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2020-12-31-accounts

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Registered number: 06769099 Charity number: 1127314

TRANSPLANT SPORT UK (A company limited by guarantee)

UNAUDITED

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

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TRANSPLANT SPORT UK

(A company limited by guarantee)

CONTENTS

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|||||||||| |---|---|---|---|---|---|---|---|---| |eee| |Page| |Reference and|administrative|details|of the|charity,|its Trustees|and|advisers|1| |Trustees’|report|76| |Independent|examiner's|report|9| |Statement|of financial|activities|10| |Balance sheet|11-12| |Statement|of cash flows|13| |Notes to the financial|statements|14-30|

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TRANSPLANT SPORT UK (A company limited by guarantee)

ee REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

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Trustees P H Harden, Chairman D Nix J M Neuberger

Company registered number 06769089

Charity registered number 1127314

Registered office Black Country House Rounds Green Road Oldbury West Midlands B69 2DG

Independent Examiner Crowe U.K. LLP Chartered Accountants Black Country House Rounds Green Road Oldbury West Midlands B69 2DG

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TRANSPLANT SPORT UK (A company limited by guarantee)

Ieee TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 eee The Trustees present their annual report together with the financial statements for the year 1 January 2020 to December 2020. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 2 (effective 1 January 201 9).

Since the charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

GOVERNANCE REVIEW

Constitution

The charity, Transplant Sport UK (referred to in this report as TS), is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. None of the charity's trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Objectives

Recruitment and Appointment of new Trustees

As set out in the Articles of Association the chair of the trustees is nominated by the Board. The trustees have the power to co opt up to two further members to fill specialist roles. When considering co opting trustees, the Board has regard to the requirement for any specialist skills needed.

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3 t eee TRANSPLANT SPORT UK (A company limited by guarantee) ES TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 eS Induction and training of new Trustees New trustees will undergo an orientation day to brief them on their legal obligations under charity and company law, the Charity Commission guidance on public benefit, content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. During the induction day they will meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Organisational Structure The board of trustees administers the charity. The board meets quarterly and there is a management committee as well as local organising committees who help run the British Transplant Games and satellite events. TS employs a part time Financial Controller to ensure the accounts are up to date and good records are kept and a contracted administrator to handle all administrative matters. A TS Kids & Teens Coordinator is also contracted to represent the charity's Kids & Teens project in the United Kingdom, working with Transplant Sport Trustees and with volunteers, to deliver events and activities for children affected by transplantation and their families and to maximize the benefits they receive.

Risk Management

The trustees have a risk management strategy which comprises: an annual review of the risks the charity may face; the establishment of systems and procedures to mitigate those risks identified in the plan; and the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. This work has identified that financial sustainability is the major financial risk for the charity. Attention has also been focussed on non financial risks arising from health and safety of participants at the events.

Public Benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives of the charity and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

The trustees believe that they fulfil these objectives through the charity's educational activities and by the organisation of the various sporting events which both provide recreational facilities for transplant recipients and promote organ transplantation within the wider community in which the events take place.

Participation in the charity's sporting events is open to all those who are current recipients of life supporting organs, transplant recipients with organs that have failed and are awaiting re-transplantation, live kidney donors and families of deceased kidney donors. Accordingly, the trustees are confident that there is no discrimination in terms of adult age, gender, disability or sexual orientation.

Charity Code of Governance

The charity is aware of the requirements of the new code of governance recommended by the Charity Commission in July 2017.

Who are we trying to reach?

Transplant recipients Donor families Transplant athletes General public Transplant families Funders Live kidney donors Department of Health Transplant medical community NHS Blood and Transplant Intensive Care personnel

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TRANSPLANT SPORT UK (A company limited by guarantee)

——————————————————————————— rrr TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 ——nn OPERATIONAL REVIEW

1. British Transplant Games

The British Transplant Games has run annually since 1978 and is a celebration of life. Taking place in different host cities every summer, the games see teams from hospitals across the UK come together to compete in a medley of sports. The 4 day event attracts around 1000 transplant athletes and more than 1500 supporters. Transpiant survivors including children as young as five can compete in more than 25 sports and indeed, many athletes also go on to compete at the World Transplant Games. The British Transplant Games are Transplant Sport's flagship annual event whose aim is to raise awareness of the need for organ donation as demonstrated by the life changing benefits of organ transplantation; encourage transplant recipients to lead active lifestyles and show appreciation for, and remember, donors and their families. The British Transplant Games also helps to increase the awareness of the increasing importance of live kidney donation and of Anthony Nolan and their need for blood stem cells and bone marrow donation.

The British Transplant Games has been established with almost no government funding, supported by charitable donations from supporting charities including British Heart Foundation, Kidney Care UK, Westfield Health, NHS Blood and Transplant, Antony Nolan Foundation, Kidney Research UK, Children’s Liver Disease Foundation, and other local sponsorship. Participants pay for their own accommodation and food at these events as well as an entry fee, which amounts to approximately one third of the total costs of the Games.

The 2019 British Transplant Games, sponsored by Westfield Health, were held in Newport 25th to 28th July 2019 in sports and social venues across the City. This was the first time the Games had returned to Wales for over 20 years and was a major success with substantial support from the local authority and Welsh Government.

In total the Newport Games generated over 2,198 participants, of which 872 were transplanted athletes, with 2,967 sports entries and a magnificent donor run through central Newport of 1,500 participants. The media reach for the BTG in Newport was 3.3 billion people through a range of platforms.

The 2020 games were due to be held in Coventry in August 2020. Unfortunately, due the Covid-19 pandemic they were not able to take place. It has been decided that the games will return to Coventry in 2023. Sadly we had to take the unprecedented decision to postpone the 2021 British Transplant Games due to be held in Leeds to July 2022. This was a result of the third wave of the Delta Coronavirus variant in January to March 2021.

  1. PR & Local Liaison The Games in Newport, through the mobilisation of all forms of media, generated a reach of 3.3 billion people through a range of platforms with appearances on all national and regional TV stations; strong regional case studies throughout the UK local print and social media outlets.

Transplant Sport has, over many years, worked closely with MLS, a company that is based in Sheffield and well experienced in delivering not only the Transplant Games but many other sporting activities including marathons, half marathons, World Championships and European Championships in a number of sports.

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TRANSPLANT SPORT UK {A company limited by guarantee)

SS TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 SUE 3. World Transplant Games — Newcastle Gateshead

Transplant Sport was proud to host the World Transplant Games 2019 in Newcastle Gateshead between 17th and 21st August 2019 and welcomed transplant athletes and supporters from over 50 countries to the UK. The event opened with a one day multi disciplinary international symposium on transplantation hosted by the Newcastle University Medical School in conjunction with the International Transplant Institute in Newcastle's Freeman’s Hospital. Overall there were 1,347 competing transplant athletes including 350 from the UK, 609 supporters and 5,459 individual sports entries. An amazing group of 439 volunteers helped with the very smooth running of the event which showcased the benefits of transplantation and vital role of organ donation at a global level. The week was a major success and a credit to all the participants, sponsors, organisers and the UK transplantation community. The event was regarded by the World Transplant Games Federation as one of the most successful World Transplant Games in the 40-year history of the biennial event. The World Transplant Games 2021 were due to be held in Houston, Texas USA but unfortunately were also cancelled due to the COVID pandemic. A virtual billion steps challenge too place instead with an on-line celebration which engaged many of the transplant sport community. The next WTG is due to take place in Perth, Australia in March 2023 and with the widespread availability of COVID vaccination and the new booster dose we are optimistic that these Games will go ahead.

  1. European Transplant and Dialysis Games Oxford 2022

The ETD Games are also biennial and sadly the Dublin 2020 Games were also cancelled due to the COVID pandemic. Transplant Sport has won a bid to host the 2022 ETD Games in Oxford and we are confident at this stage that these Games will go ahead.

5. TS Football Tournament

Over 40 Transplant athietes from across the UK competed in a third National Transplant Sport Football Tournament held on Sunday 12th September in Bicester, Oxfordshire. All the competitors that took part have hada lifesaving organ transplant, with recipients including kidney, pancreas, heart, liver, lung and bone marrow transplants, all of whom demonstrate the benefits of sport after transplantation. The event was the first test event for Transplant Sport following the COVID pandemic. All competitors and spectators had to take a COVID PCR test within 48-72 hours of the event and a COVID lateral flow test on the day of the competition. The participants were all COVID negative by both forms of tests and there were no related COVID infections to the event. This is reassuring and has encouraged us to arrange two further test satellite sports events; a golf day on September 28th 2021 and Volleyball competition on November 14th 2021.

6. TS Kids and Teens

Throughout 2019 the TS Kids & Teens programme provided events and residentials for children and young people across the UK who have been affected by transplants. Taking part in regional activities has helped them to make new friends, be more physically active and increase self esteem. This role has been generously supported by a grant from Children in Need. In addition, we won a competitive bid for a joint Curiosity Grant from Children in Need and The Welcome Trust to develop an interactive street theatre tool and video to explain the importance and value of organ donation and transplantation to the general population of children and teenagers. Children awaiting transplants, with transplants, their siblings and children of families where a parent has a transplant or donated organs, can make friends, be more confident about making friends, sustain friendships and develop a peer group where there is mutual understanding and that can become increasingly supportive. Those taking part in the TS Kids & Teens activities have increased engagement in physical and social activity leading to improved physical and mental health and improved wellbeing. They have a positive identity and feel good about transplantation and being different. They are less anxious about their situation, and are able to speak out about themselves, their family, about transplantation and organ donation and able to make good lifestyle choices including safe behaviour.

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TRANSPLANT SPORT UK (A company limited by guarantee)

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

eee The Kids and Teens co-ordinator has continued to provide virtual support throughout the last 18 months of the COVID pandemic utilising zoom and other social media platforms. In addition a very successful 1 day virtual multi-activity day was run in July 2021.

7. TS Volleyball Tournament

The tournament took place on Saturday 16th November 2019 within the Main Sports Halls at the Vision West Notts College, Derby Road, Mansfield, NG18 5BH. Organised by the TS Nottingham Team, there werea total of 40 individuals entered across 6 teams representing the hospital in which their transplant took place. The teams were; Addenbrookes, Nottingham, Wythenshawe, Royal Papworth, Harefield and a Mixed Team. We also had a further 45 spectators supporting the event in the hall and 50 individuals attended the evening celebration. | have already mentioned that a Volleyball Tournament will take place on November 14th 2021 with COVID screening and restrictions.

FUNDRAISING ACTIVITY

TS receives funding from the following income streams:

Charitable Trust and Foundation grants Statutory grants Corporate Sponsorship Donations Gift Aid Fundraising Events Collection Buckets Entry Fees to sports events Individual fundraising

TS does not employ a fundraising manager or third-party fundraisers. There is a complaints process in place and no complaints in respect of fundraising have been received.

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a ¢ eee TRANSPLANT SPORT UK (A company limited by guarantee) enn nnn SEES TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 et MARKETING Each local event organising committee is responsible for marketing the event. For the British Transplant Games, TS employs both a professional marketing company and a public relations company.

FINANCIAL REVIEW

Reserves policy

Unrestricted reserves are needed to bridge the gap between the spending and receiving of resources and to cover unplanned emergency repairs and other expenditure. The Trustees consider that the ideal level of unrestricted reserves to ensure the ongoing principal activities of the organisation would be £30,000 representing 6 months’ operational costs. The total reserves at 31st December 2020 are £190,905 (2019: £190,819) of which £33,772 (2019: £36,991) is unrestricted. The unrestricted reserves at 31st December 2020 represent retained reserves for operational costs, which are needed to meet the working capital requirements of the charity; such as wages and office expenses. The Trustees are confident that the charity can continue the current activities of the charity with its current level of total reserves. The trustees are however fully aware this is a tough economic climate for charities and much work is needed to ensure fundraising is carried out. The trustees seek to maintain the charity's unrestricted reserves through successful grant funding, increased fundraising and charitable donations.

Investment policy and objectives

Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few funds for the long-term investment.

FUTURE DEVELOPMENTS

The charity plans to continue its activities listed above in the forthcoming year subject to satisfactory funding arrangements. It also aims to seek funding to support more social events and activities for its members to ensure that it represents all social, health and wellbeing interests of transplant recipients, their siblings and families and organ donor families as well as living donors. Thank you to all the Trustees, staff and volunteers for helping make Transplant Sport such a successful and energised charity.

The Coronavirus pandemic commenced in March 2020 and dramatically curtailed the possibility for Transplant Sport to hold any physical events throughout 2020. It was with deep regret that the charity working with MLS and a stakeholder Board had to cancel the 2020 British Transplant Games in May 2020. Fortunately, several of our key sponsors including Westfield Health and Kidney Care UK maintained their full financial commitment in 2020 allowing the charity to cancel the Games without financial penalty and run a virtual British Transplant Games in July 2020. Unfortunately, all other planned satellite events had to be cancelled throughout 2020 due to the requirement for all transplant recipients to shield and Government policy restricting sports and social events. Unfortunately we also had to postpone the British Transplant Games 2021 in Leeds to July 2022 and managed to limit expenditure on the preparations by delaying the registration process and making a decision to postpone the Games in March 2021.

We have undertaken several cost limiting processes to reduce substantially the running costs of the charity due the resultant period of limited activity. The most important change was to initially furlough our financial controller throughout April to October 2020 which subsequenily led to redundancy of this employee given the dramatic reduction in workload projected to continue until 2023. This is allowing us to re model our financial support leading to a marked reduction in the support required going forward in the future.

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TRANSPLANT SPORT UK

(A company limited by guarantee)

EEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

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In addition, we have reduced the working hours of our Kids and Teens co ordinator with consultation with Children in Need allowing us the opportunity to extend the grant and his role into 2023. Throughout the pandemic the Kids and Teens co ordinator has continued to support transplanted children and their families through social media platforms. This combination of measures combined with continuing to work closely with our very loyal sponsors has minimised the impact of the pandemic on the charity and insured that Transplant Sport will survive financially and is actively preparing to deliver bigger and better events from the second half of 2022.

We are confident that we are now able to run events again with appropriate COVID precautions and look forward to a comprehensive series of events in 2022. We are also working with our partners and in particular Kidney Care UK to deliver a valuable on line support tool for transplant recipients encouraging safe regular exercise and ways to overcome the adverse impact on mental health of the COVID pandemic.

proved by order of the mehibers of the board of Trustees and signed on their behalf by:

D Nix Deputy Chairman of Transplant Sport Date: | T Ditaambayr dor \

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TRANSPLANT SPORT UK (A company limited by guarantee) —————————————————————————————— EEE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 ——————S————————EEE Independent Examiner's Report to the Trustees of Transplant Sport UK (‘the charity’)

| report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2020.

Responsibilities and Basis of Report

As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

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

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or 2. the accounts do not accord with those records; or

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

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

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

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that | might state to the charity's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Kerry Brown FCA

Crowe U.K. LLP Chartered Accountants Black Country House Rounds Green Road Oldbury West Midlands B69 2DG

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TRANSPLANT SPORT UK

(A company limited by guarantee)

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020 eeene eee ee

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |2020|2020|2020|2019| |Note|£|£|£|£| |Income|from:| |Donations|and|legacies|3|55,207|114,238|169,445|105,728| |Charitable|activities|4|16,392|3,235|19,627|419,120| |Fundraising|activities|5|80|-|80|1,607| |Investments|6|68|-|68|97| |Other|income|12,666|-|12,666|1,487| |Total|income|84,413|117,473|201,886|528,033| |Expenditure|on:| |Raising|funds|7|2,020|-|2,020|8,118| |Charitable|activities|85,612|114,168|199,780|559,862| |Net movement|in funds|(3,219)|3,305|86|(39,947)| |Reconciliation|of funds:| |Total funds|brought forward|36,991|153,828|190,819|230,766| |Net movement|in funds|(3,219)|3,305|86|(39,947)| |‘Tsial fondexcorielteroucd|33,772|157,133|190,905|190,819|

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The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 14 to 30 form part of these financial statements.

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TRANSPLANT SPORT UK (A company limited by guarantee) REGISTERED NUMBER: 06769099

ee ,,,,,,,,,,,,,,,,, BALANCE SHEET AS AT 31 DECEMBER 2020

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2020 2019
Note £ £
Fixed assets
Intangible assets 12 3,334 6,667
Tangible assets 13 ° 141
Investmenis 14 1 1
3,335 6,809
Current assets
Stocks 15 . 1,458
Debtors 16 22,779 63,634
Cash at bankand in hand 242,548 216,342
265,327 281,434
Creditors: amounts falling due within one
year 17 (77,757) (97,424)
Net current assets 187,570 184,010
Total net assets 190,905 190,879
Charityfunds
Restricted funds 18 157,133 153,828
Unrestrictedfunds 18 33,772 36,991
Totalfunds 190,905 190,819

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TRANSPLANT SPORT UK

{A company limited by guarantee) REGISTERED NUMBER: 06769099

OEE BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2020 gppa a a

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the smail c T i ‘

The ( financial statementsre approved and , authorised for issue by the Trustees on : ne Jie2t and signed on their behalf by: D Nix Deputy Chairman of 1 ant Sport

The notes on pages 14 to 30 form part of these financial statements.

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TRANSPLANT SPORT UK

(A company limited by guarantee)

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STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2020
2020 2019
£ £
Cash flows from operating activities
Net cash used in operating activities 26,138 1,031
Cash flows from investing activities
Net cash provided by investing activities - -
Cash flows from financing activities
Cash inflows from new borrowing 68 91
Repayments of borrowing - (10,000)
Net cash provided by/({used in) financing activities 68 (9,909)
Change in cash and cash equivalents in the year 26,206 (8,878)
Cash and cash equivalents at the beginning of the year 216,342 225,220
Cash and cash equivalents at the end of the year 242,548 216,342
The notes on pages 14 to 30 form part of these financial statements
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

I 1. General information

Transplant Sport UK is a company limited by guarantee in England and Wales whose registered office is Black Country House, Rounds Green Road, Oldbury, B69 2DG. The company's registered number is 06769099. The members of the company are the trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

2. Accounting policies

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

Transplant Sport UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Basis of consolidation

The financial statements are for Transplant Sport UK as an individual entity. Consolidated financial statements are not prepared as the financial statements of the subsidiary company are immaterial.

2.3 Going concern

The company has cash resources and has no requirement for external funding. At the year end the unrestricted reserves stand at £36,991. The trustees have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

2.4 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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TRANSPLANT SPORT UK (A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

ee 2. Accounting policies (continued)

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

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.6 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 allocated on the portion of the asset's use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

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TRANSPLANT SPORT UK (A company limited by guarantee)

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rrr NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

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2. Accounting policies (continued)

2.7 Intangible assets and amortisation

Intangible assets costing ENIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

The estimated useful lives are as follows:

Amortisation is provided on the following basis:

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2.8 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Office equipment - 20% Straight line

2.9 Investments

Investments in subsidiaries are valued at cost less provision for impairment.

2.10 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

TEaENTE 2: Accounting policies (continued)

2.11 Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at transaction price.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.12 Role of volunteers

The charity has in the region of 250 volunteers. The value of these volunteers is not incorporated within the accounts.

3: Income from donations and legacies

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2020 2020 2020 2019
£ £ £ £
Donations 42,624 87,250 129,874 66,997
Grants 2,250 26,988 29,238 21,017
Government 10,268 - 10,268 2,649
Surpluson BTG 2019 65 - 65 15,065
55,207 114,238 169,445 105,728
Total2019 62,232 43,496 105,728

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

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4. Income from charitable activities

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2020 2020 2020 2019
£ £ £ £
British Transplant Games 10 725 735 149,971
World TransplantGames 16,382 2,510 18,892 269,149
Total 2020 16,392 3,235 19,627 419,120
Total2019 4,451 414,669 419,120

5; Fundraising income Income from fundraising events

Unrestricted
funds		 Total
funds		 Total
funds
2020 2020 2019
£ £ £
Sale offundraising merchandise - . 262
Otherfundraising 80 80 1,345
80 80 1,607
Total2019 1,607 1,607

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TRANSPLANT SPORT UK

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SS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. Investment income

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2020 2020 2020 2019
£ £ £ £
Deposit account interest 68 ~ 68 91
Total2019 67 30 91

7. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted Total Total
funds funds funds
2020 2020 2019
£ £ £
Otherfundraising fundraising 2,020 2,020 8,118
Total2019 2019 8,118 8,118

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TRANSPLANT SPORT UK

(A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

————————eeeee 8. Analysis of expenditure by activities

Activities
undertaken Support Total Total
directly costs funds funds
2020 2020 2020 2019
£ £ £ £
British TransplantGames 93,632 2,052 95,684 156,033
World TransplantGames 14,767 2,434 17,201 314,408
Other Activities 14,910 71,985 86,895 89,427
123,309 76,471 199,780 559,862
Total2019 482,047 77,815 559,862

Analysis of direct costs

British World
Transplant
Games		 Transplant
Games		 Other
Activities		 Total
funds		 Total
funds
2020 2020 2020 2020 2019
£ £ £ £ £
Management fees and costs 93,632 - - 93,632 153,298
British Team for World
TransplantGames and Winter
Competitor expenses forWorld
TransplantGames - 14,767 - 14,767 295,072
Othersporting events - - - - 12,493
Children in Need expenditure - - 14,910 14,910 21,184
93,632 14,767 14,910 123,309 482,047
Total2019 153,298 295,072 33,677 482,047

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(A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

8. Analysis of expenditure by activities (continued)

Analysis of support costs

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|||||||||| |---|---|---|---|---|---|---|---|---| |British|World| |Transplant|Transplant|Other|Total|Total| |Games|Games|Activities|funds|funds| |2020|2020|2020|2020|2019| |£|£|£|£|£| |Staff costs|-|-|37,809|37,809|27,988| |Depreciation|-|-|141|141|525| |Travel|and|subsistence|-|-|3,332|3,332|12,935| |Computer costs|157|157|1,254|1,568|418| |Sundry|expense|-|-|3,670|3,670|3,234| |Bank|charges|-|381|-|381|616| |Insurance|107|108|860|1,075|1,709| |Printing,|postage|and|stationary|-|-|630|630|1,129| |Telephone|153|153|1,227|1,533|1,300| |Publicity|1,215|4,215|3,644|6,074|5,000| |Administration|-|-|12,725|12,725|15,158| |Independant|Examination|fee|140|140|1,120|1,400|1,350| |Accountancy|280|280|2,240|2,800|3,120| |Amortisation|-|-|3,333|3,333|3,333| |2,052|2,434|71,985|76,471|77,815| |Total 2019|2,735|19,336|55,744|77,815|

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  1. Independent examiner's remuneration

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2020|2019| |£|£| |Fees|payable|to|the|charity's|independent|examiner|for|the|independent| |examination|of the|charity's|annual|accounts|1,400|1,350| |Fees|payable|to|the|charity's|independent|examiner|in|respect|of:| |Accountancy fees|2,800|3,120|

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TRANSPLANT SPORT UK {A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

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10. Staff costs

2020 2019
£ £
Wages and salaries 37,809 27,988
37,809 27,988

The average number of persons employed by the charity during the year was as follows:

2020 2019
No. No.
Management and administration 4 4

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel of the charity consist of the trustees who receive no remuneration (2019 - £NIL) for their services.

11. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2019 - £NIL).

During the year ended 31 December 2020, expenses totalling £NIL were reimbursed or paid directly to Trustee (2019 - £1,145 to 2 Trustees). Expenses were paid for travel to and from trustee meetings and also attendance of events.

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(A company limited by guarantee)

SS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

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12. Intangible assets
Website
£
Cost
At 1 January2020 10,000
At 31 December2020 10,000
Amortisation
At 1 January2020 3,333
Charge fortheyear 3,333
At 31 December2020 6,666
Net book value
At 31 December2020 3,334
At 31December2019 6,667

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NOTES TO THE FINANCIAL STATEMENTS
FORTHEYEAR ENDED 31 DECEMBER 2020
eee
13. Tangible fixed assets
Office
equipment
£
Cost or valuation
At 1 January2020 4,889
At 31 December2020 4,889
Depreciation
At 1 January2020 4,748
Charge forthe year 141
At 31 December 2020 4,889
Net book value
At 31 December 2020 .
At31 December2019 141
14. Fixed asset investments
Investments
in
subsidiary
companies
£
Cost or valuation
At 1 January2020 4
At 31 December 2020 1
Net book value
At31 December2020 4
At31December2019 4

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TRANSPLANT SPORT UK {A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS
FORTHEYEAR ENDED 31 DECEMBER 2020
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14. Fixed asset investments (continued)
Principal subsidiaries
Thefollowing was a subsidiaryundertaking ofthe charity:
Name Class of Holding
shares
TS Enterprises Limited Ordinary 100%
The financial results ofthe subsidiary for the year were:
Name Net assets
£
TS Enterprises Limited 1
15. Stocks
2020 2019
£ £
Merchandise - 1,458
16. Debtors
2020 2019
£ £
Due within one year
Amounts owed bygroup undertakings 65 65
Other debtors 2,714 2,649
Prepayments and accrued income 20,000 60,920
22,779 63,634

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

———eeee 17. Creditors: Amounts falling due within one year

2020 2019
£ £
Other creditors 1,848 1,848
Accruals 9,302 4,210
Deferred income 66,607 91,366
77,757 97,424

. Deferred income

2020 2019
£ £
Deferred income at 1 January 2020 91,366 50,000
Resources deferred during the year 57,250 91,366
Amounts released from previous periods (82,009) (50,000)
Deferredincomeat31December2020 66,607 91,366

Deferred income relates to monies received in advance for the 2021 games as well as grant funds paid in advance.

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TRANSPLANT SPORT UK (A company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

18. Statement of funds

Statement of funds - current year

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||||||||| |---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|1|31| |January|December| |2020|Income|Expenditure|2020| |£|£|£|£| |Unrestricted|funds| |General|Funds-|all|funds|36,991|84,413|(87,632)|33,772| |Restricted|funds| |World|Transplant Games|81,629|2,510|(14,260)|69,879| |British|Transplant Games|16,187|85,725|(84,998)|16,914| |Other|56,012|29,238|(14,910)|70,340| |153,828|117,473|(114,168)|157,133| |Total|of funds|190,819|201,886|(201,800)|190,905|

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

eee 18. Statement of funds (continued)

Statement of funds - prior year

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Balance at
Balance at 31
1 January December
2019 Income Expenditure 2019
£ £ £ £
Unrestricted funds
General Funds- all funds 49,293 68,421 (80,723) 36,997
Restricted funds
World Transplant Games 101,440 282,382 (302, 193) 81,629
British Transplant Games 18,619 155,573 (158,005) 16, 187
Other 61,414 21,657 (27,059) 56,072
181,473 459,612 (487,257) 153,828
Total of funds 230,766 528,033 (567,980) 190,819
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Restricted Funds

World Transplant Games

To be used to support the British Team entered in the World Transplant Games, Winter World Transplant Games and European Dialysis Games.

British Transplant Games To be used to cover the costs of running the British Transplant Games. Other Funds restricted for use for the i Live i Give / Green Man Project and the Kids and Teens Co-ordinator funded by the Children in Need Grant.

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TRANSPLANT SPORT UK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

19. Summary of funds

Summary of funds - current year

General
funds
Restrictedfunds		 Balance at 1
January
2020
£
36,991
153,828		 Income
£
84,413
117,473		 Expenditure
£
(87,632)
(114,168)		 Balance at
31
December
2020
£
33,772
157,133
190,819 201,886 (201,800) 190,905
Summaryoffunds- prioryear
General
funds
Restricted funds		 Balance
at
1January
2019
£
49,293
181,473		 Income
£
68,421
459,612		 Expenditure
£
(80,723)
(487,257)		 Balance at
31
December
2019
£
36,991
153,828
230,766 528,033 (567,980) 190,819

20. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2020
£		 Restricted
funds
2020
£		 Total
funds
2020
£
Intangiblefixedassets
Fixedassetinvestments
Currentassets
Creditors duewithinoneyear		 3,334
4
41,587
(11,150)		 -
=
223,740
(66,607)		 3,334
4
265,327
(77,757)
Total 33,772 157,133 190,905

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TRANSPLANT SPORT UK (A company limited by guarantee)

SS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

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  1. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Unrestricted
funds		 Restricted
funds		 Total
funds
2019 2019 2079
£ if £
Tangible fixed assets 141 - 141
Intangible fixed assets 6,667 - 6,667
Fixed asset investments a - 1
Current assets 36,240 245,194 281,434
Creditors duewithinone year (6,058) (91,366) (97,424)
Total 36,991 153,828 190,819

21. Related party transactions

During the year the charity received an amount of £Nil (2019: £9,793) from its subsidiary trading company, TS Enterprises Limited. This as equivalent to the net income of the subsidiary company for the previous accounting period. At the year end the charity was owed £65 (2019: £65) from its subsidiary trading company. This as equivalent to the net income of the subsidiary trading company in the curren taccounting period.

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