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2023-05-04-accounts

REGISTERED CHARITY NUMBER: 1160114

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[th] MAY 2023

FOR

POPHAM KIDNEY SUPPORT (PREVIOUSLY KNOWN AS PAUL POPHAM FUND, RENAL SUPPORT WALES)

POPHAM KIDNEY SUPPORT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

Page
Trustees’ Report 1 - 18
Statement of Trustees’ Responsibilities 19
Independent Examiner's Report 20
Statement of Financial Activities 21
Balance Sheet 22
Notes to the Financial Statements 23 - 29

POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

The trustees present their report with the financial statements for the year ended 4[th] May 2023.

The trustees have adopted the provisions of 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 102) (effective 1 January 2019).

AIMS AND OBJECTIVES

Aims

To improve the quality of life of children, youths and adults with kidney disease and their families and carers in Wales.

Objectives

We achieve our aim through 5 clear objectives

  1. Improve the emotional wellbeing of those effected by kidney disease in Wales

  2. Improve financial wellbeing of all those effected by kidney disease in Wales

  3. Improve the physical wellbeing of all those effected by kidney disease in Wales

  4. Improve knowledge of those effected by kidney disease through education

  5. Campaigning for better services

Opening Statement

There was excitement in the air at the start of 2022! The charity had changed its name, and it was heading into its 10th Year! Both of these, as exciting as they were had not come with ease; a lot of work, enthusiasm, passion and commitment had gone into creating not just a name but a brand that would see the charity beyond its next 10 years.

In June 2022, the charity had its first Paper Published in the Journal of Kidney Care. ‘Establishing a Peer Support Service – a Welsh Perspective’! Echoing the new name – Peer Support does exactly what the charity’s name says – supports people effected by kidney disease to know they are not alone and that they can lead a better life as a kidney patient. Our Peer Support Service has become stand alone in Wales and recognized by Clinical Teams, The Welsh Kidney Network and more importantly our community – being able to talk to someone who understands provides so much information, support and advice that helps them to move forward.

In June the same year we attended United Kingdom Kidney Association (UKKA) annual conference: United Kingdon Kidney Week (UKKW22) for the first time. This took place in Birmingham; we were thrilled to present on our Paper to the Professional Kidney Community of the UK.

There were lots of exciting changes with the new branding, the charity created a Marketing Consortium to support with raising awareness of the charity throughout Wales and started its own newsletter – Popham Kidney Chronicle. We became part of service development, taking part in two Peer Reviews throughout Wales. We had staff changes and were able to take on a Youth Worker that helped to support the Transition Programme development. We recruited our first Peer Mentor in North Wales and carried out a Peer Support Service evaluation with two students from Swansea University. We continued the Collaborated COVID-19 newsletter, WKPN and Webinars and finally Newgale was back for the first time since Covid, as well as the British Transplant Games and our Annual Christmas Day out.

The excitement of our 10-year anniversary and COVID on the decrease carried on throughout the year, taking us confidently into 2023/2024.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

ACTIVITIES AND ACHIEVEMENTS

Development of our Peer Support Service

Popham Peer Support is where a person affected by kidney disease in Wales is recruited and completes an Agored Peer Mentor Skills training Programme to become a Popham Peer Mentor. As a Popham peer Mentor they can provide:

Popham Peer Suport Service

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Recruit, Develop and Retain Popham Peer Mentors

Popham Peer Mentors

These are people with kidney disease or those affected by kidney disease, carers, family members. They give up their time to support others. Not everyone effected by kidney disease can become a Popham Peer Mentor, there are certain qualities, skills and attributes required and all our volunteers go through a recruitment process followed by completing an Agored Training Course.

Our current team for 2023 stands at 19 with 15 completing a training course, with paperwork to be completed.

Popham Peer Mentor – Characteristics

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

How Popham Peer Mentors Feel in their role

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Popham Peer Mentors Reason for Volunteering

Popham Peer Mentors Experience

Peer Support Enquiries

5

POPHAM KIDNEY SUPPORT TRUSTEE'S REPORT FOR THE YEAR ENDED 4TH MAY 2023 SUPPORT NEEDED 2022 Talk to someone who understands New Patient - coping Help & Support To help make informed decision about treatment choices To get specific information about Post Transplant To get specific informaiton about dialysis Lonely 35% 15% 27% How did our Popham Peei Support Service help you with the followin LÈ$5St￿$SaThdWQrry Veryfriendfy, hBlpful and reasSUrin8 IT ha5 hplped meoppTr vp 3bouf dayto thystruggle5 3nd Iu5tknowing 50mÉonc Knowing POp￿rn Kidney support arethere. part Df 3 comrnunity. I don't leel alone- 50meDne ebe understands what l am 8oln8throu8h a¥e me the I eeded. Where tO8et xtra 5UFPOrt. attoexpe¢t a kn(￿led$e. KIDNEY SUPPORT

POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Recruit, Develop and Retain Popham Peer Mentors

Patients supported by our various services throughout 2022/2023 are as follows:

Total Patients Supported
2022 to 2023
 2021 to 2022
Peer Mentorship
121		 56
Counselled
16		 13
Careline Enquiries
0		 104
Kidney Café Support Groups
17		 108
Kidney Café Information & Support
27		 37
Q&A’s
0		 100
On-Line Groups
131		 129
Grant Applications
53		 36
Wellbeing Projects Funded
155		 238
COVID-19 Newsletter
1500		 1500
Patient Conference
60		 217
Walking Group
45		 26
Paediatric Social Worker
60		 60
Kidney Crafters
4		 4
Patient Representative Group
4		 4
Kids Newsletter
0		 150
Kidney Chronicle
1500		 0
General Information Leaflets
1500		 1000
Peer Review
3000
TOTAL PATIENTS SUPPORTED
8192
 3695
Direct Touches
477
 434
Light Touches
3155
 1617
Service Development
3000
 0
Collaborative Projects
1560
 1645

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

----- Start of picture text -----
Paul Popham Fund DIRECT Patient Support
2022 to 2023 compared to 2021 to 2022
140
120
100
80
60
40
20
0
2021 to 2022 2022 to 2023
Popham Kidney Support LIGHT Touches
1600
1400
1200
1000
800
600
400
200
0
Wellbeing Kids Online Support Q&A Kidney General
Projects Newsletter Group Chronicle Information
2022 to 2023 2021 to 2022
Peer Mentorship CounselledCareline EnquiriesKidney Café Support GroupsOn-line Support GroupsKidney Café Information &…Grant ApplicationsWalking GroupPatient Representative…Kidney Crafters
----- End of picture text -----

Kidney Café Initiatives

The virtual landscape became tired in 2022 however our community was still struggling to come to terms with meeting in-person events. Our kidney cafés were suffering as a result. We were going through a period of wanting to go back to normal but not quite yet.

At the end of 2022 start of 2023 our plan moving forward was to re-establish local kidney café’s and establish new ones. This comes into effect in 2023/2024.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Counselling

Our counselling service has remained consistent this financial year with two qualified counsellors supporting the service. Towards the start of 2022 the waiting list had creeped up, we recruited a third counsellor to join the team with the aim of recruiting a fourth in 2023/2024.

Wellbeing Projects

During this financial year we supported three projects under our ‘improving emotional wellbeing’ objective. We funded:

Collaborative Projects

COVID-19 Update - A Newsletter for People with Kidney Disease in Wales:

We have collaborated with charities in Wales and the Clinical Renal Network to provide a newsletter of information that includes advice on shielding and a list of services available to patients and updates in services. This newsletter and collaborative group are the legacy of COVID-19 to be a source of information to all people with kidney disease in Wales. We developed and funded 1 newsletter during this period with the group goals to be reviewed moving forward.

Information & Education - Popham Kidney Support

Patient Conference

We collaborated with Kidney Wales and Kidney Care UK to create a series of virtual conferences as follows:

http://kidneypatientconference.wales/

Patient Representative Group

During the previous year we supported the set-up of this Patient Representative Group which is now called the Welsh Kidney Patient Network. The aim of this group is to review service development, we are part of the group and support its continued development. Our volunteers are very much part of the group.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Q&A

In 2022/2023 we ran a Vascular Access Q&A with the Vascular Access Team in Cardiff & Vale Health Board and a Volunteer Peer Mentor. This was accessible to their patient population helping them to understand the reason for vascular access, the ways that it could be completed and support with myth busting.

Kidney Chronicle

We originally provided a KIDS Newsletter for families that attend the Children Kidney Center. This started during COVID, in the same way that the COVID-19 Newsletter had been established, to disseminate information about COVID and services available.

During 2022/2023 we had produced one collaborative COVID-19 Newsletter. We therefore decided to explore whether we should produce our own newsletter/magazine.

In 2023 we created a Marketing Consortium made up of our suppliers who provide marketing services for our Charity to have more of a joint and strategic approach. These were made up of our PR, social media, Graphic Designer and Web Developer. This group supported the development of our first newsletter with the advice, feedback, and involvement of our community through focus groups and surveys. Popham Kidney Chronicle provides information for our kidney community and supporters on services available, and how our supporters helped us support our community. It will be a quarterly newsletter.

On-Line Support Groups & Patient Hub

Currently we have 4 on-line support groups. These are closed support groups on our Charity’s Facebook page where people effected by kidney disease can request advice and information from the charity and each other. We have:

Our aim over the next 3 to 5 years is to develop these together with the signposting information we provide such as our referral partners: StepChange for debt advice; and Trussell Trust, Foodbanks, is to develop a Patient Hub where patients can access information on-line and post questions to a closed forum. The development of this will commence in 2024/2025.

Children & Youth Services

Transition Group

During COVID we established a virtual education Programme for new adult patients with Swansea Bay University Health Board Renal Team. Following on from this we explored the possibility of developing a similar Programme preparing children and youths as they move into adults’ services. We created a working group made up of youth’s who had transitioned into adult services to explore whether they would wanted an education Programme and if they did what would they have liked it to look like. The working group said yes, they would have liked this and detailed what information/education session they would have liked and how it should be run. This was in 2021. Over the next 2 years, we engaged with the Youth Worker to develop the Programme. During this year, a Paediatric Consultant was enthused and keen to also develop a Programme. We all came together to develop the Programme with the aim of piloting the in autumn 2023.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Operational Activity

Fundraising

Our overarching fundraising strategy is to attribute funds raised to the Charity’s objectives. This provides transparency for our individual fundraisers, corporate partners, grant and trust providers. Our fundraising approach is to build relationships within the communities we serve throughout Wales, including individuals and commercial businesses within those communities. We monitor and evaluate the services we provide demonstrating to our funders how the charity, its services and beneficiaries have been supported and how they will be developed with their support.

Total income in the financial year 2022 to 2023 was £158,182 which is 19.5% down compared to 2021 to 2022. Our community income increased from £30,963 to £66,440 an increase of 114.6%. The biggest contributors being:

As well as so many wonderful people and organisations throughout Wales who may have been affected by kidney disease or have learnt about the charity’s work:

And many more!

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Our grant income for 2022/2023 was £89,861, down 33.6% from the previous year. Main funders this year were:

Very much the same funders as the previous year. The main difference on the previous year were funders giving towards charity’s moving back into office space post covid.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Corporate Support

Our Corporate income was up on last year by nearly 27%.

We are fortunate to gain corporate support from local and national companies who support us as charity of the year or one of donations, thanks to:

We also gained corporate support from businesses giving up their time and services for free, raffle, auction prizes that contributed to the increase in community funding or allowed our services to run effectively.

Legacy

Our legacy donations were considerably down on last year due to a gift in a will left to us in 2021. This year we remember those with love:

Donations

Income from donations remains 1% of the total income received each year. Our goal is to increase this over the next 2 to 3 years, developing a donor journey and CRM system that will support this strategy.

Cash in the Bank at the end of this year stands at £96,628 which was also down 13.1% on 2021/2022. Our beneficiary account rose by nearly 29%, funds within this account are ring fenced for the Children’s Kidney Centre Refurbishment Project. Our reserves account, dropped by 33.2% throughout the year to support core costs over a period where income had been attributed to other resources. Our Grant Reserves Account dropped by 35.6%, mainly due to funding terms ending throughout the year.

Summary of our income:

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Expenses

The cost to Run our Services this year were £185,117 this was up 18.8% on 2021/2022 as we took on new staff and moved back into working at the office.

Core Costs

Our core costs for 22/23 compared to 21/22 have risen by 22%.

Employee Expenses

Employee expenses also remained fairly consistent compared to 21/22, rising by 13.7% on last year, despite staff changes.

Peer Support Services

Costs for our Peer Support Services increased by 101% compared to our financial year 21/22. We have developed our Peer Support Service in South East and West Wales from 2016 and this year we started to explore developing the service in North Wales, with aims over the next 5 years to have an event and consistent spread of Popham Peer Mentors throughout Wales.

Beneficiary Services

Other patient services increased this year, patient grants, counselling and in-person wellbeing projects commenced. Our costs for these increased by 540% on the financial year 21/22. Income had also increased for the Children’s Kidney Centre Refurbishment Project.

Summary of expenses:

Breakdown of a £1 donation

For every £1 donated 21p was used to run the charity and every 79p to support someone effected by kidney disease in Wales to lead a better quality of life.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

FINANCIAL REVIEW

Operationally

Name Change

At a Board Meeting in 2021, The Trustees were reviewing the monthly reporting and consideration was given to the services the charity was running and whether the name of the charity then, The Paul Popham Fund, Renal Support Wales explained what the charity did.

That meeting created a project and a collaboration with Cranfield to investigate at that time - Did the name of the charity explain what the charity does? A working group was established to explore this question where the services were highlighted, detailing out what each of those services provided and to whom. Suggested names were put to the wider kidney community of Wales.

From that project and working group and the kidney community of Wales it was decided that the name Paul Popham had to remain, as this explained the legacy of the charity, why indeed it had been established, Support explained what the services provided, and Kidney explained to whom and so the new name was born – Popham Kidney Support.

With the new name came new branding, working with the working group to review what Popham Kidney Support meant to people effected by kidney disease. The feeling was the charity provided comfort, helped those effected by kidney disease to know they are not alone, and that the charity helped them to flourish in their journey almost a hope of rebirth like a caterpillar to a butterfly and hence the new logo and branding.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

Staff

At the start of 2022 our Volunteer Co-Ordinator left the charity, this left our Patient Services Coordinator to manage both volunteers and patient services for a period until we confirmed funding from The National Lottery at the end of 2023 to further develop our Peer Support Service throughout Wales for 5 years. With this funding we were able to recruit a Peer Support Manager to support the volunteers, working alongside our Patient Services Co-ordinator. We also received funding to employ a Fundraiser at the end of the financial year 2022, this role was recruited in September 2022 to help shape our fundraising strategy. At the end of 2023 our team consisted of:

Joanne Popham, CEO Gail Williams, Peer Support Manager Geraint John, Patient Services Co-ordinator Kathryn Jones, Fundraising Officer Hayley Evans, Project & Administration Co-ordinator

FUTURE

Our ultimate future aspiration is for our Peer Support Service to become part of the patient pathway for Renal Services in Wales. For the Charity to be an ‘exemplary’ charity for this service within kidney disease and throughout the UK. For Our volunteer Peer Mentors to become recognised as the go-to volunteers for advice, support and information alongside their clinician for lived experience - filling the hospitals with a sea of green as they continue to support their fellow Peer Mentees.

To achieve this aspiration, we want to develop the service so there is a consistent and even spread of Peer Mentors throughout Wales. To build on the foundations created to have a team of 123 Volunteer Peer Mentors; supporting over 1,200 patients directly with one-to-one peer support; and 6,000 in total from the additional services that are run by our Peer Mentors through our support groups -Kidney Café’s and activity-based support groups - Exercise for Health Group; and we want to develop a Patient Hub of information via an on-line forum over the next 5 years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

On the 23 January 2015, the Charity became a Charitable Incorporated Organisation. The Charity is governed by its CIO Foundation governing document.

Trustees are appointed to the board through advertisement and referral from current trustees.

Upon appointment to the board, Trustees receive an induction pack which contains documents such as our code of conduct, governing document, trustee guidance, prior year financial statements and budgets, and details of the Charity’s strategy.

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number: 1160114

The legal name of the Charity is Popham Kidney Support.

The legal structure of the Charity is that of CIO (Charitable Incorporated Organisation), registered under the Charity Commission in England & Wales and its governing document is a written constitution.

The principal operating address, telephone number, email address and web address of the Charity are:

11 Tawe Business Village

Llansamlet

Swansea

SA7 9LA 0333 200 1285

NOTES:

For further information on this impact report please contact:

Joanne Popham , CEO:joanne@pophamkidneysuppot.org.uk

For Media Enquiries contact Seren Global Media : info@serenglobalmedia.com

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POPHAM KIDNEY SUPPORT

TRUSTEE’S REPORT FOR THE YEAR ENDED 4[TH] MAY 2023

TRUSTEES

All Trustees who served during the year, or between the year end and this report being approved, were individuals and are members of the Charity.

The Trustees who served in this reporting period were:

Ms L D Orton (Chair)

Mr R Sheffield (Vice Chair)

Mr J Turner

Ms N Matthews

Ms P M Turner

Mr D Fellowes

Mr D Bivens

Dr A Mikhail

Ms H Isaac

Mrs Karen Grunhut

Mr Roger Hickman

Trustees shown above have served throughout the year, unless otherwise stated.

Approved by order of the board of trustees on 30[th] May 2024 and signed on its behalf by:

Ms L D Orton - Chair

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POPHAM KIDNEY SUPPORT

STATEMENT OF TRUSTEE RESPONSIBILITIES FOR THE YEAR ENDED 4[TH] MAY 2023

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements 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, including the income and expenditure, of the Charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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POPHAM KIDNEY SUPPORT

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 4[TH] MAY 2023

Independent examiner’s report to the trustees of Popham Kidney Support

I report to the trustees on my examination of the financial statements of Popham Kidney Support (the Charity) for the year ended 4[th] May 2023.

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)(b) of the Act.

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:

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.

Henry Lloyd Davies

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Date: 30[th] May 2024

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POPHAM KIDNEY SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 4[TH] MAY 2023

Unrestricted Restricted Total Unrestricted Restricted
 Total
funds funds funds funds funds funds
2023 2023
2023		 2022 2022 2022
£ £
£		 £ £ £
Notes
Income from:
Donations and legacies 3 66,718 - 66,718 54,647 - 54,647
Charitable activities 4 500 89,361 89,861 4,082
 131,202 135,284
Other trading activities 5 1,420 - 1,420 6,487 - 6,487
Bank Interest 183 - 183 -
-		 -
Total income 68,821 89,361 158,182 65,216 131,202 196,418
Expenditure on:
Charitable activities 6 77,558
 107,559 185,117 75,676 80,120 155,796
Net income/(expenditure)
for the year/
Net movement in funds (8,737)
 (18,198) (26,935) (10,460) 51,082 40,622
Fund balances at 4th April 2022
60,129		 51,082 111,211 70,589 - 70,589
Fund balances at 4thMay 2023 51,392 32,884 84,276 60,129 51,082 111,211

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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POPHAM KIDNEY SUPPORT

BALANCE SHEET AS AT 4[TH] MAY 2023

2023 2022
Notes £ £
 £ £
Current assets
Debtors - -
Cash at bank and in hand 96,628 111,211
96,628 111,211
Creditors: amounts falling due within one year 8
12,352 -
Net current assets/(liabilities)
Income funds
Restricted funds 9 32,884 51,082
Unrestricted funds 51,392 60,129
84,276 111,211

The financial statements were approved by the Trustees on 30[th] May 2024

.............................. Mr J Turner Secretary

Ms L D Orton Chair

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 or Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The accounts are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

Financial reporting standard 102- reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting and Standard applicable in the UK and Republic of Ireland’:

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements required management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income, and expenses. The estimates and associated assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making judgements about carrying values of asset and liabilities that are not readily apparent from other sources.

Actual results in the future may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. The resulting accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected.

Estimation uncertainty

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. Management consider there to be no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Incoming resources

All incoming resources are included on the Statement of Financial Position (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amounts can be quantified with reasonable accuracy, and it is probable the income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation unless performance conditions require deferral of the amount.

Grants income is accounted for on an accruals basis and is shown in the financial statements when the Charity earns the unconditional right to the funds. Revenue grants are credited directly to the Statement of Financial Activities and capital grants are released over the life of the asset in line with the depreciation policy. Performance related grants are recognised to the extent that the Charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.

Events and sponsorship income is recognised on the date the event is held.

Interest receivable

Interest on funds held on deposits is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on charitable activities includes all costs relating to the furtherance of the Charity’s objectives as stated in the Trustees report and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Governance costs comprise all costs involving public accountability of the Charity and its compliance with regulation and good practice.

There has been no offsetting of assets and liabilities, or income and expenses.

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

Taxation

The charity it exempt from Corporation Tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Pension costs and other post-retirement benefits

The charity operates a defined benefit pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate. There is no past service deficit liability at the year end.

Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments held within a deposit or similar account with original maturities of three months or less.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

Financial instruments

The charity only has financial assets and financial 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 4th May 2023 nor the year ended 4th April 2022.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 4th May 2023 nor for the year ended 4th April 2022.

3 DONATIONS AND LEGACIES

Unrestricted Funds Unrestricted Funds
2023 2022
£ £
Donations and gifts 66,718 54,647

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

4
CHARITABLE ACTIVITIES
2023 2022
£ £
Grants 89,861 135,284
Other income - -
89,861 135,284
Analysis by fund:
Unrestricted funds 500 4,082
Restricted funds 89,361 131,202
89,861 135,284
Grants 2023 2022
£ £
The Albert Hunt Trust 3,000 3,000
The Hospital Saturday Fund 2,000 4,000
POBL Trust - 1,000
Postcode Community Trust 25,000 20,000
Grant Scheme - 2,575
West Glamorgan Regional Third Sector Funding - 15,000
Charity Shop - 82
The Community Foundation in Wales 1,500 2,000
Groundwork 1,000 -
HMRC Job Retention Scheme - 1,309
The National Lottery, People and Places,
Medium Grant 25,424 32,256
The Moondance Foundation 18,000 18,750
TK Maxx Foundation 500 -
Swansea University 2,000 -
Austin Bailey Foundation - 1,000
WCVA 3rdSector Resilience Fund 11,437 34,312
TOTAL 89,861
 135,284

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

5 OTHER TRADING ACTIVITIES

5
OTHER TRADING ACTIVITIES
Unrestricted Funds Unrestricted Funds
2023 2022
£ £
Fundraising and events 1,420 6,487
Sponsorships - -
Other trading activities 1,420 6,487
6
CHARITABLE ACTIVITIES
2023 2022
£ £
Staff costs 100,724
88,571
Printing, postage, stationery and telephone
7,989
7,464
Sundry 2,036
1,698
Marketing and PR (inc. rebrand) 7,170
5,107
Website 2,732
1,511
Insurance 2,243
1,649
IT and office equipment 4,954
6,619
Event costs 13,533
4,020
Welfare and beneficiary 31,090
30,831
Training 1,663
561
Rent, heat and light 7,400
5,818
Accountancy 2,400
-
Recruitment 1,183
1,947
185,117
155,796
Analysis by fund
Unrestricted funds 75,558
75,676
Restricted funds 107,559
80,120
185,117
155,796

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POPHAM KIDNEY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4[TH] MAY 2023

7 EMPLOYEES

Number of employees

The average monthly number of employees during the year was:

2023 2022
6 4
Employment costs 2023 2022
£ £
Wages and salaries 100,724 88,571

There were no employees who received remuneration and benefits totalling more than £60,000 during the period.

Key management personnel

The Trustees are deemed to be the key management personnel of the Charity.

As stated above they were not remunerated during the period.

8 CREDITORS 2023 2022
£ £
HMRC PAYE 9,952 -
Accruals 2,400 -
12,352 -

9 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total Unrestricted Restricted Total
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Current assets/
(Liabilities) 51,392 32,884 84,276 60,129 51,082 111,211

10 RELATED PARTY TRANSACTIONS

During the year Gemeg Accountancy provided accountancy and payroll services to the Charity, totalling £243 (2022: £200). David Bivens, the proprietor of Gemeg Accountancy, was a trustee of the Charity during the previous year.

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