Water Survival Box Ltd
Charity No. 1116432
Company No. 05903142
Trustees’ Report and Unaudited Accounts
30 November 2025
Water Survival Box Ltd Contents
| Pages | ||
|---|---|---|
| Trustees’ Annual Report | 2t07 | |
| Independent Examiner's Report | 8 | |
| Statement of Financial Activities | 9 | |
| Balance Sheet | 10 | |
| Statement of Cash flows | 11 | |
| Notes to the Accounts | 12 to | 17 |
| DetailedStatementofFinancialActivities | 18to | 19 |
Page 1
Water Survival Box Ltd
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 November 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 05903142
Charity No. 1116432
Principal Office
Broadway House Third Avenue
Westfield Industrial Estate Midsomer Norton, Radstock BA3 4XD
Registered Office
Broadway House Third Avenue Westfield Industrial Estate Midsomer Norton BA3 4XD
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
D. Cretney
J. Lunt
D. Nash
J. Partridge
H. Pike
A. Quinn
C. Robinson
G. Robinson
A. Smith
R.M.L. Thain (Resigned 18 February 2025)
Company Secretary
D. Cretney
Accountants
The Waldron Partnership Ltd
30 Circus Mews Bath
BA1 2PW
Page 2
Water Survival Box Ltd
Trustees Annual Report
OBJECTIVES AND ACTIVITIES
Our charity’s purposes, as set out in the objects contained in the company’s Memorandum of Association, are to provide for:
e the relief and assistance of people in any part of the world who are the victims of man- made or natural disaster, trouble, or catastrophe in particular by the supply of clean water and other essential supplies. © the provision of long term and sustainable solutions for safe water wherever it is needed
Our aims are to provide as many Water Survival Boxes as possible to communities affected by disasters both natural and man-made. The primary purpose of the Water Survival Box is to provide a means of purifying water for the benefit of families that survive natural or man-made disasters.
Clean water is essential to protect against water-borne disease. In most natural disasters, homes have been destroyed and all possessions lost. This is why the box also contains a range of essential survival items including cooking pots, bowls/plates, mugs, and utensils; health and hygiene items; basic shelter and simple tools; etc.
We continue to apply the following principles in relation to requests for aid:
4.1. Is there a credible on-site assessment of need (usually this is via a recognised aid agency?
4.2. Is the WSB (water-purification kit and essential survival items) appropriate to the particular disaster
situation?
4.3. Can the local organisation ensure swift transit through customs?
4.4. Will the local organisation and/or its local aid partner (e.g. Red Cross) ensure distribution to those most in need?
4.5. Will the local organisation agree to provide an account of distribution and photographic evidence by way of feedback to Water Survival Box Ltd?
ACHIEVEMENTS AND PERFORMANCE
Due to a number of transportation challenges affecting countries impacted by national disasters, our primary focus during this period was to ship aid only to areas where we could be confident it would reach those for whom it was intended. Towards the end of 2025, however, we were able to successfully start the process of shipping aid to Honduras, Jamaica, Madagascar, and Yemen.
We also developed contingency plans following the closure of our Grifaid filter supplier, Safe Water Trust Ltd.
In addition, WSB’s were shipped to a warehouses in Honduras and in the financial year we agreed on prepositioning facilities in Madagascar for rapid deployment of WSB’s in response to future regional disasters.
During this period, we implemented a Trustee recruitment initiative, launched our Corporate Benefactor Programme, received a Service Recognition Award from the Rotary Club of Ukraine Unity in Lviv and were nominated for the prestigious King’s Award for Voluntary Service (KAVS).
What is a WSB Corporate Benefactor?
A Water Survival Box (WSB) Corporate Benefactor is a company/organisation whose philanthropic goals align with those of the Water Survival Box charity: namely to bring relief and assistance to people in any part of the world who are the victims of natural or man-made disaster, trouble, or catastrophe.
We continued to improve the Water Survival Box UK website, updating “Storyline” in a timely manner, a facility which enables visitors to the website to monitor in real-time boxes in transit to their destination.
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Water Survival Box Ltd
Trustees Annual Report
Working with partners experienced in working in conflict zones, enabling us to successfully deliver aid to people in dire need of clean water and the content of our boxes. Overall, there were 4 distributions during the financial year with a total of 600 WSB’s distributed. In addition to the WSB ‘s there were additional boxes containing 300 individual GFF5s and 60 Community filters. Shown as follows:
December 2024: War in Ukraine - 100 GFFs + 20 Community filters for < 10,000 people - Ukraine 12 - Rotary Club of Ukraine Unity (Borys Bodnar)
June 2025: War in Ukraine - 200 WSBs + 100 GFFs 20 Community filters 500 - Ukraine 13 Totals: 1230 WSB 2530 GFF5 40 Community - Rotary Club of Ukraine Unity (Borys Bodnar) September 2025: Flooding - 200 WSBs - Honduras - Honduras Red Cross (80 for distribution now; 120 stock for hurricane season)
October 2025: War in Ukraine - 200 WSBs 100 GFF5s 20 Community filters 900 - Ukraine 14 Totals: 1430 WSB 2630 GFF5 60 Community - Rotary Club of Ukraine Unity (Borys Bodnar)
As well as continuing to respond to natural disasters in other parts of the world, since December 2024 we have been in the forefront of Rotary aid to families whose homes have been destroyed or who lack access to safe drinking water and other essential items as a result of the on-going conflict in Ukraine. This aid will continue as long as a need is identified.
FINANCIAL REVIEW
Principal Funding Sources
It continues to be the case that 90% of the charity’s income is derived from Rotary clubs and Rotarians to whom we are truly grateful. We have been attempting for a number of years to extend our reach to Rotary clubs in other parts of the world and will continue to do so, thereby giving ready access to funds.
Fund-raising has continued to be largely based on a general appeal to Rotary Clubs with occasional public appeals following highly publicised disasters in the news media. Public donors also responded to appeals for funding support and results depend as always on the amount of media coverage. During this financial year we have introduced a new source of income and support by developing a WSB Corporate Benefactor Programme. This is still in the early stages of development and new partnerships are being developed.
Aside from retaining a prudent amount in reserves each year, most of the charity’s funds are required in the short term so there are few funds for long-term investment. Having considered the options available, surplus funds are held in an easy access account at CAF bank and a 35-Day notice account at Redwood Bank.
Reserves Policy
This is a cash-based charity where donations are almost exclusively turned into boxes to be sent overseas. Our reserve policy ensures that we have sufficient cash to cover 12 months’ rental of our premises. In addition we ensure reserve cover sufficient to deal with both the packed boxes in stock and a contingency for future boxes in the event of disasters that require urgent assistance. The amount of reserves fluctuate significantly through any year, dependent upon donations received and the number of boxes delivered.
PLANS FOR FUTURE PERIODS
Product Development
During the year, we continue to evaluate the products in the box and a review of all products presently in the box takes place annually. We will base this review on feedback received from the field and our partners delivering our boxes. This will include a review of the water-purification kit used currently.
Page 4
Water Survival Box Ltd
Trustees Annual Report
Partnerships and ‘Exporting the Concept’
The continuing relationship with Rotarians in District 1980 Switzerland since 2016 has proved extremely beneficial to the organisation. A Swiss based Charity called Water Survival Box Switzerland [WSB CH] now operates in Switzerland. WSB CH has been very supportive and provided up to 50% of the cost of consignments. We look forward to a long and fruitful relationship with these generous Rotarians.
The relationship with Water Survival Box Denmark (WSB-DK) established in 2019 continues. We look forward to develop this relationship in 2026
Througha partnership with Airlink we have secured $210,981 in transportation savings, facilitating the transportation of 18,512 kilograms of cargo to support humanitarian efforts in response to Hurricane Melissa, Hurricane Erick, Preparedness in Madagascar, and Nepal Flooding.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The organisation is a charitable company limited by guarantee, incorporated on 8 August 2006 and registered as a charity on 10 August 2006. The company was established under a Memorandum of Association, which sets out the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Recruitment and Appointment of Trustee Board
The directors of the company are also charity trustees for the purposes of charity law and, under the company’s Articles, are members of the Trustee Board. Under the requirements of the Memorandum and Articles of Association, the members of the Trustee Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members of the Trustee Board give their time voluntarily and receive no benefits from the charity.
The Board of Trustees now consists of 9 members:, Dorothy Cretney, Douglas Nash, Hugo Pike, Tony Quinn, Colin Robinson, Graham Robinson, Alan Smith, Jim Lunt, Jacqueline Partridge.
One Trustee retired during this period, Rob Thain. Our thanks go to Rob for his service given to the WSB charity.
Risk Management
The trustee board reviews the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.
External risks consist largely of funding and are reviewed at every board meeting.
Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the depot.
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Water Survival Box Ltd
Trustees Annual Report
Organisational Structure
All of the trustees are present or retired Rotarians, meet monthly (meeting by Zoom video conferencing) and are responsible for the strategic direction and policy of the charity. At present the board has nine members froma variety of professional backgrounds relevant to the work of the charity. They all give their own time to work in the charity, be it packing boxes, attending meetings or events to promote the charity.
During this financial year we formalised the process of developing a Succession Plan. Our aim is to future proof the inevitable change of key Trustees in their role within the organisation due to age and health issues.
My fellow trustees provide all the managerial and operational activity voluntarily with significant help from other members of the Rotary Club of Chelwood Bridge, members of other local Rotary and Inner Wheel Clubs as well as other local groups and school children. Our particular thanks go to our colleagues in Water Survival Box Switzerland who have given generous support during the year. | am pleased to place on record my thanks (and those of the ultimate recipients of the Rotary Water-Survival Box).
Responsibilities of the Trustee Board
Company law requires the Trustee Board to prepare financial statements for each financial year, which give a true and fair view of the state ofthe[affairs][of] the[charitable] company[as][at] the balance sheet[date,] and[of][its] incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustee Board should follow best practice and:
e select suitable accounting policies and then apply them consistently;
e make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis.
The Trustee Board is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Trustee Board is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Trustee Board
Members of the trustee board, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 3.
In accordance with company law, as the company’s directors, we certify that:
° so far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and
e as the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
INDEPENDENT EXAMINERS
The Waldron Partnership Limited was re-appointed as the charitable company’s independent examiners for the year and have expressed their willingness to continue in that capacity.
Page 6
Water Survival Box Ltd
Trustees Annual Report
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board "> fywel, D. Nash Trustee 09 February 2026
Water Survival Box Ltd
Independent Examiners Report
Independent Examiner's Report to the trustees of Water Survival Box Ltd
| report to the charity trustees on my examination of the financial statements of Water Survival Box Ltd for the year ended 30 November 2025.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe:
-
e accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
e the financial statements do not accord with those records; or
-
© the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
-
e the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Marco Andrew Martin FCCA
The Waldron Partnership Ltd 30 Circus Mews Bath
BA1 2PW 09 February 2026
Page 8
Water Survival Box Ltd Statement of Financial Activities
for the year ended 30 November 2025
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Totalfunds | Total funds | ||
| 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | |
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 4 | 219,945 | 219,945 | 163,071 |
| Investments | 5 | 2,100 | 2,100 | 2,814 |
| Total | 222,045 | 222,045 | 165,885 | |
| Expenditure on: | ||||
| Raisingfunds | 6 | 8,008 | 8,008 | 3,964 |
| Charitable activities | 7 | 121,621 | 121,621 | 297,513 |
| Other | 8 | 11,247 | 11,247 | 11,211 |
| Total | 140,876 | 140,876 | 312,688 | |
| Net gains on investments | - | - | - | |
| Net income/(expenditure) | 9 | 81,169 | 81,169 | (146,803) |
| Transfers between funds | - | - | - | |
| Net income/(expenditure) ; before other gains/(losses) |
81,169 | 81,169 | (146,803) | |
| Other gainsand losses | ||||
| Netmovement in funds | 81,169 | 81,169 | (146,803) | |
| Reconciliation of funds: | ||||
| Total funds broughtforward | 126,354 | 126,354 | 273,157 | |
| Totalfundscarriedforward | 207,523 | 207,523 | 126,354 |
Page 9
Water Survival Box Ltd Balance Sheet
at 30 November 2025
| Company No. | 05903142 | Notes | 2025 | 2024 |
|---|---|---|---|---|
| E | £ | |||
| Fixed assets | ||||
| Tangible assets | 11 | - | - | |
| Stocks | 12 | 130,276 | 60,588 | |
| Debtors | 13 | 11,153 | 2,887 | |
| Cash at bank | and in hand | 66,795 | 63,579 | |
| 208,224 | 127,054 | |||
| Creditors: Amount falling due within one year | 14 | (701) | (700) | |
| Net current assets | 207,523 | 126,354 | ||
| Total assets less | current liabilities | 207,523 | 126,354 | |
| Net assets excluding pension asset or liability | 207,523 | 126,354 | ||
| Total net assets | 207,523 | 126,354 | ||
| The funds ofthe | charity | |||
| Restricted funds | 15 | |||
| Unrestricted funds | 15 | |||
| General funds | 207,523 | 126,354 | ||
| 207,523 | 126,354 | |||
| Reserves | 15 | |||
| Totalfunds | 207,523 | 126,354 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 09 February 2026
And signed on its behalf by:
D. Nash
Trustee
09 February 2026
Water Survival Box Ltd
Statement of Cash flows
for the year ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/(expenditure) perStatement of Financial Activities | 81,169 | (146,803) |
| Adjustments for: | ||
| Dividends, interest and rents from investments | (2,100) | (2,814) |
| (Increase)/Decrease in stocks | (69,688) | 91,086 |
| (Increase)/Decrease in trade and other receivables | (8,266) | 8,866 |
| Increase in trade and other payables | 1 | - |
| Net cash provided by/(used in) operating activities | 1,116 | (49,664) |
| Cash flows from investing activities | ||
| Dividends, interest and rents from investments | 2,100 | 2,814 |
| Net cash from investing activities | 2,100 | 2,814 |
| Net cash from financing activities | 2 | - |
| Net increase/(decrease) in cash and cash equivalents | 3,216 | (46,850) |
| Cash and cash equivalents at the beginning ofthe year | 63,579 | 110,429 |
| Cash and cash equivalents at the end ofthe year | 66,795 | 63,579 |
| Components ofcash and cash equivalents | ||
| Cash and bank balances | 66,795 | 63,579 |
| 66,795 | 63,579 |
Page 11
Water Survival Box Ltd
Notes to the Accounts
for the year ended 30 November 2025
1 Accounting policies
Basis of preparation
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 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|funds|These|are|available|for|use|at|the|discretion|of the|trustees|in|furtherance|of the|
|general|objects|of the|charity.|
|Designated|funds|These|are|unrestricted|funds|earmarked|by the trustees|for|particular|purposes.|
|Revaluationfunds|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|of an|appeal.|
----- End of picture text -----
----- Start of picture text -----
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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|
|of the|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|to|the|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|
|revaluation|of fixed|value|at the|end|of the|year.|
|assets|
|Gains/(losses)|on|This|includes|any|gain|or|loss|on|the|sale|of|investments.|
|investment|assets|
----- End of picture text -----
Page 12
Water Survival Box Ltd
Notes to the Accounts
| Expenditure | |
|---|---|
| Recognition of | Expenditure is recognised on an accruals basis. Expenditure includes anyVAT |
| 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 attractingvoluntary 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 |
| charitable activities | and 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 atthe 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 | |
| examination fees, costs linked to the strategic management ofthe Charity, | |
| together with a share ofotheradministration costs. | |
| Otherexpenditure | These are support costs not allocated to a particular activity. |
| Taxation | |
| Thecharityisexemptfromcorporationtaxonitscharitableactivities. |
Taxation
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures, fittings, tools & 25% reducing balance equipment
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 13
Water Survival Box Ltd Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
- 2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior yearyear |
||
|---|---|---|
| Unrestricted | ||
| funds | Total funds | |
| 2024 | 2024 | |
| £ | £ | |
| Income and endowments from: | ||
| Donations and legacies | 163,071 | 163,071 |
| Investments | 2,814 | 2,814 |
| Total | 165,885 | 165,885 |
| Expenditure on: | ||
| Raising funds | 3,964 | 3,964 |
| Charitable activities | 297,513 | 297,513 |
| Other | 11,211 | 11,211 |
| Total | 312,688 | 312,688 |
| Netincome | (146,803) | (146,803) |
| Net income before other | ||
| . gains/(losses) |
(146,803) | (146,803) |
| Othergains and losses: | ||
| Netmovement in funds | (146,803) | (146,803) |
| Reconciliation offunds: | ||
| Total funds broughtforward | 273,157 | 273,157 |
| Totalfundscarriedforward | 126,354 | 126,354 |
Page 14
Water Survival Box Ltd
Notes to the Accounts
4 Income from donations and legacies
| 4 | Income from donations and legacies | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Grants and donations | 219,945 | 219,945 | 163,071 | |
| 219,945 | ~—=«-219,945 | «163,071 | ||
| 5 | Income from investments | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Bank interest received | 2,100 | 2,100 | 2,814 | |
| 2100 | 2,100 | 2,814— | ||
| 6 | Expenditure on raisingfunds | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Costs ofgenerating voluntary | ||||
| income | ||||
| SatepeRsand | 1,267 | 1,267 | 920 | |
| Promotional costs | 1,337 | 1,337 | 41 | |
| Travel and subsistence | 5,404 | 5,404 | 3,003 | |
| 8,008 | 8,008 | +~—«3,964. | ||
| 7 | Expenditure on charitable activities | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Expenditureon charitable | ||||
| activities | ||||
| Carriage | 5,704 | 5,704 | 10,300 | |
| Reliefequipment and materials |
115,183 | 115,183 | 286,363 | |
| Governance costs | ||||
| Accountancyfees | 734 | 734 | 850 |
Page 15
Water Survival Box Ltd
Notes to the Accounts
8 Other expenditure
| 8 | Other expenditure | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Premises costs | 9,240 | 9,240 | 9,240 | |
| Depreciation of fixed assets | - | - | 1 | |
| General administrative costs | 2,007 | 2,007 | 1,970 | |
| 11,247 | 11,247 | 11,211 | ||
| 9 | Net income/(expenditure) before transfers | |||
| 2025 | 2024 | |||
| This is stated after charging: | £ | £ | ||
| Depreciation ofowned fixed assets | - | 1 | ||
| 10 | Staff costs | |||
| No employee received emoluments in excess of£60,000. | ||||
| 11 | Tangible fixed assets | |||
| Fixtures, | ||||
| fittings, tools | Total | |||
| & equipment | ||||
| £ | £ | |||
| Cost or revaluation | ||||
| At 1 December 2024 | 149 | 149 | ||
| At 30 November 2025 | 149 | 149 | ||
| Depreciation and | ||||
| impairment | ||||
| At 1 December2024 | 149 | 149 | ||
| At 30 November 2025 | 149 | 149 | ||
| Net book values | ||||
| At 30 November 2025 | - | - | ||
| At 30 November 2024 | - | - | ||
| 12 | Stocks | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Raw materials and consumables | 130,276 | 60,588 | ||
| 130,276 | 60,588 | |||
| Carryingvalue analysed by activities | 2025 | 2024 | ||
| £ | £ | |||
| Stock materials | 130,276 | 60,588 | ||
| 130,276 | 60,588 | |||
| 13 | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| VAT recoverable | 11,153 | 2,887 | ||
| 11,153 | 2,887 |
Page 16
Water Survival Box Ltd
Notes to the Accounts
14 Creditors:
| 14 | Creditors: | ||||
|---|---|---|---|---|---|
| amounts falling due within one year | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Accruals | 701 | 700 | |||
| 701 | 700 | ||||
| 15 | Movement in funds | ||||
| Incoming | |||||
| Ati December |
resources (including other |
Raseurces expended |
At30 November 2025 |
||
| 2024 _ gains/losses) | |||||
| £ | £ | £ | |||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| General funds | 126,354 | 222,045 | (140,876) | 207,523 | |
| Total funds | 126,354 | 222,045 | (140,876) | 207,523 | |
| 16 | Analysis of net assets between funds | ||||
| Unrestricted funds |
Total | ||||
| £ | £ | ||||
| Net current assets | 207,523 | 207,523 | |||
| 207,523 | 207,523 | ||||
| 17 | Reconciliation of net debt | ||||
| At1 | At 30 | ||||
| December | November | ||||
| 2024 | Cash flows | 2025 | |||
| £ | £ | £ | |||
| Cash and cash equivalents | 63,579 | 3,216 | 66,795 | ||
| 63,579 | 3,216 | 66,795 | |||
| Netdebt | 63,579 | 3,216 | 66,795 |
Page 17