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Annual Report
## **Contents**
**Introduction**
**1**
**Vision, Mission & 5 Year Business Plan 2 Practical, Immediate Solutions 12 Long-Term Partnerships for Change 16 Case Studies 20 Fundraising & Governance 22**
## **Introduction**
We are proud to present the 2023 Dig Deep board of trustees’ report on the charity’s achievements and performance. This has been a landmark year for the charity, combining the ongoing success of our tried and tested water, sanitation and hygiene programme with the first year of implementation of the Bomet WASH Masterplan which sets out a datadriven roadmap for how we will support Bomet County to reach all one million of its citizens.
These achievements have been celebrated in the **Kenyan national press** and have resulted in Dig Deep being one of only 5 charities shortlisted by the Third Sectors Awards for their **Small Charity, Big Achiever** category.
In this report, we begin by summarising the charity’s long-term mission and then report on how our achievements and performance in 2023 have contributed to this. We then discuss the charity’s financial performance in this context.
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## **Vision, Mission & 5 Year Business Plan**
## **Our Vision**
At Dig Deep, we believe everyone has a fundamental right to clean water, safe sanitation and good hygiene (WASH) through the achievement of UN Sustainable Development Goal 6.
## **Our Mission**
Our mission is to collaborate with the Kenyan government, local businesses and communities to transform access to these vital services for the **1 million people of Bomet County, Kenya** .
## **Who We Are**
Our team is made up of 10 Kenyan and British staff and 300+ volunteers. Our local office is located in the heart of the communities we serve in Bomet County.
## **The Need**
Bomet County is famous for producing Olympian runners and world-class coffee and tea. However, the county faces serious barriers that are holding back its 1 million people, over 50% of whom are children. Most people live in rural communities and get by using their land to grow what they can and by selling anything extra they have at the market. There are high levels of poverty, with the median household daily wage just over £3. Malnutrition is a serious problem with 36% of children being impacted by stunting. Local health care is overwhelmed by easily preventable waterborne diseases and water sources are heavily polluted, impacting biodiversity.
A critical underlying cause of these challenges is that in the county 2 out of 3 people don’t have clean water, over half don’t have safe toilets and children don’t have access to basic hygiene education. This means that women and children spend hours every day walking to collect water, which is often dirty, or to find a safe place to go to the toilet. Dirty water and poor hygiene spread disease, meaning even more time is lost to sickness - time that could have been spent on work or education.
Through helping children and their families to realise their right to clean water, safe toilets and good hygiene, your support saves lives, improves education, empowers women and girls and strengthens livelihoods.
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Vision, Mission & 5 Year Business Plan
## **The Bomet County WASH Master Plan**
To set out how we will achieve our mission in 2022 we supported The County Government of Bomet to launch the ‘Bomet County Water, Sanitation and Hygiene (WASH) Masterplan’ which:
- Provides a Road-map towards Universal WASH access for every resident of Bomet County.
- Includes plans for improving all areas of WASH in Bomet County (including institutional strengthening, not just infrastructure).
- Is fully costed, and sets out a mechanism for funding.
The aim of the Masterplan is to achieve Basic WASH access for all residents of Bomet County by 2036 for water, and by 2030 for sanitation and hygiene. This means that every resident of the county will have a clean and reliable source of water within 1km of their house; an improved sanitation facility on their premises that meets their needs; and a place to wash their hand with soap. For more read the Executive Summary, full Masterplan and national press coverage.
Progress towards universal access is monitored through detailed surveys covering all 1 million residents of the county which are publicly available via the Bomet County WASH Dashboard.
## **Driving the Bomet County WASH Masterplan 2023-27**
We recognise that County Government of Bomet is the responsible body with the mandate to lead on the delivery of the WASH Masterplan; we as an external agency must support and build their capacity to lead and succeed, so that the improvements we make together are sustained. Therefore, during this period Dig Deep’s role is to deliver two complementary catalytic investments:
1. Practical Immediate Solutions: delivering projects which directly reach people whilst providing models of WASH services that work
2. Long-Term Partnerships for Change: supporting the rapid achievement of the ‘Institutional Strengthening Objectives’ of the Bomet WASH Masterplan through increasing the mandate, capabilities and resources of the Bomet WASH Hub*
## **WASH Hub**
- In 2020 Dig Deep supported Bomet County to establish the WASH Hub - a new government department dedicated to creating and delivering the Bomet WASH Masterplan
- The WASH HUB is now coordinating the work of County Government of Bomet, Bomet Water and Sanitation Company, Kenyan Society of the Red Cross, World Vision & Aqua Clara & Dig Deep
- The WASH Hub already enhancing our collective impact with potential to achieve much more once its mandate, capabilities and resources have been increased
The objectives for delivering on this work as agreed in the Memorandum of Understanding between the County Government of Bomet & Dig Deep are as follows.
**4**
**5**
Vision, Mission & 5 Year Business Plan
**Long-Term Practical Immediate Partnerships for Solutions Change**
Delivering ‘Blueprint’ projects for scaling through the Bomet WASH Masterplan:
Increasing the mandate, capabilities and resources of the Bomet WASH Hub:
1. Digitising WASH monitoring for the entire county
1. Construction of 81 water projects providing 80,000 people with clean water
2. Improve coordination, data sharing and training available amongst all WASH partners
2. Construction and training projects at 29 schools providing 11,000 children with clean water, safe toilets, and good hygiene
3. Holding biannual steering committee meetings basis to review progress towards the goals of the Masterplan
3. Construction of 2,000 household toilets to create Open defecationfree communities for 188,000 people
The delivery of these objectives will require us to mobilise and invest ~800 million KES / ~£4.5 million between 2023-2027
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**Progress towards mission in 2023**
**Theory of Change**
Improved Health, Education and Livelihoods Across Bomet
Monitoring: Country Wide Data
**Achieve Bomet WASH Masterplan** WASH Service Levels Increased Across County in line with targets set out in Bomet County WASH Masterplan
Monitoring: Country Wide WASH Survey
Improved coordination, planning & staff capacity of CGB & NGO partners
Monitoring: Building Block Assessment
**Practical** of CGB & NGO partners Assessment **Immediate Solutions** Blueprint project delivery of Spring protection, School WASH and community **Long Term Partnerships** Monitoring: hygiene **for Change** Bi-annual initiatives Institutional steering Strengthening of Bomet committee County WASH Hub meetings
The delivery of the 2023-27 objectives noted above will require us to mobilise and invest KES 800 million / £4.5 million in this period.
Creating **clean drinking water for 9,000 people** through the protection of springs and rainwater harvesting projects
Supporting **85,000 people** to improve their access to sanitation through **education and training programmes**
**Improving hygiene and menstrual health in schools** , through contributing to the launch of Kenya’s national school hygiene handbook and working with the local Department of Education to re-develop the health curriculum
**Tackling gender inequality** through piloting Bomet County’s first ever service for safely collecting and disposing of menstrual pads
**Surveying all one million residents** in Bomet County to create a digital map of water and sanitation across the county, transforming the county government and fellow partners’ ability to plan work and measure progress
Joining Bomet County’s diplomatic delegation at All Systems Connect Conference to **present the Bomet WASH Masterplan 2022-2050** , which has already **resulted in new partners** coming in to support the county
**Expanding the Bomet WASH Hub** , bringing together our partners in the County Government of Bomet, Red Cross, BOMWASCO, World Vision, Aqua Clara and I Choose Life
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## **Practical, Immediate Solutions**
## **Clean drinking water for over 9,000 people**
In 2021-2022 Dig Deep undertook an extensive survey of 13,000 households (250,000 residents) measuring water access, mapping of water points and school and hospital buildings. The data we collected revealed that reaching the most vulnerable people in rural communities will need simple and tested technologies and that protecting springs (through the construction of concrete structures, and digging drainage ditches) and rainwater harvesting presents a unique opportunity to reach these communities in a safe and cost-effective way.
As a result of this work, this year we were able to reach over 8,000 people with clean water through the completion of 8 spring protection projects and help 1,000 people access clean water through the competition of one community rainwater harvesting project.
Initial signs are that the amount of water being captured by these projects means it is likely they can be extended in future years to serve far more than the 9,000 people initially planned for. Achieving this is as simple as laying pipes which gravity feed to other communities. We need to monitor the flow rates of the projects for at least a year before doing this, but current data suggests that the legacy of this investment will be further built upon in future years.
## **Supporting 85,000 people to improve their access to sanitation**
Over the last four years in Bomet County, we have helped over 85,000 people in 200 villages to achieve nationally recognised open defecation-free status. This remarkable achievement has been verified through the national government formally declaring these communities Open Defecation Free.
This year our focus switched to supporting these communities to upgrade the toilets that they have built, making hygiene standards easier to maintain and increasing sustainability. To achieve this we have taken a market based ‘post open defecation free’ approach. This has involved training and supporting a local team of 80 community health champions and local artisans to promote, sell and install affordable sanitation products in these villages. For example, one such item is the ‘sato pad’ which makes household pit latrines both easier to clean, reduces and eliminates flies. This new programme is now in full swing and we look forward to evaluating its impact in the coming year.
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Practical, Immediate Solutions
## **School service for collecting and safely disposing of menstrual pads**
Most schools in Bomet county lack adequate toilet facilities and clean water supplies - only 22% have access to basic water and only 40% have access to basic sanitation. This means time is lost to sickness - time that could have been spent on education. For girls in particular, a lack of safe toilets is a direct barrier to their education, particularly in adolescence as they are forced to miss school when on their period. Since 2012 Dig Deep’s has been supporting schools in the county to change this, through our focus on providing schoolbased menstrual health education and the construction of high quality school toilets which are designed to be inclusive of the needs of women and girls. For example, the toilets we construct include both a shower changing cubicle and a menstrual pad chamber, where used pads can be privately disposed of.
This year we were able to develop this programme further by initiating the first-ever service for the collection of used pads from schools. This service is being piloted in partnership with the local Ndanai Health Centre. The pads are hygienically collected from schools by a trained community health champion and taken to the health centre for safe disposal. We have invested in upgrading the capacity of the health centre’s incinerator so that it now has the capacity to dispose of this waste safely. We plan to pilot this scheme over the coming year and use the lessons learned to scale it to other health centres across Bomet County.
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## **Long-Term Partnerships for Change**
## **Surveying all one million residents in Bomet County to create a digital map of water and sanitation access**
This year we are proud to have partnered with the County Government of Bomet to create the first digital map of water and sanitation access across the entire county. To achieve this we undertook a survey covering over 10,500 households in Bomet County, providing a representative sample of all 1 million residents across all 25 Wards, and covering questions addressing access to Water, Sanitation, Hygiene and Menstrual Health.
Achieving this required the recruitment and training of 130 enumerators who undertook the Household Access survey of the entire County. In addition, thanks to our conversation with other water and sanitation partners in the County, we have incorporated questions covering livelihoods, community organisations and gender-based violence from the Kenya Red Cross Society. The planning and implementation required collaboration with Engineers and Public Health Officers all over the County, official sign-off from the County Commissioner, and extensive consultations with our other NGO partners. Thanks to quicker-than-forecast progress we have been able to go beyond our initial ambitions and also take a census of community water points across the county, over 1,500 in total, as well as private and public health facilities.
The data collected is now publicly available through the Bomet County WASH Data Portal which can be accessed **here** . We are confident that this tool will help to transform the County Government and NGO partners’ ability to plan water and sanitation projects and measure progress.
## **WASH Hub Expansion**
As noted above, in 2021 the County Government of Bomet founded the **Bomet County WASH Hub** . This Hub replicates many that exist in Kenya for the purpose of tracking community led total sanitation (CLTS) progress towards open defecation free communities. However, our collective ambition for this Hub is much broader than this as we aim to make the Bomet WASH Hub an integral part of all WASH activities in the County (not just CLTS), with an expanded mandate to include:
- To coordinate integrated water, sanitation and hygiene projects within the County between all WASH stakeholders
- To be a repository of data regarding water, sanitation and hygiene services in the county, so these can be made available to all relevant parties
- To continue to monitor and analyse the level of water, sanitation and hygiene services in the county, and use this information as an advocacy tool
- To inform WASH practitioners, and the wider public about the current level of service in the county.
- To plan and deliver teaching and learning activities for WASH practitioners in the county.
To achieve this, in the last few months we have moved the venue of the WASH Hub to enlarged offices in Bomet Health Centre, This includes PV solar panels to ensure the office will never be without power; a space for demonstration of water and sanitation technologies; and conference room and training space, which has the capacity to bring in WASH experts from all over the world to help practitioners in the County. This increase in the WASH Hub’s capabilities and resources will further enhance the County Government and NGO partners’ ability to deliver universal access to water and sanitation for the people of Bomet County.
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Long-Term Partnerships for Change
## **Sharing our learning: Delegation to The Hague & National Hygiene Promotion in Schools Handbook**
This year we were delighted to be able to facilitate the visit of Bomet County Governor H.E. Professor Hillary Barchock and his team to the Hague to attend the IRC All Systems Connect Conference. During this event, we were delighted to be able to present our joint learning from developing the Bomet County WASH Masterplan, as well as learn from water and sanitation actors across the globe.
This year our team were also proud to have contributed to the government of Kenya’s publication ‘ **Hygiene Promotion in School: A Handbook for Teachers** ’ to share best practice developed from over a decade of supporting schools in Bomet County.
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## **Case Studies**
## **Sugetek Village**
## **Number of people reached: 546**
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Local community
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New water source
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Old water source
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New water storage tank
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**“There used to be a lot of time waiting to collect water… 20 mins per person… sometimes for 10 people [3 hour waiting time]”**
Jessica Bett, Resident of Sugutek Village
## **Sosur Spring**
**Number of people reached: 1,127**
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New water storage tank Local community
New water source Old water source
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**“For many years we have been facing this problem of water challenge, many people have being coming hear and waiting for 24 hours to collect water in the dry season, but now the problem has come to an end”**
Dan Rono, Community Water Committee Chair
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## **Fundraising & Governance**
We are pleased to say that, after a significant drop in the charity’s income as a result of the Coronavirus pandemic, the charity continues its long term growth trajectory.
Historically over half of the charity’s funding has been raised by Dig Deep Challenges - a not-for-profit created by Dig Deep to raise funds for the charity’s work, through providing life-changing fundraising events for young people and supporting ethical tourism in East Africa. The biggest single event run by Dig Deep Challenges is the annual summer sponsored climb of Kilimanjaro, which over 200 student volunteers had taken on every year since 2011, until they were postponed in 2020.
National lockdowns and travel bans, initially put in place from March 2020, continued throughout 2020-2021 meaning we had no choice but to defer both of the summer 2020 & 2021 Kilimanjaro climbs to summer 2022. Inevitably this had a substantial impact on the group’s income and in turn led to a 40% reduction in expenditure on our WASH programmes compared to pre-Covid years.
We are pleased to say that, thanks to the support and generosity of our volunteer fundraisers and supporters, the charity has now exceeded its pre-pandemic income levels. This is thanks to the young people who have continued to take on the challenge of climbing Kilimanjaro as well as increasing levels of multi year support from our key grant funders. We are also proud of being only one of five charities from across the UK shortlisted at the 2023 Third Sectors Awards for the **Small Charity, Big Achiever** category.
## **Outlook for 2024 and beyond**
The board remains confident that the charity will increase its impact in Bomet County. Our strategy in Bomet has achieved significant results far quicker than envisioned and we are confident that this success will continue to attract the resources required to deliver our 5 year 2023-2027 business plan, driving forward our mission to transform access to clean water, safe sanitation and good hygiene for the 1 million residents of Bomet County.
## **Vote of thanks**
Firstly, the board of trustees would like to thank Dig Deep’s staff for all their hard work over the year. In Kenya, the team have played a critical leadership role in Bomet County and nationally, and in the UK our team has managed the continued delivery of our flagship fundraising events whilst simultaneously developing new income streams.
Above all, we again thank our donors, supporters and volunteers, without whom none of our work would be possible. Special thanks to our student volunteer fundraisers who have worked so hard to support the charity; The Clarkson Foundation, The Waterloo Foundation, Croda Foundation, Headley Trust, Coles-Medlock Foundation, Stiftung Drittes Millennium, Solomon Family Charitable Trust, James Tudor Foundation, Carmela and Ronnie Pignatelli Foundation, Axis Capital, as well as every individual supporter who made gifts large and small - our work would not be possible without you.
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CHARITY REGISTRATION NUMBER 1148745 COMPANY REGISTRATION NUMBER 08034496
## **DIG DEEP (AFRICA)**
**CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **DIG DEEP (AFRICA)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr Peter Fitzsimmons|
|---|---|
||Mrs Joanna Rose Zeevi-Green|
||Edoardo Troina (appointed February 2023)|
||Sarah Emily Stacey Pelham (appointed February 2023)|
||Rhys William Torrington (appointed February 2023)|
||Sharmila Mehta (appointed February 2023)|
||Emily Louise Edna Carey (appointed February 2023)|
||Timothy John Darby (appointed February 2023)|
||Celine Gilart (appointed February 2023)|
||Neeti Mukundrai Anand (appointed February 2023)|
||Ian Martin Wyatt|
||Dr Ania Maria Wanda Grobicki|
||Mr James Pallett (resigned February 2023)|
||Ms Dionne Harrison|
||Mr David Stephen Fitzsimmons|
||Ms Dorie Chetty (resigned February 2023)|
|**Company number**|08034496|
|**Charity number**|1148745|
|**Registered office**|**The Circle, 33 Rockingham Lane**|
||Sheffield|
||South Yorkshire|
||S1 4FS|
|**Independent examiner**|AM Wells|
||Counterculture Partnership LLP|
||Unit 115, Ducie House,|
||Ducie Street,|
||Manchester|
||M1 2JW|
|**Bankers**|CAF Bank Ltd|
||25 Kings Hill Avenue|
||Kings Hill|
||West Malling|
||Kent|
||ME19 4JQ|
||Standard Chartered Bank|
||Westlands Branch|
||PO Box 14438-00800|
||Nairobi|
||Kenya|
## **DIG DEEP (AFRICA)**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees’ report|1 – 2|
|Independent Examiner’s Report|3|
|Consolidated statement of financial activities|4|
|Statement of financial activities|5|
|Consolidated balance sheet|6|
|Balance sheet|7|
|Statement of cash flows|8|
|Notes to the accounts|9 – 24|
## **DIG DEEP (AFRICA)**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Directors Report**
Please see the attached Annual Report 2023.
## **Financial Review**
The Consolidated Statement of Financial Activities shows a net increase in funds of £11,857 (2022: £62,320).
The charity has available unrestricted funds of £81,450, restricted funds of £128,856 and designated funds of £160,824. The trustees wish to maintain funds at a level that would at least cover the costs required to wind down the organisation and all existing programmes plus three months running costs. Designated funds of £160,824 (2022: £186,219) are set aside for this purpose.
## **Subsidiary company**
The achievements and performance of the charity’s subsidiary company for the year ended 31 December 2023 was as follows:
Dig Deep Challenges Limited through its trading activities made a profit of £44,503 (2022: £22,508) before gift aid payments made to Dig Deep (Africa) of £44,503 (2022: £22,508). Closing shareholders’ funds were £nil (2022: nil)
## **Structure, governance and management**
The charity is a company limited by guarantee (number 08034496) and a registered charity (number 1148745). On 31 July 2013 the charitable company took over the assets and liabilities of Dig Deep (Africa) (registered charity number 1121493) and started trading.
The trustees who served during the year were:
Mr P R Fitzsimmons Mrs J Green Mr J N J Pallett (resigned February 2023) Mr I M Wyatt Dr A M W Grobicki Ms D Harrison Mr D S Fitzsimmons Mr E Troina (appointed February 2023) Ms S E S Pelham (appointed February 2023) Mr R W Torrington (appointed February 2023) Ms S Mehta (appointed February 2023) Ms E L E Carey (appointed February 2023) Mr T J Darby (appointed February 2023) Ms C Gilart (appointed February 2023) Ms N M Anand (appointed February 2023)
The management of the charity is carried out by the trustees and the Chief Executive.
The trustees meet at regular intervals throughout the year to review the charity’s strategy and performance, approve plans and monitor budgets.
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The day to day operations of the charity are carried out by Ben Skelton, the Chief Executive.
Members of the Board of Trustees give their time voluntarily. When appointing Trustees, the charity places emphasis on the skills, knowledge and experience that is required for the Board to adhere to undertake its responsibilities effectively. Nominations for potential Board members come from a variety of sources and the process may include personal approaches to potential candidates. Induction and training for Board members is personalised on the basis of their existing skills, knowledge and experience and to reflect any prior knowledge that they have of the charity.
The charitable company also controls Dig Deep Challenges Limited (registered company number 0591740) a company limited by guarantee. The company was incorporated on 1 July 2013 and started trading on 1 August 2013.
The trustees, who are also the directors of Dig Deep (Africa) for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
-select the most suitable accounting policies and apply them consistently;
-observe the methods and principles in the Charities SORP;
-make judgements and estimates that are reasonable and prudent; and
-prepare the financial statements on a going concern basis unless it is not appropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
On behalf of the board of trustees
SIGN
**Ms Neeti Mukundrai Anand Trustee and Treasurer**
Dated: 25th September 2024
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**DIG DEEP (AFRICA)**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DIG DEEP (AFRICA) FOR THE YEAR ENDED 31 DECEMBER 2023**
I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiners statement**
Since the Charitable company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**AM Wells FMAAT** Unit 115, Ducie House, Ducie Street, Manchester M1 2JW
Dated: 26/9/24
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## **DIG DEEP (AFRICA)**
## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Notes**
**Income from:**
Donations
**3**
Charitable activities
**4**
**Total income**
**Expenditure on:**
Raising funds:
Costs of generating voluntary income**6**
Charitable activities
**7**
**Total expenditure**
**Net income before transfers**
**Gross transfer between funds**
**Net movement in funds**
**Fund balances at 1 January 2023**
**Fund balances at 31 December 2023**|**Unrestricted**
**funds**
**£**
98,528
453,549
552,077
55,616
544,744
600,360
(48,283)
14,076
(34,207)
276,300
242,093|
|**Restricted**
**funds**
**£**
180,934
-
180,934
-
120,794
120,794
60,140
(14,076)
46,064
82,792
128,856|**Total**
**2023**
**£**
279,462
453,549
733,011
55,616
665,538
721,154
11,857
-
11,857
359,092
370,949|**Total**
**2022**
**£**
313,852
626,431|**Total**
**2022**
**£**
313,852
626,431|
|---|---|---|---|---|---|---|
||||||
940,283||
||||||
54,724
823,239||
||||||
877,963||
||||||
62,320
-
62,320
296,772|
62,320
-|
||
|
|||||
||||||
359,092||
The statement of financial activities has been prepared on the basis that all operations are continuing operations. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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## **DIG DEEP (AFRICA)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Unrestricted**
**funds**
**Notes £**
**Income from:**
Donations
**3**
98,528
Charitable activities
**4**
52,857
Investment income (gift aid
payments from subsidiary
undertaking)
**5**
44,503
**Total income**
195,888
**Expenditure on:**
Raising funds:
Costs of generating voluntary income**6**
-
Charitable activities
**7**
244,171
**Total expenditure**
244,171
**Net income before transfers**
(48,283)
**Gross transfers between funds**
14,076
**Net movement in funds**
(34,207)
**Fund balances at 1 January 2023**
276,481
**Fund balances at 31 December 2023**
242,274|
|**Restricted**
**funds**
**£**
180,934
-
-
180,934
-
120,794
120,794
60,140
(14,076)
46,064
82,792
128,856
|**Total**
**2023**
**£**
279,462
52,857
44,503
376,822
-
364,965
364,965
11,857
-
11,857
359,273
371,130|**Total**
**2022**
**£**
310,172
60,758
22,507
393,437|
|---|---|---|---|---|
|||||
48,744
282,374|
|||||331,118|
|||||
62,319
-|
|||||62,319
296,954|
|||||
359,273|
The statement of financial activities has been prepared on the basis that all operations are continuing operations. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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## **DIG DEEP (AFRICA)**
## **CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2023**
|**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**Creditors: amounts falling due after**
**one year 13**
**Total assets less current liabilities**
**Income funds**
Restricted funds
**14**
Unrestricted funds
Designated funds
Non-charitable trading funds|**2023**
£
**£**
-
4,763
369,336
374,099
(3,150)
370,949
-
370,949
128,856
81,269
160,824
-
370,949|**2022**
**£ £**
-
3,000
362,258
365,258
(6,166)
359,092
-
359,092
82,792
90,081
186,219
-
359,092|**2022**
**£ £**
-
3,000
362,258
365,258
(6,166)
359,092
-
359,092
82,792
90,081
186,219
-
359,092|**2022**
**£ £**
-
3,000
362,258
365,258
(6,166)
359,092
-
359,092
82,792
90,081
186,219
-
359,092|
|---|---|---|---|---|
|||||
-
359,092|
||||
|
82,792
90,081
186,219
-|
|||||359,092|
For the financial year ended 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The accounts were approved by the Trustees on 2[nd] September 2024.
SIGN
**Ms Neeti Mukundrai Anand Trustee and Treasurer**
**Company number: 08034496**
- 6 -
## **DIG DEEP (AFRICA)**
## **BALANCE SHEET AS AT 31 DECEMBER 2023**
|**Notes**
**Fixed assets**
Tangible assets
**10**
Investments
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**Creditors: amounts falling due after**
**one year 13**
**Total assets less current liabilities**
**Income funds**
Restricted funds
**14**
Unrestricted funds
Designated funds||**2023**
**£**
**£**
-
-
-
97,906
275,697
373,603
(2,473)
371,130
-
371,130
128,856
81,450
160,824
371,130|**2022**
**£ £**
-
-
-
193,381
169,346
362,727
(3,454)
359,273
-
359,273
82,792
90,262
186,219
359,273|**2022**
**£ £**
-
-
-
193,381
169,346
362,727
(3,454)
359,273
-
359,273
82,792
90,262
186,219
359,273|**2022**
**£ £**
-
-
-
193,381
169,346
362,727
(3,454)
359,273
-
359,273
82,792
90,262
186,219
359,273|**2022**
**£ £**
-
-
-
193,381
169,346
362,727
(3,454)
359,273
-
359,273
82,792
90,262
186,219
359,273|
**£**
-
-|
|---|---|---|---|---|---|---|---|
|||||||||
||||||
|
-
359,273||
|||||||
82,792
90,262
186,219||
|||||||
359,273||
For the financial year ended 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The accounts were approved by the Trustees on 2[nd] September 2024.
SIGN
## **Ms Neeti Mukundrai Anand Trustee and Treasurer**
## **Company number: 08034496**
- 7 -
## **DIG DEEP (AFRICA)**
## **STATEMENT OF CASH FLOWS AS AT 31 DECEMBER 2023**
|**Notes**
**Cash flow from operating activities**
Cash generated from operations
**16**
**Investing activities**
Purchase of tangible fixed assets
**Net cash (used in) investing activities**
**Net cash used in financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning
of year
**Cash and cash equivalents at end of year**
**Cash flow from operating activities**
Cash generated from operations
**16**
**Investing activities**
Purchase of tangible fixed assets
**Net cash (used in) investing activities**
**Net cash used in financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning
of year
**Cash and cash equivalents at end of year**|**2023**
**£**
-
**2023**
**£**
|**2023**
**£**
-
**2023**
**£**
|**Group**
**2022**
**£**
**£**
**£**
7,078
**(**12,996)
-
-
-
-
-
(510)
(12,996)
362,258
375,254
369,336
362,258
**Charity**
**2022**
**£**
**£**
**£**
106,351
(13,453)
-
-
-
-
-
-
106,351
(13,453)
169,346
182,799
275,697
169,346|
|---|---|---|---|
|||
||
- 8 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies**
## **Company information**
Dig Deep (Africa) is a charitable company limited by guarantee incorporated in England and Wales. The registered office is The Circle, 33 Rockingham Lane, Sheffield, South Yorkshire, S1 4FW.
## **1.1 Accounting convention**
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
The accounts are prepared in sterling, which is the presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The functional currencies of the charitable company are sterling and Kenyan shillings.
## **1.2 Going concern**
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
## **1.4 Incoming resources**
Grants are accounted for on a receivable basis.
Voluntary income is received by way of donations and gifts and is included in the Statement of Financial Activities when receivable except insofar as they are incapable of measurement.
Income from activities for generating funds represents amounts receivable for challenge events.
## **1.5 Resources expended**
Resources expended are recognised in the year in which they are incurred inclusive of irrecoverable VAT and are allocated to the headings in the Statement of Financial Activities based on their nature. Costs have been apportioned on the basis of time spent by individuals on the relevant costs and usage of resources.
- 9 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies (continued)**
Costs of generating voluntary income includes expenditure relating to the raising of funds.
Costs of generating funds relate to costs incurred by the trading subsidiary.
Expenditure relating to charitable activities includes all the costs relating to the delivery of its activities and services to its beneficiaries.
Support costs are overheads with the allocation of support salary costs and other administration costs.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
During the year the charity’s objectives were amended to more correctly reflect its aims. These objectives are set out in the Trustees Report in page 1. Accordingly costs of challenge events are now included as charitable activities and the comparatives have been restated where appropriate.
## **1.6 Tangible fixed assets and depreciation**
Fixtures, fittings and equipment of less than £500 in value are expended in the year of purchase. Fixtures, fittings and equipment having an initial cost greater than £500 are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Computer equipment
33.33% straight line
## **1.7 Investments**
Fixed assets investments are stated at cost.
Unrealised gains and losses on investments are recognised in the Statement of Financial Activities in the year in which they arise.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
- 10 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies (continued)**
## **1.8 Impairment of fixed assets (continued)**
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
## **1.9 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowing in current liabilities.
## **1.10 Financial instruments**
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the charity becomes party to the contractual provisions of the instrument.
Financial assets are offset, with the net amounts presented in the accounts when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Impairment of financial assets**_
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
- 11 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 Accounting policies (continued)**
## **1.10 Financial instruments (continued)**
## _**Derecognition of financial assets**_
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
## _**Classification of financial liabilities**_
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.11 Foreign exchange**
Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains and losses on translation are included in the statement of financial activities.
## **1.12 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
- 12 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions 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 of the 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 of assets and liabilities.
## **3 Donations**
|**Group and Charity**
**Unrestricted**
**Restricted Total**Total
**funds**
**funds**
**2023**
2022
**£ £**
**£**
**£**
Donations and grants
98,528
180,934
279,462
313,852
For the year ended 31 December 2023
98,528
180,934
Included in donations and grants are:
Kenyan Government’s Constituency
James Tudor Foundation
-
3,000
3,000
-
Souter Charitable Trust
-
-
-
3,000
Peter Stebbings Memorial Charity
-
-
-
8,670
Richard Solomons Charitable Trust
-
4,500
4,500
4,500
Croda Foundation
- 51,195
51,195
-
Headley Trust
-
40,000
40,000
-
The Carmela and Ronnie Pignatelli Foundation
-
2,500
2,500
-
Coles-Medlock Foundation
-
7,500
7,500
-
Waterloo Foundation
-
69,514
69,514
25,000
The Clarkson Foundation
-
-
-
82,606
Stiftung Drittes Millennium
-
2,725
2,725
21,608
The Ferguson Charitable Trust
-
-
-
25,000
Other small grants and donations
98,528
-
98,528
143,468
98,528
180,934
279,462
313,852
**4**
**Other trading activities: Income from challenge events**
**Group**
**Charity**
**Total**Total**Total**Total
**2023**2022**2023**2022
**£**£**£**£
Income from challenge events
453,549
626,431
52,857
60,758|
|Total
2022
**£**
313,852|Total
2022
**£**
313,852|
|---|---|---|---|
|||
-
3,000
8,670
4,500
-
-
-
-
25,000
82,606
21,608
25,000
143,468||
|||
313,852||
||||
Total
2022
£
60,758|
- 13 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
|**5**
**Investment income**
Donations from Dig Deep Challenges Ltd|**Group**
**Total**
Total
**2023**
2022
**£**
£
-
-|**Charity**
**Total**
Total
**2023**2022
**£**£
44,503
22,507|
|---|---|---|
|**6**
**Raising funds**
Costs of generating voluntary income|**Group**
**Total**
Total
**2023**
2022
**£**£
55,616
54,724|**Charity**
**Total**
Total
**2023**2022
**£**£
47,190
48,744|
|---|---|---|
- 14 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **7 Charitable activities**
|**Group & Charity**
**2023**
**Charitable Support Governance**
**Activities Costs**
**£ £ £**
Practical Immediate Solutions
139,653
-
-
Long-term partnerships for change
140,845
-
-
Challenge Event Programme - direct costs
of challenge events (using funds paid and
raised specifically for these purposes in
line with the charity’s objective to promote
the mental, moral and physical development
of young people).
234,226
-
-
Challenge Event Programme - investment in
supporting the development of the young
people taking part in this programme (using
funds paid and raised specifically for these
purposes in line with the charity’s objective
to promote the mental, moral and physical
development of young people).
93,490
-
-
Finance and Governance - accounting,
financial management and ensuring that all
of our work complies with legal requirements
and guidelines, both in the UK and Kenya
-
56,724
600
608,214
56,724
600
**Analysis by fund**
Unrestricted funds
487,420
56,724
600
Restricted funds
120,794
-
-
608,214
56,724
600|
|**Total**
**£**
139,653
140,845
234,226
93,491
57,324
665,538|
|---|---|---|
|||
544,744
120,794|
|||
665,538|
- 15 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **7 Charitable activities (continued)**
|**Group & Charity**
**2022**
**Charitable Support Governance**
**Activities Costs**
**£ £ £**
Practical Immediate Solutions
137,048
-
-
Long-term partnerships for change
60,901
-
-
Challenge Event Programme - direct costs
of challenge events (using funds paid and
raised specifically for these purposes in
line with the charity’s objective to promote
the mental, moral and physical development
of young people).
460,938
-
-
Challenge Event Programme - investment in
supporting the development of the young
people taking part in this programme (using
funds paid and raised specifically for these
purposes in line with the charity’s objective
to promote the mental, moral and physical
development of young people).
126,591
-
-
Finance and Governance - accounting,
financial management and ensuring that all
of our work complies with legal requirements
and guidelines, both in the UK and Kenya
-
37,161
600
785,478
37,161
600
**Analysis by fund**
Unrestricted funds
679,870
37,161
600
Restricted funds
105,608
-
-
785,478
37,161
600|
|**Total**
**£**
137,048
60,901
460,938
126,591
37,761|
|---|---|---|
||
|
823,239|
|||
717,631
105,608|
|||
823,239|
Governance costs includes payments to the independent examiner of £600 for independent examination fees (2022: £600) of the charity and consolidated group accounts. Support costs of the charity and the group include £1,650 (2022: £1,650) paid to the independent examiner for other services.
- 16 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or expenses during the year (2022: £nil).
## **9 Employees**
## **Number of employees**
The average monthly number of employees during year was:
|Operations
Administration
**Employment costs**
1. Wages and salaries
2. Social security costs
3. Pension costs|10
2
12
**2023**
**£**
206,577
14,515
4,234
225,327|
|7
2
9
2022
**£**
195,444
15,592
4,213|7
2|
|---|---|---|---|---|
|||||9|
||||
215,249||
There were no employees whose annual emoluments were £60,000 or more.
- 17 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
|**10**
**Tangible fixed assets**
**Group**
**Computer**
**equipment**
**£**
**Cost**
At 1 January 2023
11,763
Additions
-
**At 31 December 2023**
11,763
**Depreciation**
At 1 January 2023
11,763
Charge for the year
-
**At 31 December 2023**
11,763
**Net book value**
**At 31 December 2023**
-
At 31 December 2022
-
**Charity**
**Computer**
**equipment**
**£**
**Cost**
At 1 January 2023
2,732
Additions
-
**At 31 December 2023**
2,732
**Depreciation**
At 1 January 2023
2,732
Charge for the year
-
**At 31 December 2023**
2,732
**Net book value**
**At 31 December 2023**
-
At 1 January 2023
-
|**Total**
**£**
11,763
-|
|---|---|
||11,763|
||
11,763
-
11,763|
||
-|
||-|
||**Total**
**£**
2,732
-
2,732
2,732
-
2,732|
||
-
-|
- 18 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **11 Fixed assets investments**
The charitable company controls Dig Deep Challenges Limited, which is a UK company limited by guarantee. This subsidiary is included in these consolidated accounts.
## **12 Debtors**
|**Debtors**|||||
|---|---|---|---|---|
|
Amounts owed by group undertakings
Accrued income and prepayments|
|**Group**
**2023 2022**
**£ £**
-
-
4,763
3,000
4,763 3,000
|**Charity**
**2023 2022**
**£**
**£**
97,906
190,381
-
3,000
-
97,906 193,381||
|||||193,381|
## **13 Creditors: amounts falling due within one year**
|
Tax and social security costs
Other creditors
Accruals and deferred income
**reditors: amounts falling due after one year**
Loan
|**Group**
**2023 2022**
**£ £**
-
912
-
-
3,150
5,254
3,150
6,166
**Group**
**2023 2022**
**£ £**
-
-
-
-|**Charity**
**2023 2022**
**£**
**£**
-
-
-
-
2,473
3,454
2,473
3,454
**Charity**
**2023 2022**
**£**
**£**
-
-
-
-|
|---|---|---|
## **Creditors: amounts falling due after one year**
- 19 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **14 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes. A transfer was made at the end of the year between restricted and unrestricted funds, to reflect the spend on restricted funds in previous years, with any remaining funds being due to exchange rate differences.
||||**Group and Charity**|||
|---|---|---|---|---|---|
||||**Movement in funds**|||
||**Balance at**|**Incoming Resources Transfer**|||**Balance at**|
||**1 January**|**resources**|**expended between**||**31 December**|
||**2023**|||**funds**|**2023**|
||**£**
|**£**|**£**|**£**|**£**|
|Kenyan Government’s||||||
|Constituency Development Fund|4,219|||(4,219)|0|
|The Big Give|213|||(213)|0|
|Waterloo Foundation||69,514|44,469||25,045|
|Headley Trust||40,000|11,269||28,731|
|Croda Foundation||51,195|||51,195|
|James Tudor Foundation||3000|||3,000|
|Souter Charitable Trust|1,209||901||308|
|The Carmela and Ronnie Pignatelli||||||
|Foundation||2,500|||2,500|
|Ferguson Foundation|1,131|||(1,131)|0|
|Coles-Medlock Foundation||7,500|1,727||5,773|
|Solomons Charity Trust|4,500|4,500|4,500||4,500|
|Clarkson Foundation|44,355||42,387||1,968|
|Stiftung Drittes Millennium|12,152|2,725|9,041||5,836|
|Other small funds|15,013||6,500
|(8,513)|0|
||
**82,792**|**180,934**|**120,794**
|**(14,076)**|**128,856**|
- 20 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Kenyan Government’s Constituency Development Fund**
The Constituency Development Fund supports constituency-level development projects that combat poverty at the grassroot. This is part of a multi-year co-funding agreement to provide 19 schools with safe sanitation in Bomet County, Kenya.
## **Waterloo Foundation**
The Waterloo Foundation (TWF) is an independent grant-making Foundation which invests in projects which help globally, with particular focus on the disparity of opportunities, wealth and the unsustainable use of the world’s natural resources. These funds were provided to support the delivery of the Bomet WASH Masterplan including the county wide WASH survey and the development of the county’s WASH Hub.
## **Headley Trust**
The Headley Trust became a registered charity in 1974 and funds projects by local organisations led by local experts focusing on education and employment interventions for women and girls; water, sanitation and hygiene and community health programmes in the poorest anglophone countries in Africa (Kenya, Malawi, Sierra Leone, Somaliland, Uganda, Zambia). The funds provided were invested in this period in supporting the delivery of the county wide WASH survey,
## **Croda Foundation**
The Croda Foundation was established in 2020 to benefit organisations, projects and communities globally, to sustainably improve one million lives by 2030 in their target communities. The Foundation funds projects that deliver ongoing impact beyond the period of funding by, building resilience in communities, strengthening infrastructure in the communities, improving biodiversity. The grant received in this period will be used in 2024 to provide clean water at 4 schools, funding the charity’s community spring protection programme and supporting the implementation of Community Led Total Sanitation (CLTS) projects in 24 villages to improve hygiene behaviour and stop open defecation.
## **James Tudor Foundation**
The James Tudor Foundation’s core focus is the direct relief of human sickness and supports international projects in developing countries run by UK registered charities. The funds provided were to support the delivery of Community Led Total Sanitation (CLTS) projects to improve hygiene behaviour and stop open defecation leading to the spread of disease.
## **Coles-Medlock Foundation**
The Coles-Medlock Foundation is a grant making organisation focused on alleviating poverty and hardship by supporting charitable projects across the developing world. The funds provided in this period are to support a two year pilot scheme providing good hygiene behaviour and menstrual hygiene training for girls.
## **Carmela and Ronnie Pignatelli Foundation**
The Foundation’s key aim is to support those most vulnerable in society through education and fighting poverty and discrimination. The funds provided in this period are to support the delivery of Community Led Total Sanitation (CLTS) and Post ODF projects to improve hygiene behaviour, stop open defecation and training local artisans to build more permanent sanitation facilities.
## **Souter Charitable Trust**
The Souter Charitable Trust – a charitable trust supporting projects for the relief of human suffering in the UK and overseas. The funds were provided to implement a Community Led Total Sanitation (CLTS) project in 20 villages in Ndanai-Abosi, Bomet County to improve hygiene behaviour and stop open defection.
- 21 -
## **Dr Richard Solomons Charitable Trust**
The Dr Richard Solomons Charitable Trust makes grants to organisations, with particular emphasis on those organisations providing services or other benefits for those with learning difficulties. The grant is used in the charity’s community spring protection programme.
## **The Clarkson Foundation**
The Clarkson Foundation are committed to helping create meaningful, lasting change around the world. Their generous grant was invested this year in the charity’s community spring protection programme and delivery of hygiene education.
## **Stiftung Drittes Millennium**
The Foundation for the Third Millennium promotes sustainability in all sectors of society. This year their support has enabled the charity to undertake a combination of clean water and community sanitation projects.
- 22 -
**DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **15 Analysis of net assets between funds**
|**15 Analysis of net assets between funds**|||
|---|---|---|
|
Fund balances at 31 December 2023 are
represented by:
Tangible fixed assets
Net assets
Fund balances at 31 December 2023 are
represented by:
Tangible fixed assets
Net assets
**16 Cash generated from operations**
Net movement in funds
Adjustments for:
Depreciation and amortisation of fixed assets
Movement in working capital:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Cash generated from operations**|**Unrestricted**
**funds**
**£**
-
242,093
242,093
**Unrestricted**
**funds**
**£**
-
242,274
242,274
**Group**
**2023 2022**
**£**
**£**
11,857
62,320
-
-
(1,763)
(3,000)
(3,016) (72,316)
7,078
(12,996)|**Group**
**Restricted Total**
**funds**
**£ £**
-
-
128,856
370,949
128,856
370,949
**Charity**
**Restricted Total**
**funds**
**£ £**
-
-
128,856
371,130
128,856
371,130
**Charity**
**2023 2022**
**£**
**£**
11,857
62,319
-
-
95,475
(2,606)
(981) (73,166)
106,351
(13,453)|
||||
||||
- 23 -
## **DIG DEEP (AFRICA)**
## **NOTES TO THE CONSOLIDATED ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **17 Related parties**
The charitable company has control of 100% of the assets and trade of Dig Deep Challenges Limited, a company limited by guarantee. The company organises challenge events with the aim of generating profits which it can donate to its parent. The company was incorporated on 1 July 2013 and started trading on 1 August 2013 (company number 08591740).
Details of the subsidiary company’s assets at 31 December 2023 and results for the year then ended are as follows:
||**Dig Deep**|
|---|---|
||**Challenges Limited**|
||**£**|
|Turnover|400,378|
|Cost of sales|(333,207)|
|Gross profit|67,171|
|Administrative expenses|(67,171)|
|Loss for the period|-|
|Tangible fixed assets|-|
|Debtors|5,168|
|Cash at bank and in hand|93,585|
||98,753|
|Current (liabilities)|(98,753)|
|Net current (liabilities)|-|
|Net assets|-|
- 24 -
6y/
digdeep.org.uk