**Charity registration number 1119923** **Company registration number 6226338 (England and Wales)** ## **TRANSPLANT LINKS** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023** ## **TRANSPLANT LINKS** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|D Adu|| |---|---|---| ||B Evans|| ||J Jewitt-Harris|| ||D Milford|| ||A Ready|| ||S Shabir|(Appointed 31 January| |||2023)| ||J Swan|| ||S Whittingham|(Appointed 11 December| |||2023)| |**Secretary**|J Jewitt-Harris|| |**Charity number**|1119923|| |**Company number**|6226338|| |**Registered office**|30 Upper High Street|| ||Thame|| ||Oxfordshire|| ||OX9 3EZ|| |**Independent examiner**|Richardsons|| ||30 Upper High Street|| ||Thame|| ||Oxfordshire|| ||OX9 3EZ|| ## **TRANSPLANT LINKS** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 4| |Independent examiner's report|6| |Statement of financial activities|7| |Balance sheet|8| |Notes to the financial statements|9 - 17| ## **TRANSPLANT LINKS** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2023** The trustees present their annual report and financial statements for the year ended 30 April 2023. The accounts have been prepared in accordance with the accounting policies set out in the accounts and comply with the charitable company's articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016) ## **Objectives and activities** TLC continued its work towards the goal of improving the lives of patients worldwide with kidney failure through supporting the development of ethical sustainable kidney transplant services. During 2022-2023 TLC continued to support the development of nascent and emerging kidney transplant centres around the world. Hands-on surgical, medical and nursing training was delivered in Barbados, Jamaica and Trinidad (including Trinidad’s 200th transplant, and a meeting with the Minister of Health and the Hospital CEO). An advisory visit was carried out in the Bahamas, where TLC team members met with local surgeons, doctors and the Bahamian Health Minister to discuss how TLC can assist the local team in setting up transplant services, likely to begin in late 2023. Online meetings have also been regularly held with the transplant team from Papua New Guinea to prepare them for their first transplant, and plans for the first scoping visit have been planned provisionally for late 2023. All these activities were supplemented with regular online MDTs (multi-disciplinary team meetings), planning and teaching sessions for each partner country. All of our partner centres continue to deal with COVID and the knock-on effects of the pandemic, which have put such a burden on already resource limited hospitals. Progress has been affected in many ways as attention shifts to the immediate threat of the virus, which continues to claim the lives of many, especially in areas where access to vaccinations is limited. We are committed to supporting our partner centres while they continue to recover from such an extraordinary set back. NHS volunteers have continued to make themselves available to mentor their overseas colleagues both online and through in person teaching visits. TLC provides a monthly online symposia series that continues to grow in popularity. The monthly lecture programme covers important topics related to the care of patients with renal failure with a focus on real-life experiences for transplant centres with limited resources. Episodes were delivered throughout the year by experts in the field including surgeons, doctors, scientists, nurses, psychologists and other healthcare professionals, and were attended by 120 countries worldwide. In collaboration with the University Hospitals Birmingham Illustration Department the TLC surgical team recorded a living-donor kidney transplant in order that it can be shown in phases as part of the symposia series, with a voiceover from TLC surgeons. This becomes part of the many online resources developed and provided by TLC online, which includes publications that the TLC team continues to work on. ## **Governance** The TLC trustee team continued to meet and actively engage with the work of TLC, its governance, and its strategy for the forthcoming years. TLC carries out annual reviews of all policies. Peter Unsworth resigned from his position as Chair of Trustees at an Extraordinary Trustee Meeting and Dr David Milford was appointed as Chair of Trustees. TLC were delighted to welcome to the trustee board Jeanette Swan (5 April 2022) and Dr Shazia Shabir (31 January 2023). The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit when deciding what activities the charity should undertake. - 1 - ## **TRANSPLANT LINKS** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **Achievements and performance** Transplant Links continues to measure the success of its partner centre programme development by monitoring progress through the following phases: |**Phase 1**|**Phase 2**|**Phase 3**|**Phase 4**|**Phase 5(a/b)**|**Phase 6**| |---|---|---|---|---|---| |Establishing
legal/
ethical/
funding
and
political
framework
Develop
an
initial
prospective
outline
strategic plan
and MOU
Scope visit(s)|Identifying the
key
team
members,
steering group
(including
a
political,
legal
adviser,
patient,
hospital
manager,
TX
leader(s)
Business / MOU
visit
Define
capability
development
needs|
Identifying
the first pairs
for transplant
Clinical
pre-transplant
and
planning
visit|
Early
transplants
(full
TLC
team
support)
Plan
for
2
visits
per
year
as
driven
by
local team
Continued
capability
development|Phase 5a:
Begin reduction
in
TLC
team
size,
whilst
developing
capability
Phase
5b:
Minimal
TLC
support
(e.g.
surgical
assistance only)
whilst
developing
other
capabilities
Plan for 2-3 visits
per year|Support for difficult
and
paediatric
cases only
Continued
development of
capabilities and
succession
planning
- sustainability and
resilience
Biennial
visits
likely
Consideratio
n
of
deceased
donor
programme
Virtual
/
online
mentorship| |Training
/
fellowships
/
symposia
/
observerships Maintainpolitical support|||||| Throughout the year, TLC has worked alongside all of its significantly active partner centres (Bahamas, Barbados, Ghana, Jamaica, Trinidad and Papua New Guinea) to move through the phases of development. In some cases, this has meant the continuation of hands-on surgical training (e.g. in Trinidad, who are now in phase 6 - surgical support for paediatric cases) and in other cases it has meant laying the ground work to ensure future sustainability of the programme e.g. in Papua New Guinea and the Bahamas, where TLC has provided assistance and mentoring through the process of developing a medium term plan, engaging with politicians, establishing ethical frameworks and identifying key team members. Each partner centre continues to move through the phases with TLC’s support. The symposia series continues to receive extremely good feedback. Throughout the year, over 460 healthcare professionals from over 120 countries received regular notifications about the monthly webinars, and attendance at all symposia remained very high (average of 59 attendees for each symposium). Feedback from each symposium was collected and consistently scored an average of 4.5 out of 5. In each feedback form, attendees are asked to suggest topics for lectures, which inform the design of the future series. - 2 - ## **TRANSPLANT LINKS** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** Below is a selection of feedback about the series: - _This symposia gives us the ability to learn from other professionals._ - _The most helpful aspect is hearing the gems of information that you don't get in textbooks._ - _The most useful aspect was hearing from other developing countries that are doing transplant. Encourages us._ - _Very practical, easy to follow and understand._ - _Thumbs up to the speaker with thorough explanation and making it understandable._ - _Very well structured and easy to follow._ - _The topics were well presented, clear and easily understood. An excellent job was done._ - _It was very informative and I was happy to have been invited to attend. I will use this to teach others and enable radiological support in the field of organ transplant._ - _The most helpful aspect for me was the interpretation of the ultrasound scans post transplant. I am now in a better position to understand what I'm looking at._ - _The content is delivered is not only relevant but in a manner that is easily understood._ - _Excellent symposium, which distilled vast amounts of information into few slides which were easy to follow._ - _It was my first time attending and I'm impressed by the standard._ - _Excellent discussion from both speakers and they represented both the LMIC (low- and middle-income country) and also the most advanced and developed nations._ ## **Financial review** It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. ## **Fundraising activities** In December 2022, the third Deck of Cards auction was held at Ewbank Auctions in Guildford, which raised over £20,000 from the sale of original artworks and the sale of decks of cards on the evening. Notable contributors included Grayson Perry, Floella Benjamin, Richard E Grant, Ralph Steadman, and George Underwood. TLC has now partnered with Jackson’s Art Supplies. Decks of cards (Volumes 1 and 2) became available to buy on the online store of Jackson's Art Supplies in November 2022, where they will continue to be sold on behalf of TLC. This has resulted in a huge increase in sales of decks. Decks from Volume 3 have now also been produced and are available to buy from Jackson’s Art Supplies. TLC continues to work with supporters from a variety of companies and trusts to ensure the delivery of the work to improve the lives of patients throughout the world with kidney failure. TLC is extremely grateful to the many individuals, trusts and sponsors who have made our work possible, and who recognise the huge global problem of kidney failure and the continued need for TLC’s work. ## **Structure, governance and management** The Governing Document is formed of GDI Model Memorandum and Articles of Association, Transplant Links is a charitable company - 3 - ## **TRANSPLANT LINKS** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: D Adu B Evans J Jewitt-Harris D Milford A Ready S Shabir (Appointed 31 January 2023) J Swan P Unsworth (Resigned 23 February 2023) S Whittingham (Appointed 11 December 2023) The trustees' report was approved by the Board of Trustees. D Milford **Trustee** 13 December 2023 - 4 - ## **TRANSPLANT LINKS** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** ## **FOR THE YEAR ENDED 30 APRIL 2023** The trustees, who are also the directors of Transplant Links for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. - 5 - ## **TRANSPLANT LINKS** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRANSPLANT LINKS** I report to the trustees on my examination of the financial statements of Transplant Links (the charity) for the year ended 30 April 2023. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements 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 financial statements 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 financial statements to be reached. ## **Jemima King FCA** 30 Upper High Street Thame Oxfordshire OX9 3EZ Dated: 13 December 2023 - 6 - ## **TRANSPLANT LINKS** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## **FOR THE YEAR ENDED 30 APRIL 2023** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income from:**
Donations and
legacies
**3**
55,100
107,614
Other trading
activities
**4**
23,076
-
Investments
**5**
93
-
Material other
income
-
-
**Total income**
78,269
107,614
**Expenditure on:**
Charitable activities
**6**
94,344
48,605
**Net (outgoing)/incoming**
**resources before**
**transfers**
(16,075)
59,009
Gross transfers
between funds
(1,130)
1,130
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
(17,205)
60,139
Fund balances at 1 May
2022
221,066
(60,139)
**Fund balances at 30 April**
**2023**
203,861
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
162,714
30,286
59,361
23,076
3,706
-
93
2
-
-
5,144
7,716
185,883
39,138
67,077
142,949
54,979
62,671
42,934
(15,841)
4,406
-
-
-
42,934
(15,841)
4,406
160,927
236,907
(64,545)
203,861
221,066
(60,139)|**Total**
**2022**
**£**
89,647
3,706
2
12,860
106,215
117,650
(11,435)
-
(11,435)
172,362
160,927| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. - 7 - ## **TRANSPLANT LINKS** ## **BALANCE SHEET** ## **AS AT 30 APRIL 2023** |**Notes**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
Net current assets
**Income funds**
Restricted funds
**13**
Unrestricted funds|**2023**
**£**
17,513
190,672
208,185
(4,324)|**£**
203,861
-
203,861
203,861|**2022**
**£**
-
164,190
164,190
(3,263)|**£**
160,927
(60,139)
221,066
160,927| |---|---|---|---|---| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2023. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 13 December 2023 D Milford **Trustee** ## **Company registration number 6226338** - 8 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023** ## **1 Accounting policies** ## **Charity information** Transplant Links is a private company limited by guarantee incorporated in England and Wales. The registered office is 30 Upper High Street, Thame, Oxfordshire, OX9 3EZ. ## **1.1 Accounting convention** The accounts have been prepared in accordance with the charitable company's Articles, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charitable company is a Public Benefit Entity as defined by FRS 102. The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Assets given for use by the charity are recognised when receivable. Income from trading activities includes income earned from fundraising events. Interest income is recognised when received - 9 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **1 Accounting policies** ## **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Resources expended are analysed between the costs of raising funds and charitable activities, Costs are allocated between these categories on an actual basis where possible. Other costs are apportioned using suitable bases. ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.7 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## **Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## **Basic financial liabilities** Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. - 10 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **1 Accounting policies** **(Continued)** ## **Derecognition of financial liabilities** Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.8 Foreign exchange** Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. - 11 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **3 Donations and legacies** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
Donations and gifts
55,100
107,614
**Donations and gifts**
Donations and gifts
32,665
-
Corporate Donations
12,929
107,614
Donated goods and services
9,506
-
-
-
55,100
107,614|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
162,714
30,286
59,361
32,665
9,532
-
120,543
19,638
59,361
9,506
-
-
-
1,116
-
162,714
30,286
59,361|**Total**
**2022**
**£**
89,647| |---|---|---| |||9,532
78,999
-
1,116| |||89,647| The following goods and services have been donated to Transplant Links during the year to 30 April 2023: Computer services: £500 Ewbank's auctioneer vendors fees: £5,202 Trinidad mission: Transport £300, Apartment £404, Subsistence £200 Jamaica mission: Hotel rooms £2,400, Transport £500 - 12 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 30 APRIL 2023** ## **4 Other trading activities** ||**Unrestricted **|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2023**|**2022**| ||**£**|**£**| |Fundraising events (Auction)|23,076|3,706| |**Investments**||| ||**Unrestricted **|**Unrestricted**| ||**funds**|**funds**| ||**2023**|**2022**| ||**£**|**£**| |Interest receivable|93|2| ## **5 Investments** - 13 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **6 Charitable activities** |**Cost of**
**charitable**
**activities**
**Wages and**
**salaries**
**2023**
**2023**
**£**
**£**
Staff costs
-
85,377
Accommodation and
flights
18,814
-
Motor costs
2,664
-
Other costs
5,905
-
Subsistence
5,667
-
Fundraising costs
108
-
33,158
85,377
Share of support costs
(see note 7)
14,275
-
Share of governance
costs (see note 7)
10,139
-
57,572
85,377
**Analysis by fund**
Unrestricted funds
34,028
60,316
Restricted funds
23,544
25,061
57,572
85,377|**Total**
**2023**
**Cost of**
**charitable**
**activities**
**Wages and**
**salaries**
**2022**
**2022**
**£**
**£**
**£**
85,377
-
85,611
18,814
10,849
-
2,664
162
-
5,905
279
-
5,667
14
-
108
800
-
118,535
12,104
85,611
14,275
11,542
-
10,139
8,393
-
142,949
32,039
85,611
94,344
20,735
34,244
48,605
11,304
51,367
142,949
32,039
85,611|**Total**
**2022**
**£**
85,611
10,849
162
279
14
800| |---|---|---| |||97,715
11,542
8,393| |||117,650| |||54,979
62,671| |||117,650| - 14 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **7 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Travel and subsistence
397
-
Computer costs
1,436
-
Telephone costs
980
-
Printing and postage
757
-
Sundry expenses
9,801
-
Subscriptions
904
-
Independent examination
fees
-
3,840
Accountancy
-
6,132
Bank charges
-
167
14,275
10,139
Analysed between
Charitable activities
14,275
10,139|**2023**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
**£**
397
546
-
1,436
1,511
-
980
1,819
-
757
1,213
-
9,801
6,033
-
904
420
-
3,840
-
2,880
6,132
-
5,393
167
-
120
24,414
11,542
8,393
24,414
11,542
8,393|**2022**
**£**
546
1,511
1,819
1,213
6,033
420
2,880
5,393
120| |---|---|---| |||19,935| |||19,935| Governance costs includes payments to the independent examiners of £3,840 (2022- £2,880). ## **8 Trustees** During the year, the trustees received reimbursed expenses totalling £1,741 (2022: £1,035). In the year Jennie Jewitt-Harris, a trustee, received remuneration of £48,102 from their employment with the charity in addition to their trusteeship. ## **9 Employees** The average monthly number of employees during the year was: |**2023**|**2022**| |---|---| |**Number**|**Number**| |2|2| There were no employees whose annual remuneration was more than £60,000. ## **10 Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. - 15 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **11 Debtors** |**Debtors**||| |---|---|---| |**Amounts falling due within one year:**
Trade debtors
Other debtors|**2023**
**£**
9,123
8,390
17,513|**2022**
**£**
-
-| |||-| ## **12 Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**||| |---|---|---| |Other creditors
Accruals|**2023**
**£**
484
3,840
4,324|**2022**
**£**
383
2,880| |||3,263| ## **13 Restricted funds** The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: |**Balance at**
**1 May 2022**
**£**
Ghana, Bahamas and Papua New
Guinea
(24,804)
Barbados, Trinidad and Jamaica
(35,335)
(60,139)
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2023**
**2023**
**£**
**£**
Fund balances at 30
April 2023 are
represented by:
Current assets/(liabilities)
203,861
-
203,861
-|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at**
**30 April 2023**
**£**
**£**
**£**
**£**
39,797
(16,123)
1,130
-
67,816
(32,481)
-
-
107,613
(48,604)
1,130
-
**Total Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2023**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**£**
203,861
221,066
(60,139)
160,927
203,861
221,066
(60,139)
160,927|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at**
**30 April 2023**
**£**
**£**
**£**
**£**
39,797
(16,123)
1,130
-
67,816
(32,481)
-
-
107,613
(48,604)
1,130
-
**Total Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2023**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**£**
203,861
221,066
(60,139)
160,927
203,861
221,066
(60,139)
160,927| |---|---|---| |||-| |||**Total**
**2022**
**£**
160,927| |||160,927| **14 Analysis of net assets between funds** - 16 - ## **TRANSPLANT LINKS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023** ## **15 Related party transactions** ## **Remuneration of key management personnel** The remuneration of key management personnel is as follows. ||**2023**|**2022**| |---|---|---| ||**£**|**£**| |Aggregate compensation|50,128|57,191| ## **Transactions with related parties** During the year the charity has paid a salary of £27,922 (2022: £23,256) to Aimee Jewitt-Harris who is the daughter of one of the directors/trustees. Aimee's performance and annual salary review is assessed by unrelated trustees at 0.6 FTE. - 17 -