## **WATERBERRY COMMUNITY PROJECTS LTD** **(A COMPANY LIMITED BY GUARANTEE)** **TRUSTEES’ REPORT AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021** **Company No: 11511580 (England and Wales)** **Charity No: 1186151** **WATERBERRY COMMUNITY PROJECTS LTD** ## **CONTENTS** ||**Page**| |---|---| |Legal and Administrative Information|1| |Trustees’ and Directors’ Report|2 - 8| |Independent Examiners Report|9| |Statement of Financial Activities (Including|10| |Income and Expenditure Account)|| |Balance Sheet|11| |Notes to the Financial Statements|12 - 14| **WATERBERRY COMMUNITY PROJECTS LTD** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Constitution** Waterberry Community Projects Ltd is a company limited by guarantee registered in England & Wales and a registered charity governed by its Memorandum and Articles of Association. The charity number is 1186151. The company number is 05211299. ## **Directors and Trustees** The board of the charitable company (‘the charity’) is its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees. The Trustees are elected by the members of the charitable company attending the Annual General meeting and they all serve three-year terms that can be renewed. The directors/trustees serving during the year and since the year end are as follows: ## **Directors** Mrs T Prior Thompson (Chair) Mr R Thompson ## **Registered Office** ## **Reporting Accountants** Chandos Lodge Lambseth Street Eye Suffolk IP23 7AQ Taylor Viney & Marlow Limited Chartered Accountants 46-54 High Street Ingatestone Essex CM4 9DW 1 **WATERBERRY COMMUNITY PROJECTS LTD** ## **TRUSTEES’ REPORT** The Trustees present their report and the audited financial statements of the charity for the year ended 31[st] August 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published in October 2019. ## **Object of the Charity** The Charity’s object and its principal activity is: - Educational support services ## **Working Name** Waterberry Community Projects ## **Organisational Structure** The Charity is UK based with its office in Eye, Suffolk. The Charity’s governing body is the Board of Trustees, which comprises at least two and not more than ten individuals, all of whom must be members. The Trustees meet/discuss to manage its affairs, to oversee the work of the Charity, to consider future projects and are involved in strategic decisions for the organisation. ## **Investment Powers** Under the Memorandum and Articles of Association, the Charity has powers, which may be exercised only in promoting the Objects of the Charity. ## **Public benefit** The Charities Act 2011 requires all charities to meet the legal requirement that its aims are for the public benefit. The Charities Commission in its Charities and Public Benefit guidance states that there are two key principles to be met in order to show that an organisation's aims are for the public benefit: firstly, there must be an identifiable benefit or benefits and secondly, that the benefit must be to the public or a section of the public. The Trustees consider that they have complied with section 17 of the Charities Act 2011 and the guidance issued by the Charity Commissioners in respect of Public Benefit. ## **Risk Management** The Trustees have carried out a detailed review of the Charity’s activities highlighting the risks the Charity is exposed to and the steps taken to mitigate those risks. As part of this process the Trustees have reviewed the financial procedures in order to ensure that they still meet the needs of the Charity. ## **Objectives and Activities** The objective of Waterberry Community Projects Ltd (WCPL) is to advance education within the economically and educationally deprived rural communities of Sekute and Mandia Wards, Kazungula District, Southern Province, Zambia (where there is less than 5% employment, subsistence living is the norm, and schools are too far or too difficult for children to reach, or are educationally substandard). WCPL provides funding to Tukongate Community Projects Ltd (TCPL) in order for that company to carry out the charitable work on behalf of WCPL. 2 **WATERBERRY COMMUNITY PROJECTS LTD** ## **Objectives and Activities (cont.)** The activities supported to achieve this objective include: - Building and operating community schools (pre and primary) for children ages 3 to 14 - Providing teachers and educational materials to those schools - Operating a library for the benefit of the entire community no matter what age - Running adult educational and skills programmes for the benefit of the entire community no matter what age - Funding teacher training courses for the improvement of local teachers - Raising donations to fund the secondary education of academically able pupils ages 15 to 19 - Running an educational programme to help girls avoid missing education during their menstrual cycle - Working with Tukongote Community Projects to manage all these activities on site in Zambia ## **Vision and Mission** Our vision is to ensure that children in our catchment community will have access to a basic education, to ensure that they do not miss out on the increased opportunities available through literacy and numeracy. Our current mission is to enhance that basic education by offering a range of opportunities that will inevitably be based on ability. Our current plan is to take the Tukongote School project to Grade 7 (average age 13 – 15yo) when pupils will receive education certificates that would allow them to attend LIBES (the technical college in Livingstone) to learn vocational skills. However, if pupils are able to achieve Grade 9 (average age 15 – 17yo) they receive an education diploma which allows them to join LIBES at a higher level and to obtain a more advanced qualification. Our mission is to find extra funding and sponsors to help children achieve the extra two grades so that they can apply to LIBES at the higher diploma status, allowing them to attend courses at LIBES in valuable skills such as plumbing, electricians, etc. We believe, also, that because LIBES education involves living in rented accommodation in Livingstone, children aged over 17 are better adapted for living independently in town. For higher academic achievers our vision is to find sponsors to help them attend Kazungula High School based on qualifying Grade 7 results, taking them to Grade 12 (average age 17 – 19yo) with the possibility of attending university. Our mission is also to encourage girls to attend school, not to drop out in the early stages, and to understand their own potential to achieve should they remain within the education system. ## **Developments, Activities and Achievements this Year** The year September 2020 to August 2021 continued the challenge due to Covid with preventive measures in Zambia and international travel restrictions preventing guests arriving at Waterberry Lodge leading to a dramatic drop in income normally received from guests visiting the village projects. Waterberry Lodge was open to visitors for 2 months of the year, but had only a handful of bookings during that time and community visits were restricted because of social distancing precautions. As infection rates rose and fell in different parts of the world Zambian health authorities reacted to potential rises in infections by once again closing schools so that primary children were schooled at home and our secondary boarding school pupils returned home from Kazungula. However, there was generous and continuous support from our donors, some of whom donate monthly, some in individual sums and others by fundraising initiatives. This, together with monthly payments from trustee Rob Thompson to replace all the income lost from absent guests, meant that we have been able to progress with projects at Tukongote, concentrating on health and welfare of the school children and community members many of whom faced a second year without income. By the end of September 2020, as local restrictions in Zambia reduced, we were able to reopen the school and sent students back to Kazungula Secondary School as normal. However, this was followed rapidly by an order to close 3 ## **WATERBERRY COMMUNITY PROJECTS LTD** schools again from October – a pattern that repeated itself several times during the year and caused disruption, most particularly to the education of those children working towards secondary exams at Kazungula. Last year’s report noted the start-up of a community farm to help the school and village grow extra food to boost the mealie supplies handed out. The year to August 2021 followed the same pattern of community support, educating and feeding children and providing social and community care as follows: ## **Schools** Tukongote School remains our core focus – as at August 2021 we are running three preschool classes, four primary school classes. During the pandemic we have been able to build the extra classroom block to accommodate up to Grade 7. While waiting for pupils to progress from class to class we use one of these classrooms for gym during the rainy season and the other two are used for extra tuition for those children who need it, and for adult education classes (both the basics of reading/writing/arithmetic and more advanced tuition for those adults wishing to sit exams they were not able to afford while at school). We provide teachers and admin salaries, teaching materials and canteen food to the two outlying preschools – Liyemo and Big Tree. Children from these preschools will eventually attend their more local primary school at Mandia and Siandunda. Academically brighter children from the community attend Kazungula Secondary School to sit up to Grade 12 exams. These children are sponsored through the generosity of guests who have continued their sponsorship during the pandemic. We provided schooling (either on site or home schooling) for 175 pupils (from Preschool through to Grade 4 Primary) at Tukongote, and another 110 at Big Tree and Liyemo Community Schools. Provided daily meals for 285 children and 50 community staff members in the school canteens. Sponsored 55 pupils through secondary high school education at Kazungula and elsewhere. Sponsored our first High School graduate scholarship in accountancy to ZICAS University in Lusaka. Maintained 35 Tukongote staff on full contracts, including PAYE (where relevant), health insurance, NAPSA, leave pay and gratuity. We pay registration and membership fees for teachers’ professional bodies, e.g., Teaching Council of Zambia. We sunk a further borehole to ensure adequate clean water for the increasing numbers of pupils and teachers at Tukongote School. Supported Tukongote staff with monthly mealie allowance. Organised staff wellness check through PPAZ (Planned Parenthood Association of Zambia) and paid extra treatment where necessary. Provided a free shuttle service for staff needing vaccination and medical attention. 4 **WATERBERRY COMMUNITY PROJECTS LTD** ## **Siandunda Community School** Siandunda Community School was given to Siandunda village by Comic Relief after their 2013 ‘Education on the Zambezi’ fundraiser. Comic Relief allocated funds for the building work to an organisation in Livingstone. They turned down our offer to share our experience, although we were and are the local experts in the community, on the grounds that the connection with Waterberry Lodge made us ‘commercial’. However, there were insufficient funds to complete the building work which became an embarrassment to us – it was impossible to contemplate running and managing our own successful education project while a Comic Relief project remained incomplete and unused. The organisation appointed by Comic Relief approached us in 2015/6 to ask for help to finish the school building which we were obliged to do to prevent massive disappointment in the community. We were unable to raise more funds from CR. We spent time and our own charity funds finishing the school and ever since we have helped with repairs and maintenance. Siandunda is not a thriving school. Comic Relief was inconsiderate and unwise to offer a school building without confirming there were local means to pay for equipment, admin and teaching staff. Until now the Zambian government has supplied a head teacher only, the other teachers need to be paid out of school fees, but parents in this extremely poor community cannot afford school fees, especially during the pandemic when employment fell to a new low. The new Zambian government has recently announced that schooling will be free of charge for all pupils. We hope this will mean government funding for teachers pay in community schools such as this. Over the past year WCPL has given $8000 for Siandunda teacher salaries, teaching materials and mealie allowance, we have made building and infrastructure alterations to allow the school to become a Grade 7 examination centre, we installed a hand pump at the borehole so that the school could reopen (having been closed when the solar borehole pump failed). To facilitate Siandunda teaching we offer all teachers use of the Tukongote internet, electricity for charging, printing for teaching materials and examination papers, use of the library. All Siandunda pupils have access to our Study Centre for extra tuition from Tukongote teachers during the holidays to help them catch up with the curriculum and we are happy to say that during the pandemic this resulted in the first ever exam passes for pupils of Siandunda. ## **Agricultural Project** We continued to develop our agricultural project which is open to all in the community. In addition to the plots allocated to each class, to teach good agricultural practice, there are now approximately 50 community participants growing additional food for their families and for sale to raise income. Some of this produce is sold to Waterberry Lodge and this helps create awareness and interest in our school and community projects. We supplied fencing, irrigation materials and tools to staff and former staff members so they can become selfsustainable. ## **Community** We offered adult education as well as tuitions for pupils from other schools in the area through our (by now very well attended) study centre. These classes are, of course, free of charge. We distributed a further 3,000kg of soap to help hygiene in the villages. We helped finance small business start-up (such as grocery shops, transport/taxi, and procurement) for redundant hospitality staff living in the community. We paid for the electricity connection for the New Apostolic Church. 5 **WATERBERRY COMMUNITY PROJECTS LTD** ## **2020/21 in Numbers:** |Pre School children attending Tukongote, Big Tree, Liyemo|191| |---|---| |Primary School children attending Tukongote|185| |Children with sponsors attending Kazungula High School|55| |Senior Grade pupils from nearby schools receiving extra tuition|15| |Adults attending adult classes|12-15| |Teachers|21| |School staff including librarian|5| |Kitchen staff and cooks|3| |Community members participating in community farming co-operative|50| ## **Volunteers** We did not seek any volunteer placement during the year ending August 2021 because of difficulties with covid regulations. ## **External Communications** Awareness building is mostly via guests who visit Waterberry and take the time to visit the community projects, plus promotion from a number of tour operators who consider responsible tourism and ‘giving back’ to be a fundamental of travel. Guests sign up to receive the regular newsletter by e mail. WCPL funded the design and launch of a website, and is present on Facebook and Instagram (the latter as Tukongote Community Projects which is the organisation name chosen by the village). The website was launched at the end of 2021 (www.tukongote.com). ## **Partnerships** WCPL is in partnership with Tukongote Community Projects Limited, a company with charitable status registered in Zambia in order to operate the project locally and to comply with both Zambian corporate legislation and the Zambia Department of Education. Tukongote Community Projects Limited is an NGO in Zambia. ## **Safeguarding** Safeguarding is a priority for WCPL. Volunteers to the project must present a DBS check from the UK authorities. Tukongote Community Projects Limited has a Child Protection Policy that all staff must read and sign (copy available from WCPL). ## **Fundraising** The majority of fundraising is generated on site at Waterberry Lodge in Zambia where guests frequently sign up to receive the regular newsletter and donate either as a one-off payment, or through regular monthly or occasional donations. Some of these donations are for general administrative structure of the school project, others are specifically dedicated to, for instance, fees and subsistence for pupils attending Kazungula Secondary School, the menstrual pads project, or one-off projects such as the installation of internet, electricity, borehole excavation/the provision of water, supplies for the community farming project. 6 **WATERBERRY COMMUNITY PROJECTS LTD** ## **Fundraising (cont.)** The shortfall of income from lodge guests during the year was made up by monthly donations from Trustee Rob Thompson. Other generous donations were received from The Texel Foundation. We remain so thankful to the donors who have continued to support us through all these uncertain times. We are fully aware of other financial and social pressures during this difficult year, and appreciate that these donors have understood that without funding our projects cannot continue. ## **Reserves Policy** In line with the recommendations of the Charity Commission, the Trustees have formally adopted a reserves policy. This recognises that while the income of the Company arises evenly neither year on year, nor throughout the year, the Administrative Expenses of the Company are very modest. The Trustees therefore ensure that at any given time there is sufficient surplus to cover the expected Administrative Expenses for a period of at least three months; any additional surplus is used to further the Company’s charitable objectives as described above. Based on the 2021 accounts, annual income totalled £117,052 (2020: £144,306) and annual expenditure totalled £116,971 (2020: £144,213) with overall surplus reserves at 31 August 2021 of £174 (2020: £93). ## **Risk Management** The major risks to which the Company is exposed, as identified by the Trustees, are and will continue to be regularly reviewed, and systems have been and will be established, and where appropriate, professional advisors have been or will be appointed to mitigate those risks. ## **Trustees’ Responsibilities in Relation to the Financial Statements** The trustees (who are also directors of Waterberry Community projects Ltd for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 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 2019 / (FRS 102) - 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; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. So far as the trustees are aware: - there is no relevant audit information of which the charitable company’s auditor is unaware; and - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information 7 **WATERBERRY COMMUNITY PROJECTS LTD** ## **Approval** This Report was approved by the Trustees/Directors on 24 May 2022 and signed on its behalf by: **Mrs T Prior Thompson** ## **Chair of Trustees** 8 **WATERBERRY COMMUNITY PROJECTS LTD** ## **INDEPENDENT EXAMINERS REPORT ON THE UNAUDITED ACCOUNTS TO THE TRUSTEES OF WATERBERRY COMMUNITY PROJECTS LTD** I report to the charity trustees on my examination of the accounts of the company for the year ended 31 August 2021 which are set out on pages 10 to 14. ## **Responsibilities and Basis of Report** As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no 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 company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 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. Signed: **Neil A. Chambers Institute of Chartered Accountants in England and Wales Taylor, Viney & Marlow Limited Chartered Accountants 46-54 High Street Ingatestone Essex CM4 9DW** **Date: 12 May 2022** 9 **WATERBERRY COMMUNITY PROJECTS LTD** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2021** |||**2021**|**2021**|**2021**|**2020**|**2020**|**2020**| |---|---|---|---|---|---|---|---| |**Notes**||**Designated**|**Unrestricted**|**Total**|**Designated**|**Unrestricted**|**Total**| |**Incoming resources**|||||||| |Donations|**3**|-|117,052|117,052|-|144,306|144,306| |||________|________|_______|________|________|_______| |**Total incoming resources**||-|117,052|117,052|-|144,306|144,306| |||========|========|=======|========|=======|=======| |**Resources expended**|||||||| |**Charitable expenditure**|||||||| |Donations to Zambia||-|113,777|113,777|-|143,013|143,013| |Accountancy||-|2,760|1,980|-|1,200|1,200| |Management &|||||||| |Administration|**4**|-|434|434|-|-|-| |||_______|________|________|________|________|_______| |**Total resources expended**||-|116.971|116,971|-|144,213|144,213| |||=======|=======|=======|========|=======|=======| |Funds brought forward||-|-|-|-|-|-| |Net movement in funds||-|81|81|-|93|93| |Transfer between funds||-|-|-|-|-|-| |||_______|________|________|________|________|_______| |**Total funds carried forward**|**6**|-|81|81|-|93|93| |||=======|=======|=======|=======|=======|======| The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. 10 **WATERBERRY COMMUNITY PROJECTS LTD** ## **BALANCE SHEET AS AT 31 AUGUST 2021** ||||**2021**||**2020**| |---|---|---|---|---|---| ||Notes|£|£|£|£| |**Current Assets**|||||| |Debtors||-||-|| |Cash and bank||2,154||1,293|| |||_______||________|| ||||2,154||1,293| |**Creditors**|||||| |Amounts falling|||||| |due within one year|**5**|1,980||1,200|| |||_______||_______|| ||||(1,980)||(1,200)| ||||_______||________| |**Net current assets**|||174||93| ||||_______||________| |**Net assets**|||174||93| ||||=======||=======| |**Charity Funds**|||||| |Unrestricted funds|**6**||-||-| |Designated funds|**6**||174||93| ||||_______||________| |**Members funds**|**6**||174||93| ||||=======||=======| In preparing these financial statements: - a) The Trustees are of the opinion that the company is entitled to the exemption from audit under Section 477 of the Companies Act 2006; - b) The members have not required the company to obtain an audit of its accounts for the year to 31 August 2021 in accordance with Section 476 of the Companies Act 2006; - c) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. These financial statements were approved by the Trustees/Directors on 24 May 2022. ## **Mrs T Prior Thompson Director** **Company Registration No. 11511580** 11 **WATERBERRY COMMUNITY PROJECTS LTD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021** ## **1. Accounting Policies** ## **1.1 General information and basis of preparation** Waterberry Community Projects Ltd is a charitable company incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out in the Trustees’ Report on page 2. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019 , the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019. The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A. The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ## **1.2 Income** - a) Income is recognised in the year to which it relates. Income is deferred only when the Trust has to fulfil conditions before becoming entitled to it or when the donor has specified that the income is to be expended in a future period - b) Voluntary income is received by way of donations and gifts and is included in the Statement of Financial Activities when receivable. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. ## **1.3 Fundraising costs** Fundraising expenditure comprises costs incurred in the staging of general fundraising events. ## **1.4 Costs of managing and administering the Charity** Administration expenditure includes all expenditure not directly related to the charitable activity of fundraising ventures. 12 **WATERBERRY COMMUNITY PROJECTS LTD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021** ## **1.5 Funds accounting** Funds held by the Trust are: Unrestricted general funds – these are funds that can be used in accordance with the charitable objects at the discretion of the Trustees. Designated funds – the Trustees may at their discretion, set aside unrestricted funds for specific purposes. Refer to note 6. |**2.**|**Surplus for the year**|**2021**|**2020**| |---|---|---|---| |||**£**|**£**| ||Surplus for the year is stated after charging: -|81|93| ||Depreciation of tangible assets|-|-| |||=====|=====| |**3.**|**Donations, legacies and similar incoming resources**||| ||Donations from individuals and trusts|117,052|144,306| |||======|======| |**4.**|**Charitable expenditure**||| ||Donations to Zambia|113,777|143,013| ||Accountancy|1,980|1,200| ||Bank charges|434|-| |||_______|_______| |||116,191|144,213| |||======|=======| |**5.**|**Creditors: amounts falling due**||| ||**within one year**||| ||Accruals|1,980|1,200| |||______|______| |||1.980|1,200| |||======|======| 13 ## **WATERBERRY COMMUNITY PROJECTS LTD** ## **6. Funds** |**Funds**|||| |---|---|---|---| ||**Unrestricted**|**Designated**|**Total**| ||**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**| |Brought forward at|||| |1 September 2020|93|-|-| |Surplus for the year|81|-|-| |Transfer between funds|-|-|-| ||_______|_______|_______| |Total funds at 31 August 2021|174|-|-| ||_______|_______|_______| ## **Designated funds** Designated funds represent funds received specifically for aiding individuals to take vocational training or start their own businesses. ## **7. Liability of Members** The liabilities of members are limited. The Company is limited by guarantee without any share capital. Every member will pay, if the Company is dissolved while he or she remains a member or within 12 months afterwards, up to the sum of £10 towards the costs of dissolution and liabilities incurred by the Company while he or she was a member. ## **8. Employees** The average number of employees during the year was as follows: - ||**2021**|**2020**| |---|---|---| |Administration|1|1| ||====|====| No trustees received any remuneration in the year. 14