2020-12-31-accounts - Dig Deep (Africa)

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Trustees			Mr P R Fitzsimmons	Mr P R Fitzsimmons
			Mrs J Green
			Mr J N J Pallett
			Ms D Harrison
			Mr D S Fitzsimmons
Company	number		08034496
Charity number			1148745
Registered		office	2 Rushdale Road
			Sheffield
			South Yorkshire
			S8 9QB
Independent		examiner	AM Wells
			Counterculture	Partnership		LLP
			99Western Road
			Levres
			East Sussex
			BN71RS
Bankers			CAF Bank Ltd
			25 Kings Hill Avenue
			Kings Hill
			West Mailing
			Kent
			ME 194JQ
			Standard Chartered		Bank
			Westlands Branch
			PO Box 14438-00800
			Nairobi
			Kenya

					Page
Trustees' report (including			Directors'report)		1 —3
independent	examiner's	report
Consolidated	statement	of	financial	activities
Statement of	financial	activities
Consolidated	balance sheet
Balance sheet
Statement of	cash flows
Notes to the accounts					10—24

						Unrestricted	Restricted	Total	Total
				Notes		fundsf	funds f.	2020	2019
Income from:
Donations						107,538	32,461	139,999	172,158
Charitable activities						371 035		371035	730784
Total income						478 573	32 461	511034	902 942
Expenditure on:
Raising funds:
Costs ofgenerating	voluntary		income		6	61,033		61,033	59,303
Charitable activities					7	358605	14858	373 463	923 174
Total expenditure						419638	14858	434496	982 477
Net income before	transfers					58,935	17,603	76,538	(79,535)
Gross transfer between		funds
Net moveinent in funds						58,935	17,603	76,538	(79,535)
Fund balances at 1	November			2019		54 585	23 905	78 490	158025
Fund balances at 31December				2020

				Unrestricted	Restricted	Total	Total
		Notes		fundsf	funds	2020	2019 f
Income froin:
Donations				87,953	32,461	120,414	172,158
Charitable activities				23,730		23,730	14,774
Investment income (gift aid
payments from subsidiary
undertaking)			5	202 119		202 119	143835
Totalincotne				313802	32 461	346 263	330767
Expenditure on:
Raising funds:
Costs ofgenerating voluntary	income		6	41,802		41,802	36,417
Charitable activities			7	210055	14858	224 913	375 583
Total expenditure				251 857	14858	266 715	412000
Net income before transfers				61,945	17,603	79,548	(81,233)
Gross transfers between funds
Net movement in funds				61,945	17,603	79,548	(81,233)
Fund balances at 1Noveinber Fund balances at 31December		2019 2020		5 I 264 ~	23 905 ~45()8	75 169 ~	156402 75J69


			Notes	i
Fixed assets
Tangible assets			10		490		3,501
Current assets
Debtors			12	3,224		2,378
Cash at bank	and in hand			166 132		86 839
				169,356		89,217
Creditors: amounts		falling due within
one year			13	~14818		114228)
Net current	assets				154538		74 989
Total assets	less current liabilities
Income funds
Restricted funds			14		41,508		23,905
Unrestricted	funds				73,438		51,084
Designated funds					39,592
Non-charitable	trading	funds			490		3 501


				Notes
Fixed assets
Tangible assets				10
Investments				11
Current assets
Debtors				12	124,552		11,128
Cash at bank	and in	hand			37 180		71 056
					161,732		82,184
Creditors: amounts		falling due within
one year				13	~7015		~7015)
Net current	assets					154717		75 169
Total assets	less current		liabilities
Income funds
Restricted funds				14		41,508		23,905
Unrestricted	funds					73,617		51,264
Designated funds						39592

						Group
					2020			2019
			Notes	g			f
Cash flow from operating		activities
Cash generated from operations			16			79,293		(75,481)
Investing activities
Purchase oftangible tixed	assets						3 899
Net cash (used in) investing		activities
Net cash used in financing		activities
Net increase in cash and cash equivalents						79,293		(79,380)
Cash and cash equivalents	at beginning
ofyear						86 839		166219
Cash and cash equivalents		at end ofyear
						Charity
					2020			2019
							f
Cash flow from operating		activities
Cash generated from operations			16			(33,876)		(7,197)
Investing activities
Purchase oftangible fixed assets
Net cash (used in) investing		activities
Net cash used in financing		activities
Net increase in cash and cash equivalents						(33,876)		(7,197)
Cash and cash equivalents	at beginning
ofyear						71 056		78 253
Cash and cash equivalents		at end ofyear				37 180

	The estimates and underlying assumptions	The estimates and underlying assumptions	The estimates and underlying assumptions	The estimates and underlying assumptions	The estimates and underlying assumptions	are reviewed	are reviewed	on	an	ongoing	basis.	Revisions	to accounting
	estimates are recognised		in the period	in	which the estimate			is revised where the revision affects only that
	period, or in the period	ofthe revision and				future periods where the revision affects both current and future
	periods. There are	no	judgements	or		estimates	which	have		a significant		risk of causing material
	adjustment to the carrying		amount ofassets and liabilities.
3	Donations
									Group and Charity
						Unrestricted			Restricted			Total	Total
						fundsf				funds f		2020 f	2019 f
	Donations and grants For the year ended 31 October 2019					107538 723)51)			32461 ~8		139999		172 158
	Included in donations	and grants are:
	Kenyan Government's	Constituency
	Development Fund									8,608		8,608	24,035
	Challenge Africa									4,700		4,700	4,816
	Rasche Family Charitable		Trust							1,500		1,500
	Cambridge Open Art Exhibition												7,500
	Rotary Clubs ofMilimani		(Kenya) and
	Chelan (USA)												21,415
	IIavid-Dr Richard Solomons Charitable				Trust							4,500	4,500
	5,000
	St James Place Charitable		Foundation										11,766
	A Better World												30,984
	Allan and Nestor Ferg	Foundation											24,808
	Cole-Medlock Foundation												10,000
	Waterloo Foundation								10,450			10,450	10,000
	Other small grants and	donations				107538				2 703	110241		97626
4	Other trading activities:		Income from		challenge		events
							Group					Charity
						Total				Total		Total	Total
						2020				2019	2020		2019
							f.					f.
	Income from challenge	events							73(k784
						-22-

		Charity
Total	Total	Total	Total
2020	2019	2020	2019
f			f.

		Charity
Total	Total	Total	Total
2020	2019	2020	2019
f			f

Charitable activities	Charitable activities
						Group	& Charity
							2020
					Charitable	Support	Governance	Total
					Activities	Costs
					g	f
Taps - investment in	clean water projects				20,152			20,152
Toilets - investment	in safe	sanitation
projects					32,473			32,473
Training - investment	in hygiene education				21,927			21,927
projects
Monitoring and Support - investment			in
monitoring and supporting		projects
completed in previous years					32,991			32,991
COVID Response					32,472			32,472
Challenge Event Programme		-direct	costs
ofchallenge events	(using	funds paid	and
raised specifically for these		purposes).			5,394			5,394
Challenge Event Programme		- investment		in
supporting the development		ofthe young
people taking part in	this programme		(using
funds paid and raised	specifically for		these
purposes).					184,397			184,397
Finance and Governance -accounting,
financial management	and ensuing that all
ofour work complies	with legal requirements
and guidelines, both	in the UK and Kenya					43 057	600	43 657
Analysis by fund
Unrestricted funds					314,948	43,057	600	821,223
Restricted funds					14858			14858
							600	3~7463

Charitable activities (continued)	Charitable activities (continued)
					Group	&Charity
						2019
				Charitable	Support	Governance	Total
				Activities	Costs
				f	f.	f
Taps - investment in	clean water projects			48,178			48,178
Toilets - investment	in safe sanitation
projects				120,578			120,578
Training - investment	in hygiene education			35,998			35,998
projects
Monitoring and Support - investment		in
monitoring and supporting projects
completed in previous years				51,839			51,839
Challenge Event Programme -direct		co~
ofchallenge events	(using funds paid	and
raised specifically for these purposes).				488,557			488,557
Challenge Event Programme - investment			in
supporting the development ofthe young
people taking part in	this programme	(using
funds paid and raised	specifically for	these
purposes).				151,700			151,700
Finance and Governance -accounting,
financial management	and ensuing that ag
ofour work complies	with legal requirements
and guidelines, both	in the UK and Kenya				25 724	600	26 324
Analysis by fund
Unrestricted funds				794,899	25,724	600	845,417
Restricted funds				101951			101951

		2020	2019
Operations
Administration
Employment	costs
		2020	2019
		f	f
Wages and salaries		209,826	202,794
Social security	costs	15,209	13,248
Pension costs		4 387	3081
			219J23

Tangible freed	assets
			Group
		Computer		Total
		equipment
Cost
At 1 November	2019	11,763		11,763
Additions
At 31December	2020
Depreciation
At 1 November	2019	8,262		8,262
Charge for the year		3 011		3011
At 31December	2020
Net book value
At 31December	2020
At 31 October 2019
			Charity
		Computer		Total
		equipment f
Cost
At 1 November 2019		2,732		2,732
Additions
At 31December	2020
Depreciation
At 1 November 2019		2,732		2,732
Charge for the year
At 31December	2020
Net book value
At 31December	2020
At 31 October 2019

Debtors
				Group		Charity
				2020	2019	2020	2019
				f	f
Trade debtors
Amounts	owed by group undertakings					121,329	8,750
Accrued	income and	prepayments		3,224	2,378	3,223	2,378
Other debtors
Creditors: amounts		falling due within	one year
				Group		Charity
				2020	2019	2020	2019
							f.
Trade creditors
Amounts	owed by group undertakings
Tax and	social security costs			2,897	2,126	2,103	2,103
Other creditors				404	404	404	404
Accruals	and deferred	income		11517	11698	4 508	4508

ofdonations and grants he	ld on t	rust for	specif	ic purposes.	ic purposes.
				Group and Charity
				Movement in funds
		Balance	at	Incoming	Resources	Transfer	Balance at
	1 November			resources	expended	between	31December
		2019				funds	2020
				f		f	f
Kenyan Government's
Constituency Development	Fund	12,539		8,608	(7,908)		13,239
The Big Give				4,700			4,700
Waterloo Foundation				10,450			10,450
Dr Richard Solomons Charitable		Trust	-	4,500	(4,500)
Rasche Family Charitable	Trust		-	1,500	(1,500)
Other small funds		11366		2763	~950		13 119

nalysis ofn	et assets between funds
			Group
		Unrestricted	Restricted	Total
		funds	funds
Fund balances at 31 December 2020 are
represented	by:
Tangible fixed assets		490		490
Net current	assets	113210	41 508	154718
			4.1,5001
			Charity
		Unrestricted	Restricted	Total
		funds	fundsf
Fund balances at 31 December 2020 are
represented	by:
Tangible fixed assets
Net current	assets	113209	41 508	154717

ash generated fr	om operations
			Group		Charity
			2020	2019	2020	2019
				f	f
Net movement in	funds		76,538	(79,535)	79,548	(81,233)
Adj ustments for:
Depreciation and	amortisation	offixed assets	3,011	2,342		141
Movement in working capital:
(increase)/decrease	in debtors		(846)	14,294	(113,424)	70,479
Increase/(decrease)	in creditors		590	~12582		3 416
Cash generated	from operations

		Dig Deep
		Challenges Limited
Turnover		366,889
Cost ofsales		(~130978
Gross profit		235,911
Administrative	expenses	~238 922)
Loss for the period
Tangible fixed assets		490
Debtors
Cash at bank and in hand		129 132
		129,132
Current (liabilities)		~129 132)
Net current (liabilities)		490
Net assets