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2022-11-30-accounts

Pages
Trustees'
Annual
Report
Independent
Examiner's		 Report
Statement
of Financial Activities
Balance Sheet 10
Statement
ofCash flows
Notes tothe Accounts 12to 17
Detailed Statement of Financial Activities 18to 19

for the year ended 30Novembe r
2022
Unrestdcted
funds Total funds Total funds
2022 2022 2021
Notes E E E
Income and endowments
from:
Donations and legacies 264,282 264,282 114,919
Investments 320 320 626
Total 264,602 264,602 115,545
Expenditure on:
Raising funds 3,812 3,812 1,787
Charitable activities 251,321 251,321 158,258
Other 11,201 11,201 11,008
Total 266,334 266,334 171,053
Net gains on investments
Net expenditure (1,732) (1,732) (55,508)
Transfers
between
funds
Net expenditure
before other
gains/(losses)		 (1,732) (1,732) (55,508)
Other gains and losses
Net movement
in funds		 (1,732) (1,732) (55,508)
Reconciliation offunds:
Total funds brought forward 141,145 141,145 196,653
Total funds carried forward 139,413 139,413 141,145
Water Survival BoxLtd Water Survival BoxLtd Water Survival BoxLtd
Balance Sheet
at 30November 2022
Company
No.		 05903142 Notes 2022 2021
Fixed assets
Tangible assets
Current assets
Stocks 12 84,792 60,235
Debtors 13 10,051 3,000
Cash at bank and in hand 59,070 83,623
153,913 146,858
Creditors: Amount
falling due within		 one year 14 (14,501) (5,715)
Net current assets 139,412 141,143
Total assets less current liabilities 139,413 141,145
Net assets excluding pension asset or liability 139,413 141,145
Total net assets 139,413 141,145
The funds ofthe charity
Restricted funds 15
Unrestricted
funds		 15
General funds 139,413 141,145
139,413 141,145
Reserves 15
Totalfunds 139,413 141,145
2022 2021
6 6
Cash flows from operating
activities
Net expenditure
per Statement ofFinancial Activities		 (1,732) (55,508)
Adjustments
for:
Depreciation ofproperty,
plant and equipment		 1 2
Dividends,
interest and rents from investments		 (320) (626)
(Increase)/Decrease
in stocks		 (24,557) 54,290
Increase
in trade and other receivables		 (7,051) (786)
Increase
in trade and other payables		 8,787 5,020
Net cash (used in)/protdded
by operating		 activities (24,872) 2,392
Cash flows from investing
activities
Dividends,
interest
and rents from investments		 320 626
Net cash from investing
activities		 320 626
Net cash from financing activities
Net (decrease)/increase
in cash and cash equivalents		 (24,552) 3,018
Cash and cash equivalents
at the beginning		 ofthe year 83,623 80,605
Cash and cash equivalents
at the end ofthe year		 59,071 83,623
Components ofcash and cash equivalents
Cash and bank balances 59,070 83,623
59,070 83,623

applicable in the UK and Republic ofIreland
(FRS102)and the		 in the UK and Republic ofIreland
(FRS102)and the		 in the UK and Republic ofIreland
(FRS102)and the		 Companies
Act		 200 6.
Change
in		 basis ofaccounting
orto previous accounts
There has been no change tothe accounting
policies (valuation		 rules and method ofaccounting)
since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion ofthe trustees
in furtherance		 of
the general objects ofthe charity.
Designated funds These are unrestricted
funds earmarked		 by the trustees for particular
purposes.
Revaluation funds These are unrestricted
funds which include a revaluation		 reserve representing
the restatement
of investment
assets at		 their market values.
Restricted funds These are available for use subject to restrictions
imposed
by the donor		 or
through
terms ofan appeal.
income
Recognition of Income is included
in the Statement
ofFinancial Activities
(SoFA) when the
income charity becomes entitled to, and virtually certain to receive, the income and the
amount ofthe income can be measured with sufficient reliability.
Income with related Where income has related expenditure
the income and		 related expenditure is
expenditure reported
gross in the SoFA.
Donations and Voluntary
income received
by way of grants, donations		 and gifts is included in
legacies the the SoFA when receivable and
only		 when the Charity has unconditional
entitlement
tothe income.
Tax reclaims on Income from tax reclaims
is included
in the SoFAatthe		 same time as the
donations and gifts gift/donation
to which it relates.
Donated services These are only included
in income (with		 an equivalent
amount
in expenditure)
and facilities where the benefit tothe Charity is reasonably
quantifiable,		 measurable and
material.
Volunteer help The value of any volunteer
help received		 is not included in the accounts.
Investment income This is included
in the accounts when receivable.
Gains/(losses)
on		 This includes
any gain or loss resulting from revaluing
investments
to market
revaluation offixed value at the end ofthe year.
assets
Gains/(losses)
on		 This includes
any gain or loss on the sale		 of investments.
investment assets

3
Statement		 of Financial Activities - prior year
Unrestricted
funds Total funds
2021 2021
Income and endowments from:
Donations and legacies 114,919 114,919
Investments 626 626
Total 115,545 115,545
Expenditure on:
Raising funds 1,787 1,787
Charitable activities 158,258 158,258
Other 11,008 11,008
Total 171,053 171,053
Net income (55,508) (55,508)
Net income before other
gains((losses) (55,508) (55,508)
Other gains and losses:
Net movement in funds (55,508) (55,508)
Reconciliation offunds:
Total funds brought forward 196,653 196,653
Total funds carried forward 141,145 141,145

4 Income fro m don at ions
a		 nd legacies
Unrestricted Total Total
2022 2021
Grants and donations 264,282 264,282 114,919
264,282 264,282 114,919
5 Income from investments
Unrestricted Total Total
2022 2021
Bank interest received 320 320 626
320 320 626
6 Expenditure on raising funds
Unrestricted Total Total
2022 2021
Costs ofgenerating voluntary
income
Printing, postage and
stationary		 1,499 1,499 925
Promotional costs 655 655 404
Travel and subsistence 1,658 1,658 458
3,812 3,812 1,787
7 Expenditure on charitable activities
Unrestricted Total Total
2022 2021
Expenditure on charitable
activities
Carriage 16,800 16,800 10,071
Relief equipment
materials		 and 233,821 233,821 147,487
Governance costs
Accountancy fees 700 700 700
251,321 251,321 158,258
Not es tothe Accounts
8 Other expenditure
Unrestricted Total Total
2022 2021
Premises costs 9,240 9,240 9,240
Amortisation,
depreciation,
impairment,
profit/loss		 on
disposal offixed assets
General administrative costs 1,629 1,629 1,607
Legal and professional costs 331 331 159
11,201 11,201 11,008
9 Net expenditure
before transfers
2022 2021
This is stated after charging: F. E
Depreciation
ofowned		 fixed assets
10 Staff costs
No employee
received		 emoluments in excess ofE60,000.
11 Tangible fixed assets
Fixtures,
fittings, tools Total
&equipment
E
Cost or revaluation
At 1December 2021 149 149
At 30November
2022		 149 149
Depreciation
and
impairment
At 1December 2021 147 147
Depreciation
charge for the
year
At 30November
2022		 148 148
Net book values
At 30November
2022
At 30November
2021
12 Stocks
2022 2021
E E
Raw materials
and consumables		 84,792 60,235
84,792 60,235
Carrying
value analysed		 by activities 2022 2021
E E
Stock materials 84,792 60,235
84,792 60,235

13 Debtors
2022 2021
E E
VAT recoverable 10,051 3,000
10,051 3,000
14 Creditors:
amounts falling due within one year
2022 2021
E
Trade creditors 13,807 5,020
Accruals 694 695
14,501 5,715
15 Movement in funds
Incoming
resources Ai30
At 1
December		 (including
other		 Resources
expended		 November
2022
2021 gains/losses)
E
Restdcted funds:
Unrestricted funds:
General funds 141,145 264,602 (266,334) 139,413
Total funds 141,145 264,602 (266,334) 139,413
16 Analysis of net assets between funds
Unrestricted
Total
funds
E E
Fixed assets 1 1
Net current assets 139,412 139,412
139,413 139,413
17 Reconciliation ofnet debt
At 1 At 30
December November
2021 Cash flows 2022
E E E
Cash and cash equivalents 83,623 (24,553) 59,070
83,623 (24,553) 59,070
Net debt 83,623 (24,553) 59,070