Rand Water | Integrated Annual Report 2025

Consolidated Annual Financial Statements for the year ended 30 June 2025

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

34. Related parties (continued)

Transactions with other public entities within the same Ministerial control

Group

Rand Water

Figures in Rand thousands Transactions Purchases of goods and services

2025

2024

2025

2024

155 402

168 442 (137 526)

155 402

168 442 (137 526)

Collections on behalf of the commissioner Year-end balances arising from transactions Payments to the Water Research levy

-

-

133 985 20 545

132 123 16 703

133 985 20 545

132 123 16 703

Trade payables

35. Secondary activities

2025

Provision of consulting, training and other support services

Non potable water supply services

Potable water supply services

Figures in Rand thousands

Total

Revenue

(71 939)

(186 719) 186 719

(1 072 856)

(1 331 514)

Cost of sales Other income Other expenses

46 826

508 654 (1 296) 138 930

742 199 (1 273) 154 679 (58 478) (49 649)

23

-

17 923

(2 174)

Expected credit losses

(58 478)

- -

-

Net interest

-

(49 649)

Net (income)/loss

(65 645)

(2 174)

(476 217)

(544 036)

2024

Provision of consulting, training and other support services

Non potable water supply services

Potable water supply services

Figures in Rand thousands

Total

Revenue

(61 320)

(217 939) 217 939

(1 028 622)

(1 307 881)

Cost of sales Other income Other expenses

41 004

489 746

748 689 (1 162) 131 980

(210) 9 923 4 762

-

(952)

(2 013)

124 070

Expected credit losses

- -

-

4 762

Net interest

-

(42 938)

(42 938)

Net (income)/loss

(5 841)

(2 013)

(458 696)

(466 550)

Included in net income for the year are the following net (income)/losses derived from secondary activities, as defined by Section 30 of the Water Services Act, Act 108 of 1997. These activities have been ring fenced in terms of the requirements of Section 42 of the Water Services Act.

296

Rand Water | Integrated Annual Report 2025