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2020-12-31-accounts

Wings for Life UK Spinal Cord Research Foundation

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WINGS FOR LIFE UK SPINAL CORD RESEACH FOUNDATION CONTENTS Page Trustees, report 4-17 Statement of trustees, responsibilities 18 Independent auditor's report 19-21 Statement of financial activities 22 Balance sheet 23 Statement of cash flows 24 Notes to the financial statements

KEY INFORMATION LEGAL NAME: Wings for Life UK Spinal Cord Research Foundation OPERATING NAME Wings for Life UK BOARO OF TRUSTEES Mr. J. Rake, Chairnian Mr. D. Mitsch Mr. S. Marthinsson Mr. R. Elliott Ms. A. Gerhardter Mr. P. Cbarles MT. P. Stewart CHIEF EXECUTIVE OFFICER Emma Hind REGISTERED OFFICE ADDRESS Seven Dials Ivarehouse. 42-56 Earlham Street. London, WC2H gLA AUDITOR HW fiE>her LLP, Acre House. 11-15 William Road, LA)ndon, NWI 3£R BANKERS H.SBC.. 6th FI￿r. 71 ljieen Victoria Street, London. EC4N 4A Y COMPANY NUMBER UK REGISTERED CHARITY NUMBER 07371291 1138804 WEBSITE www.win sforlife.com

TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) The trustees present the annual report and financial statements of Wings for Life UK Spinal Cord Research Foundation (also known by the working name "Ivlligs for Life UK") for the year ended 31 December 2020. The financial statements have been prepared in accordance with the accounting policfies set out in the attacbed financial statements and comply with the chaTitable company's memorandum and articles of a￿(￿lation. the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appli('.(Ibl in the Uiiited Kingdom and Republic of Ireland (FRS 102). Aboul Us The trustees of the charily, who are also the directors of the company for the purposes of CoMp￿}Y law, and who have served during the year and up to the date of this roport are shown below.. Mr. J. Rake Mr. D. Mitsch Chairman Ms. A. Gerhardter Mr. P. Stewart Mr. S. Marthinsson Mr. R. Connolly Mr. R. Ellioti (Resigned 27.04.2020) Mr. P. Charles The registered office of the company and the adminlstTative office of the charity is Seven Dials Warehouse. 42-56 Earlham Street. iA)ndon. WC2H 9LA. The principal addres5 of the charity and the cnrrespondence address for tbe charity's key contact is the same as aforementioned.

TRUSTEES, REPORT Wings for Life UK is an independent, UK-based, self-governing, grant-making OTgani8ation. The charity does however work together wath other countries where Wings for Life also independently operates. For the purpose of clarity. the followiiig names and definitions are used throughout: Wings for Life - all countries where the organisation independently operates (Note. Wings for Life is registered in Austria. Germany. USA and UK). Wings for Life UK- the UK office of the charity which is independently resistered and self-governin8. Wings for Life is 8 not-for-profjt spinal cord research foundation. Our mission is to lind a cure for spinal cord injury. We fund world-class scientific research and clinical trials around the globe aimed at healing the injured spinal cord. Ch]r work focuses on how to minimise damage. stimulate repair and restore function after an injury to the spinal cord has been sustained. To date, the global charity as a whole has funded 239 spinal Lord research projects and clinical trials. and a number of vital breakthroughs have been made. We ar8 antiLipating funding for a further 19 projects, subject to final contracts. bringing our total io 258. "Our mission i2• tofind a curefor spinal cord injury. We fund world-class scientific research and clinical trials around the globe aimed at healin8 the injured spinul cord"

TRUSTEES, REPORT OBJECTIVES & ACTIVITIES When setting the objectives and planning the work of the charitable cotnpany for the year. the trustees have given careful consideration to the Charity Commission's general guidance on public benefit and, where relevant, its supplementary guidance. The charitablo objective of Wings for Life UK is to advance and promote medical research for the benefit of the public into the nature. causes. diagnosis. prevention. treatinent and c.ure for all fonns of spinal cord injuries. In order to achfieve these objectives. Wings for Life UK raises ￿oneY through various fundraisin8 initiatives in order to give grants to world class scientists conducting research and clillical trials with a view lo curin8 spinal cord injury. Public Benelil Wings for Life UK is achieving public benefii by funding research in tbe UK which is advancing scientific and clinical progress working towards our mission: to find a cure for spinal cord injury. Our ultimate goal is thal Wings for Life funded research will translato into outcomes which benefit the qualily of life for people living with a spinal cord injury. Wlngs for Life UK funded 8clentlsts are glven flexible gTants designed to evnpower the to Spend th8ir money in what8ver way will advance their r8sults the fastest. Any monies not spent at the end of a grant year call be G￿rIed over in a 'no cost extension.. To track progress and performance. annual reports are sublnitted by Wings for Life funded researchers and are shared with the trustee board. All Wings for Life funded scientists are also encouraged to publish their results in reputable scientific journals so that th8ir learning can be shared with the wider scientific community and increase the pace of prosress within the field of spinal cord injury researth.

TRUSTEES, REPORT You can find all publications showing the advancements being uncovered through projects funded by Wings for Life across all research fields related lo spinal Curd injury on the Wings for Life website.. www.win for1ife.(￿jTr OUR FUTURE AIMS Wings for Life UK will continue to fund world class research LD order to advance scientific and clinical progress towards a cure for spinal cord injury. During 2020 we nded 14 projects in total: nine in the UK (including three n8wly fundod projects) and rive intèrn8tionally (illcluding one newly funded). Moving forwards. our aim is to fund more clinical trials. both in the UK and globally. in order to accelerate forward treatment options available to anyone affected by a spinal cord injury. We are committed io the lon*term pursuit of our goals. as achieving major breakthroughs in science. and then translating them into therapies for patients. can take Si8IIAficant time and investment. Scientific Aims In 2021, Wings for Life UK will conlinue siipportiIig OIJT existing re.searchers whose grants continiie into 2021 and 2022. Wings for Life UK will also continue to work together with other relevant spinal research Lharities on collaborative initiatives. Fundraising Aims The goal for the Wings for Life UK staff team in 2021 will be to rebuild following a tough year of fundraising during the Covid-19 pandemic and look to increase our sustainable inc0￿e streams in line with our newly refreshed five-year strategy.

TRUSTEES, REPORT OUR FUIIDRAISING PRACTICES Wings for Life UK believes in maintaining the higbest standards in our fundraising. As such. we are a ￿ember of the Fundraising Regulator and coinply with best practice in fundraising through their Code of Fundraising Practice. Wings for Life UK didn't employ any Professional Fundraisers or partner with any C()ininercial Participators to carry out any fundraising activities on our behalf during 2020. Nor did we work with any 'on behalf of volunteers. only 'in aid of ￿ndraising volunteers. where (more often than not) we were aware of their planned activity in advance. We endeavour to build personal relationsbips with our individual fundraisers. the majority of which fundraise using a credible onllne fundraising platform such as justgiving.com or virginmoneygivin8.com. As far as we are aware. Wings for Life UK. and our 'in aid of volunteers. did not fail to colljply with any fundr8ising standards. Furthermore. we didn'l approach members of the public unsolicited. nor did we carry out a public fundraising appeal or a marketing campaign to encoura8e donations. We rec8iV8d zero complaints in 2020 regarding oiir fundraising activity. Income in 2Q20 Despite the challeuges of fundraising during tho Covid-19 pandemic, we still managed to raise £1.6million (2019 = £2.1million) through various fundraising activities. Events During 2020. we bad to cancel our two key ￿ndraISIng events. the Clay Day and the Cord Club which greatly impacted our fundraising and supporter engagem8lit opportunities.

TRUSTEES, REPORT The pandemic also affected our income from third party events. all of which wer8 also cancelled. Although we did ointinue to benefit from the Wings for Life World Run event. Organised by Red Bull. Now in its sèventh year. this unique global running event was executed virtually to great success. Over 77.000 runners and wheelchair users participated, raising over £2.5million for Wings for Life. Wings for Life UK benefilted from a donation from the global funds raised of £633.010. Corporate Partners Several corporations supported us in 2020. Our primary CA)rporate Partner Red Bull Company Ltd. continued to b8 a major donor. their donations wer8 Used to cover th8 majority of running Costs. We also r8ceiv8d donations from our other partners including Red Bull Racing Honda. Hexagon Melrology and apple. We also benefited from discounted support and gift-in-kind from a number of other companies including Sparkloop and E2B. Philanthropy In 2020. we successfully launched a philanthropy progratnmo and gratefully receiv8d donations from Trusts & Foundalions including the Garfield Weston Fouiidation and Travis Roy Foundation. These donations were restricted to specific research projeLts. in line with the donor's requests. Individual Fundraisers In 2020, we were supported by a fantastic group of individuals who raised money for Wings for Life UK through their own fundraising activities. Notably. Ed Jackson. a Wings for Life Ambas&qdor took on two epic fundraising challenges during 2020 to help us rocoup our income lost from cancelled events.

10 TRUSTEES, REPORT In April, he compleled "Now or nEveresl" a virtual climb up and down the height of EveTeSt on hks parent's stairs. raising £26,253 for Wings for Lifè. Then in Augiist. Ed and his wife Lois completed "Walk The Spine-. walking the length of the Pennine Way, 268 miles over 15 days. raising £11.180 for Wings for Life. Both Lhallenges are made inore incredible given Ed sustained a spinal cord injury in 20171 EXPENDITURE IN 2020 Wings for Life UK'S overhead costs were almost entirely covered by donations. Total funds were £1.795.306 of which £ 50.279 were restricted funds al year end. Oiir research liabilities for 2021-2022 stand at £585.559. Winss for Life UK are not takiiig on any new grdnts diiring the usual 2021 fundin8 cycle therefore our scientific commitments remain unchanged. There are two UK clinical projects in the pipeline. which are administered by OUT Accelerated Translational Program (ATP - se8 page 12 for furth8r delail). Should thes8 projects be accepted by the ATP. they will be presented to the Trustees for funding approval. Financial Posilion & Reserves Policy Over the last couple of years. our scientific liabilities have significantly decTeased. mainly due to the transfer of a major clinical trial, ReN8tX Bio. to the Win&s for Life office in the USA. Our fundraising income has also been increasing. so we have accrued a generous cash balance which curTently more than offsets OUT total liabilities. In light of our healthy reserves posilion. we will look to increase our funding commitments again in 2021. Given our scientific liabilities fluctuat8 on an annual basis. yet our ￿ndraising income is relatively stable. broadly speaking the board have stated unr8Stricted reserves should not fall below the equivalent of six months, running costs.

TRUSTEES, REPORT Six nionths budgeted running costs for 2021 ￿UateS to £168.198. CJurrently our free reserves stand at £1.745.027 so we are well above the approved figure. The trustees would likp to keep this under annual review. Grant Making Policy In Order to decide where best to invost our funds. Wings for Life UK seeks recununendations from the Win8s for Life Scientific Advisory Board (SABJ, which con51Sts of scientists with an international reputalion in the field of spillal cord injury research. and is based in Austria. Annually, Wings for Life grdnl applications are received from 8cross the globe at which poillt the SAB checks to see whether the project proposal complies with Wings for l.ife'8 Tesearch criteria. The most important principle is that all projects must have the potential to have a real impact on the field of spinal cord injury research. If an 6xecutive summary is deemed suitable, the researcher is &8ked tn send in 8 full application. Once received, the.ge are collated and sent out to peer reviewers - ananymous to the applicant - who are reputable researchers and opillion leaders in their fields. They score the project proposals, providing valuable qualily assurance to the SAB. The SAB then use these scores to rank the projects. In line with our scientific objectives, Wings for Life is making slgnificant strides forward in translating promising research into clinical trials. It is widely recognised that this isn't easy process. Ev8n with very promising discoveries. the translation from scientific dibLX)very to applied therapeuti(3 is a long and difficult road due to regulatory burdens, COTnplexities of clinical trial design, patient recruitment and retention barrieTS. and the high cost of cutting-edge Tesearch.

12 TRUSTEES, REPORT In response lo this. the Wings for Life AcLelerated Translational Program (ATP) was set- up and is led by Prof. Arniin Curt. Wings for Life Clinical Research Director. The ATP will provide both ￿ndIng and networking support to successful applicants in order to accelerate the clinical translation of their high calibre. promising therapies. The ATP Support Network - a netWL)rk of clinicians. scientists, and other professionals with expeTtise in all aspects of cjinical trials - will be called upon, as wuir8d. to assist i ensuring that treatments with auspicious potential are translated in the most scientifically ri8orous and efficient way possible. Going Concern The financial statements have been prepared on a going concern basis. The trustees have assessed whether ihe use of the going concern wumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect of 8 period of one year fTOtu the date of approval of these financial statements. As stated in note 1.2, the Truslees have considered tbe 8ffect of the Covid-19 pandemic on Wings for Life UK. The Comnavirus pande￿IC has caused some disruption to our fundrnising in 2020. mainly through the cancellation of events. Whilst our overall fundraising dipped, we were still able to raise a healthy £1.6milliou for spinal cord research, and our pip81in8 for 2021 is looking optimistic. Wiugs for Life UK is in a strong financial position to deal with thè disruption caused by Corollavirns". the majority of our administration costs have historically been covered by discretionary donations from Red Bull Company Ltd. and we currently have a generous cash balance and moderate liabilities. Both these factors mean we can continue to employ all our staff on a full-tiine basis and can comfortably continue to underwrite our existing and future research committnents. The Trnstees consider that whilst the outbreak is continuing to cause some disruptLOn. they are extTemely confident that Wings for Life UK &qn continue &s a going concern for a period of at least twelve months from the date of approval of these financial statements.

13 TRUSTEES, REPORT RESTRICTED FUMOS En 2020 Ivings for Life UK held restricted funds for three reseaTch prnjects in our portfolio.. ReNetX Bio, Inc. clinical trial into the safety. tolerability, end e￿ICacY of Axer-204, a Nogo Trap biolL)8iL in subjects with chronic spinal cord illjury (funds to be iitilised in 2021) Marios Papadopoulos and Samira Saadoun's Project to monitor the effect of fevor in patients with acute. severo traumatic spinal cord injury joost Verhaagen's project to tesl regulatabl8 chondroitinase gen8 delivvry for acute and chronic spinal Lurd injury See note 16 for fvrther detail. ri

14 TRUSTEES, REPORT OUR GOVERMANCE. STRUCTURE & MANAGEMENT Organisational Structure The overall strategic direction and governance of Wings for Life UK is deterrnined by our board of tnistees. They delegate authority for the day-to-day nllu]ill8 of the OTganisalion to the operational team in the UK which consists of: E. Hind Chief Executive Officer. UK Philanthropy Manager Parlnerships Manager Event manage.r Fundraising Specialist Finance Manager H. Haines R. Ayers A. Trown C.. Browning C. Fetterman Wings for Life UK is <in independently registered charity with its own governance structures however the UK staff team do consult with the team at WiTLgs for Llfe Austria on key matters. Governance & Management The 8ovemin8 body of Wings foT Life UK is our board of trustees. who meet at least three times per year. If the board agrees to recruit a new metnber a thorough recruitment process is conducted and the fmal decision is brought to a trustee meeting for approval. When the board formally elect a new inember, this decision is minuted and the new trust8e is inviled to Ilie next meeting. New trustees are given a comprehensivo induction. and a training pr()gram is in place to ensure they have sU￿1c]ent knowledge of the charity and the sector. All trustees are required to sign documentation on appointn)ent including a Contract A8r8ement. Conflicl of Interest. Code of Qinduct. Declaration of Eligibility. to ensure they fully undersland their key responsibilities in governing Wings for Life UK, enabling Iliem to fulfil their role to the best of their abilities.

15 TRUSTEES, REPORT On an annual basis. all trustees are required to sign an Automatic Disqualification Declaration. Relationships with Related Parties Our small staff team at Wings for Life UK works with the staff team at Wings for Life Austria on marketing & coD]municatiolls. financial reporting, and international ndraisin8 inilialives. W?ngs foT Life UK is very fortunate that the majority of the organisation's overheads during 2020 were paid for by our princip18 corporate partner, Red Bull Company Ltd. In addtlion to this Red Bull C£))npany Ltd. also contributed a further £111,067 as gift in kind. This JneaTrs that 100% of all donations received were directed towards Wings for Life UK'S activities. Representation on Other Bodies Mr. Jamie Rake. Chairman of Wings for Life UK. works as Head Coach of Europe fur Red Bull, and Mr. Peter Charles. Trustee. works as the Managing Director of Red Bull UK. This ensures that we have representation from our primary corporate partner on the trustee x)ard. Ms. Anita Gerhardter. Trustee. is also the Chi6f Executive o￿lC8r of Wings for Life globally. her base being in Austria. Anita provides tlje Board with inpul and advice to ensure that UK activities are aligned to the overarching priorities of Wings for Life 81obalLy. Risk & Corporate Governance Matters Th8 trustees are responsible for ensuring that the charity has an appropriate system of controls, financial and otheTW?se. They are also responsible for safe8uardin8 the ass8ts of the charity and hence for takin8 re&8onable steps for the prevention of fraud and other irregularities.

16 TRUSTEES, REPORT Wings for Life UK have a risk register in place which is reviewed once a year. Each risk. and its potential impact. is measured as High. Medium or Low. The board then works through the actions required to mitigate Ihose risks and atlributes respollsibilities lo the staff of IVin8s for Life UK or where appropriate, to tlien)selves. The trustees all agree that Brexit has noi had any significant impact on Wings for Life UK. No high impact risks havo been identified. The medium inipact risks have an action plan in place to mitigate theDI. Financial Risk Management Wings for Life UK receives donations which. historically. have almost entirely covered the running costs of Wings for Life UK. These donations have resulted iu all other donations being used for research. Wings for Life UK has no borrowings. Key Management Personnel The key management personnel of the charity comprises the trustees and Emma Hind as Chief Executive Officer of Wings for Life UK. Trustees do not receive remuneration for their roRe as a trustee of Wings for Life UK. Tho remuneration of the Chief Executive Officer is set by the Chairman of the Board of Trustees based upon an annual appraisal of performance against set objectives by the Chairman of the Board of Trnstees. Disclosure of inf ormation to auditor Each of the trustees has confirnied that there is no information of which they are aware which is relevant to tb8 audit. bul of which the auditor is unaware. They have further Conf￿ed ihat they have iaken appropriat8 Steps to identify such relevant informatio and to establislj that the auditors are aware of such inforniation.

17 TRUSTEES, REPORT Independent Audilor HW Fisher LITr were the appointed auditors during 2020 for 2019's audit procoss. HW Flsher l.LP have been retained for 2020's audil pr(bc.ess' their reappointment foT 2021's audit process will be proposed to the Trustees followin8 completion of 2020's audit. Th8 Trustees Report was approved by the Board of Thistees Mr. J Rake Truslee Daled: illl Zl

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2020 The irustees. are • tre dweci¢xs ol for ilk L￿SPA￿ Cwd Rese¥(h PWF4Xe ofcompany IM responsib￿ fry Ttusiees, Rewrt ihe 51aiements in act￿da￿ with law •1 United Kin40 A(countinsSt•¥Jards iuniied Kin8dom Gewalty Ac¢epied Accowttirq ￿￿lIce). c(￿panY iawwuwes il vustse5to prew finarKia stateM￿S lof e￿h Inèn(6è1 ytJth8•a iiue and fair¥ipofthe sute ol of ihe chaffity and ol the incr￿1￿8 rtw¢e5 aFvIKion ol resowces, thtlwJ• tbe •bJ eApefyth"Iwe. ol the tharitatye ¢ompaAy for that bar. wepann8these Ilnancial 5tstements. the Vusthesarew¥ive(liQ". . A•te whèther appltsble UK A¢￿tin$ St•ktsrd51¥ been to bYAterial de￿we5 dtydosed and explathed in Ehe h"Tran(l￿ staiemeThts,' aThl . piep3ie the fin•Klal ￿0¢eme￿$ the concern bJ5i5 kYeyJme that th¥ity wkl (Llinue finantial posi￿￿ ol ch¥lly aTrl enable ihem to ensLYe that statemertsfomptyTAryth the COM￿leS 2(th. Th afea150 resppn5ibl for Saf¢8uard￿8 theas￿$ ol ihe ch¥it¥￿ wea50rthestep5 kn the we%rtfon ￿ deteciion ol ftsud othef ineuwllles.

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WINGS FOR UFE UK SPIPIAL CORD RESEARCH FOUNDAnoN We ha¥e authied the finarK41 s￿lEmentS ol for SOnal Cord ￿￿e3￿h FtyJndian Ithe'chMitWI foi Ihe yeai endtd 31 Otcembtr 2020 wt•cht(thwtst the statemtrt ol fi￿￿131 a￿￿1e$. Ihe bal>KÈ sw. lhej￿ernerf ofa5h tF notes to the finanuèl statements, inchtho w&ficant ￿lItie& The lep￿tirf Iraewth thai has beert applW in ¢heir prep¥otion 15 4proble ¥¥J uite(¢ AccowDn8 51an0a1￿ i￿[￿r FO 102 rj1w¢￿ A¢porting sto￿1￿ the lknarKial statern￿" true and trair ol the $￿e Off￿ 14Y5 31 December >)20 ol its resLWJIts d •pKa0"￿oI resow¢es. ihe) en￿0.. We conduaed our Ktordèntr ¥l￿b stsnd¥ds M A￿￿ting IUKI IIUS IUKII and apphcable law. ( iesponsibthdes those 5thndbrds are furrher descril)ed A￿lIt0￿5 re5PMsth1iiies fLY •J(lit of the finantlal 5tattments se<fjofi ol oui ieptyt. IAÈ¥e ￿pendent ￿the tharily ih acctytsf￿WIth the eth￿ iequiremerts ihat are relevant io our audli of f4nantial si3tÈmtrtts in tht UK I￿l￿d￿ the FA('s Etlmcal and wt hdfilled ¢yJr othew ethkal ￿5￿)sIbIl￿e5 i ccordance wth th￿ vryJknement& We belm tr•1 we h¥rt ¢itra&￿I5 and aPwOp￿tQ to Pr￿tsa basts h)rour In a￿li￿nI the finantial stateThents. kn Ih•t tnot¢es' ol tl tarem ba￿5 0¢ in the Based the work we pertormed, hyenffied arty maierial reladw to e4nts or o)nditi¢)ns thai, •thidualy LY celletll%ty. east swiftartl th￿￿1 Oth the drity's ability to as è ctNKtsn fw a Feriod of 41 • Thè other 1nfwmal￿ comwis the lloFmthn theannual thath the swmtris •x15toE's fepyt t￿n. The trv51ees We rew5ible hy ihe Mthymaty)n c(rtained within tthe rEPNt. Our +Jpinion oh the siatements Lks Mi c(Y•r the OThu inltmaikn and. exept to OlPftv&e $￿e￿ roFVt. we do not expre55 any o1455ur?n¢e IlFew. Our rewytsllrv is io reod the olhew information and. in so. £onswJer WIWIV Iheijther Infrmaom ismero1ty w(M)SiSteDt with f¥wKial ststemefiis knole<l8e (•ta￿ed In the cowseolthe audit. 01 Olhwwist appeart 10 be mate1￿ nwtaied. 11 s￿h material •ppareni material mi55taWnen￿ we ¥e rewred io detefnW IP45 V•S nse ￿ a Th￿ter1¥ ￿5￿eMen1 in ffin•r￿ statement$ t1m5t￿￿. It based on Ihe pethrmrd. we rondwje ihat lkne 15 a m•tefkil mi%statemtfit of this other in1￿ma15t￿. ¥e reyed ￿ repxt ih# ￿. V•ha¥Y rK)tkn8to rewt in th15rry¥d. In our wkw"on. baseo M theY￿k uththrtakni in khetou￿eo1￿￿a￿5l'. the informatrcm the tnisiees, Iowi. t￿l￿b ￿ the thIeC￿, report l¥e￿re￿ ihe pwposes of tompm fvr Lhe NnaThcIal￿ar fry il financial ¥e prep¥ed With tl finaThial staternènts: and the ithtettLs' ￿ch￿T￿lth1n thetsustÈ5'1Wt has betn wep¥Èd in atta[d￿￿7th applkaUe le8al requlrement& In rhe h£hi of Ihe nowleO¥e and of Ihe its the Eowstof tl •utht. not identif￿d fflate1i￿ fflisst*efflentsirbthpdire£tQlS' fe￿￿ induJÈd irusltt&' 19-

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION IA COMPANY UMITED BY GUARANTEE) INDEPENDENT AUOITOR'S REPORT ICONTINUED) TO THE TRUSIEES OF WINGS FOR UFE UK SPINAL CORD RESEARCH FOUNDATION Mthirtyto rep￿1 in resrrt (4 matterj kn io tr comp￿5 2(￿ ieguires us ￿ rw io W. in w owion.. ¥i5ited ty u5", or the ￿￿•￿tial staiemertswe a8reemenlt1￿h thex(rubTln4 rectrds ahd rtluifis.. or certsffi<hs¢k)sures olti¥stees' rrnmration 5peafied tr¢ are N)1 made: w¢ ha¥e rttei%d all the inlLYmatith ¥ThJ rewkne r￿r audit: or the trustees were rbtst en15tlEd to wepae the fina￿1 a(coid4Ke with 5maM wime Strategic report. As exfvd more lu1￿ in the ot ¢rnstttS' iesporfjtyu, the tnoe% are alw the of the hy the purpose ol c¢ryany lax are reSPL￿￿tIe kn the kvepant6ty1 ol the ststemenis and for be￿$ satisFd that they a true athd f"1 ènd k s￿h iniem¥ conirol 35 the rrustee5 drtewnv is mettssary io Ihe prewity) ol finanoal 5talemefits Ihal ave tre trom méria mi&sitement. d to I￿Jd w efrof. In preparing the ihe irusiees lor assewty chaiiiv'5 ataiv IO ¢Ortinue J5 a concern. a$ 4wltsbie. mattels rdathd io 8Din4 CthKerth and usin8 the 8O#Yd £orKern bays of a¢¢ounti￿ Ihe trustee5 tilh wrtehd to Iwa￿￿e (barltsble cfyiwrry or to e4se or no rea&5tic aherrtab bvl io 00 80. Our oblectt¥es are io reasonable asswa￿e aiKKff whether hnaL4¢&11 as a ¥Jha& ￿ Iree fvom m•ternl misstaiemefll. t•eth￿ dL ro fwd w ￿1(￿. * to i55ue awthtOW'S 114t (w ¢wityi. Reason4We as5uArKe is a hrfh ol asyjrafice bul Is Mi a ¢iwaiiee that in xr¢rdance with 1&4s IUKI al¥v•t% Oetett a maieri MIS￿aleMent hts) it tsB15. MIS￿41eMenl5 can arise from Iraud w err￿ ¥e maierial it ot in the aweyte. Ihey ctyjkl reasotrw be VApectod 10 thE ec0rnll￿ dE(i51L￿ ol usefs tabn ￿ ihe bays of ihese finanual Stment% i¢¢e¢￿￿ irrtkwJ¥4 fra￿J. we ol l•s ¥d fe¢ulatkn& We dey8n WWedy￿S in k.ne with F4c<ed4Jru ¥e w4eol dEtectin8 WIe8￿r￿￿¥ 45daibed l)ehyw. enquwed ol m•i4errthi ihe syntems tortids carity has iht areas of sra¢ements that are most svxtydble 10 the th ol fe8tsts1th5 arAI fFaLMI. and lihti there was swpecied or ale8ed fraud. hèlit¥￿ not ￿knn usol rry knawh. ¥dfr• . V• r4)iaW an ol thE 14al rwiatNy apaWe io ((Mnp￿. We determined t weie most ieltyant.. the Chaibty SORP, FPS 102, 2011 andcowanieskt ' we tonswkned Ireths and ihai in ihe tharity. Intbyj￿# the ￿efit ol m•)4emeni kn"as, whKh prestri a FQtenti for ￿T￿Ul￿ri￿t5 athj fraud to be ièJred wr risk assessment accordwty. Us4 ￿Jr knowled8e ol the chwrty, l08ether ¢listiwb)rts hÈkl ¥Jilh the chariiy * tt rd•ninB sta8e, formed • cryKknion on ihe ii5k of mis5toteiiiElIt 4kn 10 •fvJ our wocethwes to ihis . Identllw'n8a￿te$trn8 iwrnèl ￿rt￿and partfjojlar ikne ere¥nifiwi aThJ wwsual. . UateinÈnt discb05Uits andd#evminry 4hera(wurtin¥ been apWtyp￿etyaK*d. fts in kind ' Assessry ihe extent 91t0m￿lantÈ. ￿ Ixk o(Wilh the rel￿ IM¥KI re8u￿$. . and sythh(¥rt rthied partybalarttsand ' Re¥iwn8dwwnenl4I￿$Uth 35 the th¥rty m•knAA hy thxyss￿s ￿K[el￿ties vKkth¢fr8ud.

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITOR'S REPORTICONTINUEDI TO THE TRUSTEES OF WINGS FOA LIFE UKSPINAL CORD RESEARCH FOUNDATION Use ol our roporl work. foi Ihis IPPOII. or Ihr Ilie oyinlons we Iiavo loinied. -￿￿) LLP Andrew Rlch15eiilvr 51Jtutory ￿￿1t￿lI 11-15 Wllllarn Ro• FIWI JEA 21

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) srATEMENT OF FINANCIAL AcnviTIES INCLUDING INCOME AND EXPENDMJRE ACCOUNT FOR ThE YEAR ENDED 31 DECEM8ER 2020 fur 2019 runds 2019 2019 Oonadons aTrJ le8we5 LW714 60512 l￿f 1.965314 f4)512 1.651.102 16.979 I.￿.081 464,736 116.6 I.625￿6 14979 1131.817 PalslY* lu•Os

)1.615 S28￿1 523.651 91&(ffj3 1254.23 33 951363

24.f4)S

12S4.2371 12.744.3771 824.1￿)5 11.744.377) Grart trnn51eryed 33XKI 697.126 IL919,7721 11,919,772) ,441 33y 994741 11396,1111 11.39(1211 627.ols 3511.959 14979 3.518.938 lunds 150xr N¢t in(omt hrth •rl 593.785 33M) 3511.959 16.939 3528.938 1.151.242 16,9 l.If&221 12.J&l.7J71 12.J&J.7171 1.74S,011 502 1.151242 16.979 1,1682ZI

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE} 8AiA14CE SHEET ASAT31 DECEMBER 2020 2019 Curnent assets Dets¢4ys Cash at bank and ￿ ha￿1 48.492 2350,494 65.399 1.831. 2.398,986 iJ96.489 Olber ueditors 471.645 378391 1.927341 L518.098 Crtthtors.. 1mty￿tsI1￿)￿dueoftCr th 14 1ts2.0351 1349,87n Il•t•ssets 1.795.306 Resirtied fu•Os U1￿￿¢¢ed lurmts 50.279 1.745.027 16.979 J,151,242 L79S.306 1.161.221 The 4atemenLswefeappro%Yd by I￿￿￿￿¢￿$￿.. MIJPRak Ilo. On71291

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020 2019 Cash 8ener*ed IvGffj opeiJtioThs 519.404 736.S75 Irfrt￿ In %3%h atyd ¢asheqw¥alerds 519J04 736.575 IML I,(B4.515 1350.494 1,831.CY¥J -24-

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION IA COMPANY LIMITED BY GUARANTEE) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (h•rttylnlwm•¥ Lile VK s￿￿1 Résearth F¢￿nd￿l￿ is a mte towty kniied ty iu¥ahtee iwwaied End and wd￿s. Th wt8iSttwtd olNte ￿ se¥￿ 0th15W4relMwse. 42.56fawtham Stfeet. IL￿d￿ 9L4 Kh)8thyn. The l%nana statements bew wewed in Wilh tr￿ dwriVs afid of Associadon. the CDmpanie5 Act 2C#J6 and-Accountir and Charffjes.. Stsiemeni ol RecDmrntn￿ Prnciice apr4Kable 10 dwrlfjes p(epaiin8 Ih•r K£ounts ilh Iht F)an(i¥ si••rd aWKable in fv UX ar￿ ol Ireland (FPS 102r lÈlfe£O¥ fvom i Januy 20191. Thethxrtyisa ￿tyl$d￿lfiedtyFRS 101. The fftnanck41 stsiemerrts are kn sterhx h ts ttre awrlnry of l￿d￿rI1> amounis in these $￿emeNtS ir¥bYedtOlhÈ L The finanrk11 staiemerts ljeen wxler the histowi(al (ost coiiinIi￿ T￿ p¥rtiP41 a(QX￿lIng wllcies adopied are set (¥Jt below. to ow irt 2020. through ￿¢¢1131￿￿ d el￿1¥ ow fundrai5¥18 dipytd, ￿￿e still th to ratse a É1.6 largxnal cryd re￿ andour f( 2021 i% knle iIK is ￿ a S¢rw ¢0 wrfh the iknwD"on cMed Iw Coror4¥1￿ the ma￿11¥ ol adminiSLrnfjon cous ha¥ hst(￿(a1ty been COr￿ b# dtscrebwary donètions from &JM Company Ltd. and we curtent a {enefous<ash balance and habth'iiek Bath thE&e l&tots me• (aD ¢onti￿ io emplobw ow 51aff on ¥

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANaAL StATEMENTS (CONTINUED) FOR THE YEAR EAIDED 31 DECEMBER 2020 utd} UNes¢rK¢ed Iw05 ale ust athedisuei6ooftht fwlkn1￿e0( th¢w¢ha￿eobJethle ￿e￿¢￿ted bjnds xe subit to a5 io Iw tlmt mty be Tl uses of th Income is iecogni5ed V4•n the thkn is entiiieo io it after wknanct tLWvjibL￿ been md. the amourts be reliabty, and it w+Jbabletha¢ iruxne wdl be iecei%d. less Ferhyrn4rKe (on&iiws vequire dekn￿ of thE a¥ts(wnt. trKome w re¢mv44e ￿ telaikn to¢knaUoTrs w¥ler Gift deeOsolco¥Enant ￿ rec08r￿5edat the iirne olthe ore ￿￿e￿ablE as intomwbg tesowces. W￿re the benefit be wdiatty mea$w￿. equivabenr is irKluded as eyndiiwe unth theiel&qnl healithg in Sta&rt•eniot xtiwitie ale re¢tigni5eda5txpMliiwe assooh Is •al ty wnstrLXll4 commbtt5n¢ihe tharityto roe a ayrnent to a third party. it is Prow￿ thoi a ol etohtsm benefits ¥nl be required in Salknenl arKI the amount L4 the obli84ion can be measure Wel￿ AN expethre is actLwMted k)t w an ac(nxJl basls. Exp￿thur romwises thct Co￿S and co￿$. Al expen￿, tnckJdin8 supprt Costs. ave alot•ted ty apwvJo•ed to rhe exFnAure The (las%lioi(oh trxlween aCll%llbes Isas 101kn￿. Expenditure fuThJs I￿￿Je$ all eyndffure 35wciad with ra5￿ fuhds th¥fty. This inrludes I￿r￿10￿￿ (ost4 the costs al Stsff costs assoued TrAiih h￿dil￿ and an alkaiion of . Exkky)¢Mure cffj dwni3ble aCknbe5 inck5 a• tosts as$￿￿11ed i¥it charitable purwJ%es ol the haiity tlwow thtr wov1$￿ of its chari>b Such co45 iMlude thariiable wants and donatyons and Jn ere tl 15 c0nth1ty￿. be¥y retwsed the cc￿￿10￿ attathW￿ to the awaid are fulfilbed. Grènts wbKci to wnditiryss. r￿t been ai the bnce she• de. are notèd * a pote)Oal av• nat tveated asa Staff L¥JSts arealloced w ihedfferf ¢eyie5olcollSoftthe￿ts ofeslmated ilme spwi * members01 stsN in tIK¥5e based Y[￿ a tothe natweofthethst Co5h vJ (osh e￿￿￿￿[$Klx1ea5h ￿ hand ¢al wlth bar& 1.7 FKbarti•litystYumeots Ch¥ity ha5 eded to the of Sectrw 11 Ta51¢ Financiil In5trumehTrt5' and Se£ith 12 '0lhtr F¥w￿la1 stlurnwis 15sues' of 102 ro all of its ho￿111 wisttwmrts. The Ch¥ity ￿ ha5 finarKial 05S05 h￿nCial liabikn'es of a kind that quathfy as b3st finarKial wruffleni& Basic w)stiunnts a￿ rectW)i5ed pwble Or

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANaAL sfATEMENTS (CONTINUED} FOR THE YEAR EAIDED 31 DECEMBER 2020 (Continued) the ol the thalit￿$ the trv5tees iewNred io makÈ jud@e￿& esrIma￿S and assW)fvXh)￿ atx)ut thE &irryinÉ amouni of arkl Iptrkn"e5 th a￿ rKJt re from ¢xhei Sou￿e$. The e5bmaies and assoctslted •ssufflptions are based ￿ htsioiol eXper￿t atsj otbÈf laciL¥S thtt are congdeied to be relevant. 41 resths maydiller trom thestesOm•ts Th¢e5DThMies a￿1 Unde¥￿"n83$5uMrIjth￿s are ¢lrie￿on afi owirfbasik #t¥is•Jths tOttLX￿￿ThÉ eS￿mateS are recognis Irb per￿￿ in whKh the estirnaie is revised wh￿e the re¥ishJn affeas thai ￿0d. or in lh￿ wbjd of the re¥twJn I￿￿e peritrJ5 wthere the fV4iswJn affeus I)￿h cuiierrt luiute ttfjmates rebted to the valuath ol fts in kind. P￿r￿ted Total 2019 Z019 2019 1.448.714 116A 1565.314 1.651.102 16.979 1.668.081 Dohths and #fts i)w8￿￿$fr(th CLwratt I.￿,851 131.647 ia2.216 lJ6.(4 i.A)1.451 131.647 131316 1.379.356 71.$86 2fAJ60 16,979 1.396.335 71,586 2rx).Ifii C]natioThstrorn ￿￿lInd￿al5 1.448.714 116.ftsl I.S6S.314 L651.102 16.979 1.66ll.O#i fvnds 2019 f￿7.512 464.736

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE F114ANaAL sfATEMENTS {COt4TINVED} FOA ThE YEAR ENDED 31 DECEMBER 2020 lufids 2019 lundrai￿￿e¥￿nt5 Oonaitoths knnd rosts Stsff 47,918 21.149 232518 228,ts)a 79.953 215,695 301.615 S23,65L Grnrt Total Grant rese¥th iransknred 1019 2019 Total 2019 Staff c05t5 Trnnsfw of AePW Bk), yant to WILIUSI her co￿5 irKILM*I￿rnS Wiititn bè(k 4&753 46.753 36.441 .441 1254,237) 1254.2371 12,744.3771 12.744.3771 IW,0831 110.0831 1254J371 120?.4841 26358 12.744,3771 12.718.019) nole 71 761716 763.716 651761 658,761 Shareof w￿51$ee ote81 shareof8ryoYm￿(CfjtslS no¢e 81 12L236 121.236 116.670 116,670 19.658 19.&58 22.816 22,816 9Si.363 1254.237) 697.IZ6 4.605 12.744,37n 11,919,772? Unresii￿Ied I Pmtixted lund5 91&IA3 33.30) 12Y.2371 663J26 33JlX 424.6 12.744.377) 11.919.7721 951,363 12Y.2371 697.116 924.f/)S 12,744.377) 11.919.7721

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL &fATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 6r•nts FMy•bl• Methul 2020 2019 Grnntsto instfrtUlOon Im1￿3• Collt8t Londc c￿Tr￿8t Ur¥trsity St. Ge￿Ie5 H05piioI LIftAtyof Dundet Medal CentFÈ Ndlrlands In￿llUte un￿￿￿￿ty ol ￿rte￿)n1 el•Jtr￿ry Kirs College uni￿1511¥ Herh pirfwty Tor•D Uhi¥rritycolIe￿ Londo 51.720 1S0.WJ 1S8,701 gJ.720 1$3.71J) 88.316 fy).4% 172,( 170.644 .372 763.716 658.761 2019 Stalf ￿$1$ 16.718 J4MJL¥J 53 16.781 1045 16.493 n8 17.211 IC¥J,177 les 13.120 3319 367 5272 13,120 3319 367 S,272 2.714 1724 le8al and wole55Ktha Ax3ted iOthaiiialA¢ lie5 121236 140.894 I￿610 12.816 139, Gth￿rr￿rte t05ts Ind￿$ to ihe 01 £9Jfyl 13)19 .. É9XThII fees and EL8￿) attouthtathty 12019.. £2,310). olihe iiustees them) fvom the ¢harfiydvrWy the

WINGS FOR UFE UK SPINAL CORD RESEARCH FOUNDATION IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANaAL sfATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 LO Emth 2019 Il¥mb•r 1￿mb Tord 2019 Wa&esafid srs S(15ecuriiycosis Ofher pen51r￿ c051$ 253.315 22.556 20,181 231,%6 J1,054 17.357 196.052 269.367 Tl ktymaMymetht oftht (b¥rt¥￿ runnM¥Wwvatirp4ihE Chality￿ a ba￿5 Cornw￿theIw￿$teeS athd the Ch￿E￿ti￿ Olkw of W￿$ Uk, Emma Hind. Thetola Staff costs, includlnrf 5th)n 4n4 50¢kil 5erw*yiosts attrtsJtablEtO the thjrl￿ ￿ It¥ ￿ E93￿)5{2019'. 191,1021. 2019 Number £70.￿. É79.999 li I￿11 aeainx un￿51rk￿o lynd5￿ 2019. 12 0èIrt0 2019 Oiher debtors 3.37S 45.117 5,867 59,531 48,492 6S,399

WINGS FOR LIFE UK SPINAL CORD RESEARCH FOUNDATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 one 2020 X+19 453.524 li,121 358.986 19005 4?1.615 378,391 J32.035 349.87P 15 The thèrity operaies a ¢Jeth"ned pewion •# ass5 of Ihe scheme are The th3(8e to Krfofft or oldohneo cortthikni sdeme5W5 £IOJ#I12019. £L7.3571. -31

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