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2020-07-31-accounts

Company registration number: 05872316 Charity registration number: 1116775

World Endometriosis Research Foundation

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 July 2020

World Endometriosis Research Foundation

Contents

Reference and Administrative Details 1
Strategic Report 2 - 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 - 12

World Endometriosis Research Foundation

Reference and Administrative Details

Chairman

G D Adamson

Trustees

L Rombauts KT Zondervan, Treasurer SA Missmer LC Giudice Senior Management Team

Ms L Hummelshoj, Chief executive

Registered Office

89 Southgate Road London N1 3JS

The charity is incorporated in England.

Company Registration Number

05872316

Charity Registration Number

1116775

Independent Examiner

BUTTERTOWN LIMITED c/o BEFS Suite2,Alma House Alma Road Reigate Surrey RH2 0AX

Page 1

World Endometriosis Research Foundation

Strategic Report for the Year Ended 31 July 2020

The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 July 2020, in compliance with s414C of the Companies Act 2006.

Objectives and activities

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aim and objectives, and in planning their activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

WERF is the first global charitable organisation with an aim to foster research into endometriosis to improve knowledge and treatments. To achieve this aim WERF facilitates well-powered multi-centre studies, and works to raise sufficient funds to support research projects investigating disease mechanisms.

Providing a global platform WERF aims to ensure that:

Achievements and performance

WERF is now working with more than 100 institutions in 35 countries.

In 2019-2020 WERF’s EPHect tools were expanded to being used in 44 centres. The WERF EPHect Patient Clinical Questionnaire (EPQ) is now available in 17 languages.

In the spring of 2020 WERF conducted a survey to define the existing data and samples available – now the largest data repository in the world on endometriosis. These findings are the subject of an invited keynote lecture at the 14th World Congress on Endometriosis (now deferred from May 2020 due to COVID-19).

The following publications are among those in which studies included data collected utilising the WERF EPHect tools:

Page 2

Global presence

Until COVID-19 put to a stop to physical congress participation, WERF was represented at meetings across the world and its work and mission were presented at the WES/AGES focus meeting (Melbourne), ESHRE Campus Course on Deep Endometriosis (Münster), Annual Meeting of the ASRM (Philadelphia), Annual Meeting of the AAGL (Vancouver), 5[th] European Congress on Endometriosis (Prague), and EndoDubai 2020 (Dubai). Following global lockdown some meetings continued virtually and, where possible, WERF trustees have continued to promote the WERF EPHect tools and WERF’s overall mission at numerous online workshops, focus meetings, and invited lectures at various universities and institutions across the world.

The strategic report was approved by the trustees of the charity on 30 April 2021 and signed on its behalf by:

KT Zondervan Trustee

Page 3

World Endometriosis Research Foundation

Independent Examiner's Report to the trustees of World Endometriosis Research Foundation

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 July 2020 which are set out on pages 5 to 12.

Respective responsibilities of trustees and examiner

As the charity’s trustees of World Endometriosis Research Foundation (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of World Endometriosis Research Foundation are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of World Endometriosis Research Foundation as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... R Hodgetts, Buttertown Limited ACMA

c/o BEFS Suite2,Alma House Alma Road Reigate Surrey RH2 0AX

Date:............................. 30th April 2021

Page 4

World Endometriosis Research Foundation

Statement of Financial Activities for the Year Ended 31 July 2020 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted
Total
Total
funds
2020
2019
Note £
£
£
Income and Endowments from:
Donations and legacies
3
66,819
66,819
6,095
Total income
66,819
66,819
6,095
Expenditure on:
Raising funds
4
(804)
(804)
(126)
Charitable activities
5
(5,938)
(5,938)
(42,358)
Total expenditure
(6,742)
(6,742)
(42,484)
Net income/(expenditure)
60,077
60,077
(36,389)
Net movement in funds
60,077
60,077
(36,389)
Reconciliation of funds
Total funds brought forward
14,676
14,676
51,065
Total funds carried forward
9
74,753
74,753
14,676

The notes on pages 7 to 12 form an integral part of these financial statements. Page 5

World Endometriosis Research Foundation

(Registration number: 05872316) Balance Sheet as at 31 July 2020

2020
2019
Note £
£
Current assets
Debtors
6
328
1,653
Cash at bank and in hand
7
77,560
19,255
77,888
20,908
Creditors: Amounts falling due within oneyear
8
(3,135)
(6,232)
Netassets
74,753
14,676
Funds of the charity:
Unrestricted income funds
Unrestricted funds 74,753
14,676
Total funds
9
74,753
14,676

For the financial year ending 31 July 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 30 April 2021 and signed on their behalf by:

KT Zondervan Trustee

The notes on pages 7 to 12 form an integral part of these financial statements. Page 6

World Endometriosis Research Foundation

Notes to the Financial Statements for the Year Ended 31 July 2020

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: 89 Southgate Road London N1 3JS

These financial statements were authorised for issue by the trustees on 30 April 2021.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

World Endometriosis Research Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 7

World Endometriosis Research Foundation

Notes to the Financial Statements for the Year Ended 31 July 2020

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 8

World Endometriosis Research Foundation

Notes to the Financial Statements for the Year Ended 31 July 2020

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

3 Income from donations and legacies

Unrestricted funds Total
Designated General funds
£ £ £
Donations and legacies;
Donations from individuals 53,134 13,685 66,819
Total for 2020 53,134 13,685 66,819
Total for 2019 4,685 1,410 6,095

4 Expenditure on raising funds

a)

Costs of generating donations and legacies

a)
Unrestricted
funds Total
Designated funds
Note £ £
Total for 2019 126 126
Total
costs
£

Page 9

World Endometriosis Research Foundation

Notes to the Financial Statements for the Year Ended 31 July 2020

5 Expenditure on charitable activities

Unrestricted funds Total
Designated General funds
Note £ £ £
Direct costs - (176) (176)
Support costs - 5,785 5,785
Allocated support costs - 329 329
Total for 2020 - 5,938 5,938
Total for 2019 29,333 13,025 42,358
2020
£
6
Debtors
2020 2019
£ £
Trade debtors - 1,653
Other debtors 328 -
328 1,653
7
Cash and cash equivalents
2020 2019
£ £
Cash at bank 77,560 19,255
8
Creditors: amounts falling due within one
year
2020 2019
£ £
Trade creditors 2,475 6,232
Accruals 660 -
3,135 6,232

Page 10

World Endometriosis Research Foundation

Notes to the Financial Statements for the Year Ended 31 July 2020

9 Funds

Balance at 1 Balance at 1 Balance at 1 Incoming
Resources
Incoming
Resources
Incoming
Resources
Balance at 31 Balance at 31
August 2019
resources
expended
July 2020
£ £ £ £
Unrestricted funds
General Funds - 13,685 (7,073) 6,612
Designated
Basic Research Fund 24 53,134 - 53,158
EPHect 14,652 - - 14,652
14,676 53,134 - 67,810
Total funds 14,676 66,819 (7,073) 74,422
Balance at 1 Incoming Resources Balance at 31
August 2018 resources expended Transfers
July
2019
£ £ £ £ £
Unrestricted funds
General Funds 1,550 1,410 (13,025) 10,065 -
Designated
Basic Research Fund 5,426 4,663 - (10,065) 24
EPHect 44,089 22 (29,459) - 14,652
49,515 4,685 (29,459) (10,065) 14,676
Total funds 51,065 6,095 (42,484) - 14,676

10 Analysis of net assets between funds

10
Analysis of net assets between funds
Unrestricted
Total funds at
funds
31 July
General
2020
£
£
Current assets 77,888
77,888
Current liabilities (3,135)
(3,135)
Total net assets
74,753
74,753
Unrestricted
Total funds at
funds
31 July
General
2019
£
£
Current assets 20,908
20,908
Current liabilities (6,232)
(6,232)
Total net assets
14,676
14,676

Page 11

World Endometriosis Research Foundation

Notes to the Financial Statements for the Year Ended 31 July 2020

11
Analysis of net funds
At 1 August
Financing cash
2019
flows
At 31 July 2020
£
£

£
Cash at bank and in hand 19,255
(19,255)
-
Net debt
19,255
(19,255)
-
At 1 August
Financing cash
2018
flows
At 31 July 2019
£
£

£
Cash at bank and in hand 19,255
(19,255)
-
Net debt
19,255
(19,255)
-

Page 12

World Endometriosis Research Foundation

Statement of Financial Activities by fund for the Year Ended 31 July 2020

Unrestricted Funds

Unrestricted Funds
Total
Total
Unrestricted
Unrestricted
Funds
Funds
2020
2019
£
£
Income and Endowments from:
Donations and legacies 66,819
6,095
Total income
66,819
6,095
Expenditure on:
Raising funds (804)
(126)
Charitable activities (5,938)
(42,358)
Total expenditure
(6,742)
(42,484)
Net income/(expenditure)
60,077
(36,389)
Net movement in funds
60,077
(36,389)
Reconciliation of funds
Total funds brought forward
14,676
51,065
Total funds carried forward
74,753
14,676

This page does not form part of the statutory financial statements. Page 13

World Endometriosis Research Foundation

Detailed Statement of Financial Activities for the Year Ended 31 July 2020

Total
Total
2020
2019
£
£
Income and Endowments from:
Donations and legacies(analysed below) 66,819
6,095
Total income
66,819
6,095
Expenditure on:
Raising funds (analysed below) (804)
(126)
Charitable activities(analysed below) (5,938)
(42,358)
Total expenditure
(6,742)
(42,484)
Net income/(expenditure)
60,077
(36,389)
Net movement in funds
60,077
(36,389)
Reconciliation of funds
Total funds brought forward
14,676
51,065
Total funds carried forward
74,753
14,676

This page does not form part of the statutory financial statements. Page 14

World Endometriosis Research Foundation

Detailed Statement of Financial Activities for the Year Ended 31 July 2020

Total
Total
2020
2019
£
£
Donations and legacies
Legacies and bequests 66,819
6,095
Raising funds
Promotional expenses -
(126)
Promotional expenses (804)
-
(804)
(126)
Charitable activities
Project research & management -
(28,800)
Managemnet & other (5,043)
(9,086)
Telephone and fax (14)
-
Printing, postage and stationery (30)
(23)
Travel and subsistence -
(442)
Travel and subsistence (62)
(122)
Promotional expenses -
(153)
Website (360)
(638)
Bank charges -
(91)
Bank Charges (276)
(703)
Direct costs 176
(1,640)
Accountancy fees 331
-
Independent examiner's fee (660)
(660)
(5,938)
(42,358)

This page does not form part of the statutory financial statements. Page 15