COMPAf4Y REGISTRATION NUMBER 05957544 VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARANTEE FINANCIAL STATEME14TS FOR THE YEAR ENDED 31ST ooBER 2025 CHARITY NUMBER 1116952 ROBINSON UDALE Chartered Accountants The Old Batjk 41 King Street Penrith Cumbria CAII 7AY
VILLAGE BY VILLAGE LIMITED COF*lPANI Y LIMITED BY GUARANTEE COMPANY REGISTRA TIOIN NUMBER Q5957544 FINATriCIAL STATEMENTS YEAR E&YDED 31ST OCTOBER 2025 cor4TEYTS PAGE Members of the board and professionAI advisers Trustees aniiiial report Independ¢nt examiner's report Statement of fancIal activities Sialement of financial position io Notes to the financial stat¢ments 11
VILLAGE BY VILLAGE LIMITED COIMPANY LII¥qITED BY GUARANTEE COMPANY REGISTRATION NUMBER 059S7544 FINANCIAL STATEMENTS MEMBERS OF THE BOARD, SENIOR STAFF AND PROFESSIONAL ADVISERS The board of trustees Dr Nick Swift- Chairnian Mr Paul Broom- Depuly Chairnian Ms Sofja SheiEmey Mr Paul King- Resigned 2911012025 MT Mik¢ Little Ms Megan Holt Ms Lawrencia Awiiku Registered office 8 LJmdhuiEt Ayettue Sale Cheshire M33 5BF Independent Examxnei's Robinson UdAle Limited Cliariered A¢touniants The Old Bank 41 King Street Penrith Cumbria CAII 7AY Bankers National Westlninster Bank PIC Worcester CTOSS Branch Worcester WRI 3PR
VILLACE BY VILLAGE LIMITED COMPANY REGISTIL4TION NUMBER 05957544 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2025 TRUSTEES ANIYUAL REPORT Tli¢ directors and inist¢e$ for the purposes of the Compani¢s Act liave plcasure in presenting their repori and thc finan¢ial 5t¢ltements of the LhaTity for the year ended 3151 OttDbei 2025. The financial 5taluncnts have been pr¢partd in accordance with Accoiinting and Reporting by Charities.. Stcltcmcnt of Rccommended PracilC¢ applicable lo charitie5 prepariiig accounts in a¢coTdan¢e witii Financial Reporting Standard applicable in Ihc UK and Republic of Irelaiid IFRS1021 leffe¢¢ive l January 2015)- Ichariiies SORP {FRS 102)), the Financial Reporting Staiidaiyl applicable in the UK and Republic of (reland IFRS102) and the Coinpanies Act 2006. GOVERNING DOCUMENT Village By Village is a charitable company limited by 8uarantcc. incorporated on 5th October 2006 and registered as a charity 011 23 November 2006. The coinpaiiy was established under a Metnorandun) of A550ciation wliich established ihe obieci$ aiid powers of the charitable Conipany and is govetned under its Articles of Association. OBJECTIVES Village by Village was created to reducc the needless $uffering alld needless death5 of children living in poverty ity remote rural Afriban villagcs. Wc arc a sinall chanty, rnaking a big diffcrencc. Wc arc a highly cost-cffcLttve, UK- based charity drcaming of a world wh¢r¢ children born to families living in poverty in Afti¢an villages do not dic preii)atJr¢ly. have access lo clean w4r, bcisic 5aDitation and are offered a ¢hanc¢ for a better life tlirough educalioii. One day, we hope Africat) childreji do not needlessly die or suffer fiom preventable di5ea5es thai we in Ihe wealthier Nortlieni hemispliere iio longer consider a tju.eat to our children. We exist be¢au5¢ over 2,000 children undeT the age of five die every day from djarrhoeal diseases atld of these some 1.800 death5 ar¢ linked to water. 5aiiitation and hygiene. Iuni¢ef.org) TRUSTEES Villa¥e by Vi112bFe has a leii skp new trustees recruitment, selection. vetting, appointment & indu¢tion process, New Triistces Ten step r¢crkiitmenl, selcction, velting, appo5nlniciit & iiiduction PTOCCSS 111 Village by Village identific5 the nccd for new trustees nt AGM, throLigh resignations or specifie skills need. 121 The trusiees agree what skills. experience and knowledge are nccdcd, and write it down in the form of a short job derIptiOn and person specification. 131 The tt"ustee5 agree i'¢spoi)sibililies dnd a process for recnjitment and method of attracting a divetse Tlge of ¢andidaie5 Wlth the skills the charity L)eEds.' {ill doii)g so they comply with th¢ requirements sel out in the charity's goveniing docunientl 141 Sliorl-listing aiid infom)al interviews take pla¢¢ against agreed ¢riteis8. During the meeting it will be explained 10 poieniial trustees Ihe Icquiremenis of them, about the purpos¢s and aims of the charity, as well as their broader duties artd respoT15ibilitie5 as In]slees. 151 Pr¢ferred candidates arc identified aiid iiiviied to join tlie trustees, subject to references, formal vetling and appTov41 by tlie full tl'll5tee board. Un5llCCe5sful candidates arc Jiotifjed and tlianked for Iheir interest. 161 Vcttitjg polenlial trllsiees Thc Irustee5 cnsiire thc candidates is suitable to act as a tnist¢¢ by.. la. Asked to confirm in writing that this is thc case by completion of a "De¢larntion of eligibility for newly appointed trustees") Ib. And ch¢¢king tli¢ir name againsi the Disqualified Director5 Register http'.l/www.¢ompaLii¢shouse.8ov.uklddir 1¢. Production )nd pliotocopying of a valid pa$5POIt Ib. Candidates are asked 10 consider and declare any existing or potential conflicts of interesi. Ic. Critninal Records Disclosures should be obtained for tnJsie¢s intending to travel to Afric& 171 In the light of tlJ¢ ¢he¢ks, declaralions aijd disclosures, the Chair of the charity writes to the prospective trusteels, 8eiiing out Ilieir dutle5 and il)e ch2rity's expectaiioLlS of tliem. 181 New tt"u5t¢C5 Ineet existing trustee5 ano otli¢rs involvcd with tlie charity. 191 The new Irustces atteiid their first bo4id meeting and arc duly welcomed. All relevant parties, $u¢h a$ fuRders and ihe ¢liaiity's solicitors and auditors, are iiotificd of the ncw appoinimenis and Jt is mention¢d in the new51eltcr.
VILLAGE BY VILLAGE LIMITED COMPAYY REGISTIL4TION NUMBER 05957544 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOIIER 2025 TRUSTEES ANNUAL REPORT (Continued}. REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS Villagc by Village cvntinucd its programme of coininunity-led development in iural Ghana during the year, working across ¢ai"ly years education. l)ealthcarc, water 2nd sanitation, nutriiion, and coinmunity ii)frasiructure. Our Ghana leaiii record¢d 1,065 PToject activity eiiiries ac1055 Seven prijnary locations during the year. with staff Iravelling on fool for 31°/fj of Yi81ts a reflection of how Temote niany of the communities we serve genuinely are. Reach and Locationj Prograininc activity was delivered across multiple villag¢5. with Abenta ac¢oui)ting foi the largest shale of aciiviry at 29/. followed by Gboloo Kofi at 22h/o. Kukua and Aboabo each at 14&/0, New Magoase at 8 /ll. and Obojii aiid Paikiow Junction Inaking up tlic r¢mairtder Six fOTe staff Inembers- ETS¢, G3kpe, Eiiitna, Michael, Patience, and Volunteer placemenis- delivered Ihe majority of on-thc-ground activity> SUPPOrt¢d by UK-based staff. Early Year5 Education Feeding Early ycars education was ihc singl¢ laTgc5t arca of activity during the year, accounting for 18D/D of all programTne entt'ies. This reflects the continued operation and gr0h of our CTè¢he and kinder8arlen settings across multiple villages. Our Ulldei. 5$ Feeding PTogrammc represented a further 120/0 of activity, with lorally hLT¢d woinen preparing ]neals for young children at our CTèche settings iJ] Aboabo and Gboloo Kori. Attendance has reinained strong and the programine conliiiues to give the youiige5t children a better stsrt in life. Clean Hgnd$ Sxve5 Lives Our flagsliip handwashing and hygiene education programm¢ Clean Flands Saves Lives ICHSLI reinaiiied the second most active prograinikne arca. accounting for 15/D of all activity ciitries. Hygiene edu¢atioii se5sion5 tonliiiu¢d io be deSivLred a¢ioss our partner schools. reinforcing lifelong liabits around handwa5hiiig and 5onltalion. Clean Water Save5 Llves Clean Water Saves Livcs (CWSL} miint¢nance activity 2ccoiinted foi 10/0 of programmc activities, reflecting on80ing work to keep safe drinking water infrastructure operational acr055 8chools in our progranime. Teth2Teach Our Tech2Te8ch tablel-ba5¢d Ilteracy ld nun)era¢y progr&nin)c accounl¢d for IOO/o of activity. Sessions continued to run across all villagc5 in our programme, witlJ headteachers and teachers reporting iillprovenients iji cl)Ildren's literacy and numeracy skills. Kukug Primary and Kindergarten Activiiy ai Kukua Priiiiai'y School represented 7/0 of prOgr1)Ine ei)tri¢s. inLluding conlijiued work related 10 the kinderBai'ien handed over to Ihe Ghana Ediicalion Service in October 2024. This is the fjrsl of three construrlion projects b¢ing undertaken with funding from Gift of Hope. Abenta Health Clillic 9nd Playground Two dJ5tiiict projett strands were active iii Abenla during the year. Work on the Abenla Health Clinic ¢oinpound accvunred for 5D/0 of activity, improving healil)¢are a¢ces5 for thi5 comniunity. A [ther 5°/0 of entries related lo the Abenla Playground project- a community-led initiative to provid¢ safe. durable outdoor play infrastru¢Nr¢ for local children. Neiv MaEoase New Magoase accounted for 5°/u of progr¥mme aclivily during the year, as we built a kindergart¢rt in the villAge to support the main primary school.
VILLAGE BY VILLAGE LIMITED COMPANY REGISTRATION NUMBER 05957544 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2025 TRUSTEES AIYNUAL REPORT Icontirtuedl. REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS (Contl Gboloo Kori Activiiy elltiieg for GEoloo KofJ- separate from the broader location daia- Tepresented 3 /0 of progran)m¢ activities covcriiig ongoing crè¢hc aiid illfrasiructure work in Ihe village. cObined willi the lo¢ation-based daia, Gboloo Kofi was on¢ of our n105t active programme areas acros5 the year. Voluttteerlng and Computers for S¢hoo15 Iniernalioiial volui)leering acLounied for 20/0 of activiry, with volunteets WOTking within remote rural communities and contribiilin8 to leaching, health. and cot]slruciion work. Our Computers for Schools programnJe- purchasing refurbi5h¢d equipment from loral markets for partner schools- continued at a sinall scale, representing 10/0 of activity. Staffing Pro8ramnie delivery across all locaiioiis was led by Aikins Mensah of our Ghana-based ieam supported by Anna Koisongu115 aiid Neil Kercooi based in the UK. PUBLIC BEINEFIT INFORMA TION Our inain a¢iivities and wlio wc try lo help ar¢ dexribed above. All our cliarilable activities fo¢u$ on thc childreii bom 10 fainilie5 living in poverty in AlricaE) village5. SO thcy do not die prematUTely. have ac¢e55 to clean watcr, basic saiiilatioii aiid al'e offeted a rhan¢e foT a better life through edu¢a¢ion and we undertake to further OUT liarilablc piirposes foi. Ihe public benefil. It has been an amazing year 2nd we would like to thank ev¢ryone who helped tnake thi5 dream of doing good for those living in povety, a reality. For more informatlOIi* please view our websiie- villa FIIYANCIAL REVIEW The full r¢sults for the year and tl)e charity'$ finan¢ial positioii are shown sn tlie attached flnancial slalements and the adequacy of Ih¢ reserves is S¢t out below. RISK Onc of the charity's largest iisks is the involvement of voluiileers in our work in Africa. The b04rd of ¢rusiees" itigates against this risk by 115ing hcalth and $2f¢ty techniqiies and proccdiires lo aecomplish specific 2ftivity or task. The Irust¢es also maintain a risk register whi¢h is updated rcsularly. RESERVES POLICY The charity endeavours lo maintain it's unrestricted reserves at a level suffi¢ieni to ¢oYer its out goings for three months and to close the cliariry down or wind it up if needed.
VILLAGE BY VILLAGE LIIrED COMPAI¥Y L[TED BY GUARAI¥TEE COMPANY REGISTRA TION NUMBER 05957544 FINANCIAL STATEMENTS YKAR ENDED 31ST OCIOBKR 2025 TRUSTKES, RESPONSIBILrriEs The Trustees (who are also the directors of Village by Villa8e Limited for the purpos¢% of c(xnpany law) are responsible for preparin8 the Trustees. Annual Report and the financial statements in accordance with applicable law and United Kin8d(Mn Aco)unting Stand4rd5 (United Kingdom Generally Accept¢d A¢cowJting Practice). Company law requir¢$ the trustees to prepare financial ststements for each financid year whirh give a tNe and fatr view of the stste of affairs of the charitsble cornpany at the end of the yepr alld of th¢ incoming resources and application of resources for the year then ended. In praring those financial statements, the trustees ar¢ required to.. - select suitable accountin8 Ix)licies and then apply them consistently. rnakejudgements and estimates that are reasonable and pThdent. Observe the methods and prinCipS in the Chwitie5 SORP State whether appli¢able accounting Standwds and $latements of recoMmded practice have been followed, subject io any Materi departures disclosed in the financial statements. prepare the financia] statements on the goin8 concem basis unless it is inappropria to presume that the ¢IrIty will continue its activities. The irustees are responsible for keeping proper aclounting r&ords which disdose, with reasonable accura¢y at any tim¢ the financial position of the charity, and enable them to ensure that the financial statements comply with the Companies Act 26. The twstees are s0 reSp(sIble for safeguarding the assets of the charity and hen¢e for taktn8 reasonable $ps for the prevenlton and detection of fraud or other irre8ularities. Si8ned on behalf of th¢ tharity's trustees". Dr N P Swtft- Chainnan 0114F lio ZL Approvulbythetrusteeson...... ...............
VILLAGE BY VILLAGE LIMITED COMPANY LIMITED BY GUARANTEE COMPANY REGISTRATION NUMBER 05957544 FINANCIAL STATEMENTS YEAR ENDED 31ST ocfoBER 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF VILLAGE BY VILLAGE LIMITED FOR THE YEAR ENDED 31ST OCTOBER 2025 I r¢port on the accounts of the totnpany for the year ended 31 st October 2025, which ar¢ s¢t out on pages 7 to 14. Respeetive responsibilities of trustees and exAN]in¢r The tnjstees (who are a150 the directors of the company for the PUTposes of company law) are responsible for the prepaiation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities A¢t 2011 {the 2011 Act} and that an independent examination is needed. Having satisfied myself th8t th¢ charity is not subject to audit under ¢ompany law and 15 eligible for independent examination, it is my responsibility to.. eKamine the accounts under section 145 of the 2011 Act. to follow the procedures laid down in the gener&1 Directions given by the Charity ComTni5sion uDdeT se¢tion 145{5Kb) of the 201 l Act. and to state whether particular matters have come to my attention. B4515 ofindependent examiner'5 report My examination was carried out in a¢¢ordan¢e with the general Directions given by th¢ Charity Commission. An ¢xamination includes a review of tlie accounting records kept by the chaTity and a comparison of the accounis presented with those record5. It also in¢ludes consideration of any unusual item5 or di5clo5ur¢5 in the a¢counts and seeking explanations from you as trustees conceming any such matters. The proc¢dur¢5 undertaken do not provide all the evidence that would be required in an audit and ton5equ¢ntly no opinion is given as to whether the accounts present a and fair view, and the report is limited to tliose matters 5¢t out in the statement below. Independent examlner'$ $t#tetneRt In connection with my examination. no matter ha5 come to my attention.. (l) which gives me reasonable cause to believe that in any material respect the requirements.. to k¢¢p accounting records in accord8n¢¢ with section 386 of the Companies Act 2006. and to prepare accounts which a¢¢ord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principle5 of the Siatement of Rectsmm¢nded Practice.. Accounting and Reporting by Charities have not been met. OT (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reach¢d. Danny Roper BA (Hons), CA For and on behalf of Robinson Udale Ltd, Chartered Ac¢ountants The Old Bank, 41 King Street Penriih, Cumbria CAI 17AY
VILLAGL BY VILLAGE LIMITED COMPANY LIMITED BY GUARANTEE COMPANY REGISTRA TION NLMBER 05957544 FINMCIAL STATEMENTS YLAR ENDED 3ISI' OC1'0BER 2025 S1'ATKMENT or FINANCIAL ACTIVITIES Note Rejlricted Funds Unrestricted Funds Tot1 Fuiid8 2025 Totlll Funds 2024 INCOME:_ Donations and Legacies Income From Inv¢$tm¢nts 235,432 1,522 235,432 1,522 iii,000 320 TotAI Income 236,954 236,954 111,320 EXPENDITURE:. Cost5 Of Raising Funds Expenditu on Charitable Activities 3 2,086 163,117 2,086 185,772 1,332 147,396 22,655 Totil Expenditure 22,655 165,203 187,858 148.728 Iyet Iiicome/Expertditur¢ And Tret Movem¢nt in Fund$ For The Year 122,6551 71,751 49,096 (37,4081 Transfer between funds Rcconciliation Of Fund5 Funds Broughi Forward 24.823 121,023 145,846 183,254 Funds Carritd Forwllrd Tli¢ 5tatemcnt of financial aciiviiies ineludes all gains and losses in tlie year. All iiicoining resources and resources ¢xp¢nd¢d derive fron) continuing activitie5. The notes on pag¢s 9 to 14 form part of th¢se aOUnts
VILLAGE BY VILLAGE LIMITED COMPAI¥Y LIMITED BY GUARANTEE COMPANY REGISTRA TION IYUMBER OYJ57544 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2025 STATEMEI¥T OF FINANCIAL posrrioN Note 2(125 2014 FIXED ASSETS Tangible assets 13.192 19,130 CURRENT ASSETS Debtors Cash at bank &nd in hand 4.184 179,473 4,710 124.259 183,657 128.969 CREDrfoRS: Amounts falliDg due vAthits one year 1,907 2.253 NET CURRENT ASSETS 181.750 126,716 IYET A&SETS FUNDS Restricted Unrestsict¢d 2.168 191774 24,823 121,023 TOTAL FUNDS For the year ended 31 a O¢tober 2025 the company was enti w exemptiott from the requiremenis to have an audit under the provisions of Section 477 of the Companies A¢t 2(K)6. No notice has been deposited with the company under Section 476 of the C(Mnpanie5 Act 2006 requiring an auditto b¢ Carried OUL The directors acknowledge their responsibility for.. - a) Ensuring the company keeps accounting rea)rds in accordance with Sections 386 and 387 of the Compatiies Act 2006" 4nd b) Preparing financial statements which Bive atrue 4Dd f4irvi¢w of the state of affairs of the company as atthe end of the financia] year and of its profit for that financial year in a¢cordat]ce with the requirements of Sections 394 and 395 of th¢ C(xnpanies Act 2006 and which otherwise rornply with the accouDtsng requirements of that Act rel*ing to financiat statements so far as they ore appli¢Ie to the company. The financial statements have been prepared in ¢rdance with the provision$ of Statutory Instrument 21N)81409 under the Companies Act 20C6 relating to small companies. These ftnancial statements were 4pproved by the members of the board of trustees on ........ a signed their behalf by.. - Signed ... Dr N P Swlft, Chalrman The notes M p&8e$ 9 to 14 fom part of these accounts
VILLAGE BY VILLAGE LII¥IITED COMPAliY LIMITED BY GUARANTEE COMPANY REGISTRATION NUMBER 05957544 FINA.NCIAL STA TEMENTS YEAR ENDED 31ST OCTOBER 2025 NOTES TO THE FIIY ANCIAL STATEMENTS ACCOUNTJNG POLICIES The principal accounting policies adopt¢d, jLLdgeTnents and key sources of estimation uncertainty in the preparnlion of th¢ financial stateTnents are a5 follow5.. Basts of preparation The fin]cial slateinenls have been prepared in accordance with Accounting and Repoitin8 by Charities.. Siatenient of Recominejided Practice applicable to chanties prepariiig ac¢ouiits in 2Ctordance with Finaiicial Reporting Slandairf applicable iii the UK and Republic of Ireland IFRS1021 leff¢ctive l J8iiu3ry 20151- (Charities SORP (FRS 10211, the Financial Reporting S¢aLidArd applicable in the UK and Republic of Ireland (FRS102} and tlie Companies Act 2006. RecDthCLliution with previou5 Generally Accepted Accounting Practice In preparing ilie accounts, Ihe irustees have Considered whether in applyiii&s tlie accounting policie5 required by FRS 102 and the Charities SORP FRS 102 Ilie restat¢m¢nt of coinparative iteins was rtquired. At the dale of transitloll. no re- ID51at¢m¢nl wa5 required. Income and Endowment5 Donations and Similar inconiing r¢$ouTC¢8 ar¢ in¢lud¢d in the period in which they are receivable. which is when the charity b¢comes enliiled lo the resource. Investmentincome Investment income is a¢und for in ihe period in which the charity is entiiled 10 re¢¢ipt, Expenditure Expenditllre is recogllised on an accruals basis as a liability is incurred. Costs of raisin¥ fund5 COtilPllS¢ th05¢ Costs directly atttibutable to iai5ing funds for the ¢harity. ExpeDdiiiiT¢ on charitable activitie5 comprises those costs incurTed by the charity in the d¢livcry of it5 activit1¢5 and $ervice$ t¢ ¢nabl¢ the cliarity to mccl it5 charitable aiins and objective5. It incliides both costs that can bc allocated directly to such activities and those of an iDdirect naturc ncce55ary to support them. Support ¢osis have been ¢#lculaled based otl the payments made from the operational bank 8¢¢ount which 15 s¢paTate from the public donat10tt5 baith account. Fund aeeountitlg UiiTe51ricled funds are donations and other Incoming resources receiyable or generated for the objects of ihe Cliariry withoui furilier specified purpose and are available as gen¢Tal fui)ds. Desigiiaied fui)ds are unrestricted fui)ds eannarked by the trustees for particular purposes. Resiricied fvnds are 10 be used for specific pu05¢5 a5 laid down by tlie donor. Taxation The Loiiipany is a registered charity and as such is ex¢mpt from Income Tax and CoErK>ration Tax under the provision of the Income and Corporation Taxes Act 1988. Depreciation Depreciatioii is calculated to write down the cost or valuation, less estimated residual value, of all tangible rjxed assets witii a cost exceeding £500 over theiT expected useful lives on a straight-line basis. The rates applicablc are.. Fixture. Fitlinss and Equipment Motor Vehicle5 33.30/0 Straight Line 25Q/o on Net Book Valu¢
VILLAGE BY VILLAGE LIMITED corwlPANY LIMITED B Y GUARANTEE COMPANY REGISTBATION LYUMBER 5957544 FINANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2025 NOTES TO THE FIN'ANCIAL STATEMENTS INCOME Restrlcted Furtds Unrestricted Funds Total Funds 21125 Total Fund5 2024 IDcome Is derlved from: Donatlons And Lcgacle$:. Gap inoiithlonline Geiieral donations Gifts In Kind "Clean Hands Saves Lives" Early Years Educaiioii and F¢ediiig Programime Book clubcch2tcjrh Pi"ojcct Aboabo Flcalth Clinic and Nurses Qiiarter Kukua Kindergarten Kukua Primary School Rebuild Gboloo Kori Creche Gboloo Kori Teachers Accomrnodation Early Childhood Education Parkrow Junction Junior High School New Magoase Kindergarten Pippa Playgrouiid Nanke5¢ Toilet Block 1.975 111.530 ,975 111.530 18,955 53.914 2,099 7,933 1,800 3,000 9,727 13,572 39.724 39,724 24,434 4.500 12,376 10,331 10,445 14,967 2,150 3,000 24,434 4,500 12,376 10.331 10,445 14,967 2,150 3,000 235.432 235,432 111,000 Investment Ineome:. Baiik Interest Other Interest Received 1,507 15 1,507 15 320 1,522 1.522 320 io
VILLACE BY VILLAGE LIMITED COMPANY LIMI'I'LiTr BY GUARANTEL COMPANY REGISTIL4TIOY IYUMBER 5957544 FINANCIAL STATEMENTS YEAII ENDED 31ST OCTOBER 2025 OTES TO THE FINANCIAL STATEMENTS EXPEISDITURE Resti'icted Funds Unrestricted Funds Support Costs Tot¥tl Futbds 2025 Total li unds 2024 Direct Costs of fiundrai5ing Fund Raising Costs 2.086 2,086 1,332 2,086 2,086 1,332 Ch4rltabl¢ A¢iivltles Project Equipn)eni iii Glia113 'fleai) Hand$ Saves Live5" Costs 'Cl¢an Walei Savu Lives" Costs Early Years Educationlundcr 5, Feeding Scheme BL)i)k Clubrre¢h2T¢aGh PL"oject Togo Borehole Reliabililation Emergency Transport for Children Kukua Kindcr8arten Aboabo Creclie Gboloo Kofi Cr¢¢he Con)puiers for Schools Abenta Health Clini¢ Abenta Playground Gboloo Kori t¢2Lhers A¢¢omniodation ParkTOW Junctioii Juiiior Higl) School New Magoase Kindergarten Volunteering Costs Int¢rnatiooal TTavel Insurance UK TFavE W¢b H05tiiig Coinputei. Equipnient and Software Digital Markelllig Tcleplione aiid Mobile c05t5 Office Bquipmciit, Books, Printin8, Postage and Stationery 4,455 18,157 12,105 10,259 10,259 12.105 36.314 12.105 36.314 12,105 16.121 14,959 1,295 2,931 2.931 7.328 4.397 3.664 8,473 8.473 1,210 1,167 6,052 3,631 3.631 6.052 2,610 1.210 10,894 6.052 3.631 3,631 6.052 2,610 9,727 3.335 2,905 351 18 20 10 213 16 57 205 233 223 253 122 231 201 717 ,160 2,484 208 185 660 102 41.022 5,007 697 3.299 6.486 41 789 98 17 49,830 Ejiiployee Cosis Siaff Pension Staff Training B115inc5s Use of Home Depreciation Govcmancc C05t Examiners Report fees and Software Bank Cl)arge5 45.477 5,007 758 3,586 6.728 45 858 106 61 287 242 54 2.521 8,395 25 870 131 69 22,655 1,014 162,103 185,772 147.396 Support Cost5 Suppoi'l costs have been calculated at 80/0 of the overall cost. apart from tlie depreciaiion which excludes the depreciation on the vehicles in Africa, whieh represents a fair e51imate of tliese costs. Furtlier information Can be found wiiliiii note 4 of the linancial siatenienis.
VILLAGE BY VILLAGE LIMITED CO.MPANY LI.MLI'ED B Y GUARAhTEE COMPALYY REGISTRATION NUMBER 5957544 FINANCIAL STATEMENTS YEAR ETr4DED 31ST OCTOBER 2025 NOTES TO THE FINANCIAL STATEMENTS How much do pay our st*f In the current turbulent non-profit sector Village by Village believes excellent cbarities should lead by exaTnple and if they ar¢ asking thc publi¢ for theii hard catncd money thcy should be ¢oinpl¢t¢ly transparent so we hav¢ ask¢d th¢ pennission of all our PA YE Staff to display their atlliual Salary costs and they have willingly agreed.. CEO - £31,789 Gross Director of Operations (UK)- £12,500 Grws All our proiect8 ate costed using"Full Cost Re¢tsvery" This Ineans a portion of our staff cosis ar¢ allocated lo eacli of our projects. It also m¢aDs w¢ ¢DSUTe fundiHg Ior, oi'i¢cover' all our costs, Includin¥ the dsrecl costs ol projccL% and all OUT ov¢rli¢ads. Every or¥anisation, whether voliintary, publi¢ or private, needs io recovei. all its Losls, aiid ideally generate a 5uipliis, or it LanDot pay its employ¢c5. provide its scrvices, or plan foi the futuie and the ¢ontinued d¢velopmettt 2nd deliveiy of ils servic. lil an oi'ganisation there are two types of cosis. Direct costs that are incurred as a direct result of rumiing a project or service, and overhead eosis that are Incurred by an organisation in order lo suppori the projects ihal it rnns. The full cost of our organisaiion In¢lud¢s btsili the diieci Costs of all OUT projects and seivlces aiid all our overheads. Therefore, the full cost of each of projects iD¢lud¢s botli the direct ¢osts aiid a portioi) of the oveihead costs. For more information abotsl how we work out our Losts please go ID: e.or .uWfull-COSt- TANGIBLE FIXED ASSETS Fixtur Motor Flttlngs & VchlclLS Equlpment Total COST At 151 NoveEnbcr 2024 Addition5 Lcss Disposals 110,485 17,771 790 128,256 790 Ai 3 1st October 2025 10,485 18,561 129,046 DEPRECIATION At I st Novembet 2024 Charge for the year Disp05als 9?.355 6,465 17,771 263 109,126 6,728 At 3 Isi O¢tob¢r 2025 97.820 18,034 115,854 NET BOOK VALUE At 3 Isl October 2025 At 3 1$1 Ottob¢r 2024 12
VII,I,AGE BY VILLAGE LIMITED COMPANY LIMITED B Y GUARANTEE COMPAi%Y KEGISTRAI'ION NUMBER $957544 FIIIANCIAL STATEMENTS YEAR ENDED 31ST OCTOBER 2025 P40TES TO THE FtNAf4ciAL STATEMENTS DEBTORS 2025 2024 OtheT Debitsrs Prepayments PAYE Overpayinent 4,184 4,000 710 CREDITORS- Amount5 fallillg due )vithin one year 2025 2024 Trade Cr¢diti)rs Oiher Crcditors A¢¢ruals Other Taxes and Social Security Costs 47 1.098 162 603 1.650 RESTRICTED FUNDS Resiii¢ied Funds BiOu7ht Forward Restricted Less Funds Carried Expendiwre Forward Donations Received Togo Borehole Rehabilitaison 1.455 Period Poverty Gliana 3,000 Aboabo Health Clini¢ and Nurses Quarter 9,727 Kukua Kinderb>arten 10,641 (1.455) {3.0001 {9,7271 {8,4731 2.168 Togo Borehole Rehabi1staiion- These funds were received from an individual lo help fid the rebuilding of a borehole. Period Povety GhaDa- These funds were received from a Rotary Club to help fund period poverty. Ababo Health Clinic and Nurses QuaTter- These fvnds were r¢ceived from an individual to help fvnd the building of Nuises a¢¢ommodalion attachcd lo the Ababo Health Clinic. Kukua Kinder8aTlen- These funds were reccived to build a Kind¢rgarteo in Kukua. 9. ANALYSIS OF NET ASSETS BETWEEN FUNDS R¢$trieted Unrestrict¢d Totgl Fund Tangible Fixed A&sets Net Current Asset8 Non Cw'renl Liabilities 13,192 181,489 (1,907) 13.192 183.657 (1.9071 2,168 Net Asscts al 3 Isi Oclober 2025 13
VILLAGE BY VILLAGE LIMITED CO.NIPANY LIMITED BY GUARAN'TEE COMPANY REGISTRATION NUMBER S957544 FINANCIAL STATEMENTS AR ENDED 31ST OCTOBER 2025 NOTES TO THE FINANCIAL STATEIMENTS 10. TRUSTEES There were no truste¢s' remuneraiion or other benefits sn the year. 14-