2023-03-31-accounts

GROUNOWATER RELIEF ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31- MARCH 2023 CHARITY REGISTRATION NUMBER: _ 1167458 ACCOUNTANCY

CONTENTS Page Contents Reference and administrative details Trustees Report Accountsnts Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Income and Expenditure Account 9-13 14 Pagell

REFERENCEANDADMINISTRATIVE D￿Alls TRUSTEES Trustee Name K Upton A Bastable E Stevenson Date appointed June 2016 August 2015 September 2021 Date Resigned PRINCIPLE OFFICE Room 19 Chimnels Park Road Dartington Hall Totnes Devon TQ9 6EQ CHARITY NUMBER 1167458 ACCOUNTANTS VA Accountancy Suite 9 Swallow Court Devonshire Gate Sampford Peverell Iverton Devon EX16 7EJ BANKERS The Co-operative Bank l Balloon Street Manchester M60 4EP Pagel 2

TRUSTEES REPORT TRUSTEES REPORT 202212023 GROUND WATER RELIEF OUR VISION Groundwater Relief s vision is of a world where groundwater resources are developed and managed sustainably and fairly for the benefit of all. OUR LIIISSION STATEMENT Our mission is to prevent and relieve poverty by providing technical support to the humanitarian and development sector lo ensure everyone has access to cl¢an water and groundwaler resourc¢s ar¢ sustainably managed. We achieve this by working with a global membership of over 520 experts to help authorities manage groundwater infrastructure aT]d resources, and to build the capacity of groundwater professionals. We b¢liev¢ data can have a profound impact on the understanding and regulation of this vital resource and this knowledge will help vulnerable communities to become the custodians of their resource. OBJECTIVES To provide relief, support, income, and livelihood opportunilies to people. anywhere in the world, who live in poverty, or lack access to sufficient, safe, accepiable. physically accessible, and affordable water. by dcveloping thcir and their water provid¢rs' capacity io susthinably develop groundwaier resources. OUR PRINCIPLES We believe that groundwater resources should be managed fairly and sustainably for the benefit of all. We recognise the limilations of any individual and WTII always seek to work as a collective, engaging the highest level of expertise. We endeavour to make all dats collected by GroLmdwaier Relief staff and members publicly available if this does not jeopardise people's safety or ihe trust of our partners. We recognise the value in promoting peoples underslanding about groundwater in order to empower them to be custodians of this resourtt. Page 13

FINANCIAL REV'IEW Groundwater Relief {GWR)'s turnover has increased from £261,417 in 202112022 to £342,334 which represents GWR'S highest tumover as a charity io dale. The majority of this turnover came froni direct consultancy/project work (£302,354) with fijrther smaller contributions coming from fundraising activities {£39,980). Project costs totalled £161.691. GWR expenditure on salaries totalled £139.051 and expenditure on governance and support costs totalled £48,213 resulting in a net operating income of -£6,621. MAIN ACHIEVEMENTS BETWEEN APRIL 2022 TO LIIARCH 2023 TECHNICAL SUPPORT GWR was engaged on several high-profile groundwater resource assessinents including- Designing and supervising the construction of a well field in Teknaf, Cox's Ba72r District. Bangladesh, to supply 2.7 Mega Litres of water io Teknaf Municipality. This work was undertaken under a partnership agreem¢nt with Oxfam and through UNHCR funding. During the ¢arly part of 2022. GWR and Dhaka University (DU) compleied a groundwater resource assessment of Teknaf Upazila to determine the most appropriate area for well field construction. Geological, geophysical, and hydrogeological inv¢siigations were underiaken to support chaiacterisation of th¢ aquifer systems in Teknaf. Over the course of 2022 Groundwater Relief drilled 6 exploratory holes to support the initial investigation work. supported the tendering of a drilling contractor to drill the production wells and then supervised the production borehole construciion. The project was successful, in lemis of Groundwater Relief meeting its targets, with two production boreholes completed by February 2023. each able to produce over l OOM Ih. meeting the well field specifications. The drilling reports are available through the following links- PH l Boieholc Re rt- Teknaf W¢ll Field Pio PH2 Boreliole Re rt - Teknaf Well Field Pro ecl The proj¢¢l. although of large scale. did not alleviate financial pr¢ssur¢s on Groundwater Relief. The projcct. run through the Oxfam partnership agreement. required Groundwatcr R¢li¢f to claim exact costs incurred to undertake the work only. The project was temiinat¢d by UNHCR abruptly for reasons outsid¢ of Groundwater Reliefs control. Groundwater Relief undertook significant work in ¢arly 2023 whilsi the project filture remained uncertain without full comp¢nsalion. In late 2022 and early 2023 Groundwater Relief undertook a groundwater resource assessment of Ma'rib in Yemen on behalf of the Iniernaiional Organi7Ation for Migration (IOM). Due to the limited amount of available dala regarding groundwater resources and management in Ma'rib city. an initial field investigation was undertaken between November and December 2022. As part of the field mission, key stakeholders were engaged with to understand the current operaiional structures; collate existing infonnation and data together- and to establish a 5mall-scale groundwater rnoniloring network Page14

in the area. Three key aquifer systems of high importance for the city water supply were identified. Historic and more recent data was assessed and demonstrated that groundwater mining has been taking place over several decades in Ma'rib with declining water levels and a delerioration in water quality within Ihe available aquifer systems. The final report from this smdy is available Ihrough this link.. hii s.'Ilwww.dro b0x.c0mi￿vks9caVMdn4 3tKH dro eolo ical /020Srud Marib GIIR v.FINAL 2023. f ?dl=O Growldwater Relief developed a smartphone application (named "Water Dats Rocks") which can be used for groundwater and surface water level monitoring data collection. With support from Bristol University, GWR lest piloted the phone application in Sierra Leone in collaborntion with the National Water Resource Managetnent Agency (NWRMA). A list of recommendations was developed and GWR are Currently seeking funding to support app improvements before running 2 second pilot in 2023. On behalf of Médecins Sans Frontières Brussels. GWR carried out a 2D geophysical and hydrogeological study for 19 potable water supply boreholes across key medical facilities and cominunities in Maban County, Upper Nile Stste, South Sudan and Al Kurmuk County. Blue Nile State, Sudan. Work included.. undcrtaking a hydrogeologi¢al d¢sk study to build a conceptual understanding- developing a 3D geological Leapfrog Model to assist with the remote siting of boreholes in the area immediately surrounding Bunj. Cary out fieldwork to collect 2D Electrical Resistivily Tomogrdphy (ER T) survey dats and obtain mor¢ inforniation about existing groundwater supplies. 15 sites werc idcntifi¢d for drilling poteniial waicr supply bor¢holes. A field report associated with the study outputs is available through ihis link.. P l ?) MSFOCB Suuilisudan FieldRe STAFF A.ND fvIEMBERSHIP Groundwater Relief staff team remained stable wilh five sthff employed. Groundwater Reliefs technical membership increased froin 425 meTnbers to 485 members. PARTNERSHIP DEVELOPMENTS GWR successfully signed a global framewot* agreeinent with Médecins Sans Frontières Holland. In addition, a 3-y¢ar Mou was signed with the Ministry of Water and Environment in Yemen. A Partnership Agre¢ment with Solidarities International has been developed over the course of the year and it is envisaged that this agreement will b¢ signed next financial year. FROM START UP TO ST ABILITY Groundwater Relief held a stralegic planning week in January of 2023. The key outcome from this week was that Groundwater Relief needs to transilion from a start up to a more slrnctured and sustainable organisalion. To support this transition. resources must be assigned towards developing Groundwater Reliefs govemanc¢ and management frameivork including defining: siraiegic goals. organisational values; resource p12ns' perforniance management frameworks" competency matrix. and improved financial strategy. Pagel S

ACCOUNTANTS REPORT Independent examlnerfs report to the trustees of Groundwater Relief report to the trustees on my examination of the accounts of Groundwater Relief (the Trust) for the year ended 31" M3rch 2023. Responsibilities and basis of report A5 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 respett of my examination of the Trusys 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 examlnerfs ststement I have completed my examination. I Confirm that no material matters have come to my attention in connection with the examination giving me tau5e to believe that in any material respett.. accounting records were not kept in respect of the Trust 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 applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I have no concerns and have torne across no other matters in connection with the examinatio￿ to which attention should be drawn in this report in order to enable a proper understanding of the atcounts to be reached. Signed Name Verity Aldridge Relevant professional qualification FMAAT Address Suite 9 Swallow Court Devonshire Gate Sampford Peverell Tiverton Devon EX16 7EJ Date 30" January 2024 Page16

STATEMENT OF FINANCIAL AcfiviTES FOR THE YEAR ENDED 31 MARCH 2023 Unrestrlcted Funds 2023 Unrestrirted Funds 2022 Notes Income from Appeals and Donations Charitable Activities Total Income 39,980 302.354 342,334 15,123 246,294 261.417 Expenditure Net Movement of Funds (348,955) 16,621) (205.6581 55,759 Total Funds brought forward Total Funds carried forward 111.559 104.938 55.8CKJ 111.559 All funds are unrestricted All income and expenditure is derived from continuing attivities The notes on pages 10- 15 fom part of these financial statements. Page17

BALANCE SHEET AS AT 31- MARCH 2023 31 March 2023 31 March 2022 Notes Fixed Assets Tangible Asset5 13,3C(S 16,265 Current Assets Debtors Cash at Bank and in Hand io li 95.886 12,838 108,724 60,782 34,512 95,294 Creditors: Amounts due in one year 12 117,0861 117.0861 Net Current A55ets 91,638 95.294 Net Asset5 104,938 111,559 Funds ofthe Charlty Unrestricted funds 13 104,938 111,559 The financial statements on pages 9-14 were approved by the Trustees and avthorised for issue on: And signed on their behalf by the Chair of Trustees 3110112024 K Upton Date: Pagel 8

NOTES TO THE FINANCIAL STATEMEiifs FOR THE YEAR ENDED 31" MARCH 2023 l. Accounting Pollcies 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 Charities and Trustee Investment Iscotlandl Act 2(KJ5, the Charities Accountslscotlandl Regulations 2006 las amended) and the Statement of Recommended Practice= Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151 Charities SORP FRS 102, and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The financial statements are prepare(l in sterlin& which is the funrtional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £. The principal accounting policies adopted are set out below. These financial statements for the year ended 30 September 2017 are the first accounts prepared in accordance with FRS 102. the Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was l October 2015. The reported financial position and financial perfomance for the previous period are not affected by the transition to FRS 102. Publlc Benefft The Trust constitutes a public benefit entity as defined by FRS 102. Going Concern The financial statements have been prepared on a going concern basis. The Trustees have assessed the Trusys 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. Income Income. including income from investments. Is included 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. Page19

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. Expenditure All expenditure is included on an accruals basis and recognised when there is a legal or construrtive obligation to 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 Activities (Costs of raising funds and charitable artivities, includin8 SUPPOrt and governance costsl. The Trust is not registered for VAT and accordingly expenditure is shown gr055 of irrecoverable VAT. Donations authorised to be paid during the accounting year. where the recipient has an expectation of receipt, are provided for in the financial statements. Investments Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes net gains and1055es 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 previous yearl. 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 terni highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account. Financlal Instruments The Trust only has financial assets and financial liabilities of a kind that qualify a5 basic financial instrLJments. 8asic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Fund Accounting All funds are held as unrestricted funds and can be used in accordance with the objertives of the Trust. The balance in unrestrirted funds represents the free reserves of the TrusL Page | 10

1. Income Unrestricted Funds 2023 Total Funds 2023 Total Funds 2022 Income from Appeals and Oonations Charitable Activities Total Income 39,980 302.354 342.334 39,980 302.354 342.334 15.123 246.294 261.417
2. Expendlture Unrestricted Funds 2023 Total Funds 2023 Total Funds 2022 Expendlture on Direct Costs Staff Costs Governance and support Costs Total Expenditure 161.691 139.051 48,213 348.955 161,691 139,051 48,213 348,955 74,426 99,575 31,657 205.658 All governance and support costs are allocated directly against the single charitable activity.
3. Analysis of Governance and Support Costs Unrestricted Funds 2023 Total Funds 2023 Total Funds 2022 Governance and Support Costs Accountants Fee Marketing and Publicity Depreciation and similar costs Governance and support costs Total Expenditure 996 82 4.433 42,702 48,213 996 82 4,433 42,702 48.213 1,116 977 5,422 24,142 31.657
4. Trustee Remuneration and Expenses No Tru5tee5, nor any persons connected with the, have received any remuneration from the Charity during the year. No Trustees have received any reimbursed expenses or any other benefits from the Charity during the year.

5. Staff Costs The aggregate payroll costs are as follows: 2023 2022 Staff Costs during the year were Wages and Salaries 139.051 99.575 No employee received Emoluments of more than £60.(KX) 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 & Machinery TOTAL Cost As at l April 2022 Additions Disposals As at 31 March 2023 4,173 1,468 44,178 48.351 1,468 5.641 44,178 49,819 Depreciation As at l April 2022 Charge for the year As at 31 March 2023 12,9241 16791 13,6031 129,1621 13.7541 132.9161 132,0861 14.4331 {32,086) Net Book Value at 31 March 2023 2,038 11,262 13.300
8. Investment Assets The charity held no investment assets at any time during the financial year ended 31 March 2023.
9. Debtors 2023 2022 Trade Debtor5 95.886 60,782
10. Cash at 8ank and in Hand 2023 2022 Current Account Paypal TOTAL 11.778 1.060 12,838 32.808 1,704 34,512

11. Creditors: Amounts lalling due in one year 2023 2022 Trade Creditors Actruals and Deferred Income Wages and Salaries Control TOTAL 2,113 14,973 17,086 Page | 12

12. Unrestricled Funds Unrestrlcted Funds 2023 111.559 16.6211 104,938 Total Funds 2023 111.559 16.6211 104,938 Total Funds 2022 55,800 55,759 111.559 Balance brought forward Net movement in year Balance carried forward

13. Control In the opinion of the trustees there is no controlling party. IS. 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 2023 Total to 31 March 2022 General Income from Appeals and donations Primary purpose trading Total Income 39.980 302,354 342,334 39,980 302,354 342,334 15.123 246,294 261,417 Expenditure Direct Costs Field Expenses Wages and Salaries Pocket Dipper Expenses App Development Costs Rent and Rates Insurance Telephone Conference Expenses Trade Subscriptions Software Promotion and Website Costs Printin& Postage and Stationery Recruitment Fees Independent Examiner's Fee Travel expense5 Depreciation Bank Charges Total Expenditure {161,691} 13,8961 {139,0511 11921 112,3791 15.4981 110,7831 17991 {1.6571 11,6651 14,4681 1821 14941 1161.6911 13,8961 1139,0511 11921 {12.3791 {5,4981 110,7831 17991 11.6571 11,6651 14.4681 1821 14941 174,4261 12,4481 199,5751 12,4191 15.2001 17,4751 17731 11,3001 11,6901 19771 ISS51 15361 11,1161 11,7021 15,4221 1441 {205.6581 19961 17111 14,4331 11601 {348.955) 19961 17111 14,4331 11601 1348.9551 Net Movement of Funds 16,621) {6.6211 55,759 Reconullatlon of Funds Total Funds Brought Forward Net Movement of Funds Total Funds Carried Forward 111.559 16.6211 104.938 111,559 16,6211 104.938 55,8(KJ 55,759 111,559 Page | 14