_**Helping people get safe drinking water for the first time**_ ## **Annual Report Including Accounts** ## **Year to 31[st] March 2026** Charitable Incorporated Organisation Number: 1178084 ## **Annual Report 2025-26** |**CHARITYINFORMATION**|**3**| |---|---| |**1.** **THECHARITY'S OBJECT**|**4**| |**2.** **GOVERNANCE**|**4**| |**3.** **POLICY FOROVERSEASPROJECTS**|**4**| |**4.** **OURIMPACT THIS YEAR**|**5**| |**4.1.** **UGANDA**|**5**| |**4.2.** **ZAMBIA**|**6**| |**5.** **PROGRESS IN THEUK**|**8**| |**6.** **FUNDRAISING**|8| |**7.** **FINANCE**|9| |**8.** **THEYEARAHEAD**|**10**| |**APPROVAL**|**11**| |**APPENDIX1 – FINANCIALACCOUNTS**|**12**| |**INCOME ANDEXPENDITURE**|**12**| |**STATEMENT OFASSETS& LIABILITIES**|**13**| |**NOTES TO THEACCOUNTS**|**13**| |**INDEPENDENTEXAMINER'S REPORT TO THETRUSTEES OFWATERFORKIDS**|**15**| Water for Kids Annual Report 2025-26 2 ## **Charity Information** ## Trustees: Sara Emanuel Chair Greg Warwick Vice Chair Patrice Panella Secretary Jason Cox Treasurer Beverley Salmon Joined December 2025 John Machin Joined May 2025 Barbara Lucas Elaine Rudman Eilidh Naismith Charity Registration Number 1178084 (Charitable Incorporated Organisation) Date registered 24 April 2018 Offices 51 Stockerston Crescent Uppingham LE15 9UA Telephone 07517 132597 Email administrator@waterforkids.org Website www.waterforkids.org.uk Independent Examiner A M West FCA Somerbys Chartered Accountants Bank Accounts CAF Bank (Charities Aid Foundation) Water for Kids Annual Report 2025-26 3 ## **Water for Kids Annual Report 1[st] April 2025 to 31[st] March 2026** ## **1. The Charity's Object** The preservation and protection of the health and wellbeing of children and communities in low income countries through the provision of safe water, good sanitation and other related public health measures where current provision is absent or inadequate. ## **2. Governance** Water for Kids’ governance is laid down in its Constitution dated 24 April 2018. The policy and operating decisions of Water for Kids are decided by the trustees, who meet three times a year and hold online meetings on three other occasions in the year. Water for Kids was first registered as a charity in 1996. In 2018 the charity changed its status using Charity Commission guidance, to a Foundation Charitable Incorporated Organisation (CIO). New trustees are elected each year by the Board of Trustees at its AGM. The Charity uses Charity Commission guidance to assist with choosing new Trustees, taking into account how their skills and experience match identified needs. Co-opted Trustees are appointed by the Board of Trustees. The current trustees are listed above o. We’ve recruited two new trustees this year to bring new skills and resilience to our board. ## **3. Policy for Overseas Projects** Water for Kids adopts a holistic approach to preventing waterborne disease, which we call the **'three-legged stool'** . The first leg is providing safe water, the second is improving sanitation through toilets and handwashing facilities, and the third is hygiene education. Before approving any project, our Board of Trustees considers all three elements, together with community involvement and longterm sustainability. This integrated approach is highly effective in reducing disease, improving health, and saving lives. Sustainability is at the heart of every Water for Kids project. We believe there is little value in installing facilities that cannot be maintained. Communities are involved from the earliest planning stages and, wherever possible, we use local labour and locally available materials. We work with communities to establish maintenance arrangements, provide training where needed, and ensure local ownership of the completed project. This approach builds local capacity and helps ensure that the benefits continue for many years after the project is completed. Water for Kids works in close partnership with inspirational local people and community groups in Uganda and Zambia. It supports their ideas and plans for improving the health and well-being of communities, many of whom are living in poverty. The projects are managed on behalf of Water for Kids by local Environmental Health Professionals (EHPs). Water for Kids Annual Report 2025-26 4 Water for Kids Trustees visit projects overseas from time to time to ensure that they are completed satisfactorily and that money was well spent; however, we also meet remotely with our overseas partners on a regular basis to ensure that projects are on track and to plan for the coming years. Trustees will be visiting Uganda in May 2026 but we’re aware that this has resource impacts so are keen to do as much remote monitoring as possible. ## **4. Our Impact this year** This year the Charity has: - Protected 19 springs in Uganda and trained the local communities - Finished one large holistic project in Namatooke, Uganda - rehabilitated 23 boreholes in Luampa, Western Province Zambia and trained the communities - Provided a solar water distribution system to a hospital on the outskirts of Lusaka, Zambia - Provided water distribution, improved hygiene and training to 2 schools and the surrounding communities in rural Zambia **In 2025/26,** Water for Kids helped more than **35,324 people** in communities and schools across Zambia and Uganda gain access to safe water, improved sanitation and hygiene education. The projects also benefit thousands more people who access healthcare at clinics served by our water systems, improving hygiene, infection prevention and the quality of patient care. ## **4.1. Uganda** Water for Kids has been working in Uganda since 2005, mainly in the rural area around the market town of Iganga. The projects here are managed by Muzamiru Bidondole (Muz) who is also a Public Health Officer working for the Council. He works with Gibson Fitting (Gideon) who has been part of the team for many years and also with Steven Baita, the deputy mayor of Iganga. Steven's position in local government ensures that we are working as sustainably as possible. We have a programme of routine monitoring and maintenance of water sources and, as usual, this year we have funded and carried out a number of small repairs. Doing small repairs in a timely fashion means that water sources continue to provide safe water for many years. ## **This has been a very successful year for the Uganda team who have:** - Protected 19 springs providing clean water to 13,346 people in those communities. - Carried out a large holistic project providing clean water to 2,283 people (including 937 school pupils) as well as building latrines and providing hygiene training. Making a total of 15,629 people who now have access to clean water. Water for Kids Annual Report 2025-26 5 ## **Spring protections** Protection of spring water sources involves building a dam to convert a contaminated pond (created by a natural spring), into a source of safe water, which can be collected easily from a pipe passing through the dam. In Uganda this is a very successful, sustainable and cost effective way of providing clean water to communities. This year we protected springs in 19 communities: (Buwanzira, Buganza, Matovu, Kayaga, Ikumbya, Tifu, Busiringi, Bugobo, Bukubandulu, Bungungu, Bubeeko, Busambia C, Bulubandi B, Wamulongo, Bakoona, Bulyaganda, Kidada, Ibanda, and Bukoona) As a result of these projects 13,346 people have access to clean water for the first time. These communities also receive hygiene training to promote good hygiene practices and maximise the health benefits of clean, safe water. ## **Namatoooke Holistic Project** Namatooke is a poor rural community in Uganda that relied on a contaminated shallow well, resulting in a high incidence of waterborne disease. With the generous support of the Randal Foundation, which contributed 50% of the project cost, Water for Kids delivered a holistic water, hygiene and sanitation project that benefitted 2,283 people. It installed a new borehole at the school, renovated the school latrines, and constructed a girls' washroom, enabling older girls to continue attending school during menstruation. A WASH club was established, and hygiene education was delivered to all pupils and staff. It provided the school with handwashing stations and drinking water containers for the classrooms. The project directly benefited 937 pupils and 11 staff members, while two neighbouring villages with a combined population of 1,335 also gained access to safe water and received hygiene training, improving health and wellbeing across the wider community. The project also provided materials and training for the community to construct **SanPlats** —lowcost, locally made concrete slabs used to safely cover pit latrines. These were installed in households throughout the community, improving sanitation, reducing the spread of disease, and promoting better hygiene practices across the wider area. ## **4.2. Zambia** In Zambia we work with the Zambia Institute of Environmental Health (ZIEH) which is made up of Environmental Health professionals from across Zambia. Almost all rural clinics and local Councils have EHPs. Our local project managers are members and ZIEH is our way into working with local communities in some of the most remote and water challenged areas. We were fortunate to be working with Kennedy Mulele, a long time supporter of Water for Kids, as project manager and with the current ZIEH executive who are really engaged with Water for Kids. Water for Kids Annual Report 2025-26 6 This has been a highly successful year for Water for Kids in Zambia. Our projects have directly benefited 19,695 people, including 2,498 pupils at two schools. Reliable access to safe water means children, especially girls, can spend more time learning instead of collecting water. The projects also support a health clinic providing more than 5,200 consultations each year, ensuring patients and healthcare staff have a dependable supply of clean water for treatment, hygiene and infection prevention. Borehole rehabilitation is a highly cost-effective way to restore access to safe water, as there is no need for expensive drilling. As part of every project, local pump menders are trained to carry out routine maintenance and minor repairs, helping to keep boreholes operational and minimise downtime. Community Water Committees are also established and trained to manage each water point, oversee maintenance, encourage community ownership, and promote good sanitation and hygiene practices. This approach helps ensure that refurbished boreholes remain sustainable and continue to benefit communities for many years. ## **Luampa 23 borehole rehabilitation project.** We successfully delivered an ambitious project to rehabilitate 23 boreholes in rural Luampa, many serving isolated and hard-to-reach communities. The project was funded through proceeds from the annual PestTech Dinner Raffle, with every donation generously matched by Killgerm, a longstanding supporter of Water for Kids. Together, the appeal raised £7,464, contributing more than one-third of the total project cost. The project repaired or renewed handpumps and pipes to boreholes restoring clean water in 22 communities and one school: (Mafiela, Liyoyelo, Namasheshe market, Nduli, Kalimbwe, Masoya, Nsipa, Mungunda, Namanga, Chambasuku, Kambika, Chiyesu, Machai, Mbangula, Kasehela, Nalumino, Kakonge, Simushi, Mpoko, Sakendelei, Musuta, Sakawengo and Ikutu School) As a result of this project 11,949 people including 890 school pupils have access to clean water again. These communities also received Water Committee and hygiene training to maintain the water points and to promote good hygiene practices and maximise the health benefits of clean water. Ten pump menders were also trained as part of this project to ensure that the boreholes remain operational. ## **Mazabuka Nanga School Water Distribution Project** This project drilled a new borehole and installed a water distribution system supplying a handwashing station and 12 tap points serving both the school and the wider community. The project provided reliable access to safe water for 3,475 people, including 883 pupils. A dedicated washroom for older girls was also constructed, enabling them to manage menstruation with dignity and reducing absenteeism from school. A school Hygiene Club was started and training was provided for the school WASH Committee and Community Water Point Committees to strengthen hygiene practices, support effective management of the water system, and ensure its long-term sustainability. ## **Misisi Mini Hospital Solar Water Distribution System** Water for Kids Annual Report 2025-26 7 This hospital on the outskirts of Lusaka delivers around 80 babies each month, with demand continuing to grow as the neighbouring compound has no maternity facilities. Each year, the hospital also provides screening and health promotion services for approximately 5,200 children. Its water supply is shared with the surrounding community of 1,251 people. Frequent power cuts— often six each day—regularly interrupted the mains-powered water system. This project installed a solar power system, ensuring a reliable and sustainable water supply regardless of electricity outages. To maximise the health benefits of improved water access, 10 members of the clinic staff and local community were trained as hygiene promoters to maintain the system and to encourage good hygiene practices and reduce the spread of waterborne disease. ## **Luampa Kapona School Water Distribution Project** This school, with 725 pupils and 7 staff, together with surrounding villages with a population of 2,288, depended on a single borehole for their water supply. Heavy demand led to frequent breakdowns and unreliable access to safe water. The project installed a water distribution system, including a pump, storage tanks, tank stands, pipelines and tap stands, providing reliable water for the school, a handwashing station, and dedicated community water points. A School Hygiene Club was established, and training was provided to the School WASH Committee and local Community Water Committees to maintain the system and to promote good hygiene, strengthen local management of the water system, and improve health across the wider community. ## **5. Progress in the UK** We are confident that Water for Kids is a robust and sustainable charity with strong governance and systems in place to support our long-term future. We remain focused on our core mission of providing safe water, improving sanitation, and delivering hygiene education. Strengthening the diversity and skills of our Board remains a priority. This year, we welcomed John Machin and Beverley Salmon as trustees, bringing valuable experience, fresh perspectives, and new ideas to support the charity's continued development. The robust Risk Register is reported on at each Trustees meeting and revised to reflect the latest position in these testing times as new problems arise, or are foreseen by Trustees. This year, we reviewed our finance policy to ensure the charity remains financially sustainable during uncertain and challenging economic conditions, while continuing to achieve the best possible value for money from our funds. We also completed a review of our constitution and introduced a new Anti-Slavery and Anti-Bribery Policy, strengthening our governance framework and reinforcing our commitment to ethical, transparent, and responsible operations. We created a new fundraising strategy and that, along with the budget projection, will continue to be of benefit in focussing on sustainability in all areas of the charity to meet challenges as they arise. ## **6. Fundraising** Fundraising continues to be a challenge for every charity and we are very lucky to have Emanuela Brahamsha as a part time contract fundraiser working with us to find more sustainable sources of income. She has successfully been focussing on finding trusts that would like to work with us to Water for Kids Annual Report 2025-26 8 provide safe water and hygiene. Water for Kids is a member of the Chartered Institute of Fundraising. Our income this year was £128,307 which is an all time high. This was due to the amazing commitment and generosity of our supporters, especially the Jusaca and Franklin Trusts. This year, we were grateful to also receive grants from the Peter Stebbing Charitable Trust, CB and HH Taylor Trust, the Tula Trust, the Souter Charitable Trust and Ashby Castle Rotary Club, enabling us to complete several spring protection projects in Uganda. A generous grant from the Randal Foundation enabled us to deliver a comprehensive water, sanitation and hygiene project in Namatooke, Uganda, bringing lasting improvements to the health and wellbeing of the local community. Water for Kids was the chosen charity once again for the annual Pest Control News/Killgerm dinner. It raised more than £7,460 and made it possible to rehabilitate 23 boreholes in Luampa, Zambia. The directors and staff at Killgerm have been very generous and loyal supporters, going back to soon after the founding of Water for Kids 29 years ago. As always, we would like to give them a big vote of thanks. We would like to express our sincere thanks to the Estates of Peter Bellamy and Gerard Loughran for their generous donations. The Charity has maintained strong relationships with some of our corporate supporters who provide a steady income which allows us to do successful forward planning. Our excellent website, provided by 9th Planet Design, continues to attract supporters looking for a water charity. We are also incredibly grateful to our Corporate Supporters who have provided funds and services for us: Killgerm Chemicals Ltd 9th Planet Design Machin & Toplass Cairngorms National Park Activities Lil Smilers UK PHS plumbing and heating Northern Display ## **7. Finance** In spite of the very challenging global situation and significant inflation in the UK, we have raised a record amount this year, exceeding £128,000. This was mainly due to generous grants from the JUSACA and Franklin Trusts and the estate of Peter Bellamy. Our dedicated in-country teams in Zambia and Uganda have managed to deliver more than £93,299 worth of project work. A record amount, in spite of most of them being very busy health professionals on the front line. We are proud to say that 88.1% of funds went directly to overseas project work this year. The rest covers fundraising, admin and governance. The Trustees aim to maintain a level of reserves that will protect the charity against any dramatic fall in income or unexpected rise in expenditure. During 2025-26 the reserves were maintained well above our minimum level of £10,000. Water for Kids Annual Report 2025-26 9 ## **8. The Year Ahead** We will implement our Fundraising Strategy to help ensure sustainable funding for the years ahead. As part of this work, Trustees will attend a Strategy Day to develop our Theory of Change and review our strategic goals and objectives, ensuring they provide a clear framework for the charity's future direction and impact. We will undertake an impact study of our work in Zambia to evaluate the long-term outcomes of our previous projects and assess their contribution to the charity's objectives. The study will also establish a consistent monitoring and evaluation framework for all future projects, enabling us to measure outcomes and impact more effectively, strengthen accountability, and ensure we continue to deliver the greatest possible benefit for the communities we serve. ## **In Uganda (two year plan)** - Protect 48 contaminated natural springs and set up 48 Water Committees, benefitting 31,000 people. - Drill six new boreholes in areas where springs cannot cope with the scale of the community population, benefitting 4,800 people. - Provide two holistic projects (including sanitation facilities for a school and community) benefitting 3,000 people. ## **In Zambia (two year plan)** - Rehabilitate 44 disused boreholes over the two years enabling over 16,000 people to access clean water for the first time, 46 Water Committees to be set up and trained and 10 pump menders to be trained. - Provide four solar powered water distribution systems and associated sanitation facilities to schools and/or clinics, benefitting 5600 people. Water for Kids Annual Report 2025-26 10 ## **Approval** We present this Annual Report of Water for Kids for 2025-26 with great pleasure. This report was approved by the Trustees and signed on their behalf by: **----- Start of picture text -----**
_______________________________ Jason D Cox __________________ Jason Cox, Treasurer
Jason D Cox (Aug 25, 2026 13:00:47 GMT+2)
_________________________________________________ Patrice Panella, Secretary
_______________________________ S Emanuel __________________ Sara Emanuel, Chair
S Emanuel (Aug 25, 2026 16:13:28 GMT+1)
Date: 18 August 2026
**----- End of picture text -----**
Water for Kids Annual Report 2025-26 11 **APPENDIX 1 – FINANCIAL ACCOUNTS** ## **Income and Expenditure Accounts for the Period 1 April 2025 to 31 March 2026** **----- Start of picture text -----**
2025/26 2024/25
UNRESTRICTED RESTRICTED
Annual Income TOTAL TOTAL
FUNDS FUNDS
Donations (1) 14,307.89 1,000.00 15,307.89 32,993.48
Trust Donations (2) 65,000.00 21,051.00 86,051.00 66,000.00
Corporate Support (3) 8,274.82 450.00 8,724.82 5,460.00
Miscellaneous (4) 18,223.52 - 18,223.52 3,099.22
Total Income 105,806.23 22,501.00 128,307.23 107,552.70
UNRESTRICTED RESTRICTED
Annual Expenditure TOTAL TOTAL
FUNDS FUNDS
Zambia Projects (5) 30,124.81 - 30,124.81 47,094.76
Uganda Projects (6) 38,051.99 25,122.34 63,174.33 80,597.50
Fundraising Expenses (7) 998.00 - 998.00 287.44
Fundraisers Fees (8) 9,473.48 - 9,473.48 9,809.76
Miscellaneous (9) 2,180.69 - 2,180.69 3,662.01
Total Expenditure 80,828.97 25,122.34 105,951.31 141,481.47
Excess of Income over
22,355.92 -33,898.77
Expenditure
**----- End of picture text -----**
Water for Kids Annual Report 2025-26 12 **----- Start of picture text -----**
Statement Of Assets & Liabilities 31-Mar-26 31-Mar-25
**----- End of picture text -----**
|**Statement Of Assets & Liabilities**|**31-Mar-26**
**31-Mar-25**| |---|---| |**CAF Gold Account**
**CAF Cash Account**
**Bank balances**
**Gift Aid Debtor**
**Somerbys Creditor**
**Total Funds Available**|**49,349.58**
**22,173.89**
**3,176.87**
**7,966.64**| ||**52,526.45**
**30,140.53**
**-**
**-**
**(570.00)**
**(540.00)**| ||**51,956.45**
**29,600.53**| ## **Notes to the Accounts** 1. Generous donations were received from Acorn’s Charity, Our Lady of Victories Church, the Chartered Institute of Environmental Health, Glanford & Lindsey Lions Club, Rotary Club of Ashby Castle, John Pena, Ged Pike and all supporters who contribute by regular standing orders. Regular standing order donations, via PayPal and direct, for the year amounted to £6,533. 2. Trust donations received during the year were from Sydney E Franklin Deceased's New Second Trust, CB & HH Taylor 1984 Trust, JUSACA, Randall Foundation, Peter Stebbings Memorial Charity, The Souter Trust and the Tula Trust. 3. Corporate support provided Machin & Toplass, Plumbing and Heating Services, National Park Activities, Killgerm (via the annual PESTEX Dinner) and Lil' Smilers. 4. Misc includes in Memoriam donations from the Estate of P Bellamy, Estate of Late Gerard Loughran and interest received from the two Charity’s bank accounts with the CAF Bank Ltd. 5. The payments related to work in Zambia. |**DATE**|**REASON**
**AMOUNT**|**REASON**
**AMOUNT**| |---|---|---| |30/09/25
Kapona School, Luampa. Misisi Hospital, Lusaka
11,635.56||| |14/01/26
Luampa Borehole Rehabilitation
18,130.16||| |19/03/26|Mobile Phone of ZIEH Project Manager|359.09| Water for Kids Annual Report 2025-26 13 6. The payments related to work in Uganda. **----- Start of picture text -----**
DATE REASON RESTRICTED AMOUNT
30/04/25 Bodogo Project 2,098.15
30/04/25 Bodogo Project - The Big Give Y 3,071.34
11/06/25 Protection of 4 springs 6,148.94
11/07/25 In Country Team Allowance 987.12
29/07/25 Protection of 4 springs 4,778.08
29/07/25 Bugungu Spring Protection - CB & HH Taylor 1984 Y 500.00
Trust
08/10/25 Protection of 3 springs 1,717.82
08/10/25 Protection of 3 springs - Peter Stebbings Memorial Y 4,425.00
Charity
08/10/25 Namatoke Project - Randall Foundation Y 11,651.00
26/11/25 Namatoke Project 6,688.96
16/12/25 In Country Team Allowance 1,008.77
14/01/26 3 springs and remaining Namatooke funding 11,090.48
14/01/26 Bakoona spring - Rotary Club of Ashby Castle Y 1,000.00
19/03/26 Travel costs 563.80
23/03/26 Travel costs 564.62
30/03/26 Protection of 5 springs, borehole servicing and team 2,405.25
allowances
30/03/26 Protection of 2 springs - The Tula Trust Y 3,000.00
30/03/26 Protection of spring - The Souter Trust Y 1,475.00
**----- End of picture text -----**
7. Fundraising costs include monthly account fee to JustGiving, costs incurred in the course of fundraising events. 8. Services provided by the Charity’s Fundraiser’s fee, cost of stationery and other office expenses. 9. Miscellaneous expenses include liability insurance, registration of domain names and website hosting, display materials, membership subscription to Fundraising Regulator, National Council for Voluntary Organisations and the cost of independent examination of the report and accounts. 10. 88.1% of total expenditure was spent directly on our overseas projects. 11. Funds were carried over to 2026/27 for a project in Mazabuca, Zambia. This was approximately equal to the excess of income over expenditure of £22,356. Water for Kids Annual Report 2025-26 14 ## **WATER FOR KIDS** ## **31 MARCH 2026** ## **Independent Examiner's Report to the Trustees of Water For Kids** I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2026 which are set out on pages 4 to 14. ## **Responsibilities and basis of report** As the Charity's trustees 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 Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act; or 2. the accounts do not accord with those records. 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. ## **AM West, FCA** ## **Somerbys Limited** ## **Chartered Accountants** ## **30 Nelson Street** ## **Leicester** ## **LE1 7BA** Water for Kids Annual Report 2025-26 15 Water For Kids 51 Stockerston Crescent Uppingham LE15 9UA 18[th] August 2026 Somerbys Limited Chartered Accountants 30 Nelson Street Leicester LE1 7BA Dear Sirs ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 31 March 2026. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief. ## **General** - 1 We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion. - 2 We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 March 2026 audited. - 3 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 12 August 2026, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you. - 4 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. - 5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission. - 6 The financial statements are free of material misstatements, including omissions. ## **Assets and liabilities** - 7 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements. - 8 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate. - 9 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. ## **Accounting estimates** - 10 The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework. ## **Legal claims** - 11 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements. ## **Laws and regulations** - 12 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. ## **Related parties** - 13 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements. ## **Subsequent events** - 14 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. ## **Going concern** - 15 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements. ## **Grants and donations** - 16 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. We hereby authorise you to extract the relevant information from the company’s financial statements for the year to 31 March 2026 and to submit it electronically to H M Revenue & Customs. Yours faithfully ## **On behalf of the board** ## Jason D Cox ........................................................................ Jason D Cox (Aug 25, 2026 13:00:47 GMT+2) **Jason Cox** Water For Kids Charity no. 1178084 51 Stockerston Crescent, Uppingham, LE15 9UA 12 August 2026 AMW/VP/WAT010 The Trustees Water For Kids 51 Stockerston Crescent Uppingham LE15 9UA Dear Sirs The purpose of this letter, along with the attached schedule of professional services and related terms of business is to set out the basis on which we act as independent examiners of the charity and the respective responsibilities of the trustees and of ourselves. ## **1 Professional services provided** The professional services you have asked us to carry out are as follows: - Independent examination of the accounts (appendix 1A); The scope of these services is set out in the attached schedule[s] of professional services and should be read in conjunction with our most recent terms of business at appendix 2 August 2026. Any additional services that you ask us to provide will be subject to new or amended terms of engagement. ## Cont’d Somerbys Limited - Chartered Accountants Directors: AM West FCA, MW Dockerty FCA FCCA Managers: Mrs CL Bayliss FCCA, A Stone FCCA Registered In England: 5242197 Registered Office: 30 Nelson Street, Leicester, LE1 7BA ## **2 Agreement of terms** - 2.1 The terms set out in this letter, which includes the schedules of professional services and terms of business, shall take effect immediately upon your countersigning this letter and returning it to us or upon the commencement of our work for the accounting period ended 31 March 2026 whichever is the earlier. - 2.2 Once it has been agreed, this letter will remain effective, from one appointment to another, until it is replaced. We shall be grateful if you could confirm in writing your agreement to these terms by signing and returning the enclosed copy of this letter, or let us know if they are not in accordance with your understanding of our terms of engagement. Yours faithfully Somerbys Limited We agree to the terms of this letter, together with the attached schedules of professional services and Terms of Business. Jason D Cox ……………………………………. Jason D Cox (Aug 25, 2026 13:00:47 GMT+2) Signed for and on behalf of Water for Kids ## Jason D Cox ……………………………………. Name/Position ## 08/25/2026 …………………………………….. Date **Water for Kids** ## **APPENDIX 1A – SCHEDULE OF PROFESSIONAL SERVICES: INDEPENDENT EXAMINATION OF THE ACCOUNTS** The purpose of this schedule to our engagement letter is to set out the basis on which we perform an independent examination of the accounts for Water for Kids (the charity). ## **1 Your Responsibilities** - 1.1. As trustees of the charity, you are responsible for maintaining proper accounting records and an appropriate system of internal control for the charity and for preparing the account and statements in accordance with the Charities Act 2011 and regulations thereunder. You are also responsible for preparing the annual report and accounts which give a true and fair view and have been prepared in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and the Charities Act 2011 ("the Act") and regulations thereunder. - 1.2. In preparing these financial statements, you are required to: - select suitable accounting policies and then apply them consistently; - make judgements and accounting estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. - 1.3. In accordance with the Charities Act 2011 section 133, where the charity's gross income in any financial year does not exceed £250,000, the charity's trustees may elect to prepare a receipts and payments account and a statement of assets and liabilities as its annual statement of accounts. You have elected to prepare such a statement of accounts. - 1.4. As trustees of a charity, you have a duty under the Charities Act 2011 to prepare an annual report for each financial year complying in its form and content with regulations made under the Charities Act 2011. You should also have regard to the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' (FRS 102), issued October 2019 by the joint SORP-making body, and any subsequent amendments or variations to this statement. In compliance with the SORP you confirm that you have given consideration to and reviewed the major risks to which the charity is exposed, and to which the systems designed to mitigate these risks. - 1.5. You have undertaken to make available to us, as and when required, all the charity’s accounting records and related financial information, including minutes of management and trustees’ meetings, necessary for the compilation of the financial statements and you will make full disclosure to us of all relevant information. ## **2 Our Responsibilities** - 2.1 Under the Charities Act 2011 we have a statutory responsibility to state whether or not any matters have come to our attention to which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached, and to report whether or not any matter has come to our attention in connection with the examination which gives us reasonable cause to believe that in any material respect: - accounting records have not been kept by the charity in accordance with Section 130 Charities Act 2011; - the account and statement are not in agreement with the accounting records; and - the account and statement do not comply with the accounting requirements of the Charities Act 2011. - 2.2 We are also required to report any of the following matters that have become apparent during the course of our examination: - whether there has been any material expenditure or action which appears not to be in accordance with the trusts of the charity; - whether any information or explanation to which we are entitled under regulation 33 of the Charities (Accounts and Reports) Regulations 2008 has not been afforded to us; - whether any information in the trustees’ statutory annual report is inconsistent in any material respect with that in the accounts. - 2.3 We shall plan our work on the basis that an examination report is required for the year, unless you inform us in writing that either: - the charity requires an audit of the accounts; or - the charity requires neither an audit nor an examination report. - 2.4 Should you instruct us to carry out an audit, then a separate letter of engagement will be required. - 2.5 Should you inform us that the charity requires neither an audit nor an examination, then we shall have no responsibilities to the charity, except those specifically agreed upon between us in respect of other professional services. - 2.6 Should our work lead us to conclude that the charity is not entitled to exemption from an audit of the accounts, or should we be unable to reach a conclusion on this matter, then we will not issue any report and will notify you in writing of the reasons. In these circumstances, if appropriate, we will discuss with you the need to appoint an auditor. - 2.7 We have a statutory duty to report to the Charity Commission (CC) under section 156 of the Charities Act 2011 such matters (concerning the activities or affairs of the charity or any connected institution or body corporate) of which we become aware during the course of our examination which are (or are likely to be) of material significance to the CC in the exercise of their powers of inquiry into, or acting for the protection of, charities. ## **3 Scope of Examination** - 3.1 Our examination will be conducted in accordance with the CC’s 'Independent examination of charity accounts: Directions and Guidance for examiners’ (CC32). Our procedures will consist of comparing the accounts with the accounting records, vouching some material / significant transactions, making limited enquiries of the officers of the charity and only in certain circumstances seeking independent evidence to support entries in the accounting records, or the presentation of the accounts. We shall also review the trustees' report and discuss with you the financial circumstances of the charity at the end of the year. - 3.2 Our examination is not designed to identify all significant weaknesses in the charity's systems but, if such weaknesses come to our notice during the course of our examination which we think should be brought to your attention, we shall report them to you. Any such report may not be provided to third parties without our prior written consent. Such consent will be granted only on the basis that such reports are not prepared with the interests of anyone other than the charity in mind and that we accept no duty or responsibility to any other party as concerns the reports. - 3.3 As part of our normal procedures, we may request you to provide written confirmation of oral representations which we have received from you during the course of the examination on matters having a material effect on the account and statement. - 3.4 In order to assist us with the examination of your accounts, we shall request sight of all documents or statements, including the trustees' annual report, which are due to be issued with the accounts. If it is proposed that any documents or statements which refer to our name, other than the examined accounts, are to be circulated to third parties, please consult us before they are issued. - 3.5 The responsibility for safeguarding the assets of the charity and for the prevention and detection of fraud, error and non-compliance with laws or regulations rests with yourselves. Our examination should not be relied upon to disclose all material misstatements or frauds, errors or instances of non-compliance as may exist. - 3.6 We shall not be treated as having notice, for the purposes of our examination responsibilities, of information provided to members of our firm other than those engaged on the examination. - 3.7 Once we have issued our report we have no further direct responsibility in relation to the accounts for that financial year. ## **Water for Kids** ## **APPENDIX 2 - TERMS OF BUSINESS** ## **1 Applicable law** - 1.1 This engagement letter shall be governed by, and construed in accordance with, English law. The Courts of England shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the engagement letter (including the firm’s terms of business) and any matter arising from it. Each party irrevocably waives any right it may have to object to an action being brought in those Courts, to claim that the action has been brought in an inconvenient forum, or to claim that those Courts do not have jurisdiction. - 1.2 Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act. - 1.3 The advice we give you is for your sole use and is confidential to you and will not constitute advice for any third party to whom you may communicate it. We will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them. ## **2 Quality of service** We aim to provide you with a fully satisfactory service and Mr Alex West as engagement director will seek to ensure that this is so. If however, you are unable to deal with any difficulty through him and his team, please contact Mr Marcus Dockerty. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer your complaint to your satisfaction you may of course take up the matter with the Institute of Chartered Accountants in England and Wales (ICAEW) by whom we are regulated. ## **3 Client monies** - 3.1 We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Clients’ Money Regulations of the ICAEW. - 3.2 All client money will be held in an interest-bearing account. In order to avoid an excessive amount of administration, interest will only be paid to you where the amount of interest that would be earned on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by Nat West Bank Plc for small deposits subject to the minimum period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross. - 3.3 If the total sum of money held on your behalf exceeds £10,000 for a period of more than 30 days, or such sum is likely to be held for more than 30 days, then the money will be placed in a separate interest-bearing client bank account designated to you. All interest earned on such money will be paid to you. Subject to any tax legislation, interest will be paid gross. - 3.4 We will return monies held on your behalf promptly as soon as there is no longer any reason to retain those funds. If any funds remain in our client account that are unclaimed and the client to which they relate has remained untraced for five years or we as a firm cease to practise then we may pay those monies to a registered charity. ## **4 Investment advice – exempt regulated activities** - 4.1 Although we are not authorised by the Financial Conduct Authority to conduct Investment Business, we are licensed by the ICAEW to provide certain limited investment services where these are complementary to, or arise out of, the professional services we are providing to you. - 4.2 Such assistance may include the following: - advising you on investments generally, but not recommending a particular investment or type of investment; - referring you to a Permitted Third Party (PTP) (an independent firm authorised by the FCA) and assisting you and the authorised third party during the course of any advice given by that party. This may include comment on, or explanation of, the advice received (but we will not make alternative recommendations). The PTP will issue you with his own terms and conditions letter, will be remunerated separately for his services and will take full responsibility for compliance with the requirements of the Financial Services and Markets Act 2000. The firm may receive commission from such an introduction, in which case you will be fully informed of the expected size and nature of such commission at the time of the introduction. - advising on the sale of a contractually based investment other than disposing of any rights or interests which you may have as a member of a personal pension scheme; - advising and assisting you in transactions concerning shares or other securities not quoted on a recognised exchange; - managing investments or acting as trustee (or donee of a power of attorney) where decisions to invest are taken on the advice of an authorised person. - 4.3 We may also, on the understanding that the shares or other securities of the company are not publicly traded: - advise the company, existing or prospective shareholders in relation to exercising rights, taking benefits or share options valuation and methods; - arrange any agreements in connection with the issue, sale or transfer of the company’s shares or other securities; - arrange for the issue of the new shares; and - • act as the addressee to receive confirmation of acceptance of offer documents etc. - 4.4 To enable us to provide you with a proper service there may be occasions when we will need to contact you without your express permission concerning investment business matters. For example, it may be in your interests to sell a particular investment and we would wish to inform you of this. We may therefore contact you in such circumstances. We shall of course comply with any restrictions that you may wish to impose which you notify to us writing. - 4.5 We may, on occasions, refer you for general investment advice to Somerby Wealth Management Limited, an FCA registered business (FCA no. 837486) in which Somerbys Limited holds a beneficial interest. This interest amounts to in excess of 10% of the voting rights or of the capital. **Insurance mediation activities** - 4.6 Although we are not authorised by the Financial Conduct Authority, we are included on the register maintained by the Financial Conduct Authority so that we might carry on insurance mediation activity, which is broadly the advising on, selling and administration of insurance contracts. This part of our business, including arrangements for complaints or redress if something goes wrong, is regulated by the ICAEW. The register can be accessed via the Financial Conduct Authority website at www.fca.org.uk/register. - 4.7 If you are dissatisfied in any way with our services described in this section, you should follow the procedures set out in the “Quality of Service” section above. In the unlikely event that we cannot meet our liabilities to you, you may be able to claim compensation under the Chartered Accountants’ Compensation scheme. ## **5 Fees and payment terms** - 5.1 Our fees may depend not only on the time spent on your affairs by the partners and our staff and on the levels of skill and responsibility involved, but also the level of risk identified and any advice provided. Unless otherwise agreed, our fees will be billed at appropriate intervals during the course of the year and will be due on presentation. - 5.2 We may indicate a fixed/indicative fee for the provision of specific services. We will not usually identify fixed fees for more than a year in advance as these may need to be revised in light of subsequent events. Where we estimate our fees for any specific work, this will not be binding unless this is clearly stated to you. - 5.3 If it is necessary to carry out work outside the responsibilities outlined in this letter it will involve additional fees. Accordingly we would like to point out that it is in your interests to ensure that your records etc., are completed to the agreed stage. Our fees will exclude out of pocket expenses. Out of pocket expenses (plus VAT (if applicable)) will be billed as incurred for reimbursement by you. - 5.4 Our terms relating to payment of amounts invoiced and not covered by standing orders or direct debits, where appropriate, are strictly 30 days net. We reserve the right to add an interest charge at a rate of 1 ½ % per month simple interest on any account remaining unpaid 30 days after presentation. - 5.5 If a client company, trust or other entity is unable or unwilling to settle our fees, we reserve the right to seek payment from directors, Trustees or other individuals giving us instructions on behalf of the client. You agree that we shall be entitled to enforce any such sums hereunder falling due from such individual. ## **6 Retention of and access to records** - 6.1 During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following the preparation of your accounts and returns. - 6.2 Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing. ## **7 Proceeds of Crime Act 2002 and Money Laundering Regulations 2007** - 7.1 In common with all accountancy and legal practices, we are required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007 to: - have due diligence procedures for the identification of all clients; - maintain appropriate records of evidence to support customer due diligence; and - report in accordance with the relevant legislation and regulations. ## **8 Electronic communication** - 8.1 Email Authority We take the security of personal information very seriously. Email can be insecure, so it’s very important that you understand the risks. ## About the risks The main risks associated with using email are to confidentiality, identity and security. There’s a risk that emails sent over the internet may be intercepted, altered, re-directed or contain virus material or malware. Somerbys do use email to correspond with clients and by accepting the terms of engagement you confirm: - that you understand and accept the risks of using email; - that you’re in agreement for financially sensitive and confidential information to be sent by email; - that attachments can be used; and - that you’re in agreement for Somerbys to use the Adobe E-sign application for digital approval (e-signing) of documents - 8.2 Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail or use of the Adobe E-sign application are not acceptable means of communication. - 8.3 It is the responsibility of the recipient to carry out a virus check on any attachments received. ## **9 Data Protection** - 9.1 To enable us to discharge the services agreed in this engagement letter, comply with related legal and regulatory obligations and for other related purposes including updating and enhancing client records and analysis for management purposes, as a data controller, we may obtain, use, process and disclose personal data about you, your business, company, partnership, its shareholders, members, officers and employees as described in our privacy notice. We confirm when processing data on your behalf that we will comply with the provisions of all relevant data protection legislation and regulation. - 9.2 You are also an independent controller responsible for complying with data protection legislation and regulation in respect of the personal data you process and, accordingly where you disclose personal data to us you confirm that such disclosure is fair and lawful and otherwise does not contravene relevant requirements. Nothing within this engagement letter relieves you as a data controller of your own direct responsibilities and liabilities under data protection legislation and regulation. - 9.3 Data protection legislation and regulation places obligations on you as a data controller where we act as a data processor to undertake the processing of personal data on your behalf, for instance where we operate a payroll service for you. We therefore confirm that we will at all times take appropriate measures to comply with relevant requirements when processing data on your behalf. In particular we confirm that we have adequate security measures in place and that we will comply with any obligations equivalent to those placed on you as a data controller. - 9.4 Our privacy notice, which can be found on our website at - - https://www.somerbys.co.uk/privacy policy explains how we process personal data in respect of the various services that we provide. ## **10 Confidentiality** - 10.1 Where you give us confidential information, we confirm that we shall at all times keep it confidential, other than as required by law, by our insurers, or as provided for in regulatory (including external peer reviews), ethical or other professional statements relevant to our engagement. This will apply during and after this engagement. ## **11 External review** - 11.1 As part of our ongoing commitment to providing a quality service, our files are periodically reviewed by an independent regulatory or quality control body. These reviewers are highly experienced and professional people and, of course, are bound by the same rules for confidentiality as us. ## **12 Professional rules and practice guidelines** We will observe and act in accordance with the bye-laws, regulations and Code of Ethics of the ICAEW and accept instructions to act for you on this basis. In particular you give us the authority to correct errors made by HMRC where we become aware of them. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations. You can see copies of these requirements in our offices. The requirements are also available on the internet at www.icaew.com/regulations. ## **13 Conflicts of interest** - 13.1 We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are or may be adverse to yours, subject to our confidentiality clause. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting the company. - 13.2 If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by our Code of Ethics which can be viewed on the internet at the address above, in part B, sub-section 220. ## **14 The Provision of Services Regulations 2009** - 14.1 We are registered to carry on audit work in the UK by the ICAEW Details of our audit registration can be viewed at www.auditregister.org.uk under reference number C001479556. - 14.2 In accordance with the regulations of the Institute of Chartered Accountants in England & Wales we are required to hold professional indemnity insurance. Details about the insurer can be found at our offices. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States or Canada. August 2026