ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31. DECEMBER 2024
Charity Re(Istration number- 1021655

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS PAGE
PAGE
Charity Information
Trustees Report and Accounts forthe year
2to4
Independent Examiner's Report
5t06
Statetnent of Financial Activities
Balance Sheet
Notesto the Financial Statements
9t015

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
CHARITY INFORMATION
Legal Status: Unincorporated Charity
Charity Registration number- 1021655
REGISTERED OFFICE
St. George's Hospital
Blackshaw RoaLI
Tooting
London SW17 OQT
WEBSITE ADDRESS
¥WLsgkpa.010 .uk
TRUSTEES
Michael James Greatorex
Stephen Wen Kai Chang
Charles Adomako Basoah
BANKERS
HSBC PLC
184. High Street
Bromley
Kent BRI IHE
ACCOUNTANTS
ADOMAKO BASOAH & CO.
Chartered Certified Accountants
Registered Auditors
45, Tindale Close
Sanderstead
South Croydon
Surrey. CR2 ORT
INDEPENDENT EXAMINER
Louise Hallsworth FCA
Affinia
Crofton Road
Lynwood House
orpin￿on
BR6 8QE
Page I

TRUSTEES REPORT AND ACCOUNT5 FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their report together with the financial statement5 for the
year ended 31, December 2024
BASIS OFACCOUNTS PREPARATION
The financial statements have been prepared in accordance with "Accounting
and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland ( FRS 1021 (Second Edition)"
the Charities Act 2011 and UK Generally Accepted Practice as it applies from
l January 2015.
The financial statements have been prepared to give a true and fair"
view and have departed from the Charities {Accounts and Reports} Regulations
2008 only to the extent required to provide a "true and fair view"
This departure has involved following"Accounting and Reporting by Charities
Statement of Recommended Practice applicable to Charitie5 preparing
their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland { FRS 102) { Second Edition } rather than the
Accounting and Reporting by Charities: Statement of Recommended Practice
effective from l April which has since been withdrawn.
The financial statements have been prepared in accordance with the
accountin8 policies set out in Note 2 to these accounts, and in accordance
with the governing document of the Charity.
GOVERNING DOCUMENT AND OBJECTIVE
The governing document for the charity is its Constitution.
The Objects of the Charity are:
Promote the relief of persons with kidney disease or renal failure.
Advance education of the public on matters relating to kidney disease.
The trustees have referred to, where nece55ary. the guidance issued by the Charity
Commission on public benefit when reviewing the aims and objective5 of St.
George's Kidney Patient5 Association and in planning future activities.
TRUSTEES
The business and affairs of the Charity are managed by the trustees
of the Charity.
The trustees who served during the year, and as at the accounts, approval date are:
Michael James Greatorex
Stephen Wen Kai Chang
Charles Adomako Basoah
Page 2

TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
( continued )
THE ACTIVITIES OF THE CHARITY
The principal activities of the charity are
> To provide medical, support and related equipment, aid5 and resources to
hospitals, dialysis and care centers, which may not be available, or may not be
available in a timely manner from the NHS. to enhance the treatment, service
experience and care of renal patients for the benefit of renal patients, in particular
renal patients under the care of St. George's Hospital, London.
>To provide and advance education, knowledge and information on appropriate
websites and media on the prevention, care and treatment of renal and related
di5ease5, and the importance of kidney donation for transplantation
for the benefit of the public, in particular renal patients and their families.
>To promote, finance and organise activities and events for renal patients and
their families that contribute to the maintenance and enhancement
of the service experience, well-being and health of renal patients for the
benefit of renal patients, in particular renal patients under the care
of St. George's Hospital, London.
ACHIEVEMENTS DURING THE YEAR
During 2024, the charity wa5 Still awaiting a decision from St. George's
Hospital on the building of a new renal unit.
As a result, the hospital and the charity were putting much of their renal
spending on hold. This included not making further investments in the Courtyard
Clinic dialysis unit which was one area of which had been considered by
St. George's KPA.
In April 2025, the government announced that the project, to build a brand-new
hospital to replace St Heller, was delayed by 8 years to 2033. As of December
2025, no decisions have been taken by the NHS or GESH
(St. George's Epsom and St. Heller Hospital Trust) on any interim plan5 for the
renal unit (which was dependent, in part, for its funding from the new hospltal
protect budget }. Therefore, the charity will now review its plans for the next 5
years and in particular the extent to which it will shift its expenditure to patient
support programmes rather than medical and building infrastructure.
The Charity continues to provide a website which provides patient information
and as a communication's vehicle for both hospital, staff and the charity.
As in the previous years, the Charity organised a Christmas carol
concert at St Paul's Church, Knightsbridge, London to raise funds for the charity.
th
The trustees are grateful to all those who helped to make this 24 concert a
success. The church was close to capacity.
page 3

TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
( continued )
FINANCIAL REVIEW
The charity made a net income of £24,499 (2023- £2,629) during the year.
The Charity continues to hold a significant reserve5 for projects a550ciated
with the building of the new renal unit.
GOING CONCERN
The trustees consider that the Charity has adequate financial resources to continue
in operation for the foreseeable future.
POST BALANCE SHEET EVENTS
The trustees are not aware of any post balance sheet events which could
materially affect these financial statements
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees are responsible for preparing the Trustees, report and the accounts
in accordance with applicable law and United Kingdom Accounting Standard5
{United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wates require the trustees to
prepare accounts for each Financial year which give a true and fair view
of the state of affairs of the Charity and of the incoming resources and
application of resources of the Charity for that year,
In preparing these accounts, the trustees are required to:
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charities SORP.
Make judgement5 and estimates that are reasonable and prudent.
State whether applicable accounting standards have been followed,
subject to any material departures disclosed and explained in the accounts; and
Prepare the accounts on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation.
The trustees are responsible for-
Keeping sufficient accounting records that disclose with reasonable
accuracy at any time the Financial position of the Charity and enable
them to ensure that the accounts comply with the Charities Act of 2011,
the appropriate Charity (Account5 and Reports) Regulations and the provisions
Df the Charity's Constitution.
Safeguarding the asset5 of the charity and hence taking reasonable steps
for the prevention and detection of fraud and other irregularities.
APPROVAL
This report was approv
behalf by
y the trustees on
. Janaury 2026 and signed on its
Michael
Chair of Truste
ames
reato
Charle
mako Basoah
Treasurer
page 4

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
INDEPENDENT EXAMINER'5 REPORT TO THE TRUSTEES OF ST. GEORGE'5
KIDNEY PATIENTS ASSOCIATION
I report to the Trustees on my examination of the financial statements of St.
George's Kidney Patients Association for the year ended 31 December 2024
which comprise of the Statement of Financial Activities, the Balance Sheet and
related notes, as set out on pages 7 to 15.
This report is made solely to the charity's trustees, as a body, in accordance with
section 145 of the Charities Act 2011. My work has been undertaken
so that I might state to the charity's trustees those matters l am required to
state to them in this report and for no other purpose.
To the fullest extent permitted by law, I do not accept or assume responsibility
to anyone other than the charity and the charit¢s trustees as a body, for my
work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the
financial statements in accordance with the requirements of the Charities Act
2011 ( the Act"). I report in respect of my examination of the charity's financial
statements carried out under section 145 of the Act and in carrying out my
examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)Ib) of the Act. An independent examination doe5
not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor consider5 in giving
their opinion on the financial statements. The planning and conduct of an audit
goes beyond the limited assurance that an independent examination can provide.
Consequently, l express no opinion as to whether the financial statements present
a "true and fairf, view and my report is limited to those specific matters as set out
in the independent examiner's statement
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come
to my attention in connection with the examination giving me cause to
believe that in any material respect:
> Accounting records were not kept in respect of the charity as required by
section 130 of the Act; or
> The financial statements do not accord with those records; or
> The financial statements do not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities (Accounts
and Reports l Regulations 2008 other than any requirement that the accounts give
a "true and fair view" which is not a matter considered as part of an independent
examination.
page 5

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST. GEORGE'S
KIDNEY PATIENTS ASSOCIATION
{ continued }
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to
enable a proper understanding of the financial statements to be reached.
Louise Hallsworth FCA
Affinia
Crofton Road
Lynwood House
Orpington
BR6 8QE
g February 2026
page 6

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER Z024
Note
INCOMING RESOURCES
2024
Unrestricted
2023
Unrestricted
Cha rita ble Activities
6.422
6,547
Fund Raising
18.626
12,265
Investments income
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Expenditure on Raising Funds
Expenditure on Charitable Activities
4.1.4
7,429
5,719
407
4.2.3
TOTAL RESOURCES USED
22.126
Net income for the year
24,499
2,629
BALANCE BROUGHT FORWARD
BALANCE CARRIED FORWARD
429 160
There are no further recognised gainsl Ilosses} other than the surpluslldeficit) for the above
financial years.
The notes on pages 9 to 15 form an integral part of these financialstatements.
page 7

ST. GEORGE'S KIDNEY PATIENTSASSOCIATION
BALANCE SHEET AS AT 31 DECEMBER 2024
Note
2024
2023
Unrestricted
Unrestricted
CURRENT ASSETS
Debtors
2,212
3,250
417 023
Bank and cash balances
Total Current Assets
430,155
420 273
CREDITORS: Amounts falling
due within one year
995
15.612
TOTAL NET CURRENT ASSETS
404 661
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
Unrestricted Funds
The notes on pages 9 to 15 form an integral part of these tinancial statements.
These financial statements were approved bythe Trustees and authorised for issue on
..January 2026 an
re
donb
Lfof
e Trustees by:
Michael James G
Chair of Trustees
rex
Charles Ado
ako Basoah
Treasurer
page 8

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
I. BASIS OF ACCOUNTING
1.1 The financial statements have been prepared in accordance with "Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to Charities
preparingtheii accounts in accordance with the FinanciaL Reporting standard applicable in
the UK and the Republic of Ireland { FRS 102) { Second Edition I" and the charities Act 2011
and UK GeneraLlyAccepted Practice as it applies from i. January2015.
The financial statements have been prepared to give a'true and fair" view and have
departed from the Charities l Accounts and Reports } Regulation 2008 onlyto the extent
required to provide a'true and fairview". This departure has involved following
"Accounting and Reporting by Charities . Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial ReportinE
Standard appLicable in the UK and Repu blic of Ireland {FRS 1021 (Second Edition )" rather
than the Accounting and Reporting by Charities= Statement of Recommended
Practice effective from l April 2005 which has since been withdrawn"
The financial statements have been prepared in accordance with the accounting policies
set out in Note 2 to these accounts. and in accordance with the Eoverning document of the
Chaiity.
1.2 The Charity constitutes a public benefit entityas defined by FRS 102
1.3 No changes to accounting estimates have occurred in the reporting year.
2. ACCOUNTING POLICIES.
INCOMING RESOURCES
2.1 Recognition of Income
Income are recognised and included in the Statement of Financial Activities I SOFA }
when:
The Charity becomes entitled to the resources:
It is more likelythan notthatthe trusteeswill receive the resource. and
The monetaryvalue can be measured with sufficient reliability.
2.2 Offsetting
There has been no offsetting of assets and liabilities. or income and expenses.
unless required or permitted bythe FRS 102 SORP or FRS 102
2.3 Grants and Donations
Grants and Donations are only included in the SOFAwhen the general income
recognition criteria as stated above are met.
2.4 Legacies
Legacies are included in the SOFAwhen receipt is probable, that is. when
there has been grant of probate, the Executors have established thatthere
are sufficient assets in the estate and any conditions attached to the Legacy
are eitherwithin the control of the charity or have been met.
2.5 Tax Reclaim on Donations an(1 Gifts
Girt Aid receivable is included in income when there is a vali(J declaration
page 9

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
{Continued)
from the donor. Any GirtAid amount recovered on a donation is considered to
be part ofthat gift and is treated as an addition to the same fund as the initial
donation unLess the donor orthe terms ofthe appeal have specified
otherwise.
2.6 Donated Goods
Donated goods are measured atfairvalue. ( the amountforwhich the asset
could be exchanged) unless impracticalto do so.
Goods donated foron-going use bythe Charity are recognised as tangible fixed
assets and included in the SOFA as incoming resources when receivable.
Gifts in kind for use bythe Charity are included in the SOFA as income from
donations when receivable
2.7 Donated Setvices and Facilities
Donated services and facilities are included in the SoFAwhen received atthe
value of the giftto the charity provided thevalue of the gift can be measured
reliably.
2.8Volunteer Help
The value of anyvoluntary help received is not included in the accounts.
2.9 Settlement of Insurance Claims
Insurance claims are onLy included in the SoFAwhen the general incotne
recognition criteria are met. and are included as an item of other income in
the SOFA.
2.10 Income from Interest. Royalties and Dividends
This is included in the accounts when receipt is piobable and the amount
receivable can be measured reliably.
2.11 Investment gains and losses
This i ncludes any realised or unrealised Eains or losses on the sale of
investments and any gain or loss resultingfrom revaluing investments to
marketvalue atthe end ofthe financialyear.
APPLICATION OF RESOURCES.
2. 12 Liability Recognition
Liabilities are recognised where it is more likely than not that there is a legal
or constructive obligation committingthe Charity to pay out resources and
the amount ofthe obligation can be measured with reasonable certainty.
2.13 Grants.
Grants and donations are accounted for when paid.
page 10

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2.14 Costs directly related to the work of the chaiity.
Costs directly related to the work ofthe Charity are accounted forwhen due.
OTHER ACCOUNTING POLICIES
2.15 Funds
Unrestricted funds representfunds which ale expendable at the discretion ofthe Charity
in the furtherance of its objects and which have not been designated for other purposes.
Restricted funds can only be used for specified purposes. The purpose of any restricted
f und is noted in the f inancial statements.
2.16 Going Concern
At the time ol approvingthe financial statements. the trustees have a reasonable
expectation thatthe Charity has adequate resources to continue in operational existence
forthe foreseeable future. Thus the trustees have therefore continued to adopt the
going concern basis in preparingthe Charity's financial statements.
2.17 Employment Benefits
The cost of any unused holiday entitlement is recognised in the year in which the
employee's services are received.
2.18 Taxation
In the opinion of the trustees. the Charity is exempt from the United Kingdom Taxation
on its incoming resources forthe year.
2.19 Accounting estimates and judgements
In the application of the Charity's accounting policies. the trustees are required to make
judgements, estimates. and assumptions about carryingamount of assets and liabilities
that are not readily apparent from other resources. The estimates and associated
assumptions are based on historic experience and otherfactors that are considered to
be relevant. Actual results may differ frorn these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions
to accounting estimates are recognised in the period in which the estimate is revised
where the revision aff ects only that period. or in the period of the revision and future
periods where the revision affects both current an(J future periods.
2.20 Apportionment Of Costs Between Activities
Governance and Other Costs are apportioned between Activities { Charitable and
Expenditure to raise funds ) on the basis of each activity's income in the year in relation
to each other. This policy excludes any exceptional and non-recurring items.
2.21 Financial Instruments
The Charity only has financial assets and liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction
value and subsequently measured at their settlement value.
page 11

ST. GEORGE'S KIDNEY PATIENTSASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3 INCOMING RESOURCES
3.1 Charitable Activities income
2024
2023
Unrestricted
Unrestricted
Funds
Fund
Donations
5726
4,802
Gift Aid Claim
696
6422
3.2 Fund Raising
18626
3.3 Investments income
Bank Interest
8114
5,943
4 RESOURCES EXPENDED
4.1 EXPENDITURE ON RAISING FUNDS
4.1.1
DIRECT SPENDING
2024
2023
Christmas Concert Costs
4.1.2
GOVERNANCE
2024
2,023
Independent Examiner's Fees
Internet Charges
Bank Charges
577
605
535
49
47
582
4.1.3
Other Costs
Insurance
109
92
Just Giving Subscription
Bad debt
107
520
629
199
4.1.4 SUMMARY OF EXPENDITURE ON RAISING FUNDS
DIRECT SPENDING
5,569
4,938
Supportfor raisingfunds
Governance
Others
1,231
29
582
199
page 12

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
( continued )
2023
2024
Unrestricted
Unrestricted
Fund
Funds
4.2 EXPENDITURE ON CHARITABLE ACTIVITIES
4.2.1
DIRECT SPENDING
Patients Benefit Equipment
4.2.2
SUPPORT FOR CHARITABLE
ACTIVITIES
4.2.2.1 Governance costs
Independent Examinerfs Fees
Internet Charges
Bank Charges
418
475
545
48
39
932
593
4.2.2.2 Others
Insurance
93
Just Giving Subscription
216
109
302
202
4.2.3
SUMMARY OF EXPENDITURE ON CHARITABLE ACTIVITIES
2024
2023
Direct spending
Support for charitable activities
Governance
Others
15,612
932
302
593
202
Details of certain items of Expenditure
2024
2,023
Independent Examiner's Fees
995
DEBTORS
2024
Unrestricted
2023
Unrestricted
Sundry Debtors
Basic f inanciaL assets, including other debtors and prepayments are initially recognised at
transaction price, unLess the arrangement constitutes a f in3ncing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate
of ifiterest. Such assets are subsequently carried at amortised cost using the effective interest
method. less any impairment.
page 13

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
(Continued)
BANKAND CASH BALANCES
2024
Unrestricted
2023
Unrestricted
Current Account
DepositAccount
Christmas ConcertAccount
2.552
411.775
19,208
385,626
417 022
Cash and cash equivalent includes cash in hand, deposits held at call with bank5. Other short-
term liquid investments with original maturities of three months or less, and bank overdrafts.
Bank overdrafts are shown within borrowings in current liabilities.
CREDITORS: Amounts falllng due within one year
2024
2023
Unrestricted
Unrestricted
Sundry Creditors
Basic f inancial liabilities. including trade and other creditors. loans f rom third parties and
loans f rom related parties are initially recognised at transaction price. unless the arrangement
constitutes a financingtransaction. where the debt instrument is measured atthe presentvalue
ofthe future payments discounted at a market rate of interest. Such instruments are
subsequently carried at amortised cost usingthe effective interest method, less any impairment.
FUNDS
9.1 UNRESTRICTED FUNDS
2024
2023
Balance Brought Forward
Incoming Resources
Resources Expended
Balance Carried Forward
Unrestricted funds representfunds which are expendable atthe discretion of the Charity in the
furtherance of its objects and which have not been designated for other purposes
404.661
33.162
402.032
24.755
10
RELATED PARTY TRANSACtIONS
No trustee received any remuneration nor benefit5 during the year.
No trustee claimed expenses for their work as a trustee.
There were no related party transactions in the year.
11
POST BALANCE SHEET EVENTS
There has been no post balance sheet event which could materially affect these financial
statement5.
page 14

ST. GEORGE'S KIDNEY PATIENTS ASSOCIATION
NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Icontinuedl
12
EMPLOYEES
There were no employees duringthe year12023-none )
13
RESERVE POLICY
A balance is retaine(l in the general fund to meet unanticipated expenditure and
programmed work that can not be funded from a singleyeafs budget.
The Trustees endeavour to tnaintain sufficient Reservcsto ensure thatthe Charity is on a
"going concern" basis at all times.
The Charity's General Fund (Unrestricted fund) balance atthe end of the yeaiwas £429,160
Our reserves policy is to ensure available suff icient resources to enable the charity to Provide
its services and programmes overthe longerterm.
14
Volunteer Contribution
The Charity is heavily reliant on volunteers who contribute their skills. ti me. and their resources
in the furtherance of the work of the charity. Principally. this contribution is by setving on
committees ofthe Charity that deal with finance. policy. developments etc.
The value of the contribution of volunteers is not included within the income ofthe Charity-
The trustees are grateful to all of them fortheir help and commitment.
15 APPORTIONMENT OF SUPPORT COSTS AMONGST ACTIVITIES.
2024
2023
Charitable Expenditure
Activities to raise funds
Total Charitable Expenditure
Activities to raise funds
Total
GOVERNANCE
Independent Examiner's fees
Internet Charges
Bank Charges
418
577
995
454
37
626
1,080
88
545
535
1,080
51
47
593
582
OTHER COSTS
Insurance
82
113
195
93
92
185
216
Just Giving Subscription
Bad debt
216
216
109
107
520
520
298
Governance and Other Costs are apportioned between Activities
{ Charitable and Expenditure to raise funds ) on the basis of each activity's income in the
year in relation to each other. This policy excludes any exceptional and non-recurring items.
633
931
202
199
401
page 15