2023-09-30-accounts - Frank Water Projects

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1.	Trustees' annual report	Trustees' annual report
	(a)	Reference and administrative	details
	(b)	Objectives and activities
	(c)	Achievements and performance
		(i) Systems Strengthening
		(ii) WASH Tapp
		(iii) Collective Water Stewardship			10
		(iv) Research			10
		(v) Advocacy &.Awareness			12
		(vi) Fundraising &Programme		Funding	13
		(vii) Future plans			14
	(d)	Financial review			15
	(e)	Structure, governance and management			17
2.	Independent examiner's report				21
3.	Statement offinancial activities				22
4.	Balance sheet				23
5.	Cash flow statement				25
6.	Notes	to the accounts			27

Charity number	Charity number	Charity number		1121273
Company	number			05580994
Registered		office	and operational	1-3Gloucester Road
address				Bishopston
				Bristol
				BS78AA
Trustees/Company			directors	Anoo Jain, Chair Oliver Jones
				Shawn Smith
				Richard Higgs (appointed			26 May 2023)
				Elena Oyon (stepped		down 18November		2022)
				Jack Jones (stepped	down 17February 2023)
				Sarah Moore (stepped		down 14August 2023)
Principal staff				Katie Alcott MBE
				Chief Executive Officer
				Sophie Porfirio
				Head of Development
				Jonathan Shepherd
				Head of Programmes		5	Funding
Bankers				Triodos Bank
				Deanery Road
				Bristol
				BS1SAS
				Matthew Bracher BScFCA
Independent		examiner		Haines Watts Chartered			Accountants
				Bath House
				6-8 Bath Street
				Bristol
				BS16HL

						2023	2022
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
			Notes
INCOME	AND ENDOWMENTS FROM
Donations	and legacies			332,627	261,303	593,930	520,170
Other trading activities							1,786
Investment	income			865		865	47
Total				333,492	261,303	594,795	522,003
EXPENDITURE		ON
Raising funds				88,133		88,133	88,094
Charitable	activities
Programme	s			136,475	240,433	376,90S	249,021
Awareness				34,156		34,156	60,317
Total				258 264	240433	499,197	397,432
NET INCOME				74,728	20,S70	95,59S	124,571
RECONCILIATION OFFUNDS
Total funds	brought	forward		33,856	173,916	207,772	83,201
TOTAL FUNDS CARRIED FORWARD				108,5S4	194,786	303,370	207,772

				2023	2022
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	14	774		774	1,113
Investments	15	10		10	10
		784		784	1,123
CURRENT ASSETS
Debtors	16	26,804		26,804	23,068
Cash at bank and in hand		89,588	194,786	284,374	204,143
		116,392	194,786	311,178	227,211
CREDITORS
Amounts falling due within one year	17	(8,592)		(8,592)	(20,562)
NET CURRENT ASSETS		102800	194286	302586	206,649
TOTAL ASSETSLESSCURRENT
LIABILITIES		108,584	194,786	303,370	207,772
NET ASSETS		108,584	194,786	303,370	207,772
FUNDS	18
Unrestricted funds				108,584	33,856
Restricted funds				194,786	173,916
TOTAL FUNDS				303,370	207,772

			2023	2022
		Notes
Cash flows from operating	activities
Cash generated from operations			29 366	113,320
Net cash provided by operating activities			79,366	113,320
Cash flows from investing	activities
Purchase oftangible fixed assets				(550)
Interest received			865	47
Net cash provided by/(used	in) investing	activities	865	(503)
Change in cash and cash equivalents		in
the reporting period			809231	112,817
Cash and cash equivalents	at the
beginning ofthe reporting	period		204 143	91,326
Cash and cash equivalents	at the end	of
the reporting period			284 324	204,143

RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM	OPERATING
ACTIVITIES
				2023	2022
Net income	for the	reporting	period (as per the Statement ofFinancial
Activities)				95,598	124,571
Adjustments	for:
Interest received				(865)	(47)
Depreciation				339	339
Increase in debtors				(3,736)	(5,070)
Decrease in	creditors			(11,970)	(6,473)
Net cash provided		by operations		79,366	113,320
ANALYSIS	OF CHANGES		IN NET FUNDS
			At 1.10.22	Cash flow	At 30.9.23
Net cash
Cash at bank	and in	hand	204 143	SO231	204324
			204 143	SO231	284,374
Total			204,143	80,231	284,374

				2023	2022
Donations				276,803	257,782
Grants				297,607	244,751
Donated	services	and	facilities	19,520	17,637
				593,930	520,170

			2023	2022
	Apple Inc		202,750	188,250
	Arup		15,929
	The Big Give Trust		10,000	10,000
	Other grants		68928	46,501
			297,607	244,751
3.	OTHER TRADING ACTIVITIES
			2023	2022
	Fundraising	activities		1,786
4.	INVESTMENT INCOME
			2023	2022
	Deposit account interest		865	47

Raising do	nations and legacies
		2023	2022
Staff costs		60,411	67,302
Telephone,	stationery &&printing	633	387
Equipment	and maintenance	1,050	1,120
Travel &.subsistence		1,151	3,264
Conferences	&.subscriptions	1,375	959
Fundraising	events costs	22,267	12,933
Bank charges		1,246	2,129
		88,133	88,094

				Grant
				funding of
			Direct	activities	Support
			Costs (see	(see note	costs (see
			note 7)	8)	note 9)	Totals
Programme	s		200,872	99,929	76,107	376,908
Awareness			28,799		5,357	34,156
			229,671	99,929	81,464	411,064
DIRECT	COSTSOF	CHARITABLE	ACTIVITIES
					2023	2022
Staff costs					131,093	114,554
Phone, stationery &printing					14,368	14,970
Travel &subsistence					5,123	911
Conferences &subscriptions					2,306	1,811
Bank charges					25
Legal and	professional	fees			6,900	12,000
Programme	partner services				69,856
					229,671	144,246

GRANTS	PAYABLE
					2023	2022
Programme	s				99,929	80,863
The total grants paid to institutions		during the year was as follows:
					2023	2022
Bala Vikasa Social Services Society					2,591	13,813
People's Science Institute						32,500
Samerth Charitable Trust					16,250	10,800
Lumanti					6,250	23,750
Myrada					8,023
Foundation	for Ecological Security	(FES)			4,000
Advanced	Center for Water Resources		Development	And Management	13,750
Other					24,065
Centre for	Business and Entrepreneurial		Development		25,000
					99,929	80,863

Support costs, included	in the above, are as follows:
		2023	2022
		Total	Total
		activities	activities
Wages		46,266	51,674
Social security		4,360	2,661
Pensions Phone, stationery k printing		460 11,472	1,124 8,146
Equipment and maintenance			2,076
Rent, rates, heat k light		12,000	9,060
Premises costs		681	345
Travel k subsistence		525	583
Conferences &subscriptions		150	443
Bank charges		159	688
Depreciation		339	339
Legal and professional	fees	1,255	2,285
Accountancy		3,797	3,460
Governance costs			1,345
Carried forward		81,464	84,299

			Year	Year
			ended	ended
			30.09.23	30.09.22
Depreciation	- owned assets		339	339
Independent	Examiner's	fees	2,670	2,390
			3,009	2,729

STAFF COSTS
				2023	2022
Wages and salaries				223,811	221,205
Social security costs				14,409	12,116
Other pension costs				4,370	3,994
				242,590	237,315
The average monthly	number ofemployees	during	the year was as follows:
				2023	2022
Total Staff				7	8

			Unrestricted	Restricted	Total
			fund	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies			318,520	201,650	520,170
Other trading activities			1,786		1,786
Investment income			47		47
Total			320,353	201,650	522,003
EXPENDITURE	ON
Raising funds			88,094		88,094
Charitable activities
Programme s			116,988	132,033	249,021
Awareness			60,317		60,317
Total			265,399	132,033	397,432
NET INCOME			54,954	69,617	124,571
Transfers between	funds		(104,299)	104,299
Net movement in	funds		(49,345)	173,916	124,571
RECONCILIATION		OFFUNDS
Total funds brought	forward		83,201		83,201
TOTAL FUNDS CARRIED FORWARD			33,856	173,916	207,772

14.	TANGIBLE FIXEDASSETS
		Fixtures
		and
		fittings
	COST
	At 1October 2022 and 30September 2023	7,413
	DEPRECIATION
	At 1October 2022	6,300
	Charge for year	339
	At 30September 2023	6,639
	NET BOOKVALUE
	At 30September 2023	774
	At 30September 2022	1,113
15.	FIXEDASSETINVESTMENTS
		Shares in
		group
		undertakings
	MARKET VALUE
	At 1 October 2022 and 30September 2023	10
	NET BOOKVALUE
	At 30September 2023	10
	At 30September 2022	10

16.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade debtors		11733	18,367
	Amounts owed by group undertakings		9,134	2,724
	Other debtors		4,962
	Prepayments		975	1,977
			26,804	23,068
17.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade creditors		4,422	11,898
	Other creditors		1,098	6,274
	Accruals and deferred income		3,072	2,390
			8,592	20,562
18.	MOVEMENT IN FUNDS
			Net
		At	movement	At
		1.10.22	in funds	30.9.23
	Unrestricted funds
	General fund	33,856	74,728	108,584
	Restricted funds
	ARUP		5,000	5,000
	Beyond the Boundary	173,916	(173,916)
	Beyond the Boundary 2		189,786	189,786
		173,916	20,870	194,786
	TOTAL FUNDS	207,772	95,598	303,370

	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	333,492	(258,764)	74,728
Restricted funds
ARUP	15,929	(10,929)	5,000
Other projects in India	33,674	(33,674)
Projects in Nepal	7,200	(7,200)
Samerth	1,750	(1,750)
Beyond the Boundary		(173,916)	(173,916)
Beyond the Boundary 2	202,750	(12,964)	189,786
	261,303	(240,433)	20,870
TOTAL FUNDS	594 795	(499197)	95,598

			Net	Transfers
		At	movement	between	At
		1.10.21	in funds	funds	30.9.22
Unrestricted	funds
General fund		83,201	54,954	(104,299)	33,856
Restricted funds
ARUP			(998)	998
Other projects	in India		(40,762)	40,762
Projects in Nepal			(26,287)	26,287
Samerth			(17,936)	17,936
Bala Vikasa			(18,316)	18,316
Beyond the Boundary			173,916		173,916
			69,617	104,299	173,916
TOTAL FUNDS		83,201	124,571		207,772

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		320,353	(265,399)	54,954
Restricted funds
ARUP		900	(1,898)	(998)
Other projects	in India	6,000	(46,762)	(40,762)
Projects in Nepal		6,000	(32,287)	(26,287)
Samerth		500	(18,436)	(17,936)
Bala Vikasa			(18,316)	(18,316)
Beyond the Boundary		188,250	(14,334)	173,916
		201,650	(132,033)	69,617
TOTAL FUNDS		522,003	f397,4323	124,571