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2021-06-30-accounts

Company registration number 3739783 Charity registration number 1079504

The International Alliance of ALS/MND Associations

Directors’ Report and Financial

Statements for the year ended 30 June 2021

International Alliance of ALS/MND Associations

Reference and Administrative details

International Alliance of ALS/MND Associations is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. The Directors of the charity are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Directors.

Company registration number: 3739783 Charity registration number: 1079504

Directors

Calaneet Balas Craig Stockton (resigned 11[th] Feb 21) David Ali Tammy Moore Kiki Qu (resigned 19[th] Nov 20) Marcela Santos (appointed 19[th ] Nov 20) Gudjon Sigurdsson Evy Reviers Gorrit Jan Blonk Pablo Aquino Nick Goldup Andrea Pauls Bachman

Principal and Registered Office

Francis Crick House 6 Summerhouse Road Moulton Park Northampton NN3 6BJ

Professional Advisers

Independent Examiner Andrew Luke AWL Accounts 32 Woodland Avenue Paisley PA2 8BH

Solicitor Bates Wells Brathwaite Bankers Lloyds Bank pic Public & Community Sector 3rd Floor 25 Gresham Street London EC2V 7HN

[1]

International Alliance of ALS/MND Associations

Directors' Report For the Year Ended 30 June 2021

The Directors present their report together with the financial statements for the year ended 30 June 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice Accounting and Reporting by Charities.

Objectives

The International Alliance of ALS/MND Associations (the Alliance) is the lead body for organisations and associations representing people living with Motor Neurone Disease (MND), also known as Amyotrophic Lateral Sclerosis (ALS).

Member organisations and associations provide direct support and services for people living with the disease. Members are generally drawn from national bodies; however, in some countries there are multiple members, servicing segments of the ALS/MND population. Individuals with a strong interest in the Alliance and ALS/MND are admitted to Associate Membership on the same terms and conditions as organisational Associate Members.

Our purpose, vision and value proposition are outlined below:

PURPOSE: The Alliance is a global network of ALS/MND associations informed by PALS/CALS, that builds capability for its members and connects to external stakeholders.

VISION: A World Free of ALS

VALUE PROPOSITION: We help members thrive by adding value to existing and future associations through curation and creation of information and by acting as a global gateway through which Alliance Members, PALS and CALS, internal, and external stakeholders connect.

Our two main strategic focuses are Community and Capability. The International Alliance aspires to:

Build Community

Build a global community. Identify, promote, and support meaningful and timely in person and virtual connections between Members. Prioritize building membership in countries and regions which do not yet have membership representation. Be the gateway for relevant external stakeholders. Coordinate the global voice of PALS & CALS.

Build Capability

Build capability in member associations by soliciting feedback to ensure we focus on issues that deliver impactful value. Encourage Member exchange of knowledge and facilitate discourse on issues. Deliver professional development (PD) that includes the annual Alliance Meeting, but also provides Member value throughout the year. Make our members stronger to advocate on behalf of individuals at the local level and provide a platform for global issues. Facilitate member peer-to peer support. Be a gateway for external stakeholders to the network of domestic associations.

Achievements

This financial year was unprecedented due to the advent and impacts of COVID-19 and the Alliance pivoted quickly introducing roundtables and webinars to support members through this difficult time.

[2]

International Alliance of ALS/MND Associations

Directors' Report For the Year Ended 30 June 2021

[3]

International Alliance of ALS/MND Associations

Directors' Report For the Year Ended 30 June 2021

Our goals for the year included

Our achievements for the year included:

Review of Financial Activities

The charity is a company limited by guarantee, governed by its Memorandum and Articles of Association, and is registered with the Charity Commission (Charity No. 1079504).

The results for the year to 30 June 2021 are set out in the Statement of Financial Activities, as shown on page 10.

There were net outgoing resources of £59,661 (2020 – net outgoing resources £27,640). The Directors are satisfied that the charity's financial position is adequate to fulfil its obligations.

The format of the financial statements is in accordance with Statement of Recommended Practice - Accounting and Reporting by Charities.

The Reserves Policy requires the Directors to hold sufficient funds to cover the following:

All monies that have been put into the Restricted Fund are as a result of the expressed wishes of the donors/grantors. Unrestricted funds comprise the General Fund. Sufficient funds are to be held in Unrestricted Funds to allow the payment of any staff related costs for one full year together with three months average other expenditure. Based on this year's accounts the required level of reserves is estimated to be £74,000. As at 30 June 2021 the charity held total reserves of £134,332, of which £120,930 were unrestricted.

In the event that the total assets as reported on the balance sheet fall, or are projected to fall within three months, to a level of 110% of the amount needed to meet the expenditure commitments of the Reserves Policy the Directors will immediately review all expenditure programs including staffing levels. It should be noted this will be the last year of using this calculation given the Alliance will be phasing in a more sustainable Reserves Policy from 2021-22.

[4]

Directors' Report For the Year Ended 30 June 2021

International Alliance of ALS/MND Associations

Risk Management

The Directors have in place a formal risk management process a n d r i s k r e g i s t e r to assess business risk and implement risk management strategies. They are able to report that all identifiable major risks to which the charity is exposed have been reviewed in respect of potential impact, likelihood of occurrence and means of mitigation.

The following have been identified as the key risks:

The Directors are pleased to report that systems have been established to properly manage these risks.

Public Benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. The Alliance provides unrestricted access to information and resources to all people and organisations associated with ALS/MND, and additional opportunities to those organisations who become members of the Alliance. The Directors believe that the Alliance and its operations satisfy the public benefit requirement of the Charities Act 2006.

Assets

The assets of the charity are held in pursuance of the governing document's objectives and are represented by unrestricted funds in the sum of £120,930 and restricted funds of £13,402.

Directors

For the purposes of company law, the Directors listed on page 1 are the Directors of the company.

Directors are elected by the Alliance's membership and are appointed at the Annual General Meeting. The maximum number of Directors is eleven and the minimum number is five. At each Annual General Meeting one third of Directors retire by rotation subject to the length of term in office.

Induction and training for Directors is provided through internal resources and advice and guidance from existing Directors. An orientation session was held in January 2021 facilitated by Bates, Wells Brathwaite on the duties of Directors.

Directors' Responsibilities for the Financial Statements

Company law requires the Directors to prepare financial statements for each financial year that give a true and fair view of financial activities of the charitable company during the year and of its financial position at the end of the year.

[5]

International Alliance of ALS/MND Associations

Directors' Report For the Year Ended 30 June 2021

Directors' Responsibilities for the Financial Statements

In preparing those financial statements, the Directors should follow best practice and:

The Directors are responsible for keeping adequate accounting records which disclose with reasonable accuracy the financial position of the charitable company which enable them to ascertain their financial position and to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 1993 and regulations there under. They are also responsible for safeguarding the assets of the charitable company and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. The total number of such guarantees at 30 June 2021 was 62. Members have no beneficial interest in the charitable company.

Appointment of Independent Examiner

A resolution to reappoint the examiner, Andrew Luke, will be proposed at the Annual General Meeting.

Calaneet Balas

Chair

Date: February 7, 2022

[6]

International Alliance of ALSIMND Associations Independent Examiner's Report to the Directors I report on the accounts of the charity for the year ended 30 June 2021, which comprise Ihe statement of financial activities, balance sheel, statement of accounting policies and felated notes. These finanrial statements have been p￿pared on the basis of the accounting policies set out therein. This report is made solely to the Directors as a body, in accordance with section 145 of the Charities Act 2011. My examination has been undertaken so that I mighl stste to the Directors those matters l am required to state to them in an independent examine¢s report and for no other purpose. To the fullest extenl pem)itted by law. I do not accept or assume responsibility to anyone other than the charity and the Directors as a body, for my examination, for this report, or for the opinions I have fomied. Respectlve Responslbilities of Directors and Examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is nol required for this year under section 144 of the Charities Act 2011 {the Charities Act) and that an independent examination is needed. It is my responsibility to.. o examine the accounts under section 145 of the Charities Act. o to follow the procedures laid down in the general Directions given by the Charity Comfflission (under section 145{5){bl of the Charities A¢t, and to stste whether particular matters have come to my attention. Basis of Independent Examiner's Report My examination was carried out in accordance Nwth the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Directors concerning any such matters. The procedures undertaken do not provide all the evidence thal would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view and the report is limited to those matters set out in the statement below. Independent Examinerfs Statement In connection with my examination, no matter has come to my attention.. I which gives me reasonable cause to believe that in, any material respect. the requirements.. to keep accounts'ng records in accordance with section 130 of the Charities Act., and to prepare accounts which accofd with Ihe accounling records and comply with the accounting requirements of the Charities Act have not been met: or 2 to which, in my o inion, attention should be drawn in order to enable a proper understanding of the accounts to be reac AWL Accounts [7]

International Alliance of ALS/MND Associations

Statement of Financial Activities (incorporating an Income and Expenditure Account)

For the Year Ended 30 June 2021

Notes
Income and Expenditure
Income
Donations and legacies:
Donations and gifts
Grants and Sponsorships
1
Subscriptions
2
Investment Income:
Interest Receivable
Charitable activities:
Conference income
Total income
Expenditure
Charitable activities:
Awareness raising and publicity
3 & 4
Total expenditure
5 & 6
Net income / (expenditure) & net
movement in funds
Reconciliation of funds
Fund balance brought forward at
1 July
Fund balance carried forward at
30 June
9		 Unrestricted
Funds
£
662
24,691
81,255
44
57,549		 Restricte
d Funds
£
Total
Funds
2021
Total
Funds
2020
-
662
15,676
-
24,691
14,000
-
81,255
78,351
-
44
1,458
-
57,549
62,018
164,202 -
164,202 171,504
223,286 4,853
228,139
205,756
223,286 4,853
228,139 205,756
(59,084)
180,014		 (4,853)
(63,937)
(34,252)
18,255
198,269
232,521
13,402
134,332
198,269
120,930

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

[8]

International Alliance of ALS/MND Associations

Balance Sheet

As at 30 June 2021

Notes
Current Assets
Debtors & Prepayments
7
Cash at Bank
Creditors:
Amounts falling due within one year
8
Net Current Assets
Accumulated Funds
Restricted Funds
10
Unrestricted Funds:
General Fund
9		 2021
£
2020
£
-
8,405
152,272
194,234
152,272
202,639
17,940
4,370
134,332
198,269
13,402
18,255
120,930
180,014
134,332
198,269

The opinion of the Directors is that the company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 in respect of the year ended 30 June 2021.

Directors’ responsibilities:

i) the Directors have not required the company to obtain an audit of its accounts for the year in accordance with section 476;

ii) the Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.

The accounts have been prepared in accordance with the special provisions applicable to companies’ subject to the small companies’ regime.

The financial statements on pages 10 to 19 were approved by the Board of Directors on 23[r d] September 2021 and were signed on their behalf by:

David Ali Honorary Treasurer Date: February 7, 2022

[9]

International Alliance of ALS/MND Associations

Statement of Accounting Policies

Principal accounting policies

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their Accounts in accordance with Financial Reporting Standard 102 (effective January 2015), the Companies Act 2006 and the Charities Act 2011.

Basis of accounting

The financial statements are prepared in accordance with the historical cost convention.

Recognition of income and expenditure

Income from all sources is credited to the Statement of Financial Activities when receivable. Expenditure is accounted for on an accrual’s basis, inclusive of any VAT which cannot be recovered.

Income for membership subscriptions is recognised in the Statement of Financial Activities in the financial period to which it relates. Any such income relating to a future financial period is not recognised in the Statement of Financial Activities but is treated as deferred income and included as a liability in the Balance Sheet.

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity.

Income receivable to which a specific purpose has been defined by the donor is included in restricted funds. Expenditure which meets the defined purpose of the donation is matched to the income and charged to that restricted fund.

Restricted funds

At 30 June 2021, there was one restricted fund. This is for the support and development of existing and potential member organisations, including grants: either towards the costs of travel and attendance at the Alliance Annual Meetings and International Symposium or to promote partnership and mentoring of member organisations.

Donations and legacies

Donations are recognised when the charity has evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. Entitlement usually arises immediately upon receipt, however, in the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Income from charitable activities

Income from charitable activities is recognised as earned (as the related goods or services are provided).

Charitable activities

Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. The cost of charitable activities presented in the Statement of Financial Activities includes the costs of direct service provision.

[10]

International Alliance of ALS/MND Associations

Statement of Accounting Policies (continued)

Allocation of costs incurred in respect of more than one activity

Support costs are allocated to activities on the basis of time spent by people involved in the activities. Support costs are the costs of general management, accounting and budgeting, payroll administration, information and communications technology, human resources and facilities provision. Allocations are made across the charitable activity of awareness raising and publicity and also to costs of governance.

It is the nature of the Alliance 's activities that certain costs are incurred in respect of more than one activity. Where these costs, primarily staff, travel and associated expenses and premises

costs cannot be directly attributed to a single activity, they are allocated on a time spent basis across the activities of awareness raising and publicity, and governance.

Governance costs relate to the costs of running the Alliance, such as the costs of statutory compliance, meetings and the employment and establishment costs of the staff involved.

Taxation

As a registered charity, the Alliance benefits from being exempt from corporation tax on its charitable income, as all income is applied for charitable purposes.

Support costs

Support costs are incurred supporting the charity's activities and include expenditure associated with administrative and finance functions, business support, HR, IT and governance. These support functions are shared across the charity's activities and are apportioned across those activities in order to arrive at the full cost for each reported activity. The method of apportionment adopted by the charity is outlined in the notes to the financial statements.

Governance costs

Governance costs (which are included as a component of support costs in accordance with SORP) comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include those related to constitutional and statutory requirements, external scrutiny (audit or independent examination), strategic management, and other legal and professional fees.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

Judgements

In preparing the financial statements, the Trustees have made judgements regarding the allocation of support costs to the individually reported activities of the charity. Details of the apportionment basis are included in the notes to the financial statements.

[11]

International Alliance of ALS/MND Associations

Notes to the Financial Statements

For the Year Ended 30 June 2021

1 Grants and sponsorships receivable

There were £0 Grants and £24,691 worth of Sponsorship receivable during the year (2020: £17,353).

2 Income from subscriptions

United Kingdom
Europe
Africa
Asia
North America
South America
Australasia

3 Charitable activities
Expenditure on charitable activities includes:

Independent Examiner's
remuneration		 2021
£
2020
£
18,906
18,838
19,543
19,689
100
100
3,619
2,717
36,035
34,063
668
932
2,383
2,012
81,255
78,351
2021
£
2020
£
550
550

4 Directors’ remuneration and expenses

No remuneration was paid or payable to any Director or to any person(s) known to be connected to a Director. Expenses were paid out of the funds of the charity to one Director for reimbursement of travel and accommodation expenses incurred in the course of their duties.

[12]

International Alliance of ALS/MND Associations

Notes to the Financial Statements

For the Year Ended 30 June 2021

5 Total expenditure

Community Expenditure

Membership
PALS & CALS
SAC
Other

Capability Expenditure
Advocacy
Annual Meeting
Education & Awareness
Other
 Unrestricted
Funds
£
Restricted
Funds
£
2021
£
2020
£
11,263
-
11,263
3,541
6,718
-
6,718
927
5,542
-
5,542
919
11,986
-
11,986250
35,510
-
35,510
5,637
Unrestricted
Funds
£
Restricted
Funds
£
2021
£
2020
£
3,035
-
3,035
335
72,707
-
72,707
74,524
35,069
-
35,069
64,506
9,771
-
9,771
5,224
120,582
-
120,582
144,589

[13]

International Alliance of ALS/MND Associations

Notes to the Financial Statements

For the Year Ended 30 June 2021

Capacity Expenditure

Administration
Governance
Other

Total Expenditure		 Unrestricted
Funds
£
Restricted
Funds
£
2021
£
2020
£
50,101
4,853
54,954
49,014
16,148
-
16,148
6,516
945
-
945-
67,194
4,853
72,047
55,530
223,286 4,853 228,139 205,756

6 Employee and trustee information

The average number of persons (FTE) employed by the charity during the year was 1.25. Employment costs for the year were:

Gross wages and salaries
Statutory payments and health
insurance
 Unrestricted
Funds
£
Restricted
Funds
£
2020
£
2019
£
45,248
4,853
50,101
35,474
26,511
-
26,511
13,104
73,759
4,853
78,612
48,578

[14]

International Alliance of ALS/MND Associations

Notes to the Financial Statements

For the Year Ended 30 June 2021

7 Debtors & prepayments
Prepayments
Accrued bank interest
Accrued income - BioGen & AKO
Accrued income - City Swim

8 Creditors: Amounts falling due within one year
Accruals


Salary costs

Deferred income

 2021
£
2020
£
-
-
-
53
-
8,353
-
-
-
8,405
2020
£
2019
£
17,940
3,370
-
-
-
-
17,940
3,370

9 Movements of funds

As at 1 July 2020
Net income / (expenditure)

As at 30 June 2021		 General
Fund
£
Restricted
Funds
(Note 10)
£
2021
£
2020
£
180,014 18,255
198,269
232,521
(59,084)
(4,853)
(63,937)
(34,252)
120,930
13,402
134,332
198,269

[15]

International Alliance of ALS/MND Associations

Notes to the Financial Statements

For the Year Ended 30 June 2021

10 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust to be applied for the specific purposes stated:



City Swim
 Balance at
1 July
2020
Income
Expenditure
Balance at
30 June
2021
£
£
£
£
18,255
-
(4,853)
13,402
18,255
-
(4,853)
**13,402 **

Description of restricted funds

The Amsterdam City Swim donates 1% of their annual proceeds to the Alliance and 75% of all City Swim Foundation funds are restricted for partnership, support grants, website maintenance and marketing of programs. The other 25 % covers indirect costs such as personnel, printing etc to support these programs.

11 Analysis of net assets between funds



Fund balances at 30 June 2021 are represented by:
Current assets
Other net current liabilities
Total net assets		 Restricted
Funds
Unrestricted
Funds
Total
Funds
£
£
£
13,402
138,870152,272
-
17,940
17,940
13,402
120,930**134,332 **

[16]

International Alliance of ALS/MND Associations

Notes to the Financial Statements

For the Year Ended 30 June 2021

12 Covid 19

At the date on which the financial statements were approved, the full financial implications resulting from the Coronavirus (Covid-19) outbreak which has affected the world in 2020 and 2021 were uncertain. Based on an expected change in the charity’s operational activities in the short term and, having assessed the possible impact of Covid-19 on the charity’s projected income, expenditure and its assets, the Directors believe that the charity’s assets are not materially impaired.

[17]