IJt7£R WQR2£S
Annual Report and Financial Statement
for the year ending 31" March 2023
Cover picture.. Vill(ygers helping to lower cement ring into well at the village of Matali Cholelo

Contents
l. Introductlon
.>,2. The Project in Numbers
3. The Project Narrative-,
3.1 Hygiene Programme..................................................................... ...-..: .................. ...
3.2 Construction of Latrines Handwashlng Systems................., .....
3.3 Water Point Construction,. .'L
3.4 The Repair SeThi¢e...:.. .:;..............:.................................-..........;:. .. ......
4. Planned Activrties for 2023 and. bèyond ?
5. Structure, Governance & Management
13
Independent examinerfs report
15
Financial Ststements ' .
Financial Review....................................
.16
Receipts and Payments for the year ending 31 March 2023....
Assets (with a value of over £500)...... .
Llabilitles....
. Errorl Bookmark not defined.
. Errorl Bookmark not defined.
. Errorl Bookmark not defined.
Reserves Policy......................................................................................... Errorl Bookmark not defined.
Fundraising Strategy................................................................................. Errorl Bookmark no5. defined..
Notes to the Accounts for the year ended 31st M3rch 2023....................... Errorl Bookmark not dètine'dl&,

l. Introduction
Water Works is committed to reducing the prevalence of waterborne disease in rural Malawi by
supporting communities gain access to safe drinking water, hygienic sanitation facilities and
improved hygiene practices. Our approach is not to give handouts, but to empower people to
meet their needs. We do this by- promoting improved hygiene awareness and practice: assisting
households to construct latrines and hand-washing systems, and supporting communities to
install, manage and maintain simple, innovative and sustainable water pump technologies. In
addition, we have introduced tree planting; distributing fruit trees to individual households and
forestry trees to the village community.
Water Works focuses its programmes in the Traditional Authority ITAI of Mbwatalika (formerly
demarcated as TA Malilil. about 20km west of Malawi's capital city of Lilongwe. The area receives
little assistance from the government or other NGOS despite, prior to our intervention, over half of
the villages not having access to safe drinking water and most households not having a latrine.
Since 2009, we have assisted 149 Malawian villages to construct and maintain water points,
provided safe drinking water for 24,200 people. supported 5,400 families to build hygienic latrines,
helped a primary school with 300 students to build two blocks of latrines and run hygiene
awareness sessions for 9,640 people. Our household surveys have found that projects have helped
to dramatically reduce the percentage of children under five suffering from diarrhoea within the
previous week from 15.60A to 3.70A.
2. The Project in Numbers
14 villages started and completed
1908 beneficiaries reached
14 village hygiene programmes completed
1148 people attending hygiene sessions
523 latrines and handwashing systems constructed
97 latrines constructed for vulnerable households
36 latrines with a raised pedestal constructed for household with impaired mobility
13 water points installed
103 out of 115 previously constructed water pumps functioning
831,000 MWK lapprox. £6821 collected for water pump repair service
12 water committees trained on repair service and financial management
12 water committees trained of water pump repair
120 baseline surveys completed
139 endline surveys completed
14 villages verified as Open Defecation Free
13 of the 2022 water points with potable water

Two of the 14 villages had a clean supply of water and were assisted to build hygienic latrines and
handwashing systems only. We also supported a village from 2021 with an additional water point
th
making the number of water points installed to 13. The 13 water point has been installed following a
request from the village as the previously constructed water point had been running dry due to low
yield.
3. The Project Narrative
The programme consisted of the following phases..
Community mobillsatlon and hygiene awareness (the hygiene programme)- Health Surveillance
Assistants IHSASI, employed by the Ministry of Health, are engaged by Water Works to mobilise the
communities to address and improve their water, sanitation and hygiene behaviours through the
application of the approaches Community Led Total Sanitation ICLTSI and Participatory Hygiene and
Sanitation Transformation IPHASTI.
Construrtion of latrines and handwashing system- we assist the communities to meet their sanitation
and hygiene goals through the construction of latrines and hand washing systems.
Construction of the water polnt- we assist the communities to protect their water resources with the
Water Works hand pumps.
The repair service: the water pump repair service ensures that the water points installed by Water
Works since 2010, not otherwise decommissioned, remain operational.
Tree planting: seedlings are supplied with a view for them to be located in disused latrine pits
exploiting the nutrients left there and below the water point where they could be irrigated by the run-
off water.
3.1 Hygiene Programme
A hygiene training programme was led by health surveillance assistants in each of the 14 villages
before commencement of the latrine and waterpoint construction works. It was carried out against a
backdrop of Malawi suffering her deadliest cholera outbreak in recorded history. The cumulative
confirmed cases and deaths, in the year following the outbreak in March 2022, was 57,786 and 1,736,
respectively, with a case fatality rate of 3.OOA. The figures for the catchment area covered by Water
Works were also alarming. In the Chitedze Health District, there were 388 cases and 17 deaths out of
population of 79,319 and in the Mbwatelika Health District, there were 22 cases and 2 deaths out of a
population of 24,184.
The key drivers of a cholera outbreak are use of unsafe water sources, limited access to safe sanitation
and hygiene facilities, and poor food hygiene and hygienic practices, particularly limited handwashing
with soap at critical times. HSAS took the opportunity this year of disseminating cholera prevention
messages during the 7-day long hygiene programmes and during ODF lopen defecation freel
celebrations.
A baseline survey on hygiene knowledge, attitudes and practice was conducted in a sample of l in 3
households before the project in each village began and an endline survey was done one to two weeks
after the community had started using the improved water and sanitation facilities. The surveys are

conducted using mobile phone technology and then synced to the Mwater platform. The results show
that the project has been effective in increasing knowledge on the prevention of diarrhoea and assisting
the communities to embrace better hygiene practices such as handwashing at critical times, as in the
table below..
Hygiene
KMw*dge on the PmntK)n tWecaty kn Latth
of Diarrhoea
wash￿ Hard5
Treaikng an¢J StMng
Walersafety
WasW and Sio
Fo￿1 Safety
tA5po*ry RefiL4e &fety
Base¥r
400
45%
280/0
110
Enthe
88%
97%
760/
790/0
53%
Hand Wdshing Prad￿t
AJtor Charmwg
Before Prepatw¥J F¢Jud
Belore Eating
Nevwwash Hand5
Bas8¥r
770
180
70%
780/0
98%
72%
100%
96Vo
4/0
The overall aim of our project is to reduce the prevalence of water borne disease. The findings for
this year, as recorded in the following Mwater pie charts show how the prevalence of diarrhoea
reduced by a small amount in the household in the past week from 9.20A to 8.6Yo, but significantly
among infant5 from 10.6% to 5.2% between baseline and endline surveys.
(&¢%)
Prnva*ne•￿I￿Il￿￿Ith LM P￿v
•t•J

3.2 Construction of Latrines and Handwashing Systems
Following the development of community action plans in the hygiene programme, our builders
spent three weeks in each of the 14 villages assisting with their implementation. This included the
construction of 523 latrines and hand washing systems.
The project implementation was community led with the entire community mobilised to take
collective responsibility for their village, as it was emphasised that if one person continues bad
practices, it could affect the health of everybody. To further increase ownership, the communities
were responsible for providing the materials they can, such as mud bricks for the latrine walls and
timber and grass for the roofs. Water Works assisted by supplying materials that the communitie5
cannot provide themselves, such as cement and quarry for the concrete sanitation platform.
Community groups were formed and assigned responsibilities, for example digging the latrine pits,
making and collecting bricks and sand, constructing the latrine sanitation platforms etc. This
collective approach to latrine construction ensured that vulnerable households unable to
construct their own latrine were assisted: 97 such households were identified.
We also provided additional support to ensure that the
sanitation facilities are suitable for those with special needs.
This included the construction of 36 latrines with raised
pedestals for those with a mobility disability. However, many
households with disabled family members also have young
children, who may have difficulty climbing onto the raised
seat. To address this, our senior construction builder,
Kingston Tsamba, fashioned steps that the younger
beneficiaries can use Isee photol.
For each latrine, we taught the
communities to construct a
simple hand washing facility with
locally available materials.
Girl washing hands with soap outside newly constructed latrine

Prior to the start of the project, just half of the households151%1 had a latrine and they were all
traditional,. i.e where the platform was constructed of wood, was liable to be attacked by termites
and to collapse. In total, 523 latrines and handwashing systems were constructed so that all
households had an improved latrine, apart from one, where the villager had migrated to the city in
search of piece work. All the latrines were found to be using a drop hole cover and, with a few
exceptions, had a hand washing facility. The latrines offered privacy, dignity and safety.
Sanitation
Latnne Inv8Stig8¢ion
lafvJVlishitySy*t*m Us
51%
1%
2%
97%
89%
Improved hygiene practice is shown in the following pie chart by the finding that 96% of respondents
washed their hands with soap at endline compared with Il% at baseline. It should be noted that this result
has been achieved despite the change that ash is no longer recommended as a substitute for soap.
107
133 (W.7¥1
Y*k
The HSAS conduct a verification exercise at the
end of the latrine construction phase of the
project by inspecting the condition and usage of
all the latrines and hand-washing systems. The
village is then declared open defecation free
IODFI and awarded a certificate. The following
chart shows how open defecation has been
eradicated.
Programme Manager, Eunice Nafere, presenting
an ODF certificate at Madelemeti village

Open defecalion
Open Defecat￿￿
3.3 Water Point Construction
Waterpoint construction was completed in all twelve villages planned for 2022. An additional
water point was installed in a large village assisted in 2021, as the number of households in the village
was causing the well to run dry at times of high demand.
Where it was not possible to dig a borehole, using our manual borehole drill, because the ground
was too stony, our team of well diggers supported the community to dig a well lor deepen an
existing one) to a 3 or 4m water column depth, which minimises the risk of the wells drying in times
of drought. After the well is dug. we construct a well apron and drain to provide a strong foundation,
protect the well from surface run off and direct used water away from the well.
All villagers now access water from a protected water source, and only about 80A take longer than
30 minutes for a return trip to the water point.
We produced a video, edited down to one minute showing how we helped one person and her village
move from obtaining water from an unprotected borehole at some distance from the village to the
construction and launch of a new water point.
Borehole at Chiwoko villa
e Malawi-
YouTube
The video tells the story of Lydia, who is a
farmer by occupation, earning about £15 1
month. She is married with one child. She
had a long walk to collect water from an
unprotected borehole until Water Works
constructed a water point in her village,
using a manual drill and installing a simple
rope pump.

3.4 The Repair se￿iCe
We conducted repairs for 13 water points and decommissioned I water point bringing the
functionality status to 103 of 115 water points Inot decommissioned) functioning. There remained
12 villages not willing to repair the water point and pay for the spare parts. If the lack of interest
remains in 2023, we will consider decommissioning these water points.
Water Point Functionality and Water Quality
PointswrthiJ&la
Fur￿tiO
Pgrtlyfuncbot
Notfunthonal
115
103
12
TrJDtFunttHL￿l
To promote ownership of the project, the villagers are expected to make a financial contribution
towards the construction programme. Villagers have very little money- average household income
being just below £12 1 month. Accordingly, the villages were asked to pay an affordable amount
2000mwk l£1.801 for each household (excluding vulnerable households) - as a contribution towards
the cost of the water point. This comes with a guarantee for the pump for one year. This money
goes towards subsidising the Water Works repair service and kick-starts a monthly water collection
system. Our team leader collected 831,000 MWK lapprox. £6821, plus another 133,OOOMWK
lapprox. £1081 towards the repair of the previously constructed pumps. In addition, we expect the
village water committee to set up a system of minimal monthly payments from the village water
users to raise money for the pumps maintenance. Ww's project officer conducts a training session
on the money collection system and how to use an accounting book. They are provided with a
money box to keep the money safely. The committee are encouraged to buy spares, such as a rope
and washers to carry out minor repairs. The significance of this funding is not the amount, which is
small in terms of the overall funding of the project, but it instils a sense of ownership and it will help
ensure the maintenance of the water pumps, when WW is no longer operating in the area.

3.5 Tree planting
We planted about 400 forestry and 500 fruit trees in 6 village5 in 2020 and 12 villages in 2021.
However, we did not plant any trees in 202213 owing to our fieldworker not being available at the
start of the rainy season, when we had planned to distribute the trees. Our team leader conducted
a survey in 2023 in 9 villages to monitor the survival rate, the results of which are recorded in the
following table.
Type of
tree
mango
banana
guava
lemon
pawpaw
cacius
total
No.
planted
survival
231
86
90
55
54
395
911
260
43%
31%
59%
690
695
51%
Whether or not the trees were flourishing varied between one household and one village and
another, depending on whether they had been watered adequately and whether they had been
protected from damage by animals, pests and disease. The survival rate in the worst performing
village was only 13% and in the best 670A trees. The survey did not reveal the quality of the
surviving trees. For example, while lemon had a relatively high survival rate, the quality of any fruit
was not expected to be high.
copse of acacia trees
Banana tree
io

guava tree
4. Planned Activities for 2023 and beyond
Having worked in the area served by the Chitedze and the neighbouring Mbwatalika Health
Centres, where there is a total of 263 villages, for 10 years, we are now actively planning for
terminating our programme to assist new villages over the next two or three years. Over half
these villages, prior to Water Works intervention, did not have a safe source of drinking water.
There are now just 19 more villages within the catchment area, which require assistance to meet
their water and sanitation needs. Depending on the level of funding we obtain, we will continue to
assist a cohort of villages from within this number. However, we are shifting our focus towards
keeping previously constructed water points in good repair and encouraging the villagers to
maintain good hygiene practice and prevent any relapse into open defecation.
Each year, we carry out a functionality survey of previously constructed water points. WW pump
technicians support villages to ensure that, as far as possible. all previously constructed water
points Inot otherwise decommissioned) are functioning. We will now extend this programme to
follow up on the village sanitation status and hygiene practice. We have noted over the years that water
storage and food hygiene has not improved as much as latrine usage. We will engage two Health
Surveillance Assistants for 3 days in each village to run a hygiene refresher programme which
focuses on healthy homes with families being encouraged to adopt all the elements of a healthy
household; clean water, proper sanitation, hygiene and healthy nutrition. In addition, we are
introducing a session on women's health within the hygiene training package, the aim of which is
to raise awareness about menstrual health and hygiene while at the same time breaking taboos
about the subject. This will target adolescent girls and women onlv.
li

Another key area of concern is the small number of hand washing facilities still in use and the
absence of a latrine hole cover in many latrines. There will also be a need to relocate latrines.
which are full. This will involve digging a new latrine pit, lining it with fire bricks, moving the latrine
slab and constructing a new shelter and plastic roofing. Some latrine slabs. which are damaged.
will need replacing. We will employ a team of two WW builders in each village for between one
and two weeks, depending on the size of the village, to work alongside the householders to
renovate the latrines. Our plan is to return to up to 50 villages over the next three years. We have
secured funding of £15,000 from The Waterloo Foundation to contribute to this programme.
We will resume the tree planting activity and have received advice that
the best time to do this is around October to allow the saplings to
become established before the heavy rains, which begin in December.
Fruit trees will be distributed to individual households for them to
consider locating them in disused latrine pits exploiting the nutrients left
there. We have redesigned the channel from the water point into a two
pronged fork so that saplings can be planted on either side to be
irrigated by the run off water.
12

5. Structure, Governance & Management
Charity Name:
Charity Number:
Water Works
Charity Commission (England and Wales) - 1158206
NGO Board of Malawi- NGO/I/161002
4 Elmswood Gardens,
Nottingham NG5 4AW
Registration Address:
Management Committee
Chair-
Suzanna van Schaick- extensive clinical experience as a doctor, varied educational
and teaching experience and insights from Voluntary Service Overseas.
Treasurer:
Samuel Riley- a heritage professional and masters student at the University of
Cambridge. He has extensive experience of organisational governance, and works with charities in the UK
and abroad,. most notably in Ghana where he was involved with education in rural regions.
Secretary-
Lesley Cohen - has visited the project in Malawi several times. Retired from
working as a forensic clinical psychologist.
Board Member..
Michael Lee- Head of Service for County Council, specialising in research,
evaluation and data processing, before taking early retirement.
Board Member..
Linda Chisale - from Malawi and worked as project assistant for Water
Work5 for two years- now working in property management in San Franci5CO.
Board Member..
Patrick Mcmahon-completed the post graduate diploma programme in
Water and Environmental Management in 2017 at the Water Development and Engineering
Centre, Loughborough University IWDECI and has experience working in WASH projects in Malawi.
Board Member.. lan Smout- a chartered civil engineer with more than 40 years, experience
working on water engineering and management in developing countries - before retirement, was
at Loughborough University since 1987, where he became director of the Water Engineering and
Development Centre.
Board Member.. Amanda Henning- co-opted onto the Board in April 2019- has been working in
Malawi for over 3 years, leading and supporting public health initiatives.
Board Member.. Peter Phiri- a local Malawian and Water Works Programme Manager for two
seasons in 2019 and 20, previously having extensive experience of rural and urban WASH
development projects and programmes.
13

Attendees of Management Committee Meetings
Charity Director.. Jeffrey Cohen- has assisted on a voluntary basis in managing the programme in
Malawi since 2013 and has wide experience of managing projects in the health service and
voluntary sector.
Programme Manager.. Eunice Nafere - a water and sanitation specialist from Malawi, appointed in
2021, with over 10 years, experience in implementing development and emergency projects
including the response to Malawi's 2019 f loods and the Covid 19 pandemic.
Governing Document
The charity is an unincorporated association whose purposes and administration arrangements
th
are set out in its constitution, which was adopted on 08 May 2009 land amended 21 July 20141.
th
The charity was granted charitable status by OSCR on 20 May 2009 and became registered with
the Charity Commission for England and Wales on Ilth August 2014. It registered with the NGO
th
Board of Malawi on 30 May 2016.
Appointment of Trustees and Management
Membership ofthe management committee is open to any person who wishes to support the
aims and activities of the association. Under the constitution, there must be a minimum of three
and no more than eight elected trustees. The current trustees were elected at the Annual General
th
Meeting held on 27 July, 2022 in Nottingham.
The trustees are responsible for the strategic direction and governance of the charity, whilst the
charity's projects are developed and implemented by the charity director, programme manager
and field officers. The charity director and programme manager attend the trustee meetings to
discuss progress and development.
Public benefit statement
The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011
to have due regard to the Charity Commission's general guidance on public benefit. 'Charities and
Public Benefit,.
Approved by the Trustees and signed on their behalf:
SuzonnoHvonSchoick
Chair
Date- 3010712022
14

Independent examiner's report
to the trustees of Water Works
for the year ending 31 March 2022
I report to the trustees on my examination of the accounts of Water Works (the Charity) for the year ended
31 March 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the Charitvs accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed all the applicable directions given by the Charity
Commission under section 14515llbl of the Act.
Independent examiner's statement
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..
l. accounting records were not kept in respect of the Charity as required by section 130 of the Act-
or
2. the accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than anv
requirement that the accounts give a 'true and fair, view which is not a matter considered as part
of an independent examination.
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
rearhtsA
John O'Brien Msc, FCCA, FCIE, employee of Community Accounting Plus
Fellow of the Association of Charity Independent Examiners
Units1&2
North West
41 Talbot Street
Nottingham
NGI 5GL
Date..
0910812023
15

Financial Statements
for the year ending 31st March 2023
Financial Review
We are grateful to UKAID for the final instalment of £10,001 from the grant of £50,000 awarded in
2021 from the Small Charities Challenge Fund. We are a150 grateful to Kitchen Table for a grant of
£6,OC(), which enable us to fund the project in two villages. The villagers themselves contributed
£790 towards the cost of the rehabilitation and repair of the water points. which was raised by each
household (excluding vulnerable households) in the 2022 cohort of villages paying a small affordable
amount of approximately £1.50 plus older villages paying for the spare part5 of any repairs.
Water Works received a large donation in 2022 of £6,200from McDuff International, raised from
sales of Waterproof whisky. We also received generous donations from individuals. One such
benefactor is Louise Sanderson, who, not only, has a monthly standing order to support Water
Works, but is also raising donations occasional violin concerts.
Water Works continues to offer excellent value for money with nearly 99h of funds being spent on
project costs in Malawi. All our staff, including the programme manager are Malawian; thus avoiding
the expense of international travel and subsistence involved in employing expatriates.
Direct project payments for the year accounted for 24%1£13,1261 of total spend. which included
the costs of the hygiene programme materials, construction materials, tools and transportation of
the tools and materials. The remuneration of the Water Works team accounted for 50Y,1£26,6851,
which was used to hire the programme manager, the project off icer, team leader, senior water point
technician, 5 members of the construction team, 4 members of well digging teams and allowances
for the health surveillance assistants who form the hygiene team. The indirect project payments
totalled 19°A 1£9,9921, which included costs associated with charity registration in Malawi, in-
country travel, international travel for project director, office rent and accommodation and office
supplies. £3,016 16%) was spent this year within the project asset budget. which was for the
purchase of a motor cycle, a major repair of the Toyota Hilux and mobile phones and power bank.
Non-project administrative costs totalled just over 1% (£7001, which included website hostin
financial services, and photobooks
16

st
Receipts and Payment5 for the year ending 31 March 2023
Unrestrlcted
Funds {£)
Restricted
Funds {£)
Year
Ended Year Ended
3110312023
3110312022
Receipts
Grants
34,769
34,769
45,997
Donations
13,513
13,513
34,562
Water point repair fund
790
790
598
Gift Aid
loo
loo
965
Sales
42
42
166
Online shopping
107
107
Other
433
433
Interest
107
107
Total Recelpts
£14,302
£35,559
£49,861
£82,289
Year
Ended Year
Ended
3110312023
3110312022
(£)
Payments
Unrestricted Restricted
Funds {£)
Funds 1£)
Direct Project
8,045
5,081
13,126
11,777
Hand Washing Facilities
140
276
416
329
Hygiene Programme Materials
314
538
852
1,286
Latrine Construction
4,301
1,696
5,997
4,199
Tools and Equipment
496
313
809
531
Transportation of Tools and
Materials
481
378
859
772
Well Construction
2,313
1,742
4,055
3,112
Well Reparation
138
138
718
Tree planting
416
Manual Drill Training
414
Indlrect Projert
6,687
3,305
9,992
8,117
17

Charity
Insurance
Registration
and
483
483
596
Communication
109
480
589
495
In Country Travel
3,588
1,906
5,494
3,874
International Travel and Freight
1,157
1,157
1,251
Office supplies
122
81
203
291
Office Rent and Accommodation
271
762
1033
955
Visibility
583
33
616
270
Workshops and Meetings
374
43
417
385
Project Asset
2,882
134
3,016
2,928
Bicycles
717
Motor Vehicles
2,622
2.622
1,421
Office Equipment
255
255
151
Tools and Machinery
134
139
639
Remuneration
13,686
12.999
26,685
24,720
Construction Team
4,727
4,728
9,455
8,700
Well digging
717
612
1.329
Hygiene Team
1,284
559
1.843
1,677
Management Team
6,958
7,100
14,058
14,343
Organisational Development
700
700
900
Communications
19
19
59
Banking
83
83
254
Independent Examination
426
426
426
Fundraising
172
172
161
Grand Total
£32,000
£21,519
£53,519
£48,442
18

Statement of Balances as of 31st March 2023
Balances
Unrestricted
Funds l£}
Restricted
Funds {£)
Year
Ended Year Ended
3110312023
3110312022
Opening Balance
33,239
12,839
46,078
12,153
Surplus / (Deficit) for the year
117,6981
14,040
13,6581
33,847
Currency exchange fluctuation
78
Closing Balance
£15,545
£26,879
£42,424
£46,078
Bank and Cash Balances
Year Ended Year Ended
3110312023 3110312022
(£)
Charities Aid Foundation - Cash Account
1,502
1.725
Charities Aid Foundation - Savings Account
34,235
43,846
Cash in hand IGBPI
5,850,
Cash in hand IMWKI
837
507
Closing Balance
£42,424
£46,078
Cash advance for project starting April 2023
Assets {with a value of over £500)
FY 202212023
Purchased < 202212023
Assets
l Total
Purchase
Units
Unlts
Total Purchase
Value {£)
Disposal Accumulated
Depreciation
| Value {£)
Bicycle
li
830
12331
Motorcycle
1.603
I,iio
13701
Pick Up Truck
10,696
16,6961
C105ing Balance
1,603
£12,636
{7,2991
Assets, apart from the pick-up truck, are calculated to depreciate each year by 33%. The pick-up
truck has been revalued for insurance purposes at 5,000,OOOmwk lapprox. £4,000).
One motor cycle was sold for £42. Five pedal cycles were scrapped.
19

The value of Water Works assets taking account of depreciation is £6,942.
(Note: as these are receipts and payments accounts, depreciation is not adjusted for in the financial
statements)
Liabilities
Year Ended Year Ended
3110312023 3110312022
(£)
Independent examination fee
654
426
Closing Balance
£654
£426
Reserves Policy
At the end of this year, Water Works unrestricted funds amount to £15,545 and restricted funds to
£26,879. The budget for 2023 is estimated to be £33,282, which will be made up of all the
unrestricted funds and part of the restricted funds. There will be £10,000 remaining in the restricted
funds, (granted by The Waterloo Foundation ITWFI, after allocating £5,000 for the project in 20231,
which is being kept in reserve to contribute towards the renewal of the sanitation facilities in So
villages over a period of two years. If the charity does not raise sufficient additional funds to
complete the renewal programme, it will be prepared to pay back the TWF money, being held in
reserve.
Fundraising Strategy
Kitchen Table have indicated that they would be willing to consider a proposal for funding for the
provision of water for 2024. There is a possibility of applying for a grant from a fund specifically set
up for small charities.
Water Works anticipates the continuing generous sponsorship from Macduff International, which
realised £6,200 in 2022. We are signed up with "Give As You Live" and 'Easy Fundraising" platforms,
whereby donations are raised by supporters shopping online. We also continue to receive money
from generous benefactors and fund raising activities.
Notes to the Accounts for the year ended 31st March 2023
Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the
England and Wales Charities Act 2011.
20

Grants Received
Donor
Unrestricted
Funds (£)
Restricted
Funds 1£)
Year Ended Year Ended
3110312023 3110312022
(£)
UKAid
io,ooi
io,ooi
39,997
Waterloo Foundation
15,OC()
15,000
Jephcott Charitable Foundation
9,768
9,768
Kitchen Table
6,000
Total
£34,769
£34,769
£45,997
Other Funds received
Unrestricted
Funds 1£)
Restricted
Funds (£)
Year
Ended Year
Ended
3110312023 (£) 31103120221£}
Private Donations
7,063
7.063
5,259
Virgin Money Giving
1,459
Give as You Live
326
326
1,606
Amazon Smile
31
31
50
Gift Aid
loo
loo
965
Village Water fund
790
790
598
MacDuff International
6,200
6,200
5,040
Attendus
21,178
Sales
42
42
136
Bank Interest
107
107
Refund from International
Flights
433
433
Total
£14,302
£790
£15,092
£36,292
21

Repair Service Funds
The Board of Trustees has identified a need to ringfence repair service funds Ivillage Water Fund).
The repair service funds whose sole purpose is for the rehabilitation and repair of previously
constructed waterpoints is as follows..
Opening Balance..
Expenditure
Amount collected in 2022: £ 790
TOTAL
£2,567
£1,878
£ loi-
Jephcott Charitable Trust
A grant of £9,768 awarded by the Jephcott Charitable Trust has been reserved to cover the cost of assisting
four villages meet their water and sanitation needs and for tree planting.
The Waterloo Foundation
A grant of £15,000 from the Waterloo Foundation has been reserved to contribute towards a two-
year programme to revisit 50 previously assisted villages, where we will provide refresher hygiene
trainin& renovate the latrines and handwashing systems and distribute tree saplings
UKAid
A grant of £50,000, in total, was awarded from UKAid's Small Charities Challenge Fund, £39,997 of
which was paid in 2021 to assist 12 villages. £10,001 was received in 2022 towards the cost of the
project in 6 villages.
Nature and Purpose of Funding
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the running of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for a specific purpose.
Related Party Transactions
None
Overseas expenditure
A total of £52,819199% of expenditurel was spent on funding the charit¢s objectives in Malawi.
Expenditure within the UK, which covered financial services, internet charges and fundraising
activity was minimal.
Approved by the Trustees and signed on their behalf:
Samuel J. K. Riley
Treasurer
Date..
22