COMPANY REGTSTRATION NUMBER 0S957544
VILLAGE BY VILLAGE LIMITED
COMPANY LIMITED BY GUAIIANTEE
FINANCIAL sTATE￿￿NTs
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 A￿IkU (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 aCCord￿ce 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 U￿Ste¢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 cO￿pIY 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 Y￿1.
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 tu￿entlY 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 grate￿1 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. Den￿nd 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
FI￿lANCIAL 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 a￿esS the web.
CYCLE 2 SUCCESS
We are sometimes asked to build a new school by a remote n￿al community in poverty beca￿￿e 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 a￿a 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$tn￿tioft 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 an￿illE 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[TrIA￿clAL 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 f￿all¢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 trL￿tte$ 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 I￿egularltseS.
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 co￿PanY 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 Co￿panY 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
Fll￿d$
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
Tot*1 Expenditure
13.500
112,328
125,828
133.430
Net IneomelExpenditure And f*et
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 Report￿8 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 Compa￿1¢5 Act 2006.
Reconciliation syith previous Generally Aecepted Aecounting Practice
In preparing the a¢¢ounts, the trustees have considered whether in applyfftg the 1￿cOunting 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.
InVest￿entIne￿rne
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 inCu￿ed 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 use￿1 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￿￿.18￿10n of .I'.l oknr P.11 ,- 4ialf ".J di.:
',%}' Ih¢ir.Linit411 saI￿ry 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.-tlI￿r 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 run111￿g a bl:oject or
¥etl'TC4, and OV*rlie.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.
I￿1￿ cost 01 knicli of ourpro'L'¥Is iiiGlua￿5 botli i.'ie di[￿￿1 iilbts .Ind a portion of ilie 0vcr4￿ad cosi,
For more infiiflii￿Itll￿￿j tsIM)ut hoi¥ li ? uporK OU., oul. cosis plts
eb villa
e.OT
.￿l￿fUll-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