2023-11-30-accounts

		Pages
Trustees' Annual Report		2to 7
Independent Examiner's	Report
Statement of FinancialActivities
Balance Sheet		10
Statement ofCash flows
Notes to the Accounts		12to 17
Detailed Statement ofFinancialActivities		18to 19

for the year	ended 30Novem	ber 2023
			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
		Notes	E	E	E
Income and	endowments
from:
Donations	and legacies		428,244	428,244	264,282
Investments			1,945	1,945	320
Total			430,189	430,189	264,602
Expenditure	on:
Raising funds			3.231	3231	3,812
Charitable	activities		282,102	282,102	251,321
Other			11,112	11,112	11,201
Total			296,445	296,445	266,334
Net gains on	investments
Net income/(expenditure)			133,744	133,744	(1,732)
Transfers between funds
Net income/(expenditure) before other gains/(losses)			133,744	133,744	(1,732)
Other gains	and losses
Net movement in Funds			133,744	133,744	(1,732)
Reconciliation offunds:
Total funds brought forward			139,413	139,413	141,145
Total funds carried forward			273,157	273,157	139,413

Water Survival B Balance Sheet	ox Ltd	ox Ltd
at 30 November	2023
Company No.	05903142		Notes	2023	2022
				6	6
Fixed assets
Tangible assets
Current assets
Stocks			12	151,674	84,792
Debtors			13	11,753	10,051
Cash at bank	and	in hand		110,429	59,070
				273,856	153,913
Creditors: Amount falling due within one year			14	(700)	(14,501)
Net current assets				273,156	139,412
Total assets less	current liabilities			273,157	139,413
Net assets excluding		pension asset or liability		273,157	139,413
Total net assets				273,157	139,413
The funds ofthe	charity
Restricted funds			15
Unrestricted funds			15
General funds				273,157	139,413
				273,157	139,413
Reserves			15
Totalfunds				273,157	139,413

			2023	2022
			E	E
Cash flows from operating	activities
Net income/(expenditure)	per Statement	ofFinancial Activities	133,744	(1,732)
Adjustments for:
Dividends, interest and	rents from investments		(1,945)	(320)
Increase in stocks			(66,882)	(24,557)
Increase in trade and other receivables			(1,702)	(7,051)
(Decrease)/Increase in trade and other		payables	(13,807)	8,787
Net cash provided by/(used	in) operating	activities	49,408	(24,872)
Cash flows from investing	activities
Dividends, interest and	rents from investments		1,945	320
Net cash from investing activities			1,945	320
Net cash from financing activities
Net increase/(decrease) in	cash and cash	equivalents	51,353	(24,552)
Cash and cash equivalents	atthe beginning ofthe year		59,070	83,623
Cash and cash equivalents	atthe end ofthe year		110,423	59,071
Components ofcash and cash equivalents
Cash and bank balances			110,429	59,070
			110,429	59,070

last year and no chan	last year and no chan	last year and no chan	last year and no chan	ges 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 of Financial Activities		(SoFA) when the charity
income				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				the
legacies				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 SoFA at the 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 to the 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				value
revaluation		of	fixed	at the end ofthe year.
assets
Gains/(losses)			on	This includes any gain or loss on the sale ofinvestments.
investment		assets

Expenditure
Recognition	of	Expenditure is recognised on an accruals basis. Expenditure includes			any VAT
expenditure		which cannot be fully recovered, and	is reported as	part ofthe expenditure to
		which it relates.
Expenditure	on	These comprise the costs associated	with attracting	voluntary income, fundraising
raising funds		trading costs and investment management costs.
Expenditure	on	These comprise the costs incurred by	the Charity in	the delivery of its	activities and
charitable activities		services in the furtherance of its objects, including the making ofgrants and
		governance costs.
Grants payable		All grant expenditure is accounted for on an actual		paid basis plus an	accrual for
		grants that have been approved by the trustees at the end ofthe year but not yet
		paid.
Governance	costs	These include those costs associated	with meeting	the constitutional	and statutory
		requirements ofthe Charity including	any audit/independent-exarninatioa fees,
		costs linked to the strategic management ofthe Charity, together with a share of
		other administration costs.
Other expenditure		These are support costs not allocated	to a particular	activity.

3 Statement	ofFinandal	Activities - prior year
			Unrestdcted
			funds	Total funds
			2022	2022
Income and endowments		from:
Donations	and legacies		264,282	264,282
Investments			320	320
Total			264,602	264,602
Expenditure on:
Raising funds			3,812	3,812
Charitable	activities		251,321	251,321
Other			11,201	11,201
Total			266,334	266,334
Net income			(1,732)	(1,732)
Net income before other
gains/(losses)			(1,732)	(1,732)
Other gains and losses:
Net movement	in funds		(1,732)	(1,732)
Reconciliation	offunds:
Total funds brought forward			141,145	141,145
Total funds carried forward			139,413	139,413

					Unrestricted	Total	Total
						2023	2022
	Grants and donations				428,244	428,244	264,282
					428,244	428,244	264,282
5	Income from investments
					Unrestiicted	Total	Total
						2023	2022
					E
	Bank interest	received			1,945	1,945	320
					1,945	1,945	320
6	Expenditure	on raising funds
					Unrestricted	Total	Total
						2023	2022
	Costs ofgenerating		voluntary
	income
	Printing, postage and stationary				483	483	1,499
	Promotional	costs			474	474	655
	Travel and subsistence				2,274	2,274	1,658
					3,231	3,231	3,812
7	Expenditure	on charitable		activities
					Unrestricted	Tote I	Tota I
						2023	2022
	Expenditure	on charitable
	activities
	Carriage				5,455	5,455	16,800
	Relief equipment materials		and		275,874	275,874	233,821
	Governance	costs
	Accountancyfees				773	773	700
					282,102	282,102	251,321

8	Other expenditure
						Unrestricted	Total	Total
							2023	2022
	Premises costs					9,240	9,240	9,240
	Amortisation, depreciation,
	impairment, profit/loss		on
	disposal affixed assets
	General administrative		costs			1,872	1,872	1,629
	Legal and professional	costs						331
						11,112	11,112	11,201
9	Net income/(expenditure)			before transfers
						2023		2022
	This is stated after charging:					f		F.
	Depreciation ofowned		fixed assets					1
10	Staff costs
	No employee received		emoluments		in excess of660,000.
11	Tangible fixed assets
							Fixtures,
							fittings, tools	Total
							fk equipment
							6
	Cost or revaluation
	At 1December 2022						149	149
	At 30November 2023						149	149
	Depreciation and
	impairment
	At 1December 2022						148	148
	At 30November 2023						148	148
	Net book values
	At 30November 2023
	At 30November 2022
12	Stocks
						2023		2022
						6
	Raw materials and consumables					151,674		84,792
						151,674		84,792
	Canying value analysed		by	activities		2023		2022
								6
	Stock materials					151,674		84,792
						151,674		84,792

13	Debtors
						2023		2022
						E		E
	VAT recoverable					11,753		10,051
						11,753		10,051
14	Creditors:
	amounts	falling due within one		year
						2023		2022
						E
	Trade creditors							13,807
	Accruals					700		694
						700		14,501
15	Movementin		funds
						Incoming
						resources		At 30
					At 1 December	(including other	Resources expended	November 2023
					2022	gains/losses)
						E
	Restricted funds:
	Unrestricted funds:
	General funds				139,413	430,189	(296,445)	273,157
	Total funds				139,413	430,189	(296,445)	273,157
16	Analysis	ofnet assets between		funds
							Unrestricted
								Total
							funds
							E	E
	Fixed assets						1	1
	Net current assets						273,156	273,156
							273,157	273,157
17	Reconciliation		ofnet debt
						At 1		At 30
						December		November
						2022	Cash flows	2023
						E	E	E
	Cash and	cash	equivalents			59,070	51,359	110,429
						59,070	51,359	110,429
	Net debt					59,070	51,359	110,429