Trustees, Annual Report for the period I" April 2023 - 31" March 2024
Charity name= The Hydration Foundation
Charity registration number: 1168653
Objertives and Activities
Summary of the purposes of
the charity as set out in its
governing document
The charity's mission is to distribute as many free Hydrant hands
free drinking systems as possible to those individuals in the
community, care homes and hospitals who need them. Anyone
with limited mobility particularly those who struggle to reach, hold
or lift a drink is likely to benefit from a Hydrant.
The Hydration Foundation is committed to improving the health
and wellbeing of the most vulnerable people through donating
hands-free drinking systems {The Hydrants) to anyone that needs
one.
Summary of the main activities
in relation to those purposes
for the public benefit, in
particular, the activities,
projects or services identified in
the accounts.
Statement confirming whether
the trustees have had regard to
the guidarfce issued by the
Charity Commission on public
benefit
In line with guidance from the Charity Commission, the Trustees
are satisfied that The Hydration Foundation continues to have
significant charitable purpose through its work to enhance public
health and wellbeing via its focussed work on the distribution of
Hydrants to the eldedy and those less mobile. In 2023-24, we
continued to work with hospital patients and those in the
community helping prevent dehydration and its huge health risks.
Achievements and Performance
Summaryof
the main
achievements
of the charity,
identifying
the difference
the chariws
work has
made to the
circumstances
of its
beneficiaries
and anywider
benefits to
society as a
whole.
The accomplishments of The Hydration Foundation are readily apparent-we have
helped thousands of individua15 to maintain their independence and dignity by
enabling them to drink without needing assistance. While it may seem like a minor
task, this capability significantly impacts people's lives, as evidenced by numerous
testimonials from our beneficiaries.
Thanks to the support provided by The Hydrant, there has been a notable decrease
in hospital admissions related to dehydration, including issues like urinary tract
infection5. This not only improves individual well-being but also saves the NHS
potentially millions of pounds annually. Since our inception as a charity, we estimate
that we have prevented around 19,000 admissions, which translates to a savings of
approximately £IO.000 per avoided admission for the NHS, particularly within the
vulnerable groups we serve. However, our primary focus remains on helping these
at-risk individuals drink independently-something that would be impossible without
The Hydrant's assistance.
Beneficiaries- Below you can read the true difference we are making to people lives
by donating Hydrant drinking systems.
We was sent an email from South West Children's Hospice asking for the donation of
some hydrant bottles for their patients. We have received great feedback and the
staff and patients are finding them very useful.
(below) Adult SALT @ AiredaSe NHS Foundation Trust @adult salt AGH
A huge thank you to @hydration found for the generous donation of 10 free hydrant
bottles that we can give to our patients. This means so much to our team O
@TheHydrantUK @Airedaleahps @AiredaleNHSFT
The Hydration Foundation recently supported The Wheelchair Sports festival in
Colchester and they sent this lovely photo:
Lots of our beneficiaries are wheelchair users, they can keep hydrated on the go with
the clever handle which clips to the back of the chair for ease of use.
Below is Katie with her bottle in use, Katie's had two titanium rods inserted to repair
scoliosis and ha5 quad cerebral palsy and you have no idea how many times we hear
"can I have a drink please" your product has changed our lives foreverl Thanks so
much David (Katie's Father}.
A few words from the Healthcare Specialists we work closely with to ensure those
who need a Hydrant can get one free of charge.
"I saw a lady today who has progressive M.5 and she is finding it really helpful as she
is alone between care call and She can manage to get the tube with the help of the
collar to her mouth herself. I hove a150 given them to a couple of Parkinson's clients
whofind it really hard due to tremor5 to control a cup to their mouth but this stops
them hoving to lift the cup"
"A gentlemon with Parkinson's disease wos not drinking enough, due to this he was
getting recurring infections. His tremor mode using a beaker difficult and he did not
have the strength to use a straw. Having the hydrant means that his carers can set
him up with a drink thot Is eosily occessible through the clip on straw. They are olso
able to monitor the amount offluids he has. Since having the hydrant he has
increased hisfluids, resolved his constipotion and reduced the number of urinary tract
infertions he has-
-At a Parkinson's review it came to my notice that a pcrtient was having difficulty
sucking through a strow. They admitted this was causing them to miss some
medications as they were unoble to get enough fluid in their mouth to swullow the
toblets with. They were looking dehydrated and were having episodes of
constipotion. I gave them a hydrant and this resulted in them increasing theirfluid
input, being able to have their medication on time which then in turn improved their
mobility and swallowl Constipation resolved and patient much hoppierf
A word from our Trustees
Another year has passed, and we're pleased to report that we are still here.
continuing to support many vulnerable individuals in our community. Over the past
few years, fundraising has become significantly more challenging, but we have
managed to persevere, thanks in part to the generous support of several donors over
the past year. The healthcare landscape has never been tougher, highlighting the
urgent need for prevention rather than just treatment. We take great pride in our
role in preventing hospital admissions related to dehydration.
Our service is invaluable, focusing on the individual while simultaneously supporting
the NHS during this period of significant strain. As detailed in other sections of our
report, we estimate that since our charity's inception, we have helped prevent
approximately 19,000 hospital admissions. With an estimated cost of around
£10,000 per admission-due to the frailty of the vulnerable groups we serve-this
equates to potential savings for the NHS of nearly £2tX) million, a remarkable
achievement.
Looking ahead, we anticipate that fundraising will continue to become even more
difficult, with demand for each available pound outpacing supply by at least 10-1.
Nevertheless, we remain hopeful that we will continue to receive the support
necessary to sustain what we believe is critical work.
Financial Review
Charitvs financial position at
the end of the period.
Reserves policy
The Trustees regularly consider the reserves held by the charity,
and regard a level of £20,000 in reserves as satisfactory. This
amount represents running costs and ongoing distribution of
projects. If at any point reserves fall below the target, the
Trustees have agreed to act immediately to ensure continuity of
work. At 31 March 2024. THF held a total of £20,000 in reserves.
£20,000 of this total are reserved funds, whilst £15,000 of this
total are unrestricted fund5. The free resee5 enable us to
respond to needs of the organisation and our work.
Structure, Governance and Management
Description of charivs trusts-
Type of governing document
How is the charity constituted?
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees
Constitution
Registered Charity through the Charity Commission
The statutory power of appointing new or additional Trustees
shall be taken out by Mark Moran MBE and the total number of
Trustees shall not exceed Three. All Trustees served for the
period from and to the date of this report. The Trustees
undertake training as required to ensure that they are aware of
their responsibilities.
Reference and Administrative details
Charity name
Other name the charity uses
Registered charity number
Chariws principal address
The Hydration Foundation
1168653
Dyrham Lodge
16 Clifton Park
Clifton
Bristol
BS8 3BY
Names of the charity trustees
Office (rf any)
Dates acted if not for
whole year
Name of person
entltled to
appoint trustee
Mark Moran MBE
Trustee name
Mr Mark Moran MBE
Charity address
N/A
N/A
N/A
Mr Stuart Travis
Mr Michael Evans
Declarations
Signature
Full name
Mark Moran MBE
Position
Trustee
Date
**REGISTERED CHARITY NUMBER: 1168653**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2024**
**for**
**The Hydration Foundation**
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
**The Hydration Foundation**
## **Contents of the Financial Statements for the Year Ended 31 March 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|8|
|**Detailed Statement of Financial Activities**||9||
**The Hydration Foundation**
## **Report of the Trustees for the Year Ended 31 March 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered Company number (England and Wales) CE008476
Registered Charity number 1168653
Registered Office Dyrham Lodge 16 Clifton Park Clifton Bristol BS8 3BY
Trustees M Moran M A Evans S A Travis
Approved by order of the board of trustees on 12 September 2024 and signed on its behalf by:
M Moran - Trustee
Page 1
**Independent Examiner's Report to the Trustees of The Hydration Foundation**
## **Independent examiner's report to the trustees of The Hydration Foundation**
I report to the charity trustees on my examination of the accounts of The Hydration Foundation (the Trust) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Neil Dando FCA
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
12 September 2024
Page 2
**The Hydration Foundation**
## **Statement of Financial Activities for the Year Ended 31 March 2024**
|2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
38,511
**EXPENDITURE ON**
Raising funds
216
Other
31,173
**Total**
31,389
**NET INCOME**
7,122
**RECONCILIATION OF FUNDS**
Total funds brought forward
37,278
**TOTAL FUNDS CARRIED FORWARD**
44,400|2023
Total
funds
£
61,310
216
56,405
56,621
4,689
32,589
37,278|
|---|---|
The notes form part of these financial statements
Page 3
**The Hydration Foundation**
## **Balance Sheet 31 March 2024**
|2024
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
71,555
**CREDITORS**
Amounts falling due within one year
4
(11,053)
**NET CURRENT ASSETS**
60,502
**TOTAL ASSETS LESS CURRENT LIABILITIES**
60,502
**CREDITORS**
Amounts falling due after more than one year
5
(16,102)
**NET ASSETS**
44,400
**FUNDS**
7
Unrestricted funds
44,400
**TOTAL FUNDS**
44,400|2023
Total
funds
£
73,705
(10,482)
63,223
63,223
(25,945)
37,278
37,278
37,278|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 12 September 2024 and were signed on its behalf by:
M Moran - Trustee
The notes form part of these financial statements
Page 4
**The Hydration Foundation**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|61,310|
|**EXPENDITURE ON**||
|Raising funds|216|
|Other|56,405|
|**Total**|56,621|
|**NET INCOME**|4,689|
Page 5
continued...
**The Hydration Foundation**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Unrestricted|
|fund|
|£|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|32,589|
|TOTAL FUNDS CARRIED FORWARD|37,278|
|4.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2024|2023|
|£|£|
|Bank loans and overdrafts (see note 6)|9,846|9,603|
|Other creditors|1,207|879|
|11,053|10,482|
|5.|CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR|
|2024|2023|
|£|£|
|Bank loans (see note 6)|16,102|25,945|
|6.|LOANS|
|An analysis of the maturity of loans is given below:|
|2024|2023|
|£|£|
|Amounts falling due within one year on demand:|
|Bank loans|9,846|9,603|
|Other loans|944|680|
|10,790|10,283|
|Amounts falling due between two and five years:|
|Bank loans - 2-5 years|16,102|25,945|
|7.|MOVEMENT IN FUNDS|
|Net|
|movement|At|
|At 1.4.23|in funds|31.3.24|
|£|£|£|
|Unrestricted funds|
|General fund|37,278|7,122|44,400|
|TOTAL FUNDS|37,278|7,122|44,400|
**----- End of picture text -----**
Page 6
continued...
**The Hydration Foundation**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **7. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|38,511|(31,389)|7,122|
|**TOTAL FUNDS**|38,511|(31,389)|7,122|
|**Comparatives for movement in funds**||||
|**Unrestricted funds**|At 1.4.22
£|Net
movement
in funds
£|At
31.3.23
£|
|General fund|32,589|4,689|37,278|
|**TOTAL FUNDS**|32,589|4,689|37,278|
|Comparative net movement in funds, included in the above are as follows:||||
|**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£|
|General fund|61,310|(56,621)|4,689|
|**TOTAL FUNDS**|61,310|(56,621)|4,689|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|**Unrestricted funds**|At 1.4.22
£|Net
movement
in funds
£|At
31.3.24
£|
|General fund|32,589|11,811|44,400|
|**TOTAL FUNDS**|32,589|11,811|44,400|
|||||
Page 7
continued...
**The Hydration Foundation**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|99,821|(88,010)|11,811|
|**TOTAL FUNDS**|99,821|(88,010)|11,811|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2024.
Page 8
**The Hydration Foundation**
**Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
||2024|2023|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|13,511|51,310|
|Grants|25,000|10,000|
||38,511|61,310|
|**Total incoming resources**|38,511|61,310|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Subscriptions|216|216|
|**Other**|||
|Bank loan interest|782|1,099|
|**Support costs**|||
|**Finance**|||
|Bank charges|63|66|
|**Other**|||
|Purchases|30,000|55,000|
|**Governance costs**|||
|Accountancy and legal fees|328|240|
|Total resources expended|31,389|56,621|
|**Net income**|7,122|4,689|
This page does not form part of the statutory financial statements
Page 9
**REGISTERED CHARITY NUMBER: 1168653**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2024**
**for**
**The Hydration Foundation**
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
**The Hydration Foundation**
## **Contents of the Financial Statements for the Year Ended 31 March 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|8|
|**Detailed Statement of Financial Activities**||9||
**The Hydration Foundation**
## **Report of the Trustees for the Year Ended 31 March 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered Company number (England and Wales) CE008476
Registered Charity number 1168653
Registered Office Dyrham Lodge 16 Clifton Park Clifton Bristol BS8 3BY
Trustees M Moran M A Evans S A Travis
Approved by order of the board of trustees on 12 September 2024 and signed on its behalf by:
M Moran - Trustee
Page 1
**Independent Examiner's Report to the Trustees of The Hydration Foundation**
## **Independent examiner's report to the trustees of The Hydration Foundation**
I report to the charity trustees on my examination of the accounts of The Hydration Foundation (the Trust) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Neil Dando FCA
Wormald & Partners Chartered Accountants (ICAEW) Brunel House 11 The Promenade Clifton Down Bristol BS8 3NG
12 September 2024
Page 2
**The Hydration Foundation**
## **Statement of Financial Activities for the Year Ended 31 March 2024**
|2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
38,511
**EXPENDITURE ON**
Raising funds
216
Other
31,173
**Total**
31,389
**NET INCOME**
7,122
**RECONCILIATION OF FUNDS**
Total funds brought forward
37,278
**TOTAL FUNDS CARRIED FORWARD**
44,400|2023
Total
funds
£
61,310
216
56,405
56,621
4,689
32,589
37,278|
|---|---|
The notes form part of these financial statements
Page 3
**The Hydration Foundation**
## **Balance Sheet 31 March 2024**
|2024
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
71,555
**CREDITORS**
Amounts falling due within one year
4
(11,053)
**NET CURRENT ASSETS**
60,502
**TOTAL ASSETS LESS CURRENT LIABILITIES**
60,502
**CREDITORS**
Amounts falling due after more than one year
5
(16,102)
**NET ASSETS**
44,400
**FUNDS**
7
Unrestricted funds
44,400
**TOTAL FUNDS**
44,400|2023
Total
funds
£
73,705
(10,482)
63,223
63,223
(25,945)
37,278
37,278
37,278|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 12 September 2024 and were signed on its behalf by:
M Moran - Trustee
The notes form part of these financial statements
Page 4
**The Hydration Foundation**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|61,310|
|**EXPENDITURE ON**||
|Raising funds|216|
|Other|56,405|
|**Total**|56,621|
|**NET INCOME**|4,689|
Page 5
continued...
**The Hydration Foundation**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Unrestricted|
|fund|
|£|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|32,589|
|TOTAL FUNDS CARRIED FORWARD|37,278|
|4.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2024|2023|
|£|£|
|Bank loans and overdrafts (see note 6)|9,846|9,603|
|Other creditors|1,207|879|
|11,053|10,482|
|5.|CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR|
|2024|2023|
|£|£|
|Bank loans (see note 6)|16,102|25,945|
|6.|LOANS|
|An analysis of the maturity of loans is given below:|
|2024|2023|
|£|£|
|Amounts falling due within one year on demand:|
|Bank loans|9,846|9,603|
|Other loans|944|680|
|10,790|10,283|
|Amounts falling due between two and five years:|
|Bank loans - 2-5 years|16,102|25,945|
|7.|MOVEMENT IN FUNDS|
|Net|
|movement|At|
|At 1.4.23|in funds|31.3.24|
|£|£|£|
|Unrestricted funds|
|General fund|37,278|7,122|44,400|
|TOTAL FUNDS|37,278|7,122|44,400|
**----- End of picture text -----**
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continued...
**The Hydration Foundation**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **7. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|38,511|(31,389)|7,122|
|**TOTAL FUNDS**|38,511|(31,389)|7,122|
|**Comparatives for movement in funds**||||
|**Unrestricted funds**|At 1.4.22
£|Net
movement
in funds
£|At
31.3.23
£|
|General fund|32,589|4,689|37,278|
|**TOTAL FUNDS**|32,589|4,689|37,278|
|Comparative net movement in funds, included in the above are as follows:||||
|**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£|
|General fund|61,310|(56,621)|4,689|
|**TOTAL FUNDS**|61,310|(56,621)|4,689|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|**Unrestricted funds**|At 1.4.22
£|Net
movement
in funds
£|At
31.3.24
£|
|General fund|32,589|11,811|44,400|
|**TOTAL FUNDS**|32,589|11,811|44,400|
|||||
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**The Hydration Foundation**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|99,821|(88,010)|11,811|
|**TOTAL FUNDS**|99,821|(88,010)|11,811|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2024.
Page 8
**The Hydration Foundation**
**Detailed Statement of Financial Activities for the Year Ended 31 March 2024**
||2024|2023|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|13,511|51,310|
|Grants|25,000|10,000|
||38,511|61,310|
|**Total incoming resources**|38,511|61,310|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Subscriptions|216|216|
|**Other**|||
|Bank loan interest|782|1,099|
|**Support costs**|||
|**Finance**|||
|Bank charges|63|66|
|**Other**|||
|Purchases|30,000|55,000|
|**Governance costs**|||
|Accountancy and legal fees|328|240|
|Total resources expended|31,389|56,621|
|**Net income**|7,122|4,689|
This page does not form part of the statutory financial statements
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