Charlty reglstratlon numb•r 1179470 Company registrntion number 10323481 {England and Wal•sl THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Mr8 E M Schlck MrWFUys Mr L G Reyna Zuniga Mr C B Whlte Mrs J Berento DrAL Blllstrom Ms B K Brown Mrs K M Clark MrsA Q Duran DrKSFung DrP N Hardon Mrs G ManuwakK8éemuèll8r Professor Y Marui (Appoin￿￿ 19April 20231 (Appoirrted 19April 20231 IApFdntgd 19Aprfl 20231 S•nior management K Ranyard Chief Executive Officer Charity ntsm￿r 1179470 Company numbor 10323481 R•gistsr•d offle• Tho Quay 30 Chann81 Way Southampton Hampshlre S014 3TG Indgp•ndont ex•mlner Moor8 Isoulhl LLP Tho Quay 30 Chann•l Way Southampton Hampshire S014 3TG THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) CONTENTS Pag• Trustees. report Independent examin8rf$ rap￿t Statement of flnancLal advwes B81ance sheèt 10 Notgs to Ih& finandal stalements THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIREGTORS. REPORn FOR THE YEAR ENDED 31 DECEMBER 2023 The lyusteas prgsont th8lr 8nnual and financial statements for the year ended 31 Decèmbar 2023. This TTU3tees Report meets the requirements for a Directors Report under company law. Tha finandal statamants havo basn praparèd In 8ccordan¢è wkn ths aceounl£ng pollc40S Sot oul in nots 1 to tho financial statements and comply with the tnJ5Vs memorandum and artid85 of 85soryation, Ihe Companies Act 21x16 and "Accounting and Reporting ty Charitses: Statement of Reoynmended Practice appficable to charities pr8paTlng their accounts in accordance with Ihe FmancAal Reporting Standard applicabte in the UK and Republ￿ of Ireland IFRS 1021. (affective 1 January 20191. Oblectr•M and aGtlvttS08 The W￿d Transplant Federation is a Company Llmf(ed by gu8f8nttse. and registered as a company under number 10323481. ￿abIlity IB limited whereby the members, who are also the trust883 undertake to contrSbute a sum not exceeding £10 in the ovenl that thè ¢haTitabl8 company is wound up. Tho Company is also a r8gisl8r8d charfty und8r number 1179470. Tha Chartty'$ oblacts 8r•'.- The advantxmenl of amateur SPDrt through Ihe promoti¢Jn of sporknng acbvty amongst Tecipk?nts of organ. lissu and cdl transplants. as well as living donors and donor families. The athancemenl of heaNh through the promotion of the study of biological and dinlcal probl￿nS of organ transplantation in order to impmve the health of recipients of or9an. tissue and cell transplants. atfvan¢em8nt OF ￿U¢￿tiON of the gen8rn1 publi¢ in relation to lh• bsneffts of ty93n, tissue and cell transplantatlon, Including 8duCa￿on about organ donalon and rabslng awareness of the W0￿￿￿e shortage of donor organs for transplantation, as well as the dissemination of new knowledge arising out of the study of biological and clinical problems of organ transplantation lo the transplant rJ)mmunty and to the genera1 public., and th8 promotion of Ihg mental and moral improvemont omongst thg communty of rec4pi8nts of organ, tIs8u8 and cell transplants. as well as Irving donors 8nd donor famllles, through tha promolon of intornatlonal fri¢ndship 8nd r¢l•tton$ 8mcAigSt that communlty. Pubk benefft The Truslges confirrn th81 the work they undertake on behaff of tr8nsplanl recipients IB for the benefil ihrough the raising of awareness of the importance of Organ and tissue dorKJr registration and the development and Inclus￿ of support and physical activity programs acr08S the wortd for tranS￿an1 recipiènts. These program$ bon8fi1 tho public by ensuring this scarco fosouTC8 of donat8d Organs are 8ffectivdy usod by recApiants. lowertng tha cost of future health care needs and improving the qualty of lrfe of reapients. THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Adivttigs Asummary of the main aCtiV￿e8 ofthe Charity: - The delfvery of Ihe Summer Wodd Tran$plant Gomes IAprl 2023) wrfh $p(xls and $oclal events for tran$F4anl rg¢lJlgnts. livlng dty)or$ and dO￿r familles. - Pfeparalion and meawJTes lo hold the next Wortd Transplant Imnter Games in Marth 2024. - Preparabons for Ihe fitsl TranWBnt Football Woikl Cup In 2024. - Thè dglvery of the vjrtual Cy¢llng Challgnge open lo trans￿an1 r8¢lplgnts, Ilvlny donor families aThJ the transplant community around the worfd. givJng thern Ihe op￿rtunty to stay actlv8. engaged. Improve their skills or try a new sport. Contlnued Ilalson and support for the transplant communlty vAth a comprehanslva sodal madla plan pr￿dIng campaigns. competitions and infrjmiation. - The Implementation ol a Youth wogram, Tr8n3plant Next, whlch akns to gfve transplanted chlldr8n and youlh tha opportunity for support, developing lrfe skills and social inleraclion through webinars. new webpages and camps in addition to the launch of a global online distrtbution plattomi for sending TX the Transplant Teddy Bear to d)Ildren on the waltlng Ilsl or recently transplanled. - Thè prowsKJn of thg Transplanl Hub foNm wh8ro rg(¥Pi8nts the wider Iran8pl8nt u)mmunity intsracl olhw provKling suprxyt and soci81 inter8¢tKJn. - Th8 delNery ofTiansplant Hub Conversations videos shcfivcas￿g inl8rvi8ws with insFiring recpients. - Tho dwalopment of tho"Colabrat8 the Powèr of social madia campaign aThJ websit8 pagas introdu￿n9 thè Iransplant community to sports whleh th&y can participat8 in at th8 Wortd Transplant Gam&s tips, tricks, mot￿tional stratsglvs and guldgllnes. -The growth of the research uroup to fvrther assist the transplant community with their heaith and fitness. - Conllnued dellvery and improv8m8nt of a Ftt for Lif81 onlkne r8habllWaUon program {refft for Itfel to asslsl recipients in takino the fi(st steps to get actNe post-transplant. and showcase Ihese recipients to the public. thu5 promotiig organ donatlon and tran5plantotk>n. Additkjnal wgllnass pro9rams We￿ 8d¢Jod lo thg program ensudng a gr8at8r rawdè of $upport forth8 tr8nspl8nt Communty. - Ph)sting of a work3W at the ESOT Congress (European Society for Orgarb TranS￿antation) in Athens. Gre8C8 d&Jicated to the benefits of sport and actiw on pronw)tiThJ organ donation. assisting transF4ant youlh and helpHIg rghabllliatlon f￿ transplant reclplenls. THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 AchS•v•ments and p•rfomian¢o Swnificant aclivitos 8nd achiavements 89olnstoty8th8 Over thè repo￿n9 period the Worfd Transplant Games Feder8tksn direetly mel its objectNes- to promote amateur sporL lo impTove thg physic81 hgamh gnd ￿￿ntaI w8llb8ing of wpi6nts and th8 advancamsnt of 0ducaUon of tho general Publ￿ in relation to the ben8fts of don8tiM. Tho FwJ8ralion achi8v•d tlis through: The del￿&ry of tha Summ9r Wodd Transplant Gam8s In Porth. Australia IApril 20231 with sports and soc4al events for transplant redpl&nts, Ilvlng donors and donorfrdmllle9. During the repo￿ng P8Tlod WTGF mad8 major prgpaTalion8 for th8 WoN(J Trnnsplanl Wintsr Games in Bormio. Itaty Imarch 20241 and also the first Foolball Transplant World Cup in CeNla. Itaty {Sepl 20241. Also, the next Summer Worfd Transplant Games in Dresden. Germany (2025). The d8llvery of the virtual Cyding Challen98 Open to transplant reopieffjts. living donors. donortsmllies Ond the transplant community around th8 worfd, gNing them tho opkyJrtunlty lo stsy a¢lve. gngaggd, improve ÉhoSr skllls or ty a now sport. Tho Impl8m8ntallon of a Youth program, Tran3pknl Next, which aims to give transplanted thildren and youth th• opportunity for supporL developing lrfe skills and social interaction through webinars. new webpages and camps in addition to thè launth of a globBI onlina distribution platI￿M for sending TX the Transplant Teddy Bear to children on the waitsng list or re¢onty tran$plantad. contInu￿ Ilalson and support for the tranwant communlty wSth o compf9hans￿g social madLa plan P￿￿d1￿j mpaigns, comFelitions and irfoTmation. The PTovislon of the Transplant Hub forum wh8r6 recipients and the wider transplant crAnmunty can intera vAth each other promding support and social interaction. The dellvgry of Tronsplant Hyb COn￿r$alKIn$ VKlws showcasing intaNi&ws wrfh inspiring rerApients. The development of the"Celebr8le ths Power of Sporf 80cial mgdla campaign and wgbslto pages Introdu¢lng the transplant community to sports whi(* they ¢an partlapats In al the Wortd Tran$plant Gam¥$ wlth fjps, trf¢ks, mollvauonal Strat￿leS aThJ guidelin•8. Th& growth of tha rgs8arch group to further assist th8 transplant c*)mmunity wrfh th￿r health and frtness. Continued dellvsry and Improvomgnt of g Fk for L￿01 onlnè rahabilitalion program (r8fit for lifel to assi8t recipients in ta￿ng the firsl Sto￿ to get activ8 POSt-Ir8nspYanL and showcasg th898 ￿pI￿nts to the publlc. thus promoting organ donauon and Iransplanlation. AddStional wellness program$ were added to the program ensuring a grnater rang• of support forthe transplant comrnunity. Hosting of 8 workshop at the ESOT IEurop8an SocA6ty for Organ Transplantstion Congress) in Alhens. Greece dedTr(xt8d to thè ￿n&fitS of sport and actmty on promoting organ donaknon. assisting transplant yOLth and helping rehabilttallon for transplant Te¢ipients. The Federalon has In Iha maln a¢hl8ved the obledves set out notsvbth8tsndln9 the reduc•d funds avalL3bla due to 8ncellatK•n of the 2021 Worfd Gam8s in ￿nseqUence of the COVID-19 wrus. FundY8l$lng Js a relat￿alY new acfjvty for the ￿GF And otyectwe setting Is a planned for 2024. THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 Flnanclal r•vlew The financial position as al th8 year end of 31 December 20231s exhlbited by the Charity's b81on¢a sh881 prosentsd in these accounts. This shows Ihat the chari￿s bjnds amount•d to $237.266 12022 $251.721). Of this total $67,036 applies excjusively to th6 Fit for Lrfel program12022- $109.4971 and $28.539 for the Youth prc¥Jram 2022- $35.101 I. Unrestrictsd funds wgro thorofoig ststsd 81 $141.691- 2022 $107,123). The Federation generated a suryAus on unrestricted fijnds of $34,568 (2022 defidi - $105.544). Tha Tru8t80s nsider the Federation's financial position as al 31st December 2023 to bo sound and healthy in Spite of Ihe ieduced income generated from the cosuy Summer Games in Perth In 2023, 8nd cafry over from COVID-19 Mlus. The prfnclpal source of fvnds emanal¢s from ttle host and c8ptt¥tion fees tharged lo Ihe host of the Summer Transplant Games. In 2023 thbs was h6k1 In Pèrth. Austrah'a. Dwin9 the repyting period $48,055 wa5 collecled on behalf ofthe LOC for Ihe Winter Gam&s Bomiio 118ly, due lo take place in March 2024. This represenled 30V. deposlts for 'Earty Blrd. reglstrafjons Bcross 13 ¢ounMes, and these fees were pald over on iecelpt of an Involce from the LOC In late Dec 2023. The l*sl two tranches of host fees for the Summer 2tr25 wer6 received from lh8 LOC in Drèsdèn, G8rm8ny, and we recewe an annual grant from the IntèmAUonal Olym$￿¢ Commltt8è IIOC}- $27.000 In 202312022- s30.￿0). In 8ddllk)n lo th8 8bov6, In the currenl year. other donations were received as follows.. $30,000 Transplant Genomics- allocated to the fit for Ivel Inillatlve. and $5,000 donati(￿ was received from theAmeriSoUr￿ Bergen Foundation (via Cencor¥Charitlos Twst) Other gam&s income induded sponsorshhps ofr. $10.000 was rec&1￿1 from Immucor in th8 USA, and $2.000 Trnnsplant Pr8gnan¢y R8gisty Inlemational The first ever Transplant World Cup Foolball is a major event planned for Sepl 2024. We are looknng towards lurther sponsorship opportunltSes for 2024 and also dfverslfylng fvndral$kng opportunities. The Truslees agragj to plac8 somè cash r8sarv8s on Instant A(￿sS d6pogit to maximise pa5sNe Ino)me In the ojrrent hiyhgr inlaresl rat8 ewnomy- tho pro￿5 vrd5 (x)wThenced in the reporting period with HSBC bank. Thp Trustees a(*novAedge their respon8ibility to Identify and manage rlsks. the Trustees meet and rèvlaw the Variol￿ risks to which the charity is exposed including governan￿ operath)nal finanaal extemal and rogulatory factors. The prfnclpal rfsks remaln. the Inablllty to encourage ¢I￿eS to bld for thè Games. Thls has bB8n mI￿gated through a review of the bidding proc8ss of U)e Games. contra¢tgd h¢)st organlsallon for ea¢h Summ&r armj Winlei Game¥ collect8 a ￿pItatIon fee from every r89istérÈd participant on b8h8lf of the Federa140n. We have experienced delays in these frjnds being handed ovar to the Federatknn In the past. The r￿k of polenljal IOSB of fvnds Is now mrflgal8d thiough dear lem)s In tho wnlr8¢t. Going forward. we are examiniro the practlcal Impllcallons of th8 Federatton collaclkng the capitslion fees dlrectly from participanls. G￿n9 cthycèm The World Transplant Gam¢$ F¢d¥ration ha$ boen In ¢xlslenco for ovor 45 ￿r$ arNJ the Twstees believe that ther8 ar8 no matèrial une8rtalntl8s whlch would pravant the dwrity ¢ontinuing to operate in its current fom). THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Roser￿S policy The Trust8as hav8 oxamin8d tha Charivs Tequirem8nt for reserves in light of the main risks lo Ihe Federation. Th• Tru8ta8s undèrstand that Nq8fVg8 8r8 n88d8d to brtdga th8 gap botsv8on spending and rec8lvlThJ Incoma and to cover unplanned expgnditure. In generdl, the major outgoing$ in respoct of summor and winter Gamo$ comprise Trustges. travel gXP8nses and G¥m85 8xpens8s whith arè larg8ty fund8d by r￿lpt of partiapant caprtation f88S and host fee5. Thls also ensurt3 th81 an adequaté working bal8nco of fvnds 8xlsts to covw tha day-ttrday suKp)rt costs, the largest item of which cornprise5 Staffing and travel and subsistence costs. At th& yo8r end the Fod9raOon had fr9e resorves IbeSng thcw reservos not vAthln rg$trtcted lund$. nor tied up In fixad assaL%l of $140,704 {2022- $105.474). The Federation hokjs restricted fijnds of $95.57512022 $144.5981 relating to the Ff( for Lrfel programme fijnded by spon8orshlp from Novartls In 202012021 and youth program funds Tal￿d by tha LOC in 2021 for the SK Anywoy. Thgso ongolng programs of In￿atIV&S undor thesa bann8rs and exp8ndibJr8 is slriclly monltor8d. Strudur•y gov•rnAnc• and m8nagèm•nt Tho trust ￿$ a company Ilmited by guarantsg and is governed by its mgmorandum arKI artldes of a580ciation. The liabil'ty of the members, who are also the Trustees of the Charity Is Ilmlted. Members agree to contribute a wm not exceeding £10 In the event of a wlndlng up. The Feiler8tfion Is made up of Member Counlries lone representstive organisation per ￿unty) from around the who 811 work for th¢ promotion of 0￿0n and tis$ug donatlon and tho advanckmont of hgahh ￿￿thIn transplant Jpulations. This bo and mov•m•nt in funds 34.568 149.0231 (14,4551 (105,5441 {44.4021 {149,9461 Re¢oncillMtion of funds: Fund balances al 1 Jarwary 2023 107,123 144,598 251.721 212,667 189.000 401,667 Fund balances at 31 D0￿mber 2023 141.691 95,575 237,266 107,123 144.598 251,721 The statement offinand81 ¥¢lfvrfles Indu¢Jos 011 goin8 and losses recognised in the year. Ml inc¢me and •xponditur8 d8riv& from conlinuing aclivitses. THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET ASAT31 DECEMBER 2023 2023 2022 Notes Flxed ass8ts Tangibl8 ass&ls 12 987 1.649 Currènt a$$•ts Stocks Debtors C85h 8t bank and in hand 13 14 4.840 11.012 250,547 23.316 2S5.412 283,828 286.399 Credltors: amounts falllng duo wlthln ono yèar 15 (47.349) 116.327) Not current ass•ts 236,279 250.072 Total a$wts curront Ilabllltl 237.266 251.721 Net Assets 237.266 251.721 The funds of the tntst RestrfctÉd income funds Unrestrfctad l￿d$ 17 95.575 141.691 144.598 107,123 237,266 251.721 The company ts 8ntitlad to th6 9xomption from thg audit requirement contained in s￿tion 477 oflhe Companbs Act 2￿. the year ended 31 Dec8mbèr 2023. The dir8Ctors acknowledge their responsibilities for comptying Wtth the r8quirements of Ihe Companies Acl 2006 with respect to accounting recDrds and the preparallon ol financlal statements. The members have not requkad the ¢omp8ny to obtain an audit of ils finandal statements for thg yoar in queslion in a¢cord8nee wth sgction 476. These financAal statements have been p￿pared In 8ccordan¢o wtth the provisions applicable lo compani89 subJ￿i 10 th8 small wmpanlas ragim9. The finand alemeirt3 were approved by Ihe trustees on 15 July 2024 C Bwhit Trust•• Company r9gistraUon number 10323481 {England and Wales) 10- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 A¢￿untIng pollcl•s Charlty Inlomiatlon Th8 Wortd Transplant Gan￿3 Fed8ratlon Is a pfvate company limited by guarantee In￿rporated In England 8nd Wales. The registered offie* is The Quay. 30 Chann81 Way, Southampton, Hampshire. S014 3TG. 1.1 A¢¢ountlng ¢onveDtlon The finanoal sts18mants have been prepared in aC￿rdance with the trusfs memorandum and artid8s of association. the Companies Act 2006, FRS 102 Yhg Financial Rèwrbng Stsndard aP￿Icable in the UK and Republlc of Ir8land' I"FRS 102.1 and the Charities SORP 'A¢counling and Reporting by Charrtses.. Stslement of Recommended Practic8 aprAlc*ble to charrties Preparing their accounts in ?￿rdance with the Finan￿al Reporung Standard appllcablo In the UK and Rgpubllc of Irgland {FRS 1021" leffecbve 1 January 20191- The trust is a Public Ben8fft Entity as defined by FRS 102. The trust ha8 tsken *Jvantoge of the F&ovision¥ in th• SORP for ehartO8s not lo prepare a Statemenl of Cash The financlal stst¢m&nts are Pfepared in VS d(Alars, which is the fvnctional rArrgnty of thè trust Monatary amoLEnts In these financial stalements are roundgd to the nearest $. The financial stalgmgnl$ hav• b88n prepared under tho hlstorfcal cost convention. The prinapal act￿ntIng Fdiaes adopted are sel out below. 1.2 Going eone•rn At the ￿me ol approving the fin4n FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng poSlcl•* (Contlnu•dl Baslc Ilnanclal as$•ts Basic financlal assets. whlth Indutle debtors and cash and bank balances, are InFfjalty m&asuT8d al transadion prfce induding transaction ¢osts and are subsequently carried at amorlised cost using the thtive intèrèst method unless the arrangement Ix)nstitutes a financing transadion. vthera tho transaction Is rneasured at the present value of th8 future receipts dw)untod at a market rale of interest. Finanri81 assots das$ff￿￿ as receivabl• wilhin one year are not aTh*Ntis8d. 84sl¢ fin•nel•lllabllltle¥ Basic finonch?I Ilabilities, induding crodknrs and bank loans are inrfi811y recognis•d at transaction Price unless tho arnangemenl constitijtes a financlng transaction, where the debt instNmènl Is measured at the present value of the future pa￿nents discounted at 8 m8rk8t rata of Int8f8sL FlnancLIl Ilabllhi&8 dassmod as payab vrithin one yo8r aro not amorbsed. Debt instrum8nts aro 8ubgoqu&ntty c4rri$d al amortised cost. uslng the oflocfjvo Interest rats rnothod. Trade creditors are oblig8lion8 to pay for gr￿S or services that have been ?￿U1r8d in the ordinary CA)ur58 of owr8￿On$ from suppllers. Amounts payable a￿ dasslfied as current Ilabilities rf payrnenl 1$ du& ￿thIn on& year or loss. If not. they are presenltrd as non-current Irabilities. Trade cYeditor3 are r•eo9nised InitSalty al transadion prio8 And subsequently measured 8t amorb$ed cost using the èffective intsresl meth¢>J. Dern¢ognltl¢)n of flnantlal Ilabllltlg$ Finanaal liabilities ar& derecognised when the trust's wntractual oblwJaliorts expire or are dischwged or cancelled. 1.11 Taxatlon The charity meets th8 definition of a charitsbl8 companyfoT UK corpordtion tsx purF¥ises. 1.12 Employ•e benefi The cost of any unused holiday entmgment Is rgcognlsed in thè ￿rIOd in whlch tho employoe's s8Nic8s are r&¢gived. Temiinallon baneffts are recognised Immedlately as an oxpfyn$g wh8n the trust is dgmonstrabty commttied to tenninale the ern￿OY￿nt of an employee orto provlde tsm)Inatlon ban8fi1s. 1.13 Retlrement be￿11￿ Paym8nts to defined contrIbu￿n ralrgm8nl b6n8fi18chemes are ¢harggd a$ an gxp8ns0 as they fall due. 1.14 Ftsr•lgn èxchange Transactions in cJJThencies other than US dollars are recorded al the ratos of oxchange prevailing at the dales of th¢ transacllons. At each repo￿n9 end date, monetary assels and liabilities that are donomlnatad Sn olh8r Jrron¢le$ 8r¥ retranslated at the rale5 prevaling on the reporbng end date. G¥ln$ and lossès arising on tran81alion In thè ￿riOd are induded in 8tatsmnt of ffinanoal 8cUvlde8. 1.15 Change In fOrn￿t of accourts As a result of a review of hems of income and expondilurè, and movlng the preparation of the 31alutory accounts onto accounting software a number of comparative ffigures have been amended to be cy)nsiStenl with tha cuThant year posllngs. 13- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Incom• from donations and l•gaci•s Vnrestrlct¢d Ro$lr+ctod lund$ funds 2023 2023 Total Unrostrlctgd R•strtcted funds fvnds 2022 Totsl 2023 2022 Donations end 8ponsoT$hipg 2,065 64,865 30,201 5.709 35.910 Don•tion$ and gllts Int$mation81 Olympi Commlttee dOnat￿n Flt ft>r Llfgl Tran8tlant GeTh)mics Cencora Ch8rftlÈg Twst- Beigen Foundation Onbn6 platlomis Fll for L ￿et Incajme Youth Programme ODAC IOC event spK)nsorship 27,C4XI 27.000 30,Otw) 30.000 30,000 5,000 BOO 334 1.731 201 201 509 152 334 1.731 509 152 5.048 5.048 62.8 2.065 30,201 5,709 35.910 Incomè from eharltablè actlvltl•• Unrestrlcted Unr86trlct•d funds funds 2023 21122 Host fees Perth 2023 Host fees wfwG BorfflN) 2024 Host fèès Dr8sden 2025 Other games1ncA)me- Includlng sponsorshlps Counlry membership subscriplions 116.074 48,055 61,616 12,OCKI 15501 20,175 237,195 119.175 14- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANGIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 InMm• from oth•r tradSng actlvltl•s Unr•strlctod Unr•strlct•d funds fund$ 2023 2022 Fundrni$ing evonts 9.941 Exp•ndltur• on rnljing fund• Unrnstrletsd UnrMtrl¢tsd fund$ funds 2Q23 2022 Fundraising and publl¢lty rtual event eX￿n 2.292 Exp•nditur• on charit*bl• acilvltlo¥ 2023 2022 Dir•¢t costs Depreu8tK)n ond lrnpalTmonl Ggmas axpandiluro Gomes travel o)sts IOC event expenses County d￿￿10pment prc*Jramme grants Awarongss and odut4tion Marchandise and stock movement Games sothyare includlng reglstrallon sy*orn Flt for Lifel Inibati Youth Programme 44,290 23.425 317 21,626 8,414 16.091 20,146 {2.1911 7.408 42,795 8,293 30,400 14.863 144,180 105,609 Sharn of support and gov•man¢o costs Is•• not• n Support Govemance 169.879 10.105 188.966 12,456 324,164 305.031 Analy¥ls by fund Unrestricted funds Restricted ft4nd¥ 273.076 51,088 254,920 50,111 324.184 305,031 15- THE WORLD TRANSPLANT GAMES FEDERATION {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support ¢o$ts •11o¢•tsd to •ctlvltl¥$ 2023 2022 Sl8ff costs Staff travel Conltaelor costs Rent Insurance Accounting and pa￿<￿1 Forèign curréncy galns and lo￿8 offi￿ exp8nses Printing. distribution and ￿pbSite Bank charges Govem8nce o)$18 104.976 4,980 32.012 3.757 1.165 8.262 3,617 5,600 4.377 1.133 10,105 40.714 17.5(N) 5,898 1,854 3,938 1.283 12,456 179,984 199.422 Anaty¥ed belween: Exp8nditui8 on chariiable aLlivitig$ 179,984 199.422 2023 2022 GovernAn¢o ¢osts ¢omprl$•: Accountancy Insurar￿8 (frusts9S and Offic9rs) 8,696 3.780 3,870 10.105 12,456 Net mov•ment In funds 2023 2022 The net movement in fvnds staled after charging11￿edIting). Depreclolon of oym￿j tarwJlt49 fLx¢d assets 661 988 Tru8trt8 None of the trustees {or any Fwsons ccnnectod vAth thèm) rac8lv8d any ramLmarallon or bgnoffts from the trust durtng the year. 10 Employeès The averago monthty nUM￿r of 8mploy8os during th¥ ygar was: 2023 Nurn￿r 2022 Nurn￿r 16- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Employ (Contlnu•d) Employmont co•ts 2023 2022 Wages and salaries Social securTty costs other pgnsbn costs 97.740 4.322 2,914 92,760 4.184 2.740 104,976 99,684 Thè numb8r of 8mploy8as whos• annual romuneration was more Ihan $75,000 18 ¥8 followg.. 2023 Numbor 2022 Nunbb•r $75,001 to $85,000 R•mun•ratlon of k•y manag•m•nt p•rsoTrno1 Th& remuneralon of key management ￿rSonnel was as follthv8'. 2023 2022 Aogregate compensation 81,670 65,719 11 Taxallon The charity is exempt from laxation on rfs aCtivrfi￿ bèeausè all NS Incom• is appl￿ for charitsbl• pUrpo￿S. -17- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2023 12 T•nglbl• fix•d 4880ts omput•r •qulpm•ht Coit At 1 January 2023 3.965 At 31 Dec8mb8r 2023 3.965 D•pro¢latlon •nd Impalmient At 1 January 2023 Deprecialion charged in the 2.317 At 31 December 2023 2.978 Canylng amount At 31 December 2023 987 At 31 D￿mber 2022 1.649 13 Stocks 2023 2022 Finished goods arKI goods for rasal8 4.840 4,840 14 D•blors 2023 2022 Amounts falllng due wlthln one year: Trade debtors Other debtors Prepayments and aCcn￿d income 18,062 559 4.755 1.490 9,522 23.376 11.012 18- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 15 Cr•dltors: amounts f•lllng du• wlthin on• year 2023 2022 Othertaxalon and sodal $8curlty Trade credftors other credito Accru815 and dèf•rwl Incom• 7,747 47.349 16,327 16 R•tlr•m•nt bon•fft 8ch•m•s 2023 2022 D•fin￿ contribution 8ch•moB Charge to kvofft or loss rosp8Ct of defined contribubon schemes 2,914 2.740 The trust operat&s a defined c47nfribution pa￿lOn 3cheme for all qualrfying &mploy8eg. The assgts of sdbeme aro hekl soparatety from tho* of thg tsusl in an independently administered fuTrJ. 17 Ro•tri¢t•d fund* Th• r¢strf¢ted funds of the charity c4Jmwise the unexpendtrj balancts of donafjon8 and grants held on trust subject to I￿ndI￿On9 by donors Bs to how they may be used. At 1 January 2023 In￿rnIng R•sourc8 r•sOUr￿ •xp•nd•d At31 mb•r 2023 Fk for Lffel Youtt) Program 109,497 3S,101 142.7951 18,293) 67,036 28,539 1.731 144,598 2,065 {51,088} 95.575 Pr•vioLt¥ ytAr. At l January 2022 Incomin9 r•sources Ro$ourco$ expend8d At31 DoG•rnber 2022 Frt for Lifel Youth Programme ODAC- IOC evont sponsorshlp 139,388 49,612 130,4001 114,6631 15,0481 109,497 35,101 152 189,lJOO 5,709 (50,1111 144,598 19- THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 Restrieied fund¥ {Contlnued) The Fit for Lrfel rostricted fund bs to c￿tInue work and dèvèlopmènt of programmes aimed at g1gvating thè wnportan￿ of physlcal at 81118V8ls. It is alloratgd to inilialwes which promote actwty post transplant, ald In rehabllltalon in 8ws of exerdse, nutribon, and Mental wellbeing and indudes 'Bllllon Stsp8 Challongg.. Immuo)r w(5casls and virtual events. and conlribute to work in the area of TeBearch, gducation, ar￿ Community eryJagement. The Youth Programma is a proloct wher6 transplant￿ young pgople are FKovided the opportunity for supptyi, developing I￿e skills and sodal interacts￿. 18 Unrnstrlct•d funds The unreslrfcled fijnds of Ihe ¢h8rity comprise the unexpended balances of donations and grants whieh #re not svblect to SP8eific Conditior￿ by donors and grantors as to how they may be usèd. These irhclude design8￿j fvnds which have been set aside out of unrestricted funds by thè trnstees for speThfic purposes. At l January 2023 Incomlng resources Rosourcos oxp•nd•d At31 D•egmber 2023 Gen¢Tal 107.123 309.936 (27S.368) 141.691 Prevlous y•ar: At 1 Jarhuary 2022 Incomln9 r•aouree¥ Ro#ource¥ exp•nded At31 D•G&m￿r 2022 General fund# 212.667 149.376 {254.920) 107.123 19 Analygis of not ags•ts b•tw••n funds Unrnstrletèd funds 2023 Rtr$trlctod lund8 2023 Total 2023 At 31 D•c•mber 2023: Tangible assets Current 8ssgts1{li8bilitiesl 987 236.279 140.704 95.575 141.691 95.575 237.266 THE WORLD TRANSPLANT GAMES FEDERATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 19 Analysls of not ￿•ts botwn funds {Contlnu•d) Unr•strlet•d R•strlct•d funds funds 2022 2022 Total 2022 At 31 Dèe•mb•r 2022: Tangible assets Current assetsl{li¥bilitresl 1.649 105,474 1.649 250,072 144,598 107.123 144,598 251,721 20 R•latsd party transaction8 There woro no dls¢losable related party transadion3 during the ytar 12022 - none). Travel 8xpenses in relaknon lo the Garnès undèrtak•n ware Incurred on behaw of Trustees at a cost of £16745 {2022- £14.658}. 21