Charity registratlon number 1167458 (England and Wales) GROUNDWATER RELIEF ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
GROUNDWATER RELIEF LEGALAND ADMINISTRATIVE INFORMATION Trustees K Upton A Bastable E Stevenson M Rosling S Poulter (Appointed 10 December 2024) (Appointed 10 December 2024) CEO G Burrows Charity number 1167458 Registered offlce Room 19. Chimmels Park Road Dartington Hall Totnes TQ9 6EQ Auditor Darnells Audit Limited Quay House Quay Road Newton Abbot Devon TQ12 2BU Bankers CtTroperative Bank PLC P.0. Box 101 1 Balloon Street Manchester M60 4EP
GROUNDWATER RELIEF CONTENTS Page Trustees, report Statèment of Trustees, responsibilities Independent audito$ report 10-12 ststement of financial activities 13 Balance sheet 14 Statement of cash flows 15 Noles to the financial statements 16-26
GROUNDWATER RELIEF TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordan with the accounting policies set out in nole 1 to the financial statements and comply with the Charity's Constitution dated 1 November 2015 and "Accounting and Reporting by Charities.. Ststement 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). Objectives and actlvities To prevent and relieve poverty and sickness and promote the good health of people anywhere in the world by developing their and their waler providers capacity to sustsinably use and develop groundwater resources. Our Mission Groundwater Reliefs mission is to alleviate poverty and suffering through working wth others to provide safe and affordable water supplies. Howwe work We undertake this mission through a core team of staff, and a global membership of groundwater experts. We engage our expertise wilh organisalions and government authorities whose remit is to provide safe, affordable and sustainable water supplies to vulnerable populations. We resource this work through.. charging consultation lees to International Non-Government Organisations {INGOs) and United Nations (UN) organisations who engage our seNices,' applying for grants with partner organisations- and the generous voluntary provision of support from OLtr membership. Core Values Throughout all of our work are four core values, which shape how we work and deliver our services. Integrity- We will not compromise on our Independen and impartiality as we provide technical support. Professionalism - We deliver practical, high quality, technical expertise within the context and constraints of disaster response and low-income economies. Collaboration - We always seek to work as a ¢ollective. engaging the highest level of expertise. sharing dats and information. Respect- We respect those that work for us, those we work alongside and those we serve. Back round Over two billion people live in counlries where water supply is inadequate. This is due to economic challenges resulting in inadequate investment and development of waler supply infrastructure- and limited physical availability of fresh water. Groundwater constitutes 99% of the world's liquid fresh water and provides the source for 49% of global domestic water and 43 % of irrigation water. Groundwater resources are, however, poorly understood as they are inheritably difficult to see, quantify and manage. Significant investment in groundwater infrastructure is being squandered due to a lack of expertise. Groundwater resources are coming under increasing pressure due to over-extraclion. leading to dedines in groundwater levels. saline intrusion and decreases in surface water flow., and through pollution from industry, agriculture and poor waste management. Groundwater Relief (GWR) was set up in 2015 to fill the recognised skill gap within the humanitarian and development sectors. Through our global membership of groundwater experts, GWR provides organisalions wth specialist suppori to conceptualise, assess, develop and manage groundwater resources. We work with local water users, water providers, govemment and academia to build capacity, promote data sharing and equip local staff to deliver water to those most in need.
GROUNDWATER RELIEF TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In a changing global climate and wlh increasing demand for water, projected to grow by 1 % per year, groundwater is an even more critical water resource. Criteria used forassessing success F.xircTnely high High Medium to hlgl) Loyi (o medjum 111 Low MCCOfdiiig io $1$$ at UiUa¥ rfreti&riD-. midcl4e-Jl-(he.rgad lu:ui'e vhert &einp*ra¢u.'eJ Increots. by-.8"C 10 4.0=C by IG9 Public benefit In all activities undertaken by the Charity, the Trustees have taken into account The Charity Commission guidance on public benefit and, in our opinion. all of the activities have benefitted the public. The Charity provides public benefit by endeavouring to provide relief. support. income. and livelihood opportunities to people, anywhere in the world, who live in povety, or lack access to sufficient, safe. acceptable, physically accessible, and affordable water, by developing their and their water providers. capacity to sustainably develop groundwater resources. Achlevements and performance Groundwater Relief grew during the year, and income exceeded £1 million for the first time ever, which was a significant milestone. The membership of groundwater experts around the world also grew, numbering just shy of 600 by Ihe end of the financial year. The most material project was with the International Organization for Migration (IOM) in South Sudan {the charity's largest ever contract). other work was also undertaken in smaller projects in South Sudan and Northeast Syria. Additional partner organisations have included Agency for Technical Cooperation and Development (ACTED). Mèdecins Sans Frontières (MSF) and Oxfam. A Slralegic Plan for 2025 - 2030 has been developed, providing a roadmap for future growth and prioritisation. A measured and fully funded gradual increase in staff numbers will facilitate this growth, along with a focus on motivation and retention of existing staff. As the charity expands there will be further work on ensuring the robustness and completeness of policies and procedures.
GROUNDWATER RELIEF TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Technical Su ort SOUTH SUDAN IOM- South Sudan The IOM contracted GVVR to lead a consortium of organisations to undertake a feasibility assessment to identify flood and drought risk reduction measures within the selected priority counties, under a project titled Enhancing Community Resilience and Local Governance Project 11 (ECRP 111. This World Bank funded project was managed by the Ministry of Finan & Planning (MOFPI wth the Local Govemment Board ILGB) on behalf of the Government of SoLrth Sudan (GOSS) and implemented by the International Organization for Migration (IOM). GWR'S brief was to undertake a feasibility assessment to identify flood and drought risk reduclion measures within selected priority counties of South Sudan. Works were undertaken over the period between April 2024 and October 2025 wth the focus being on Rubkona, Fashoda, Pibor, Twic East and Duk. The feasibility assessment included= climate modelling of the Nile Basin. onstruction of a hydrological model for the Nile Basin-, construction of a HECRAS hydraulic model thal encompassed the five priority counties. SQCiOweGonomic surveys within all five counties- development of a country wide groundwater map., a geotechnical study., receptor vulnerability mapping- historical flood analysi5- development of flood risk maps. development of an inventory of potential flood and drought risk interventions., stskeholder mapping- community consultation in the five counties to develop a longlisl of flood and drought risk reduction measures for each county., and a national consultstion process to shortlist and approve intervenlions for inveslment. A longlist of complementary and mutually supportive interventions across a range of scales were developed including.. major infrastructure investment which includes flood defences. measures to manage surface water flood risk. and access to safe water supply. 'small-scale' investments that may be applied at household level to improve the flood resilience of homes as well as measures to improve livelihood diversification. implementation investments which included setting up monitoring systems to inform and improve predictive flood modelling into the future, and investments to assist with institutional slrengthening and capacity building. The project was deemed to be very successful with good feedback coming from the IOM. the Government of South Sudan and the World Bank.
GROUNDWATER RELIEF TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fishing boats at Bentiu town in South Sudan with flooded and destroyed forest in foreground IOM-Wau. South Sudan GWR supported the IOM with the identification of sites for drilling water supply boreholes for new internally displaced person {IDP) resettlement sites at Hai Masna and Khor Malang (Naivasha) near Wau. The combined settlements are expected to host 1,500 households, wilh a total daily water demand of 270 m.. GWR conducted a desk and field-based groundwater assessment. including 2D Electrical Resistivity Tomography surveys and a hydro-survey, to identify suitable borehole locations within the fractured and weathered crystalline basement aquifer system. Geophysical training to IOM staff in Wau. Drilling supetvision training was also conducted at the drill site to the right of the picture. In addition. GWR provided drilling supeNision training and geophysical training to the IOM team based in Wau. Drilling works will be ongoing over the course of the next year. IOM- Rubkona Water Supply GWR continued its long-standing technical support to the IOM in South Sudan, assisting with plans to drill production boreholes at Rubkona Town. Bentiu Town and Bentiu IDP Camp. Across these locations. IOM aims to construct between two and six new production wells, along with a replacement borehole in Bentiu IDP Camp where the existing source is affected by turbidity and sediment. Drawing on GWR'S previous work in Bentiu Protection of Civilians {PoC) site and regional hydrogeological experience, GWR prepared preliminary borehole designs to support IOM'S procurement of well consumables to be procured internationally and to assess local contractor capacity to be able to Construct the boreholes at design requirements.
GROUNDWATER RELIEF TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 NORTH EAST SYRIA MSF-OCA- Al Hol Groundwater Relief conlinued its technical support to MSF Amsterdam Operational Centre IMSF-OCA) at Al Hol refugee camp in North East Syria. MSF-OCA was reliant on water from a nearby spring treated by Reverse Osmosis (RO) to supply water to the camp but declining spring flows created an urgent need for a more reliable groundwater source. GVVR previously completed a groundwater assessment in 2020, identifying two potential aquifer systems that may support a new produclion borehole. Building on this baseline GWR supported MSF-OCA with reviewing drilling contractor capacity and preparing tender documents. Following contract award GWR supported and supervised the borehole ¢onstruction. The borehole was successful meeting MSF-OCAS requirèments for the camp. ACTED - Syrla Although field activity was limited this year, the groundwater monitoring neOrk established previously was maintained, with GWR providing targeted support in data analysis. GWR also worked with ACTED to develop and agree proposals to expand the monitoring neOrk and investigate critical wellfields supplying the area. This work will be implemented in the next financial year. DRILLING COURSE In November 2024. GWR working in collaboration with University of Birmingham's Msc hydrogeology department, and with additional support from WJ Drilling. held a three-day practical hands-on drilling supervision course in the grounds of the university itself. Led by renowned specialists, the course was attended by over 30 people consisting of Msc students and individuals from INGOS and private companies. GUIDANCE DOCUMENTATION GWR was successful in its tender from Oxfam to develop practical guidance on 12 priority areas related to climate resilien and risk reduction for climate change in the WASH sector at the global level. Funded by the Geman Federal Foreign Office {GFFO) and co-ordinated by Oxfam the project was titled °Guidance on WASH Resilience and Risk Reduction for Climate Change.. Started in early 2025 the project, and guidan¢e documentation, is due for completion in the next financial yèar. Staff and Membershi Groundwater Relief has a membership scheme in which individuals are able to provide their technical knowledge in support of humanitarian and development projects. Members are located all over the world and provide a myriad of expertise in support of groundwater projects Co-ordinated by Groundwater Relief. These projects are not exclusive to but are mainly in sub-saharan Africa, the Middle Easl and the Far East. By March 2025 the membership was 597. During the year in review the Head of Operalrons left in August 2024. and at the same time a Hydrogeologisl. Following Iheir intemship a Project Co-ordinator started in December 2024, and also in the same month a Hydrogeologist started. A second Hydrogeologist started in February 2025. By March 2025 the staff group was five. The Charity was delighted to continue its intern programme to help develop groundwater specialists, and was especially delighted in Ihat this year's individual was employed as a Projed Ccpordinator.
GROUNDWATER RELIEF TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financlal revlew Total income for the year was £1,355,000 (2024- £269,987) with the increase mainly being the result of a ECRP 11 project with IOM in South Sudan. Income from monetary donations was £7,572 (2024: £38,074) with no specific appeals in the year. A donation from Bentley Seequent of underground surfa¢e mapping sofvare with a value of £41.41812024: £41,418) was also received in the year and the Trustees are extremely grateful for this generous gift. Grant income was £32,000 (2024.. £nil) from the Sir Halley Stewart Trust for a project in Yemen which started in 2025126. Project costs totalled £949,286 {£2024'. £126,641), staff costs totalled £141,616 (2024- £149,374), costs of raising funds totalled £441 {2024'. £94), governance and support costs totalled £44,692 {2024'. £54,359) and foreign exchange losses totalled £4,505 (2024.. £2,645). There was a surplus in the net movement in funds for the period of £214,460 (2024- deficit of £63,126). Totsl funds at 31 March 2025 were £293,037 (2024: £78,577). totsl restricled funds were £39,172 (2024.. £7,172) and total unreslricted funds were £253,865 {2024= £71,405). Within unrestricted funds are designated funds of £25.200 (2024: £nil) held to eslablish six months running Costs in the eventuality that if income ceased there would be time to find new sources and of £12,000 (2024.. £nil) for the purpose of replacing work equipment or purchasing new equipment. We would like to thank all of those who have supported the Charity during the course of the year, support Ihat has enabled Groundwater Relief to accomplish so much. The range of support stretches from those who give a regular monthly donation. to our members who give their invaluable lime and technical knowledge. We would specially like to thank the University of Birmingham and WJ Drilling whose collaboration made the drilling course possible and Seequent for the use of their software throughout the year. The free reseNes of the Charity at 31 March 2025 were £243,531 (2024 £59.696). The Charity's policy on reserves is to aim for a reserve equivalent of up to six months running costs. Plans forfuture periods In February 2025 the Trustees agreed Groundwater Reliefs strategy for 2025 - 2030. Developed over the past eighteen months the strategy focusses on four key objectives=_ Humanitarian Groundwater Services: Provide a world class groundwater technical advice service for WASH (Water, Sanilation and Hygiene) actors working in the humanitarian sector. 1. Sustsinable Groundwater Management.. In targeted countries, work with regulators to improve management of vulnerable aquifers. 2. Membershlp Engagement.. Expand and utilise effectively our global membership of groundwater experts to increase our capacity to meet our objectives. 3. Start-up to Stability: Achieve organisational growth and stability to better deliver our services and meet our charity objectives. echnical ob-ectives GWR aims to maintain a world class grounthater specialist service for the Humanitarian Sector, addressing requests and needs as they are required. Working closely with our membership, and increasing our equipment portfolio, will be vital in ensuring we reach Ihis objective. We also aim to expand our collaboration with water authorities in key target locations, namely Sierra Leone, South Sudan, Syria and Yemen. Supporting these authorities wilh understanding, managing and financing the management of their groundwater resources.
GROUNDWATER RELIEF TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management Groundwater Relief is a charitable incorporated organisation registered with The Charity Commission in England and Wales under charity number 1167458. It was registered on 6 June 2016 and is governed by it's constitution dated 1 November 2015. The Trustees, who are also the directors for the purpose of company law, and who served during thè year and up to the date of signature of the financial statements were.. K Upton A Bastable E Stevenson M Rosling S Poulter (Appointed 10 December 2024) (Appointed 10 December 2024} Recmitment and appointment of twstees During the year th new Trustees joined the board, expanding the size from three to five trustees. Dr Kirsty Upton stood down as Chair in May 2025 having been in the role since the Charity's foundation and we would like to thank her for all her hard work and leadership over this period, and we are delighted she remains as a Trustee on the Board. When appointing new Trustees, the Board of TNstees take into account the appropriate skills, knowledge and motivation of potential appointees. Trustees are appointed by a general resolution at Trustees, meetings. Tnistee induction and tTrining The Charity provides to all new Trustees information about the organisation, a copy of the governing document, guidance on Trustee responsibilities. organisational structure, background information to the work of the organisation and other infomiation to support the Trustee in carrying out their role effectively. Existing Trustees are given updates as they arise. Organisational stmcture The Board of Trustees administers the Charity and meets on a regular basis. A Chief Executive Officer is appointed by the Trustees to manage the day to day operations. The Trustee Board has seen a general improvement in its organisation with quarterly meetings and the formation of a human resources sugroup to help the overall Board with recruitment decisions brought forward by the CEO. Risk management The Board have identified the major risks that the organisation is exposed to and implemented systems to manage those risks. In particular, health, safety, security and environmental risks were discussed at Trustee meetings to develop policy, implementation and communication of a future higher level of risk management over the next 12 months. Auditor In accordan wilh the company's articles. a resolution proposing that Darnells Chartered Accountants be reappointed as auditor of the company will be put at a General Meeting.
GROUNDWATER RELIEF TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Dlsclosure of information to audltor Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to Identify such relevant information and to establish that the auditor is aware of such information. The Trustees, report was approved by the Board of Trustees. M Rosling Trustee Jan 26, 2026
GROUNDWATER RELIEF STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also the directors of Groundwater Relief for the purpose of company law, are responsible for preparing the Trustees, Report and Ihe financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice). Company law requires the Trustees to prepare financial slatements for each financial year which give a true and fair view of the stale of affairs of the Charity and of the incoming resour$ 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 suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concern basis unless it is inappropriate 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 frjr safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
GROUNDWATER RELIEF INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GROUNDWATER RELIEF Opinion We have audited the financial ststements of Groundwater Relief (the 'Charity') for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndards, including Financial Reporting Slandard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practi¢e). In our opinion. the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 Marth 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prèpared in accordance with the requirements of the Companies Act 2006. Basis for oplnion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Audiloffs responsibilrties for the audit or the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevanl to our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material UnrtaIntieS relating to events or conditions thal. individually or collectively, may casl significant doubt on the Charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our audilor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so. consider whether the other information is malerially in¢onsistent wth the financial statements or our knowledge obtsined in the course of the audit, or otheise appears to be materially misstated. If we identify such material inconsistencies or apparent material misststements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on Ihe work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescrlbed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of our audit.. the information given in the Trustees, report for the financial year for which the financial statements are prepared, which includes the directors. report prepared for the purposes of company law, is consistent with the financial statements- and the directors, report included within the Trustees. report has been prepared in accordance with applicable legal requirements. 10-
GROUNDWATER RELIEF INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF GROUNDWATER RELIEF Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report induded within the Trustees. report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us- or the financial statements arè not in agreement with the accounting records and returns., or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. or the Trustees were not entitled to prepare the financial statements in accordance with Ihe small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a strategic report. Responsibilities of Trustees As explained more fully in the statement of Trustees. responsibilities, the Truslees, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to Continue as a going concern. disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to Cease operations, or have no realistic altemative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and lo issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance wth laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatemenls in respect of irregularities, including fraud. The risk of not detecting a malerial misstatement due to fraud is higher than the risk of not detecting one resulting from error. as fraud may involve deliberate concealment by, for example. forgery, misrepresentation or through collusion. The extent to which our prOdureS are capable of detecting irregularities, including fraud. is detailed below. However, the primary responsibility for the prevention and deteclion of fraud rests with those charged wilh governance of the company and management. The laws and regulations identified as being of significance in the context of the charitable company are.. Compliance with the Charities Act 2011 and the CompaniesAct 2006. The extent to which our procedures are capable of detecting irregularities, induding fraud. is detailed below. Enquiry of management and those charged with governance around actual and potential litigation and laims. Reviewing financial ststement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of management override of ¢ontrols, including through testing journal entries and other adjustments for appropriateness, and evaluating the business ralionale of significant transactions outside Ihe normal course of business. 11
GROUNDWATER RELIEF INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF GROUNDWATER RELIEF Other matters: Prlor year comparatlves In forming our opinion on the financial statements we have considered the adequacy of the disclosures made in note 2 to the financial statements Conrning the fact that the comparative figures in these financial statements were not audited as the charity's size was below the audit threshold. Additionally, disclosures have been made in note 3 to the accounts regarding a restatemenl of the prior year figures to correct a material error. Our opinion is not modified with respect to the matters disclosed in notes 2 and 3. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullesl extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report. or for the opinions we have formed. Sean Murphy BA FCA (Senior Statutory Auditorl For and on behalf of Darnells Audit Limited, Statutory Auditor Chartered Accountants Quay House Quay Road Newton Abbot TQ12 2BU Date: .. Z.%....Q* 2£) 12-
GROUNDWATER RELIEF STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restrlcted funds funds Total Unrestricted Restricted funds funds Totsl 2025 2025 2025 2024 as restated 2024 2024 as restated Notes Income from: Donations and appeals Charitable activities Investments 48,990 1.273,900 110 32,000 80,990 1,273,900 110 44,181 190,495 35,311 79,492 190,495 Total income 1,323.000 32,000 1,355,000 234,676 35,311 269,987 Expenditure on: Raising funds Charitable activities 441 1,135.594 441 1,135,594 94 302,235 94 330,374 28.139 Total expenditure 1,136.035 1,136,035 302,329 28,139 330,468 Net incomel(expendlture) 186,965 32.000 218.965 (67.653) 7,172 (60,481) Other recognised gains and losses: Other losses 13 (4,505) (4.505) (2,645) (2,645) Net movement In funds 182,460 32,000 214,460 (70,298) 7,172 {63,126) Reconciliation of funds: Fund balances at 1 April 2024 As originally reported Prior year adjustment As restated 34, 640 36, 765 71,405 7,172 41,812 36, 765 78,577 141,703 141, 703 7.172 141,703 141,703 Fund balances at 31 March 2025 253,865 39,172 293.037 71,405 7.172 78,577 The statement of financial activities in¢ludes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 13-
GROUNDWATER RELIEF BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 as restated Notes Fixed assets Tangible assets 14 10,334 11,709 Current assets Debtors Cash at bank and in hand 15 638,193 130,324 61,916 18,672 768,517 80,588 Creditors: amounts falling due within one year 16 (485,814) (13,720) Net current assets 282.703 66,868 Total assets less current liabilities 293.037 78.577 The funds of the Charity Restricted income funds Unreslricted funds 18 19 39.172 253,865 7,172 71,405 293,037 78,577 Jan 26, 2026 The financial statements were approved by the Trustees on ....... M Rosling Trustee 14-
GROUNDWATER RELIEF STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 as restated Notes Cash flows from operating activities Cash generated from operations 22 113,419 7,886 Investlng activities Purchase of tangible fixed assets Investment income received (1.8771 110 (2,052) Net cash used In Investing activities (1,767) 12,052) Net cash generated from financing activities Net Increase in cash and cash equivalents 111,652 5,834 Cash and cash equivalents at beginning of year 18.672 12,838 Cash and cash equivalents at end of year 130,324 18.672 15-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Groundwater Relief is a charitable incorporated organisation (CIO) registered in England & Wales. The registered office is Room 19. Chimmels. Park Road. Dartington Hall, Tolnes, TQ9 6EQ. 1.1 Accounting convention The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and with the Charities Act 2011. The Charity is a Public Benefit Entity as defined by FRS 102. The financial ststements are prepared in sterling, which is Ihe functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historic cost convention with items recognised at cost of transaction value unless othetwise stated in the relevant note(s) to the accounts. The principal accounting policies adopted are set out below. 1.2 Golng concern The financial statements have been prepared on a going concern basis. The Trustees have assessed the Charity's ability to continue as a going concern and are confident that the Charity has adequate resources to continue in operational existence for the ft)reseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these accounts. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial stalements. Restricted funds are subjed to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity has entitlement to the funds, it is probable that Ihe income will be received, and the amount can be measured reliably. Donations and legacies are recognised when the charity is notified of the amount and settlement is probable. Grants are recognised when the terms and conditions attached to the grant have been met or are thin the charitls control to meet. Income from charitable activities is recognised as earned, according to the terms of the relevant ¢onlract or agreement. Donated goods. facilities, and services are recognised at their fair value when received. provided they can be reliably measured. 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. 16-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Expenditure Liabililies are recognised as resources expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounled for on the accruals basis and includes irrecoverable VAT. Expenditure is allocated to Gategories either on a direct or a usage basis. Expenditure attributable to meeting the aims and objectives, including the support costs, is included in harilable activities. Governance costs comprise all costs involving the public accountability of the Charity and ils compliance wth regulation and good practice. These costs include the costs related to the audit, independent examination and legal fees. Overhead costs incurred wholly or mainly in support of expenditure on the objects of the Charity or other trading activities and being an integral part of the costs of carrying out those activities, are separately analysed within Charitable Expenditure in the Statement of Financial Activities as appropriate. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequenlly measured at cost or valualion, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Plant and machinery Computer equipment 250A reducing balance basis 254/0 reducing balance basis The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash at bank and in hand includes cash and short term highly liquid investments with a maturiiy date of three months or less from the date of acquisition or opening of the deposit or similar account. 1.8 Financlal Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially reGognised at transaction value and subsequently measured at their settlement value. Basic financlal assets Trade and other debtors are recognised at the settlement amount due after any trade discount5 offered. Prepayments are valued at the amount prepaid net of any trade discounts offered. BasiG financial liabilities Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 1.9 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 17-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Prior year comparatives The financial statements for the year ended 31 March 2024 were not audited as the charity was exempl from audit due its small size. Consequently, the comparative figures disdosed in these financial statements have not been audited. Prior YearAdjustment The charity is donated the use of specialist software. In prior years the donation has not been accounted for in the accounts. As a consequence the comparatives in these financial statements have been restated. The total of unrestricted funds at 1 April 2023 and at 31 March 2024 have increased by £36,765 as a result of the restatement. Both unrestricted income from donations and appeals, and, unrestricted charitable aclivities for the year ended 31 March 2024 have been increased by £41,418 to reflect the donated SOare. This has £Nil effect on the net movement offunds for 2024. Additionally. the 2024 comparative figures have been restated to reanalyse direct staff costs totalling £149,374 as direct staff costs of £119,814, and support staff costs of £29,560, in order to provide a better understanding of the activities of the charity. Income from donations and appeals Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Totsl 2025 2024 Donations and gifts Grants 48,990 48,990 32,000 44,181 35,311 79,492 32,000 48,990 32,000 80,990 44,181 35.311 79.492 Donatlons and gift5 Big Christmas Give Big Green Give Peter Slebbing Memorial Trust Arden Wells Danish Refugee Council Bentley (Seequent Systems) Bentley (Seequent Systems) software Other 3,845 10,754 3,845 10,754 5,000 132 4,473 5,000 132 4,473 11,107 11.107 41.418 7.572 41.418 7.572 41.418 2,763 41.418 2.763 48.990 48,990 44,181 35,311 79,492 Grants Sir Halley Stewart Trust 32,000 32,000 32,000 32,000 18
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and appeals (Contlnuedl Bentley Seequent donated Soare to the Charity in the year which enabled underground surface mapping with a value of £41.41812024'. £41,418). The 2024 comparative of £41,418 is restated from £nil in order to correct the previous omission. Income from Charitable activities Unrestricted funds 2025 Unrestrlcted funds 2024 Charitable income Consultation fees Drilling school fees 1,261,349 12,551 190,495 1,273,900 190,495 Income from Investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 110 Expenditure on ralslng funds Unrestrlcted Unrestrlcted funds funds 2025 2024 Fundraising and publicity Other fundraising costs 441 94 19-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditurp on charltable activities Total 2025 Total 2024 Direct costs staff costs Sub-contractors Member project costs Project travel Other direct project costs Underground Surfa mapping soknre Drilling school costs Healthcare costs 100,238 726,805 83,882 28,410 62,606 41,418 6,024 141 119,814 10,098 32,128 13,844 29,153 41,418 1,049,524 246,455 Share of support and governance costs (see note 91 Support costs Govemance costs 74.617 11,453 80,753 3.166 1,135.594 330.374 Analysis by fund Unrestricted funds Restricted fvnds 1,135,594 302.235 28,139 1.135,594 330.374 The 2024 direct staff cosls of £119.814 are restated from £149.374 followng the reclassification of £29,560 to support staff costs to allow an improved reporting of the activities of the Charity. The 2024 underground mapping software cost has been restated to £41.418 from £nil to ¢orrect the previous omission. -20-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support and governance costs allocated to activities Support costs 2025 2024 staff costs Depreciation Field expenses Pocket dipper expenses App development costs Rent and rates Insurance Telephone expenses Conference expenses Trade subscriptions Computer and promotion costs Bad debt expense Printing, postage and stationery Travel expenses Bank charges Recruitment costs and training 41,378 3,252 1,097 77 100 6,125 8,679 837 1,684 915 6.619 29,560 3.643 1.340 724 16,261 5,781 7,597 761 2,002 465 5,851 256 164 1,111 505 4,732 181 756 879 2,038 74,617 80,753 2025 2024 Governance costs Audit fees Legal and professional Independent Examiner's Fee Auditor,1nd examinerfs fees - other servi$ Sundry costs 9,300 300 1,260 1,468 138 1,765 383 11,453 3,166 The 2024 support stsff costs of £29.560 is restated from £nil following the reclassification of direct staff costs to allow improved reporting of the activities of the Charity. Governance costs Include payments to the auditor of £9,300 for audit fees (2024.. £nil), payments to the Independent Examiner of £nil (2024.. £1,260) for external scrutiny and £1,765 (2024- £1,468) for other services. 10 Trustees None of the Trustees (or any persons connected with them) received any remuneration. reimbursed expenses or any olher benefits from the Charity during the year (2024.. £nil). 21
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 128,012 7,923 5,681 133.567 7,807 8,000 141,616 149,374 There were no employees whose annual remuneration was more than £60,000. Remuneratlon of key management personnel 2025 2024 Aggregate compensation 40,215 36,484 12 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable PUTposes. 13 Other galns and105ses Unrestricted Unrestricted funds funds 2025 2024 Gainsl(losses) upon.. Foreign exchange 4.505 2,645 -22-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Tanglble fixed assets Plant and machinery Computsr equipment Totsl Cost At 1 April 2024 Additions 44,502 7,369 1,877 51,871 1,877 At 31 March 2025 44,502 9,246 53,748 Depreclation and impalrment At 1 April 2024 Depreciation charged in the year 35,761 2,185 4,401 1,067 40,162 3,252 At 31 March 2025 37,946 5,468 43,414 Carrying amount At 31 March 2025 6.558 3.778 10.334 At 31 March 2024 8.741 2,968 11,709 15 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 178,545 459,648 18,279 43.637 638,193 61,916 Prepayments and accrued income at 31 March 2024 are restated al £43.637 from £6.872 to wtrecl the previous omission of prepaid underground surface mapping sofvare. 16 Creditors: amounts falling due wlthln one year 2025 2024 Other taxation and social security Trade creditors other creditors Accruals and deferred income 3,318 167,236 4,130 311,130 3,713 6.719 970 2,318 485,814 13,720 -23-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Retirement beneflt schemes 2025 2024 Deflned contribution schemes Charge to profit or loss in respect of defined contribution schemes 5,681 8,000 The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. 18 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2024 Incoming Resources At 31 March resources expended 2025 Data collection Groundwater monitoring tool Yemen project 3,327 3,845 3,327 3.845 32,000 32,000 7,172 32,000 39,172 Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Data collection Training Groundwater monitoring tool 31,334 132 3.845 (28,0071 (132) 3.327 3,845 35,311 (28,139) 7,172 Data colledion - funds received for data collection to inform of groundwater drought. Training - funding received for training. Grounthater monitoring tool - funding to develop a tool to upload and ¢alibrate automated logger data with manual data collected by our phone app. Yemen project- capacity building the Yemenis authorities to support them with creating a suslainable future of water supply working with people, technology and data collection. -24-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestrlcted funds The unrestricted funds of the charity Comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources expended Transfers Gains and At 31 March losses 2025 Contingency reserve 25,200 25,200 Equipment reserve General funds 12,000 (37,200) 12,000 216.665 71,405 1,323,000 {1,136,0351 (4,505) 71,405 1,323,000 {1,136,0351 (4,5051 253,865 Previou5 year: At 1 April 2023 Incomlng Resources resources expended Transfers Gains and At 31 March losses 2024 General fvnds 141.703 234,676 {302.3291 {2,645) 71,405 General funds at 1 April 2023 are restated at £141,703 from £104,938 as set out at note 3 in order to account for donated software. The purpose of the unrestricted designated contingency reserve is to initially establish three months running costs by March 2027 in the eventuality that income ceased. This would give time to establish further sources of income. The purpose of the unrestricted designated equipment reserve is to accumulate funds for the purpose of replacing worn out equipment or purthasing new equipment. 20 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl{liabilities) 10,334 243,531 10,334 282,703 39,172 253,865 39,172 293.037 -25-
GROUNDWATER RELIEF NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysls of net assets between funds {Contlnued) Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(liabilities) 11,709 59,696 11,709 66,868 7,172 71,405 7,172 78,577 21 Related party transactions Mr Andy Bastable, Trustee, was an employee of Oxfam during the year. Whilst Groundwater Relief provided services to Oxfam of £22,514 {2024.' 43,894), Andy Bastsble had no connection with the work. Mr Owain Burrows, the Father of Geraint Burrows, CEO. lent the Charity £30,000 in the year to assist cashflow. The loan was interest free, unsecured and had no fixed terms of repayment. The loan was repaid in full irb the year. There were no other disclosable related party transactions during the year (2024- none). 22 Cash generated from operations 2025 2024 Surplusl{deficitl for the year 218,965 (60.481) Adjustments for: Investment incomè recognised in ststement of financial activities Foreign exchange differences Depreciation and impaimient of tangible fixed assets 1110) (4,505) 3,252 {2.645) 3,643 Movements In working capital: {InGrease)Idecrease in debtors In¢reasel(decrease) in creditors (576,277} 472,094 70,735 (3,3661 Cash generated from operations 113,419 7,886 23 Analysis of changes in net funds The Charity had no material debt during the year. -26-
GROUNDWATER RELIEF MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025
GROUNDWATER RELIEF DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 as restated Income: Donations and gifts- unrestricted Donations and gifts- restricted Grant income- restricted Charitable activities Consultation fees Drilling school income 48,990 44,181 35,311 32,000 1,261,349 12,551 190,495 Bank interest CeIVable 110 Total Income 1,355.000 269,987 Resources expended: Fundraising expenses Other fundraising costs 441 94 (441) {94) Charitable actlvities Wages and salaries Social security costs staff pension costs Projecl sul>contractors Project member costs Project travel costs Other direct project costs Underground surface mapping software Drilling school costs Healthcare costs Share of support costs Share of governance costs 90,700 5,536 4,002 726,805 83,882 28,410 62,606 41,418 6,024 141 74,617 11,453 106,879 6,136 6,799 10,098 32,128 13,844 29,153 41.418 80.753 3,166 (1,135,594) (330,374) Net movement in funds 218,965 {60,481) -27-
GROUNDWATER RELIEF SUPPORT AND GOVERNANCE COSTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Support costs Support wages and salaries Support social security costs Support staff pension cosls Depreciation Field expenses Pocket dipper expenses App development cosls Rent and rates Insurance Telephone expenses conferen expenses Trade subscriplions Computer and promotion costs Bad debt expense Printing, postage and stationery Recruitment cosls and training Travel expenses Bank charges 37,312 2.387 1,679 3.252 1.097 77 100 6,125 8,679 837 1.684 915 6.619 26,688 1,671 1,201 3,643 1,340 724 16,261 5,781 7,597 761 2,002 465 5,851 256 164 4,732 1,111 505 181 2.038 756 879 74.617 80,753 Governance costs Audit fees Legal and professional Independent Examinerfs fee Auditorfsllndependenl Examinerfs fees - other serVIS Sundry costs 9.300 300 1.260 1,765 383 1.468 138 11,453 3,166 86,070 83,919 -28-