2021-12-31-accounts - Village Water Limited

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	pg for the Fea	r to 3	1 Decmnf)er	2021
				Xaa0ztotaa	Tota1	TotaL
		Note	2021 0	2021	2021 0	2020 0
Incoaing rasouzoas 6~ted
Fuads t
Donationz		2	823,093	37$,546	1,201,639	1,137,040
Investssnt Incoam t
Bank and Other Interest			121		121	529
Total Iscoeiug aasouzces Rssouroas~			823,214	378,546	1,201,760	1,137,569
Charitable Activities	Zambia		95,343	457,670	553,013	584,540
Charitable Activities	Mozambique		65,907	393,798	459,705	577,991
Fund raising expenses			60,713		60,713	61,468
Governance			37,615		37,615	30,675
Total resources		4	259,578	$51,468	1,111,046	1,254,674
Net incums/(expenditure) transfers	forthe year befoze		563,636	(472,922)	90,714	(117,105)
Transi'ers betussn funds		6	(455,922)	455,922
Met incmsa/(expenditure) transfers	forthe year after		107,714	(17,000)	90,714	(117,1051
Reserves at 1 oanuazy 2021 Rsserves at 31~2021			117,010 224,724	17,000	134,010 224,724	251,115 134,010

				Note	2021		2020
					4		5
mon-current Assets
Property, plant	and equipment			10		633	915
Current Assets
Receivables Cash and cash equivalents				11 12	14,666 224,091 238,757		3,883 141,463 145,346
Parables: Amounts	fallim8	due within	one Pear	13	(14,666)		(12,251)
Net current assets					224(091		133,095
met Assets				15	224,	724	134,010
Funds
Unrestricted Restricted				16	224,	724	117,010
Zambia				16			17,000
					224,	724	134,010

				2021	2020
					8
Net cash flows fzcmc operating	activities
Net income/(expenditure)for	the year			90I714	(117,105)
Adjustments for items not affecting		cash flows:
Depreciation of equipment				981	865
Bank interest received				(121)	(529)
Net operating cash flows before reinvestment working capital			in	91,574	(116,769)
(Increase)/decrease in receivables				(10,783)	68,756
Increase in payables				2,415	3,656
Net cash flcncs fzoa operating	activities			83,206	(44,357)
Net cash flows free investing	activities
Purchase of non-current assets				(699)	(499)
Bank interest received				121	529
Cash (utilized in)/genezated fzcm investing			activities	(578)	30
Increase/(decrease) in cash	and cash	equivalents		82 ~628	( 441 327)
Cash and cash equivalents at	the beginning		of the year	141I463	185,790
Cash and cash equivalents at	the end	of tbm	year	224'091	141,463

period in which they	become paya	ble.
2. Donations
				umtrmrtti. ates	2$4ttiCtta
	2021	2021	2021	2020	2020	2020
		2	0		0
Community Corporate Individuals	21,986 532,126 125,669	4,179 114,789 5,286	26,165 646,915 130,995	17,374 72,143 32,821	12,644 653,026 2,939	30,018 725,169 35,760
Statutory FCDO Trusts/Foundations	143,312	48,543 101,335 104,414	48,543 101,335 247,726	45,893	49,929 102r633 147,638	49,929 102,633 193r531
Total Donations	823,093	378,546	1,201,639	168,231	968,809	1,137,040

Total Donations	, 823,093	, 378,546	, 1,201,639	, 168,231	, 968,809	1,137,04
S.Interest income
	umtmttvictma	smtttf ctma	Tot$1	umtmstx'ictsa	2$4tttctta	Totrrl
	2021 0	2021 0	2021 0	2020 0	2020 0	2020 f
Bank interest
receivable	121		121	529		529

Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)	Notes to the financial stmteasants for the year to 31 Decembez 2021 (continued)
4.Analysis of Resources WnZended e) Restricted Resources WsZwsudsd Village Water raises donations in the UK to support water, sanitation and hygiene (WASH) activities in Zambia and Mozambique. The monies are remitted to Village Water Zambia, Empowered Communities Helping Others and WATSAN Mozambique, all independent NGOs, who carry out our fieldwork programme.
					2021		2020
					0		4
Resittances to Zambia
Supporting partners to deliver	water,		sanitation	4	343,682		423,733
hygiene FCDO (formerly DFID)					78,921 422, 603		75,290 499,023
Direct Expenditure in UK on work Capacity Development IT, Equipment and Materials FCDO (formerly DFID)	in	Zambia			(325) 29,193 6,199 35 067		325 1,988 18,373 20 686
Resittances to Mozambique
Supporting partners to deliver sanitation &hygiene	water,				371,230		511,602
Direct Expenditure in UR on work	in	Mozambique			22,568		345
Total Expenditure					851,468	1,031,656

our expenditure ca	tegories	p	, pp
Tear coded 31~2021	Charitabl. e	Charitable			Total 2021
	Ssable
		E	K
Salaries Training	91,535 9	61,809 11	51,326 13	31,860 5	236,530 38
Travel	198	213	251	99	761
Volunteers
Events & fundraising Office costs	2,052	2,209	4,557 2,604	1,026	4,557 7,891
Insurance	219	236	279	110	844
IT expenses	1,074	1,154	1,360	536	4,124
Other governance costs				1,404	1,404
Audit fees				2,328	2,328
Depreciation	256	275	323	127	981
Bank charges				120	120
	95,343	65,907	60,713	37,615	259,578
rear sadml	Charitable	Charitable			Total
31 neommse 2020	acti.si.ties	activities			2020
		Wosasbieoe
	f.	E
Salaries	61,235	62,171	53,296	26,666	203,368
Training	101	109	129	51	390
Travel	180	194	229	90	693
Volunteers	10	10	12	5	37
Events & fundraising Office costs	1,939	2,089	2,461 3,607	970	7,459 3,607
Insurance	198	213	252	99	762
IT expenses	943	1,016	1,197	471	3,627
Other governance cos'ts				251	251
Audit fees Depreciation	225	242	285	1,900 112	1,900 864
Bank charges				60	60
	64,831	66,044	61,468	30,675	223,018

Notes to the	financial statements for the year to 3	financial statements for the year to 3	1 December 2021 (c	ontinued)
5.Nmployees The aggregate	and Trustees payroll costs were as follows:		2021	2020
Salaries			204,409	196,912
Social security Pension costs		costs	12,522 19,600	14,438 12,294
			236,531	233,644

				20210	2020 0
	Depreciation			981	865
8	Auditor'	0 resmnezation
				2021	2020
					0
	Auditor's company'	remuneration saccounts	—the audit of charitable	1,628	1,300
	Auditor's	remuneration	—other services	700	600
				2,328	1,900

10 Non-current	assets
Furnitllre 0 Eguipeent				2021 0	2020 0
Cost
At 1 January Additions				6,547 699	6,048 499
Disposals At 31 December				(3,743) 3,503	6,547
Depre cia'tion At 1 January Charge in the year Released on disposal				5,632 981 (3,743)	4,767 865
At 31 December				2,870	5,632
Net book value at 31 December				633	915
11. Receivables
				2021	2020
					f.
Gift Aid Recoverable Other receivables				9,172 4,855	3,529
Prepayments				639	354
				14,666	3,883
12. Cash and cash equivalents
				2021	2020
				0	0
Cash at bank				223,999	141,416
Petty cash				92 224,091	47 141,463
13.Payables: amounts 2allin(f		due within	one year
				2021	2020
				f.	0
Other taxes and Other payables	social security			4,022 10,644 14,666	5,766 6,485 12,251

Metes to the	fin	ancial statements	ancial statements	ancial statements	ancial statements	ancial statements	for the yea	r to 31 December 2021 (co	r to 31 December 2021 (co	r to 31 December 2021 (co	ntinued)
15. Analysis Year ended	of 31	net assets between December 2021					funds	Rastsl.ctsd			Total
							Suade		Nossseieus
							f
Property, plant		&	equipment				633				633
Receivables							14,666				14,666
Cash at Bank							224, 091				224,091
Payables							(14,666)				(14,666)
							224, 724				224,724
Year ended	31	December			2020		Unrestricted	Restricted			Total
Property, plant		&	equipment				915				915
Receivables							3,883				3,883
Cash at Bank							124,463	17,000			141,463
Payables							(12,251)				(12,251)
							117,010	17,000			134,010
16.Movements	in	funds
							At 1 Jaa			outooxag	At 31 Dac
							2021			Resources	2021
Unrestricted
Property, plant		& equipment					915	699		(981)	633
Receivables							3,883	14,666		(3.883)	14,666
Cash at Bank							124,463	822,515		(722,887)	224,091
Payables Total Unrestricted			Funds				(12,251) 117,010	(14,666) 12,251 (14,666) 823g214(715g500)224/724
Res't1l.cted
Village Water	Zambia						17~000	440I 670		(457' 670)
Mozambique								393,798		(393,798)
Total Restz'J.cted			Funds				17~000	834I468		(851~468)
Total Funds							134,010	1,657,682	(1,566,968)		224, 724
							At 1 Jau	Iucoeiug		Olltgoiug	At 31 Dac
							2020	Resources		Resources	2020
Unrestrzc ted
Property, plant & equipment Receivables Cash at Bank Payables Total Unrestricted Funds							1,281 72,659 154,328 (8,595) 219,673	499 3,883 162,907 (12,251) 155,038		(865) (72,659) (192,772) 8,595 (257,701)	915 3,883 124,463 (12,251) 117,010
Restricted
Village Water	Zambia						31,442	505,267		(519,709)	17,000
Mozambique								375,952		(375,952)
Total Restricted			Punds				31,442	881,219		(895,661)	17,000
Total Punds							251 115	1~036s257	(1~153~362)		134,010
Report aud	financial			statements		for the year to		31 December	2021		Page
											20

			VILLAG	VILLAG	VILLAG	E WATER LIM	E WATER LIM	ITED	ITED
Notes to the financial			statements			for the year		to 31 December 2021		(continued)
17. Comparatives for		Statement			of	Financial	Activities
								sexeetvtelea	zeetvtoles	'Iolel
								2020	2020	2020
							Mote	2
Incesu.ng Rasourcels
Inlmeaing resources fromgeneratad				fundal
Donations							2	168,231	968,809	1,137,040
Investmmt Incmee I
Bank and Other Interest								529		529
Total Incoming Bescurces Raelslzces~								168,760	968,809	1,137,569
Charitable Activities Zambia								64,831	519,709	584,540
charitable Activitiesmozeubigue								66,044	511,947	577,991
fund raising expenses								61,468		61,468
Governance								30,675		30,675
Total resources ezpmshm							4	223,018	1,031,656	1,254,674
Met iacosa/(expenditure) transfers		fortha Tear before						(54,258)	(62,847)	(117,105)
Transi'ers betseen funds							6	( 48,405)	48,405
Met lncoem/(expenditure) transfers		forthe Teer after						(102,663)	(14,442)	(117,105)
Reserves at 1 January 2021 aeserves at 31~r 2021								219,673 117,010	31,442 17,000	251,115 134,010
18. Lease ccmsai.tments
Operating Leases The total of future	minimum			lease		payments	is	as follows:
									Office premises
									2021	2020
									f.	I
No later. than one year Between two and five years									4,200 8,050	4,200 12,250
									12,250	161450