2022-03-31-accounts

GROUNDWATER RELIEF ANNUAL REPORT ANO FINANCIAL STATEMENT ST FOR THE YEAR ENDED 31 MARCH 2022 CHARITY REGISTRATION NUMBER:. 1167458 ACCOUNTANCY

CONTENTS Page Contents Reference and admlnistrative detai15 Trustees Report Account3nts Report Statement of Flnanclal Actlvltles Balance Sheet Notes to the Flnanclal Statements Detalled Income and Expendlture Account 9-13 14 Page | I

REFERENCE AND ADMINISTRATIVE DETAILS TRUSTEES Trustee Name K Upton A Bastable E Stevenson Date appolnted June 2016 June 2016 August 2021 Date Re51gned PRINCIPLE OFFICE Room 19 Chlmnels Pa¥k Road Dartington Hall Totnes Devon TQ9 6EQ CHARITY NUMBER 1167458 ACCOUNTANTS VA Accountancv First Floor, The Grlst Mlll Coldharbour Uffculme Cullompton Devon EX15 3EE BANKERS The Co-operatlve Bank l Balloon Street Manchester M60 4EP Page | 2

TRU5TEE5 REPORT TRUSTEES REPORT 202112022 GROUND WATER RELIEF OUR VISION CJroundwalcr Reliefs vision is of a world where groundwater resourccs are developed and m<in¢iged in <1 susliiill<ible and fair way for the benefil of all. OUR MISSION STATEMENT Our mission, focu.ssed on impoverished lind under-re%ourced regions of the world, is through our volunteer membership ol groundw<iler experts lo: l. Provide groundw<iler experlise dnd services to water providers lo supporl Ihc .suslain<ible dcvelopmcnl (Ind m1( ncigemenl of groundwater resources. 2. Support cind build Ihc C<iPctLily of groundwdler profcssion<il,s. 011.IEL'fIvES To provide relief, support, income clnd livclihood OPPOTlunilie8 lo people, anywhcre iii Ilie w()rld, wh() livc in povcrly, or l(Ick (ILLL8% 1() sufficicnl, Siifc. Éiccepl<ible, phy8ic(IIIy (ILLLs8ible and al'lnrdable walLr, by developing Iheir and their water pri)viders' capacily to sus1(iinably develop groundw(Iler resources. OUR PRINCIPLES l. We believe Ihdl groundwiiler res()urces should be mandged fairly lind %usl(iin(Ibly for the benefit of illl. 2. Wc rccogni5e Ihe limitations of any individual <ind will &ilways seek lo work as a LollcLlive, cngiiging the highesl level of CXPLrli.se. 3. We endeclVOUT lo m<ike all d¢ilil coIILcled by Groundwiiler Relief .slaff and members publicly available if (his does not jeopardi5e people's safety or the In¢sl of our partners. 4. We recognise the value in promoting people's understandiiig about groundwater in order to empower them lo be cuslodians of this resource. FINANCIAL REVIEW Following the reduction in oulpul from Groundwater Relief during the Covid-19 pandemic Groundwater Relief((iWR)'s turni)ver bounLed b<lLk from £128,67110 £261,417 surpa.ssing the 2020 turnover of £216,1)00 by 211Yo. Expcndilure was £205,658 with approximately 36Yo being direct costs, providing a nel oper(Iling income of £55,759. Page | 3

MAIN ACHIEVEMENTS BETWEEN APIUL 2021 TO MARCH 2022 TECHNICAL SUPPORT GWR Wds ¢ngaged on w'vcriil high profile groundwater resource assessments including- HydrogeologiLal Assessrnenl of the Soulherii Tihdmd Coastal Plain, Yttmen on behalf of Solidarities Inlernalional. Ficld reporl is av¢iil(Ible through this link: hiips:/lwww.dr()pb()X.LomlslLLbkw4L2qfu9q6n/YLmLn FiLld RLP()TI 20211222.pdPdl-O Groundwaler Feasibility Assessmeni for a Teknaf Well Field designed lo supply 2.7 Mega Litres of water lo Teknaf Municipality, Cox Bazar Dislrtct, B(Ingliidesh. Work was undertaken under a parlner,8hip agreement wilh Oxfam and through UNHCR fullding. Report is available through this link.. hItps'.Ilwww.drapix)x.¢()ml￿YLL4b(F￿h.74V5{)4XIls 3 22 Tckndf%2Uwc11%20field%20gJruun dWcllLr%201ca%ihilily%211a%s¢￿sMQnl.pdf￿dl=I1 Remote technical support to ihe Inlernalional Organi8<ltion for Migration WASH team in Ycmen. Geophy8iLal and borehole siting training course for drilling contractors based in Sierra Leone funded by GOAL. Tr(iining included a two dily progr¢imme in Freetown for drilling coinpanies and for Ihc Ministry of Willer Resources slaff and a 7 day practical training in Kenema Training report is available through thi.% link.. hiips'.//www.di(Iphi)x.com/slyi5wL8vfnOg£w2vlJun21121 GOAL GLI)physiLal TraininLy RLp nrl .$1. .pdl'?dl=Il Commencement of y 3 year project with ACTED in North Ed.81 Syria looking ul Ihe the groundwriler resources of the region. Works over the course of this financiiil year inLluded Lommenceinenl of d desk Sludy and lin inilial ficld assessment. A copy of this field report is avdil(Ible here: hiitxs.'/lwww.Ilri)pbox.cnmlslx8o5v93sbhq271j/P115 NESyria Phasc%201 Ficld%211R¢rx)rl °h211Findl.pdfpdl=O CclP(ILily Building of BRAC through a hydrogenlogisl emplaccmenl with MSF in BdngyladLsh io support 13RAC with the m(Illdgeinenl of w(Iler Supply nclwork% in Ccimp l ofihe Cox's Bazar M¢&iacamp. A copy ot'the handover docuin¢iil provided to BIiAC is available here.. hiip5.'Ilwww.dri)pbox.Lomls/kilu6wqk9gla6uOI/CCF%20Handover%20DoL%20for%20BRAC %20Ruvl.pdfidl=O Geophy,sic(Il inveslig(Itions Lind supervision of (he drilling of a w(tler .8upply borehole for Elevage Health Centre, Bainbari ,Cenlral Alrican Republic. A copy of the final report is availahle here.. hiip%'.//www.IlTupbux.comls/tczkc19cxypey2a/GWR MSF CAR BaMbar1￿el)phY drillin￿[ CEK)rl.pdl'?dl=O A 2D geophysical (Ind hydrogeological .sludy al two locations within Jonglei Siale (Haal & Chuil) and sites within Juba, South Sud<in on behalf of the International Committee of the Red Cross (ICRC). A copy of the final report is available here.. htlps.'Ilwww.dropbox.Lomlsljt94ghm6i4fjiLixIHdai Chuil Jubd%20HydrDgeologica1%20Asse 5smcnl ICRC.pdl'Pdl=O Page 14

STATrFAND MEMBERSHIP Close to the end ol Ihe financial year, Groundwaler Relief employed a fundrili5ing manager, increasing the total staff employed by Groundwater Relief lo 5. The employinenl of the fundraising mdn(Iger wa5 P05.%ible due to the nel operating income received of £55,759. One finanLial yeiir of gTiiLe hds been fiiLlored into the fundriiisers employment Él.s Il is understood Ihal lime will be required before the fundraising potential of Groundwater Reliel is realised. PARTNERSHIP DEVELOPMENTS GWR is now very close lo.signing a Partnership Agreement with MSF, there have been ongoing delays, due lo Cerlain insurancl requirknmenls Ihai didn'l malLh wh<il GWR'S insurers were able to provide. A Piirlner8hip Agreement has slarled lo be developed with Solidarities Inlernalioniil. 11 is envisdged Ih(Il (his agreement will liike lime lo Lomplele dl)d be signed. An Mou hi18 been drafted with the Ministry of Water and Environmenl An Yemen bul has not yel bLLn Signed. FUTURE DEVE4 LOPMENTS Il is hoped Ihiil projecl works started in Yemen and Syria will progress over the next yeiif Lind that Groundwiiler Relief will slarl lo build a relalionship wilh the loLal key slakeholders re8pon8iblc for W¢ilcr supply in Ihcse region.s, supporling them wilh d¢vcloping knuwlcdge Ind undLr%liinding of Ihe hydrogcology in thcsc IoLalilic% ¢ind how bc,sl lo ,su,slainiibly miiniige Ind develop Iliese resource.s. Page 15

ACCOUNTANTS REPORT Independent examinerfs report to the trustee5 of Groundwater Relief I report to the trustees on my examination of the accounts of Groundwater Relief (the Trust) for the year ended 31" March 2022. Respons5bllltles and basls of report As the charity trustees of the Trust 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 Trust's account5 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 1451Sllbl of the Act. Independent examlnerfs statement I have completed my examination. I confirm that no material matte15 have come to my attentlon in connectlon with the examination giving me cause to believe that in any material respect: accountin8 records were not kept in respect of the Trust as required by sectlon 130 of the Act,. or the accounts do not accord wlth those records,. or the accounts do not comply with the applicable requirements concerning the form and content of account5 set out in the Charities IAccounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair vlew which is not a matter considered as part of an Independent examination. I have no concerns and have come atross no other matter5 in connection with the examinatlon to which attention should be drawn in thls report in order to enable a proper understanding of the account5 to be reached. Slgned Name Verity AldrSdge Relevant professlonal quallflcatlon FMAAT Address First Floor, The Grist Mill Coldharbour Uffculme Cullompton Devon EX15 3EE Date 27, January 2023 Page | 6

ST STATEMENT OF FINANCIAL ACTIVITE5 FOR THE YEAR ENDED 31 MARCH 2022 Unrestricted Fund5 2022 Unrestrlcted Funds 2021 Notes Income from Appeals and Donations Charitable Attivities Total Income 15,123 246,294 261,417 21,529 107,144 128,673 Expenditure Net Movement of Funds 1205,658) 55.759 1117,967 10,706 Total Funds brought forward Total Fund5 ¢arrled forward 55,800 111,559 45,094 55,800 All funds are unrestricted All income and expendSture Is derived from continuing activities The notes on pages 10 - IS form part of these flnanclal statement5. Page | 7

BALANCE SHEET ASAT 31 MARCH 2022 31 March 2022 31 March 2021 Notes Flxed Assets Tangible Assets 16.265 19.665 Currènt Ass Debtors Cash èt Bank and in Hand io li 60.782 34,512 95,294 21.060 19.518 40,578 CredStors: Amounts due In one year 12 4.443 4.443 Net Current Assèts 95,294 36,135 Net A55ets 111.559 55,8¢XI Funds of the Charlty Unrestrlrted fvnds 13 111.559 55,81xJ The flnanclal statements on pages 9-14 were approved by the Trustee5 and authorised for issue on: And signed on their behalf by the Chair Date: 29th January 2023 Pagel 8

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31- MARCH 2022 l. Accountin8 Policles Basis Of accounting The financial statements have been prepared under the historic cost convention with items recognised at cost of transaction value unless otherwise stated In the relevant note Isl to the accounts. The financial statements have been prepared in accordance with the Charitles and Trustee Investment Iscotlandl Act 2005, the Charities Accounts Iscotlandl Regulatlons 2006 las amended) and the Statement of Recommended Practice: Accounting and Reporting by Charitie5 preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and RepLsblic of Ireland IFRS 1021 leffective l January 20151 Charities SORP FRS 102, and the Financial Reportiri8 Standard applicable in the UK and Republic of Ireland IFRS 1021. The financlal statements are prepared In sterllng, which 55 the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £. The principal accountlng pollcles adopted are set out below. These flnanclal statements for the year ended 30 September 2017 are the first accounts prepared In accordance wlth FRS 102, the Flnancial Reportlng Standard appllcable In the UK and RepublSc of Ireland. The date of transition to FRS 102 was l October 2015. The reported financlal positlon and financlal performance for the prevlous perlod are not affected by the transition to FRS 102. Publlc Beneflt The Trust constitutes a public benefit entity as defined by FRS 102. Goln8 Concern The financial statements have been prepared on a 8olnB concern basis. The Trustee5 have asse55ed the Trust'5 ability to continue as a going Concern and are confident that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these accounts. Intome Income, including income from investments, Is Sncluded in the year in which the entitlement arises, when it is probable that the income will be received and when the monetary value can be measured reliably. Page 19

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, which is normally upon notification of the interest payable by the bank. Dividends are recognised once the dividend has been declared and notification received of the dividend due. This is normally upon notification by the respective investment managers. Expendlture All expenditure is included on an accruals basis and recognised when therels a legal or constructive obligation lo pay and the monetary value can be measured reliably. All costs have been directlv attributed to one of the functional categories of expenditure in the Statement of Financial Actlvities Icosts of raising funds and charitable activities, including support and governance costsl. The Trust Is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. Donatlons authorlsed to be paid during the accounting year, where the recipient has an expectation of recelpt, are provided for in the finantial statements. Investments Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes net gains and losses arising on revaluations at the year end on disposals during the year (proceeds less purchase cost if purchased in the year or market value at the end of the prevlous year). Debtors Other debtors are recognised at settlement amount due. Cash at Bank and In Hand Cash at bank and in hand includes cash and short term highly liquid Investments with a maturity date of three months or less from the date of acquisltlon or opening of the deposit or similar account. Flnanclal Instruments The Trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Fund Accountlng All funds are held as unrestricted funds and can be used In accordance with the objectives of the Trust. The balance in unrestricted funds represents the free reserves of the Trust. Page | 10

1. Income Unrestricted Funds 2022 Total Funds 2022 Total Funds 2021 Income from Appeals and Donations Charitable Activities Total Income 15,123 246,294 261,417 15,123 246,294 261,417 21,529 107,144 128,673
2. Expenditure Unrestricted Fund5 2022 Total Funds 2022 Total Fund5 2021 Expendlture on Direct Costs Staff Costs Governance and support cost5 Total Expendlture 74,426 99,575 31,657 205,658 74,426 99,575 31,657 205,658 28,387 58,247 31,333 117,967 All governance and support costs are allocated directly agalnst the single charitable activitv.
3. Analysls of Governance and Support Costs Unrestrlcted Funds 2022 Total Funds 2022 Total Funds 2021 Governance and Support Costs Accountants Fee Marketin8 and Publicity Depreciation and similar costs Governance and support costs Total Expendlture 1,116 977 5,422 24,142 31,657 1,116 977 5,422 24,142 31,657 1,038 4,549 6,554 19,192 31,333
4. Trustee Remuneratlon and Expenses No Trustees, nor any persons connected with the, have received any remuneratlon from the Charity durlng the year. No Trustees have recelved any reSmbursed expenses or any other benefits from the Charity durlng the year.

5. Staff Costs The aggregate payfoll costs are as follows.. 2022 2021 Staff Costs during the year were Wage5 and Salaries 99,575 58,247 No employee received Emoluments of more than £60,000 during the year. Page | 11

6. Taxation The Charity is a Registered Charity and is therefore exempt from taxation.

7. Tanglble Flxed Assets Computer Equipment Plant & Machlnery TOTAL C05t As at l April 2021 Additions Oisposals As at 31 March 2022 4,173 42,156 2,022 46,329 2,022 4,173 44,178 48,351 Depreclatlon As at l April 2021 Charge for the year As at 31 March 2022 12,5071 14171 12,9241 124,1571 15,0051 129,1621 126,6641 15,4221 132,0861 Net Book Value at 31 March 2022 1,249 15,016 16,265
8. Investment Assets The charity held no Investment assets at any time durlng the finantial year ended 315t March 2022.
9. Debtors 2022 2021 Trade Debtors 60,782 21,060 11, Cash at Bank and In Hand 2022 2021 Current Account PayPal TOTAL 32,808 1,704 34,512 18,658 860 19,518

10. Credltors: Amounts falllnz due In one year 2022 2021 Trade Creditors Accruals and Deferred Income Wages and Salaries Control TOTAL 1,856 2,587 4,443 Page | 12

11. Unrestricted Funds Unrestricted Funds 2022 Total Funds 2022 55,800 55,759 111,559 Total Funds 2021 45,094 10,706 55,800 Balance brought forward Net movement in year Balance carr5ed fofward 55.800 55,759 111,559

12. Control In the opinion of the trustees there Is no controlling partv.
13. Related party transactlons There were not related party transactions during the year. Page | 13

DETAILED INCOME AND EXPENDITURE ACCOUNT Unrestricted Funds Total to 31" March 2022 Total to 31" March 2021 General Income from Appeals and donations Primary purpose trading Total Income 15,123 246,294 261,417 15,123 246,294 261,417 21,529 107,144 128,673 Expendlture Direct Costs Field Expenses Wages and Salaries Pocket Dipper Expense5 App Development Costs Rent and Rates Insurance Telephone Conference Expenses Trade SubscTlPtion5 Software Promotion and Website C05t5 Printing, P05ta8e and Stationery Recrultmenl Fees Independent Examiner's Fee Travel expenses DeprecSatlon Bank Charges Total Expendlture 174,4261 12,4481 199,5751 174,4261 12,4481 199,5751 128,3871 13,1661 158,2471 14831 12,4191 15,2001 17,4751 17731 12,4191 15,2001 17,4751 17731 12,9521 18,1071 18621 11,3001 11,6901 19771 15551 15361 11,1161 11,7021 15,4221 1441 1205,6581 11,3001 11,6901 19771 15551 15361 11,1161 11,7021 15,4221 1441 1205,6581 14321 12,4741 14,5491 16881 11,0381 16,5541 1281 1117,967) Net Movement of Funds 55,759 55,759 10.706 Reconclllatlon of Funds Total Funds Brought Forward Net Movement of Funds Tot31 Fund5 Carrled Forword 55,800 55,759 111,559 55,800 55,759 111,559 45,094 10,706 55,800 Page | 14