COMPAf4Y REGISTRATION NUMBER 05957544
VILLAGE BY VILLAGE LIMITED
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEME14TS
FOR THE YEAR ENDED
31ST o￿oBER 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 f￿ancIal 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 w4￿r, 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 de￿rIptiOn and person specification.
131 The tt"ustee5 agree i'¢spoi)sibililies dnd a process for recnjitment and method of attracting a divetse T￿lge 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 gr0￿h 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 prOgr￿1)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. cO￿bined 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 LI￿I￿rED
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 pr￿aring 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 prinCip￿S in the Chwitie5 SORP
State whether appli¢able accounting Standwds and $latements of recoMm￿ded 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 ¢I￿rIty 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 2￿6. 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
Tot*1 Fuiid8
2025
Totlll Funds
2024
INCOME:_
Donations and Legacies
Income From Inv¢$tm¢nts
235,432
1,522
235,432
1,522
iii,000
320
TotAI Income
236,954
236,954
111,320
EXPENDITURE:.
Cost5 Of Raising Funds
Expenditu￿ on Charitable Activities 3
2,086
163,117
2,086
185,772
1,332
147,396
22,655
Totil Expenditure
22,655
165,203
187,858
148.728
Iyet Iiicome/Expertditur¢ And Tr*et
Movem¢nt in Fund$ 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 a￿OUnts

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¢￿un￿d 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 pu￿05¢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 club￿cch2tcjrh 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 $957544
FIIIANCIAL STATEMENTS
YEAR ENDED 31ST OCTOBER 2025
P40TES TO THE FtNAf4ciAL STATEMENTS
DEBTORS
2025
2024
OtheT Debitsrs
Prepayments
PAYE Overpayinent
4,184
4,000
710
CREDITORS- Amount5 fallillg due )vithin one year
2025
2024
Trade Cr¢diti)rs
Oiher Crcditors
A¢¢ruals
Other Taxes and Social Security Costs
47
1.098
162
603
1.650
RESTRICTED FUNDS
Resiii¢ied
Funds BiOu￿7ht
Forward
Restricted
Less Funds Carried
Expendiwre
Forward
Donations
Received
Togo Borehole Rehabilitaison
1.455
Period Poverty Gliana
3,000
Aboabo Health Clini¢ and Nurses Quarter 9,727
Kukua Kinderb>arten
10,641
(1.455)
{3.0001
{9,7271
{8,4731
2.168
Togo Borehole Rehabi1staiion- These funds were received from an individual lo help fi￿d the rebuilding of a borehole.
Period Povety GhaDa- These funds were received from a Rotary Club to help fund period poverty.
Ababo Health Clinic and Nurses QuaTter- These fvnds were r¢ceived from an individual to help fvnd the building of
Nuises a¢¢ommodalion attachcd lo the Ababo Health Clinic.
Kukua Kinder8aTlen- These funds were reccived to build a Kind¢rgarteo in Kukua.
9. ANALYSIS OF NET ASSETS BETWEEN FUNDS
R¢$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-