2021-12-31-accounts - International Gaucher Alliance

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Charity information
Trustees' Annual Report
Statement ofdirectors'		responsibilities	16
Independent Examiner's		Report	18
Funds Statements:-
Statement of Financial	Activities		20
Movements in funds			21
Revenue Funds			21
Income and Expenditure		account	22
Balance sheet			23
Notes to the accounts			24

		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2021	2021	2021	2020
				F
Income &Endowments	from:
Donations 8 Legacies		116,050	161,661	277,711	225,964
Charitable activities		15,856		15,856	6,745
Total income		131,906	161,661	293,567	232,709
Expenditure on:
Charitable activities		101,900	165,591	267,491	190,820
Total expenditure		101,900	165,591	267,491	190,820
Net income for the year		30,006	(3,930)	26,076	41,889
Transfers between funds		(9,713)	9,713
Net income after transfers		20,293	5,783	26,076	41,889
Net movement in funds		20,293	5,783	26,076	41,889
Reconciliation offunds:-
Total funds brought forward		202,606		202,606	160,717
Total funds carried forward		222,899	5,783	228,682	202,606

International Gaucher	International Gaucher	Alliance	Alliance	Alliance	Limited - Resources applied	Limited - Resources applied	Limited - Resources applied	in the year ended 31	December
2021 towards fixed assets for					Charity use:-
								2021	2020
Funds generated in the year		as		detailed	in the SOFA			26,076	41,889
Resources applied on functional				fixed assets					(2,503)
Resources applied on Intangible				assets				(2,184)	(19,056)
Other applications offunds
Net resources available		to		fund charitable activities				23,892	20,330
The notes attached on	pages 24				to 34	form an integral	part ofthese accounts.
Movements in revenue			and capital			funds for the year ended		31 December 2021
Revenue accumulated	funds
					Unrestricted		Restricted	Total	Last year
						Funds	Funds	Funds	Total Funds
						2021	2021	2021	2020
						F	F	F
Accumulated funds brought		forward				202,606		202,606	160,717
Recognised gains and losses			before			30,006	(3,930)	26,076	41,889
transfers
						232,612	(3,930)	228,682	202,606
(From)/To unrestricted revenue				funds		(9,713)	9,713
Closing revenue funds						222,899	5,783	228,682	202,606
Summary of funds					Unrestricted		Restricted	Total	Last Year
						and	Funds	Funds	Total Funds
					Designated funds
						2021	2021	2021	2020
Revenue accumulated funds						222,899	5,783	228,682	202,606

Companies Act 200	6
							2021	2020
								F
Income
Income from operations							293,567	232,709
Gross income in the year		including		exceptional		items	293,567	232,709
Expenditure
Charitable expenditure,	excluding		depreciation		and amortisation		225,320	148,593
Depreciation and amortisation							4,846	1,452
Governance costs							37,325	40,775
Total expenditure in	the year						267,491	190,820
Net income before tax	in	the financial year					26,076	41,889
Tax on surplus on ordinary		activities
Net income after tax in	the financial			year			26,076	41,889
Retained surplus for	the financial year						26,076	41,889

			Notes		2021		2020
Fixed assets
Intangible assets			11		18,408		19,056
Tangible assets			12		3,789		4,637
Investments held as	fixed assets		13		100		100
Total fixed assets					22,297		23,793
Current assets
Debtors			15	22,864		2,002
Cash at bank and in		hand		220,505		180,196
Total current assets				243,369		182,198
Creditors: amounts		falling due within
one year			16	(36,984)		(3,385)
Net current assets					206,385		178,813
The total net assets		ofthe charity			228,682		202,606
The total net assets		ofthe charity are	funded	by the funds ofthe	charity, as follows:-
Restricted funds
Restricted Revenue	Funds		19	5,783
					5,783
Unrestricted Funds
Unrestricted Revenue		Funds	19	222,899		202,606
					222,899		202,606
Total charity funds					228,682		202,606

						2021	2020
						f	F
The net	surplus	before	tax in	the financial	year is stated after charging:-
Amortisation and		depreciation		ofowned fixed assets		4,846	1,452
Trustees'	remuneration					34,325	40,775
Pension	costs					1,617	1,786
Independent Examiner's			Fee			3,000

es to the Accounts for the year ended 31 December Donated goods, services and facilities	es to the Accounts for the year ended 31 December Donated goods, services and facilities	2021
Current year		Current year	Prior Year
		Unrestricted	Total Funds
		Funds
		2021	2020
Includedin	Legacies and Donations:-
Donated goods and services		34,325	40,775
		34,325	40,775
Prior Year		Prior Year	Prior Year
		Unrestricted	Total Funds
		Funds
		2020	2020
Included in	Legacies and Donations:-
Donated goods and services		40,775	40,775
		40,775	40,775

Staff costs	and e	moluments
Salary costs								2021	2020
								f
Gross Salaries excluding trustees and key			management personnel					39,081	31,235
Employer's National		Insurance for all staff						8,889	8,547
Employer's operating		costs ofdefined contribution				pension schemes		1,617	1,786
Salaries and	benefits	paid to key management		personnel				60,703	55,821
Directors' and	volunteers' fees for services		donated			to the charity as detailed	in note 9	34,325	40,775
Total salaries, wages and related costs								144,615	138,164
								2021	2020
								Number	Number
The average	number	of full time staff employed		in		the year was			1
The average	number	of part time staff employed			in	the year was			2
The average	number	of all staff employed	in the		year was				3

Staff costs and emol (continued)	uments
						2021	2020
						Number	Number
The estimated number	ofall staff employed	as above
The number ofemployees whose emoluments		including taxable benefits but			excluding
employer's pension contributions fall into the following bands				were:-
						2021	2020
f60,001 to 670,000
The cost to the chairty	ofsenior management		personnel	remuneration	included	the following:
Gross wages and Employer's National Insurance			contributions			66,255	62,559
Contributions for the provision of money purchase			pension			1,319	1,314
						No	No
Numbers ofsuch staff	to whom benefits are	accruing:-
Under money purchase	pension schemes

Remuneration	and payments	and payments	to volunteers	and to Trustees and persons connected	with them
					2021	2020
						F
Remuneration	payable	to trustees orconnected		persons
Directors' and volunteers'		fees for	services donated	to the charity	34,325	40,775
Total remuneration					34,325	40,775

	Current Year	Current Year			Received	Deferred
					deferred	at year	end
					in year
	Pfizer work	programme			2,136	2,136
	International	Working	Group on	Gaucher Disease	9,143	9,143
	Total				11,279	11,279
10	Deferred income -Restricted			funds (continued)
					2021		2020
					F
	These deferrals are included			in creditors	11,279


Intangible Fixed Assets	2021	2020
Goodwill:
Cost
At 1 January 2021	19,056
Additions	2,184	19,056
At 31 December 2021	21,240	19,056
Amortisation
Provided during the year	2,832
At 31 December 2021	2,832
Net book value	18,408	19,056

	Current Year	Plant 8 Machinery
	Cost
	At 1 January 2021	8,250
	Additions	1,166
	At 31 December 2021	9,416
	Depreciation
	At 1 January 2021	3,613
	Charge for the year	2,014
	At 31 December 2021	5,627
	Net book value
	At 31 December 2021	3,789
	At 31 December 2020	4,637
13	Investments held as fixed assets
			Investments
			In
			subsidiaries
	Carrying values ofinvestments
	At 1 January 2021		100
	At 31 December 2021		100
	Analysis between fair value and historical cost
	Investments as above held at historical cost, less any write down		100

statements	ofthe	subsidiary is:-
			2021	2020
			F	F
Assets and Funds
Aggregate	amounts	of liabilities	(6,988)	(2,902)
Aggregate	amount	offunds	(6,988)	(2,902)
Profit and	Loss
Turnover			509,511
Expenses			(513,597)	(3,002)
Net loss for the year after tax			(4,086)	(3,002)

15	Debtors
						2021	2020
	Amounts owed by group		undertakings	and undertakings	in which the charity has a
	participating	interest				22,864	2,002
16	Creditors:	amounts	falling due	within one year		2021	2020
	Accruals					22,812	568
	Deferred Income - Restricted funds					11,279
	PAYE, NIC	VAT and other taxes				2,519	2,420
	Other creditors					374	397
						36,984	3,385

						2021	2020	2020
						F		F
Administration fees						1,104		497
During the year the company		has recharged	costs		to the Gauchers Association	Limited and to its subsidiary	International
Gardian Limited as follows:
The Gauchers Association	Limited Consultancy			fees			4,416
The Gauchers Association	Limited Administration				fees			197
International Gardian Limited		Administration	fees				2,	102

At 31 December 2021	At 31 December 2021	Unrestricted	Restricted	Total
		funds	funds	Funds
		6		F
Intangible Assets		18,408		18,408
Tangible	Fixed Assets	3,789		3,789
Investments held as fixed assets		100		100
Current	Assets	226,307	17,062	243,369
Current	Liabilities	(25,705)	(11,279)	(36,984)
		222,899	5,783	228,682
At 1 January 2021		Unrestricted	Restricted	Total
		funds	funds	Funds
		6		F
Intangible Assets		19,056		19,056
Tangible	Fixed Assets	4,637		4,637
Investments held as fixed assets		100		100
Current	Assets	182,198		182,198
Current	Liabilities	(3,385)		(3,385)
		202,606		202,606

Change in total f	u	nds ove	r the	year as show	n in Note 18,analys	ed by individu	ed by individu	al funds	al funds
					Funds brought	Movement in		Transfers		Funds carried
					forward from	funds	in 2021	between	funds	forward	to
					2020			in 2021		2022
						See Note 20		See Note	21
							f	f
Unrestricted and designated			funds:-
Unrestricted Revenue		Funds			202,606		30,006	(9,713)		222,899
Total unrestricted	and designated			funds	202,606		30,006	(9,713)		222,899
Restricted funds:-
Eurordis Funding							1,619	(1,619)
Gene Therapy							60				60
Sanofi work programme							(10,693)	10,693
Access to Medicines		Africa					(24)		24
Pfizer work programme							5,723			5,723
IWGDD							(615)		615
Total restricted funds							(3,930)		9,713	5,783
Total charity funds					202,606		26,076			228,682

				Income	Expenditure	Movement
						in funds
				2021	2021	2021
						F
Unrestricted	and designated		funds:-
Unrestricted	Revenue	Funds		131,906	(101,900)	30,006
Restricted funds:-
Eurordis Funding				1,619		1,619
Gene Therapy				5,000	(4,940)	60
Sanofi work	programme			56,537	(67,230)	(10,693)
Access to Medicines		Africa		71,955	(71,979)	(24)
Pfizer work	programme			23,502	(17,779)	5,723
IWGDD				3,048	(3,663)	(615)
				293,567	(267,491)	26,076

Details oftransfers betwe	Details oftransfers betwe	e	n funds	n funds
The transfers shown in note			19above are:-					2021
To/(from) grants and	Unrestricted Revenue fixed asset funds'.		Funds	in accordance	with the accounting	policy 'Accounting	for capital	(9,713)
To/(from)	Restricted Revenue	Funds						9,713

Donations,		Grants and Legacies	Grants and Legacies	Grants and Legacies	Grants and Legacies	Grants and Legacies	Grants and Legacies
								Current year	Current year	Current year	Prior Year
								Unrestricted	Restricted	Total Funds	Total Funds
								Funds	Funds
								2021	2021	2021	2020
								F	E	F	f
Revenue grants and				donations			from non
public bodies
Gift Aid Donations			from		subsidiaries			2,612	1,619	4,231	4,259
International Disease	Working			Group on Gaucher					3,048	3,048
Orphayme								8,000		8,000	8,000
Avrobio								21,125		21,125	11,820
Prevail								9,988		9,988	4,988
Frecline
									5,000	5,000
Sanofi									56,537	56,537	12,629
Takeda								40,000	71,955	111,955	47,000
Pfizer									23,502	23,502	75,000
GAIN											4,993
Centogene											6,500
SCD											10,000
Total private		sector		revenue		grants		81,725	161,661	243,386	185,189
								Current year	Current year	Current year	Prior Year
								Unrestricted	Restricted	Total Funds	Total Funds
								Funds	Funds
								2021	2021	2021	2020
Donated goods and				services
Directors' and services		volunteers'			donation		of	34,325		34,325	40,775
Total donated		goods and services						34,325		34,325	40,775
Total Donations,				Grants		and Legacies
Total Donations, Legacies			Grants and					116,050	161,661	277,711	225,964

Current year			Current year	Current year	Current year	Prior Year
			Unrestricted	Restricted	Total Funds	Total funds
			Funds	Funds
			2021	2021	2021	2020
Primary purpose	and	ancillary trading
Consultancy fees	receivable		15,856		15,856	6,745
Total Primary purpose trading		and ancillary	15,856		15,856	6,745

			Current year	Current year	Current year	Prior Year
Current year			Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
			2021	2021	2021	2020
Total income from charitable		trading	15,856		15,856	6,745
Total from charitable	activities		15,856		15,856	6,745

		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
Current Year		Funds	Funds
		2021	2021	2021	2020
Gross wages and salaries activities	- charitable	40,836	58,948	99,784	87,056
Employers' Nl - Charitable	activities	3,669	5,220	8,889	8,547
Defined contribution pension costs- charitable activities		656	961	1,617	1,786
Travel and Subsistence - Activities	Charitable	988		988	23,100
Miscellaneous Purchases		25		25	49
Total direct spending		46,174	65,129	111,303	120,538

				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	Total Funds
Current	Year			Funds	Funds
				2021	2021	2021	2020
				F	E	F	f.
Grants	made to	organisations			71,979	71,979
Total grantmaking		costs			71,979	71,979
Breakdown of Grants made to organisations
				Current year	Current year	Current year
Current	Year			Unrestricted Funds	Restricted Funds	Total Funds
				2021	2021	2021
Grant to	FYMCA Medical		Ltd		71,979	71,979
					71,979	71,979

Support costs for charitable	Support costs for charitable	activities
			Current	year	Current	year	Current year	Prior Year
			Unrestricted		Restricted		Total Funds	Total Funds
Current Year			Funds		Funds
			2021		2021		2021	2020
			F					f
Employee costs not included		in direct costs
Training and welfare - staff				114		85	199
Recruitment expenses				171		365	536
Entertaining				79			79	147
Premises Expenses
Rent payable under operating		leases	2,617		1,943		4,560	4,560
Administrative overheads
Telephone, fax and internet				731		343	1,074	1,466
Postage				47		35	82	93
Stationery and printing			(1,799)			269	(1,530)	2,800
Membership subscriptions			2,177		1,315		3,492	3,384
Equipment expenses				98		73	171	244
Software licences and expenses			2,429		1,542		3,971	5,400
Liabilty and contents insurance				1,190		883	2,073	1,683
Sundry expenses			3,456		2,565		6,021	(2,375)
Admin recharge				994		805	1,799	4,954
Professional fees paid to advisors other than the auditor				or examiner
Accountancy fees other than examination or audit fees						837	1,965	1,272
Consultancy fees				1,574	1,685		3,259	1,566
Other legal and professional				389	13,445		13,834	2,326
Financial costs
Bank charges				224		229	453	535
Depreciation 8 Amortisation	in	total for	2,782		2,064		4,846	1,452
Total support costs - Current		Year	18,401		28,483		46,884	29,507

		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
Current	Year	Funds	Funds
		2021	2021	2021	2020
Independent Examiner's fees		3,000		3,000
Trustees'	remuneration	34,325		34,325	40,775
Total Governance costs		37,325		37,325	40,775

	All the expenditure	in	the prior year was unrestricted.
31	Total Charitable	expenditure
				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	Total Funds
	Current Year			Funds	Funds
				2021	2021	2021	2020
				F			f
	Total direct spending			46,174	65,129	111,303	120,538
	Total grantmaking		costs		71,979	71,979
	Total support costs			18,401	28,483	46,884	29,507
	Total Governance	costs		37,325		37,325	40,775
	Total charitable expenditure			101,900	165,591	267,491	190,820
	All the expenditure	in	the prior year was unrestricted.

All the	expenditure in the prior year was unres	tricted.
		Prior Year	Prior Year	Prior Year
		Unrestricted	Restricted	Total Funds
Prior	Year	Funds	Funds
		2020	2020	2020
Total	direct spending	120,538		120,538
Total	support costs	29,507		29,507
Total	Governance costs	40,775		40,775
Total	charitable expenditure	190,820		190,820