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 2024 



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## TRANSPLANT SPORT UK (A company limited by guarantee) 

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## CONTENTS 

|a<br>——|a<br>——|
|---|---|
||Page|
|Reference and administrative details of the charity, its Trustees and advisers|1|
|Trustees’ report|2-7|
|Independentexaminer's report|8|
|Statement of financial activities|9|
|Balance sheet|10-11|
|Notestothefinancialstatements|12-26|





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TRANSPLANT SPORT UK (A company limited by guarantee) 

## a REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 

## ee 

|Trustees|P N Harden, Chairman|
|---|---|
||D Nix|
||J M Neuberger|
||R M Burnley|
||G Henshall|
||D Cross|
|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|
||B692DG|



eee 

Page 1 



nnn—— 

## TRANSPLANT SPORT UK (A company limited by guarantee) 

aEEEED TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 a The Trustees present their Trustees Report together with the financial statements for the year from 1 January 2024 to 31 December 2024. The Trustees confirm that the Trustees Report and financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) 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 (“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. Each of the Trustees are members of the Company and guarantee to contribute £1 in the event of a winding up. 

## Trustees 

P N Harden, D Nix, J M Neuberger, R M Burnley, G Henshall and D Cross were Trustees who served during the financial year and were Trustees at the date the report was approved. 

## Objectives 

* To preserve and protect the physical and mental health and rehabilitation of persons who have undergone transplant surgery or bone marrow and stem cell transplant by the provision of facilities for recreation and other leisure time occupation for such persons. 

+ The advancement of the education of the public relating to organ, bone marrow and stem cell transplantation. 

* To increase the number of transplant recipients, particularly teenagers, children and recipients from ethnic minorities, taking part in the British Transplant Games and other TS events by engaging the transplant medical community in encouraging more transplant recipients to sign up for these events extending the reach of the BTG and other events to engage transplant recipients and their families not currently involved. 

* To use the success of transplant recipients and living donors taking part in TS events as a means of gaining more support and engagement of organ donation from the general population. 

* To raise public awareness of the need for organ donation and the importance of informing one’s loved ones of one’s wish to donate. 

* To raise public awareness of the benefit of organ donation through media coverage of TS events with the publication of human success stories which in turn will lead to increasing the numbers of people signing up for the Organ Donor Register. 

* To use the Games as a means of attracting more financial support for the work of TS. 

* To work with other organ transplantation charities and organisations on collaborative/partnership organ donation awareness events and activities. 

NN Page 2 



## eee TRANSPLANT SPORT UK (A company limited by guarantee) Sassen TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 eee 

## 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. 

## 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. 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 local organising committee who oversee the organisation of the annual British Transplant Games (“BTG’”) and satellite events. The charity contracts an external bookkeeper who maintains the accounting records throughout the year. A subgroup was established in January 2025 involving an independent chairperson to develop a process for the selection of new trustees who possessed both appropriate experience and skill sets. These trustees will have all the relevant and appropriate checks made and been subject of interview again with a selection interview committee. 

## 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, race, disability, or sexual orientation. 

The domain name of Transplant Active has been acquired and a dormant company of the same name has been incorporated with Companies House. Subsequent to the year end, this entity will become a subsidiary of Transplant Sport UK as opposed to the £1 share capital being held directly by a trustee. 

Transplant Active has been established to rebrand Transplant Sport events to attract a broader group of participants from the Transplant and Donor population. It is clear that the name Transplant Sport has been a barrier to many individuals who are do not consider themselves as sports persons and the new branding aims to encourage enhanced activity more widely. The aim of the charity is to encourage activity by way of exercise to enhance the health benefits, increase their well-being and promote the benefits of organ and tissue donation. The charity is confident that it will grow as a positive result of this endeavour. 

## eee 

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a—————— 

# TRANSPLANT SPORT UK (A company limited by guarantee) 

## neeEEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 $< 

## Charity Code of Governance 

The charity is aware of the requirements of the code of governance recommended by the Charity Commission in July 2020. 

## Who are we trying to reach? 

Transplant recipients Donor families Transplant athletes General public Transplant families Funders Live kidney donors All interested parties Live donors Department of Health Transplant multidisciplinary 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 recipients, living organ donors and families of deceased organ donors of all ages can compete in more than 25 sports. Many of these participants subsequently go on to compete in International Transplant Sports Events including the European Transplant Games and World Transplant Games. The British Transplant Games are TS's flagship annual event which aims is to raise awareness of the need for organ donation as demonstrated by the life saving and changing benefits of organ transplantation. Participation in TS events encourages transplant recipients to lead active lifestyles and show appreciation for their donors and families. The British Transplant Games also helps to increase the awareness of the increasing importance of live kidney donation and the need for stem cell and bone marrow donation. 

The British Transplant Games receives limited government funding from NHS Blood and Transplant, and is supported by charitable donations from charities including Kidney Care UK, The Antony Nolan Foundation, Kidney Research UK and the Children’s Liver Disease Foundation. In addition, Westfield Health Insurance have been loyal supporters for 15 years. 

The 2024 British Transplant Games, sponsored by Westfield Health, Kidney Care UK, and a number of other local and National sponsors, were held in Nottingham from Thursday 31 July to Monday 4 July in sports and social venues across the city. These games encouraged over nine hundred and fifty participants which is back to pre-pandemic levels and there were two thousand six hundred registrations. In one event, ‘The Donor Run’, 1790 people took part. 

## 2. PR & Local Liaison 

The British Transplant Games held in Nottingham is estimated to have had an economic impact locally in excess of £2 million. There was a constant increase in local media interest both in television, radio, also social media, and newspaper coverage. 

TS engages an event organisation company experienced in delivering sports events to deliver the British Transplant Games. 

a Page 4 



## eee 

## TRANSPLANT SPORT UK 

(A company limited by guarantee) 

## aan eemeeeemeeeeeeer 

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 

## See 

## 3. World Transplant Games 

The 24th World Transplant Games will be held in Dresden, Germany from Sunday 17 August to Sunday 24 August 2025. A large team will be travelling from the UK to represent Great Britain. 

## 4. TS Football Tournament 

TS sent a team to the first Transplant Sport Football World Cup. It was the first Great Britain venture into international football and they acquitted themselves very well and were unfortunate not to feature in the final and had to settle for third (bronze) place. This event took place in September 2024 in Italy. A direct result of that tournament is that all the home countries have now established national teams to play and compete in TS football events. This was followed by plans for an inaugural European Transplant Football Championship to take place in April 2025 in Oxford organised by Transplant Sport. 

## 5. Golf Event 

This event was held at Sandwell Park Golf Club West Bromwich in September 2024 hosted by the club. This event, as with the football event, had no cost to Transplant Sport. All of these events were competed by enthusiastic transplant recipients. Transplant recipient golfers now have the added opportunity to play with ‘The Mulligans’ a golfing organisation for transplant recipients which organises two or three events a year. 

## FUNDRAISING ACTIVITY 

TS receives funding from the following income streams: 

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

TS does not employ a fundraising manager or third-party fundraisers. 

## MARKETING 

Each local event organising committee is responsible for marketing the event. For the BTG, TS employs both a professional marketing company and a public relations company. 

Also, recipients and donor families within the organising area are used to increase publicity, awareness and fund-raising opportunities. 

## Sane 

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# NN TRANSPLANT SPORT UK (A company limited by guarantee) 

# neeEEEEEIEEEEEEEnED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 


**----- Start of picture text -----**<br>
NN:——<br>**----- End of picture text -----**<br>


## FINANCIAL REVIEW 

## Overview of financial performance 

During the year, the Charity generated a net surplus of £7,308 (2023 — a net deficit of £55,410), driven by an unrestricted funds deficit of £10,710 and restricted funds surplus of £18,018. The Trustees were pleased with the Charity’s financial performance and a return to a surplus, after experiencing a challenging 2023. The transition from a deficit in 2023 to surplus in 2024 was a result of reducing contracting costs and a surplus generated by the European Transplant and Dialysis Championship held in Oxford in 2024. 

## Whilst challenges still persist the Trustees are confident that this upward trend can continue. 

Further details of the surplus can be found on the Statement of Financial Activities. 

## Financial position at the year end 

At the year end, a net surplus in the year of £7,308 resulted in total carried forward funds of £238,353, with unrestricted funds of £135,402 and restricted funds of £102,951. 

## 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 31 December 2024 are £238,353 of which £135,402 is unrestricted. The unrestricted reserves at 31 December 2024 represent retained reserves for operational costs, which are needed to meet the working capital requirements of the charity, such as expenditure related to events coordinators and a third-party marketing agency. 

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 existing events, and aims to seek additional funding to develop new Transplant Active social events and activities to engage new transplant and donor participants to enhance their social, health and wellbeing. Thank you to all the Trustees, staff and volunteers for helping make Transplant Sport such a successful and energised charity. 

We continue to undertake cost effective processes to ensure the running costs of the charity are kept in very efficient manner to aid the charity and maximise what can be achieved. This is allowing us to re-model our financial support leading to a marked reduction in the costs required going forward in the future. 

a Page 6 



23/09/2025 



# 24 September 2025 



## eee 

## TRANSPLANT SPORT UK 

(A company limited by guarantee) 

## Se 

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024 

fn. 

|||Unrestricted<br>funds|Restricted<br>funds|Total<br>funds|Total<br>funds|
|---|---|---|---|---|---|
|||2024|2024|2024|2023|
||Note|£|£|£|£|
|Income from:||||||
|Donations and legacies|3|24,192|15,783|39,975|45,582|
|Charitable activities|4|21,189|66,177|87,366|72,887|
|Fundraising activities|5|-|-|-|235|
|Investments|6|1,991|-|1,991|1,474|
|Total income||47,372|81,960|129,332|120,178|
|Expenditure on:||||||
|Raising funds|7|1,475|-|1,475|1,245|
|Charitable activities||54,209|66,340|120,549|174,343|
|Total expenditure||55,684|66,340|122,024|175,588|
|Net (expenditure)/income||(8,312)|15,620|7,308|(55,410)|
|Transfers between funds|15|(2,398)|2,398|-|-|
|Net movement in funds||(10,710)|18,018|7,308|(55,410)|
|Reconciliation of funds:||||||
|Total funds brought forward||146,112|84,933|231,045|286,455|
|Net movement in funds||(10,710)|18,018|7,308|(55,410)|
|Totalfundscarriedforward||135,402|102,951|238,353|231,045|



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

The notes on pages 12 to 26 form part of these financial statements. 

ee 

Page 9 



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

a 

i BALANCE SHEET AS AT 31 DECEMBER 2024 

|a|a|a|a|
|---|---|---|---|
|||2024|2023|
||Note|£|£|
|Fixed assets||||
|Intangible assets|11|4,668|-|
|Investments|12|1|1|
|||4,669|1|
|Current assets||||
|Debtors|13|4,848|2,634|
|Cash at bank and in hand||234,640|277,179|
|||239,488|279,813|
|Current liabilities||||
|Creditors: amounts falling due within one<br>year|14|(5,804)|(48,769)|
|Net current assets||233,684|231,044|
|Total net assets||238,353|231,045|
|Charity funds||||
|Restricted funds|15|102,951|84,933|
|Unrestricted funds|15|135,402|146,112|
|Totalfunds||238,353|231,045|



a 

Page 10 



# 23/09/2925 



# TRANSPLANT SPORT UK (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 1: General information 

Transplant Sport UK is a private company limited by guarantee in England and Wales whose registered office is Black Country House, Rounds Green Road, Oldbury, West Midlands, B69 2DG. The company's registered number is 06769099 and its charity number is 1127314. 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 

- 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), 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. 

The Trustees consider that there are no judgements made in applying accounting policies or key sources of estimation uncertainty that have a significant effect on the financial statements. 

## 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. 

The charity has one wholly owned subsidiary undertaking. The trustees have elected not to prepare consolidated financial statements for the year ended 31 December 2024, as permitted under Section 383 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102), on the grounds that the group qualifies as a small group. Accordingly, these financial statements present information about the charity as an individual entity and not about its group. 

Details of the subsidiary undertaking can be found on note 12. 

## 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 £135,402. The Trustees have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, a period of at least 12 months from the date of signing of these financial statements. As such, the trustees consider it appropriate to continue to prepare the financial statements on a going concern basis. 

Page 12 



TRANSPLANT SPORT UK (A company limited by guarantee) 

| | | | 

| | 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 2. Accounting policies (continued) 

## 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. 

## 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. 

## 2.7 Intangible assets and amortisation 

Intangible assets 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. 

| | 

Page 13 



## TRANSPLANT SPORT UK 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 2. Accounting policies (continued) 

## 2.7 Intangible assets and amortisation (continued) 

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 Investments 

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

## 2.9 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. 

## 2.10 Role of volunteers 

The charity has in the region of 200 volunteers. The value of these volunteers is not incorporated within the financial statements. 

## 3. Income from donations and legacies 

||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|
||funds|funds|funds|funds|
||2024|2024|2024|2023|
||£|£|£|£|
|Donations|18,664|13,980|32,644|39,293|
|Grants|-|1,803|1,803|-|
|Government|5,528|-|5,528|6,289|
|Total 2024|24,192|15,783|39,975|45,582|
|Total2023|18,947|26,635|45,582||



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| 

| | | 

## TRANSPLANT SPORT UK 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 4. Income from charitable activities 

|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||2024|2024|2024|2023|
|||£|£|£|£|
||British Transplant Games|19,204|-|19,204|13,915|
||World Transplant Games|-|66,177|66,177|54,961|
||Other Income|1,985|-|1,985|4,011|
||Total 2024|21,189|66,177|87,366|72,887|
||Total2023|17,475|55,412|72,887||
|5.|Fundraising income|||||
||Income from fundraising events|||||
||||Unrestricted|Total|Total|
||||funds|funds|funds|
||||2024|2024|2023|
||||£|£|£|
||Other fundraising||-|-|235|
||Total2023||235<br>eC|235||



Page 15 



## TRANSPLANT SPORT UK (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 6. Investment income 

||Unrestricted|Total|Total|
|---|---|---|---|
||funds|funds|funds|
||2024|2024|2023|
||£|£|£|
|Deposit account interest|1,991|1,991|1,474|
|Total2023|1,474|1,474||



## 7. Expenditure on raising funds 

## Costs of raising voluntary income 

|||Unrestricted|Total|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2024|2024|2023|
|||£|£|£|
|Other|fundraising|1,475|1,475|1,245|
|Total2023|2023|1,245|1,245||



Page 16 



| | | 

| | | | | | | 

## TRANSPLANT SPORT UK 

(A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

8. Analysis of expenditure by activities 

||Activities||||
|---|---|---|---|---|
||undertaken|Support|Total|Total|
||directly|costs|funds|funds|
||2024|2024|2024|2023|
||£|£|£|£|
|British Transplant Games|-|2,546|2,546|2,415|
|World Transplant Games|69,516|10,179|79,695|96,195|
|Other Activities|-|38,308|38,308|75,733|
|Total 2024|69,516|51,033|120,549|174,343|
|Total2023|126,055|48,288|174,343||
||——_—_——|SS|===||
|Analysis of direct costs|||||
||World||||
||Transplant<br>Games|Other<br>Activities|Total<br>funds|Total<br>funds|
||2024|2024|2024|2023|
||£|£|£|£|
|Professional fees|20,987|:|20,987|12,255|
|Travel|3,893|-|3,893|294|
|Children in Need event costs and Kids & Teens<br>co-ordinator|-|-|-|6,250|
|Athlete expenses|44,636|-|44,636|74,478|
|Kings Children fund|-|-|-|382,778|
|Total 2024|69,516|-|69,516|126,055|
|Total2023|86,539|39,516|126,055||



Page 17 



## TRANSPLANT SPORT UK (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 8. Analysis of expenditure by activities (continued) 

## Analysis of support costs 

||British<br>Transplant<br>Games|World<br>Transplant<br>Games|Other<br>Activities|Total<br>funds|Total<br>funds|
|---|---|---|---|---|---|
||2024|2024|2024|2024|2023|
||£|£|£|£|if|
|Amortisation|-|-|132|132|-|
|Travel and subsistence|37|147|553|737|650|
|Computer costs|57|229|859|1,145|860|
|Sundry expense|107|428|1,606|2,141|3,221|
|Bank charges|50|201|756|1,007|500|
|Insurance|79|311|1,167|1,557|1,672|
|Publicity|828|3,312|12,420|16,560|13,591|
|Administration|960|3,841|14,402|19,203|19,392|
|Independant Examination fee|89|354|1,327|1,770|1,938|
|Accountancy|220|880|3,302|4,402|3,854|
|Subscriptions|119|476|1,784|2,379|2,610|
|Total 2024|2,546|10,179|38,308|51,033|48,288|
|Total2023|2,415|9,656|36,217|48,288||



Page 18 



| | | | 

## i 

## TRANSPLANT SPORT UK (A company limited by guarantee) 

## TE 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## ee 

## 9. Independent examiner's remuneration 

||2024|2023|
|---|---|---|
||£|E|
|Fees payable to the charity's independent examiner for the independent|||
|examination of the charity's annual financial statements|1,774|1,779|
|Fees payable to the charity's independent examiner in respect of:|||
|Accountancyfees|3,549|3,558|



## 10. Trustees’ remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2023 - £NIL). 

During the year ended 31 December 2024, expenses totalling £485 were reimbursed to, or paid directly on behalf of, 1 trustee (2023: £NIL to 0 trustees). These expenses related solely to the reimbursement of costs incurred for travel to and from trustee meetings and events. No other trustees received any reimbursement of expenses during the year. 

All expenses were incurred wholly, exclusively, and necessarily in the performance of trustee duties. 

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(A company limited by guarantee) 

## TRANSPLANT SPORT UK 

## SS 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

|11.|Intangible assets||
|---|---|---|
|||Website|
|||£|
||Cost||
||At 1 January 2024|10,000|
||Additions|4,800|
||Disposals|(10,000)|
||At 31 December 2024|4,800|
||Amortisation||
||At 1 January 2024|10,000|
||Charge for the year|132|
||On disposals|(10,000)|
||At 31 December 2024|132|
||Net book value||
||At 31 December 2024|4,668|
||At 31 December 2023|-|
|12.|Fixed asset investments||
|||Investments|
|||in|
|||subsidiary|
|||companies|
|||£|
||Cost or valuation||
||At 1 January 2024|1|
||At 31 December 2024|1|
||Net book value||
||At 31 December 2024|1|
||At 31December2023|1|



Page 20 



## TRANSPLANT SPORT UK 

## (A company limited by guarantee) 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 12. Fixed asset investments (continued) 

## Principal subsidiaries 

The following was a subsidiary undertaking of the charity: 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Name|Class|of|Holding|
|shares|
|TS|Enterprises|Limited|Ordinary|100%|
|The|financial|results|of|the|subsidiary|for|the|year|were:|
|Name|Net|assets|
|£|
|TS|Enterprises|Limited|1|
|Debtors|
|2024|2023|
|£|£|
|Due|within|one|year|
|Amounts|owed|by|group|undertakings|65|65|
|Other|debtors|1,769|-|
|Prepayments|and|accrued|income|3,014|2,569|
|4,848|2,634|

**----- End of picture text -----**<br>


13. Debtors 

| 

Page 21 



## TRANSPLANT SPORT UK 

## (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 14. Creditors: Amounts falling due within one year 

||2024|2023|
|---|---|---|
||£|£|
|Trade creditors|292|2,160|
|Accruals|5,512|5,546|
|Deferred income|-|41,063|
||5,804|48,769|



## Deferred income 

||2024|2023|
|---|---|---|
||£|£|
|Deferred income at 1 January 2024|41,063|16,705|
|Resources deferred during the year|-|41,063|
|Amounts released from previous periods|(41,063)|(16,705)|
|Deferredincomeat31December2024|-|41,063|



Deferred income related to a Children in Need grant received last year to fund salary costs, other staff costs, volunteer expenses, small equipment, trips, activities and project costs outlined in the budget. 

During the year, £1,803 of the Children in Need grant was utilised and the remainder was returned to Children in Need. 

Page 22 



## TRANSPLANT SPORT UK 

(A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 15. Statement of funds 

## Statement of funds - current year 

||||||Balance at|
|---|---|---|---|---|---|
||Balance at 1||||31|
||January|||Transfers|December|
||2024|Income|Expenditure|in/out|2024|
||£|3|£|£|£|
|Unrestricted funds||||||
|General Funds - all funds|146,112|47,372|(55,684)|(2,398)|135,402|
|Restricted funds||||||
|World Transplant Games|27,825|76,907|(62,450)|2,398|44,680|
|Other|57,108|5,053|(3,890)|-|58,271|
||84,933|81,960|(66,340)|2,398|102,951|
|Totaloffunds|231,045|129,332|(122,024)|=|238,353|



Page 23 



## TRANSPLANT SPORT UK (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 15. Statement of funds (continued) 

Statement of funds - prior year 

||||||Balance at|
|---|---|---|---|---|---|
||Balance at||||31|
||1 January|||Transfers|December|
||2023|Income|Expenditure|in/out|2023|
||£|£|£|£|£|
|Unrestricted funds||||||
|General Funds- all funds|62,757|38,131|(47,692)|92,916|146,112|
|Restricted funds||||||
|World Transplant Games|83,029|81,347|(84,367)|(52,184)|27,825|
|British Transplant Games|17,914|-|-|(17,914)|-|
|Other|122,755|700|(43,529)|(22,818)|57,108|
||223,698|82,047|(127,896)|(92,916)|84,933|
|Total of funds|286,455|120,178|(175,588)|-|231,045|
|RestrictedFunds||||||



World Transplant Games (WTG) - 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 (BTG) - To be used to cover the costs of running the British Transplant Games. 

Other - Funds restricted for use for the Children In Need, TSUK Swimming, the GB Cycling Team and the Oxford 2025 games. 

## Transfers 

£1,845 was transferred into general funds relating to expenditure for the Winter Games 2024 registration fees. 

£4,960 was transferred into restricted funds. This related to general administrative funds for the international games which was included in general funds last year. 

£717 was transferred into general funds. This related to funds remaining in the Winter Games Team jackets fund, and Just Giving pages for WTG which were included in the restricted funds last year. 

Page 24 



TRANSPLANT SPORT UK (A company limited by guarantee) 

ee 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 16. Summary of funds 

Summary of funds - current year 

||||||Balance at|
|---|---|---|---|---|---|
||Balance at 1||||31|
||January|||Transfers|December|
||2024|Income|Expenditure|in/out|2024|
||£|£|£|£|£|
|General funds|146,112|47,372|(55,684)|(2,398)|135,402|
|Restricted funds|84,933|81,960|(66,340)|2,398|102,951|
||231,045|129,332|(122,024)|-|238,353|
|Summary of funds - prior year||||||
||||||Balance at|
||Balance at||||31|
||1 January|||Transfers|December|
||2023|Income|Expenditure|in/out|2023|
||£|£|£|£|£|
|General funds|62,757|38,131|(47,692)|92,916|146,112|
|Restricted funds|223,698|82,047|(127,896)|(92,916)|84,933|
||286,455|120,178|(175,588)|-|231,045|
|Analysis of net assets between funds||||||
|Analysis of net assets between funds - current||period||||
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||2024|2024|2024|
||||£|£|£|
|Intangible assets|||4,668|-|4,668|
|Fixed asset investments|||1|-|1|
|Current assets|||136,537|102,951|239,488|
|Creditors due within one year|||(5,804)|-|(5,804)|
|Total|||135,402|102,951|238,353|



17. Analysis of net assets between funds 

Page 25 



## TRANSPLANT SPORT UK (A company limited by guarantee) 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 

## 17. Analysis of net assets between funds (continued) 

Analysis of net assets between funds - prior period 

||Unrestricted|Restricted|Total|
|---|---|---|---|
||funds|funds|funds|
||2023|2023|2023|
||£|£|£|
|Fixed asset investments|1|-|1|
|Current assets|153,817|125,996|279,813|
|Creditors due within one year|(7,706)|(41,063)|(48,769)|
|Total|146,112|84,933|231,045|



## 18. Related party transactions 

At the year end an amount of £65 (2023: £65) was owed to the charity from its subsidiary company, TS Enterprises Limited. This amount is interest free, unsecured and repayable on demand within 12 months. 

During the current and prior year there were no amounts paid to /or received from TS Enterprises Limited. 

There are no other related party transactions which require disclosure within these financial statements. 

Page 26