QUARTERLY REPORT AND FINANCIAL STATEMENTS - FOR THE PERIOD ENDED - SEPTEMBER/DECEMBER/MARCH/JUNE

Sep 1, 2026

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Quarterly report and financial statements prepared in accordance with IFRS (accrual basis of accounting) for the period ended September, December, March, or June. Includes sections for acronyms and key definitions, key entity information, board of directors and key management team, management discussion and analysis, and directors’ responsibilities. Provides the core financial statements (profit or loss and other comprehensive income, financial position, changes in equity, cash flows), budget versus actual comparison, detailed notes, and appendices.

LanguageEnglish

CategoryForms

FormatDOCX

Pages66

Reading Time23 min

AccessFree to download

Acronyms and Definition of Key Terms

Key Entity Information

The Board of Directors

Key Management Team

Management Discussion and Analysis

Statement Of Directors’ Responsibilities

Statement Of Profit or Loss & Other Comprehensive Income for The Period Ended

Statement of Financial Position As at

Statement Of Changes In Equity For The Period Ended

Statement Of Cash Flows for The Period Ended

Statement Of Comparison of Budget & Actual Amounts for The Period Ended

Notes To the Financial Statements

Appendices

Revised 30th September 2025 (Indicate actual name of the Water Company) QUARTERLY REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER/ DECEMBER/ MARCH/ JUNE XX, 20XX Prepared in accordance with the Accrual Basis of Accounting Method under the International Financial Reporting Standards (IFRS) (Leave this page blank) Table Of Contents Page TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc178167048" 1. Acronyms and Definition of Key Terms PAGEREF _Toc178167048 \h ii HYPERLINK \l "_Toc178167049" 2. Key Entity Information PAGEREF _Toc178167049 \h iv HYPERLINK \l "_Toc178167050" 3. The Board of Directors PAGEREF _Toc178167050 \h vi HYPERLINK \l "_Toc178167051" 4. Key Management Team PAGEREF _Toc178167051 \h vii HYPERLINK \l "_Toc178167052" 5. Management Discussion and Analysis PAGEREF _Toc178167052 \h viii HYPERLINK \l "_Toc178167053" 6. Statement Of Directors’ Responsibilities PAGEREF _Toc178167053 \h ix HYPERLINK \l "_Toc178167054" 7. Statement Of Profit or Loss & Other Comprehensive Income for The Period Ended XX 20XX. PAGEREF _Toc178167054 \h 1 HYPERLINK \l "_Toc178167055" 8. Statement of Financial Position As at XX 20XX PAGEREF _Toc178167055 \h 3 HYPERLINK \l "_Toc178167056" 9. Statement Of Changes In Equity For The Period Ended XX 20XX PAGEREF _Toc178167056 \h 5 HYPERLINK \l "_Toc178167057" 10. Statement Of Cash Flows for The Period Ended XX 20xx PAGEREF _Toc178167057 \h 7 HYPERLINK \l "_Toc178167058" 11. Statement Of Comparison of Budget & Actual Amounts for The Period Ended XX 20XX PAGEREF _Toc178167058 \h 8 HYPERLINK \l "_Toc178167059" 12. Notes To the Financial Statements PAGEREF _Toc178167059 \h 11 HYPERLINK \l "_Toc178167060" 13. Appendices PAGEREF _Toc178167060 \h 53 Acronyms and Glossary of Terms Acronyms CEO Chief Executive Officer DG Director General IAS International Accounting Standards IASB International Accounting Standards Board IFRS International Financial Reporting Standards ICS Institute of Certified Secretaries MD Managing Director NT National Treasury PFMA Public Finance Management Act. WASREB Water Services Regulatory Board Definition of Key Terms Fiduciary Management - Members of Management directly entrusted with the entity's financial resources. Comparative Year- Means the prior period. Key Entity Information Background information The xxx-Water company Ltd was established by the XXX Act of Parliament on (date…). At County level, the Company is represented by the County Executive Committee Member responsible for water and sanitation, who together with the Board of Directors are responsible for the general policy and strategic direction of the Company. The Company is domiciled in Kenya and has branches/regions in xxx, xxx and xxx. (The reporting entity should refer to the relevant legislation under which it is established) Principal Activities The principal activity of the Company is to … (Under this section, the entity should include its key activities and a summary of its vision, mission and core objectives) Directors The Directors who served the entity during the year/period were as follows: XXX - Chairman - Appointed on …. XXX - Chief Executive - Appointed on …. XXX - Appointed on …. XXX - Alternate to … XXX - Left on …. Corporate Secretary CS XXXX P.O. Box …Town Registered Office XXXX Building/House/Plaza XXXX Avenue/Road/Highway P.O. Box … Nairobi, KENYA Corporate Headquarters P.O. Box XXXXX XXX Building/House/Plaza XXX Avenue/Road/Highway Nairobi, KENYA Key entity information (continued) Corporate Contacts Telephone: (254) XXXXXXXX E-mail: XXXXXXXX.go.ke Website: www.go.ke Corporate Bankers Bankers (List as appropriate) XXX Commercial Bank P.O Box xxx code Branch Independent Auditors Auditor General The Office of the Auditor General Anniversary Towers, University Way P.O. Box 30084GPO 00100 Nairobi, Kenya Principa

FAQs

Under which accounting basis and standards are the quarterly financial statements prepared?

The report is prepared using the accrual basis of accounting under the International Financial Reporting Standards (IFRS).

Which core financial statements are included in the template?

It includes statements of profit or loss and other comprehensive income, financial position, changes in equity, and cash flows, along with budget versus actual comparison and accompanying notes.

What responsibilities are assigned to the directors for the financial statements?

Directors are responsible for preparing and presenting financial statements that give a true and fair view, maintaining proper accounting records, safeguarding company assets, and ensuring compliance with applicable legal requirements.

Sep 1, 2026

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