|||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|