

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 

The specific procedures for this engagement 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 focussed 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 financial 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, including, but not limited to, testing of journal entries and other adjustments, reviewing accounting estimates for evidence of bias, and evaluating the business rationale of significant transactions outside the normal course of business 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 30 JUNE 2025** 


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater 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 auditor’s report. 

## **Use of our report** 

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

Venture House, The Tanneries East Street, Titchfield Hampshire, PO14 4AR 

Date: 2/12/2026 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025** 


|**NOTES**<br>**INCOME**<br>Donations and<br>legacies<br>2<br>Investment<br>income<br>**TOTAL INCOME**<br>**EXPENDITURE**<br>Raising Funds<br>4<br>Charitable<br>Activities<br>5<br>**TOTAL**<br>**EXPENDITURE**<br>**NET INCOME/**<br>**(EXPENDITURE)**<br>**Transfers**<br>**between funds**<br>**Net**<br>**Movement for**<br>**the Year**<br>Fund Balances<br>brought<br>forward<br>**TOTAL FUNDS**<br>**CARRIED**<br>**FORWARD**|**£**<br>580,155<br>7,105<br>587,260<br>290,957<br>306,105<br>597,062<br>(9,802)<br>10,235<br>433<br>299,442<br>**£299,875**<br>**UNRESTRICTED**<br>**FUNDS**|**2025**<br>**£**<br>663,710<br>663,710<br>604,628<br>604,628<br>59,082<br>(10,235)<br>48,847<br>133,722<br>**£182,569**<br>**RESTRICTED**<br>**FUNDS**|**£**<br>1,243,865<br>7,105<br>1,250,970<br>290,957<br>910,733<br>1,201,690<br>49,280<br>-<br>49,280<br>433,164<br>**£482,444**<br>**TOTAL**<br>**FUNDS**|**£**<br>609,816<br>4,419<br>614,235<br>210,326<br>269,836<br>480,162<br>134,073<br>25,007<br>159,080<br>140,362<br>**£299,442**<br>**UNRESTRICTED**<br>**FUNDS**|**2024**<br>**£**<br>638,465<br>638,465<br>644,052<br>644,052<br>(5,587)<br>(25,007)<br>(30,594)<br>164,316<br>**£133,722**<br>**RESTRICTED**<br>**FUNDS**|**£**<br>1,248,281<br>4,419<br>**TOTAL**<br>**FUNDS**|
|---|---|---|---|---|---|---|
|||||||1,252,700|
|||||||210,326<br>913,888|
|||||||1,124,214|
|||||||128,486<br>-|
|||||||128,486<br>304,678|
|||||||**£433,164**|



There are no recognised gains or losses other than as disclosed above and there have been no discontinued activities or acquisitions in the current or preceding period. 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) BALANCE SHEET AS AT 30 JUNE 2025** 


|**NOTES**<br>**CURRENT ASSETS**<br>Debtors and accrued income<br>8<br>Cash at Bank<br>**CREDITORS**– Amounts Falling Due<br>Within One Year<br>9<br>**NET CURRENT ASSESTS**<br>**RESERVES**<br>Unrestricted income funds<br>11<br>Restricted income funds<br>11<br>**TOTAL RESERVES**<br>11|**£**<br>51,510<br>479,672<br>531,182<br>-48,738|**2025**<br>**£**<br>35,480<br>430,238<br>465,718<br>-32,554<br>**£482,444**<br>£<br>299,875<br>182,569<br>**£482,444**|**2024**<br>**£**<br>**£433,164**|
|---|---|---|---|
||||£<br>299,442<br>133,722|
||||**£433,164**|



## **Small company Exemption** 

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 12[th] February 2026, and signed on its behalf by: 

................................................................... **J G TURNER – TRUSTEE AND TREASURER** 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) STATEMENT OF CASHFLOWS AS AT 30 JUNE 2025** 


|**NOTES**<br>**CASH (USED)/GENERATED IN OPERATING ACTIVITIES**<br>13<br>**CASH FLOWS FROM INVESTING ACTIVITIES**<br>Interest Income<br>Purchase of tangible fixed assets<br>**CASH PROVIDED BY INVESTING ACTIVITIES**<br>**CASH FLOWS FROM FINANCING ACTIVITIES**<br>Repayment from borrowing<br>**CASH USED IN FINANCING ACTIVITIES**<br>Increase/(decrease) in cash and<br>cash equivalents in the year<br>Cash and cash equivalents at the<br>beginning of the year<br>**TOTAL CASH AND CASH EQUIVALENTS AT**<br>**THE END OF THE YEAR**|**2025**<br>**2024**<br>**£**<br>**£**<br>42,329<br>184,846<br>7,105<br>4,419<br>-<br>-<br>7,105<br>4,419<br>-<br>-<br>-<br>-<br>49,434<br>189,265<br>430,238<br>240,973<br>**£479,672**<br>**£430,238**|
|---|---|



The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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Docusign Envelope ID: 0B81E7A3-A18F-4EC9-A7A6-F11F61609A31Docusign Envelope ID: 5E36603F-BFC7-410A-B4DF-8D4BD1713278Docusign Envelope ID: 4243D283-2BB0-470B-BD86-1B9EF6CBEC53 

**THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


## **1. STATEMENT OF ACCOUNTING POLICIES** 

## **Company Information** 

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 1DN. 

## **Accounting Convention** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102),  the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice. 

The charity constitutes a public benefit entity as defined by FRS102. Assets and liabilities are initially recognised at historical cost. 

## **Income** 

Income consists of grants, donations 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 is unrestricted or restricted. 

Gifts in kind donated for distribution are included at valuation 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 services donated by volunteers. 

## **Fund Accounting** 

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

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 funds. 

## **Expenditure** 

Expenditure is recognised when a liability is incurred and is allocated in accordance with the policies below. 

## **Foreign 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 difference is taken to foreign exchange gains or losses which are included in other overhead costs. 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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Docusign Envelope ID: 0B81E7A3-A18F-4EC9-A7A6-F11F61609A31Docusign Envelope ID: 5E36603F-BFC7-410A-B4DF-8D4BD1713278Docusign Envelope ID: 4243D283-2BB0-470B-BD86-1B9EF6CBEC53 

**THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


## **Financial 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 (amortised cost). Financial assets held at amortised cost include cash in hand and debtors. Financial liabilities held at amortised cost include creditors. No discounting has been 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 accounting** 

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 hedges. At inception of the hedge relationship, the entity documents the economic relationship between the hedging instrument 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 determines and documents the causes for hedge ineffectiveness. 

The effective portion 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 or loss relating to ineffective hedges is recognised immediately as profit or loss. Amounts previously recognised in fair value movements on cash flow hedges and accumulated in Reserves 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 qualify for hedge accounting. 

## **Support Costs** 

Support costs include support staff salary costs, governance costs (Trustee expenses & meetings, professional fees for accounting, audit & legal) and other overhead expenses and are allocated as appropriate to the costs of Charitable Activities and Raising Funds. 

## **Employee Benefits** 

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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Docusign Envelope ID: 0B81E7A3-A18F-4EC9-A7A6-F11F61609A31Docusign Envelope ID: 5E36603F-BFC7-410A-B4DF-8D4BD1713278Docusign Envelope ID: 4243D283-2BB0-470B-BD86-1B9EF6CBEC53 

## **THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


|**2.**<br>**ANALYSIS OF INCOME**<br>Voluntary Income raised from public donatons<br>Events<br>Trust and Foundaton Grants<br>Corporate Sponsorship|**2.**<br>**ANALYSIS OF INCOME**<br>Voluntary Income raised from public donatons<br>Events<br>Trust and Foundaton Grants<br>Corporate Sponsorship|**2025**<br>**£**<br>106,139<br>71,085<br>423,398<br>643,243<br>£ 1,243,865|**2024**<br>**£**<br>106,451<br>130,807<br>493,372<br>517,561|**2024**<br>**£**<br>106,451<br>130,807<br>493,372<br>517,561|
|---|---|---|---|---|
||||£ 1,248,191||
||||||
|**3.**<br>**SUPPORT COSTS**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>Support staff salary costs<br>253,216<br>180,888<br>Other staff and overhead costs<br>45,093<br>34,131<br>Professional fees<br>5,368<br>7,545<br>Trustees expenses, away day and meeting costs<br>4,946<br>10,823<br>£ 308,623<br>£ 233,387|||**2024**<br>**£**<br>180,888<br>34,131<br>7,545<br>10,823||
|||||<br>|
||Professional fees include £ 4,000 (2024: £3,450) in respect of the audit payable to Messrs.<br>Compass Accountants; No other services are provided by the auditors.<br>In accordance with the charity’s current accounting policy the support costs have been allocated<br>to the cost of charitable activities(35%)and cost of raisingfunds(65%).||||
||||||



Professional fees include £ 4,000 (2024: £3,450) in respect of the audit payable to Messrs. Compass Accountants; No other services are provided by the auditors. 

In accordance with the charity’s current accounting policy the support costs have been allocated to the cost of charitable activities (35%) and cost of raising funds (65%). 

|**4.**<br>**ANALYSIS OF RAISING FUNDS**<br>Media and website development<br>Marketing and fundraising non staff costs<br>Events and Challenges<br>Support costs (see note 3)|**2025**<br>**£**<br>46,941<br>21242<br>22,169<br>200,605<br>£ 290,957|**2024**<br>**£**<br>9,396<br>19,982<br>29,246<br>151,702|
|---|---|---|
|||£ 210,326|



The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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Docusign Envelope ID: 0B81E7A3-A18F-4EC9-A7A6-F11F61609A31Docusign Envelope ID: 5E36603F-BFC7-410A-B4DF-8D4BD1713278Docusign Envelope ID: 4243D283-2BB0-470B-BD86-1B9EF6CBEC53 

## **THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


|**5.**<br>**ANALYSIS OF CHARITABLE ACTIVITIES**<br>Costs of commissioning WASH projects overseas<br>Overseas site visits and other project expenses<br>Project office staff salary costs<br>Support costs (see note 3)<br>Total resources expended in furtherance of charity objectives|**2025**<br>**£**<br>605,113<br>47,614<br>149,988<br>108,018<br>£ 910,733|**2024**<br>**£**<br>652,099<br>37,245<br>142,859<br>81,685|**2024**<br>**£**<br>652,099<br>37,245<br>142,859<br>81,685|
|---|---|---|---|
|||£ 913,888||
|||||
|**6.**<br>**REMUNERATION COSTS**<br>Wages and salaries<br>Social Security costs<br>Pension Costs<br>Contract & other staff costs|**2025**<br>**£**<br>324,680<br>24,911<br>7,274<br>46,339<br>£ 403,204|**2024**<br>**£**<br>279,287<br>21,890<br>6,955<br>15,615||
|||£ 323,747||



The average number of employees, full and part time, during the year was ten (2024: nine). This comprised seven support staff (four full time and three part time) and four project based staff (two full time and two part time). The average number of volunteers during the year was eighteen (2024: eighteen), including ten Trustees (2024: ten). 

Senior management remuneration costs (including benefits) were £133,008. One member of staff received remuneration of more than £65,000 but less than £ 70,000 (2024: one, between £ 60,000 and £65,000). 

There were on average ten Trustees during the year and no remuneration or other benefits, other than allowable expenses, was paid to any Trustee. Allowable expenses of £ 3,997 were paid to two Trustees (2024: £4,895 paid to two Trustees). 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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Docusign Envelope ID: 0B81E7A3-A18F-4EC9-A7A6-F11F61609A31Docusign Envelope ID: 5E36603F-BFC7-410A-B4DF-8D4BD1713278Docusign Envelope ID: 4243D283-2BB0-470B-BD86-1B9EF6CBEC53 

**THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


## **7. RESTRICTED FUNDS ANALYSIS OF PROJECT INCOME AND EXPENDITURE** 

## **Current Year** 

|**Project**||**Restricted**|**Resources**|||
|---|---|---|---|---|---|
|**description**|**B/Fwd**|**Income**|**Expended**|**Transfers**|**C/Fwd**|
|Other overseas<br>projects|<br>£133,722|£663,710|£(604,628)|£(10,235)|£182,569|



In instances where the costs of a specific project are less than the amount initially restricted in order to fund the project, the excess is released to unrestricted reserves upon completion of the project. Where costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such variations are usually attributable to movements in foreign exchange rates. 

## **Prior Year** 

|In instances where the costs of a specific project are less than the amount initially restricted in order to<br>fund the project, the excess is released to unrestricted reserves upon completion of the project. Where<br>costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such<br>variations are usually attributable to movements in foreign exchange rates.<br>**Prior Year**|In instances where the costs of a specific project are less than the amount initially restricted in order to<br>fund the project, the excess is released to unrestricted reserves upon completion of the project. Where<br>costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such<br>variations are usually attributable to movements in foreign exchange rates.<br>**Prior Year**|In instances where the costs of a specific project are less than the amount initially restricted in order to<br>fund the project, the excess is released to unrestricted reserves upon completion of the project. Where<br>costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such<br>variations are usually attributable to movements in foreign exchange rates.<br>**Prior Year**|In instances where the costs of a specific project are less than the amount initially restricted in order to<br>fund the project, the excess is released to unrestricted reserves upon completion of the project. Where<br>costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such<br>variations are usually attributable to movements in foreign exchange rates.<br>**Prior Year**|In instances where the costs of a specific project are less than the amount initially restricted in order to<br>fund the project, the excess is released to unrestricted reserves upon completion of the project. Where<br>costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such<br>variations are usually attributable to movements in foreign exchange rates.<br>**Prior Year**|In instances where the costs of a specific project are less than the amount initially restricted in order to<br>fund the project, the excess is released to unrestricted reserves upon completion of the project. Where<br>costs exceed the amount initially restricted, the shortfall is funded from unrestricted reserves. Such<br>variations are usually attributable to movements in foreign exchange rates.<br>**Prior Year**|
|---|---|---|---|---|---|
||**Project**<br>**description**|**B/Fwd**<br>**Restricted**<br>**Income**<br>**Resources**<br>**Expended**|**Transfers**|**C/Fwd**||
||Other overseas<br>projects<br>£164,316<br>£638,465<br>£ (644,052)||£(25,007)|||
|||||||
|||||||
|**8.**<br>**DEBTORS**<br>Debtors<br>Prepayments and accrued income|||**2025**<br>**£**<br>31,348<br>20,162<br>£ 51,510|||
|||||£ 35,480||
|||||||
|**9.**<br>**CREDITORS - Amounts Falling Due Within One Year**<br>Trade Creditors<br>Accruals and deferred income<br>Social Security and other taxes<br>Other Creditors|||**2025**<br>**£**<br>2,206<br>42,183<br>_<br>4,349<br>£ 48,738|**2024**<br>**£**<br>150<br>19,917<br>8,255<br>4,232||
|||||£ 32,554||
|||||||



The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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Docusign Envelope ID: 0B81E7A3-A18F-4EC9-A7A6-F11F61609A31Docusign Envelope ID: 5E36603F-BFC7-410A-B4DF-8D4BD1713278Docusign Envelope ID: 4243D283-2BB0-470B-BD86-1B9EF6CBEC53 

## **THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


## **10. FINANCIAL INSTRUMENTS** 

||**2025**|**2024**|
|---|---|---|
|**Financial Assets measured at amortised cost**|**£**|**£**|
|Cash|479,672|430,238|
|Debtors|51,510|35,480<br>|
||**£531,182**|**£465,718**|
|**Financial Liabilities  measured at amortised cost**|||
|Creditors and Accruals|**£48,738**|**£32,554**|



## **11. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|**12.**<br>**CONTINGENT LIABILITIES AND CAPITAL COMMITMENTS**<br>There were no contingent liabilities or capital commitments as<br>**£**<br>**£**<br>**£**<br>Represented by:<br>Tangible fixed assets<br>-<br>-<br>-<br>Current assets<br>348,613<br>182,569<br>531,182<br>Current liabilities<br>(48,738)<br>-<br>(48,738)<br>£299,875<br>£182,569<br>£482,444<br>**Unrestricted**<br>**Funds**<br>**Total**<br>**2025**<br>**Restricted**<br>**Funds**|at 30 June 2025 or 2024.<br>**£**<br>**£**<br>-<br>-<br>331,996<br>133,722<br>(32,554)<br>-<br>£299,442<br>£133,722<br>**Restricted**<br>**Funds**<br>**Unrestricted**<br>**Funds**|46<br>(3|**£**<br>-<br>5,718<br>2,554)<br>**Total**<br>**2024**|
|---|---|---|---|
|||£43|3,164|
|||||



## **12. CONTINGENT LIABILITIES AND CAPITAL COMMITMENTS** 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

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## **THE JUST A DROP APPEAL (Registered No. 04340715) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 2025** 


## **13. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**ACTIVITIES**|||
|---|---|---|
|Net movements in funds<br>Interest Income<br>Decrease/(increase) in debtors<br>Increase/(decrease) in creditors<br>Net cash (used)/generated in operating activities|**2025**<br>£<br>49,280<br>(7,105)<br>(16,030)<br>16,184<br> <br>£ 42,329|**2024**<br>£<br>128,486<br>(4,419)<br>61,371<br>(592)|
|||£ 184,846|



## **14. RELATED PARTIES** 

Other than Trustee expenses disclosed in note 6, there are no related party transactions. 

The Just a Drop Appeal report and accounts for the year ended 30 June 2025 

33