OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

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 2021

eee ar a i a

TRANSPLANT SPORT UK (A company limited by guarantee)

eS

CONTENTS

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |saglaTN| |Page| |Reference|and|administrative|details|of the|charity,|its Trustees and|advisers|1| |Trustees’|report|2-8| |Independent|examiner's|report|9| |Statement|of financial|activities|10| |Balance sheet|11-12| |Statement|of cash flows|13| |Notes|to|the financial|statements|14-31|

----- End of picture text -----

TRANSPLANT SPORT UK

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees P H Harden, Chairman D Nix J M Neuberger Company registered number 06769099 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

Page 1

ssss TRANSPLANT SPORT UK (A company limited by guarantee)

eeeeee Va TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 a

Va

The Trustees present their annual report together with the financial statements for the year 1 January 2021 to December 2021. 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 2019).

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.

iS

Page 2

ee

TRANSPLANT SPORT UK

(A company limited by guarantee)

SS TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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 did employ a part time Financial Controller to ensure the accounts are up to date and good records were kept and a contracted administrator to handle all administrative matters. However, the financial controller is no longer in position but there are financial controls in place being as there is now a costs lawyer in position who is closely allied to the charity thereby saving many thousands of pounds per annum. 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.

Page 3

———————— —————————————

|

TRANSPLANT SPORT UK (A company limited by guarantee)

en

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Neen

eee ee

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

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. Transplant 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 heips 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 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 also 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.

Dennen eee

eee Page 4

N e em n nr ee ne eee s TRANSPLANT SPORT UK (A company limited by guarantee) EE nnn eee see ee eee srr see nn nn SSS TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 SNee

2. PR & Local Liaison

The Games in Newport held in 2019 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.

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. Regretfully the WTG due to be held in Houston in 2021 had to be cancelled due to the Coronavirus Pandemic. The next WTG is due to take place in Perth, Australia in March 2023 and with the widespread availability of COVID vaccination and the booster doses now available we are optimistic that these Games will go ahead.

4.The 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 Footbal! Tournament

Over 40 Transplant athletes from across the UK competed in a third National Transplant Sport Football Tournament held on Sunday 12th September 2019 in Bicester, Oxfordshire. All the competitors that took part have had a 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 encouraged us to arrange two further test satellite sports events; a golf day on September 28th 2021 and Volleyball competition on November 14th 2021.

A football event was scheduled for 2021 but again sadly the event had to be cancelled due to the Covid restrictions at the time. The events will be recommenced in 2022.

A Satellite Golf event was held on the above date and in excess of thirty competitors played at Sandwell Park Golf Club, West Bromwich, West Midlands and the event brought participants from all over the UK which was really encouraging. The Golf Club were very supportive and encouraging and the event was very successful and will undoubtedly be repeated. Likewise, the volleyball event was held in Nottingham on November 14th 2021 and proved equally popular and successful and this also hopefully will be repeated in 2022.

Page 5

Deee eee TRANSPLANT SPORT UK (A company limited by guarantee)

ee __ |e ——— al TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 es

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.

The Kids and Teens co-ordinator has continued to provide virtual support throughout 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.

Sadly, due to Covid a majority of the planned Kids and Teens events could not be held as Covid restrictions curtailed many of these events. The vulnerability of all competitors and supporters had to be considered. It is hoped that 2022 will see a return to normality and events being re-introduced into the calendar.

7. TS Volleyball Tournament

This event as previously reported took place in 2021 on 14th November in Nottingham and was held with strict Covid rules in place. Even so the event was popular and successful and hopefully will be repeated again in November 2022.

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.

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.

$a

Page 6

Neee

TRANSPLANT SPORT UK

(A company limited by guarantee)

ES TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 eeeee

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 2021 are £256,702 (2020: £190,905) of which £61,645 (2020: £33,772) is unrestricted and £195,057 (2020: £157,133) are restricted.

The unrestricted reserves at 31st December 2021 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. The effects and disease also had a dramatic effect on activities in 2021. It was with deep regret that the charity working together with MLS Un 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. Other satellite activities also suffered either postponement or cancellation due to the pandemic.

We continue to undertake cost limiting processes to reduce substantially the running costs of the charity due the resultant period of limited activity. This is allowing us to re model our financial support leading to a marked reduction in the support required going forward in the future.

In addition, we 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. The Kids and Teens Coordinator now had his full funding restored. Throughout the pandemic the Kids and Teens co-ordinator 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 ensured that Transplant Sport will survive financially and is actively preparing to deliver bigger and better events from the second half of 2022.

ee

Page 7

ee

TRANSPLANT SPORT UK (A company limited by guarantee)

er nr ee

——EeEeeEeEeEe

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Deeneeeee ee

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.

a.( Approved-by order e members of the board of Trustees and signed on their behalf by:

ne ae DNix. = -— Deputy Chairman of Transplant Sport Date:LY November LOL

ee

Page 8

TRANSPLANT SPORT UK (A company limited by guarantee)

ee INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021.

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.

----- Start of picture text -----
Signed:
----- End of picture text -----

----- Start of picture text -----
Signed: Dated: r) No verte — = carn
Kerry Brown FCA
----- End of picture text -----

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

Page 9

TRANSPLANT SPORT UK (A company limited by guarantee)

ee ———————= STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021

———————=

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2021 2021 2021 2020
Note £ £ £ £
Income from:
Donations and legacies 3 74,388 22,262 96,650 169,445
Charitable activities 4 1,562 6,607 8,169 19,627
Fundraising activities 5 . - . 80
Investments 6 18 - 18 68
Other income - - - 12,666
Total income 75,968 28,869 104,837 201,886
Expenditure on:
Raising funds 7 797 734 1,531 2,020
Charitable activities 32,561 4,948 37,509 199,780
Total expenditure 33,358 5,682 39,040 201,800
Net income 42,610 23,187 65,797 86
Transfers between funds 17 (14,737) 14,737 - -
Net movement in funds 27,873 37,924 65,797 86
Reconciliation of funds:
Total funds brought forward 33,772 157,133 190,905 190,819
Net movement in funds 27,873 37,924 65,797 86
Totalfundscarriedforward 61,645 195,057 256,702 190,905

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

The notes on pages 14 to 31 form part of these financial statements.

Page 10

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

BALANCE SHEET AS AT 31 DECEMBER 2021

2021 2020
Note £ £
Fixed assets
Intangible assets 12 - 3,334
Investments 14 1 1
1 3,335
Current assets
Debtors 15 58,841 22,779
Cash at bank and in hand 271,760 242,548
330,601 265,327
Creditors: amounts falling due within one
year 16 (73,900) (77,757)
Net current assets 256,701 187,570
Total net assets 256,702 190,905
Charityfunds
Restricted funds 17 195,057 157,133
Unrestricted funds 17 61,645 33,772
Totalfunds 256,702 190,905

Page 11

TRANSPLANT SPORT UK

{A company limited by guarantee) REGISTERED NUMBER: 06769099

----- Start of picture text -----
a RR ——_— ae
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2021
----- End of picture text -----

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 small companies regime.

The~ financial stateme S$ were approved and authorised for issue by the Trustees on Pec altt \ox- | | | ‘Land signed on their behalf by: D eputy Nix ChairneTransplant Sport

The notes on pages 14 to 31 form part of these financial statements.

Page 12

TRANSPLANT SPORT UK (A company limited by guarantee)

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |eee|nnn nn|SS| |STATEMENT|OF CASH|FLOWS| |FOR THE YEAR|ENDED|31|DECEMBER|2021| |2021|2020| |£|£| |Cash|flows from|operating|activities| |Net cash|used|in operating|activities|29,212|26,138| |Cash|flows from|investing|activities| |Net|cash|provided|by|investing|activities|-|-| |Cash|flows|from|financing|activities| |Cash|inflows|from|new|borrowing|=|68| |Net cash|provided|by financing|activities|-|68| |Change|in cash and|cash|equivalents|in|the|year|29,212|26,206| |Cash|and|cash|equivalents|at|the|beginning|of|the|year|242,548|216,342| |Cash|and|cash|equivalents|at the end|of the year|271,760|242,548| |The|notes|on|pages|14|to|31|form|part|of these|financial|statements|

----- End of picture text -----

Page 13

TRANSPLANT SPORT UK {A company limited by guarantee)

ener ener reer e nn

—————=—=—=—————_O

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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.

  1. Accounting policies

2.1 Basis of preparation of financial statements

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 £61,645. 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.

Neeneee

Page 14

—————eae

TRANSPLANT SPORT UK

(A company limited by guarantee)

----- Start of picture text -----
————— — —
----- End of picture text -----

———___ NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

  1. 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.

SeeSSS

Page 15

————————eee

TRANSPLANT SPORT UK

(A company limited by guarantee)

ee aeaaaaaaaaaaaaacacaacacaaaacaaaaaaaaaaaaaaaaaa NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Neen eee eee ee ee ee eee ee ee ee

2. Accounting policies (continued)

2.7 Intangible assets and amortisation

Intangible assets costing £NIL 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.

Amortisation is provided on the following basis:

Website - 33% Straight line

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

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.

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.

———————————— sn nn EE Page 16

ee

TRANSPLANT SPORT UK

(A company limited by guarantee)

———— — ——RRYYYYECVCQV308 § —— NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

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
2021 2021 2021 2020
£ £ £ £
Donations 66,920 1,730 68,650 129,874
Grants - 20,532 20,532 29,238
Government 7,468 - 7,468 10,268
Surplus on BTG 2019 - : - 65
74,388 22,262 96,650 169,445
Total2020 55,207 114,238 169,445

Page 17

TRANSPLANT SPORT UK (A company limited by guarantee)

2,

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

4. Income from charitable activities

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |2021|2021|2021|2020| |£|£|£|3| |British|Transplant Games|1,525|-|1,525|735| |World|Transplant|Games|-|6,357|6,357|18,892| |Other|Income|37|250|287|-| |Total|2021|1,562|6,607|8,169|19,627| |Total 2020|16,382|3,245|19,627|

----- End of picture text -----

----- Start of picture text -----
|||| |---|---|---| |5.|Fundraising|income| |Income from|fundraising|events|

----- End of picture text -----

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Total|Total| |funds|funds|funds| |2021|2021|2020| |£|£|£| |Other|fundraising|-|-|80| |Total 2020|80|80|

----- End of picture text -----

Page 18

TRANSPLANT SPORT UK

(A company limited by guarantee)

nnn nn nn nn NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

S'S

6. Investment income

----- Start of picture text -----
Unrestricted Total Total
funds funds funds
2021 2021 2020
£ z £
Deposit account interest 18 18 68
Total 2020 68 68
----- End of picture text -----

re Expenditure on raising funds Costs of raising voluntary income

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2021 2021 2021 2020
£ £ £ £
Otherfundraising fundraising 797 734 1,531 2,020
Total2020 2020 2,020 . 2,020

Page 19

eeee

TRANSPLANT SPORT UK

(A company limited by guarantee)

ee

_ | aaaaaa NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. Analysis ofexpenditure byactivities Analysis ofexpenditure byactivities
Activities
undertaken Support Total Total
directly costs funds funds
2021 2021 2021 2020
£ £ £ £
British TransplantGames - 311 311 95,684
World Transplant Games (9,357) 358 (8,999) 17,201
Other Activities 14,245 31,952 46,197 86,895
4,888 32,621 37,509 199,780
Total2020 123,309 76,471 199,780
Analysis of direct costs
British
Transplant
Games
2021		 World
Transplant
Games
2021		 Other
Activities
2021		 Total
funds
2021		 Total
funds
2020
£ £ £ £ £
Management fees and costs = - - - 93,632
British Team for World
TransplantGames and Winter
Competitor expenses forWorld
TransplantGames		 7 (9,357) - (9,357) 14,767
Children in Need expenditure - - 14,245 14,245 14,910
- (9,357) 14,245 4,888 123,309
Total2020 93,632 14,767 14,910 123,309

———eeee

ee Page 20

ee

TRANSPLANT SPORT UK

(A company limited by guarantee)

a

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. Analysis of expenditure by activities (continued)

Analysis of support costs

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |British|World| |Transplant|Transplant|Other|Total|Total| |Games|Games|Activities|funds|funds| |2021|2021|2021|2021|2020| |£|£|£|£|£| |Staff costs|-|=|-|-|37,809| |Depreciation|:|-|-|.|147| |Travel|and|subsistence|-|-|-|-|3,332| |Computer|costs|17|17|659|693|1,568| |Sundry|expense|-|~|1,015|1,015|3,670| |Bank|charges|-|47|1,275|1,322|381| |Insurance|21|21|805|847|1,075| |Printing,|postage|and|stationary|-|-|44|44|630| |Telephone|Yr;|7|246|260|1,533| |Publicity|123|123|4,674|4,920|6,074| |Administration|-|-|12,242|12,242|12,725| |Legal|and|professional|fees|-|-|150|150|-| |Independant|Examination|fee|40|40|1,490|1,570|1,400| |Accountancy|103|103|3,934|4,140|2,800| |Subscriptions|-|-|2,084|2,084|-| |Amortisation|-|-|3,334|3,334|3,333| |311|358|31,952|32,621|76,471| |Total 2020|2,052|2,434|71,985|76,471|

----- End of picture text -----

9. Independent examiner's remuneration

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2021|2020| |£|£| |Fees|payable|to|the|charity's|independent examiner for the|independent| |examination|of|the|charity's|annual|accounts|1,470|1,400| |Fees|payable|to|the|charity's|independent|examiner|in|respect|of:| |Accountancy fees|2,940|2,800|

----- End of picture text -----

Page 21

aee

TRANSPLANT SPORT UK (A company limited by guarantee)

eee.

serra

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

10. Staff costs

----- Start of picture text -----
|||||| |---|---|---|---|---| |2021|2020| |£|£| |Wages|and|salaries|-|37,809| |:|37,809|

----- End of picture text -----

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

----- Start of picture text -----
||||| |---|---|---|---| |2021|2020| |No.|No.| |Management and|administration|-|1|

----- End of picture text -----

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 (2020 - £NIL) for their services.

11. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 December 2021, expenses totalling £NIL were reimbursed or paid directly to Trustee (2020 - ENIL to Trustee). Expenses were paid for travel to and from trustee meetings and also attendance of events.

Page 22

TRANSPLANT SPORT UK (A company limited by guarantee)

Sssss _ eO73OXVn—x—Xx—X— ————————

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

12. Intangible assets
Website
£
Cost
At 1 January 2021 10,000
At 31 December2021 10,000
Amortisation
At 1 January2021 6,666
Charge for the year 3,334
At 31 December 2021 10,000
Net book value
At 31 December 2021 -
At31December2020 3,334

Page 23

ee

TRANSPLANT SPORT UK

(A company limited by guarantee)

ET

——Eo—=

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

a a a
13. Tangiblefixed assets
Office
equipment
£
Cost or valuation
At 1 January2021 4,889
Disposals (3,234)
At 31 December 2021 1,655
Depreciation
At 1 January2021 4,889
Charge fortheyear (3,234)
At 31 December 2021 1,655
Net book value
At 31 December 2021 -
At 31 December2020 -
14. Fixed asset investments
Investments
in
subsidiary
companies
£
Cost orvaluation
At 1 January 2024 1
At31 December2021 1
Net book value
At 31 December 2021 1
At 31December2020 1

----- Start of picture text -----
i
----- End of picture text -----

Page 24

SS

TRANSPLANT SPORT UK

(A company limited by guarantee)

eee,

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
eeeee
----- End of picture text -----

14. Fixed asset investments (continued)

Principal subsidiaries

The following was a subsidiary undertaking ofthe charity:
Name Class of
shares		 _—_Holding
TS Enterprises Limited Ordinary 100%
The financial results ofthe subsidiaryfor the yearwere:
Name Netassets
£
TS Enterprises Limited 1
Debtors
2021 2020
£ £
Duewithin oneyear
Amounts owed bygroup undertakings 65 65
Otherdebtors 765 2,714
Prepayments and accrued income 58,011 20,000
58,841 22,779

15. Debtors

Page 25

ee

TRANSPLANT SPORT UK

{A company limited by guarantee)

ee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

SS

16. Creditors: Amounts falling due within one year

2021 2020
£ £
Other creditors 1,848 1,848
Accruals 11,321 9,302
Deferred income 60,731 66,607
73,900 77,757

a Deferred income

2021 2020
£ £
Deferred income at 1 January 2021 66,607 91,366
Resources deferred during the year 3,481 57,250
Amounts released from previous periods (9,357) (82,009)
Deferredincomeat31December2021 60,731 66,607

Deferred income relates to monies received in advance for the 2022 games as well as grant funds paid in advance.

eeEEE Page 26

TRANSPLANT SPORT UK (A company limited by guarantee)

ee , ,, .,

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. Statement of funds

Statement of funds - current year

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|1|31| |January|Transfers|December| |2021|Income|Expenditure|in/out|2021| |£|£|£|£|£| |Unrestricted|funds| |General|Funds-|all funds|33,772|75,968|(33,358)|(14,737)|61,645| |Restricted|funds| |World|Transplant|Games|69,879|6,507|9,357|7,361|93,104| |British|Transplant Games|16,914|1,000|-|=|17,914| |Other|70,340|21,362|(15,039)|7,376|84,039| |157,133|28,869|(5,682)|14,737|195,057| |Total|of funds|190,905|104,837|(39,040)|-|256,702|

----- End of picture text -----

Page 27

e e

e

TRANSPLANT SPORT UK

(A company limited by guarantee)

ee

——— ee —————— aa NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |i—E—|as| |17.|Statement|of funds|(continued)| |Statement|of funds|-|prior year| |Balance|ai| |Balance|at|31| |1|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|

----- End of picture text -----

Restricted Funds

World Transplant Games

British Transplant Games

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

Page 28

TRANSPLANT SPORT UK (A company limited by guarantee)

—_—

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

or>, =e 18. Summary of funds Summary of funds - current year

Balance at
Balance at 1 31
January
2021		 Income Expenditure Transfers
in/out		 December
2021
£ £ £ £ £
Generalfunds 33,772 75,968 (33,358) (14,737) 61,645
Restrictedfunds 157,133 28,869 (5,682) 14,737 195,057
190,905 104,837 (39,040) - 256,702

Summary of funds - prior year

Balance at
Balance at 31
1 January December
2020 Income Expenditure 2020
£ £ £ £
General funds 36,991 84,413 (87,632) 33,772
Restrictedfunds 153,828 117,473 (114,168) 157,133
190,819 201,886 (207,800) 190,905

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
£ £ £
Fixed asset investments 1 - 1
Current assets 72,786 257,815 330,601
Creditors due within one year (11,142) (62,758) (73,900)
Total 61,645 195,057 256,702

Page 29

EE ————— cca

ee

TRANSPLANT SPORT UK (A company limited by guarantee)

———

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

iee

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total| |funds|funds|funds| |2020|2020|2020| |£|£|£| |Intangible|fixed|assets|3,334|-|3,334| |Fixed|asset|investments|7|-|1| |Current|assets|41,587|223,740|265,327| |Creditors due|within|one year|(11,150)|(66,607)|(77,757)| |Total|33,772|157,133|190,905|

----- End of picture text -----

20. Reconciliation of net movement in funds to net cash flow from operating activities

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2021|2020| |£|£| |Net|income|for the year|(as|per|Statement|of|Financial|Activities)|65,797|86| |Adjustments|for:| |Depreciation|charges|.|141| |Amortisation|charges|3,334|3,334| |Decrease|in|stocks|a|1,458| |Decrease/(increase)|in|debtors|(36,062)|40,855| |Decrease|in|creditors|(3,857)|(19,667)| |Net|cash|provided|by operating|activities|29,212|26,207|

----- End of picture text -----

21. Analysis of cash and cash equivalents

----- Start of picture text -----
|||||| |---|---|---|---|---| |2021|2020| |£|£| |Cash|in|hand|271,760|242,548| |Total cash|and cash|equivalents|271,760|242,548|

----- End of picture text -----

ss... oss Page 30

4

TRANSPLANT SPORT UK (A company limited by guarantee)

renner SS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

eeeee

  1. Analysis of changes in net debt

----- Start of picture text -----
Cash at bank and in hand
----- End of picture text -----

----- Start of picture text -----
At 1 At 31
January December
2021 Cash flows 2021
¢ £ Ne
242,548 29,212 271,760
242,548 29,212 271,760
----- End of picture text -----

23. Related party transactions

During the year the charity received an amount of £NIL (2020: £NIL) 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 (2020: £65) from its subsidiary trading company. This as equivalent to the net income of the subsidiary trading company in the current accounting period.

——eee

Page 31