2022-12-31-accounts - The World Transplant Games Federation

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CONTENTS			PAGE
Members ofthe Board and professional	advisers
Trustees' Annual Report			2-7
Independent Examiner's Report to the Trustees		of
The World Transplant Games Federation
Statement ofFinancial Activities (incorporating		the
income and expenditure account)
Balance sheet			10
Statement ofCash Flows
Notes tothe financial statements			12-20

Registered	name		The World Transplant
Company	registration	number	10323481
Registered	Charity number		1179470
Registered	office and	principal
address			Basepoint Business Centre
			1 Winnall Valley Road
			Winchester
			Hampshire
			SO23 OLD
Trustees
			Mrs EM Schick - President
			MrW F Uys -Vice President Mr L6Reyna Zuniga - Vice President
			Mr CWhite - Treasurer
			Mrs J Berente
			Dr A LBillstrom
			Ms BBrown
			Mrs KClark
			Mrs A Duran
			Dr KSSFung
			Dr P N Harden
			Mm G Manuwald-Seemusller
			Professor Y Marui
Company Secretary			Mrs E M Schick
Accountants			Moore (South) LLP
			Chartered Accountants
			The Quay
			30Channel Way
			Ocean Village
			Southampton
			Hampshire
			SO143TG
Bankers			HSBC
			250 ParkAvenue
			New York City
			New York State 10177
			USA
			HSBC
			58 High Street
			Winchester
			Hampshire
			SO23 9BZ

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2022	2021
		Note	8	5	3	$
INCOME AND ENDLOWMENTS
FROM:
Donations and legacies			30,000		30,000	30,000
Charitable activiTies			119,3?6	5,?09	125,085	207,441
Total income			149,376	5,709	155,085	237,441
EXPENDITURE ON:
Charitable activities			254,920	50,111	305,031	248,301
Total expenditure			254,920	50,111	305,031	248,301
Net incomel(expenditure)	and net
movement in funds for	the year		(105,544)	(44,402)	(149,946}	(10,660)
RECONCILIATION OF FUNDS
Totalfunds st 1 Januaty	2022		212,667	189,000	401,667	412,527
Total funds at 31December 2022			107,123	144,598	251,721	401,667

			2022	2021
			5	5
Cash flow from operating	activities		~152238	3029
Net cash flow from operating activities			(152,238)	(3,029)
Cash flow from investing	activities
Payment to acquire tangible	fixed assets		(~f983	981
Net cash flow from Investing activities			(1,983)	981
Net increase/(decrease) in	cash and cash	equivalents	(154,221)	(4,010)
Cash and cash equivalents	at 1January 2022		4~04768	408778
Cash and cash equivalents	at 31December 2022		250,547	404,768
Cash and cash equivalents	consists of:
Cash at bank and In hand			~250 547	404768
Cash and cash equivalents	at 31December 2022		250,547	404,766
Reconciliation ofnet income/(expenditure)		tonet cash flow from operating	activities
			2022	2021
			5	5
Net income/(expenditure) for the year			(149,946)	(10,860)
Depreciation and impairment	oftangible fixed	assets	958
(Increase)/decrease in stock			(2,191)	(1,149)
(Increase)/decrease in debtors			(6,183)	7,848
Increase/(decrease} in creditors			~5094	688
Net cash flow from operating	activities		(152,238)	(3,029)
The charity has no net debt.

					Total	Total
			Unrestricted	RestrIcted	Funds	Funds
			Funds	Funds	2022	2021
			5	5	5	5
Participants' capitation	fees
Host fees			99,000		99,000	66,000
Participants' insurance	premiums
Capitation fees
Registration fees —Fit	for Life!			396	396	438
Virtual events Sponsorship						85,000
IOC event sponsorship				5,048	5,048
Youth programme —Transplant		Next		152	152	53,061
Donations from online	platforms		201		201	2,942
Country membership subscriptions Covid 19Winchester City Council grant			20,175		20,'I 75
Other donations				113	1'l3
			119,376	5,709	125,085	207,441
EXPENDITURE ON CHARITABLE ACTIVITIES
					Total	Total
			Unrestricted	Restricted	Funds	Funds
			Funds	Funds	2022	2021
			5	8	5
Trustees' travel			14,658		14,658
Games expenses [OC event expenses			2,015 8,414	5,048	2,015 13,462	1,608
Virtual events expenses						6,703
Fitfor Lifel Sponsorship	expenditure			30,4QQ	30,400	44,090
Podcasts initiaQve expenditure						2,656
Youth programme expenditure				14,663	14,863	3,449
Country development programme			4,500		4,5QQ
Promotional goods and	clothing—
Stack movement —increase Allocation ofsupport costs (Note		6)	(2,'l91) ~227 524		(2,191) ~227 524	(1,149) 190944
			254,920	50,111	305,031	248,301

					Total	Total
					Unrestricted	Restricted	Funds	Funds
					Funds	Funds	2021	2020
						$	3	$
Accountancy					'l3,960		13,960	13,707
Bank charges					1,283		1,283	315
Sad debts								1,800
Depreciation					988		988	445
Foreign currency		gains	and	losses	5,544		5,544	1,791
Insurance					5,614		5,614	5,524
Journal printing	and distribution				2,261		2,261	1,829
Legal fees								9,753
Marketing, public		relations		&
Conference lobbying					20,146		20,146	2,643
Office expenses					5,2?0		5,270	4,894
Research								2,984
Sponsorship fees								4,835
Rent					5,898		5,898	8,318
Contractor costs					17,500		17,500	20,500
Staff costs					99,664		99,664	108,476
Staff travel					47,682		4?,682	171
Subscriptions Website costs					39 ~1675		39 ~16?5	2,589 280
Allocated to Charitable			Activities		227,524		227,524	190,944

10.	TANGIBLE FIXEDAS	SETS
			2022	2021
			$	$
	Computer and office	equipment
	COST
	At 1 January 2021		1,982	1,001
	Additions		~1983	981
	At 31December 2022		3,965	1,982
	DEPRECIATION
	At 1 January 2021		1,328
	Charge for the year		988
			2,316	1,328
	NET BOOK VALUE		1,649
11.	DEBTORS:
			2022	2021
			$	5
	Accounts receivable		1,490	(30)
	Prepayments		~9522	~4859
			11,012	4,829
12.	CREDITORS: Amounts	falling due within one year
			2022	2021
			$	6
	Trade creditors		8,580	2,677
	Accruals		~7747	~8556
			16,327	11,233
	The notes form part ofthese financial statements.

15.	RESTRICTED	RESTRICTED	RESTRICTED	FUNDS	FUNDS	FUNDS
								At 1										At 31
								January										December
								2022			income		Expenditure Transfers					2022
												6		6			$ 6
	Restricted Funds-
	Fitfor Lifel							139,388			509			(30,400)				109,497
	Youth	programme						49,612			152			(14,663)				35,101
	ODAC										5,048			(5,048)
								189,000			5,709			(50,111)				144,598
	Comparative		Information
								A11										At 31
								January										December
								2021		Income			Expenditure Transfers					2021
								$				$		6			$	$
	Fitfor	Lifel						111,189			85,438			(57,239)				139,388
	Youth	programme									53,061			(3,449)				49,612
								111,189		138,499				(60,688)				189,000
The	Fit for	Life! Fund			is to continue			work and		development			of	programmes	aimed at			elevating the
mpo	rtance	of physical			activity		at a0 levels.		It is		allocated		to initiatives which		promote			activity post-
rans	plant,	aid in rehabilitation					in the areas of exercise,					nutrition		and mental	well-being			and indudes
Billio	n Steps Challenge,					Immucor Podcasts and				virtual		events,		and contribute	to	work		in the area of
rese	arch, education			and		communiiy		engagement.
The	Youth	Programme			is a project where transplanted							young people are provided				the	opportunity for
upp	ort, developing		life		skills and social interaction.
l6.	ANALYSIS OF			NET ASSETSBETWEEN FUNDS
													Unrestricted Restricted
														Funds	Funds			Total
														2022		2022		2022
														6		$		5
	Fixed assets													1,649				1,649
	Current	assets												121,801	144,598			266,399
	Current	liabilities												~1632				~te 327
	Total Funds													107,123	144,598			251,721

Comparative
	Unrestricted	Restricted
	Funds	Funds	Total
	2021	2021	2021
	6	6	f
Fixed assets Current assets Current liabilities	654 223,246 ~11233	189,000	654 412,246 ~ti 233)
Total Funds	212,66Z	189,000	401,667