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

2. 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
3. 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.
4. 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
5. 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.
6. 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

7. Taxation
The Charity is a Registered Charity and is therefore exempt from taxation.
8. 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
9. Investment Assets
The charity held no investment assets at any time during the financial year ended 31 March 2023.
10. Debtors
2023
2022
Trade Debtor5
95.886
60,782
11. Cash at 8ank and in Hand
2023
2022
Current Account
Paypal
TOTAL
11.778
1.060
12,838
32.808
1,704
34,512
12. 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

13. 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
14. 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