COMPANY REGTSTRATION NUMBER 0S957544 VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUAIIANTEE FINANCIAL sTATENTs FOR THE YEAR ENDED 31ST OCTOBER 2023 CIL4RrrY NUMBER 1116952 ROBIINSON UDALE Chartcrcd Ac¢ounuots The Old Bank 41 King Sireet Penrith Curnbria CAII 7AY
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARAliTEE COMPANY REGISTRATIO.) IYUMBER 05957544 FINANCIAL STATEMEvrs YEAR ENDED 31ST OCTOBER 2023 coNrENTS PAGE Members of the board and professional advisers Th]5tees annual report Indepet)dent examiner's report Statement off]nancial activitie5 Statement of fjnancial position io Notes to the financial Statements li
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARANTEE COMPANY REGIST114TION NUMBER OS957544 FINANCL4L STATEMENTS MEMBERS OF THE BOARD, SENIOR STAFF AND PROFESSIONAL ADVISERS The boird of trn$tee$ DrNi¢k Swift- Chairnlan Mr Paul Broom- Deputy Chainnan Ms Blue Wilson (Resigned 1710112023) Mr5 Nicolette Unsworth {Resigned 0610112023) .Ms Sofia Sheremey Mr Paul King Mr Mik¢ Little {Appointed 1610312023) Miss Megan Holt {Appointed 16103120231 Miss LawYen¢ia AIkU (Apy)inted 1610312023) Registered offjce 8 Lyndhurst Avenue Sale Cheshire M33 5BF Independent Examiners Robinson Udale Limited Chartered A¢¢ountanis The Old Bullk 41 King Street Penrith Cumbria CAII 7AY Bankers National Westminster Bank Pl¢ Worcester Cross Branch Worcesier WRI 3PR
VILLAGE BY VILLAGE LIMJTED COMPANY REGISTRATION NUMBER 05957544 FITr¥ANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2023 TRUSTEES ANNUAL REPORT The directors and trustees for the purposes of the Companies Aet have pleasure in presenting their report and th¢ financial staieTDents of the charity ftsi the year ended 31, October 2023. The financial statetnents have been prepared in aCCordce with Accounting and Reporting by Chgriue5'. Staternent of Reconjmended Pra¢ti¢e applicable to ¢hdrities preparing accounts in accordance with Financial Rcponing Staudard apphcable in the UK and Republic of Ireland IFRS1021 leffe¢tivc l January 2015)- IChariti¢s So1 (FRS 102)), the Financial Reporting Standard applicable in the UK #lld Republit of Ireland IFRS102} and the Companies Act 2006. GONTRNING DOCUMENT Village By Village 1% a charitable company limited by guardtttee, incorporatcd on 51k October 2006 and registered as a charity on 23, November 2006_ The Company was established uttder a MemoTh8ndum of Association which established the objects and poweTS of the charitable Company and is governed under its Articles of Association. OBJECTIVES Village by Village was created to reduce the needle55 suffering and needless deaths of ehildrert living in poverty in rcmote rurdl African villages. We are a stnall charity, makin8 a big difference. We are a highly cost-effective, UK- based ¢hariry dreaming of a world where children born to families living in poverty in African villages do not die prematurely. have ac¢ess to clean water, basi¢ sanitation and are otyered a chance for a bettcr life through education. One day. we hope African childien do not needlessly die or suffer fro]n preventable diseases that we i the wealthier Northern hemisphere no longer consider a threat to our children. We exist becallse over 2,000 children under the age of five die ei'ery day from dianhoe41 diseases 2nd of these some 1.800 deaths are linked to water. sanitation and hygiene. {Unicef.orgl TRUSTEES Village by Village has a ten step new t]ustees recJvitmenL seleciioo, vetting, appointment & induction proGe55. Ncw Trustees '. Ten step recn]itment, selection, vetting, appointment & induction proces5 (l) Village by Village identifies the need for new twstes at AGM, through resignations or specific skills need. (2) The trustees agree what skills. experience and knowledge are Deeded, and write it down ill the form of a short job description and person specification. (3) Thc USte¢S agrcc rcsponsibiliiics and a process for rccnjiiment arid method of attracting a divcrse range of candidates with the ski115 the charity need5', (in doing 50 they cOpIY with the requirejnents set out in the charity's govetning docun]ent) 151 Short-listing and infoTmal interview5 take place against agreed criteria. During the meeting it will be explained to potential trustees the requirements of thein. about the purposes and aims of the charity, as well as thcir broader duties and responsibilities as trustees. (61 Preferred candidate5 are identified and invited to join the trL15tees. Subject to references, fomydl vetting and approval by the full trustee board. Unsuccessful candidates are notified and thanked for their interest. 171 Veiting poieniial mistees- The iruslees ensure the candidaLes is suitable 10 2cI as a trustee by.- (a. Asked to ¢onfirni in writing that this is the ¢ase by completion of a"De¢laration of cligibility for newly appointed trustee5") Ib. And checking their name against the Disquahfied Directors Register http:IIMwv.¢ompanieshouse.gov.uklddir Ic. Production and photocopyitLg of a valid passport (b. Candidates are &8ked to consider and declare any existing or potential conflicts of interesL {¢. Criminal Records Disclosures should be obtained for twstees intending to travel to Africa {8) Tn the light of the checks, declarations and disclosures, the Ch3ir of the Charity writes to the prospective trusteels, setting out their dutle5 and the charity'5 expectations of them. {9) New trustees meet existing trustees and other5 involved with the charity. (101 The new tnjstees attend their fjrsl board meeting and are duly welcome¢L All fflevant parties, such as fvndcrs and the charity's soli¢itOTS and auditors, aTe notified of the new appointments and it is Jnenlioned in the newsletter.
VILLAGE BY VILLAGE LIMITED COMPANY REGISTRATION NUNIBER 05957544 FINANCIAL STATEIVIENTS ITAR ENDED 31ST OCTOBER 2023 TRUSTEES ANNUAL REPORT (ContiDued). REVIEW OF DEVELOPMETrsTS. ACT[VITI AND ACHIEVEMENTS IYrRODUCTION It been another su¢cessful year for Village by Village in Ghan4 wrjrking in 9 villages and completing an array of impactful projects. Despite the Challenges posed by the global economic downn)rn and gtopolilical tensions itL Europ< which have stT&ined fvnding across the Charity sector. we have persevered. With an esiimate4 30% of small to medium-sized charities at risk of closurc or scrvicc reduction wiihill the ncxt 18 months, we have proactively consulted with our Tn]stees and staff in Ghana io devise a robust plan to reduce operational costs and in¢rease fundraising efforts. We aTe delighted to report that from 2022 to 2023. we had 56.209 inteTactions with people living in developing comEnunities in rural Ghan4 marking a 58 /0 incrcase from the previou5 Y1. CLEAN HANDS SAVES LIVES The pandemic highlighted the itnportance of handwashing rdised global awareness of the issue of good hand sanitation in the prevention of diseases. This year, we focused 240/¢ of our time and resources on our flagshsp project. Throughout the year we delivered training and education sessions in all the 9 schools we tuentlY work in and a150 Constructed numerous handwashing stations at tlle schools, increa51Dg the capacEry for¢hildren to wash their halld5 using soap and rLwning water, tenfold. https.'IlYillagebyvillage.org.uklprojecVcle&n-hands-s&ves-lives TECH2TEACH Our Teth2Tea¢h project has grown greatly in capacity this year with a major fundrdising campaign on Amazon Prime Day 11112th July 2023. We now have 70 Amazon fire HD tablets in Ghana and aTe Tunning multiple sessions in villages where we taught over 3,500 children dllring the year, at an average agc of 8. The headmasters and tea¢hers ar¢ extremely supportive of ihis project, seeing a real improvement in literacy and nuJnera¢y. We are trnly grate1 for all the support we have received to ensure we could increase the ¢apaciiy of this project this year. htLps.'Jlvill&gebyvilLage.org.uklprojectltech2teach CLEAN WATER SAVES LIVES We continued Iransfomiing all the poly tanks. which help deliver the Clean Hand5 Savcs Ljwes (CHSLI Project into Safe drinking water soui¢es for school children at school, Clean Water Saves Lives ICWSL). We have now iTnplemenfrd this change at all schools where we work, improving healthcare and estsblishing lifelong habits around conSLunption of safe dTinksng water. Because of the importance of clean accessiblc drinking watcr, this is our second-biggest project using 21 /0 of our time and resource5. https.'Ilvillagebyvillag¢.org.uklproje¢tl¢lean-water-saves-lives
VILLAGE BY VILLAGE LIMITED COMPANY REGISTRATION NUMBER 05957S44 FINANCIAL STATEMENTS YEAR EfqDED 31ST OCTOBER 2023 TRUSTEES Af4NUAL REPORT {ContSnyed}. REVIEW OF DEVELOPMENT& ACTIVITIES AND ACHIEVEMENTS (Contl EARLY CHILDHOOD EDUCATION IECE) & UNDER S'S FEEDING PROGRAMME Over the last 10 years, Village by Villag¢ has built and supported 7 pre-schoo15 for the under 4's and 5 kindergartens. Village by Village continues to run 2 of these pre-whoo]s that prepare the children to move into the kindergarten class and begin the start of their edllcation. The sessions allow young childreFJ to learn by playing with a variety of games that styengthen theiT cognitive, language, socio-emotional development and health, so the ehildren are more school-ready and perform better in formal education. Hcalth and hygiette a¢tivitie$ are incorpor3i¢d to improve health. We implemented a feeding PTogramme at our¢re¢hes to support and encourage attendance. We directly employ 4 Creche MadaTnS and 2 cook5 all froln the local communities. Thi5 has increased attendance at the creche, giving ore childrcn a bctter hcad stsrt in their education journey. Dennd for this scheme is so high we are looking to raise funds to build an extension in 2024 as we are now ove]subscribed with request5 fron parents wanting to give their children a head start into education. This project still remain5 our most popular volunteering opportunity- http5.'/lvillagebJvillage.org.uklprojecVearly- years-educaiionl HEAL TH SCREENING We work in p2rtner%hip with the Ghana Health Seryi¢e and their excellent nurses in some very remote local health linics by sUPPOrtiNg them. by providing haemoglobin n]onitors. These monitors allow the nurse to identify those hidden but deadly diseases and allow the signposting of patients to more estsblished local & regional hospitals. We have s¢reened over 500 people and prevented endless sufferittg because of this simple and ¢ffective early illtervention partller5hip. CHILDREN'S WARD AT THE ADAWSO HEALTH CENTRE We know you shouldn'i have a favouriie Child or a favourite ¢h4rity proje¢t. but this is our staff s favourite. and remains one of thc best projects we have completed thts year. Created via and compelling and extraordinary request by the leading Doctor at one of the local health clinics in our catchment are& We worked very closely with the Ghana Health Service to build an additional ward at the clillic that allows children to spend the night at the clinic. Previously, they only had adult ward5 that were inappropriate and very scary for small childrcn to st&y in. This means doctors ¢an now not only deal with the initsal 5ymptoIn5 but can also gct to the root problem. whereas previously parents would bring their children and once the initial probleTn was resolved the Pdrent and child would retL]rn home nevcr to bc seen again, then return a month or two later on¢e the condstion was now untreatAble. Whereas now doctors tan do much better Investigations to get io th¢ rool Cause of the issue, preventing so much unnecessary suffering and save laves. VAccfNATION SUPPORT PROGRAMME Another project we have Compleied in parnershap with rhe Ghana Hea]th Servi¢¢'5 excellent nurses. We reali5ed many of the outlining Tnore remote rural villages weTe being mibbed when health initl2tives were being rolled out and discovered it was because ofthe lack oltran.%port and the terrible road5 that surround our base in Ghana. Over the years. we have trained all our staff on off-road driving and have 3 reliablc 4x4 vehicle%. So, we offered our support to iransport nurscs to Yillages that had previously been seen as it)accessibl¢ to providc much needed vaccinatiorts to ¢hildr¢n. This year, we have $llpported nurses to deliver 8,395 of Covid 19 Vac¢inations and 556 of Polio Vaccinations.
VILLAGE BY VILLAGE LIMITED COMPANY REGISTRATIOli NUMBER 05957544 FIlANCIAL STATEMENTS TrIAR ENDED 31ST OCTOBER 2023 TRUSTEES ANNUAL REPORT (Continued). REVIEW OF DEVELOPMENTS, ACTIvrrAES AND ACHIEVEMENTS (Cont) COMPUTERS FOR SCHOOLS This is one of our smallest and lowest cost projects, ac¢ountiThE for only 2 /0 of our resources this year. We have distribuied used compukrs to 5 schools, Some without electri¢ityl This project is the brainchild of our Director of Operations in Cihana a% he Brew up in a remote ra1 village not far from our base and he remembers having to learn from a book about computers. Never seeing or touching a mouse, scre¢n or laptop. This is still very Common in some s¢hools in our cat¢hment area, so now at least the ¢hildren get to see a Computer whilst they are being taught their iTnportanGe. Working in partheFship with janga.la, a UK-based charity dedicated to enabling intemet a¢ce&% for people in need of urgent humanirarian aid or longer-tcrm devclopmcnt assist2n¢e, we have provided internet to the village of Abenta. Allowing children and our staff to aesS the web. CYCLE 2 SUCCESS We are sometimes asked to build a new school by a remote nal community in poverty becae the neattst Primary or Junior High School is too far away for theiJ children to walk ba¢k and forth, plus their ¢hoTes and their homework. In some cases, it is not practical due to the catchment aa or ¢stimated school populaiion to build a new school. In thcse cascs, wc provide and maintain a push-bike for chIldren living far from a school. We ftnd this an effective way to keep pupils in %chools in the more remo village%. Cycle 2 Success has given many children the opportunity to access education in a timely and safe Tnallner whilc teaching them a useful Skill in tenns of bike maintenance, road safety and also fostcring an understanth'ng of responsibility in their stewardship of the bi¢ycl¢s. Thi5 project look 90/0 of our resourccs this year. https.'l/villagebyvillage.org.uk/projecV¢ycle2success MEIYSTRUAL HYGIENE MANAGEMENT (MHM) In Partnership wIth the Rotary Club of Derby we improve Menstrual Hygiene Management IMHMI among adolesteni girls in the village of Abenta. We raised the awaren¢5s and broke down some of the taboo surrollnding men$tntioft Trt the local ¢ommullity via eduction and awarenes5. We provided access to reusable sanitary products and educated girls on their proper use. Furthermore, we also recognized the urgent need for a girl friendly toilet facility and changing room and access lo propcr resources and sllpport and T8ised awareness withir) the community. VOLUNTEERING Attracting volunteers to come out to Ghana in the numbers they once came, pre ¢ovid is pmving very hard. We had 10 fee payin8 volunteers during 2022r23 one of the lowe8t years since the Gharity started. The average age was 33, 90D/D female, 60D/¢ Coming from our referral partners POD. 70/D White British, 70/0 White American. 8°/0 Mixed Heritage. Our plan 15 to redesign our current web51te to attract more volunteers directly and approach schi)ol groups in 23124.
FINLNICIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2023 TRUSTEES ANNUAL REPORT (Continued). PUBLIC BENEFIT IIYFORMATION Our maitt 8¢tivities and who we ty to help are described above. All our charitable a¢tivities focus on the children born to families living irt poverty in Africat) villages, so they do not die prematurely. have access tt> clean watrF, basic nItatIOn alld 2re offered a ¢han¢e for a better life through education and we undertake to tther our charitable puTpose5 forthe public benefit. It has been all anillE year and we would like to thank everyone who helped nwke this dream of doing good for those living in poverry, a reality. For rnore information. please view our wcbsitc- villa. c.or F[TrIAclAL REVIEW The full r¢sult5 for the year and the ¢harity'S financial position are shown in the attached financial staternents and the adequacy of the reserves is Set out bclow. RISK One of the charity's laTgest Tisks is the involvernent of volunteers In our work in Africa. The bowd of trustees mitigates against tlLiS risk by using health and safety techniques and procedure5 to accomplish specific activity or task. The trustees also maintain a risk register which is updaied regularly. RESERVES POLICY The charity endeavours to maintain it's unrestricted rescrves at a levcl sufficient to ¢over its Out goings for thr¢e months and to close the charity down or wind it up if needed.
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARANTEE COMPANY REGISTRATiof44 NUMBER 05957544 FINANCIAL STATEMENTS YEAR EIYDED 31ST OCTOBER 2023 TRUSTEES, RESPONSIBILITIES The Trustees (who are also the directors of Village by Village LirDit¢d for the purposes of cotnpany low) sponsible for prepanrtg the TTu$e$, Annual Report and the financial staternents in accordance with 2ppli¢able law and United Kingdorm A¢¢ounting Standard5 (United Kingdom Generally Accepted Accowiting Practice). Company law requires the tThstccs to prcpare flnancial statements for each fall¢la1 year wbich give a true and fair view of the state of affairs of the ¢hariiable company ai the end of the year and of the incoming resources and application of resources for the year then ended. In preparing those financial statements, the trustee5 Sre required to.. - select suitable a¢couDiing policies and then apply theFR Consistently. make judgements and estimates that are reasonable and prudenL Observe the methods 2nd principals in thc Charities SORP state wheiher applicable accounting btsndards and statem¢nts of recommended practice have been followed, subje¢l io any alend1 departures di5Llosed in the financial 5tatcmcnts. prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the charity will coniittue its a¢tiviti¢s. The trLtte$ are responsible for keq)ing PToper accounting records which disclose, with reasanable accuracy at any tiEne, the financial position of the charity, and enable them to ensure thai the financial statements cotnply with the Companies Act 2006. The ttustces arc also rL'sponsible for safcguanling the assets of tbe ¢harity and hen¢¢ for taking reasonable steps for the prevention and detection of fraud or other IegularltseS. Signed on behalf olthe charity's tNstee5'. Dr N P Swift- Chairman Approved by the twstres on .
VILLAGE BY VILLAGE LJMITED COMPANY LIMITED BY GUARANTEE COMPAliY REGISTRATIOli NUMBER 05957544 FINANCIAL STATEMENTS YLIR ENDED 31ST OCTOBER 2023 tNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF VILLAGE BY VILLAGE LIMITED FOR THE YEAR ENDED 31ST OCTOBER 2023 I report on the accounts of the coPanY for the year ended 31st October 2023, which are set out on pages 9 10 16. Respective re5ponsibilit1¢5 of trustees and examiner The tNstees (who are also the directors of thc CopanY for the Purposes of company law) are responsible for the preparation of the accounts. The ttustees consider that an audit is not required for this yearunder section 144(21 of th¢ Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the ¢hariry is not subject to audit under company law and is eligible for independent examinatioll, it is my responsibility to.. examine the accounts under section 145 of the 2011 Act. to follow the procedures laEd down in the general Directions given by the Charity Commission under section 145(5)Ib) of the 2011 Act. and to State whether particular matteTS have come to Iny attention. Ba915 of RDdependent examiner's report My examination was carried out in accordance with the general Ditections given by the Charity Commission. An examination includes a review of the ac¢ounting re¢ords kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusu21 items or dibclosures in the ac¢ounts and seekxng explanatlOll5 from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requircd in an audir and Gon5equently no opinion is given as to whether the a¢t$ present a'true and fair view.. and the report is limited to those mattcrs set out ID thc Statement below. Independent examiner's statement In connection with my examinaiioo, no matter h35 come to Tny attention.. (l) whi¢h gives me reasonable cause io believe that in any materia] respect the requwnents: to keep accounting records in a¢¢ordan¢e with se¢tion 386 of the Companies Act 2006. and to prepare accountg which accord with the accounting records. cotnply with Ihe accounting rquirements of scction 396 of the Companies Act 2006 and with the meihods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been mei,. or (2) to which, my opinioN attention should to be reached. drawn in order to enable a proper undetstanding of the accounts inson U and on behalf of Robin50n Udale Ltd, Chartered Accountants The Old B2nk, 41 Street Pentith, Cumbria CAII 7AY Date . l71Yl
VILLAGE BY VtLLACE LIMITED COMPANY LIMITED BY GUARANfEE COMPANY REGISTRATJOYI NUMBER 05957544 FINLNCL4L STATEMENTS YEAR ENDED 31ST OCTOBER 2023 STATEMENT OF FINAIYCIAL ACTIVITIES 40te Restrlcted Fullds Unrestsleted Flld$ Total FuDds Totol Funds 2023 Z022 INCOME : Donations and tEgaetes Income From Investments 16,500 106.564 268 123,002 268 Total Ineome 16,500 L06,832 123,332 123,002 EXPENDITURE : Costs Of Raising Funds Expenditu 00 Charitable A¢rivities 3 ,502 110.826 1,502 124,326 1.559 13,500 Tot1 Expenditure 13.500 112,328 125,828 133.430 Net IneomelExpenditure And fet Movement in Fund5 For The Yeir 3.000 15,496) 12,4961 (10,428) Transferbehveen funds Reconeillation Of Funds Funds Brought Forward 2,750 183.000 185,750 196,178 Fund$ C8rried Forward The 5tatcmeni of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from ¢ontinuing activities. The notes on pages I I to 16 form part of these 2CCOUllts
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GuARA'TE COMPANY REC.ISTRATION NUMBER IJ5957544 FINANCtAL STATEMENTS YEAR ETrIDED 31ST OCTOBER 2023 STATEMENT OF FfNANCIAL posrrioN Note 2023 2022 FIXED ASSETS Tangible assets 27,525 37,796 CURRENT ASSETS Debtors Cash ar battk and in hand 7,402 151,229 174 150,155 158,63 1 150,329 CREDITORS: Amounts f311ing rtue within one year 2,902 2,375 NET CURREf4T ASSETS 155,729 147,954 NET ASSETS FUNDS Restricted Unrestricted 5,750 177,504 2,750 183,000 TOTAL FUNDS Foi the year ended 31st October 2023 tile company was entitled to exemption from the requirements to have an audit under the provision5 of Section 477 of thc Companies Act 2006. No notice hai been deposited with the ¢OTnpany under Section 476 of the Cotnpanies Act 2006 requiring an audit to be carTi¢d OUL The directors acknowledge their responsibility for.. - al Ensuring the company keeps auounting records in accordance with Sections 386 and 387 of the Compani¢s Act 2006. and bl Preparing f]nancial statements which give a trne and fair view of the statr of affairs of the company as at the end of the financial year and of ils profit for that fin2n¢ial year in a¢cordance with thc requirements of Sections 394 and 395 of the Companies Act 2006 and which otherwise cornply with the ACCOUllting requiretnent5 of that Act relating to fjttaneial statemenis so faT as they are applicable to the company. The firtancial statements have been prepared in accordance with the provissons of Stsbjtory Instnunent 20081409 under the Companies Act 2006 re12ting to $mall companics. These financial statements were appn)ved by the M¢berS of the board of trustecs on .. are signed on their behalf by. Dr N P Swift, Chairman The notes on pages 1 I to 16 foLTll part of these 2CCOUttts io
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY CUARAINTEE COMPANY REGISTRATIOI, NUTrIBER 3272341 FINANCLiL STATEMEYrs YEAR ETrIDED 31ST OCTOBER 2023 NOTES TO THE FIf*ANCIAL STATEMENTS ACCOUNTING POLJCtES Thc principal accounting polieIes adoptedj judgements and key sources of estimation uncertainty the preparation of the financial statements are as follows-_ B8515 of preparatio The financial statcments have beenprepared in accordance with Ac¢ovnting and Report8 by Ch2rities.. Ststement of Recommended Practice applicable lo charities preparing a¢coullts in accordance with Fin¢81 Reporting Standard applicable ill the UK and Republic of Ireland IFRS1021 (effective I lanuary 2015)- (Charities SOPP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 al the Compa1¢5 Act 2006. Reconciliation syith previous Generally Aecepted Aecounting Practice In preparing the a¢¢ounts, the trustees have considered whether in applyfftg the 1cOunting policies required by FRS 102 and the Charitie5 SORP FRS 102 the restatement of ¢omparativ¢ itrms was required. At the date of transition, no re- instatement was required. Intorne and Endowments Donations and similar incoming resource5 are inclllded in the period in which they are receivable. which is when the charity becomes entitled io thc resource. InVestentInerne tnve5ttnent income is accounted for in the period in which the chariry is et)titled to rec¢ipL Expenditure Expenditure is recognised on an aecruaS5 b&%is as a liability is iDCWTed. Costs of raising funds compTise those costs directly attributable io raising fuDdb for the charity. Expenditure on ¢haritsble activities CQmPTise5 those costs inCued by ihe charity in the delivery of its artivities znd servi¢es to endble the charity to meet its charitable airns and objectives. It includes both costs that catj be 211ocaTrd directly to such activities and those of 8n indirc¢t nature necessary to support them. Support costs have been ¢alcuiated based on the payments made from the operaiional bank account which is separate from tbe public donations bank account. Fundgctounting Unrestricted rtd$ are donations and other incoming resource5 receivable or generated for the objects of the chariry without further specified purpose and are available a5 gcneral funds. Designakd fLmds are unte5trkcted fund5 eamiarked by the tnjstecs forpanicularpuryK)5es. Restricted funds are ro be used for specific PUTpose5 as laid down by the donor. Txxation The company is a registered charity and as such is exempt from Income Tax and CoTporation T under the provision of tlle Incomc and Corporation Taxes Act 1988. Depreciation Depreciation is calculated to write down the cost or valuatiOTJ, less estimated residua] value, of all tangible fixed assets with a cost exceeding £500 over their expected use1 lives on 2 straight-line basis. The Rtes applicable are.. Fixture. Fittings and Equipment Motor Vehicles 33.3Q/o Straighi Line 25D/o on b'et Book Value li
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARANTEE COMPANY RECISTRATION NUMBER 3272341 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2023 NOTES TO THE FINANCIAL STATEMENTS INCOME Restricted Funds Unrestrieted Fund5 Total Funds 2023 Total Funds 2021 Income is derived from:_ Donations And Legacies: . Gap n)ontIVOnline Generdl donations Gift5 In Kind "Clean Hands Saves Lives" Anamettampa Junior High School Early Years Education and Feeding Progralnme PeTiod Poverty Togo Book Clubnech2t¢ach For Hilux Vchicle Sokwenya Well project Togo Borehole Rebabilitation Cycle2Suceess Period Poverty Ghana Adowso Childrens Ward Ababo Health Clinic 7.006 50,237 2,397 7.006 50,237 2,397 11,500 7,827 56,974 14,321 9,333 4,300 11.500 2,000 2,000 1,650 2,200 1,474 8,973 3.200 11.500 250 1.000 3,000 3,000 22,179 24,745 22,179 24,745 16,500 106,564 123,064 123,002 Investment Income:. Bank Interest 268 268 268 268 12
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARANfEE COMPANY IiEGISTRATION INUMBER 3272341 FINANCLIL STATEMENTS YEAR ENDED 31ST OCTOBER 2023 NOTLS TO THE FINANCIAL STATEMENTS EXPEP4DtruRE Rtstri£ted Fbnd$ UTrrestricted Funds Support Cosis Totsl Fund5 20Z3 Total Funds 2022 Direct Cosis Co$t$ of Fundra155Dg'. Fund Raisittg Costs 1.502 1502 1.559 .502 1,502 1,559 Charitable Activities :. Project Equipjnellt itt Ghana "Clean Hands Saves Lives" Costs "Clean Water Sav¢s Liv¢5" Costs Light 2 L¢am Early Years Education/Under 5's Feedsng Scheme Cyclc 2 Succe&% Project Tech 2 Teach Project Anamenampa Junior High School Period Povety Sokwenya Well Project Togo Borehole Rehabilitation Adowso Childrens Ward Ababo Healih Clinic Cre2tive Aff Volunteering Costs Intemational Travel UK Travel Web Hosting ompuler Equipsnent and Softwarc Digita] Marketing Tel¢phon¢ and Mobile £osts Office Equipn]enL Books, Printing, Posiag¢ and Siationery 308 625 10,608 308 774 13,576 2,827 2,548 11.500 10,608 2,000 2,546 4,546 7,072 4.546 4,546 7.072 8.917 6,429 5.787 4.300 (1.037) 3,200 8,750 11.618 714 156 174 1,281 174 1.281 55 2.461 2,889 156 423 23 196 3,603 3,315 930 197 231 2,264 2,658 144 389 34 12 271 49.441 223 2,521 12,772 (5481 264 726 77 Employee Costs Staff Training Business Use of Home DepTe¢iaiion Profit on S¢ of Fixed Assets Qov¢nMnc¢ Cost Examiners Report fees and Software Btrtk Charges 4,175 12 202 41 48.016 149 2,319 10.230 2,521 35 712 88 38 774 96 02 13.500 4,982 105,844 124,326 Support Costs Support costs have beert calculated at 8% of the overall cos¢ apart from thc depre¢iation which cxcludes the depre¢iarion on the vehicles in Africa. which rq)resents a fair estimate of these costs. Further infornjation can be found within note 4 of the finthcial statements. The Slale]nenl of fjnancial aclivitjes includes all gains losses I the year. All incoming r¢SOurb attd rcsources eKpeRdcd deTive fro continuing a¢iivities. 13
VILLAGE BY VILLAGF. I.IMITED COMPANY LIMITED BY CUARAliTEE COMPANY REGISTRATION'.NUMBER 3272341 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2023 NOTES TO THE FINANCIAL STATEMENTS How muclk do we pay Dur 5tafr .Ltye J.. V.'111c ge b=.i=i ¢.- e.ellent LS1.ry:ie- bhould le-.d oy cx.111-ple and i ,i¢J ar¢"skin. the pu011 bill- t11]r ilknrd ear td i-lr,: -y thLy &iLI.i.d compleiely Lranrpare.'i'. SO '.1 i hJN'e asked ilie p.1810n of .I'.l oknr P.11 ,- 4ialf ".J di.: ',%}' Ih¢ir.Linit411 saIry costs ld tbv," hai'e ii;.'lJ]b-y dgjli. CI-.0 - £37.790 (•fTrs¥ Dii'ector of nperaiions (Lk)- £14,4110 tsr(FS$ pil, our projeciq re COSlknlA USlng"ru11 Ltt?1 Rec,., i ¥ry'. i'h'.s me'.Ins .1 portiin of oijr siaii cosri artr all.¥aied u) each L.l- P,-'jebL It-l%n means ive ¢liilllb 1115111,-ng IGf. OF'Teci)FC-, .11 ottr oveilie2(L%. Eve..). or(TanisiiioD. iin.-tlIr volunLRTV. public oi. pri'.aie, neecls to recover 411 its CO%i" it cannot p=".y its e=I,'Pluyees. 'IfL)¥ide its 1 ep. i¢e?t ()i- pl.Ii', fvy the -Llil:ie and Ir_... .Inkn i(fe.ijlv gcner&te a UniL or '.¢IIvwry of In orga;'.j.It.ill, Iliert ale two tyil.'b of coit¢ DLleci ensi kl...11 .i-.- Iiitii! red as a di,. TLsult 01 run111g a bl:oject or ¥etl'TC4, and OVrlie.II4 costs thal.l1 I., ',t Ill$. 'lTr,. lull Cr)sl OL." or( T Yrojects.2n4I se=Tr'lCiS and al;. OL'I. oi'eilib. I1 cost 01 knicli of ourpro'L'¥Is iiiGlua5 botli i.'ie di[1 iilbts .Ind a portion of ilie 0vcr4ad cosi, For more infiifliiItllj tsIM)ut hoi¥ li ? uporK OU., oul. cosis plts eb villa e.OT .lfUll-co%t-reCove TANGIBLE FIXED ASSETS Fixtures Motor FSttings & Vehieles Equipment Tot%1 COST At 1st November 2022 Additions Less Disposa]s 110.485 17,771 128,256 At 31st October 2023 110.485 17,771 128,256 DEPRECIATION At 1st October 2022 Charge for the year Disposals 73,735 9.748 16.725 523 90.460 10.271 At 3 1st October 2023 83,483 17.248 100.731 NET BOOK VALUE At 3 1st October 2023 At 3 1st October 2022 £31 19 14-
VILLAGE BY VILLAGE LIMITED COMPANY LIMETED BY GUARANTEE COMPANY REGISTRATION NUMBER 3272341 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2023 NOTES TO THE FINATriCIAL STATEMENTS DEB TORS 2023 2022 Other Debtors Prepayments 6,737 665 174 £174 CREDITORS: Amounts falling due within one year 2023 2022 Trade Creditors Other Creditors Aecruals Other Taxes and So¢ial Se¢urity Costs 922 780 1,200 998 750 628 RESTRICTED FUNDS Restricted Funds Brought Forward Restrscted Less Funds Carried Bxpendirkwe Forward Donations Received Clean Hands Saves Lives Early Years Education & Feedillg Programme Togo Borehole Rehabilitation Period Poverty Ghana 1,500 {11.5001 2,000 {2,000) 2.750 2,750 3,000 3,000 Clean Hands Saves Lives- These funds were received from three donors to &ssist witb the contiDued work with schools in remote nwal locations and build school t(>ilet blocks. rainwater harvestillg systems and teach the children the importance of hand washing with 50ap at an early age, so they intem pass these skills on to their children. Early Years Education & Feeding Programme - These funds were received from "Outdoors 365" to fund a feeding programme at one of the kindergartens supported by Village By Village Togo Borehole Rehabilitation- These fund5 were received from an individual to help the rebuilding of a borehole. Period Poverty Ghana- These lld5 were received from a Rotary Club to help nd period povety. 15
VJLLAGE BY VILLAGE LJMJTED COMPANY LIMITED BY GUARANTEE COMPMNY REGISTRATION NUMBER 3272341 FINANCIAL STATEMENrs YEAR EIIDED 31ST OCTOBER 2023 NOTES TO THE FIYANCIAL STATEMENTS ANALYSIS OF NET ASSETS BETWEEN FUNDS Re$tri¢t¢d Unrtstricted Total Fund$ Tangible Fixed Assets Net Current A55ets Non Current Liabilities 27.525 152,881 12,902) 27,525 158.631 12.9021 5,750 Net Assets at 3 1st October 2023 io. TRUSTEES There were no tru5tees' remuneration or other benefits in the year. 16