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← Transplant Links

2025-04-30-accounts

Company registration number 06226338 (England and Wales) Charity registration number 1119923 (England and Wales)

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ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees B Evans
D Milford
S Shabir
J Swan
S Whittingham
Country of incorporation United Kingdom 06226338
(England and Wales)
Charity registration England and Wales 1119923
Registered office 30 Upper High Street
Thame
Oxfordshire
OX9 3EZ
Independent examiner Richardsons
30 Upper High Street
Thame
Oxfordshire
OX9 3EZ

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CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 17

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2025

The trustees present their annual report and financial statements for the year ended 30 April 2025.

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 2024-2025 TLC continued to support the development of nascent and emerging kidney transplant centres around the world. Hands-on in-person surgical, medical and nursing training was delivered in Barbados and Trinidad, including transplant missions to both centres. Subsequently, TLC assisted in the development of a business case for permanent, sustainable funding of renal transplantation in Barbados with the aim of developing a second stand-alone renal transplant program in the Caribbean (the first being in Trinidad). TLC has provided support to other partner centre programmes to assist with the development of individual national strategies towards sustainable kidney transplant programmes. A site visit was carried out to Port Moresby General Hospital (POMGen) in Papua New Guinea where the TLC team confirmed all necessary steps had been taken to allow for a transplant mission in May 2025, where the first transplants to ever take place in the Pacific Islands were successfully carried out at POMGen with TLC’s assistance.

TLC has delivered observerships in UK renal transplant units for members of the transplant team from the Namibia (7 team members) and from Papua New Guinea (5 team members). Observerships are opportunities for healthcare professionals who are involved in the development of kidney transplantation to come to the UK to spend between 2- 4 weeks in a busy transplant unit to shadow their counterparts.

All these activities were supplemented with regular online MDTs (multi-disciplinary team meetings), planning and teaching sessions for each partner country. October 2024 also saw the first TLC surgical fellowship (sponsored by the Samworth Foundation) where a surgeon from Trinidad was placed at Nottingham University NHSFT. The surgeon is spending 18 months training in kidney transplantation within the NHS, supported by Transplant Links. This is hugely important for succession in Trinidad, ensuring the programme that TLC helped to develop remains resilient and sustainable.

Online meetings to discuss how TLC can help progress transplant programmes have also been held with transplant teams in Kumasi, Ghana and Bhaktapur, Nepal, with continued remote mentorship of all existing partner centres including The Bahamas, Barbados, Ghana, Jamaica, Nepal, Trinidad and Nigeria. TLC also provided focussed, workshops for a centre in Rajavithi Hospital in Bangkok, Thailand.

TLC recognises the importance of ensuring there is an understanding of all aspects of renal transplantation, including donor selection and to this end two members of TLC undertook Independent Assessment training provided by the Human Tissue Authority.

NHS volunteers have continued to make themselves available to mentor their overseas colleagues both online and through in person teaching visits. The volunteer medical faculty has increased considerably and volunteer update events ensure volunteers have the opportunity to hear about TLC strategy and to provide feedback and comment.

TLC provides a popular online international symposium series with 9 symposia conducted during the period covered by this report with a total global attendance of 660 healthcare professionals worldwide. The 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.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

TLC continues to work closely with the newly formed Caribbean Transplant Coordinator Network (CTCN), whose aims are to facilitate knowledge exchange and collaboration, standardise protocols and procedures, promote education and training, enhance patient care and support and advocate for policy development and resource allocation.

Baroness Floella Benjamin OM DBE DL continues to actively support the charitable activities of TLC, especially in the Caribbean where she met with Barbados Prime Minister Mia Mottley SC MP to discuss the progression of the living-donor transplant programme and legislation to allow for a deceased donor programme to be established.

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.

The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit when deciding what activities the charity should undertake.

The TLC trustee team recognise the importance of having clinically active individuals playing an active role in the governance of the charity. For this reason, the Clinical Advisory Board (CAB), which is formed of 10 clinically active consultant Surgeons and Nephrologists, meet 4 times a year to discuss the clinical governance of the charity, review the charities activities and the effectiveness of the activities, and make suggestions about future charitable activities. These reports are fed back to the trustee board. TLC Trustee Dr S Shabir is both a trustee of TLC and sits on the CAB.

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:

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Throughout the year, TLC has worked alongside all of its significantly active partner centres (Barbados, 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, 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 660 healthcare professionals from over 120 countries received regular notifications about the monthly webinars, and attendance at the 9 symposia remained very high (average of 75 attendees for each symposium). Feedback from each symposium was collected and consistently scored an average of above 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.

CEO Aimee Jewitt-Harris has spoken about the work of TLC at a Urology Conference in Jamaica.

In response to the evolving demands experienced by TLC, a Project Manager was recruited to improve coordination with partner centres resulting in greatly improved communication, fewer unexpected issues during transplant missions and will allow for an increase in charitable activity.

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. The Deck of Cards fundraising event realised £24 000 and was undertaken in partnership with Ewbank’s Auctioneers and with pro bono communications support from Mearns & Pike through the Passion Partnership programme.

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.

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 (Resigned 23 July 2024)
B Evans
J Jewitt-Harris (Resigned 10 July 2025)
D Milford
A Ready (Resigned 10 July 2025)
S Shabir
J Swan
S Whittingham

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TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

The trustees' report was approved by the Board of Trustees. Bod nin {4 D Milford Trustee ‘ 139 Date: dale (w2e

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STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 30 APRIL 2025

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:

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.

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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 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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:

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 SaneHz Richardsons

30 Upper High Street Thame Oxfordshire OX9 3EZ

21/01/2026 Dated: .........................

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
60,257
112,000
Other trading activities
4
23,231
-
Investments
5
3,058
-
Total income
86,546
112,000
Expenditure on:
Charitable activities
6
72,150
95,767
Total expenditure
72,150
95,767
Net income and movement in
funds
14,396
16,233
Reconciliation of funds:
Fund balances at 1 May 2024
193,466
117,965
Fund balances at 30 April
2025
207,862
134,198		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
172,257
52,888
172,034
23,231
2,009
-
3,058
1,163
-
198,546
56,060
172,034
167,917
66,455
54,069
167,917
66,455
54,069
30,629
(10,395)
117,965
311,431
203,861
-
342,060
193,466
117,965		 Total
2024
£
224,922
2,009
1,163
228,094
120,524
120,524
107,570
203,861
311,431

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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BALANCE SHEET

AS AT 30 APRIL 2025

2025 2024
Notes £ £ £ £
Current assets
Stocks 11 1,779 -
Debtors 12 3,621 -
Cash at bank and in hand 343,689 317,686
349,089 317,686
Creditors: amounts falling due within 13
one year (7,029) (6,255)
Net current assets 342,060 311,431
The funds ofthe charity
Restricted income funds 14 134,198 117,965
Unrestricted funds 15 207,862 193,466
342,060 311,431

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 2025.

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.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

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 Basis of preparation

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.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

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 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.7 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.

1.8 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.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

(Continued)

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 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
2025
2025
£
£
Donations and gifts
60,257
112,000
Donations and gifts
Donations and gifts
25,931
28,085
Corporate Donations
13,488
83,915
Donated goods and
services
20,838
-
60,257
112,000		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
172,257
52,888
172,034
54,016
18,637
-
97,403
28,000
172,034
20,838
6,251
-
172,257
52,888
172,034		 Total
2024
£
224,922
18,637
200,034
6,251
224,922

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

3 Income from donations and legacies

(Continued)

The following goods and services have been donated to Transplant Links during the year to 30 April 2025: Barbados mission: Accommodation: £11,350 (2024: £2,251)

Consultancy: £3,000 (2024: £nil) Events: £850 (2024: £nil) Auction fees: £5,578 (2024: £nil) Other: £60 (2024: £nil) Computer services: £nil (2024: £500) Pro-bono legal advice: £nil (2024: £3,500)

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 23,231 2,009
Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 3,058 1,163

5 Income from investments

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

6 Expenditure on charitable activities

Cost of
charitable
activities
Wages and
salaries
2025
2025
£
£
Direct costs
Staff costs
-
95,652
Accomoddation and
flights
26,706
-
Motor costs
-
-
Other costs
10,711
-
Subsistence
11,350
-
48,767
95,652
Share of support and governance costs (see note 7)
Support
9,183
-
Governance
14,315
-
72,265
95,652
Analysis by fund
Unrestricted funds
47,324
24,826
Restricted funds
24,941
70,826
72,265
95,652		 Total
Cost of
charitable
activities
Wages and
salaries
2025
2024
2024
£
£
£
95,652
-
80,162
26,706
13,449
-
-
1,684
-
10,711
3,844
-
11,350
2,251
-
144,419
21,228
80,162
9,183
11,581
-
14,315
7,553
-
167,917
40,362
80,162
72,150
26,913
39,542
95,767
13,449
40,620
167,917
40,362
80,162		 Total
2024
£
80,162
13,449
1,684
3,844
2,251
101,390
11,581
7,553
120,524
66,455
54,069
120,524

7 Support costs allocated to activities

Computer costs
Telephone costs
Printing and postage
Sundry expenses
Subscriptions
Governance costs
Analysed between:
Cost of charitable activities		 2025
£
1,986
540
1,004
5,653
-
14,315
23,498
23,498		 2024
£
1,171
696
2,903
5,630
1,181
7,553
19,134
19,134

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

7
Support costs allocated to activities
Governance costs comprise:
Legal and professional
Indepedant examination fees
Accountancy
Bank charges		 (Continued)
2025
2024
£
£
7,651
-
4,320
4,080
2,189
3,311
155
162
14,315
7,553		 (Continued)
2025
2024
£
£
7,651
-
4,320
4,080
2,189
3,311
155
162
14,315
7,553
7,553

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, two trustees received reimbursed expenses totalling £212 (2024: £425).

In the year Jennie Jewitt-Harris, a former trustee (resigned 10 July 2025), received remuneration of £37,010 from their employment with the charity in addition to their trusteeship.

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
4 3
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 66,824 69,580

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Stocks

Stocks
2025 2024
£ £
Finished goods and goods for resale 1,779 -

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

12 Debtors

Debtors
Amounts falling due within one year:
Prepayments and accrued income
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
3,621
2025
£
1,851
734
4,444
7,029		 2024
£
-
2024
£
1,859
316
4,080
6,255

13 Creditors: amounts falling due within one year

14 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 2024
Incoming
resources
Resources
expended
At
£
£
£
Ghana, Bahamas, Papua New Guinea and
Namibia
61,468
-
(49,462)
Barbados, Trinidad and Jamaica
32,082
62,000
(46,022)
United Kingdom
24,415
50,000
(283)
117,965
112,000
(95,767)
Previous year:
At 1 May 2023
Incoming
resources
Resources
expended
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
2025
£
12,006
48,060
74,132
134,198
30 April
2024
£
61,468
32,082
24,415
117,965

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

15 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 2024
Incoming
resources
Resources
expended
At
£
£
£
General funds
193,466
86,546
(72,150)
Previous year:
At 1 May 2023
Incoming
resources
Resources
expended
At
£
£
£
General funds
203,861
56,060
(66,455)		 30 April
2025
£
207,862
30 April
2024
£
193,466

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

16 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 April 2025:
Current assets/(liabilities)
207,862
134,198
207,862
134,198
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 April 2024:
Current assets/(liabilities)
193,466
117,965
193,466
117,965		 Total
2025
£
342,060
342,060
Total
2024
£
311,431
311,431

17 Related party transactions

Transactions with related parties

During the year the charity has paid a salary of £29,814 (2024: £28,755) to Aimee Jewitt-Harris who is the daughter of Jennie Jewitt-Harris, who was a trustee/director during the year. Aimee's performance and annual salary review is assessed by unrelated trustees at 0.6 FTE.