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
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111 Low
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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 ne￿Ork 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 ne￿Ork 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 su￿group 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 Un￿rtaIntieS 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 othe￿ise 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 prO￿dureS 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 Con￿rning 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 be￿een 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 SO￿are. 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 So￿are 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
serVI￿S
Sundry costs
9.300
300
1.260
1,765
383
1.468
138
11,453
3,166
86,070
83,919
-28-