**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 2024**
## **TRANSPLANT LINKS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|B Evans||
|---|---|---|
||J Jewitt-Harris||
||D Milford||
||A Ready||
||S Shabir||
||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 - 16|
## **TRANSPLANT LINKS**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2024**
The trustees present their annual report and financial statements for the year ended 30 April 2024.
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**
## _Public benefit_
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 2023-2024 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 and Trinidad. An advisory visit was carried out in Papua New Guinea where the TLC team clinical director met with key stakeholders, assessed the medical facilities and reviewed progress with necessary renal transplant enabling legislation. Online meetings to discuss how TLC can continue to support or help progressing respective transplant programmes have been held with the transplant teams in Jamaica, Trinidad, Namibia, the Bahamas, Mauritius and Nigeria. TLC has arranged observerships in UK renal transplant units for members of the transplant team from the Bahamas and from Papua New Guinea. All these activities were supplemented with regular online MDTs (multi-disciplinary team meetings), planning and teaching sessions for each partner country.
More than 50 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. Symposia were delivered throughout the year by experts in the field including surgeons, doctors, scientists, nurses, psychologists and other healthcare professionals, and were attended by clinicians from 120 countries worldwide.
## **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.
TLC were delighted to welcome to the trustee board Mr Simon Whittingham (appointed 11th December 2023) who has a background in finance.
The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit when deciding what activities the charity should undertake.
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## **TRANSPLANT LINKS**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
## **Achievements and performance**
_Significant activities and achievements against objectives_
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 450 healthcare professionals from over 120 countries received regular notifications about the monthly webinars, and attendance at the 14 symposia remained very high (average of 60 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.
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## **TRANSPLANT LINKS**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
## Below is a selection of feedback about the series:
- _Support and experience is greatly needed in the transfer of skills. Charities like TLC have a lot to offer_
- _Great job. Looking forward to part 2_
- _It was a great learning opportunity for us viewing and listening to their own hands-on experiences and insights_
- _Please continue to organise free events accessible to trainees_
- _I am a student nurse, even with a lot less understanding than medical students, or doctors present, I was able to gain an understanding of the procedure and take away aspects to look into further_
- _It was really accessible and I learnt a great deal from it thank you_
- _Please continue to support us, we really need this to push our program forward_
TLC has presented three videos of real-life hand-assisted live donor kidney transplant operations, with a live workshop and discussion for an online surgical audience and it is planned that further videos will be available.
CEO Aimee Jewitt-Harris has spoken about the work of TLC at conferences held by the British Society of Histocompatibility and Immunogenetics and at the Jamaican Urology Society, and a scientific article reporting TLC experience of paediatric renal transplantation was published in the international journal Pediatric Nephrology.
TLC has secured the support of the Human Tissue Authority who have offered two places on their one-day course for members of the TLC team, so that thorough and up-to-date advice can be given to partner centres who are establishing ethics committees and protocols for ethical donor selection and work-up.
## **Financial review**
## _Reserves policy_
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**
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.
TLC held the fourth Deck of Cards themed art auction in October 2024, supported by artists and influential people including Grayson Perry, George Underwood, Anthony Frost and many more. The auction was very successful.
## **Structure, governance and management**
The Governing Document is formed of GDI Model Memorandum and Articles of Association, Transplant Links is a charitable company.
The Trustees and Management reviewed and updated TLC’s Strategy and 3 year Strategic plan, confirming the key priorities, goals and objectives for the next 3 years. The priority focus areas for action and resource allocation were agreed allowing a detailed operating plan to be developed.
From the Strategy, future organisation capability and resource requirements were identified and a phased implementation plan agreed to strengthen the organisation through the addition of new roles in the latter part of 2024 and 2025. All proposals have been budgeted and are affordable based on current and projected TLC financial performance.
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TRANSPLANT LINKS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
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-
DAdu
(Resigned 23 July 2024)
B Evans
J Jewitt-Harris
D Milford
A Ready
S Shabir
J Swan
S Whittin9ham
(Appointed 11 December 2023>
The trustees, report was approved by the Board of Trust88$.
D Milford
Trust••
Date..
## **TRANSPLANT LINKS**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 APRIL 2024**
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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 2024.
## **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** Mae Hz **Richardsons**
30 Upper High Street Thame Oxfordshire OX9 3EZ
Dated: .........................28/01/2025
- 6 -
## **TRANSPLANT LINKS**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 APRIL 2024**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
52,888
172,034
Other trading activities
**4**
2,009
-
Investments
**5**
1,163
-
**Total income**
56,060
172,034
**Expenditure on:**
Charitable activities
**6**
66,455
54,069
**Total expenditure**
66,455
54,069
**Net income/(expenditure)**
(10,395)
117,965
Transfers between
funds
-
-
**Net movement in**
**funds**
(10,395)
117,965
**Reconciliation of funds:**
Fund balances at 1 May 2023
203,861
-
**Fund balances at 30 April**
**2024**
193,466
117,965|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
224,922
55,100
107,614
2,009
23,076
-
1,163
93
-
228,094
78,269
107,614
120,524
94,344
48,605
120,524
94,344
48,605
107,570
(16,075)
59,009
-
(1,130)
1,130
107,570
(17,205)
60,139
203,861
221,066
(60,139)
311,431
203,861
-|**Total**
**2023**
**£**
162,714
23,076
93|
|---|---|---|
|||185,883
142,949|
|||142,949|
|||42,934
-|
|||42,934
160,927|
|||203,861|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 7 -
TRANSPLANT LINKS
BALANCE SHEET
AS AT 30 APRIL 2024
2024
2023
Notes
Curr•nt assets
Debtors
Cash at bank and in hand
11
17,513
190,672
317,886
317,686
208,185
Credltors: amounts falllng due wlthln
one year
12
(6,255)
(4,324)
Net current 488ets
311,431
203,861
Nèt ass•ts
311.431
203,881
The funds of the charlty
Restricted income funds
Unrestricted funds
13
117,965
193,466
203,881
311,431
203,861
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 2024.
The directors acknowledge their responsibilities for complying with the requirements of th8 Companies Act 2006
with respect to a¢¢ounting 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 hav8 b8en prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the trustees on .............
D Mitford
Trusteè
Company registration number 6226338 (England and Wales)
## **TRANSPLANT LINKS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024**
## **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 or grantors 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 2024**
## **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 2024**
## **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.
## **3 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Donations and gifts
52,888
172,034
**Donations and gifts**
Donations and gifts
18,637
-
Corporate Donations
28,000
172,034
Donated goods and
services
6,251
-
52,888
172,034|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
224,922
55,100
107,614
18,637
32,665
-
200,034
12,929
107,614
6,251
9,506
-
224,922
55,100
107,614|**Total**
**2023**
**£**
162,714|
|---|---|---|
|||32,665
120,543
9,506|
|||162,714|
The following goods and services have been donated to Transplant Links during the year to 30 April 2024: Computer services: £500
Pro-bono legal advice: £3,500
Barbados mission: Accommodation £2,251
- 11 -
## **TRANSPLANT LINKS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
## **4 Income from other trading activities**
Fundraising events (Auction)
**Unrestricted Unrestricted funds funds 2024 2023 £ £** 2,009 23,076
## **5 Income from investments**
Interest receivable
|**Unrestricted**|**Unrestricted**|
|---|---|
|**funds**|**funds**|
|**2024**|**2023**|
|**£**|**£**|
|1,163|93|
## **6 Expenditure on charitable activities**
|**Cost of**
**charitable**
**activities**
**Wages and**
**salaries**
**2024**
**2024**
**£**
**£**
**Direct costs**
Staff costs
-
80,162
Accommodation and
flights
13,449
-
Motor costs
1,684
-
Other costs
3,844
-
Subsistence
2,251
-
Fundraising costs
-
-
21,228
80,162
**Share of support and governance costs (see note 7)**
Support
11,581
-
Governance
7,553
-
40,362
80,162
**Analysis by fund**
Unrestricted funds
26,913
39,542
Restricted funds
13,449
40,620
40,362
80,162|**Total**
**Cost of**
**charitable**
**activities**
**Wages and**
**salaries**
**2024**
**2023**
**2023**
**£**
**£**
**£**
80,162
-
85,377
13,449
18,814
-
1,684
2,664
-
3,844
5,905
-
2,251
5,667
-
-
108
-
101,390
33,158
85,377
11,581
14,275
-
7,553
10,139
-
120,524
57,572
85,377
66,455
34,028
60,316
54,069
23,544
25,061
120,524
57,572
85,377|**Total**
**2023**
**£**
85,377
18,814
2,664
5,905
5,667
108|
|---|---|---|
|||118,535
14,275
10,139|
|||142,949|
|||94,344
48,605|
|||142,949|
- 12 -
## **TRANSPLANT LINKS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
## **7 Support costs allocated to activities**
|Travel and subsistence
Computer costs
Telephone costs
Printing and postage
Sundry expenses
Subscriptions
Governance costs
**Analysed between:**
Cost of charitable activities
**Governance costs comprise:**
Indepedant examination fees
Accountancy
Bank charges|**2024**
**£**
-
1,171
696
2,903
5,630
1,181
7,553
19,134
19,134
**2024**
**£**
4,080
3,311
162
7,553|**2023**
**£**
397
1,436
980
757
9,801
904
10,139|
|---|---|---|
|||24,414|
|||24,414|
|||**2023**
**£**
3,840
6,132
167|
|||10,139|
The majority of the costs included in 'Printing and postage' related to printing decks of cards to sell during the auction event.
## **8 Trustees**
During the year, the trustees received reimbursed expenses totalling £425 (2023: £1,741).
In the year Jennie Jewitt-Harris, a trustee, received remuneration of £40,825 from their employment with the charity in addition to their trusteeship.
## **9 Employees**
The average monthly number of employees during the year was:
|**2024**|**2023**|
|---|---|
|**Number**|**Number**|
|3|2|
There were no employees whose annual remuneration was more than £60,000.
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## **TRANSPLANT LINKS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
|**9**|**Employees**||**(Continued)**|
|---|---|---|---|
||**Remuneration of key management personnel**|||
||The remuneration of key management personnel was as follows:|||
|||**2024**|**2023**|
|||**£**|**£**|
||Aggregate compensation|69,580|50,128|
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Debtors**
|**Amounts falling due within one year:**
Trade debtors
Other debtors
**Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals and deferred income|**2024**
**£**
-
-
-
**2024**
**£**
1,859
316
4,080
6,255|**2023**
**£**
9,123
8,390|
|---|---|---|
|||17,513|
|||**2023**
**£**
-
484
3,840|
|||4,324|
## **12 Creditors: amounts falling due within one year**
## **13 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At 1 May 2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
Ghana, Bahamas and Papua
New Guinea
-
83,944
(22,476)
-
Barbados, Trinidad and
Jamaica
-
63,675
(31,593)
-
United Kingdom
-
24,415
-
-
-
172,034
(54,069)
-|**30 April**
**2024**
**£**
61,468
32,082
24,415|
|---|---|
||117,965|
- 14 -
## **TRANSPLANT LINKS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
|**Restricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|
|**Previous year:**|**At 1 May 2022**|**Incoming**|**Resources**|**Transfers**|**At 30 April**|
|||**resources**|**expended**||**2023**|
||**£**|**£**|**£**|**£**|**£**|
|Ghana, Bahamas and Papua||||||
|New Guinea|(24,804)|39,798|(16,124)|1,130|-|
|Barbados, Trinidad and||||||
|Jamaica|(35,335)|67,816|(32,481)|-|-|
||(60,139)|107,614|(48,605)|1,130|-|
## **13 Restricted funds**
## **14 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1 May 2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
General funds
203,861
56,060
(66,455)
-
**Previous year:**
**At 1 May 2022**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
General funds
221,066
78,269
(94,344)
(1,130)|**30 April**
**2024**
**£**
193,466|
|---|---|
||**30 April**
**2023**
**£**
203,861|
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## **TRANSPLANT LINKS**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024**
## **15 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 April 2024:**
Current assets/(liabilities)
193,466
117,965
193,466
117,965
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
**At 30 April 2023:**
Current assets/(liabilities)
203,861
-
203,861
-|**Total**
**2024**
**£**
311,431|
|---|---|
||311,431|
||**Total**
**2023**
**£**
203,861|
||203,861|
## **16 Related party transactions**
## **Transactions with related parties**
During the year the charity has paid a salary of £28,755 (2023: £27,922) 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.
- 16 -