WATERBERR Y COMMUNITY PROJECTS LTD
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Company No.. 11511580 (England and Wales)
Charlty No: 1186151

WATERBERRY COMMUNITY PROJECTS LTD
CONTENTS
Page
Legal and Administrative Infomiation
Truste8s' and Directors, Reporl
Independent Examiners Report
Statement of Financial Aclivltles (Including
Income and Expenditure Account)
Balan￿ Sheet
10
Notes to the Financial Statements

WATERBERRY COMMUNifY PROJECTS LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Constitution
Walgrbery Community Prqect$ Ltd 18 a company limited by gu•r4ntee registered in England & Wal&s and
registered charty governed by ils Memorandum and Art￿leS of AssorAation. The charty nur￿)er B 1186151. Tho
company numbeF is Q5211299.
DlrectOf8 and Tru8tO0S
The board of the charitable company Ilhg charitll 1$ its Twstees for the purpJs8s ol charity law and throughout Ihrs
repcrt are ¢olledNety referred to os the Trustees. The TNstees are elected by the members of the Charita)
conwony attending the Annual Gener81 meetlng and they 811 serve thTee*ear ter￿ thal ￿ be renehed.
The direthrsltntstee$ seNing during the y•arand SIn￿ the year end are as frAIows'.
Dlre¢torn l Trustees
Mfs T Prior Thcthpscfi (Chairl
Mr R Thornpson
Ms P M Nugent
M$MAIPayne
R8gister•d Office
Reporting Accountants
Chan(kns Lodge
Lambseth Street
Eye
Suffdk
IP23 7AQ
Tayklr Viney & Marlryw Limited
Chartered Acccljntsnts
46-54 High Stre
Ingate6tone
Essex GM4 9DW

WATER8ERRY COMMUNITY PROJECTS LTD
TRUSTEES, REPORT
The Tru3tees Pfesent their rg>ort and the audited financi818lalements of the tharity for the year gnd8d 3111 August
2024. The trustees have adopted the kyovisions of the Ststem•nt of Recommended Practice (SORP)"Accounllng
Reming by Charitigs- IFRS 1021 in preparing th8 annual report and finwcial staternents ofthe eharity.
The financial slalements have been preparèd in accordar￿? witti the a¢xounling poliC￿S set OLA in notes to the
accounts and comply with the chartty's govemiThJ document, Ihp Chaities Act 2011 and Accounting and Reporbng by
Charities.. Statement of Recommended Practi¢¢ applicable to charities piepwing Ihgir actounls in xcordanGg wlh thg
Financral Reporting Staftdafd applic8bl8 in the UK end RepublK of Iretand published in OCto￿r 2019.
Obje¢t of the Ch4rity
The Charity's obje¢t and its principal activty is= .
Educètional 8UPPOrt Se￿lee$
Worklng N•m•
watert￿ry Communty Projects
Organlsatlonal Structure
The Charity is UK ba8ed with ils office in Eye. Suffolk.
The Chsrity's governing body is the Boanl of Trustees, which comwso5 at loast ts¥o and rnt morg than tsn
indiv￿￿81$, all of whom must be nHnbers. The Trustees meetldl3cuss t¢ manage its affai￿, to oversee the work of
th8 Charty, lo consh1er futurè prci8cts and ate Invo￿*￿ in stratepic d8GpJiorts for the organisation.
In¥ostm•nt Powers
Under the Mernorandum and ArticKgs CA A$s￿l•tiOn. the Cttanty has ptrwers, whKh may be •xercis8d oniy in
promoting Ihe Objecls ofthe Charty.
Public benefrt
The Charities Ad 2011 requires all charities lo metsl the legal requirement that lis airr* are for Ihe public Èenefrt. Th
Charitie5 Cornmissi￿) in rts ChaTities and Public Benefrt gsjidance slates thal thwe 8re hvo key principles lo be met in
order to 8h¢M that an organisation's aims are lor the public benefrt.. firstty. there musl be an Klenlrfiable benefrt or
benefits and secondly. that the benefit musl be ID the public or a Sect￿ of the public. The Trustee5 consider that they
have compliéd wrth section 17 of the Charknes Aet 2011 and the gU￿ance issued by the Charity cornmls8ior￿ts in
respect of publ￿ Benefit.
Rlsk Management
The Trustees have carried out a detailed review of the Charivs xtNTrtt8s hlghllghting the risks the Charty is exposed
to and th8 steps taken to mitiqale those risks. As part of thi8 prttess the TruSt￿S have rwthyed the fina￿la1
Pfocedures in order to ensure that Ihoy stil meet Ihg needs of the Charity.
Objectives and Actlvltkng
Thg obiective of Waterberry Community Pfoi•cls Ltd (WCPLI 18 to advance eduealion within the econom￿21￿ and
educationalty deprived rural commLmities of Sekute and MaThJia Ward$, Kazungula District. &￿thern Province,
Zambia (where there is less th* 5% employment. subsistence living 1$ the norm, and schcoL8 are Ic#) far or too
orfr￿urt for children lo reach. or are educalionaNy substand8rdl. VICPL provides funding tc Tukongole Ctsmmunily
Projects Ud ITCPLI Sn order for that company to carry out tha chartsbkn wort( on behalf ol WCPL.

WATERBERRY COIAMUNITY PROJECTS LTD
ObJoctl¥os and ActlvftieB IconL)
Thè actThiitigs support&J to achieve this objective include..
Building and operating cornmunty schools (pre ond primary) forchitrjren ages 3 to 14.
Prov￿[ng teachers and ￿uCat￿nal materials lo tIK*e ￿h(￿ls,
Operating a library f¢r the benefft of ihe enlir¢ eommunity no matter what age,
Running adult educational and skills prOgr￿me& for the benefit of the ert¥e community no matter whst age.
Fundin9 teaC￿rtrainIng courses for the irnprovemènt of k¢al te8chors,
Raising don8lKin$ to fund the secondary edu¢81ion of academicalty ab￿ pupils ages 15 to 19,
Running an edu¢at¢onal progrnmme lo help girls avoid rnts8￿9 education during their menstrval cyd•.
Running a communty farn both for te8ching purposes and to provide Ioclfj forthe school kii¢han,
Funding and Supporting football team8 forthe local community to prcffnole Gporting actiwties
Working with Tukongote Community Projects to manage all these 8Ctiwlies on site in Zambia.
Vision and Mlsslon
Our initial visicffi was simply 19 ensure that chih1￿n in (￿r cat¢hrnent communty a￿esS to a edUcat￿)n. lo
ensure that they wwtd not mtS5 Out on the iwea8ed cw0rtunit1￿ available through IleraGy, numorOGy, and
cornpuler Skills.
Th* mi$$ion has expanded lo e￿end beyond ba$lc education to developin9 Opportunities for pupiL8 that wlll Inwtsbly
be based on ability. Al the time of writing (May 2025) the Grade 7 clas$ reported on last ye* h8s succe$$Mty sat
th￿ final exams at Tlknngole. Of the 25 pupils sitting the exam 22 passed We have worked with the chldren's
families to assoss their potential to ￿h•eve grades frcm 9 - 12 al high 5chod$ in ￿'¥IngStOne and elsewhere. We
have Introduced a bursary schèm8 to assist P8fents cover the cost of fees and educational mateiials. In Sor￿ cases
children identified a5 having 5iJnsficanl academK k￿la1 (possbly to unNersty level) by thè Dislfict Edu&2tian
Boaré IDEBSI have been offered high school places at more remote schcds. In these cases we have worked with
the parents to also 5UPPOrt travel lo 8nd from the selected 8¢hool$. Th• Ihrtr childm who did not pass Grade 7 8
now re5itting the year. wth additional opportunf(ies in the 8kilL8 Cgrth so that they will have pr•¢treal tè#ming shoub
the academ*c effort prove too challenging forthom.
Wg enc￿Tay￿ girls to 8ttend Sch￿1, not to drcy oul in the earty $tage$, and to understand obvn prtential should
Ih8y remain within the education system.
Dev•lopments, Actlv6tlo$ and A¢hlgv8monts thb Y•ar
Tukongole progress and development Is linked tt) Walerbery Lodge, the main sponwr, and the source of
visilorslpotenlial donorn. By Augusl 2024 guest numbets at Waterbery were at pre-pgndemic 18vals with
f￿ard bookings ft>r 2025 ensuring Inuea$iry growth. A shift in attitude towards 'respws(ble I0￿$m, in the
sense that travel does more than harm, and is wtal to developing communities hos continued to draw
guest attention lo the work at Tukongote.
H94rtre￿ thanks fc¢ yrt another y•ar lo our generoug indMdu•l donors, who r818e ftJnd$ through rI￿nIhty
donations. indiwdual suns. and fundraising initiatives. Thank5 tts) to the Texel Foundati￿. Trustee Rob
Thompson, and the estste of Sarah Prior. Our positive financial posrtK)n mèant we were ab￿ to proceed w4th
development prcieGts al Tukongole, Co￿entrating on he4lh and weware of the ￿h0O1 children and communty
members many ofwhose income has nbl yet re•¢hed W&CO¥KI levels while 8180 f8ciryJ rlslng ￿$t of1Sving.
SGhotsls
Tukth)
o For th• year ending 311t August 2024 ran three preschcol classes Seven primary 8cho)I
¢lasse$1250 pupils).

ATERBERRY COMMUNITY PROJECTS LTD
Bi Tree and U emo Promded furKliro for salaries, teaching material8 and foc41 to the ￿ oullylng
preschwls. The more than 100 chiK1ren fmm tha￿ pr8s¢heol$ will eventually attend their h)cal primary
schools al Mandia and Si8ndunda
Reported performance and an8lysis of grades to the Department of EdUcat￿7n IDEBSI for the¥
recornmeftdations. A$ we are a sch¢)ol perfomiiro above slondard recorrmendatlons for Changg were
made.
Followed DEBS guijdines in idgntfying 8nd assisting chiktren with special needs. 3 ¢hildren with special
need$ were land are) monitored by DE8S. AH have been fully inlegrated into the schcA system.
Maintained 42 teaching and adnwn staff on full cortlr8cl8, including PAYE (where relevant), heamh insurance,
4PSA, le¥ve pay and graluty.
e long-term, Fnleres14ree loans avaiLqble lo all staff to p•y for solar $yslems which we installe(l into their
homes (to help avoid the problems of frequentlgad sheddiro in and around LiviNJslone).
Increased teacher salaries by 1 S% in 2025 in oddition to the 10% added in 2024
Paid registration rnernbstship feas for t￿Chers. profession81 tr￿dI#s, e.g.. Teachiw Councal of Zambia.
Continued lo suppkmenl 5toff with a monthly meal* allowance.
13 Ac•Jemicalty brighter children from the communty attended Kazungula Secondary Schocl to study up to
Grade 12. These chIld￿n are sponsored through the 9ener05ity of guests.
Continued training the Tukongote Cuttural GTOUP lo •nsure the children grow up f8mi14ar with soThJ$, dances.
and instruments Ilhi$ has now tecome part of the school curriculum). The Cumural Gmup plays 8t national
celebrattjn events like 1nternats.onal Wom8n's Day. Funds ar• raised for ¢05tume$ and instrumon15 by playing
small Col￿rtS for guest celebrations al INalerbery.
Funded saety mats and ffjui?mgnt for the expanding gymnasltc a¢lNit*s.
Funded and built a Home Econom￿ ￿￿￿ated area. plus an Arts and Crafts building. 80th ￿ntre5 ar• now in
use for home econom￿$ stud￿6 for children in thè prirnary school an*Y additionally offer skills devgloprrnnt to
young people in the wpaer community vtho have not th8 ￿ucat￿lDa1 opportunitse$ that a￿ available now.
Thè rtsjective of offering this leaming to the WKl8r community Is to skill young people towards a better chance
of being empty8d $hould they seek inlwiewg at train80 enty level in hDspilality and kjcal industry Ilor
oxanple, a young ￿r$On able lo loy tablè and und•r8tand bast¢ cL*okery is more Th'kely lo te employed in the
growing hospbtality industry than one with not even a bas￿ skill). So far, cookery courses, carpentry and
bitycle and other repaK courses are bging run.
We prwithd doily meals for 320 children and 16 cDmmunty $laff members in the sch¢)ol canteens {originaMy
mAinlenance staff wer8 covered too, bul Ihty have preferred to receive a food allowance).
Organis8d continued skff wellnes$ ¢he¢ks Ihrouoh PPAZ (Planned Parènthoc¥J Assoctation of Zamblal And
paid extra treatment where n•¢essary.
conts.nued the free shuttle servre for staff ne8ding Med￿41 attention.
Siwdunda Communlty School
Siandunda Communty School was built by Comlo Rolief aft8r thelr 2013 'Edu¢ation on th9 Zambezl,
fvndrni%er. Siandunda is not a thriving schcd. Our p￿11)n 1$ to continue to put on record that Comic Relief
was unwge lo fund a school building w((houl c¢nffirming local means to Pey for equipment 8nd staff, and
wilhoul securing guaranteed ￿[rect use of the extensive funds they providod fcr the 8chool constructi¢
IsoTh of ¥thic* becarne 'unavailable' and wh￿h had to be replaced by Walerberry Communty Prc¥ects, with
fvnds we could ill afford. to avoKI creating an unequal situation in th& ￿al c(¥nrnunity. and for whi¢h Comic
Relief did not refvnd us). Govemment supplies arKJ pay5 the head teacher and his leach?r wifo onty. Other
teachers need lo be of school fee8, which parents in Ihis extrernety poor community cannot afford.
By 4 years to 31st August 2024, wo hod given 527,500 plus fof Siandunda teacher $al8fies. teaching materials
and rnealie allowance. building 8nd infrastructure repairs and alterations.
Cantinued lo offer all Sian￿nd8 tèachers usa of the Tukongote intemel. eiectrtcity for chargin9. printing lor
teathiThJ materiats and exanNnation papers. use of the library. Siandunda teachers were automatically
induded in our slgff training and welln•ss days. All Siandunda pupils had a￿88 lo our Study Centre to help
them catch up with thé curriculum

WATERBERRY COMMUNITY PROJECTS LTD
Agrfcultural Proj¢¢t
Extended the agricuftural Projed to I￿lude pig pens and an outdts)r wall0￿ area (currently Clos￿ (lisease
prevention). lo continue ie550ns in animal hu$bar)dry and to provth much needed nutrition lespeci¥ly protein}
in th8 childien's dally diet.
In addition lo the teaching pl¢tS allocated to da38, 55 cOn￿Unty Partkipants grew additional fotsj for
Iheirfamilies and for sal• to raise income. Total allotments increased lo 50.
Some produce was sold to Waterbery where it helped ￿9￿* awar¢ne8s of tho school ￿ cornmunity
projects.
Supplpd f•r￿Ing. irrigation rn*erials and Icoh to staff and fomer staff memters to encourage their becorning
self-suslainabl8.
Dug and stocked J 1I3h p￿d to breed fish forthe school canleen 08 an addftional prcthn source for the young
children's diet.
Similarly. buijt and populatgd a Chicken facility lo prowde eggs for canteen.
Bolh ofihege plus the piggery enhance ourability to teach humane and 8￿￿lent animal husbandry.
Communlty
Adult teaching facilities {blera￿> are again available on dernand, Once Slartink is s￿lUllY added lo at the Schc
cornpound ￿ will bè launching the 'int•m8t calé. concept in the I￿￿Y vthith Is currently much UBed by p￿11$ but
undwusod by tho generas communty- This will provide 8dull ￿MPUter ￿CesS and training.
We ran football teams in the community (football strip 8nd foob•Rar, tranSp￿t to fo)Iball matches, sports
equipment, ctsaching expenses) - The Tamanga Boys men's team and Girl Power ￿￿)men'S team. Both teams play in
the hxal leagues - we also ran tsvo workshop long weekend cours8s to train the girls, team, this h8s been extr
$u¢¢essful in th• crynmunity.
Volunteers
A volunteer progfamme has just started al the time of writing. Two volunteefs are al Tuk(￿gOte for a three month
period. which we believe will widen the pwspeCtrv￿ and $klls of the te8chirvJ staff ond introduce novel sports
other interest5 to the chiklr8n.
Extemal Commurtlcatlons
Awarenes$ buikding via guests who visit Waterberry and take the to visit the communty projeGls, p￿$
promotTon frorn a number of lour operators who rocogni3e r•spJnsible tourism and 'givin9 back, to be a fundamental of
travel. Guests s￿n up lo ￿e1Ve the ￿qU￿r new51etter by email. VICPL funded the design and18un¢h of a website
(www.lukongole.coml, and is present on Facebook and Instagram {the latter as Tukongole Cornmunty Prq'ects whKh
is the org8nisalion n•m? chosen by the villagel.
Partnerships
INCPL is in partnership wilh Tukongote Communty Projects Limited, a company wilh charitable status registered in
Zambia in order to operate the proied bcally and to ￿MplY with both Zombian legislat￿n and th8 Zambk
Department of Education. TLtrkongote Communty PfQjgCts Limited Is a non-profit NGO with tox*xemplion sta￿$ in
Zambk•.
Safvguardlng
Safeguarding i% a priority for WCPL. Volunteers to the prcioct must present a DBS check frryn Ihfr UK authorrties.
Tukongote Communty ProJ8Cts Limited has a Child Protection PoI￿Y that all stsff must regj and sign {copy gVoilat4è
from WCPLI,

WATERBERRY COMMUNITY PROJECTS LTD
Fundr41$lng
The majorty of fundraising ¢6 generated on sitg at Walerbèry Lojga in Zwnbka where guests frequently sign up to
receive the regular newsletteT and donate either as a one-off payrnent. or through reguLqr monlhly or occasional
donatN)ns. Some Df Ihese donatw)ns are for general admini5tratfve struclure of the sthool projecl, others are
Sp￿fiCa1fy dedi¢*ed lo, for instance, fees and subsister￿ for pupils attending Kazungul? Secondary School, the
menstrual pads project, or one4)ff projects such as the instalknn of inlemet. el&tricity, borehole eXCaval￿>nfthe
provision ofwater. $upples tr the ttthmunity faming pr*cl.
We remain so thankful to donors who continue 10 5UPPOrt us through 011 these Lmcertain Iwnes ond who could never
have imagined that the problems thBt started in eoty 2020 would hwe continued lo the present economic drfficuJt*s
for Zarnbia At the time of writing Imay 20251 Zambia has just recovered fr¢m Ihe worst drought for 30 years. and
anb"¢ipala still atding food security throughout the coming ye8r.
We are fully aware of signrficonl financial and soBrdl pressures intemalronalty, and appreciaie that our lksnors have
many other Pressures but have also UnderSt¢￿)d that wilfrKwJl fuTrJirq our wnportanl pr(iects cannot continu8.
Res*Ne$ Polity
In line wth the recommendations of the Chafty Commission, the Tru51ees have fomally adopted a reserves policy.
This recognises that while the income of the Company arises eventy neither yèar on year. nor Ihroughoul the yèar, the
Adrninistrative Expenses of th8 Cornpany are very mode$l. The Trustees therefo￿ ensure Ihat at any given lime Ihe
1$ sulfio*nt surplus to cover the expected Administrative Expenses for a period ol al least three months.. any ai%Jition81
sUr￿u¥ is used to further the Company'$ d)aritable objectives as de$L￿bed above.
Bas&g on the 2(Y24 accounts, annual in¢LYne lotall•d £243,559 {2023.' £172.847) and annual eypenditure totalled
£141,19412023.' £170,019) with over811 surplus rtseryes èt 31 August 2024 of £103,309 {2023: £9441.
Rlsk Management
The major Tisks to %thich the Company is exposed, as Klentrfied by the Trustee5, are and will continue to bé regularfy
fewewed, and systems have been and will be eslablishgd, and whorg app￿priate, professio￿1 ¥dvwrs have baen or
ill be appointed to MIt￿ate those risks.
rru8tws' R¥$pon$lbillIl￿ h Relallon to the Flnanclal Statwnents
The Iruslees (who are also directors of Waterberry Communty prciect8 Ltd for the cf company law) ar•
resprmsible for preparing the Trustees, Annual Report and the fin8naal ststsments in accordance Mlh 8pplicable 18W
and Unit8d Kingdom Acc¢)unting Stand8r¢l8 {United King(knm Generally Acwed A￿0VAting Practte).
Cornpany law requires the trustees lo wepare fina￿Tal slatemenls for oach finan¢i81 year, which give a truè and fair
iew of tho slafe of affaits cl the charitablo company and of the ineryning resources and appli¢atiDn ol resources,
including the income and expenditure, of the charitable company for that period. In preparing these financial
stÈtements, the tru*ees we reqvSr8d to..
sde¢t suitable accounting policw and then apF4y them con5iBtenl￿.
observe th• methods and principles in the Choribes SORP 2019 1 IFRS 1021
make iudgements and estimates thèt are reasonable prudent-
stalo whether applicable UK A￿)untIng Standards have been foll￿￿, subject to •ny
malerial departures disclosed and explained in th& financlal statÈmenl$.'
Prepa￿ the fmancial statemènts on Iha going ¢oncern basi$ unless rt is inappropriate to
presume that the cherrtable c(xnpany wll continue in operétlon.
The tnjstees are ftsponsble for keeping adequate acctyjnting records that disclose wtth Teason8ble ￿K￿racY al any
tim8 the financial po$f(ion of the charitablé eompany and ¢nable them to ensu￿ tho1 the financial Statements comply
vmh the Ccrnpanies Act 2CIJ6. They are also respon$iblg for 8afeguarding the assets ol the chafitable ccffnpany arwj
hence for taking Teasonable steps lor the prevent(on and dele¢11¢￿ of fraud and other iriegu18rifres.

WATERBERRY COMMUNITY PROJECTS LTD
So far as the trustees are aware..
there is no Tr1gv8nt audit Information ofwhich Ih6 tharit*o company's a￿lItOr 1$ L￿a￿are. and
the trustees have taken all Steps thel they ought lo have taken to make themsefv8s aware of any ￿levant a￿lit
inlomation and to establish that the auditor is wore of that infomation
Approv•1
This Re￿1 was approvad by the Tru$teesltlrectors on 214t May 2ff25 and sigwl on its behaw by:
Mrs T Prior Thomp¥on
Chalr ol Trustees

WATERBERRY COMMUNITh PROJECTS LTD
INDEPENDENT EXAMIMERS REPORT ON THE UNAUDITED ACCOUNTS TO THE TRUSTEES OF
WATER8ERRY COMMUNITY PROJECTS LTD
I reFQrt to the Gharity truslees on my examinat•)n of the accounts ofthe company for the year ended 31 AugU8t 2024
which are set oui gn pages 10 to 14.
Responsibilltles and Bas55 of Roport
As the charty trustees of ts cornpany land also its dir￿ fw thg purFoses Df company lawl ycw are responsible for
the Ffepardtion of Ihe accO￿ts in accoT(18nce with the rw4Uire￿nts oftrg Companies Act 20061.lhe 2006 Adl.
Having satisfied myself that the accounts of the compony are not required to be auditeil under Part 16 of the 2(K6 Act
and are eligible for independent exgmination. I report in respect of my examination of y¢)ur company'$ accounts 8S
carried out under 8eelion 145 of the Charfties Act 2011 {'Ihe 2011 Acl'l. In carying out rny examinatK)n I have fcllowed
the Dirtttiorn givon by the Charity CommissM)n under s•cth?n 145(51{bl of th• 2011 Act.
Independent Examinef8 Statemènt
I have completed nTy examination. I confirm that no matters cryne to my altentbn in Con1￿￿n wf(h th8
examknation givlng ￿ cause to believe that in arby material respect..
8c¢ountirvJ record$ were not kept in respect ol the ￿rnPany as reqLtir*J by section 386 ofthe 20C6 Act,. or
2. th8 accounts do not 8eMrd with thos8 r8cords.' or
3. the accounts do not comply with the accounting requirements of srttion 396 of the 2006 A¢1 oth¢r than any
requirement that the accounts gNe a Irue and fair vlw which is not a matter consKlered as part of an
ndependent exaMinat￿n., or
4. the accLJun16 have nol been prepa￿d in occordanc8 with the methods and prin(#ples of the Statement of
Rwc¥nmendèd Practice for accounting and reporting by charrties lapplicable to charit￿S pryaring their
aecKJunls in attordance wth the Financial Report4ng Slandard opplicablg in the UK and Rep4kn1ic ol I￿knd
{FRS 1 ￿2)3.
I have no cencerns and have com? across no oth•1 mattors in ¢onneclion Wbth the exarrMn¥tk)n lo which *ientM?n
should be drawn in this report in orderto enèble o proper understandin9 olthe accounts to be reached.
Si9ned.'
Ndl A. Charnbers
IMtilut¢ ol Chartered Accountants in England •nd Wal
Taylor. Viney & Marlow Limitod
Charter•d Accotsntants
46.54 High Str••t
IngateBton•
Essex
CM4 90W
Date.. 21•1 May 2025

WATERBERRY COMMUNI￿ PROJECTS LTD
STATEMENT OF FINANCIAL ACTIVITIES
IINCLUL¥NG IMCOME AND EXPENt#TURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2024
2024
2024
Not￿ D851onated lthr•strkted
2024
2023
2023
T•)lal D8sign•ted Unrnstrlcted
2023
Total
Incoming resovrc•s
l)onations
242.982
242,982
172.847 172,847
Internst
577
577
Totsl Incc4ning resourc68
243,559
243,559
172.847 172.847
R￿QUr¢05 •xp•nded
Charitable •xp•nditure
Donalions to Zambk
138,050
138.050
167.104 167,104
Accountancy
2.580
2,580
2.100
2.100
Bank Charges
534
815
815
Insurance
30
30
Total resources •xpendgd
141,194
141.194
170,019 170,019
Fund$ brtsughl fojward
(1,884> (1.884)
Net movement in fvnds
102,365
102.365
2.828
2.828
Transfer t￿een furwJ8
Total funds carrl•d for4vard
103,309
103.309
The Statement of finan￿91 ￿tIVitIeS includes all gains and lo$ses recogni5ed in the year.
All irKDming re50urce5 and resour¢e$ experMlp4J derive from eonlinuing aeiNitiÈs.

WATERBERRY COMMUNITY PROJECTS LTD
BALANCE SHEET AS AT 31 AUGUST 2024
2024
2023
Noleg
Curffjnt Assets
Cash and bank
1Q3.309
103,309
944
Credito
Amounts faHing
due wrthin on8 year
Netcurrent assets
103.309
Net
103.309
944
Charity Funds
Unrestrided funds
De5BJnated funds
103.309
M•mb•rn funds
103,309
944
In preparing these financial st8lements".
a} The Trustees are of the opinion that the coryany is entitled lo the exemptKJn from audit under Se¢titin 477 of
the Companiès Act 2006.,
bl The membets have not ￿qUIred the company to obtain an audii of its accounts for Ihe year to 31 Au8USt 2024
in accordance Mih Section 476 of the Corroanies Ad 2006.,
cl The directors 8¢knowledge their responsibilrttes for complying W*h the requirements of the Act wth respect lo
awunting recoTd8 and the preparation of xwit)ts.
Thesa financial statements have beèn preparèd in accordance wAh the provisions applicable to companies subj•¢t to
the small companies, regime.
Those financial stalemenls were approved by the Trustè•slDir8ctorn 21rt May 2Lf25.
Mrs T Prior Thompson
Direttor
Company R•gislrdtTh No. 11511580
10

WATERBERRY COMMUNITY PROJECTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
ACcoun￿g Policles
1.1 General inlomiatioTr and basis of preparation
Walerberry CommuiNly Projects Ltd is a ¢harrt8ble company incorporated in and W818s. In the event of
the charity being wound up, the liability in respect of the 9uaranlee is limited to £1 per member of the charity.
The addres$ of the registered office is given in the charity information on ￿ge 1 of these financial slalements.
The nature of the chartty's operaa'ons and Pfincipal activih'es 8rg set out in the Tiustees. Report on page 2.
The charity constluleg 8 public benefrt entity as deltned by FRS 102. The financral gtslement$ havo bae
p￿Pared in accordance with Accounting and Repo￿n9 by Ch8rikne& Statement of Recommertd￿ Pracli
appIrab￿ lo charities preparirKJ their accounts in accordance with the Financial Reporting Standard appltcable
I the UK and Republic of Ire￿nd Issued in Octotser 2019 . Ftnanciai Reporting Standard applicable in the
United Kingdom atvl Repubtic of Iraland IFRS 1021, the Charilw Act 2011, the Companies Act 2006 and UK
Generalty ￿￿PIed Practi￿ 95 it applie$ from 1 January 2019.
The chority does not include a Gash fl¢M statement on tho grounds Ihgt it is wjplying FRS 102 Sectioft 1A.
Thè financial statèments have been prepared to ￿ve a Irue and fairf vw and have departed from Ihe ChariJes
{A¢counts and Reports) Règulations 2008 only to tha extwrt required to provide a Irue and fair vigw.. This
departure has invotved follDwng thè Accounting and Reporting by Charrties.. Statement of ReCOm￿￿nded
Pfactr* applicable lo ¢harilie3 preparing their ac¢oLEnts in 8xordance wrth thè FlnancKg1 Reporbng Stsndard
applicable in the UK and Republic of IrBland i55ued in Octobor 2019 rather than the Accounting and Reporting
by Chanties: Statement of Recommended Pvactice effective from 1 April 2CK15 which has since l)88n withdrawn.
The financk71 statements are prepared in slerfing. is the functtonal cuThency ol the charity. Monetsry
amounts in these financ￿1 ststements are rounded to the neaTe31 £.
The S￿nth¢ant a¢cL)unting po[￿leS applied in Ihe preparation of 11)ese finartcial statements are set out below.
These policies have been con¥istendy •ppliad lo all years presented unless otherwise slated.
1.2 In¢om•
a) Inwme 1$ reco9nFsed in the year to which it r•lates. Income 1$ deferred onty when Il* Trust has to fuffil
condrtions before be¢oming entiued lo Il or when the dtsmr has specified that the income Ss lo be expended
in a future period
bl Volurhtary irwn* 1$ owve¢J by way of donations and ghls and 18 induded in the Ststement of Financial
Activities when receivable. The inceAne fr¢m fundraising venture5 is shown gloss, with 8s$0ciated costs
irclud&J in fundraising costs.
1.3 Fundraislng costs
Fundraising expeThJiture coryrises costs ir￿u1red in the staBing cl general fundraising events.
1.4 Costs of managing and administering the Charity
AdministratK)n expendiiure include3 all expendilurn not dir￿ relaled lo the charitable adivity of fundraisibWJ
ventures.
11

WATERBERRY COMMUNITY PROJECTS LTD
NOTES TO THE FIMANCIAL STATEMENTS
FOR THE YEAR ENOED 31 AUGUST 2024
1.5 Funds accounting
Funds held by the Trust are..
Unrestricted 9eneral fvnd$- Ihe¥e are fvnds that ¢8n bg used in a￿rdance with the tharitable oty'eGts at the
di￿retI)n oflhe Trustees.
DeswJn*gd funds - the TNstees may at Iheir dtsCr8￿n. sfjl aside ￿rest￿ted funds for w¢fic puipoyes.
Refer lo note 6.
surp1￿ lor Ihe y••r
2024
2023
Surplus the year 1$ stoled after chwging..
102.365
2,828
Depreciabon oftangible assets
Donat10￿. legaci•s. and Slmilar incornlng r6￿11¢¢8
DonalR)ns from indivldu8ls tnjsts
242,9
1T2,847
Charitable oxpendiiure
Don*ions to Z¥mbia
138.050
167.104
Accountancy
2,580
2.100
BBnk Chargos
534
81$
Insurance costs
141.194
170.019
Crvditors: ￿oUnts falling due
withln on• year
AcerL￿15
12

WATER8ERRY COMMUNITY PROJECTS LTD
Funds
Unrejtricted
Funds
Designated
Funds
Total
Funds
Brouym fO￿ard *
1 September 2023
Surplus for the year
102,365
102.365
Twsfer betrRen fvnds
Total funds at 31 A￿U$l 2024
103,309
103,309
Liabllity of Memb•rs
The Iiabililtes of memb•rs are limiled. The Company is Ilmit￿j by guarantee wthoul any share caprtal. Every
member will pay. rf Cornpany is dissolved Whi￿ ha or she remairts a Me￿er or within 12 mwths
afterwards. up to tho $urn of £10 towards the c051s of dissolut￿n and liabilrties incurr8d by the Company while
he or She was a member.
Employees
Th& average numb•r of employees during the y•ar was ab folk￿.. -
2024
2023
Administrats'on
No trustees I￿e￿¢d any r8mun•ra1ic￿ in Ihe year.
13