OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← The International Alliance Of Als / MND Associations

2024-06-30-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 2024

International Alliance of ALS/MND Associations

Reference and Administrative details

The 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 David Ali (resigned 1[st] December 23) Marcela Santos Gudjon Sigurdsson Evy Reviers (resigned 1[st] December 23) Pablo Aquino Nick Goldup (resigned 15[th] December 23) Lung Kuo Hilmi Uysal Yohei Yamada Sabine Turgeman Tammy Moore (appointed 1[st] December 23) Gethin Thomas (appointed 1[st] December 23) Angela Harris (appointed 1[st] January 24)

Principal and Registered Office

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

Professional Advisers

Independent Examiner Jim Gourlay FCCA 11 Russell Place Busby G76 8JN Solicitor Bates Wells Brathwaite 10 Queen Street Place London EC4R 1BE Bankers Lloyds Bank PLC 2George Row Northampton UK NN1 1DJ

[1]

International Alliance of ALS/MND Associations

For the Year Ended 30 June 2024

The Directors present their report together with the financial statements for the year ended 30 June 2024.

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 including Care, Research, Advocacy and Public Policy.

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 and we do this by building and sustaining our Capacity. The International Alliance aspires to:

Build Community

Build a global community. Build membership in countries and regions which do not yet have membership representation. Coordinate the global voice of PALS & CALS. Be the gateway for relevant external stakeholders.

Build Capability

Build capability in member associations. 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. Increase research capability globally. Identify, promote, and support meaningful and timely in person and virtual connections between Members. Facilitate member peer-to peer support. Be a gateway for external stakeholders to the network of domestic associations.

Achievements

The Alliance continues to find the balance between allocation of our limited resources and maximizing services to the ALS Community. We are an enabler of global Collaboration on ALS/MND for Education, Advocacy and Research.

[2]

International Alliance of ALS/MND Associations Directors' Report For the Year Ended 30 June 2024

[3]

International Alliance of ALS/MND Associations

Directors’ Report For the Year Ended 30 June 2024

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 2024 are set out in the Statement of Financial Activities, as shown on page 8.

There were net outgoingresources of £(98,516) (2022.23 – outgoing resources £47,913). 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:

Designated Funds

Funds within the Operating Reserve that have been identified by the Board to be used for a specific purpose, and where the Board maintains flexibility to change the purpose if circumstances require reconsideration.

Restricted Funds

Grants or contributions received for a specific goal or purpose which cannot be accessed for any purpose other than that for which they are intended.

Operating Reserve

The Operating Reserve is intended to provide long-term stability by ensuring that sufficient funds are available to cover unexpected, unbudgeted or one-time costs. The Operating Reserve may also be used to cover expenses resulting from anticipated revenues or grants being delayed or cancelled.

[4]

International Alliance of ALS/MND Associations

For the Year Ended 30 June 2024

Risk Management

The Directors have in place a formal risk management process and risk register 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 regularly 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 £112,978 and restricted funds of £0.00.

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 at the Annual General Meeting. The maximum number of Directors is eleven and the minimum number is five.

Induction and ongoing training for Directors is provided through the Alliance solicitors and advice and guidance from existing Directors. An orientation session was held in January 2024 facilitated internally 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 2024

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 2011 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 2024 was 52. Members have no beneficial interest in the charitable company.

Appointment of Independent Examiner

A resolution to appoint Jim Gourlay FCCA as the examiner will be proposed at the 2024 Annual General Meeting.

Calaneet Balas

Chair

Date: October 16 2024

[6]

International Alliance of ALS/MND Associations

Independent Examiner's Report to the Directors

I report on the accounts of the charity for the year ended 30 June 2024, which comprise the statement of financial activities, balance sheet, statement of accounting policies and related notes. These financial statements have been prepared 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 might state to the Directors those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted 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 formed.

Respective Responsibilities 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 not 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:

Basis of Independent Examiner's Report

My examination was carried out in accordance with 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 that 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 Examiner's Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. o to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 18/10/2024

Jim Gourlay

[7]

International Alliance of ALS/MND Associations

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

For the Year Ended 30 June 2024

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 (expenditure)/income & net
movement in funds
Reconciliation of funds
Fund balance brought forward at
1 July
Fund balance carried forward at
30 June
9 & 10		 Unrestricted
Funds
£
29,170
90,038
115,769
3,585
356,463		 Restricte
d Funds
£
Total
Funds
2023.24
Total
Funds
2022.23
-
29,170
90,634
-
90,038
129,153
-
115,769
112,704
-
3,585
-
-
356,463
301,380
595,025 -
595,025633,871
693,541 -
693,541
585,958
693,541 -
693,541585,958
(98,516)
211,494		 -
(98,516)
47,913
-
211,494
163,581
112,978 -
112,978
211,494

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The notes on pages 10 to 17 form part of these financial statements.

[8]

International Alliance of ALS/MND Associations

Balance Sheet

As at 30 June 2024

2023.24 2022.23
Notes £ £
Current Assets
Debtors & Prepayments 7 58,625 16,124
Cash at Bank 210,165 213,742
268,790 229,866
Creditors:
Amounts falling due within one year 8 155,812 18,372
Net Current Assets 112,978 211,494
Accumulated Funds
Restricted Funds - -
Unrestricted Funds:
General Fund 112,978 211,494
9 112,978 211,494

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 2024.

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 8 to 17 were approved by the Board of Directors on 29 October 2024 and were signed on their behalf by:

83a13c2-102c-42d

Tammy Moore Honorary Treasurer Date 10/16/2024:

[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 2019), 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 accruals 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

There are no restricted funds at this time.

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

1 Grants and sponsorships receivable

There were Grants and Sponsorship worth £90,038 receivable during the year (2022/23: £129,153).

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		 2023.24
£
2022.23
£
26,558
15,600
27,755
31,353
100
100
800
2,823
48,094
49,544
1,168
1,104
11,294
12,180
115,769
112,704
2023.24
£
2022.23
£
850
800

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 three Directors for reimbursement of travel and accommodation expenses incurred in the course of their duties.

[12]

International Alliance of ALS/MND Associations

5 Total expenditure

Community Expenditure

Membership
PALS & CALS
SAC
Other		 Unrestricted
Funds
£
Restricted
Funds
£
2023.24
£
2022.23
£
25,621
-
25,621
8,644
13,671
-
13,671
-
-
-
-
-
40,884
-
40,88429,979
80,176
-
80,176
38,623

Capability Expenditure

Advocacy
Annual Meeting
Education & Awareness
Other		 Unrestricted
Funds
£
Restricted
Funds
£
2023.24
£
2022.23
£
19,461
-
19,461
6,851
279,179
-
279,179
273,021
111,437
-
111,437
125,611
14,919
-
14,919
5,760
424,997
-
424,997
411,243

[13]

International Alliance of ALS/MND Associations

Capacity Expenditure

Administration
Governance
Other
Total Expenditure		 Unrestricted
Funds
£
Restricted
Funds
£
2023.24
£
2022.23
£
64,895
-
64,895
105,308
113,998
-
113,998
28,578
9,475
-
9,4751,407
188,368
-
188,368
135,293
693,541- 693,541 585,159

Governance costs include costs of the AGM, directors travel and subsistence, board meetings and administrative support .

6 Employee and trustee information

The average number of persons (FTE) employed by the charity during the year was 1.25. (2022.23 : 1.25) Employment costs for the year were:

Gross wages and salaries
Social security costs
Health insurance		 Unrestricted
Funds
£
Restricted
Funds
£
2023.24
£
2022.23
£
63,676
-
63,676
64,363
29,480
3,938
-
29,480
3,938
30,640
4,294
97,094
-
97,094
99,297

Key Management Personnel – The key management personnel comprise the Trustees and the Executive Director. Total employee benefits of the key management personnel for the charity was £97,094 (2022.23 = £99,297)

The number of officers who received emoluments over £60,000 was 1 in the range between £60,000 and £70,000. (2023 – 1)

[14]

International Alliance of ALS/MND Associations

7 Debtors & prepayments
Prepayments
Accrued Income

Accrued Bank interest
8 Creditors: Amounts falling due within one year
Accruals

Salary costs
Deferred income
9
Movements of funds
General
Fund
£
Restricted
Funds
(Note 10)
£
As at 1 July 2023
211,494
-
Net (expenditure) / income
(98,516)
-

As at 30 June 2024
112,978
-		 7 Debtors & prepayments
Prepayments
Accrued Income

Accrued Bank interest
8 Creditors: Amounts falling due within one year
Accruals

Salary costs
Deferred income
9
Movements of funds
General
Fund
£
Restricted
Funds
(Note 10)
£
As at 1 July 2023
211,494
-
Net (expenditure) / income
(98,516)
-

As at 30 June 2024
112,978
-		 2023.24
£
2022.23
£
58,625
16,124
-
-
-
58,625
16,124
2023.24
£
2022.23
£
9,619
3,123
-
-
146,193
15,249
155,812
18,372
2023.24
£
2022.23
£
211,494
163,581
(98,516)
47,913
112,978
211,494
112,978
-

[15]

International Alliance of ALS/MND Associations

10 Analysis of net assets - movement in funds

Current Assets
Net Current Liabilities
Total Net Assets
Bfwd funds 1stJuly 2023
Cfwd funds 30th June 2024		 2022.23
Bfwd
£
229,866
(18,372)		 2023.24
Restricted
Unrestricted
Total
£
£
£
-
38,924
268,790
-
(137,440)
(155,812)
-
(98,516)
112,978
211,494
211,494
- 112,978

211,494

[16]